Five Good Habits to Adopt in the Event of an Urssaf Inspection or Visit

Prime Minister Gabriel Attal hailed “historic results” in the fight against tax and social security fraud and announced an increase in the Urssaf’s recovery targets. “We have never cracked down on fraud as much as we have now,” the prime minister said during a press conference at Bercy presenting the results of the fight against fraud.
 

The goal is now to recover 5.5 billion euros over the five-year term, up from 5 billion previously. Given these stricter audits, how can companies best prepare? Here is some advice from Angélique Acosta, a senior consultant at Spartes, a consulting firm specializing in HR performance management.
 

Given that the average amount recovered in 2023 exceeded 200,000 euros per audit, it’s crucial to ask yourself this question. Here are five steps to take when you’re notified of an Urssaf audit.
 

Respond promptly to the notice and adopt a collaborative attitude
When a URSSAF audit is scheduled, the company’s executive is notified 30 days in advance. Upon receiving this notice, it is essential to contact the auditor and confirm that they will be welcomed at the company’s premises or that a remote meeting will be arranged. “It’s important, right from the start, to show that you’re open to dialogue and discussion with the inspector,” explains Angélique Acosta, consulting director at Spartes, a firm specializing in optimizing payroll costs. “This will help establish, from the very beginning, a relationship that will allow for a fair and equitable determination of the amounts the company owes. Urssaf inspectors are increasingly taking on an advisory role with company executives.”
 

Inform employees and organize an interdepartmental meeting
In the interest of transparency, it is best to inform employees that the URSSAF inspector will be visiting the premises. It is also essential, before the audit begins, to organize a meeting with all departments that may impact payroll: sales, recruitment, marketing, HR, etc. The goal at this stage is to identify all actions that may have affected compensation, in order to avoid discovering them during the audit.
 

Carefully prepare the requested documents to avoid prolonging the audit
To ensure the auditor’s work proceeds as smoothly as possible, the documents requested in the audit notice must be prepared, verified, and organized in advance. Attempting to overwhelm the auditor with piles of poorly organized files—as some companies do in the hope of discouraging them—proves to be completely counterproductive. "It is also important to meet the deadlines for submitting the requested documents. In particular, if these documents are managed by an external service provider, it is important to ensure that the provider supplies them promptly as requests are made," adds Angélique Acosta. Another important point: make sure to send only the requested documents, and remove any handwritten notes or Post-it notes from the binders.
 

Choose the inspector’s primary point of contact wisely
On the day the inspector arrives, the company’s manager should take a moment to meet with him and show him where he will be working. During the audit, the inspector will likely need to ask a designated contact person for clarification. This could be the company’s certified public accountant or one of its employees. One requirement: choose someone who is sufficiently available, has a thorough understanding of the subject matter, and is also calm and a good listener... The goal, once again, is to respond quickly and factually to the inspector’s questions, without addressing any issues other than those specifically requested.
 

Feel free to challenge the inspector’s findings
At the end of the audit, a debriefing meeting is held; this will be an opportunity to go over the adjustments the auditor wishes to make and to understand the reasoning behind them. “At this stage, the goal is to continue a constructive dialogue. Indeed, many issues are open to debate. Since the rules governing the calculation of contributions are complex and constantly changing, the inspector may not fully understand them. It is then up to the company—or its legal counsel—to defend its position with well-reasoned arguments. “The inspector is often more open to dialogue than one might think,” explains Angélique Acosta.
 

The discussions held during this meeting and the list of all documents provided to the inspector must be carefully filed. After the inspector leaves, he or she sends the company a letter of findings, to which the company may respond within 30 days (or two months, upon request). The inspector must respond to the company’s reply to the letter of findings. If the company disagrees with the adjustments despite discussions with the inspector, it may file an appeal within two months by submitting the matter to the Urssaf amicable appeals committee.