French Labour Law

URSSAF Audit Notice: What Employers Must Check Upon Receipt

DAIRIA Law · 2026-08-18 · 3 min

URSSAF Audit Notice: What Employers Must Check Upon 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 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 Audits: The Employer’s Guide.

Who Can Be Audited, and by Which URSSAF?

All businesses (companies, associations, unions, works councils (CSE) with legal personality) may be subject to an audit, with the exception of the central government administrations. The audit is carried out by the territorially competent URSSAF — in principle the one covering the place where payroll is kept (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-point payment (versement en lieu unique), 2024 for the others), the URSSAF also audits supplementary pension contributions. The scope of the checks has automatically increased — 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 a strict formalism. The notice must, in particular:

  • mention the possibility of being assisted by the adviser of your choice;
  • specify the date of the first visit;
  • indicate the list of documents to be prepared;
  • refer to the audited contributor’s charter (charte du cotisant contrôlé).

Omitting 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 Audited Contributor’s Charter: A Wealth of Arguments

The charter is enforceable against the URSSAF. It details your rights throughout the audit. Keep the version in force on the date of the notice: that is the one that applies, and it contains commitments that inspectors do not always comply with.

Limitation Period: 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 the event of undeclared work (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 allows part of the reassessment to be set aside.

Beware of “Preliminary Exchanges”

Before sending the official notice, the inspector may make informal contact. These preliminary exchanges are a danger: any statement 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 that does not require proof of 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 the event of undeclared work (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 stage of the audit → Desk audit or on-site audit: differences and the right to refuse

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