15 Social security law

ARST Avocats acts as a lawyer specializing in social security law, primarily assisting companies and employers in their dealings with URSSAF and other social organizations.

The firm assists its clients with advice during URSSAF audits and, above all, in the procedures for contesting adjustments and social security contributions : assistance during the audit, analysis and contestation of the letter of observations, response to the URSSAF, contesting a formal notice and appeals before the competent bodies and courts.

Our social security law practice is closely linked to our employment law, in order to comprehensively understand the social issues faced by the company.

Lawyer specializing in social security law for businesses

Companies are subject to numerous obligations relating to the calculation, declaration and payment of social security contributions.

ARST Avocats assists employers in analyzing these obligations and in their relations with the bodies responsible for collection.

Our intervention may include, in particular:

• analysis of liability for social security contributions;
• analysis of the basis for contributions and levies;
• the examination of the social treatment of certain remunerations or benefits;
• the analysis of the company's practices with regard to social regulations;
• identifying risks that may lead to corrective action;
• the analysis of requests made by social organizations;
• securing certain practices before or after an inspection.

This consulting activity makes it possible to anticipate risks but also to prepare the company's defense when a difficulty arises with the URSSAF or another social body.

URSSAF audit: assistance for the company

The URSSAF audit is an important event for the company. The findings made during the audit can lead to adjustments or corrections involving significant amounts.

ARST Avocats assists companies before, during and after a URSSAF audit.

Our intervention may include, in particular:

• analyze the inspection notice;
• prepare the company for audit;
• identify the main topics likely to be examined;
• to support the company in its exchanges with the inspector in charge of the control;
• analyze requests for documents and information;
• examine the findings and positions adopted during the audit;
• prepare the company's legal observations and arguments;
• analyze the financial consequences of the proposed recovery plans.

This intervention allows difficulties to be addressed from the control phase onwards, without waiting for them to turn into URSSAF disputes.

The URSSAF itself outlines the different stages of the audit, as well as the rights and guarantees available to the contributor. Official information from the URSSAF on the audit

URSSAF letter of observations: analysis and appeal

Following the audit, the organization's observations may lead to the notification of a letter of observations from URSSAF.

This step is crucial. The company must carefully examine each of the proposed corrective measures and determine which ones can be legally or factually challenged.

ARST Avocats assists its clients in:

• analysis of the letter of observations;
• the verification of the legal basis for the proposed adjustments;
• the analysis of the factual elements retained by the inspector;
• the assessment of the financial consequences;
• identifying the arguments that allow for challenging all or part of the adjustment;
• the preparation and drafting of the response to the URSSAF letter of observations ;
• monitoring exchanges with the debt collection agency.

The objective is to present the company's arguments as early as possible in the procedure and, when the conditions are met, to obtain the abandonment or reduction of the contested adjustment measures.

URSSAF adjustment and dispute over social security contributions

ARST Avocats also intervenes when a company intends to contest a URSSAF adjustment or more generally a decision of a social body relating to the contributions and levies claimed from it.

The firm analyzes the basis for the recovery, the procedure followed by the organization and the elements allowing to contest the principle or the amount.

Disputes may include, in particular:

• the basis for social security contributions;
• the taxation of certain sums;
• exemptions or reductions in contributions;
• the benefits granted to employees;
• certain professional expenses;
• remuneration and benefits in kind;
• surcharges and penalties;
• the calculation of the amounts claimed;
• compliance with the rules applicable to the control and recovery procedure.

Our intervention can therefore focus both on the merits of the URSSAF adjustment and on the regularity of the procedure that led to it.

Formal notice to URSSAF and collection of contributions

Receiving a formal notice from URSSAF is a particularly important step in the recovery procedure.

It requires a rapid analysis of the sums claimed, their origin and any possible disputes that may be raised.

ARST Avocats assists companies facing a formal notice in order to:

• to analyze the nature of the contributions and dues claimed;
• to verify the periods and amounts concerned;
• to examine the surcharges and penalties applied;
• to identify objections already raised during the audit;
• to determine what legal actions should be taken;
• to respect the time limits applicable to the dispute.

This vigilance is essential because social security litigation is subject to procedures and deadlines that must be identified upon receipt of the documents addressed to the company.

URSSAF Appeals and Disputes Commission

When a decision of a social security body is contested, the dispute may require prior referral to the Commission for Amicable Appeals (CRA) under the conditions provided for by law.

ARST Avocats assists companies in preparing and monitoring these legal actions.

Our intervention includes, in particular:

• analysis of the contested decision;
• determining the appeal strategy;
• drafting the objection;
• the preparation of the file;
• the presentation of legal and factual arguments;
• monitoring the procedure before the Amicable Appeals Commission;
• Analysis of the decision rendered and the legal proceedings to be taken. Official information from Service-Public on appeals against a decision of a social security organization.

URSSAF disputes and social security disputes

When amicable dispute resolution fails, ARST Avocats represents companies in URSSAF litigation and, more generally, in social security litigation.

We intervene in disputes relating in particular to:

• to adjustments resulting from a URSSAF audit;
• to social security contributions;
• to the formal notices;
• to surcharges and penalties;
• to the decisions of social bodies;
• to the recovery of the sums claimed;
• to disputes that have been the subject of a prior appeal.

The firm then supports the company from the initial analysis of the case to its representation before the social division of the judicial court, when a legal procedure is necessary.

Our broader experience in business litigation also allows us to approach these cases according to a structured litigation logic: risk analysis, identification of means, constitution of evidence and definition of procedural strategy.

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Workplace accidents and occupational diseases

Our work in social security law can also concern the consequences, for the employer, of a work accident or occupational disease.

We can assist the company in analyzing and challenging decisions made by social bodies, as well as in any resulting litigation.

Depending on the situation, our intervention may include:

• recognition of the occupational nature of an accident or illness;
• challenging a decision regarding care;
• the consequences of the work accident or occupational disease for the company;
• disputes relating to the employer's inexcusable fault.

This activity is conducted in coordination with practice employment law, when the case also has consequences for the relationship between the company and the employee.

Social security law and comprehensive support for the employer

Social security issues are closely linked to the social management of the company.

A remuneration practice can have simultaneous consequences under labor law and social security contributions. A workplace accident can raise issues related to both the employment relationship and social security disputes. A URSSAF audit can lead a company to permanently revise some of its practices.

Our approach therefore consists of combining our skills in social security law, labor law and litigation in order to support the company from the identification of the risk to the resolution of the dispute.

As alawyer specializing in social security law, ARST Avocats assists companies and employers in their dealings with social organizations, particularly during URSSAF audits, adjustments, contribution disputes and URSSAF litigation.