SME against the URSSAG limited to a maximum of three months
lun., 16 mars 2015 17:39:00 +0100
TPE: an URSSAF audit (French body managing social security payments and funds) is now limited to a maximum of three months
Article 24 of Law N° 2014-1554 of 22 December 2014 for social security financing for 2015, completed by Article L. 243-13, Section 4, Chapter III, Book II of the Social Security Code.
This Article anticipates that audits aimed at companies with less than 10 employees or independent contractors cannot "extend for more than a three month period, composed of the period between the actual commencement of the control and the letter of observations". This is true for audits undertaken since 1st January 2015.
The commencement of an audit corresponds either to the date of the first visit of the inspector in the event of on-site inspection, or to the date of the commencement of checks appearing in the opinion in the event of document control.
This three month period may be extended once upon the express request of the audited employer or of the collection body. Certain exceptional circumstances may, in effect, require a greater extension. The total duration may never exceed six months.
Limitation of the duration of the audit is not applicable if, during the audit period the following cases are established:
- a situation of concealed work;
- a situation of obstruction of the audit;
- a situation of abuse of process;
- a report of insufficient accounting or of unusable documentation.