Actualités comptables
Contrôle Urssaf : des précisions pour les petites entreprises

Contrôle Urssaf : des précisions pour les petites entreprises

Publiée le vendredi 12 mai 2023 à 00h00 dans Actu Sociale

Des améliorations et des précisions viennent d’être apportées concernant les dispositions relatives aux contrôles réalisés dans les entreprises de moins de 20 salariés par les organismes chargés du recouvrement des cotisations et contributions sociales… Revue de détails.

Entreprises de moins de 20 salariés : quid de la date de début et de fin de contrôle

Pour rappel, par principe, les contrôles Urssaf visant les entreprises de moins de 20 salariés ou les travailleurs indépendants ne peuvent s’étendre sur une période supérieure à 3 mois, comprise entre le début effectif du contrôle et la lettre d’observations.

Désormais, des précisions sont apportées sur ce qu’il faut entendre par « le début effectif du contrôle », qui renvoie, selon les cas :

  • soit à la date de la première visite de l’agent chargé du contrôle ;
  • soit, dans le cadre d’un contrôle sur pièces pour les employeurs de moins de 11 salariés, à la date de début des opérations de contrôle, mentionnée dans l’avis de contrôle adressé à la personne contrôlée.

De plus, s’agissant de la date de fin du contrôle, il est précisé que la période de 3 mois prend fin à la date d’envoi de la lettre d’observations.

Ces dispositions sont applicables depuis le 14 avril 2023 et concernent également les contrôles effectués par les agents de la MSA pour le secteur agricole.

Contrôle Urssaf : des précisions pour les petites entreprises - © Copyright WebLex

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  • Sotorec
    267 bd. du Docteur Charles Barnier
    83000 Toulon
  • 04 94 09 17 02
  • +33494895133

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  • Mémoire utilisée par PHP : 2,94 Mo
  • Pic mémoire allouée par PHP : 4,10 Mo
  • Temps d'execution du script : 0.394 s
  • Lang :
  • Path : actualite-controle-urssaf-des-precisions-pour-les-petites-entreprises
  • Route : newsItem
  • $okt->page->module : news
  • $okt->page->action : item
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#0 mapRecordset->getEmbedAddress( called at [/oktModules/map/inc/class.map.recordset.php:96]


#1 mapRecordset->getScriptSimple( called at [/oktModules/map/inc/class.map.recordset.php:79]


#2 mapRecordset->getScript( called at [/oktThemes/default/templates/map/insert/r-horizontal/template.php:31]


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#6 oktTemplating->render( called at [/oktInc/vendor/sfTemplating/sfTemplateRenderer.php:45]


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#12 sfTemplateEngine->render( called at [/oktInc/classes/core/class.oktTemplating.php:60]


#13 oktTemplating->render( called at [/oktModules/news/inc/class.news.controller.php:459]


#14 newsController->newsItem( called at [/oktInc/classes/router/class.oktRouter.php:317]


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#14 newsController->newsItem( called at [/oktInc/classes/router/class.oktRouter.php:317]


#15 oktRouter->callRouteHanlder( called at [/oktopus.php:58]