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.

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Image 1Crédits: Mangostar - stock.adobe.com

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

Health insurance & occupational risks

Employment, termination of contract, staff monitoring

Training

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Net-companies.fr communicates a exhaustive list of formalities superseded by the DSN.