URSSAF audit 2026: how to prepare and protect your company
Key points
- •Audit notice sent at least 30 days before the first visit
- •Duration capped at 3 months for companies with fewer than 20 employees
- •Business expenses and benefits in kind: the main sources of reassessment
- •30 days to respond to the letter of observations (60 upon request)
- •Mandatory appeal to the CRA before court litigation
How does an URSSAF audit unfold?
An URSSAF (French social security collection agency) audit is a verification of the company's application of social security legislation. It can take two forms: a desk audit, carried out remotely on the basis of documents provided by the employer, and an on-site audit, during which the inspector visits the company's premises.
The company is informed by an audit notice sent at least 30 days before the first visit, whatever the size of the company (article R. 243-59 of the French Social Security Code). This notice specifies the period under review, the list of documents to prepare and the right to be assisted by an adviser.
The duration of the audit varies: it may not exceed three months for companies with fewer than 20 employees. For the others, there is no statutory limit, but an audit lasts on average between two and six months.
The most frequently audited items
URSSAF focuses its checks on the items presenting the highest risk of errors or under-reporting. Business expenses come first: mileage reimbursements, meal allowances, flat-rate allowances. The administration verifies compliance with the exemption ceilings and whether the expenses are genuine.
Benefits in kind (company car, housing, IT equipment) are the second largest source of reassessments. The flat-rate or actual-cost valuation must be correctly applied and declared.
The use of independent contractors is examined closely: URSSAF looks for situations of concealed employment or reclassification as an employment contract. The criteria examined are the relationship of subordination, integration into an organised service and economic dependence.
Finally, reductions and exemptions from social charges (the Fillon reduction, the overtime exemption, free zones) are systematically checked to ensure that the conditions for their application are met.
The employer's rights during the audit
The employer has fundamental rights throughout the procedure. The right to be assisted by a lawyer or an accountant from the very start of the audit is essential. The adviser can attend all meetings with the inspector and submit observations.
The employer has the right to obtain the documents on which the inspector bases his or her observations. The employer can also request a meeting with the inspector before the letter of observations is sent.
The adversarial principle requires URSSAF to send a letter of observations detailing the heads of reassessment envisaged. The employer then has 30 days to respond (60 days upon reasoned request). This phase is decisive: a well-argued, documented response can significantly reduce the amount of the reassessment.
Defence strategies and appeals
If the employer disagrees with the notified reassessment, several avenues of appeal are available. The Commission de Recours Amiable (CRA, URSSAF's internal amicable appeals board) must be seized within two months of notification of the formal demand. This appeal is a mandatory prerequisite before any court action.
If the CRA rejects the appeal or fails to respond within one month, the employer can bring the matter before the Tribunal judiciaire (social division) within two months. Litigation before the court can concern questions of law (interpretation of the legislation) or of fact (challenging the inspector's findings).
Requesting the remission of late-payment surcharges is a complementary step that is often overlooked. Where the employer has acted in good faith, URSSAF can grant a full or partial remission of the surcharges, which significantly reduces the final cost of the reassessment.
Preventing URSSAF risk: best practices
The best defence remains prevention. A preventive social audit makes it possible to identify and correct risky practices before an audit takes place. This audit covers business expenses, benefits in kind, payroll, atypical contracts and exemption schemes.
Putting in place a written business expenses policy and rigorously keeping supporting documents are the first protective measures. For benefits in kind, formalisation through an amendment to the employment contract and a documented choice between flat-rate and actual-cost valuation are essential.
Our Employment law team assists companies in the Lyon region with preventing URSSAF risk, managing ongoing audits and lodging appeals against reassessments.
Frequently asked questions
How long does an URSSAF audit last?
For companies with fewer than 20 employees, the audit may not exceed 3 months. For the others, there is no statutory limit, but it lasts on average between 2 and 6 months depending on the complexity of the company.
Can an URSSAF reassessment be challenged?
Yes. The employer must first refer the matter to the Commission de Recours Amiable (CRA, URSSAF's internal amicable appeals board) within 2 months of the formal demand. If the appeal is rejected, the employer can bring the matter before the Tribunal judiciaire (social division) within a further 2-month period.
Can the employer be assisted during the audit?
Yes, the employer has the right to be assisted by a lawyer or an accountant from the very start of the audit. The adviser can attend all meetings with the inspector and submit observations.
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