Maître Eric ROCHEBLAVE

Avocat au barreau de Montpellier

Avocat titulaire d'un certificat de spécialisation en Droit de la sécurité sociale et de la protection sociale et Droit du travail

Compétences : Droit du travail, Droit de la sécurité sociale et de la protection sociale, Procédure d'appel

Barreau : Montpellier

Adresse : 1025 av. Henri Becquerel 34000 MONTPELLIER

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Publié le 08/04/2026

85 236 euros contestés devant le tribunal judiciaire. L’URSSAF refuse quand même l’attestation de vigilance.

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

Par Me Eric ROCHEBLAVE

85 236 euros contestés devant le tribunal judiciaire.
L’URSSAF refuse quand même l’attestation de vigilance.

Ce refus n’avait pas de base légale.

L’article L. 243-15 du code de la sécurité sociale est précis : le cotisant qui conteste les sommes réclamées par recours contentieux conserve son droit à l’attestation de vigilance.

L’exception ne vaut que pour les recours faisant suite à une verbalisation pour travail dissimulé.

Le redressement portait sur l’embauche d’un étranger non autorisé à travailler.

Ce n’est pas du travail dissimulé.

L’URSSAF a refusé par deux fois. Sans comparaître à l’audience.

Le juge des référés (Tribunal judiciaire de Bobigny, 30 mars 2026, 25/02064) a ordonné la délivrance sous astreinte de 250 euros par jour de retard.

La société avait été paralysée pendant des mois pour un motif que la loi ne prévoit pas.

L’article L. 243-15 du CSS ouvre un droit à l’attestation de vigilance dès lors qu’un recours contentieux est engagé — sauf verbalisation pour travail dissimulé.

Si votre attestation de vigilance a été refusée alors que vous contestez un redressement, la situation mérite analyse.