Human Resources

Make your annual declaration of departure for seniors no later than 31 January

Publié le 23 janvier 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Each employer must notify the Urssaf of the declaration of departure of the older workers by 31 January at the latest. This statement is made within the NDS.

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Image 1Crédits: Olivier Le Moal - stock.adobe.com

What information should be provided?

In this declaration, the employer must inform the Urssaf of the number of employees (or equivalent employees) who in 2023:

  • have retired early;
  • have been placed in early cessation of business;
  • have been retired on the initiative of the employer;
  • have been dismissed or have benefited from the breach of contract (applies only to employees aged 55 and over).

Only employers whose employees are in one of these situations are concerned by this declaration integrated in the DSN.

They must also inform the Ussaf via this declaration of the age of the employees in question and the amount of the benefit that has been granted to them.

The declaration must be completed and sent no later than 31 january 2024.

Please note

Failure to file this return within the prescribed period results in a penalty equal to 600 times the gross hourly rate of the SMIC, i.e. €6990.

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