Maître Ingrid KIS

Avocat au barreau de Paris

Compétences : Droit de la sécurité sociale et de la protection sociale

Barreau : Paris

Adresse : 50 AVENUE MARCEAU 75008 PARIS

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Publié le 29/01/2026

Une demande d'échéancier URSSAF ne vaut pas toujours reconnaissance de dette

Article juridique - Droit de la sécurité sociale et de la protection sociale

Par Me Ingrid KIS

Une demande d'échéancier URSSAF ne vaut pas toujours reconnaissance de dette

La prudence est de mise en sollicitant un échéancier car vous risquez dans certains cas une reconnaissance de dette. Celle-ci serait alors interruptive de la prescription.

Toutefois, les demandes de délais ne valent pas automatiquement reconnaissance de dette.

En effet, la jurisprudence a retenu à plusieurs reprises que la reconnaissance de dette est exclue en présence de réserves ou lorsqu’elle est équivoque. Tel est le cas par exemple lorsque :

la demande d’échéancier a été formulée après avoir engagé un contentieux visant à obtenir l’annulation d’un redressement (TJ Marseille, 20 novembre 2025, RG n° 24/01394)
la demande ne vise aucun montant ou période spécifique (TJ Lyon 2 juillet 2025, RG n° 22/01193 ; TJ Lille 9 septembre 2025, RG n° 23/01362 et TJ Paris 8 octobre 2025, RG n° 23/00786).

En définitive, tout dépend du contexte et de la formulation retenue.

Il est en pratique préférable de préciser que « la demande d’échéancier s’inscrit dans une démarche de bonne foi et d’apaisement mais ne vaut pas reconnaissance de dette. En effet, la société se réserve la possibilité de contester les sommes réclamées devant la Commission de recours amiable et/ou le Pôle social du Tribunal judiciaire » (selon le stade auquel vous vous situez) pour limiter les débats sur l'existence d'une reconnaissance de dette.

Indépendamment de ce point, notons que l'échéancier peut dans certains cas entraîner la perte de votre recours judiciaire.

Il est important de vérifier l'opportunité d'une demande d'échéancier et sécuriser votre position. Votre avocat peut vous accompagner dans cette démarche, ce qui est fortement conseillé en cas d'enjeu financier significatif.