FSC, December 20, 2018, no 17-21.710
The French Supreme Court has recently confirmed that an employer is allowed to challenge in court the injunctions for the future in the Social security auditor’s letter of observations, following a Social security audit.
In that case, a Social security auditor had notified the Company of an adjustment relating to meal allowances paid to hostesses. He had also made injunctions for the future (without any immediate reassessment) in relation to, on the one hand, the lapse in pay implemented by the employer and, on the other hand, the monthly value of the minimum wage to be taken into account for the calculation of Social security contributions reduction.
The question at stake was whether articles L. 142-1 and L. 243-7 of the Social Security Code, which allow the contributor to challenge in court the injunctions expressed in mandatory terms, were applicable to injunctions made with no immediate effect.
The answer is now clear: as soon as injunctions for the future are expressed in imperative terms in the letter of observations and confirmed by the amicable board of appeal (“Commission de recours amiable”), they may be challenged in court.