URSSAF Audit Notice: Essential Checks for Employers Upon Receipt
As soon as you receive an URSSAF audit notice, do not rush to respond: first check its validity. The notice is the act that initiates the entire procedure. If poorly drafted, it can be sufficient to invalidate the entire adjustment. Here is an insider’s checklist for informed employers.
This article is part of the complete file URSSAF Audit: Employer’s Guide.
Who Can Be Audited, and by Which URSSAF?
All businesses (companies, associations, unions, CSE with legal personality) can be subject to an audit, except for central state administrations. The audit is conducted by the territorially competent URSSAF — generally, that of the location where payroll is processed (Article D.213-1-1 of the French Social Security Code).
Point of vigilance: since the transfer of AGIRC-ARRCO collection (2023 for companies making a single payment, 2024 for others), URSSAF also audits complementary retirement contributions. The scope of audits has mechanically increased — along with the risk of adjustment.
The Audit Notice: Required Items
Article R.243-59 of the French Social Security Code imposes precise formalities. The notice must notably:
- mention the right to be assisted by a consultant of one’s choice;
- specify the date of the first visit;
- indicate the list of documents to be prepared;
- refer to the charter of the audited contributor.
The omission of the mention regarding the assistance of a consultant is an automatic nullity: the employer does not have to prove that this omission caused harm.
The Charter of the Audited Contributor: A Wealth of Arguments
The charter is enforceable against URSSAF. It details your rights throughout the audit. Keep the version in effect on the date of the notice: that version applies and includes commitments that inspectors do not always respect.
The Statute of Limitations: Maintain a Precise Calendar
URSSAF can only adjust contributions for the last 3 years (the current year and the three preceding calendar years), extended to 5 years in cases of concealed work (Article L.244-3 of the French Social Security Code). The suspensive effect of certain acts is often overlooked: a rigorous verification of dates can regularly exempt part of the adjustment.
Be Cautious of “Preliminary Exchanges”
Before sending the official notice, the inspector may contact informally. These preliminary exchanges are dangerous: anything said can be recorded. Do not communicate any documents and do not make any commitments before framing the procedure with your consultant.
Frequently Asked Questions
What is the time frame between the notice and the first visit? In practice, at least 30 days, to allow for assistance.
Does the absence of mention of assistance invalidate the audit? Yes, it is a nullity without grievance (Article R.243-59 of the French Social Security Code).
For which period can URSSAF adjust contributions? 3 years in principle, 5 years in cases of concealed work (Article L.244-3 of the French Social Security Code).
Written and supervised by Guillemette Watine, lawyer, former litigation inspector of URSSAF (Île-de-France 2015-2020, Pays de la Loire 2020-2024), head of the URSSAF department at DAIRIA Avocats.
Next step of the audit → Document-based or On-Site Audit: Differences and Right of Refusal