URSSAF Audits in France: On-Site, Document-Based or Digital — Differences, Right to Refuse and Pitfalls
Not all URSSAF audits are equal: the method chosen by the inspector determines your rights — and, in particular, your right to refuse. Understanding the difference between on-site, document-based (“sur pièces”) and digital audits means avoiding a procedure you could have redirected.
This article is part of the series URSSAF Audits: The Employer’s Guide. Previous step: the notice of audit.
The accounting basis audit: the common core
Whether on-site or document-based, the audit aims to verify the accuracy of the declared bases and rates (Articles L.243-7 and R.243-59 et seq. of the French Social Security Code). Any adjustment must be substantiated in fact and in law: this is a requirement whose breach is sanctioned.
On-site audit vs. document-based audit
- On-site: the inspector visits your premises. You control the practical organisation (dedicated room, single point of contact).
- Document-based (“sur pièces”): everything hinges on the documents you provide. The temptation to “give too much” is strong; yet every document communicated may 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 of refusal within 15 days, and request precise details of what is expected. This refusal does not constitute an obstruction to the audit and exposes you to no surcharge — 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 challenge what you know about.
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 undeclared work). The pitfalls of interviews are numerous: interviews without consent, without prior information, outside the cases provided for by law. An irregular interview may result in the nullity of the findings derived from it.
Frequently asked questions
Can a digital audit be refused? Yes, within 15 days; this does not constitute an obstruction to the audit.
Can interviews be annulled? Yes, if the required formalities (consent, prior information) are not respected.
On-site or document-based — what is the difference? The location and practical control; the adversarial process remains identical.
Written and supervised by Guillemette Watine, attorney, former URSSAF litigation inspector, head of the URSSAF department at DAIRIA Avocats.
Next step → How URSSAF Calculates the Reassessment: Flat-Rate Taxation, Sampling and Extrapolation