The nominative social declaration (DSN) must allow the monthly and single transmission of data sent by companies to the various social protection bodies.
The implementation of this device is progressive. Since 2013, voluntary companies can use it. The use of the DSN will be mandatory from 1 April 2015 for employers who declared in 2013:
- i.e. more than 2 million directly in contributions or social security contributions;
- i.e. more than 1 million for those who have recourse to a declaring third party (notably a chartered accountant), when this third party declares for its entire client portfolio an amount of more than 10 million euros.
Finally, the system will be extended to all declarations and to all companies from January 1, 2016.
Since the entry into force of decree no. 2013-266 of March 28, 2013 relating to the nominative social declaration, four forms can be replaced by the DSN in voluntary companies:
- the monthly declaration of labor movements;
- the declaration of deregistration of an employee for complementary or supplementary group contracts;
- the salary certificate for the payment of daily sickness, maternity and paternity allowances for the CNAM and the MSA;
- the employer certificate for Pôle emploi.
Decree No. 2014-1371 of November 17, 2014 relating to the nominative social declaration supplements the list of formalities replaced by the DSN (Art. R.133-14 IV of the Social Security Code):
- the salary certificates used to calculate the daily allowances due in respect of accidents at work and occupational diseases;
- the statement of assignment contracts provided by temporary employment companies;
- the summary statement of contributions and social security contributions;
- the declaration of regularization of contributions and social security contributions;
- the declaration of the workforce to collection bodies for the general social security scheme.
Access to the DSN system is dematerialized and can be done via two websites set by the decree of December 11, 2014 approving the list of portals and the model charter relating to the nominative social declaration.
When registering on one of these portals, a charter is communicated to the employer who uses the DSN. The charter recalls the technical conditions and procedures according to which the DSN must be carried out and indicates the precautions to be taken when using this device. The list of data collected and sent to the various bodies concerned is determined by the decree of 11 December 2014 setting the data for the nominative social declaration relating to employees covered by the general social security system sent to the competent administrations and bodies. The data is transmitted by the general social security funds, the URSSAF and the national old-age insurance fund for salaried workers. By way of example, the appendix to the decree provides that the employee's social security number may be transmitted:
- to the primary health insurance fund;
- family allowance funds;
- at Pôle Emploi;
- the management, research, studies and statistics department;
- at the National Institute of Statistics and Economic Studies;
- complementary organizations.
