URSSAF Audits On-Site vs. On Documents: Differences, Right of Refusal and Pitfalls of the Digital Audit
Not all URSSAF audits are the same: 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 and base audit: the common core
Whether conducted on-site or on documents, the audit aims to verify the accuracy of the contribution bases and rates declared (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 carries a penalty.
On-site audit vs. document-based audit
- On-site: the inspector travels to your premises. You control the practical arrangements (dedicated room, single point of contact).
- On documents: everything hinges on the documents you provide. The temptation to “hand over too much” is strong; yet every document communicated 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 (contrôle dématérialisé, CDA): an agreement you can refuse
The digital document-based audit (Article R.243-59-3 of the French Social Security Code) is based on the transmission of files (DSN social declarations, payroll files). It requires your consent.
DAIRIA advice: 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 puts you back in control of the timetable and scope.
If you accept the digital audit, request the precise list of files consulted and processing 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 conducted without consent, without prior information, or outside the cases provided for by law. An irregular interview can result in the nullity of the findings derived from it.
Frequently asked questions
Can a digital audit be refused? Yes, within 15 days; this is not an obstruction to the audit.
Can interviews be annulled? Yes, if the formal requirements (consent, information) are not respected.
On-site or on documents — what is the difference? The location and control over practical arrangements; 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