La procédure mise en œuvre par l’Urssaf lorsqu’elle opère un contrôle à l’égard d’un cotisant (employeurs et travailleurs indépendants) a été remaniée en juillet dernier. Certaines mesures entreront en vigueur au 1er janvier 2017.
Sauf en cas de suspicion de travail dissimulé, l’Urssaf doit nécessairement adresser un avis de contrôle au cotisant, au moins 15 jours avant la date de la première visite de l’inspecteur. Cet avis doit notamment mentionner l’existence ainsi que les modalités de consultation et d’obtention de la « Charte du cotisant contrôlé » : cette charte deviendra opposable à l’Urssaf en janvier prochain.
Précision : ce document, mis à jour le 11 juillet 2016, est consultable sur le site Internet de l’Urssaf : www.urssaf.fr.
En outre, en cas de redressement, l’Urssaf qui souhaite recouvrer les sommes qui lui sont dues doit adresser une mise en demeure au cotisant l’invitant à payer.
Pour celles qui seront notifiées à partir du 1er janvier 2017, le cotisant disposera d’un délai de 2 mois pour en contester le bien-fondé devant la commission de recours amiable de l’organisme, au lieu d’un mois actuellement.
En complément : dès janvier 2017, l’Urssaf pourra effectuer un contrôle sur pièces à l’égard des employeurs comptant moins de 11 salariés (au lieu aujourd’hui de ceux de 9 salariés au plus).
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