The controlled contributor's charter is a reference document in the event of an URSSAF inspection. All URSSAF inspection notices must mention the existence of this charter, specify where the document can be consulted and inform the contributor that he or she can receive it on request.
This charter has recently been updated, and the updated version of the charter was approved by decree on January 30, 2024.whose important points are detailed by our specialist, Sylvain HERZOG.
Audited contributor's charter and extension to the rules applicable to the agricultural scheme
The charter, which was previously not applicable to contributors under the agricultural scheme, is now common to contribution audits carried out under both the general and agricultural schemes.
Controlled contributor's charter and integration of recent regulatory changes
In addition to formal updates, the audited contributor's charter incorporates the latest regulatory reforms as well as modifications made by the decree of April 12, 2023on the URSSAF inspection procedure.
Here are the most important changes:
Control types
The charter sets out the two types of inspection possible (on-site or documentary) and indicates that these two types of inspection In this way, we can "offer the same guarantees to the controlled person to assert his or her rights".
Duration of inspection (new paragraph)
The test starts on the date "of the actual start of inspection operations, i.e. the first visit or the start date of verification operations for document-based inspections". .
The charter does not specify a duration, but gives a minimum duration of 1 to 2 months.
These provisions put an end to the mechanism provided for in the ESSOC law (a State at the service of a society of trust) of 10/08/2018, which introduced on an experimental basis a global limitation on the duration of checks carried out by administrations in the Hauts-de- France and Auvergne-Rhône-Alpes regions for a period of 4 years from 1er December 2018 for companies with fewer than 250 employees.
Controllers
Control officers may be assisted by a trainee officer. or by any other person under their responsibility who attends the inspection as an observer".
Control officers are not only certified but also sworn.
The reference to the fact that approval allows agents to operate throughout France, and is valid for their entire career, no longer appears.
URSSAF investigations in electronic format
In the event of the need to implement automated processing on its professional equipment in order to carry out inspection operations, the inspecting officer informs the inspected contributor.
Use of information and documents obtained as part of a group audit
As part of the audit, the agents may use documents or information belonging to the same group as the person being audited, and these documents may be used for an adjustment.
In this case, the observation letter must comply with certain formal rules, such as specifying the nature and content of the documents, and allowing the contributor to request a copy of the elements used...
Increases specific to the case of adjustment
The starting date for calculating the increase in the adjustment due in the event of failure to comply with URSSAF observations issued during a previous inspection has changed: it is now either the date of the formal notice or the date of receipt of observations for the future of the previous inspection.
Hypothesis of late dispatch of formal notice
Unless a specific situation arises, in the event of a formal notice being sent more than 2 months after the end of the contradictory period, the rules relating to additional late payment surcharges for the period between the end of the contradictory period and the date on which the formal notice is sent do not apply.
Companies with fewer than 20 employees
The perpetuation of the 3-month limit on the duration of inspections for companies with fewer than 20 employees (c. séc. soc. art. L. 243-13I and R. 243-59-6-A).
