Everything you need to know about DSN in 2024
The Déclaration Sociale Nominative (DSN) was introduced in 2017 (much to the delight of employers!) to facilitate social formalities, which have since all been grouped together via this single declaration.
In this article, we offer you all the essential information on the DSN, and the answers to the many questions you're asking (and rightly so), to make sure you're fully compliant with these formalities.
Let's get started!
What is DSN?
Definition
The Déclaration Sociale Nominative (DSN) is a project aimed at gradually replacing all social security declarations with a single, automatic, monthly transmission of payroll data via payroll management software or an HRIS. These contributions are essential for financing employee social protection.
DSN considerably reduces the time spent on the following declarations to social organizations:
- attestation de salaire (salary certificate) for the payment of daily allowances in the event of maternity leave, paternity leave or sick leave (DSIJ),
- employer attestation for Pôle Emploi (AE),
- declaration and survey of labor movements (DMMO and EMMO),
- group contract deregistration for complementary and supplementary insurance contracts.
- the DUCS (déclaration unifiée des cotisations sociales) for URSSAF in Phase 2, as well as the BRC (Bordereau récapitulatif des cotisations) and the TR (Tableau récapitulatif). In Phase 3, declarations to supplementary pension funds (arrco, agirc) are added.
- the monthly statement of assignment (RMM) for temporary employment agencies in Phase 2.
To find out more, here's a video that sums up DSN:
Monthly DSN vs. Event-driven DSN
The monthly DSN concentrates your company's social security declarations.
Event-based DSNs, known as "event reports", are used in special cases:
- work stoppage or occupational illness (to be sent to the CPAM),
- early return to work following work stoppage or occupational illness (to be sent to the CPAM),
- end of contract (to be sent to Pôle emploi).
Which companies are concerned by DSN?
If you are a company operating in the private sector, then it must declare and pay the DSN.
Here are a few exceptions
- private individuals,
- companies operating in a particular geographical area (Monaco, certain overseas collectivities, etc.),
- companies employing seconded employees.
While the private sector has been paying for DSN since 2017, it has been progressively generalized to public bodies since 2020!
There have been 3 possible dates for starting DSN:
- January 1, 2020,
- January 1, 2021,
- January 1, 2022,
- January 1, 2023.
From now on, DSN will also apply to the civil service!
When should I declare my DSN?
You must send your DSN on a monthly basis. Sending a DSN always corresponds to the previous month's DSN.
| Company size | DSN transmission date |
| Up to 49 employees | 15th of the month following remuneration |
| 50 or more employees | 5th of the month following remuneration |
When to pay DSN contributions?
General scheme
Companies with fewer than 50 employees: on the 15th of the following month
Companies with more than 50 employees :
- the 5th of the following month if wages were paid in month M,
- the 15th of month M+1 if wages were paid in M+1.
ℹ️ Certain employees affiliated to a special scheme, such as notaries, have specific dates prior to the standard provisions.
Agricultural scheme
| Company size | Salary payment dates | DSN payment due date | Comment |
| 1 to 8 employees | 15th of the following month | ||
| 9 to 10 employees | By 10th of the following month | 15th of the following month | If contributions are paid quarterly, the date is the 15th of the month following the quarter of employment. |
| From 9 to 10 employees | From the 11th of the following month | 25th of the following month | |
| 11 to 49 employees | By 10th of the following month | 15th of the following month | |
| From 11 to 49 employees | From the 11th of the following month | 25th of the following month | |
| More than 50 employees | The previous month | 5th of the following month | |
| More than 50 employees | Between 1st and 20th of following month | 15th of the month | |
| More than 50 employees | A1 from 21st of the following month | 25th of the month |
Pay your DSN contributions by direct debit
The simplest way to pay your contributions is by direct debit. How does it work? All you have to do is enter a SEPA direct debit mandate in your URSSAF account, and your contributions will be debited automatically.
For peace of mind, it's the best option!
What are the penalties for non-compliance with the DSN?
Penalties apply in the event of non-transmission, omission or defect in declarations. These are as follows:
| Reason | Sanction | Comment |
| Non-transmission of DSN | 17.14 € / employee | |
| Late transmission of DSN | 51 € / employee per month of delay (or fraction of a month) |
Up to a maximum of €5,142 per company per year if the delay is less than 5 days. You can have your late penalties waived (see conditions). |
| Failure to declare an employee | 51 € / employee per month of delay (or fraction of a month) | You avoid the penalty if you rectify the situation within 30 days of the declaration. |
| Incorrect DSN declaration | 34.28/employee if remuneration error, €11.32/employee if information error | You avoid the penalty if you regularize within 30 days of the declaration. |
How to declare DSN?
On the Net-entreprise website
Go to the Net-entreprise page dedicated to DSN, log in to your space (or register if this is your first declaration) and follow the instructions.
ℹ️ This site is dedicated to private companies. Agricultural businesses should visit the MSA (mutualité sociale agricole) website to complete their declarations.
Via your payroll software
To declare DSN via your payroll software, it must be compliant. This will save you time, as it automatically transforms payslip data into data that can be used for DSN.
Here are just a few of the features and services you'll need to comply with the law:
- employees can access their data and modify it in the event of an error,
- remote transmission of the declaration,
- conformity of data sent to the DSN,
- DSN training.
💡 Good to know: you can leave it to your chartered accountant to teledeclare your DSN.
Here's an example of a DSN file:
| Yourcegid RH | EBP | Sage Business Cloud Paie |
| ✔ S uitable for SMEs ✔ Data hosted in France ✔ Exceptional functional coverage |
✔ Adapted to SMEs ✔ Data hosted in France ✔ Highly structured |
✔ Suitable for VSEs ✔ Assistance and support included ✔ Simple payslip production |
What will be added in 2023?
Collection of Agirc-Arrco supplementary pension contributions
The transfer of collection of AGIRCARCCO contributions to the Urssaf Caisse Nationale took place in 2023, with the implementation of standardized URSSAF CRMs incorporating returns from Agirc-Arcco.
Collection of CRPCEN contributions
Since 2023, CRPCEN contributions have been collected by URSSAF:
- Transfer of apprenticeship tax and training contribution,
- Integration of the supplementary apprenticeship contribution (CSA) in DSN.
Extension of standardized CRMs
- CRPNPAC CRMs will be transmitted in a standardized format,
- CRMs relating to employee identities will also be transmitted.
Integration of working prisoners
As part of the Law on Confidence in the Judiciary, the DSN declaration of working prisoners has been possible since 2023.
Overhaul of the DSN dashboard
Work is underway to optimize the user experience on NetEntreprises.
DSN in brief
The Déclaration Sociale Nominative (DSN) is a file produced from payroll data, providing all the information required by the relevant bodies to ensure the social protection of employees.
It is transmitted electronically and paid monthly. The easiest way to do this is to use compliant payroll software, or to delegate this task to your chartered accountant.
Article translated from French