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Report your employees 

Verified 06 July 2020 - Directorate for Legal and Administrative Information (Prime Minister)

You are an employer, business manager, artisan or employee manager and you must report your employees. This guide to social returns allows you to take stock of the mandatory returns, the deadlines to meet, the organizations to address and the steps to be taken.

An employer is subject to reporting obligations with respect to the employees he employs. These returns must be made at various monthly, quarterly, annual or ad hoc deadlines, such as when hiring.

These statements help to determine the rights of employees (pension, health insurance, etc.) and to calculate the contribution rates applicable to companies.

Tableau - Statements to be made by the employer when hiring an employee

Declaration

Object

Employer concerned

Maturity

Pre-Hiring Declaration (PAAD)

Allows to declare to the Urssaf or the MSA the recruitment of an employee

Recruiting employer

Before each hire (no earlier than 8 days before)

Job-service job title (Tese)

Allows you to declare an employee's hiring in a simplified way, in a CDD, in a permanent or in a learning contract

Any undertaking covered by the general scheme and not engaged in farming

No later than the 5th of the month following the month of hiring. Then pay check to be used each month during the employment contract

Title simplified agricultural employment (Tesa)

Allows the hiring of an agricultural employee in CSD for up to 3 months, whose gross remuneration does not exceed €10,284

Agricultural employer who recruits in the context of a seasonal job, a temporary increase in activity, the replacement of an absent employee

At the time of hiring or at the earliest 8 days before. Then pay check to be used each month during the employment contract

Job title deals (TEF)

Concerns unskilled casual jobs at a carnival, non-sedentary fair or amusement park

Employer with a maximum of 9 employees as at 31 December of the previous year and falling within the NAF (or EPA) codes: 9321Z or 9329Z

When hiring. Then pay check to be used each month during the employment contract

Employment-associative check (CEA)

Allows an association that employs an employee to pay the salary and the compulsory formalities

Association employing up to 9 employees in the last 12 months

When hiring. Then pay check to be used each month during the employment contract

Single window of the occasional show (Guso)

Allows to hire a live entertainment employee, to declare and pay social contributions

Non-professional live performance organizer not primarily engaged in the operation of performance venues

When hiring a performance artist or technician

Tableau - Statements to be made by the employer each month

Declaration

Object

Employer concerned

Maturity

Registered Social Declaration

Allows you to report salaries and pay dues

Includes the following declarations:

- Urssaf contributions and BR/DUCS)

- Dematerialized Employer Certification (EAD)

- Daily Allowance Reporting (DSIJ)

- for intermittent performances

- Multi-Card VRP Compensation Reporting

- Declaration of disabled workers (DOETH)

All employers (except those who complete the DADS-U)

Monthly 

During the month following the period of paid employment:

- By the 5th of the month if 50 employees and more

- By the 15th of the month in other cases

Monthly Employer Certification (MEA)

Allows you to declare the work performance of an intermittent of the show

Employer licensed as a performance contractor

Before the 15th of the month following the payment of the remuneration

Tax on wages

Is calculated on the remuneration paid during the year by applying a progressive scale

Employer not subject to value added tax (VAT). Example:  self-entrepreneur.

Periodicity (monthly, quarterly or annual) based on the amount paid the previous year

Tableau - Reports to be made by the employer each year

Declaration

Object

Employer concerned

Maturity

Annual Social Data Declaration (US-DADS) and summary table (TR)

Summarizes at the end of the year the gross remuneration of each employee, on which are paid the employer's and employee's contributions, the apprenticeship tax

  1. Employer reporting populations outside DSN
    Examples: fishermen, dockers, officials on secondment to a private establishment.
  2. Institution unable to transmit data from complementary bodies (CBs) in DSN

Before 31 January of year N+1 for year N data

Learning tax

Allows to finance the development of technological and professional training

Any employer

Monthly reporting at the NSB or annual reporting at the U-DADS for employers not covered by the NSB. Payment before 1to March each year

Social contribution of solidarity of societies (C3S)

Allows to finance the social protection of self-employed and non-agricultural workers (artisans, traders, etc.)

Companies with a turnover of at least €19 million

By 15 May each year

Employers' participation in the construction effort (PEEC)

Allows reporting of direct investments in employee housing

(1% housing

Employer of at least 50 employees

Annual reporting in the NSD. Beginning of February of the year n+1 or within 60 days of the end of the year

Contribution to continuing vocational training

Concerning the obligation to finance continuing training measures for company staff and job seekers

Any employer

Before 1to March each year

Tableau - Statements to be made on an ad hoc basis by the employer

Declaration

Object

Employer concerned

Maturity

Work stoppage declaration and application for reimbursement (bad weather leave)

In the event of a work stoppage or partial unemployment due to bad weather conditions, allows partial reimbursement of compensation paid to employees

Employer in the construction sector: public works, plumbing, roofing, civil engineering buildings, construction, demolition, etc.

In the month following the resumption of construction

Worker's injury report (DAT)

Report an employee's work or travel accident to the primary health insurance fund (CPAM)

Employer in which one of the employees is the victim of an accident at work or while traveling from home to work

Within 48 hours (Sundays and public holidays not included)

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