What Employers Must Check Upon Receiving an URSSAF Control Notice
As soon as you receive an URSSAF control notice, do not rush to respond: first, verify its compliance. The notice is the document that opens the entire procedure. If poorly drafted, it can be enough to invalidate the entire reassessment. Here is, from the inside, the checklist for the informed employer.
This article is part of the complete file URSSAF Control: The Employer’s Guide.
Who Can Be Reviewed and By Which URSSAF?
All companies (corporations, associations, unions, employees’ representative bodies with legal personality) can undergo a review, except for the central government administrations. The review is conducted by the territorially competent URSSAF — in principle, the one where the payroll is 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 using a single payment location, 2024 for others), URSSAF also oversees supplementary retirement contributions. The scope of checks has mechanically increased — along with the risk of reassessment.
The Control Notice: Required Mentions
Article R.243-59 of the French Social Security Code imposes precise formalities. The notice must notably:
- mention the possibility of being assisted by counsel of one’s 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 assistance by counsel is an automatic invalidity: the employer does not need to prove that this omission has caused any prejudice.
The Charter of the Controlled Contributor: A Wealth of Arguments
The charter is enforceable against URSSAF. It details your rights throughout the control process. Keep the version in force on the date of the notice: this is the one that applies, and it contains commitments that inspectors do not always adhere to.
Limitation Period: Maintain a Precise Calendar
URSSAF can only reassess contributions from the last 3 years (the current year and the three previous 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: rigorous date verification regularly allows for the dismissal of part of the reassessment.
Be Cautious of “Preliminary Exchanges”
Before sending the official notice, the inspector may contact you informally. These preliminary exchanges are a risk: any statement 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 timeframe 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 control? Yes, it is an invalidity without grievance (Article R.243-59 of the French Social Security Code).
For which period can URSSAF reassess? Typically, 3 years; 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 URSSAF litigation inspector (Île-de-France 2015-2020, Pays de la Loire 2020-2024), head of the URSSAF department at DAIRIA Avocats.
Next step of the control → Document-Based or On-Site Control: Differences and Right to Refuse