Nominative Social Declaration (DSN)

Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)

All private sector employers who pay employees must complete a NSN. It's an online statement filed monthly from the payroll. You enter information about each of your employees. It is used to pay your social security contributions and to transmit data on your employees to social organizations (Pôle emploi, CPAM: titleContent, Urssaf, etc.). It replaces in most cases the DADS-U: titleContent, the DOETH: titleContent, the DMMO: titleContent and the SDR.: titleContent. You must have DSN-compliant payroll software.

The NDS is a statement online and monthly which transmits the information concerning each of your employees.

It is produced from the payroll software.

You fill in the following 2 types of information:

  • Employee pay data
  • Events concerning the employee's periods of activity: stoppage of work, sickness, maternity, paternity, termination of contract, etc.

Warning  

the DSN is made by number of Siret (establishment) and not by Siren number (company). You must make as many DSNs as you have establishments within your company. Each DSN provides information for all employees in an establishment.

Completing and sending the DSN has the following 2 functions:

  • Calculate and pay all your social security contributions
  • Automatically inform all social bodies of data concerning your employees (their salaries, activities, etc.). These organizations are: Pôle emploi, Health Insurance (CPAM: titleContent), Urssaf, Agirc-Arco: titleContent, complementary health organizations.

All companies in the private sector that employ employees must complete an NSN.

The NSN shall replace the following declarations:

  • DADS-U: titleContent
  • DOETH: titleContent
  • DMMO: titleContent
  • SDR.: titleContent with the BVM (monthly remittance slip)

The elements that were in those statements are now in the NDS.

Exceptions: which employers still need to complete the DADS-U: titleContent ?

Some employers still need to fill out a annual unified social data declaration (DADS-U). 

The employers are:

  • Those who employ populations outside the DSN perimeter. Examples: freelancers, show performers, expatriates, dockers, civil servants seconded to a private establishment.
  • Those who cannot transmit data from complementary bodies (CBs) in the DSN

You must submit the DSN once a month. This is the "periodic DSN".

For an event of the type "work stoppage" and "termination of contract", you must send a DSN within 5 days. This is a "DSN event reporting".

periodic DSN

You must transmit a DSN Once a month.

The NSN must be submitted during the month following the period of paid employment.

The date differs depending on the size of the company:

  • If the company employs less than 50 employees, the SFD must be made no later than the 15th day of the month following the period of paid work.
  • If the company employs 50 or more employees, the SFD must be made no later than the 5th of the month following the period of paid work.

Please note

the rates and ceilings applied to social contributions shall be those for the period of activity, even if the salary is paid the following month.

DSN event reporting

Between two monthly DSNs, you may need to perform a DSN to report an event that occurred.

This NSN must be made within Next 5 days the event.

The events concerned are as follows:

  • Work stoppage (sickness, maternity, paternity, etc.)
  • Early resumption (when the employee returns to work before the end date of the work stoppage)
  • Termination of employment contract (when an employee leaves the company for any reason)

FYI  

If an event occurs during the month, you must report it in the "Event Reporting DSN".

Who makes the statement?

You can:

  • Or do it yourself
  • Either assign it to a reporting third party such as a chartered accountant or to your human resources department
  • Make some statements yourself and assign the others to a third party declarant such as a chartered accountant
How?
General scheme

For your employees connected to the general social security scheme, you must make the DSN on the website net-companies.fr.

Nominative Social Declaration (DSN)

You must register and sign up for an account on net-companies.fr.

You have the choice between an account where you self-declare and an account where you designate another person (an accountant, a payroll officer).

Agricultural sector

You must make the DSN on the website of the MSA: titleContent.

MSA - Companies and farmers - DSN: online declaration

You must declare via the DSN if you have a payroll software; if you do not have a payroll software you can report your agricultural employee hires via TESA+.

FYI  

Quarterly reporting (SDR.-ASM) is no longer possible as of January 2024 payroll.

The TESA-S (simplified agricultural service employment title) is now DSN compatible.

For you To help you choose between the TESA+, the TESA-S (simplified) and the DSN, the MSA offers you a comparison and instructions for each one.

Dashboard

After the declaration, you should consult your dashboard to see the responses of social organizations.

Social agencies send you compliance receipts, anomaly summaries, and attestations that you can download, then save, and print.

DSN Tracking and Fault Reporting

The Urssaf has implemented a tool called “DSN Tracking” that sends you a report of the anomalies identified on your declaration. You can then quickly correct them by following the advice let the Urssaf tell you.

These reports shall be called CRM (business reporting). They group the anomalies in your report by checking for inconsistencies.

You can consult the user's guide of this service:Urssaf DSN Tracking Guide.

FYI  

In the profile from your account, you must check the box " Dashboard DSN Tracking ”.

Materialized Employer Attestation (AER)

Pôle emploi generates a re-materialized employer certificate (AER) that summarizes information about your employees.

You must download the AER, print it, sign it and hand it over to the employee concerned.

Which payroll software to choose?

You must have a DSN-compliant payroll software.

This software is used to "translate" the pay slip data into DSN data.

If you do not have a payroll software, you can choose one of the following services:

  • Izilio BTP for construction companies
  • Izilio professional ticket office for companies of live entertainment, audiovisual and cinema
  • Associative Employment Check (CEA) for non-profit associations or foundations, with less than 20 employees
  • Impact emploi association, for some associations (sports, arts, animation, rural families) with less than 10 FTE: titleContent

Please note

The title employment simplified agricultural service (TESA-S) is now compatible with DSN.

You can call the health insurance advisors to help you with contributions, rates, life events of your employees, etc.

Who shall I contact

  • Ameli: help and advice to companies

    Health insurance advisors respond to companies to help them fill out their NSN (registered social declaration).

    By telephone

    Call him 3679

    Monday to Friday

    8 a.m. to 5:30 p.m.

    Free service + local call rate

The Health Insurance makes available a guide to managing work stoppages of your employees in the NSD (sickness, paternity, maternity, adoption).

Non-transmission of DSN

If you do not transmit the NSN, you risk a penalty of €19.32 per employee.

DSN transmission delay

If you do not submit the NSN within the required time limits, you risk a penalty of €58 per employee and per month late (or fraction of a month late).

The penalty is calculated based on the headcount recorded in the last DSN transmitted.

If the delay is less than or equal to 5 days, the penalty may not exceed €5,796 per company per year.

You can have your late penalties canceled

You can request the cancelation of your late penalties if you meet the following 4 conditions:

  • You haven't committed an offense in the last 24 months
  • The amount of your penalties is less than €3,864
  • You've paid all your dues
  • You submitted the DSN

Employee report overlooked

If you forget to declare one of your employees, you risk a penalty of €58 by employee and per month or by a fraction of a month's delay.

It is calculated based on the headcount recorded during the last DSN transmitted.

To avoid the penalty, you are entitled to 30 days after submitting the return to regularize.

Inaccuracy in declarations

  • If you report false remuneration, you risk a penalty of €38.64 per employee.
  • If you give false information about your employees, you risk a penalty equal to €12.76.

To avoid the penalty, you are entitled to 30 days after submitting the return to regularize.

General scheme employees

The dates on which social security contributions are paid (called payment of contributions in DSN) vary according to the following 2 criteria:

  • Average annual company strength (as at 31 December of the previous year)
  • Pay Date

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Employers with less than 50 employees

Tableau - DSN Payment Terms

Number of staff in the company

Pay Date

Deadline for payment of social contributions

Less than 50 employees

Whatever the date

The 15th of the month M+1

Fewer than 11 employees opted for quarterly maturity

The 15th of the 1st month of the following quarter

Employers with more than 50 employees

Tableau - DSN Payment Terms

Pay Date

Deadline for payment of social contributions

Month M

The 5th of the month M+1

Month M+1

The 15th of the month M+1

Employees affiliated to a special scheme for which the due dates are before 5 or 15 (example: notaries)

The due dates for the DSN and the payment of contributions to the Ussaf and CGSS are aligned with those in force in this special scheme.

This is the case for employers of employees affiliated to the CRPCEN: titleContent who report and pay the contributions on the 5th of month M+1.

Employees of the agricultural system

The dates on which social security contributions are paid (called payment in DSN) vary according to the following 2 criteria:

  • Average annual number of company or agricultural holding (at 31 December of the previous year)
  • Pay Date

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For companies between 1 and 9 employees

Irrespective of the date of payment of the salary, the deadline for payment of contributions is the 15th of the month M+1 following the period of work.

Please note

If you have chosen the quarterly payment option, you pay on the 15th of the month M+1 following the quarter of employment.

For companies with more than 9 employees and less than 11

Tableau - DSN Payment Terms

Date of salary payment

Deadline for payment of social contributions

No later than the 10th of month M+1

The 15th of the month M+1

Unless an option is available for a quarterly payment of contributions: in this case, the 15th of the month M+1 following the quarter of employment

Between the 11th and the end of the month M+1

25 of the month M+1

For companies with 11 to 49 employees

Tableau - DSN Payment Terms

Date of salary payment

Deadline for payment of social contributions

No later than the 10th of month M+1

15 of the month M+1

Between the 11th and the end of the month M+1

25 of the month M+1

For companies with 50 or more employees

Tableau - DSN Payment Terms

Date of salary payment

Deadline for payment of social contributions

Month M

5 of month M+1

Between 1er and the 20th of the month M+1

15 of the month M+1

Between the 21st and the end of the month M+1

25 of the month M+1

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