URSSAF Audits and Disputes

Social security contribution bases, benefits in kind (company cars, housing, digital and communication tools), business expenses, the social security status of executives, reclassification of service agreements as employment contracts, employee savings schemes, and the social treatment of termination packages and settlement indemnities are all areas where complex regulations and significant financial exposure make URSSAF audits a critical risk management issue for employers. 

Our lawyers assist companies proactively by reviewing payroll and social security practices, assessing compliance with French social security legislation and applicable administrative guidance, documenting positions adopted by the business and, where appropriate, securing legal certainty through social security rulings (rescrits sociaux).

URSSAF disputes are governed by a highly formal procedural framework in which each stage can directly affect the employer’s rights and remedies. An effective defence strategy therefore begins well before any reassessment is notified. 

We assist clients throughout the entire process, including formal notices, enforcement measures, penalties and surcharges, recovery proceedings, repayment claims and matters involving alleged concealed work. 

From the moment an audit notice is received, our lawyers help organise document collection, prepare interactions with URSSAF inspectors and ensure that procedural rights are preserved. We identify the most relevant legal arguments, review the lawfulness of the audit process, assess calculation methods and analyse the merits of each reassessment item. We also assist clients in preparing observations during the adversarial phase of the audit. 

Where reassessments are maintained, we design and implement the appropriate challenge strategy before the Amicable Appeals Commission (Commission de recours amiable), the Judicial Court, the Court of Appeal and, where necessary, the French Supreme Court (Cour de cassation).

Our approach combines technical expertise in social security law with extensive experience in litigation strategy. 

At every stage, we analyse both substantive and procedural issues in order to identify key documents, procedural irregularities, evidential requirements and the financial consequences of the dispute. 

Depending on the issues involved, our employment lawyers coordinate with specialists in payroll, executive compensation and employee benefits, tax, corporate law, international mobility, compliance and criminal law. This multidisciplinary approach enables us to deliver a consistent and practical defence strategy that can be readily implemented by legal, HR and finance teams.

Our lawyers can assist before an audit by reviewing payroll and social security contribution practices, during an inspection by supporting exchanges with URSSAF inspectors, and after reassessments have been issued by challenging the findings and representing the company before the competent courts. 

Our objective is to provide legal, finance and executive teams with a clear understanding of risk exposure, available options and the most effective course of action. 

Our main areas of support: 

• preventive audits and compliance reviews: reviewing payroll, compensation and exemption practices to identify risks and secure employer positions; 
• audit assistance: preparing and managing on-site and documentary audits, organising interactions with URSSAF inspectors and supporting companies throughout the adversarial phase; 
• legal and procedural analysis: reviewing audit notices, document requests, Statements of Observations, formal notices and enforcement measures, and identifying grounds for challenge relating to jurisdiction, limitation periods, due process, reasoning requirements and audit methodologies; 
• challenges and representation: contesting the legal basis, calculation methods and justification of reassessments, bringing claims before the Amicable Appeals Commission and representing employers before the Judicial Court, the Court of Appeal and the French Supreme Court; 
• enhanced risks and financial exposure: assisting with matters involving concealed work, joint liability, penalties and surcharges, reimbursement claims, payments under reservation, payment arrangements and available statutory guarantees. 

Given the technical nature of social security contribution rules and the strict deadlines applicable to challenges, early and structured intervention is often essential to secure the procedure, limit financial exposure and preserve negotiation and defence opportunities. 

We provide tailored support from preventive compliance reviews through to litigation management, working closely with our clients’ teams. This integrated approach helps transform every stage of an audit or dispute into informed operational decision-making, from risk prioritisation and response preparation to procedural strategy and financial risk management.