French Labour Law

URSSAF Control Notice: What Employers Must Check Upon Receipt

DAIRIA Law · 2026-07-14 · 3 min

URSSAF Control Notice: What Employers Must Check Upon Receipt

When you receive a URSSAF control notice, do not rush to respond: first, verify its validity. The notice is the document that initiates the entire procedure. If poorly drafted, it can be sufficient to invalidate the entire adjustment. Here is the insider’s checklist for informed employers.

This article is part of the complete file URSSAF Control: The Employer’s Guide.

Who Can Be Audited, and by Which URSSAF?

All businesses (companies, associations, unions, and works councils with legal personality) can be subject to an audit, except for the central State administrations. The audit is conducted by the URSSAF that is territorially competent — in principle, the one where the payroll is processed (Article D.213-1-1 of the French Social Security Code).

Point of caution: Since the transfer of AGIRC-ARRCO (2023 for companies with centralized payment, 2024 for others), URSSAF also oversees complementary retirement contributions. Consequently, the scope of the audits has mechanically increased — along with the risk of adjustment.

The Control Notice: Required Mentions

Article R.243-59 of the French Social Security Code imposes specific formalities. The notice must, in particular:

  • Mention the possibility of being assisted by a counsel of your choice;
  • Specify the date of the first visit;
  • Indicate the list of documents to be prepared;
  • Refer to the charter of the audited contributor.

The omission to mention the assistance of counsel is an automatic nullity: the employer does not need to prove that this omission caused them harm.

The Charter of the Audited Contributor: A Source of Arguments

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

The Statute of Limitations: Keep a Detailed Calendar

URSSAF can only adjust contributions from the last 3 years (the current year and the three preceding calendar years), extended to 5 years in cases of hidden work (Article L.244-3 of the French Social Security Code). The suspensive effect of certain acts is often not well understood: a rigorous check of the dates can often help exclude part of the adjustment.

Beware of “Preliminary Exchanges”

Before sending the official notice, the inspector may contact informally. These preliminary exchanges are a danger: any statements made can be recorded. Do not communicate any documents or make any commitments before framing the procedure with your counsel.

Frequently Asked Questions

What is the time frame between the notice and the first visit? In practice, at least 30 days, to allow for assistance.

Does the lack of mention of assistance annul the audit? Yes, it is a nullity without grievance (Article R.243-59 of the French Social Security Code).

For which period can URSSAF make adjustments? 3 years in principle, 5 years in cases of hidden work (Article L.244-3 of the French Social Security Code).

Written and supervised by Guillemette Watine, lawyer, former inspector of URSSAF litigation (Île-de-France 2015-2020, Pays de la Loire 2020-2024), head of the URSSAF department of DAIRIA Law.

Next step of the audit → Document-Based or On-Site Audit: Differences and Right to Refusal

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