French Labour Law

URSSAF Inspections: Differences, Right of Refusal, and Pitfalls of Digital Controls

DAIRIA Law · 2026-06-23 · 2 min

URSSAF Inspections: Differences, Right of Refusal, and Pitfalls of Digital Controls

Not all URSSAF inspections are the same: the method chosen by the inspector determines your rights — particularly your right to refuse. Understanding the difference between on-site, document-based, and digital inspections can help you avoid enduring a process that could have been redirected.

This article is part of the URSSAF Inspection Guide for Employers. Previous step: the inspection notice.

Accounting Basis Control: The Common Ground

Whether conducted on-site or based on documents, the inspection aims to verify the accuracy of declared bases and rates (Article L.243-7 and R.243-59 et seq. CSS). Any correction must be justified in fact and law: this is a requirement whose absence is penalized.

On-site Inspection vs. Document-Based Inspection

  • On-site: The inspector visits your premises. You control the material organization (designated room, single point of contact).
  • Document-based: Everything hinges on the documents provided. The temptation to “provide too much” is strong; each document submitted may lead to an assessment challenge.

In both cases, the contributor may be assisted by an advisor at any time (Article R.243-59-1 CSS).

The document-based digital inspection (Article R.243-59-3 CSS) relies on the transmission of files (DSN, payroll files). It requires your consent.

DAIRIA Advice: Always exercise your right to refuse within 15 days, and request precise details of what is expected. This refusal does not constitute an obstacle to the inspection and does not expose you to any penalties — it simply restores your control over the timeline and scope.

If you accept the CDA, request the precise list of files reviewed and processes executed (Article R.243-59-4 CSS). You can only contest what you are aware of.

Hearings: A Ground for Nullities

The inspector may hear remunerated individuals (Article R.243-59-3 CSS; Article L.8271-6-1 of the Labour Code regarding illegal work). The traps of hearings are numerous: hearings without consent, without information, outside of the stipulated cases. An irregular hearing may lead to the nullity of the findings that result from it.

Frequently Asked Questions

Can a digital inspection be refused? Yes, within 15 days; this does not obstruct the inspection.

Can hearings be annulled? Yes, if the formalities (consent, information) are not respected.

What is the difference between an on-site and a document-based inspection? The location and material control; the adversarial nature remains the same.

Written and supervised by Guillemette Watine, attorney, former inspector of URSSAF litigation, head of the URSSAF department at DAIRIA Avocats.

Next step → How URSSAF Calculates Assessments: Flat Taxation, Sampling, and Extrapolation

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