© - ATH all rights reserved - Edition 2024 81 2024 EMPLOYER’S GUIDE ON-SITE INSPECTION In this case, the inspection takes place on the company's premises. The employer may suggest that the inspection take place at the premises of the third-party declarant (a chartered accountant, for example). The employer must make available to the auditors any document and allow access to any data requested for the purposes of the audit. URSSAF has the right to obtain information and documents from a number of organisations. In addition, auditors are authorised to use documents and information obtained during the audit from any person belonging to the same group as the person they are auditing. Specific provisions exist when the documents requested by the inspector are dematerialised and the inspection operations can be carried out using automated processing. Inspection officers may question employees, but only on company premises, in order to obtain useful informations for the inspection. Ask us, to alleviate the constraints associated with providing numerous supporting documents, the controller may suggest using verification methods based on sampling and extrapolation. The employer may object to these methods. DOCUMENTARY INSPECTION Under this procedure, inspections are carried out on URSSAF premises. This procedure only concerns employers with fewer than eleven employees. The inspection notice specifies the documents to be sent and the deadline by which they must be made available (minimum 30 days). Documents may be submitted in paper or electronic form. Additional informations may be requested during the inspection. If the requested information is not provided, or if further investigations are required to examine the documents, the inspection may continue on company premises. INSPECTION END At the end of his investigations, when observations with or without adjustment are envisaged, the controller must, before sending the letter of observations, suggest a meeting to the employer, in order to present the results of his analyses and the possible follow-up that he is preparing to give. The inspector then sends the employer a « letter of observations », which must contain several information items, including the suggested adjustments, the method of calculating them and the resulting penalties. The letter of observations may also include observations for the future. On receipt of the letter of observations, the employer has 30 days in which to make any comments or disagreements. With certain exceptions, the employer may request a 30-day extension to this period of consultation. The inspector is then required to respond to the employer's observations. This response marks the end of the adversarial period and does not open a new discussion. In the event of adjustments, the employer receives a « formal notice » with the items to be paid. If there is a credit balance, this will be reimbursed within 1 month. If the employer disputes the reassessment, he must refer the matter to URSSAF's out-of-court appeals commission (CRA) within 2 months. Obstructing an inspection is punishable by a penalty of € 7,500 per employee, up to a maximum of 750,000 per employer.
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