URSSAF control: how to prepare

Updated March 2026 - A URSSAF check is not necessarily a sign of fraud or a serious anomaly. This is a normal process for verifying compliance with the rules for collecting social security contributions. On the other hand, it is always a sensitive moment, because it very quickly reveals weaknesses in payroll, professional expenses, benefits in kind, contracts or HR documentation.

The control concerns the application of the rules relating to contributions and social security contributions. In practice, frequent topics are:

• ▸pay slips;
• ▸bonuses and benefits;
• ▸professional expenses;
• ▸exemptions;
• ▸treatment of managers;
• ▸DSN compliance.

To place the subject in your organization, also consult our articles on HR and payroll obligations of the employer, on social, payroll and remuneration and on payroll outsourcing.

The inspection is in principle preceded by an inspection notice. The contradictory phase then requires responding to requests, transmitting useful documents and being able to justify the treatments chosen.

Article R243-59 regulates in particular:

• ▸the prior notice;
• ▸the scope of control;
• ▸request for documents;
• ▸the observations notified at the end of the inspection.

Article R243-59-1 also deals with control over dematerialized data.

Hayot Expertise advice: the best reflex is not to wait for the inspection to “put the file away”. Evidence must be organized as it arises: expense reports, agreements, proof of benefits and payroll documentation.

• ▸payroll books and journals;
• ▸DSN and supporting documents;
• ▸employment contracts and amendments;
• ▸documents on benefits in kind;
• ▸expense reports and internal policies;
• ▸agreements on managers or agents.

• ▸think that the DSN is sufficient to demonstrate conformity;
• ▸not being able to justify a benefit or reimbursement;
• ▸neglect the documentation of professional expenses;
• ▸respond too late or incompletely;
• ▸treat control as a simple administrative subject while it involves the social qualification of flows.

We can audit your risk areas, centralize the documents and prepare your responses before or during the inspection.

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In 2026, a well-prepared URSSAF inspection is managed much better than a completed inspection. The key remains the same: quality of bulletins, consistency of flows and solid evidence file.

📞 Have you received a URSSAF inspection notice or want to audit your risks upstream? Our firm can prepare the file and secure your answers. Make an appointment with an expert

(Official sources: articles L243-7, R243-59 and R243-59-1 of the Social Security Code, Urssaf official website)