Registered Social Declaration (DSN)
Verified 01 January 2020 - Directorate for Legal and Administrative Information (Prime Minister)
The Registered Social Declaration (NSD) has been generalized since 1to January 2019. For an employer, it is the means of transmitting his company's data to report and pay his contributions to social organizations. In most cases, it replaces the unified annual social data declaration (UDAD). From 1to January 2020, it also replaces the mandatory declaration of employment of disabled workers (DOETH).
The DSN is a monthly file produced from payroll. It is intended to communicate the information necessary for the management of the social protection of employees to the bodies and administrations concerned.
The DSN replaces all the periodic declarations and various administrative formalities sent by employers to a variety of actors (CPAM: titleContent, Urssaf, Agirc-Arrco, complementary bodies, Employment Center, tax center, special schemes funds in particular).
The DSN covers private sector enterprises in the general scheme and in the agricultural social security scheme employing employees.
For a company with more than one establishment, a DSN is required for each "employer" establishment with its own Siret number.
Employers who are not affected by the NSB and who will have to file a unified annual social data declaration (UDAD) are:
- Employers who complete the social declaration nominative (DSN) but employ populations outside DSN boundaries. Examples: fishermen, dockers, officials on secondment to a private establishment.
- Public service employers
- Institutions completing the NSD that could not transmit data from complementary bodies (CBs) in the DSN.
Warning
the registrant must transmit and/or regularize all his data via the DSN. It cannot circumvent this obligation by using the old U-DADS.
Reporting period
The NSB must be subscribed during the month following the period of paid employment:
- No later than the 5th of the month for employers of at least 50 employees whose pay is paid in the same month as the period of work
- No later than the 15th of the month in other cases (employers with 50 employees and more on pay shift, employers with less than 50 employees)
DSN is transmitted monthly and contributions are paid monthly.
Registered Social Declaration (DSN)
Urssaf annual summary table no longer required :: regularizations must now be carried out within the monthly DSNs. If an event (such as a work stoppage or termination of a contract of employment) occurs during the month, the employer must report it via the DSN.
Please note
the one-month rates and ceilings that are applied are those of the period of employment, even if the salary is paid the following month.
Reporting Mode
To perform the NSR, the employer has 3 options:
- Perform it yourself on the net-entreprises.fr site or via a compatible payroll software (it is possible to give access to certain employees, such as those in charge of human resources, to enable them to send the DSN)
- Assigning it to a third party (e.g. to an accountant)
- Make certain declarations himself and entrust the other declarations to a third party
Second, the employer must ensure that it consults its dashboard to consult with potential returns from the administration.
Compatible payroll software allows you to "translate" the data on the pay slip into DSN data.
If the employer does not have payroll software, the employer may opt in to one of the following offers:
- Title Employment service undertaking (TESE), scheme intended for all undertakings covered by the general scheme and not engaged in agricultural activity
- Izilio BTP, a solution for BTP companies and their third parties
- Izilio professional box office, solution for companies in the performing arts, audiovisual and cinema
- Community Employment Check (CEA)for non-profit organizations or foundations with less than 20 employees
- Impact emploi association, device for the attention of associations (sports, arts, animation, rural families) with not more than 9 full-time equivalents
General scheme employees
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Employers with less than 50 employees
Workforce of the company | Pay date for salaries | DSN transmission deadline | Deadline for payment of social security contributions |
|---|---|---|---|
Less than 50 employees | Whatever the date | The 15th of the month M+1 | The 15th of the month M+1 (except option exercised before 31 December 2017 for quarterly maturity in 2018) |
Fewer than 11 employees who have opted for quarterly maturity | The 15th of the 1st month of the following quarter |
Please note
employers with fewer than 11 employees who had applied before december 31, 2017 may keep the quarterly payment.
Employers with more than 50 employees
Pay date for salaries | DSN transmission deadline | Deadline for payment of social security contributions |
|---|---|---|
Month M | The 5th of the month M+1 | The 5th of the month M+1 |
Month M+1 | The 15th of the month M+1 | The 15th of the month M+1 |
Companies with more than 9 employees and practicing pay shift as of November 24, 2016: application of a transitional timetable
Specific rules apply to certain employers who were applying for the pay offset as of November 24, 2016. A transitional schedule applies from 2018 to 2020 for the derogatory payment dates.
Example: a company with 15 employees must pay its social security contributions by april 5, 2018 for work done in february 2018 and paid between march 11 and march 31, 2018.
Employers with more than 9 employees and less than 50 employees whose pay date is definitively made after the 10th day of the month following the work period to which the payment of remuneration relates
DSN transmission deadline :: on the 15th of the month M+1
Deadline for payment of social security contributions ::
- Employment period 2018: by 5 of the month M+2 following the working period
- Employment period 2019: by the 25th of the month M+1 following the working period
- Employment period 2020: by the 20th of the month M+1 following the working period
Warning
companies that did not have a pay offset prior to november 24, 2016 cannot benefit from this transitional schedule.
Employers of 50 or more employees whose pay date is definitively made between the 21st day and the end of the month following the work period to which the payment of remuneration relates
DSN transmission deadline :: on the 15th of the month M+1
Deadline for payment of social security contributions ::
- Employment period 2018: by the end of the month following the working period
- Employment period 2019: by the 25th of the month M+1 following the working period
- Employment period 2020: by the 20th of the month M+1 following the working period
Warning
companies that did not have a pay offset prior to november 24, 2016 cannot benefit from this transitional schedule.
Employees who are also members of a special scheme for which the due dates are before 5 or 15
The DFS due dates and the payment of contributions to the Urssaf and CGSS are aligned with those in effect under this special scheme. This is the case for employers of employees affiliated to the CRPCEN: titleContent who report and pay contributions on the 5th of the month M+1.
Agricultural scheme employees
The NSB replaces the Quarterly Wage Return (SDR.) and the Monthly Remittance Slip (BVM).
The dates for the payment of social contributions (payment of contributions) vary according to 2 criteria:
- the average annual work force of the undertaking or farm (as at 31 December of the previous year)
- the date of payment of wages.
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For companies with between 1 and 9 employees
Pay date | DSN transmission deadline | Deadline for payment of social security contributions |
|---|---|---|
Regardless of the date of payment of salary | 15 of the month M+1 following the working period | The 15th of the month M+1 following the working period Except for an option for a quarterly contribution payment: in this case, on the 15th of the month M+1 following the quarter of employment |
For companies with more than 9 employees and less than 11
Pay date | DSN transmission deadline | Deadline for payment of social security contributions |
|---|---|---|
No later than the 10th of the month M+1 | 15 of the month M+1 | The 15th of the month M+1 Except for an option for a quarterly contribution payment: in this case, on the 15th of the month M+1 following the quarter of employment |
Between the 11th and the end of the month M+1 | 15 of the month M+1 | 25 of the month M+1 |
For companies with 11 to 49 employees
Pay date | DSN transmission deadline | Deadline for payment of social security contributions |
|---|---|---|
No later than the 10th of the month M+1 | 15 of the month M+1 | 15 of the month M+1 |
Between the 11th and the end of the month M+1 | 15 of the month M+1 | 25 of the month M+1 |
For companies with 50 or more employees
Pay date | DSN transmission deadline | Deadline for payment of social security contributions |
|---|---|---|
Month M | 5 of the month M+1 | 5 of the month M+1 |
Between 1to and the 20th of the month M+1 | 15 of the month M+1 | 15 of the month M+1 |
Between the 21st and the end of the month M+1 | 15 of the month M+1 | 25 of the month M+1 |
Not producing DSN
Employers who do not use DSN to report their social obligations may pay a penalty of €17.14 per employee.
For undertakings falling within the scope of the DSN pursuant to the decree of 24 September 2014 laying down the thresholds for the advance obligation to carry out the DSN:
- Amount capped at €10,000 if the undertaking employs at least 2 000 employees
- Amount capped at €750 per undertaking if the undertaking has fewer than 2 000 employees
For enterprises falling within the scope of the DSN pursuant to the decree of 18 May 2016 fixing the deadlines for the mandatory transmission of the social declaration nominative: the amount shall be €750 by company and month.
Production Delay
Businesses that fail to produce NSB on time may pay a penalty of €51 per employee and assimilated. This penalty applies for each month or fraction of a month late. It is based on the number of employees known or transmitted in the last return filed by the employer.
That amount shall be €5,142 per undertaking and per year, if the production delay is less than or equal to 5 days.
Omission in declarations
Omission of employees or similar
An employer who fails to report employees or similar shall be liable to a penalty of €51 per employee and per month or fraction of a month late.
That amount shall be €5,142 per undertaking and per year, if the production delay is less than or equal to 5 days.
The penalty is calculated based on the number of employees known or transmitted in the last return filed by the employer.
In other cases
The employer is liable to a penalty of €17.14 for omitted data, per employee or for missing data identifying the employer.
This penalty does not apply if the employer regulates the matter within 30 days of the filing of the return.
Inaccuracy in reporting
Reported remuneration which reduces the amount of contributions due
In this case, the employer incurs a penalty of €34.28 per employee and assimilated.
Other cases
In other cases, an employer who omits data or gives inaccurate information in the report shall be liable to a penalty equal to €11.32.. To avoid the penalty, the employer has 30 days after the return is sent to regularize the situation.
An employer may request the automatic and free remission of surcharges and late payment penalties if the employer meets the following conditions:
- No offense in the last 24 months
- Increases and penalties are less than €3,428
- The contributor paid the contributions and provided the NSD
An application for a free remission must be made after the payment of all contributions.
The DSNs sent monthly by employers include the individual data of employees.
Pôle Emploi receives information on employees' contracts. Among these, Pôle Emploi receives the following elements:
- Employee identity
- Corporate identity
- Work contract type
- Contract Number
- Contract Start Date
- Unemployment insurance coverage
"Termination of employment" events must be reported by the employer via the NSB within 5 working days.
At the end, Pôle emploi generates a rematerialized employer certificate (AER) summarizing the information provided by the DSN.
Then, the employer must consult his DSN dashboard (on net-entreprises.fr) to download the AER, sign it and give it to the employee.
Warning
employers who do not have to go through the NSD must continue to transmit the certificate to the employee.
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Quick and simple public service: you will be contacted over the phone by one of our experts.
Speak with an advisor on Place des Entreprises- Decree n°2019-522 of 27 May 2019 on the compulsory declaration of employment of disabled workersMandatory declaration of disabled workers for all enterprises
- Decree n°2016-1567 of 21 November 2016 on the generalization of the social declaration nominative
- Order of 30 November 2016 fixing the data of the DSN addressed to the competent administrations and bodies
- Order of 23 March 2017 fixing the dates for the payment of employers' social security contributions
- Social Security Code: Articles R243-1 to R243-21
- Unified Annual Social Data Declaration (UDAD)
- DSN Information SiteUrssaf
- The generalization of the DSN for employers of the agricultural systemCentral Fund of the Agricultural Social Mutual Fund (MSA)
- DSN: summary tableUrssaf
- MSA-Payment of social contributions and contributions for an employer in DSNCentral Fund of the Agricultural Social Mutual Fund (MSA)
- MSA - DSN in question (FAQ)Central Fund of the Agricultural Social Mutual Fund (MSA)
- DSN - how to declare and regularize Urssaf contributions in DSN (PDF - 1.4 MB)Urssaf
- Dates of payment of social contributions and contributions in 2018Urssaf
- Amendments to the reporting requirements of the CVAEUrssaf
- Net-entreprises.fr - official online social declarations portalGIP-Modernization of social declarations (GIP-MDS)