The nominative social declaration (DSN) is designed to allow for the monthly and single transmission of data from companies to the various social protection organizations. The implementation of this system is being phased in.
Since 2013, companies have been able to use it voluntarily. The use of the DSN will be mandatory from April 1, 2015, for employers who submitted declarations in 2013.
- that is directly more than 2 million social security contributions;
- that is more than 1 million for those who use a third-party declarant (accountant in particular), provided that 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 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 companies that volunteer:
- the monthly declaration of workforce movements;
- the declaration of termination of an employee for supplementary or additional group contracts;
- the salary certificate for the payment of daily sickness, maternity and paternity allowances for the CNAM and the MSA;
- the employer's certificate for Pôle emploi.
Decree No. 2014-1371 of November 17, 2014 relating to the nominative social declaration completes the list of formalities which the DSN replaces (Art. R.133-14 IV of the Social Security Code):
- salary certificates used to calculate daily allowances due for work-related accidents and occupational diseases;
- the statement of assignment contracts provided by temporary employment agencies;
- the summary statement of social security contributions;
- the declaration of regularization of social security contributions;
- the declaration of staff numbers to the collection agencies for the general social security scheme.
Access to the DSN (Nominative Social Declaration) system is electronic and can be obtained through two websites specified by the decree of December 11, 2014, which approves the list of portals and the model charter relating to the nominative social declaration. Upon registration on one of these portals, a charter is provided to the employer using the DSN. The charter outlines the conditions and technical procedures for submitting the DSN and indicates the precautions to be taken when using this system. The list of
data collected and sent to the various relevant organizations is defined by the decree of December 11, 2014, which establishes the data for the nominative social declaration relating to employees covered by the general social security scheme, to be sent to the competent administrations and organizations. The data is transmitted by the general social security funds, the URSSAF (Union for the Collection of Social Security and Family Allowance Contributions), and the national old-age insurance fund for salaried workers. As an example, the annex to the decree stipulates that the employee's social security number may be transmitted:
- to the local health insurance fund;
- to the family allowance funds;
- at Pôle emploi;
- to the department of animation, research, studies and statistics;
- at the national institute of statistics and economic studies;
- to supplementary organizations.
