Decree no. 2023-262 of April 12, 2023 modifies the control procedure followed by Urssaf agents. The new rules provide greater guarantees for contributors, i.e. companies and self-employed workers.
Advance notice of inspection extended to 30 days
An Urssaf inspection can occur at any time in an employer's life. As a manager, you can also initiate an inspection by exercising your right to an inspection on request.
Before taking any action, the collection agency is required to send the company concerned a notice of inspection by any means that can be used to prove the date of receipt. Since April 14, 2023, this document must be sent at least 30 days before the start of the inspection, as opposed to 15 days previously. Once the inspection notice has been received, it is no longer possible to question the collection agency under the social rescript procedure.
Urssaf audits are designed to verify the correct application of social security and unemployment insurance legislation. It also enables the organization to verify the accuracy of declarations. To avoid unpleasant surprises, companies are well advised to keep their accounts under control, and may wish to call on the services of a chartered accountant.
When the procedure concerns a company with fewer than 20 employees or self-employed workers, it may not in principle exceed 3 months. This period begins on the date of the agent's first intervention, or on the date of commencement of inspection operations in the case of a documentary inspection.
Modified rules for the dematerialized control procedure
The decree of April 12, 2023 modifies the rules for investigations on dematerialized media in order to limit the intervention of the control agent on the contributor's computer equipment.
From now on, when the documents and data required for a control are dematerialized, the agent must inform the contributor that investigations will be carried out using automated processing implemented on the contributor's computer equipment. This obligation does not apply in cases of suspected concealed work.
In this case, the company must send the inspection officer digital copies of the necessary documents, data and processing in the form of files.
Introduction of an interview presenting the results of the audit
The decree introduces a proposal for an interview during which the inspection officer can present the results of the verification and the resulting consequences (observation, adjustment, etc.).
In addition, if the audit results in an overpayment for Urssaf, this must be returned to the contributor within one month (previously 4 months) of notification.
It should be noted that some of the rules set out in the decree of April 12, 2023 have already been implemented by Urssaf, as they are included in the Charte du cotisant contrôlé.