URSSAF Audits: Key Differences Between On-Site, Document-Based, and Remote Controls
Not all URSSAF audits are created equal: the method chosen by the inspector determines your rights—especially your right to refuse. Understanding the difference between on-site audits, document-based audits, and remote controls can help you avoid undergoing a process that could have been redirected.
This article is part of the dossier URSSAF Audit: The Employer’s Guide. Previous step: the audit notice.
Accounting Control of Base: The Common Core
Whether on-site or document-based, the audit aims to verify the accuracy of the declared bases and rates (Article L.243-7 and R.243-59 et seq. CSS). Any adjustments must be justified in fact and in law: this is a requirement whose absence is sanctioned.
On-Site Audit vs Document-Based Audit
- On-Site: The inspector comes to your premises. You control the logistical organization (designated room, single point of contact).
- Document-Based: Everything takes place based on the transmitted documents. The temptation to “provide too much” is strong; however, every document submitted can lead to a reassessment.
In either case, the contributor may be assisted by an advisor at any time (Article R.243-59-1 CSS).
Remote Control (CDA): An Agreement You Can Refuse
The remote document-based audit (Article R.243-59-3 CSS) relies on the transmission of files (DSN, payroll files). It requires your agreement.
DAIRIA Advisory: Always exercise your right to refuse within 15 days, and request detailed information about what is expected. This refusal does not hinder the audit and does not expose you to any penalties—it simply gives you control over the timeline and scope.
If you accept the CDA, request a precise list of the files consulted and the processes carried out (Article R.243-59-4 CSS). You can only contest what you are aware of.
Hearings: A Minefield of Nullities
The inspector may hear paid individuals (Article R.243-59-3 CSS; Article L.8271-6-1 of the Labour Code concerning illegal work). The traps of hearings are numerous: hearings without consent, without information, outside of the prescribed cases. An irregular hearing may lead to the nullity of the findings arising from it.
Frequently Asked Questions
Can a remote audit be refused? Yes, within 15 days; this does not obstruct the audit.
Can hearings be annulled? Yes, if the formalities (consent, information) are not respected.
What is the difference between on-site and document-based audits? The location and logistical control; the adversarial nature remains identical.
Written and supervised by Guillemette Watine, attorney, former inspector of URSSAF litigation, head of the URSSAF department at DAIRIA Avocats.
Next step → How URSSAF Quantifies the Adjustment: Flat-rate Taxation, Sampling, and Extrapolation