Receiving a URSSAF reassessment notice is one of the most stressful situations for an auto-entrepreneur. But a reassessment is not a final ruling: you have specific rights and deadlines to contest it. Here is how to proceed in 2026.
Understanding the reassessment notice
A URSSAF reassessment follows an audit (document review or on-site inspection) that detected anomalies in your declarations or contributions. The notice is sent by registered post and states: the reassessed amount, the period concerned, the nature of the irregularities found, and any penalties. You have 30 days to contest.
The most effective contestation grounds
Arguments most frequently accepted by the Commission de Recours Amiable (CRA) include: calculation base error, URSSAF's failure to follow the contradictory procedure (art. R.243-59 CSS), prescription of certain debts (art. L.244-1 CSS — generally 3-year limit), incorrect contribution rate applied, or procedural irregularities during the audit.
How to draft your contestation letter
Your contestation letter must be sent by LRAR to the relevant URSSAF within 30 days of receiving the notice. It must contain: your details and SIRET number, the reassessment reference, a point-by-point contestation of each item, applicable legal articles (L.243-7, R.243-59, L.244-1 CSS), and a formal request for cancellation or revision. FrenchDesk generates this letter in 30 seconds.
The Commission de Recours Amiable (CRA)
If URSSAF rejects your initial contestation, you can appeal to the CRA within 1 month. The CRA is an internal URSSAF body that reviews the file. If the CRA also rejects, you can take the case to the Tribunal judiciaire (social division) within 2 months.