DSN : What is it’Is this a good idea?
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 main points on this subject.
The nominative social declaration: c’is what ?
The DSN was implemented by the Warsmann law voted on February 29, 2012 in order to simplify administration. This is a general schemeThe DSN is a single, dematerialized declaration that 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 exceptional events affecting employees on an ad hoc basis. Employers can use it to declare their employees:
- An end of employment contract ;
- A work stoppage ;
- A sick leave.
On the other hand, everything that has to do with the contractual termination and the payment of the activity bonus is not concerned by the DSN. The latter has been deployed progressively since 2017. Moreover, it is generalized since the beginning of 2019.
Who is concerned by the DSN ?
The DSN This process affects all companies in the private sector Companies subject to the general scheme. It also applies to structures that fall under the agricultural social security system (MSA). However, some employers are not concerned, namely :
- Individual employers;
- Public service employers;
- Some companies located in geographical areas not covered by the DSN, such as Monaco, some overseas territories, etc. ;
- Employers who fill out an NSD, but who provide work to people who are not concerned by the single declaration;
- Establishments that have just entered the DSN perimeter and n’The DSN is a compulsory document for all employers who have not been able to communicate the data on complementary organizations.
For these employers, it is necessary to haveontinue to fill out an annual declaration of unified social data (DADS-U). Individual employers can use the “Payroll Data Form” Chèque emploi service universel (CESU).
It should be noted that the DSN also excludes self-employed workers, including auto-entrepreneurs.
Is it mandatory to fill out a DSN ?
Filling out a DSN is mandatory for all employers concerned. In the event of failure to comply with this requirement, employees may be subject to a penalty based on a percentage of the monthly Social Security ceiling.
In order to fill in a DSN, employers must first of all acquire a compatible payroll software. They also have the option of outsourcing payroll processing. Thereafter, it will be necessary to register for the DSN.
For this, employers will have to use the Net-Entreprises site if their employees are affiliated to the general scheme. If they are affiliated to the agricultural regime, registration must be done on the official MSA website.
The next step is to inform employees of 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 have been corrected, they can transmit the DSN in real time.
Qu’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 during the working month, the DSN must be sent before the 5th of the months. Other establishments benefit from an additional period of up to 10 days. For these companies, the transmission of the DSN must be done at the latest on the 15th of the month.
Finally, it should be noted that if a breach of contract occurs (e.g. resignation or dismissal), the event must be reported within 5 days.
What are the benefits of DSN for companies? ?
The DSN offers many advantages advantages to companies. Firstly, it allows them to easy to 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 declarations to be filed.
In addition, the DSN ensures the security and the reliability of the payment of the social contributions. In fact, it limits the risk of errors and disputes. As a result, companies will avoid certain penalties.
Thanks to this device, the companies can also strengthen their competitiveness. As the time required for payroll management and declaration processing decreases, they can tackle tasks with higher added value.
Note that companies are not the only ones to benefit from the DSN. The transparency of the social data promoted by this system also makes it possible to consolidate the rights of employees.
Why does the DSN simplify the’all social declarations ?
Thanks to the DSN, companies employers can transmit in one go, from a single point and in a way dematerialized all their social declarations. The system includes, among others:
- The contribution slip Urssaf ;
- The employer’s certificate for Pôle emploi in the event of the end of an 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 pension funds ;
- The DUCS for social security institutions benefits ;
- Contribution slips from insurance companies and mutual insurance companies;
- The declarations of contributions to the agricultural scheme ;
- Declarations of labor movements ;
- The monthly mission statement (RMM) for companies of temporary work.
What is the difference between the DSN and the DUCS (declaration sociale des indépendants) ?
It is necessary to distinguish the DSN from the social declaration of the self-employed (DSI). The second one allows the workers attached to the social regime of the independent (RSI) to declare their income. These will serve as a basis for calculating :
- The compulsory contributions to finance social benefits such as health insurance, family allowances, old age or provident funds.
- The generalized social contribution (CSG);
- The contribution to the reimbursement of the social debte (CRDS).
The DSI is mandatory for all self-employed entrepreneurs. They must declare their income even if it is zero or in deficit. Since 2019, tax filers must proceed exclusively online, via the Net-Entreprises website, for their DSI.