URSSAF Inspection Notice: What Employers Must Check Upon Receipt
As soon as you receive an URSSAF inspection notice, do not rush to respond: first, verify its validity. The notice is the act that initiates the entire procedure. If poorly drafted, it can be sufficient to invalidate the entire correction. Here is an insider’s checklist for the informed employer.
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, and works councils with legal personality) may be subject to an inspection, except for central state administrations. The inspection is conducted by the territorial URSSAF — in principle, that of the payroll management location (article D.213-1-1 of the French Social Security Code).
Point of Caution: Since the transfer of the AGIRC-ARRCO collection (2023 for companies making payments in a single location, 2024 for others), URSSAF also inspects complementary retirement contributions. The scope of verifications has mechanically increased — along with the risk of corrections.
The Inspection Notice: Required Mentions
Article R.243-59 of the French Social Security Code imposes precise formal requirements. The notice must include:
- Mention of the possibility of being assisted by a chosen advisor;
- Specification of the date of the first visit;
- Indication of the list of documents to prepare;
- Reference to the charter of the inspected contributor.
The omission of the mention regarding assistance by an advisor leads to automatic nullity: the employer does not need to prove that this omission caused harm.
The Charter of the Inspected Contributor: A Wealth of Arguments
The charter is enforceable against URSSAF. It outlines your rights throughout the inspection. Keep the version in force on the day of the notice: it is the applicable one and contains commitments that inspectors do not always respect.
Limitation Period: Maintain a Precise Calendar
URSSAF can only correct contributions for 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 French Social Security Code). The suspensive effect of certain actions is often overlooked: a rigorous verification of dates often allows for the dismissal of part of the correction.
Beware of “Preliminary Exchanges”
Before sending the official notice, the inspector may make informal contact. These preliminary exchanges are a danger: anything said can be recorded. Do not communicate any documents or make any commitments before framing the procedure with your advisor.
Frequently Asked Questions
What is the time between the notice and the first visit? In practice, at least 30 days, to allow for assistance.
Does the absence of a mention of assistance nullify the inspection? Yes, it is a nullity without grievance (article R.243-59 of the French Social Security Code).
For which period can URSSAF make corrections? 3 years in principle, 5 years in the event of concealed work (article L.244-3 of the French Social Security Code).
Written and supervised by Guillemette Watine, lawyer, former inspector of URSSAF disputes (Île-de-France 2015-2020, Pays de la Loire 2020-2024), head of the URSSAF division at DAIRIA Law.
Next step in the inspection → Document review or on-site inspection: differences and right to refuse