Contributions and social contributions

Reduction of URSSAF control time for companies with less than 20 employees

Publié le null - Directorate for Legal and Administrative Information (Prime Minister)

The 2023 Social Security Financing Law perpetuates the experiment to reduce the length of URSSAF checks to 3 months for companies with less than 20 employees. This development has applied since the 1er January 2023.

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Image 1Crédits: Urssaf

Since 1er january 2023, the experiment limiting the duration of the URSSAF check to 3 months for companies with less than 20 employees is made permanent and integrated into the Social Security Code.

The experiment introduced by the ESSOC Act of 10 August 2018 had extended the limited duration of the URSSAF control to companies with less than 20 employees. It was implemented on August 12, 2018. Until now, only companies with fewer than 10 employees have been affected by this limitation of the URSSAF control period to 3 months.

There are, however, exceptions. This limitation shall not apply where the controlled person is in one of the following situations:

  • concealed work;
  • obstacle to be checked;
  • abuse of rights;
  • insufficient accounting records or documentation, either inoperable or transmitted more than 15 days after receipt of the request by the control officer (the documentation provisions have been added by law);
  • postponement of a visit by the inspecting officer at the request of the inspected person (new situation laid down by law).

Please note

The period of 3 months may be extended once at the express request of the audited person or the collection agency.