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URSSAF audits and litigation

Majorelle Avocats’ URSSAF practice group is composed of highly skilled professionals experienced in managing social contribution audits and litigation. With deep knowledge of URSSAF procedures and reassessments, we support businesses in optimising their HR and payroll practices, preventing disputes, and ensuring a strong legal defence—from audit preparation to litigation before the competent courts.

Our employment and social security law training programs combine legal expertise with hands-on practice. They may be co-led by Majorelle RH consultants – former HR practitioners – offering a complementary perspective that bridges legal requirements with operational realities.

Our training programs in employment law

Our URSSAF practice area

1. Assistance during URSSAF audits

Our team provides support from the moment the initial notice is received, conducting a detailed analysis of company practices and preparing an effective defence strategy. We help secure communications with URSSAF inspectors and identify solutions to reduce financial exposure.

  • Representation during closing meetings
  • Drafting responses to audit findings
  • Defence strategies to reduce or cancel reassessments

2. Challenging URSSAF reassessments

In the event of a reassessment, our team assists at every stage of the procedure both during the amicable phase and throughout judicial proceedings. Our lawyers, experts in URSSAF litigation, defend your interests and develop tailored strategies to obtain a reduction or cancellation of the amounts claimed.

  • Handling both amicable and judicial phases
  • Submitting legal arguments against unfounded reassessments
  • Petitions for the reduction or cancellation of reassessed contributions

3. Social contributions audit and optimisation

We offer in-depth audits to verify the compliance of your company’s social practices. This preventive approach allows you to secure your processes and avoid costly errors during future URSSAF audits.

  • Social compliance audits
  • Formal social tax rescript requests
  • Optimisation of social security contributions and employer charges

URSSAF FAQ

URSSAF audits have significantly increased in recent years, leading to substantial reassessments. In 2022, URSSAF conducted over 38,900 accounting audits and 37,400 actions targeting undeclared work, recovering nearly €1.3 billion.
The most common reassessment triggers include:

  • Undervalued or undeclared benefits in kind (company cars, housing, IT equipment)
  • Misclassified or excessive professional expenses
  • Undeclared overtime or bonuses not subject to contributions
  • Errors related to the “general reduction” of contributions (formerly the Fillon reduction)
  • Accounting practices: expense reports, company events, and employee gifts may also be reassessed

Yes. The challenge process is strictly regulated. It begins with exchanges with the inspector, followed by a formal letter of observation. From that point, you have 30 days (extendable on request) to respond, provide evidence, or offer counterarguments.
Only after this phase can a formal notice be issued. You then have two months to file an appeal with the amicable appeals Commission. This step is mandatory, and any arguments not raised here cannot be used in court.
If the Commission does not respond, the reassessment is deemed rejected and you may file suit before the social division of the Judicial Court.
Note: A mediation procedure is available but cannot be used for reassessments or while litigation is ongoing.
Takeaway: The reassessment process requires thorough preparation and strict adherence to deadlines to preserve your rights.

The audit begins on the date of the inspector’s first visit (on-site audit) or upon the start of document review (desk audit) and concludes with the letter of observation.
The length varies depending on company size and complexity and may range from a few weeks to several months.
For companies with fewer than 20 employees, as well as self-employed professionals or non-salaried agricultural workers, audits are limited to three months (renewable once).
Note: This limit does not apply in cases of suspected undeclared work. 

Before initiating the audit, URSSAF sends a formal notice specifying the date of the visit and a list of required documents. The audit typically covers the previous three calendar years.
Required documents may include:

  • Social documents: payslips, employment contracts, social declarations
  • Accounting documents: balance sheets, ledgers, accounting records
  • Tax documents: tax returns, assessments
  • Legal documents: bylaws, settlements, court rulings
  • Miscellaneous: invoices, expense reports, vehicle registrations
    This list is non-exhaustive. The inspector may request any documentation relevant to the company’s organisation and information systems.

This official document outlines any irregularities identified during the audit and the reasons for a possible reassessment. It is mandatory and must be dated, signed, and follow strict formal requirements.
The letter must state:

  • Grounds for the reassessment
  • Reassessed bases and calculation methods
  • Penalties and surcharges
    It may also contain recommendations for future compliance, without triggering an immediate reassessment.
    The letter closes the audit phase and starts a contradictory period during which the company may respond.

You have 30 days from receipt of the letter to submit a written response. A 30-day extension may be requested (except in cases involving undeclared work).

A reasoned, well-documented response preferably with legal counsel is essential to protect your position. 

Yes. Self-employed professionals may be audited to verify accurate income declarations and compliance with activity thresholds. All businesses regardless of employee count may be audited, even if they are not registered as employers with URSSAF. 

Maintain up-to-date, organised records: payslips, contracts, and declarations. Conduct regular internal audits to identify and resolve issues proactively. Ensure your declarations reflect actual practices and comply with legal deadlines.
Staying informed of legal developments and seeking advice from a chartered accountant or employment lawyer is strongly recommended. Proactive preparation is your best defence. 

Companies must pay reassessed contributions along with late payment surcharges (initial and additional) and possibly financial penalties.
In cases of proven fraud, criminal sanctions may apply.
If the company failed to comply with recommendations from a prior audit, a 10% surcharge may apply on that reassessment basis.

Working with a lawyer specialising in URSSAF litigation provides:

  • Legal security and compliance throughout the procedure
  • Strategic guidance in responding to inspectors
  • Solid representation in court, if needed
  • Identification of procedural flaws and unjustified reassessments
    A URSSAF audit can be an opportunity to secure your processes and mitigate future risks. With legal support, you can turn a regulatory challenge into a driver for long-term resilience.