Are you ready for a URSSAF audit?

Every entrepreneur in France knows how important it is to stay informed about laws and regulations regarding social security contributions. URSSAF (Union de Recouvrement des Cotisations de Sécurité Sociale et d'Allocations Familiales) plays a crucial role in this respect, as it is the organisation responsible for collecting companies' social security contributions. Sooner or later, your company may face a URSSAF audit. It is therefore essential to understand the risks of reassessment and how to avoid them.

1. Reimbursement of professional and meal expenses

One of the most common errors identified during a URSSAF audit is the reimbursement of professional expenses without supporting documents. According to regulations, employers may reimburse professional expenses, including meal costs, but specific conditions must be met. For instance, meal reimbursements must be related to business travel and must be demonstrated to URSSAF with precise documentation. If these conditions are not met, URSSAF may carry out a reassessment.
Tip: Ensure the professional nature of the expenses you reimburse to employees and keep accurate supporting documents.

2. Benefits in kind related to a company car

Providing a company car constitutes a benefit in kind if the employee uses it for personal purposes. This benefit must be correctly calculated and declared to URSSAF. During an audit, URSSAF may reassess the value of this benefit and recalculate the corresponding social contributions.
Tip: Make sure the value of the company vehicle is correctly estimated and declared, and remember to inform your payroll manager of any vehicle changes.

3. Fines paid by the employer

When an employer receives a fine for a traffic violation committed by an employee, there is a legal obligation to identify the driver in the case of infractions resulting in a points deduction. This procedure must be followed. Deducting the fine from the employee’s payslip is forbidden. If the employer pays the fine on behalf of the employee, it is considered a benefit in kind subject to social contributions.
Tip: Be cautious when handling fines to avoid the risk of a URSSAF reassessment.

4. Gifts to employees

Offering gifts to employees is common practice in many companies, but such gifts must meet certain criteria. URSSAF may consider these gifts as benefits in kind if they are not linked to specific events. Gifts must therefore be properly justified, and it must be clearly demonstrated that they are not a form of indirect compensation.
Tip: Comply with URSSAF limits and ensure you can prove the gifts do not replace regular salary.

5. Reimbursement of employees’ phone subscriptions

Many companies reimburse their employees’ personal phone subscriptions, particularly if they use their phones for professional purposes. However, this can raise concerns with URSSAF if the reimbursement does not comply with the applicable limits. In such cases, URSSAF may consider the reimbursement as a benefit and proceed with a reassessment.
Tip: Make sure to respect the limits and retain the invoices.

6. Telework allowances

With the growth of remote work, many companies now pay telework allowances to cover the costs incurred by employees working from home. Employers may pay a flat-rate allowance to employees to cover these expenses. However, URSSAF may reassess these payments if they exceed the maximum amounts it defines.
Tip: Make sure you can justify these payments and respect the limits set by URSSAF.

Conclusion: prepare for a URSSAF audit

A URSSAF audit can have serious consequences for your company, especially if you are not well-informed about the regulations or if your accounting is not in order. It is crucial to monitor the risks listed above. RFN can help ensure that your company remains compliant.