Human Resources

Net social amount: what changes as of 1 January 2024?

Publié le 22 janvier 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Do you employ employees? Since 1er in january 2024, you have to report to social agencies the net social amount of your employees.

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Image 1Crédits: Olivier-Tuffé - Adobe Stock.com

This declaration is made via the registered social declaration (DSN). It is then transferred to the family allowance funds or to the Agricultural Social Union. These will report information on quarterly resource requests and declarations.

As a reminder, since the 1er July 2023, the net social amount must appear on employees' pay slips. It corresponds to net income after deduction of compulsory social levies (does not include contributions to the financing of optional supplementary social protection).

The net social amount declared can be verified by the employee on the portal mesdroitssocial.gouv.fr as early as march 2024.

Please note

This information is now also included on the beneficiaries' social benefit statements.

FYI  

A communication kit for employers is available at solidites.gouv.fr.

What objectives?

This novelty benefits recipients. It aims to:

  • simplify the obligations of employees receiving active solidarity income (SSA). Up to now, they had to fill in their income to be declared themselves, which could be a source of errors;
  • prevent the non-use of social benefits for potential beneficiaries;
  • Prepare to pre-populate resource declarations.

Additional topics