French Labour Law

URSSAF Control Notice: What Employers Must Verify Upon Receipt

DAIRIA Law · 2026-06-16 · 3 min

URSSAF Control Notice: What Employers Must Verify Upon Receipt

As soon as you receive a URSSAF control notice, do not rush to respond: first verify its validity. The notice is the act that initiates the entire procedure. If poorly drafted, it may be sufficient to invalidate the entire adjustment. Here is the checklist for the informed employer from the inside.

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

Who Can Be Reviewed, and by Which URSSAF?

All companies (corporations, associations, unions, Works Councils (CSE) with legal personality) may be subject to a review, with the exception of central state administrations. The review is conducted by the territorially competent URSSAF — in principle, that of the place where the payrolls are processed (Article D.213-1-1 of the French Social Security Code).

Point of vigilance: Since the transfer of AGIRC-ARRCO collection (2023 for companies with single payment locations, 2024 for others), URSSAF also controls complementary retirement contributions. The scope of audits has mechanically increased — and with it, the risk of adjustments.

The Control Notice: Required Mentions

Article R.243-59 of the Social Security Code imposes precise formalities. The notice must notably:

  • 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 prepare;
  • Refer to the charter of the audited contributor.

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

The Charter of the Audited Contributor: A Trove of Arguments

The charter is enforceable against URSSAF. It details your rights throughout the review. Keep the version in effect on the date of the notice: this is the one that applies, and it includes commitments that inspectors do not always respect.

The Limitation Period: Maintain a Precise 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 concealed work (Article L.244-3 of the Social Security Code). The suspensive effect of certain acts is often overlooked: a rigorous verification of dates can regularly exclude some of the adjustment.

Caution Regarding “Preliminary Exchanges”

Before sending the official notice, the inspector may contact informally. These preliminary exchanges are a danger: anything said may be recorded. Do not communicate any documents and do not 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 absence of mention of assistance nullify the control? Yes, this is a nullity without grievance (Article R.243-59 of the Social Security Code).

For what period can URSSAF adjust? 3 years in principle, 5 years in cases of concealed work (Article L.244-3 of the Social Security Code).

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

Next step in the control → Document-Based vs. On-Site Control: Differences and Right of Refusal

← All insights