Social charges combine the challenges of complianceof URSSAF risk and of employer cost management. A discrepancy may be due to an imprecise internal rule, a missing receipt or payroll settings, for example.
This guide gives you practical instructions for framing a audit, understand what is actually checked, prepare documents, and obtain usable deliverables (prioritization, costing, action plan, securing).
What is the practical purpose of a social security audit?
The audit should not be seen as a punitive control, but as a management tool. It meets three fundamental objectives:
-
Detect and qualify anomalies : identify over-contributions (financial losses) and non-compliances (legal risks),
-
Measuring impact : put a precise figure on the financial stakes involved and assess the effort required to correct the situation,
-
Long-term security : implement robust procedures and ensure that supporting documents are ready in the event of an audit.
To remember: An audit is neither a charge against your teams, nor an URSSAF inspection. It's a control tool that enables you to regain control of your social data.
When to launch an audit of social charges? 6 warning signals from the HR/payroll side
Certain operational indicators suggest that you need to review your practices. Here are the signals that should alert you:
- Increasing complexity : an increase in case-by-case processing and manual exceptions,
- Loss of history : poorly documented parameter changes or key departures in the payroll team,
- Financial inconsistencies : recurring discrepancies between payroll and accounting, or frequent adjustments,
- Lack of formalization : unclear internal rules on bonuses, expenses or benefits in kind,
- Need for security: to prepare calmly for an URSSAF audit or to secure an «employer cost» budget,
- HR developments : introduction of teleworking, change in mobility policy or vehicle fleet.
Scope: what is usually checked during a social security audit
Through more than 150 controls, the aim is to cover the areas where discrepancies are most often concentrated: plate, devices, evidence, consistent practices.
Contribution bases: what is (and isn't) included in the calculation
The expert checks that each element of remuneration (bonuses, variables, severance pay) is subject to the correct rules. The challenge is to ensure consistency between internal rules and actual payroll processing.
Exemptions/reductions/specific rules
This pillar covers reductions in contributions (ex-Fillon) and other specific schemes. Here we check eligibility conditions and the presence of associated proofs to avoid any adjustments to these often high amounts.
Business expenses: policy, receipts, security
The audit examines reimbursement ceilings, meal and travel receipts, and new teleworking arrangements.
Benefits in kind: valuation and consistency
Whether we're talking about vehicles, housing or digital tools, the audit verifies that the valuation method (flat-rate or actual) is correct, and that actual usage is properly traced.
Special situations (depending on context)
The audit also focuses on specific populations or working methods outside the standard framework (expatriates, corporate officers, trainees, therapeutic part-timers). For these cases, the expert proceeds to :
-
A check of the conditions of application specific to each status,
-
An examination of the related documentation.
Method: the 7 steps of a social charges audit
To be effective, an audit follows a rigorous process, from technical immersion to operational support.
-
Launch : scope, period and timetable,
-
Interviews : exchanges with teams to understand «real» practices beyond the software,
-
Collection : recovery of all social and legal data,
-
To analyse : in-depth testing of tax bases, rates and exemptions,
-
Cartography : classification of findings by level of impact, risk and effort,
-
Implementation : co-construction of the action plan (who does what and when),
-
Follow-up: to anchor best practices.
Documents to be prepared: HR/Payroll checklist
The quality of the audit depends on the completeness of the file. Please have the following items ready:
-
Payroll slips and Summary Statements of Charges (ERC),
-
URSSAF declarations and last letter of observation,
-
Staff list and accident/illness rates,
-
Company agreements (bonuses, professional expenses, working hours).
Deliverables: what you need at the end
A useful audit must enable you to manage. Our deliverables meet this objective:
- Didactic presentation levers that can be activated,
- Mapping opportunities (prioritized),
- Encryption (impact / risk / effort) + prioritization matrix,
- Action plan (managers + milestones),
- Option : support implementation (depending on your organization).
ROI: how do you measure the benefits?
The success of an audit translates into quantifiable results: an immediate reduction in over-contributions, less time spent on corrective tasks, and much more reliable management of employer costs. Calling in expert consultants brings a neutral outside viewpoint and in-depth knowledge of the latest case law.
FAQ : Social security audit
What's the difference between a social security audit and a payroll audit?
The purpose of the social security audit is to verify that the company contributes correctly and that the devices applied are eligible and justified.
In particular, it covers :
- contribution bases (what is submitted or not),
- rates / schemes / exemptions (conditions of application + proof),
- business expenses (policy, ceilings, receipts),
- fringe benefits (assessment, traceability),
- robustness of the proof file in the event of an inspection.
The purpose of the audit is to secure the overall bulletin compliance and payroll rules.
Which documents speed up a social security audit the most?
Access to the payroll software provides 80% the information required for the audit.
Which topics are most often the focus of discrepancies?
The general reduction in social security contributions, the management of professional expenses and the application of the lump-sum social security charge are the three areas most at risk.
Which period to analyze: 12 / 24 / 36 months?
We recommend analyzing Last 36 months to cover the statutory limitation period and maximize the chances of regularization.
Taking action
A successful audit starts with a clear definition of your needs. Whether you want to secure a forthcoming audit or optimize your costs, in-depth analysis of your social data is the key to serene HR management. Make an appointment with our experts to discuss.
