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Contributions and social contributions
Good to know: what statements are included in the NDS?
Publié le 18 septembre 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Since 2017, registered social reporting (NSN) has been mandatory for all companies. This declaration must be made every month on the net-companies.fr website. Presentation.
The NSN replaces a very large number of returns. It allows you to pay your social contributions and communicate to social organizations (Urssaf, MSA: titleContent, France Travail, CPAM: titleContent...) the information necessary for the social protection of your employees. It's done online at net-companies.fr.
As a reminder, the date of submission of the NSN varies according to your workforce:
- if you use less than 50 employees : DSN must be performed no later than the 15th of the month following the period of paid work;
- if you use 50 or more employees : DSN must be performed no later than the 5th of the month which follows the period of paid work.
The following are the formalities, categorized by category, that are carried out through the NSN:
Wages and social contributions
- Declarations addressed to Urssaf, special social security schemes, MSA funds, France Travail, compulsory supplementary pension schemes, paid leave schemes and supplementary schemes (managing supplementary health, welfare and supplementary pension) of which:
- DUKE
- Summary slip of social contributions
- Annual DADS-U
- Compulsory declaration of employment of disabled workers (DOETH)
- Automated receipt of the modulated rate of unemployment insurance contributions (bonus-malus)
Taxes
- Recovery of the withholding tax
Health insurance & occupational risks
- Proof of salary (DSIJ) for the payment of daily social security allowances
- Wage certificate for the calculation of cash benefits due in respect of accidents and occupational diseases
- Electronic notification and advance notification of AT/MP rate
- Payment slip for daily subsistence allowance (BPIJ)
- Reporting of Occupational Risk Factors and Feeding of the Prevention Occupational Account (C2P)
Employment, termination of contract, staff monitoring
- Employer attestation for France Travail (and complementary bodies)
- Statement of temporary mission contracts provided by ETT to France Labor
- Monitoring of jobseekers in reduced activity (Employees seeking employment - SDE) by France Travail
- Automated receipt of general staff, learning and OETH calculated by the URSSAF and the MSA
- Declaration of the BOETH status of employees (beneficiary of the employment obligation of disabled workers)
- Statistical Survey of Labor Movements of DARES (DMMO and EMMO)
Training
- Recovery of the Apprenticeship tax (and its balance) and the Additional Contribution to Apprenticeship by the URSSAF and the MSA
- CPF power supply
Allocations
- Use of net tax remuneration for LPA and C2S calculations
- Use of the net social amount for the calculation of the RSA and the activity premium - experimentation on T4 2024
Retirement
- Supplying the pension accounts of individuals in all schemes.
Please note
Net-companies.fr communicates a exhaustive list of formalities superseded by the DSN.
Additional topics
Net-companies.fr
Net-companies.fr