URSSAF Inspections: On-site, Document Review, and Digital Controls Explained
Not all URSSAF inspections are the same: the method chosen by the inspector determines your rights – including your right to refuse. Understanding the difference between on-site inspections, document reviews, and digital controls can help you avoid undergoing a procedure that could have been redirected.
This article is part of the URSSAF Inspection: Employer’s Guide. Previous step: the inspection notice.
The Accounting Control: The Common Ground
Whether on-site or through a document review, the inspection aims to verify the accuracy of reported bases and rates (Article L.243-7 and R.243-59 et seq. CSS). Any rectification must be justified in fact and in law: a requirement whose absence is sanctioned.
On-site Inspection vs. Document Review
- On-site: the inspector visits your premises. You control the material organization (designated room, single point of contact).
- Document review: everything hinges on the documents submitted. There is a strong temptation to “provide too much”; however, every document provided can lead to a corrective measure.
In both cases, the contributor may be assisted by legal counsel at any time (Article R.243-59-1 CSS).
Digital Control (CDA): An Agreement You Can Refuse
The document review through digital means (Article R.243-59-3 CSS) is based on the transmission of files (DSN, payroll files). It requires your agreement.
DAIRIA Advice: Always exercise your right to refuse within 15 days, and request a precise list of what is expected. This refusal does not prevent the inspection and does not expose you to any penalties — it simply gives you control over the timeline and scope.
If you accept the CDA, request a precise list of the files consulted and the operations performed (Article R.243-59-4 CSS). You can only contest what you know.
Hearings: A Ground for Nullification
The inspector may hear paid 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 the provided cases. An irregular hearing can result in the nullification of the findings that arise from it.
Frequently Asked Questions
Can a digital inspection be refused? Yes, within 15 days; it does not prevent the inspection.
Can hearings be canceled? Yes, if the formalities (consent, information) are not respected.
What is the difference between on-site and document review? The location and material control; the adversarial process remains the same.
Written and supervised by Guillemette Watine, lawyer, former litigation inspector at URSSAF, head of the URSSAF division at DAIRIA Avocats.
Next step → How URSSAF Calculates Corrections: Flat Taxation, Sampling, and Extrapolation