URSSAF Audit Notice: What Employers Must Check on Receipt
As soon as you receive a URSSAF audit notice (avis de contrôle), do not rush to respond: first verify that it is valid. The notice is the act that opens the entire procedure. If it is poorly drafted, it can be enough to bring down the whole reassessment. Here, from an insider’s perspective, is the checklist for the well-advised employer.
This article is part of the complete file URSSAF Audit: The Employer’s Guide.
Who Can Be Audited, and by Which URSSAF?
All businesses (companies, associations, trade unions, works councils (CSE) with legal personality) may be subject to an audit, with the exception of the State’s central administrations. The audit is carried out by the URSSAF with territorial jurisdiction — in principle, the one covering the place where payroll is maintained (Article D.213-1-1 of the French Social Security Code).
Point of vigilance: since the transfer of AGIRC-ARRCO collection (2023 for businesses using the single-payment scheme, 2024 for the others), the URSSAF also audits supplementary pension contributions. The scope of the checks has automatically expanded — and with it the risk of reassessment.
The Audit Notice: The Statements That Must Appear
Article R.243-59 of the French Social Security Code imposes strict formal requirements. The notice must, in particular:
- mention the right to be assisted by the adviser 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 (charte du cotisant contrôlé).
The omission of the statement relating to assistance by an adviser is a case of automatic nullity: the employer does not have to prove that this omission caused it any prejudice.
The Charter of the Audited Contributor: A Source of Arguments
The charter is binding on the URSSAF. It sets out your rights throughout the audit. Keep the version in force on the date of the notice: that is the version that applies, and it contains commitments that inspectors do not always respect.
The Statute of Limitations: Keep a Precise Timeline
The URSSAF may only reassess contributions for the last 3 years (the current year and the three preceding calendar years), a period extended to 5 years in cases of concealed employment (travail dissimulé) (Article L.244-3 of the French Social Security Code). The suspensive effect of certain acts is often overlooked: a rigorous check of the dates regularly makes it possible to set aside part of the reassessment.
Beware of “Preliminary Exchanges”
Before the official notice is sent, the inspector may make informal contact. These preliminary exchanges are a danger: any remark may be recorded. Do not communicate any document and do not make any commitment before you have framed the procedure with your adviser.
Frequently Asked Questions
How much time between the notice and the first visit? In practice, at least 30 days, to allow for assistance to be arranged.
Does the absence of the assistance statement void the audit? Yes, it is a nullity without any need to show prejudice (Article R.243-59 of the French Social Security Code).
Over what period can the URSSAF reassess? 3 years in principle, 5 years in cases of concealed employment (Article L.244-3 of the French Social Security Code).
Written and supervised by Guillemette Watine, attorney, former URSSAF litigation inspector (Île-de-France 2015-2020, Pays de la Loire 2020-2024), head of the URSSAF practice at DAIRIA Avocats.
Next step in the audit → On-Documents or On-Site Audit: Differences and the Right to Refuse