The “Déclaration Sociale Nominative” or DSN (Nominative Social Declaration) which has been in use since 1st January 2019, is a mandatory formality for all companies with employees in France. Previously, companies had to send a declaration (known as the DADS-U) every year to the various social bodies (Pôle emploi, CPAM, Urssaf, etc).
Now this is done once a month in the form of a single declaration, sent directly to all the social welfare bodies. This declaration includes all the information about your employees required for processing their entitlement to benefits.
Two types of information are sent using the DSN:
– The declarations of social contributions from salary: these data are entered once a month when the pay slips are generated.
– The recording of exceptional events: work accidents, sick leave, maternity leave, end of contract, etc.).
The DSN flow must contain the following information if it is to be accepted:
– The amount of salary paid and the contributions shown on the pay slips
– The SIRET number of your company
– References for your supplementary health insurance, death & disability and supplementary pension plans:
o We would like to draw your attention to this point: it is common for insurance companies to have trouble finding your declarations due to errors when entering your plan references. A double check is useful to avoid unnecessary additional procedures and delays in processing.
– Your employees’ Social Security numbers
If your business employs fewer than 50 employees, you should send your return before the 15th of the month after pay day. For more than 50 employees, you must send the return before the 5th of the month.
If you are declaring an event, you have 5 days to do it.
If your company is subject to the general scheme:
1. Create your account at Nand Companies.
2. Complete your monthly declaration:
a. Either online on the Net Entreprises website using a file deposit,
b. Or directly from your payroll management tool, using the Neodes standard, if it has been properly configured beforehand. Each year, you need to record the information from the data held in the files known as “Fiches de Paramétrage de vos Organismes Complémentaires” (FPOC) in your payroll software.
If your company is subject to the agricultural regime:
You will complete your declaration on the website Mutualité sociale agricole (MSA).
Once the data has been sent using the DSN, it is checked and then transmitted to the social welfare bodies. You will then receive either a certificate of compliance if the DSN is approved or an anomaly report if the DSN is rejected.
The DSN was introduced with several objectives in mind:
– To save time for HR departments and social welfare bodies,
– To avoid manual input errors,
– To combat fraud,
– To facilitate access to social benefits.
Using the DSN is compulsory, and subject to penalties of up to €750 per month. However, some companies cannot, or choose not to, use the DSN. In this case, they should register with the Titre emploi-service entreprise (Tese) or Company Employment Form Service, which will complete the declaration. This free service allows businesses to complete their declarations online (cf downloadable guide).