Urssaf inspection: a 3-month limit for companies with fewer than 20 employees

On trial since August 2018, limiting the duration of Urssaf inspections to 3 months for companies with fewer than 20 employees is now permanent, as of January 1, 2023. This reduction has been incorporated into the Social Security Code.

A permanent restriction after several years of experimentation

For several years, the law of August 10, 2018 for a State at the service of a society of trust, known as the ESSOC law, had introduced an experiment limiting the duration of Urssaf inspections to 3 months for companies with fewer than 20 employees. This measure, which came into force on August 12, 2018, was modeled on the limitation applied before that only to companies with fewer than 10 employees.

On January 1, 2023, this measure was made permanent, and is now enshrined in the Social Security Code. In the case of an on-site inspection, the inspection start date corresponds to the date of the inspector's first visit, or to the date of the start of verifications indicated on the notice in the case of an inspection based on documents.

However, there are exceptions. The duration of the Urssaf inspection may be extended if the person being inspected :

  • Obstacles to control ;
  • Abuse of rights ;
  • Undeclared work ;
  • Postpone the inspector's visit.

In the event of insufficient accounting records, or documentation that cannot be used, or that is sent more than 15 days after receipt of the inspector's request, the Urssaf inspection may also last longer than 3 months.

The initial 3-month period may be extended once, at the request of either Urssaf or the inspected person.

How does an Urssaf inspection work?

Urssaf checks are designed to ensure that companies comply with regulations concerning social security declarations and contributions. The company may be inspected at random, or following an inspection by another authority, such as the tax authorities.

Inspections can take place on the company's premises, or on the premises of the Urssaf. Numerous elements are likely to be checked, starting with social security contributions, unemployment insurance contributions, and the payment of all charges listed in the Social Security Code.


Urssaf auditors may ask to verify severance pay, hiring declarations, compliance with conditions for exemption from certain contributions, professional expenses and benefits in kind.

The Urssaf inspector must not only be able to obtain the requested documents, but is also entitled to interview the company's employees. At the end of the procedure, an interview with the company director enables the inspector to deliver the conclusions of the inspection.