URSSAF control and accounting: better understanding
Considered rightly or wrongly as the obsession of many entrepreneurs, the control of the URSSAF is an administrative tool that allows you to check if a company pays its Social Security contributions correctly. Should we be afraid of the control of the URSSAF?
As a company, all you have to do is keep regular accounts and pay your dues faithfully to avoid the panic that this regulatory instrument may cause.
What is URSSAF control?
This term takes its name from: Union of Recovery of the Social Security and Family Aids. Administered by the state, this union’s mission is to collect Social Security contributions from companies to operate Social Security.
This allows you to check the payment on the correct date of Social Security contributions with your company. In case of non-payment, it regularizes and rectifies the errors in the payment of the due contributions.
However, it is important not to confuse fiscal control with URSSAF control. The first is to check taxes and duties and the second is to check social security contributions.
What contributions does the control of the URSAFF refer to?
The control of the URSSAF takes into account the contributions and social contributions paid by the URSSAF on behalf of the last three years.
So, for example, if your business is to be audited in October 2020, the audit will refer to the contributions payable for the years 2017, 2018, and 2019.
Who can be subject to URSSAF control?
It is intended for all companies, legal entities or individuals declared to the Administration and with the obligation to pay Social Security contributions.
It can be an employer (individual company or legal entity), a worker, a self-employed person or a health professional.
Being reviewed does not automatically mean that you are at fault or that the administration suspects you. In fact, this control represents a necessary step in the life of a company, especially when its turnover increases.
However, some elements may favor the possibility of undergoing this type of control.
- The URSSAF detects inconsistencies in your social statements and proposes to make a check to see what it is;
- One of the companies to which it has provided a service or sold a product is subject to a URSSAF inspection. In this case, your company may also be subject to verification for cross-checking data;
- You have suffered a tax adjustment. In this case, a check is required to regularize your Social Security contributions.
In addition, it is possible to submit an application yourself in order to be verified by the URSSAF. This situation saves you additional penalties.
What are the steps to follow before a URSSA F check?
Before, a control opinion is issued with a letter of recommendation. Therefore, the leader or CEO of the company has the time to notify his team.
However, it turns out that the delay between this letter and the actual visit of the URSSAF is not enough for the company to order its numbers correctly. So there are enough reasons to prepare in advance. The URSSAF mentions in its notification:
- The date of the control;
- The list of documents and materials submitted to the controller;
- Approximate time of inspection.
However, if the date mentioned in the notice is not appropriate, you can request a deferral of the check and request an appropriate date based on your vacation.
In order to properly prepare for this audit, it is important to update your accounting documents using credible accounting software.
This has the advantage of giving you an idea of possible irregularities. It is recommended to carry out the accounting of your business long after receiving the notice so as not to suffer any adjustments. A URSSAF check is mainly to check if your company is up to date with the administration in the payment of its Social Security contributions.