What are the limitation periods for social security contributions?
Verified 04 November 2025 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
THEUrssaf: titleContent may check the application of the rules on social contributions (sickness contributions, contributions Final: titleContent for example), and the accuracy of the amounts reported.
The prescription (or the time limit for resumption) is 3 years.
This means that the administration has a period of 3 years during which it can check employers' social declarations and income tax returns of self-employed.
Please note
The control concerns companies, who are liable to pay contributions as employers (natural person or moral). It also relates to self-employed, for their personal contributions.
It deals with non-prescribed contributions and is intended to obtain payment of unpaid contributions.
The check begins with a check notice (at least 30 days before).
At the end of the inspection, a letter of comments is given to the contributor.
This document may:
- Observe correct application of legislation
- Make remarks that do not result in regularization
- Propose a regularization of contributions.
The adversarial period (period of the procedure which allows a dialog between the administration and the audited company) begins as soon as the letter of observations is received. It lasts at least 30 days. During this period, the limitation period shall be suspended. None formal notice may not take place before the end of that period. Once sent, the formal notice interrupts the limitation period.
The following table sets out the different limitation periods depending on the nature of the sums due.
In general, the control carried out in respect of a contributor can only relate to the 3 calendar years which precedes the control.
Nature of amounts due | Limitation periods | Starting point of the deadline |
|---|---|---|
Employer contributions | 3 years | End of the year they should have been paid Example: An audit carried out in 2025 may cover the years 2024, 2023 and 2022 |
Contributions of self-employed persons | 3 years | 30 June of the year following the year in respect of which they are due Example: An inspection carried out after 30 June 2025 may only cover the years 2024, 2023 and 2022 |
In the event of fraud or hidden work : 5 years | End of the year in which the facts were established | |
Late mark-ups | 3 years | End of the year of payment of the contributions giving rise to these increases |
Penalties for late filing or failure to file returns of assessments and contributions | 3 years | End of the year in which these returns are filed (or end of the year in which the warning or demand to pay the contributions is notified) |
With regard to the recovery, the limitation period for the civil action for recovery of contributions or late payment increases shall be 3 years from the expiry of the period prescribed by the warning or the formal notice.
The limitation period for the action for enforcement of the constraint following the formal notice is as follows:
- 3 years from the date of notification of the constraint, if the contributor has not challenged the constraint and has not settled his debt
- 10 years from judgment enforceable definitive whether the constraint has been challenged.
FYI
The request for repayment of unduly paid contributions (i.e. wrongly paid by the employer or the self-employed) must intervene within the 3 years from the date on which the contributions were paid.
Example: a contributor must request a refund of contributions and contributions unduly paid in February 2023 before February 2026.
Prescriptions and penalties for late payment of social contributions
Litigation and penalties
Application for reimbursement of unduly paid social security contributions
Modalities of the control of social declarations
Limitation period of the contested constraint
Urssaf Caisse nationale (ex-Acoss)