© - ATH all rights reserved - Edition 2024 80 EMPLOYER’S GUIDE 2024 INSPECTION NOTICE At least 30 days before the actual start of the inspection operations, URSSAF must send a notice of inspection (except in the case of an inspection for concealed work). This notice mentions : the date of the inspection, the fact that the employer may be assisted by an advisor of his choice, the e-mail address at which the contributor's charter can be downloaded and a list of documents and information required for the inspection operations. Unless otherwise specified, the notice applies to all of the audited entity's establishments. Employers can ask the authorities to carry out an audit to validate or correct their practices. The right to an audit does not replace the social rescript procedure. INSPECTION PERIOD Social security contributions are time-barred after three years from the end of the calendar year in respect of which they are due (5 years in the case of concealed work). An audit carried out in 2024 may cover the current year and the years 2021, 2022 and 2023. Checks may not be carried out again, for the same period, on points that have already been checked (except in the case of incomplete or inaccurate answers, fraud, concealed work or at the request of the judicial authorities). Ask us, in some cases, the employer can rely on URSSAF's tacit agreement to a company practice. INSPECTION DURATION Inspections carried out in companies with fewer than 20 employees may not extend over a period of more than 3 months, between the actual start of the inspection and the date on which the letter of observations is sent. This limit does not apply when the employer belongs to a group with twenty or more employees. At the express request of the employer or the collection agency, the 3-month period may be extended once. Ask us, the time limit on inspections does not apply in certain situations (concealed work, obstruction of an inspection, etc.). Tools URSSAF INSPECTION What you need to know : URSSAF inspection is designed to ensure that the declarations made by employers are accurate, but they are also a means of helping employers to confirm that their practices are compliant. URSSAF checks the base, rate and calculation of all the contributions it collects. Two types of inspection are possible : on-site inspections and documentary inspections.
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