Receiving a reassessment doesn't mean you're wrong
A URSSAF reassessment is the result of an audit that found a discrepancy between your declarations and what URSSAF believes is owed. But inspectors make mistakes, and some reassessments are successfully challenged. The key: don't accept it without checking. You have 30 days after receiving the observations letter to submit your written objections — this deadline is your first line of defence.
The most common reassessments for auto-entrepreneurs
Common reassessments relate to: reclassification of your activity (URSSAF believes you're actually carrying out an activity requiring a different status), exceeding turnover thresholds with recalculated contributions, income declarations deemed incomplete or incorrect, or the application of an incorrect contribution rate for your type of activity.
How to write your objections
Your objections must be written, precise and argued. Challenge point by point the elements you believe are incorrect. Attach all available supporting documents: invoices, bank statements, contracts, proof of your actual activity. URSSAF has 60 days to respond to your objections.
After your objections: the next steps
If URSSAF upholds all or part of the reassessment despite your objections, it issues a formal demand. You can then refer the matter to the URSSAF Commission de Recours Amiable (CRA) within 2 months. If the CRA upholds the reassessment, you have a further 2 months to take the case to court (social affairs division). At each stage, an accountant or specialist lawyer can significantly improve your chances.
Negotiating to limit financial damage
If the reassessment is founded but you can't pay the full amount immediately, request an instalment plan as soon as you receive the formal demand. URSSAF generally prefers gradual payment to a forced recovery procedure. You can also request a waiver of late payment surcharges, especially if this is your first incident and you're regularising in good faith.