Social Security Law

The Employment and Social Security Law practice at ADER JOLIBOIS, headed by Jocelyne Clerc, Partner, advises and represents companies and senior executives on matters relating to French social security law.

Our expertise covers social security contributions, occupational accidents and diseases, supplementary social protection schemes, occupational health and safety, and disputes with social security authorities.

Social Security Contributions and URSSAF Audits

ADER JOLIBOIS advises and represents companies on their obligations relating to French social security contributions and compliance with applicable regulations.

Our assistance includes:

• Determining social security contribution bases and applicable exemptions.
• Advising on social security compliance and related obligations.
• Assistance during URSSAF audits and inspections.
• Challenging reassessments and recovery proceedings initiated by social security authorities.
• Representation in disputes with URSSAF and other relevant social security bodies.

Occupational Accidents, Diseases and Social Security Benefits

ADER JOLIBOIS advises and represents companies and individuals in matters relating to occupational accidents, occupational diseases and social security benefits.

Our expertise covers:

• Recognition of occupational accidents and diseases.
• Disputes concerning decisions issued by French health insurance funds (CPAM).
• Assessment of permanent incapacity following occupational accidents or diseases and related compensation.
• Disputes concerning sick leave and daily sickness benefits.
• Legal proceedings relating to occupational risks and social security entitlements.

Supplementary Social Protection and Occupational Health and Safety

ADER JOLIBOIS advises companies and senior executives on supplementary social protection schemes and occupational health and safety obligations under French law.

Our expertise covers:

• Implementation and management of supplementary health insurance, employee benefits and pension schemes.
• Disputes relating to supplementary social protection and pension arrangements.
• Employers’ obligations concerning occupational health, safety and risk prevention.
• Occupational risk assessments and prevention of psychosocial risks.
• Employer liability, including cases of faute inexcusable (inexcusable fault under French social security law).

Legal Advice and Social Security Litigation

ADER JOLIBOIS provides legal advice and representation in disputes involving French social security law.

Our assistance includes:

• Assessing legal risks and developing strategies to prevent disputes.
• Challenging decisions issued by social security authorities.
• Assistance with preliminary appeals before the relevant social security review bodies, where required.
• Representation before competent French courts, particularly the social division of the Tribunal judiciaire.
• Negotiating and resolving disputes relating to social security contributions, benefits and occupational risks.

Why Choose ADER JOLIBOIS for Social Security Law?

Legal Advice and Litigation Expertise

Led by Jocelyne Clerc, Partner, the Employment and Social Security Law practice at ADER JOLIBOIS advises and represents companies and senior executives in preventing and resolving disputes involving French social security law.

A Practical and Preventive Approach

Our experience enables us to anticipate legal risks, assist clients with complex regulatory obligations and provide practical solutions tailored to their specific circumstances.

A Multidisciplinary Approach

Our Social Security Law practice works closely with the firm’s other departments, particularly Corporate Law, Commercial Law and Tax Law, to provide coordinated legal advice on complex matters.

Frequently Asked Questions – French Social Security Law

What happens during a URSSAF audit in France?

During a URSSAF audit, the French social security collection authority examines whether an employer has correctly calculated and paid social security contributions.

The audit may result in observations, proposed adjustments or reassessments. Employers have procedural rights, including the opportunity to respond to the auditor’s findings and, where appropriate, challenge the resulting decisions.

How can a company challenge a URSSAF reassessment?

A company may challenge a URSSAF reassessment by submitting observations during the audit procedure and, subsequently, by lodging an appeal before the competent Commission de recours amiable (CRA).

If the dispute remains unresolved, the company may bring proceedings before the competent French court, subject to the applicable procedural requirements and deadlines.

Can an employer challenge the recognition of an occupational accident or disease?

Yes. An employer may challenge a decision by the French health insurance fund (CPAM) recognising an occupational accident or occupational disease.

Depending on the nature of the dispute, the challenge may concern the circumstances of the accident, the occupational nature of the disease or the applicable recognition procedure.

Specific appeal procedures and deadlines apply.

What is an employer’s faute inexcusable under French social security law?

Under French law, an employer may be found to have committed a faute inexcusable when the employer knew or should have known of a danger to an employee and failed to take the necessary measures to protect them.

Recognition of faute inexcusable following an occupational accident or disease may result in increased compensation for the employee and additional financial consequences for the employer.