URSSAF Audit On-Site vs. On Documents: Differences, Right to Refuse, and Pitfalls of Digital Audits
Not all URSSAF audits are equal: the method chosen by the inspector determines your rights — and in particular your right to refuse. Knowing the difference between an on-site audit, a document-based audit and a digital audit means avoiding a procedure you could have redirected.
This article is part of the series URSSAF Audits: The Employer’s Guide. Previous step: the audit notice.
The accounting audit of the contribution base: the common core
Whether conducted on-site or on documents, the audit aims to verify the accuracy of the declared contribution bases and rates (Articles L.243-7 and R.243-59 et seq. of the French Social Security Code). Any reassessment must be justified in fact and in law: a requirement whose breach is sanctioned.
On-site audit vs. document-based audit
- On-site: the inspector visits your premises. You control the practical arrangements (a dedicated room, a single point of contact).
- On documents: everything hinges on the documents you provide. The temptation to “give too much” is strong; yet each document supplied can feed a ground for reassessment.
In both cases, the contributor may be assisted by an adviser at any time (Article R.243-59-1 of the French Social Security Code).
The digital audit (CDA): an agreement you can refuse
The digital document-based audit (contrôle sur pièces dématérialisé, Article R.243-59-3 of the French Social Security Code) relies on the transmission of files (DSN social declarations, payroll files). It requires your consent.
DAIRIA tip: systematically exercise your right to refuse within 15 days, and request precise details of what is expected. This refusal does not constitute an obstruction of the audit and exposes you to no penalty — it simply gives you back control over the timetable and scope.
If you accept the digital audit, request the precise list of files consulted and processing operations carried out (Article R.243-59-4 of the French Social Security Code). You can only effectively contest what you are aware of.
Interviews: fertile ground for nullities
The inspector may interview remunerated persons (Article R.243-59-3 of the French Social Security Code; Article L.8271-6-1 of the French Labour Code in matters of illegal employment). The pitfalls surrounding interviews are numerous: interviews conducted without consent, without proper information, or outside the cases provided for by law. An irregular interview may result in the nullity of the findings arising from it.
Frequently asked questions
Can a digital audit be refused? Yes, within 15 days; this does not constitute an obstruction of the audit.
Can interviews be annulled? Yes, if the required formalities (consent, information) are not respected.
On-site or on documents, what is the difference? The location and the degree of practical control; the adversarial process remains identical.
Written and supervised by Guillemette Watine, attorney, former URSSAF litigation inspector, head of the URSSAF practice at DAIRIA Avocats.
Next step → How URSSAF Calculates a Reassessment: Flat-Rate Taxation, Sampling and Extrapolation