URSSAF: Definition and Explanation
URSSAF (Union de Recouvrement des Cotisations de Sécurité Sociale) is the public agency responsible for collecting social contributions in France. Calculation errors are frequent and can generate substantial overpayments recoverable over 3 years with moratory interest.
4 essential facts about URSSAF
Public agency
URSSAF is a public social security agency responsible for collection.
Frequent errors
Contribution calculation errors generate substantial overpayments.
3-year recovery
3-year limitation period to recover overpayments with interest.
Risk-free
The audit does not trigger any URSSAF inspection; it secures compliance.
Frequently asked questions about URSSAF
1What exactly is URSSAF?
URSSAF (Union de Recouvrement des Cotisations de Sécurité Sociale et d'Allocations Familiales) is the French agency responsible for collecting social contributions from companies and self-employed workers. Calculation errors can generate recoverable overpayments.
2What is an URSSAF audit?
An URSSAF audit is an in-depth analysis of social charges declarations to detect calculation errors. It identifies overpayments (excess contributions paid) and recovers them with moratory interest. The audit typically covers the last 3 years.
3What types of errors can be detected?
Detectable errors include: contribution calculation errors (incorrect AT/MP rates), misapplied exemptions (TEPA, JEI, CIR-CII), errors in the contribution base (overtime, bonuses), incorrect employee classification (management/non-management), and errors in equivalent-hours schemes.
4What is the limitation period for URSSAF overpayments?
The limitation period is 3 years for social contributions. You can recover overpayments over the previous 3 calendar years (N-1, N-2, N-3). URSSAF must repay the principal plus moratory interest at the legal rate.
5Is there a risk of inspection after the audit?
No, an URSSAF audit carried out by experts is completely independent of the administration and triggers no inspection. On the contrary, it secures your compliance by identifying and correcting errors before any potential inspection. The process is confidential.
Audit your URSSAF contributions
Our audit detects calculation errors and overpayments. Recover your contributions over 3 years with interest.