DSN : Qu’Is this’is ?
The DSN or Déclaration Sociale Nominative represents for the companies of the private sector the only means to transmit periodic declarations to the organizations of social protection since January 1, 2017. The essential on this subject.
The Nominative Social Declaration: c’What is the ?
The DSN was introduced by the Warsmann law passed on February 29, 2012 with a view to simplifying administration. This is an exceptional eventThe single, dematerialized declaration has replaced most social declarations. In detail, it has already replaced some forty formalities relating to payroll data.
The DSN also makes it possible to report exceptional events affecting employees on an ad hoc basis. Employers can use it to declare :
- An end of employment contract;
- Work stoppage ;
- A sick leave.
On the other hand, anything that has to do with the contractual termination and the payment of the activity bonus is not concerned by the DSN. It has been gradually deployed since 2017. In addition, it has been generalized since the beginning of 2019.
Who is concerned by the DSN ?
The DSN affects all companies in the private sector subject to the general scheme. It also applies to structures that fall under the agricultural social security system of social security (MSA). However, some employers are not concerned, namely:
- Individual employers;
- Employers in the public service;
- Some companies located in geographical areas that are not covered by the DSN, such as Monaco, some overseas territories, etc., will have to fill in the DSN. ;
- Employers completing an NSD, but providing work to people not concerned by the single declaration;
- Establishments that have recently joined the DSN system and have not yet been registered for the DSN will have to use the site’having been unable to communicate data on complementary organizations.
For these employers, it is necessary to make the necessary correctionsTo continue to complete a unified annual social data declaration (DADS-U). Individual employers can use the Universal service employment cheque (CESU).
It should be noted that the DSN also excludes self-employed workers, including auto-entrepreneurs.
Is it mandatory to fill in a DSN ?
Completing a DSN is mandatory for all employers involved. In case of failure, they are exposed to a penalty established according to a percentage of the monthly ceiling of the Social Security.
In order to Completing a DSN, employers who must first have a compatible payroll software. They also have the possibility to outsource the payroll processing. Thereafter, it will be necessary to register for the DSN. For this, employers must use the Net-Entreprises site if their employees are affiliated to the general scheme.
If these fall under the agricultural regime instead, the registration must be done on the official website of the MSA.
The next step is to inform employees the entry into the scope of the DSN. Finally, employers will be able to file a test DSN. This will allow them to become aware of any anomalies.
Once these are corrected, they will be able to transmit the DSN in real time.
That’is the monthly DSN ?
The DSN is a monthly file. In concrete terms, it must be transmitted for each employee each month at the end of the payroll. This system allows the payroll manager to communicate to social organizations the employer data on which the payment of social contributions depends.
In other words, the DSN triggers the payment of monthly employer contributions.
For companies that count at least 50 employees and who allocate the payrolls during the working month, the DSN must be sent before the 5th of the months. The other establishments benefit from an additional delay of 10 days at the most. For these companies, the transmission of the DSN must thus be made by the 15th of the month.
Finally, it should be noted that if an employment contract is terminated (e.g. resignation or dismissal), the event must be reported within 5 days.
What are the advantages of DSN for companies? ?
DSN offers many advantages benefits to companies. First, it allows them to easily transmit information on an employee to various administrations such as Urssaf, Pôle emploi, Assurance Maladie or DGFiP. In addition, it considerably reduces the number of returns to be filed.
In addition, the DSN ensures the securing and the reliability of the payment of social security contributions. Indeed, it limits the risks of errors and litigation. Therefore, companies will avoid certain penalties.
Thanks to this system, the companies can also strengthen their competitiveness. The time needed for payroll management and declaration processing is reduced, allowing them to tackle tasks with higher added value.
Note that companies are not the only ones to benefit from the DSN. The transparency of social data promoted by this system also makes it possible to consolidate employees’ rights.
Why does the DSN simplify the’all their social declarations ?
Thanks to the DSN, the employers can transmit in one go, from a single point and in the same way dematerialized all of their social declarations. The system includes, among other things
- The contribution slip Urssaf ;
- The employer’s certificate for Pôle emploi in case of end of employment contract;
- The salary certificate for the payment of daily allowances in case of work accident, professional illness, maternity or paternity leave, etc. ;
- The unified declaration of social contributions (DUCS) Urssaf ;
- The DUCS for the pension funds ;
- The DUCS for the social security institutions provident fund ;
- The contribution slips of insurance companies and mutual insurance companies;
- Declarations of contributions to the agricultural system ;
- declarations of labor movements ;
- The monthly statement of mission (RMM) for temporary work.
What is the difference between the DSN and the social declaration for the self-employed ?
It is appropriate to distinguish the DSN from the social declaration of the self-employed (DSI). The second allows workers attached to the social security system for independent workers (RSI) to declare their income. These will serve as the basis for calculating :
- The compulsory contributions to finance social benefits such as health insurance, family allowances, old age pensions or provident funds.
- The generalized social contribution (CSG);
- The contribution to the reimbursement of the social debte (CRDS).
The ISD is mandatory for all self-employed entrepreneurs. The latter must declare their income even if it is zero or in deficit. Since 2019, tax filers must exclusively proceed online, via the Net-Entreprises website, for their ISD.