URSSAF Inspection Notice: Key Checks for Employers Upon Receipt
As soon as you receive a URSSAF inspection notice, do not rush to respond: first verify its regularity. The notice is the act that initiates the entire procedure. If poorly drafted, it can be sufficient to invalidate the entire adjustment. Here is an insider’s checklist for informed employers.
This article is part of the complete file URSSAF Inspection: The Employer’s Guide.
Who Can Be Inspected and by Which URSSAF?
All companies (corporations, associations, unions, employee representative bodies (CSE) with legal personality) can be subject to inspection, except for central state administrations. The inspection is conducted by the territorially competent URSSAF — in principle, that of the location where payroll is processed (Article D.213-1-1 of the French Social Security Code).
Point of caution: Since the transfer of AGIRC-ARRCO contributions collection (2023 for companies with single payment locations, 2024 for others), URSSAF also inspects complementary retirement contributions. The scope of checks has mechanically increased — along with the risk of adjustment.
The Inspection Notice: Required Mentions
Article R.243-59 of the French Social Security Code imposes specific formal requirements. The notice must notably:
- Mention the possibility of receiving assistance from a counsel of choice;
- Specify the date of the first visit;
- Indicate the list of documents to be prepared;
- Refer to the Charter of the Controlled Contributor.
The omission of the mention regarding the assistance of counsel is an automatic nullity: the employer does not need to prove that this omission caused any harm.
The Charter of the Controlled Contributor: A Wealth of Arguments
The charter is enforceable against URSSAF. It details your rights throughout the inspection. Keep the version in force on the day 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 (current year and the three preceding civil years), with the limit extended to 5 years in cases of concealed work (Article L.244-3 of the French Social Security Code). The suspensive effect of certain acts is often overlooked: rigorous verification of dates can often exclude part of the adjustment.
Be Cautious of “Preliminary Exchanges”
Before sending the official notice, the inspector may informally contact you. 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 timeframe between the notice and the first visit? In practice, at least 30 days, to allow assistance to be secured.
Does the absence of mention of assistance nullify the inspection? Yes, it is a nullity without grievance (Article R.243-59 of the French 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 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 at DAIRIA Law.
Next step in the inspection → Document-Based or On-Site Inspection: Differences and Right of Refusal