Nominative social declaration – Wikipedia

The Nominative social declaration (DSN) is an exchange of computerized data (EDI) which aims to replace the majority of periodic French or event social declarations from the Human Resources Management Information System (HRSH) of employers, which has replaced many statements that have been replacing many declarations since 2017 The annual declaration of social data (DADS) ^{[ first ]} for companies. Periodic declarations are replaced by the monthly transmission of Data from the HRMS.

The DSN was established by article 35 of the Warsmann law of March 23, 2012 ^{[ 2 ]} , or “law of simplification of the law and reduction of administrative procedures”, which specifies its content. Decree n ° 2016-611 of May 18, 2016 ^{[ 3 ]} Indicates the entry deadlines of all companies in the DSN system.

The DSN is compulsory for employers in the private sector since January 2017 and January 2022 for the public service: public establishment of an administrative nature in France (EPA) and Employers Territorial Public Service (FPT), Hospital Public Service (FPH), and Public Service state (FPE). Since 2019, it allows you to convey the information necessary for debit at the source of income tax ^{[ 4 ] , [ 5 ]} .

Decree n ° 2018-1048 of November 28, 2018 ^{[ 6 ]} had fixed the dates of limits for the compulsory transmission of the DSN for public employers of the three sides of the public service: State, local authorities and public establishments of an administrative nature and their declarant third parties.

Access to the DSN is via the payroll software (by API) or via the social declarations portal.

According to a study by the EY cabinet (formerly Ernst & Young), it should make it possible to carry out 3.7 billion euros in savings each year ^{[ 7 ]} .

In August 2001, a project manager of the Ministry responsible for employment at the General Delegation for Employment and Vocational Training, Michael Chétrit, was responsible for writing the opinion of his management for the attention of the Court of Accounts on the problems posed by the multitude of standard codes necessary to fill in the summary slips of URSSAF contributions (nearly 1000 standard codes). He proposed to his hierarchy, to the GIP modernization of social data (Éric Hayat) as well as to various services of the Social Security Directorate a direct transmission from the pay software. He notes that the system would greatly simplify the administrative burden of companies. The system also had many advantages in terms of statistical data collection useful for the management of the employment policy. Its implementation proved to be particularly complex on the technical and organizational levels, the collection of compulsory social declarations being achieved concurrently by numerous social security organizations with a large number of agents responsible for recording paper statements . This treatment having a cost, the organisms sold the files thus constituted. As of July 2006, the head of service of the General Delegation for Employment and Vocational Training (Bertrand Martinot, Social Advisor at the Elysée in 2007 then General Delegate for Employment in 2008) transmitted the proposal to the Cabinet of the Minister responsible for employment and to the director of ACOSS (Jean-Luc Tavernier). After the launch of a feasibility study opened by the GIP-MDS on October 25, 2006, the Minister of Social Security (Philippe Bas) officially announced the site on March 5, 2007 with the agreement of the Prime Minister’s office.

At the end of 2011, the strategic project management was entrusted to an interdepartmental mission of simplification and standardization of social data, commissioned by the Minister of Social Affairs and the Minister of Budget and managed by Jean-Louis Bühl (Mission letter of December 29 2011 signed by the director of the DSS and decree of April 18, 2012 ^{[ 8 ]} ). It is responsible for determining the content and objectives of the DSN, to set up the conditions for its success in connection with the GIP-MDS and its members, to establish exchanges with all the administrations, to watch over ‘Adaptation of the necessary texts.

Article 35 ^{[ 2 ]} From the simplification law of March 22, 2012, institutes the DSN with 2 milestones:

• January 2013: Opening to business volunteers and first declarative perimeter;
• January 2016: Obligation for all private companies and EPICs to transmit the DSN to an extended perimeter of ops.

This last milestone was postponed to January 2017 by decree n ° 2016-611 of May 18, 2016 ^{[ 3 ]} fixing the limits for the compulsory transmission of the DSN.

A decree of November 30, 2016 ^{[ 9 ]} Fixed the data to be transmitted to social protection administrations and organizations (OPS) by specifying, for each of them, the category, nature and the recipient.

What each organization receives [ modifier | Modifier and code ]

Body	Information received	Substituted declaration
Agirc-Arrco	Monthly data	Automated declaration of unified social data (DADS-U) Unified declaration of social contributions ( Dukes )
ASP	Monthly data	Automated declaration of unified social data (DADS-U)
Caisse holidays show	Monthly data	Certificate of employment holidays show
Camieg	Monthly data	Additional contributions and solidarity contributions slip Declaration of affiliation and cancellation (DAR) Automated declaration of unified social data (DADS-U)
CAVIMAC	Monthly data	Declaration of cult agents
Cnaf	Monthly data
Cnamts	Event data concerning work stoppages (illness, maternity, paternity, accident, occupational disease, work accident …)	Salary certificate for the payment of daily social security allowances (DSIJ)
Cnamts	Monthly data	Automated declaration of unified social data (DADS-U)
Cnav	Monthly data	Automated declaration of unified social data (DADS-U)
CNBF	Monthly data	Unified declaration of social contributions (DUCS) CNBF
Forth	Monthly data	Contributes (C131, D131 and D131-Bis) Annual declaration of the special regime plates (DARS) Automated declaration of unified social data (DADS-U)
CNRACL	Monthly data	Automated declaration of unified social data (DADS-U)
CPF	Monthly data	Power of the personal training account
CPRP SNCF	Monthly data	Automated declaration of unified social data (DADS-U)
CRPNPAC [first]	Monthly data	Automated declaration of unified social data (DADS-U)
CRPCEN	Monthly data	Declaration of contributions on wages due Annual nominative declaration ( DNA ) Declaration of staff movement Declaration of new conditions of employment Salary certificate for the payment of daily social security allowances (DSIJ)
DAM	Monthly data	DMIST [ ten ]
DARES	Monthly data (departures, hires …)	The declaration of labor movements (DMMO) carried out with establishments employing at least 50 employees Quarterly investigation into labor movements ( Emmo ) carried out with establishments with 1 to 49 employees.
Dgfip	Monthly data	Automated declaration of unified social data (DADS-U) Source with source
INSEE	Monthly data	Automated declaration of unified social data (DADS-U)
IRCANTEC	Monthly data	Automated declaration of unified social data (DADS-U)
MSA	Event data concerning work stoppages (illness, maternity, paternity, accident, occupational disease, work accident …)	Salary certificate for the payment of daily social security allowances ( Dsij )
MSA	Monthly data (wages, contributions, contributions …)	Automated declaration of unified social data (DADS-U) Monthly payment slip ( Bvm ) Quarterly salary declaration (DTS) Quarterly contributions invoice
Complementary organizations federated or not by CTIP, FFSA or FNMF	Monthly data (wages, contributions, contributions …)	Declaration of cancellation of an employee for additional or additional group contracts Unified declaration of social contributions ( Dukes ) Contributes
Complementary organizations federated or not by CTIP, FFSA or FNMF	Event data concerning work stoppages (illness, maternity, accident …) and contract ends	Declaration of work stoppage (for DSIJ supplement payments) Declaration of cancellation of an employee for group contracts
Pôle Emploi	Event data concerning contract ends	Employer certificate
Pôle Emploi	Monthly data	Monthly statement for mission contracts Monthly mission declaration (DMM)
Raep	Monthly data	Automated declaration of unified social data (DADS-U)
RAFP	Monthly data	Automated declaration of unified social data (DADS-U)
Urssaf	Monthly data (wages, contributions, contributions …)	Summary of contributions ( BRC ) or unified declaration of social contributions ( Dukes ) Compulsory declaration of employment for disabled workers (doeth) [ 11 ] Automated declaration of unified social data (DADS-U) Summary table ( Tr )

DSN has several objectives ^{[ twelfth ]} :

• Allowing the administrative burden. The simplification of the work processes saves time thanks to the automation of tasks and the constitution of the declaration directly by the software from the data of the payroll.
• Mail the multiplicity and heterogeneity of social formalities which have many risks and in particular the loss of rights for the insured. The DSN aims to provide securing processes with a decrease in entry errors and a reliability of the transmitted data.
• Allow a decrease in the number of data collected. For example, the reduction between the number of data requested in the start -up phase and the number currently requested by combining the compulsory forms in place is estimated at 36%. The ambition, in the long term, is to divide by 3 the number of data currently requested.
• Follow the evolution of computer practices in terms of dematerialization and exchange of computerized data.

The first simplification is that unlike the previous declarations which detailed by social protection organization the information needs in the vocabulary of each organization, the DSN starts from the existing, the pay and its vocabulary. This paradigm shift is important: as soon as the company has done its management actions (in this case the pay), it has nothing to “declare”, it sends a sub-product directly generated from these acts Management.

The DSN is carried out on a single deposit point for all organizations instead of several deposit points. These are Net- Entreprises.fr ^{[ 13 ]} For the general and MSA.fr regime ^{[ 14 ]} For the agricultural regime. Users have the possibility of accessing the deposit point by the web browser, or automatically through a public programming interface (API). IT data exchanges (EDI) are made directly from the payroll software, or through a concentrator ^{[ 15 ]} .

To date, the DSN replaces ^{[ 16 ]} :

• 8 formalities related to unemployment or disease or monitoring of dares
• 17 Duke formalities – Recovery
• 13 annual or punctual formalities
• 7 specific procedures (5 new procedures which did not exist previously and 2 news to employees destinations, introduced since the generalization of the DSN to all companies

The DSN also feeds the personal training account ^{[ 17 ]} and the arduousness account.

The DSN simplifies the procedures for employees and allows faster processing of files, while reducing the risk of error; All organizations directly receiving the information concerning their perimeter.

It simplifies, secures and relieves declarations for employers (hence a quick return on investment ^{[ 7 ]} ) by replacing the majority of social declarations.

It allows social protection organizations a simplified rapprochement between contributions and services.

Since January 2019, the DSN has become the declarative vector of the withholding tax for income tax ^{[ 18 ]} With in particular the transmission of the rate of levy at the source of each employee to the employer.

It complicates certain approaches. It obliges an increase in declarations by adopting a monthly rhythm (and no longer quarterly as certain social contributions such as URSSAF, e.g.) and remains little suitable for multiple contracts (audiovisual and spectacle employees). The profusion of typologies of social parameters in French labor law makes this DSN a centralized digital tool that is difficult to configure. In addition, this entirely “online” tool has an opaque character and a very technocratic, not very intuitive nomenclature for very small businesses. (Here is an example of an error message: “For an individual payment (S21.G00.50), if there is at least one subgroup” Remuneration – S21.G00.51 “type (S21.G00.51.011 ) “001 – Undo -capped raw remuneration” whose amount (S21.G00.51.013) is non -zero, then it must be given at least one section “Base code subject – S21.G00.78.001” with the value “03 – Brute tuning plate “”)

The employers concerned by the DSN [ modifier | Modifier and code ]

• Employers and employees of the general and agricultural scheme and also employees of mixed companies (subject, in the latter case, a study of declarative terms)
• Companies and employees under the Alsace-Moselle regime
• Companies whose employees depend on specific paid holidays (e.g. construction)
• Companies with part -time employees
• Public industrial and commercial establishments
• Public service employers

In synthesis, the DSN concerns any employer (public or private) having remunerated individuals in France (metropolitan and dom) and falling under French social protection ^{[ 19 ]} .

Cases not concerned or not yet integrated into the DSN [ modifier | Modifier and code ]

As these are not “wages”, the following populations are structurally excluded from the device:

Similarly, as French law of social protection does not apply, overseas communities and all territory other than France (Metropolitan France, Overseas Department and Mayotte ^{[ 20 ]} ) are not affected by the DSN.

And to date have not been integrated:

The deployment of the DSN was carried out in several phases ^{[ 21 ]} :

• Phase 1: from April 2013 to September 2015
• Phase 2: from February 2015 to December 2016
• Phase 3: from September 2016
• Then generalization (to private companies and EPICs): January 2017 (general scheme) and April 2017 (agricultural scheme)

The deployment in the public sector was also done then in 3 times: 2022, 2021 and 2022 to now apply to the entire public service ^{[ 22 ]} .

DSN princes [ modifier | Modifier and code ]

The monthly DSN is the last step in payroll treatment.
The DSN is carried out by assignment establishment.
The DSN of the month M must be issued no later than 5 or 15 of the month M+1.
The blocking checks inducing a rejection of the entire declaration is only at the level of the DSN reception and processing platform.
Only the data of the monthly DSN are intended to be kept for the future treatments of basic organizations and the state services.
The reporting of the event is only consumed by the social protection organizations concerned by the declarations substituted by this report.

The DSN is only online via a single deposit point depending on the employee regime concerned (the net-company portal ^{[ first ]} For the general social security scheme or that of agricultural social mutuality for the agricultural scheme).

Companies – or their agent as accountants – transmit the data monthly, at the end of the payroll process, via a single access point (net -company portal ^{[ 23 ]} ).

Transmissions are made in exchange for computerized data (EDI) either in file deposit mode, or in machine to machine mode, that is to say directly from the payroll software.
The data is sent by the pay software according to the following terms:

• Monthly and dematerialized transmission of data every 5 or 15 of the month M+1 (depending on the due date practiced);
• Transmission of lightened event reports, transmitted throughout the water from their occurrence to guarantee the care of employees within the reference time.

Employers or their chartered accountant also transmit event reports ^{[ 24 ]} :

• Work stoppage for illness, maternity, paternity or adoption, accident at work or occupational disease (AT/MP) ^{[ 25 ]}
• Early work if the employee resumes his activity within the establishment before the end date stipulated in the judgment
• End of a single employment contract (FTU) for any departure of an employee from the establishment ^{[ 26 ]}
• Priming of variable data (not compulsory) allowing the transmission of information that may have an impact on the coverage of employee rights as well as the calculation of the withholding tax

Monthly and event messages are then treated by ACOSS (Central Agency for Social Security organizations) for the general regime and MSA (Mutualité Sociales Agricole) for the agricultural regime which are responsible for checking their compliance with defined formal controls in the standard and to provide a certificate of conformity or, if necessary a balance sheet of anomalies.
The data necessary for insurance is transmitted directly to the provident institutions, mutuals or insurance concerned.
For social security organizations and state services, the CNAV (National Caisse for Old Age Insurance for Employees) retains employee remuneration data and directly feeds the Ministry of Labor for declarations and inquests of workforce.
When the events are concerned, the necessary elements are sent directly to the organizations concerned: National Health Insurance Fund (CNAM), Pôle Emploi.

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