Mandatory social declarations in France: understanding the DSN
In France, the nominative social declaration (DSN) consolidates most of an employer’s social declarations into a single monthly transmission. Discover how it works, its schedule and the associated obligations.
In a nutshell
- The DSN centralizes the majority of an employer’s social declarations.
- It is transmitted on a monthly and digital basis.
- It simplifies the employer’s administrative obligations.
- It includes periodic and event-based declarations.
What is the nominative social declaration (DSN)?
The DSN is now at the heart of business’s social obligations in France. It allows for the transmission, in a single filing, of all information necessary for employee tracking, while simplifying administrative procedures.
This centralization replaces numerous declarations that were previously performed separately.
What information is transmitted?
The DSN is based on payroll data and covers the entirety of an employee’s life within the business.
- Information related to the employment contract and the position held.
- Compensation components and associated social security contributions.
- The working hours declared for each period.
- Events impacting the contract (hiring, leave, termination of contract).
How to file the DSN
The DSN is filed electronically according to procedures set each year by decree of the Minister in charge of Social Security.
When to file the DSN
The DSN relies on two types of complementary declarations.
The monthly DSN
It serves as the main foundation of the system.
- It is transmitted every month.
- It includes information derived from payroll.
The event-based DSN
It acts as a supplement when certain situations occur.
- Leave of absence.
- Termination of contract.
- Resumption of activity.
These declarations allow for real-time updates of employee rights.
A supported system from URSSAF
The implementation of the DSN is part of an administrative simplification strategy.
Employers can benefit from support provided by the URSSAF “Première Embauche” [First Hire] service if they have questions regarding their obligations.
This 12-month support period helps secure procedures and ensure the compliance of declarations, notably through assistance with all online procedures, a personalized contact to answer questions, support regarding employer responsibilities and applicable regulations and pPreventative account monitoring to prevent reporting errors.
Which declarations are integrated into the DSN?
Before the DSN, employers had to file several distinct declarations. Today, the DSN notably consolidates:
- Annual social data declarations (DADS).
- Declarations related to the employment of disabled workers (DOETH).
- Labor movement declarations (DMMO).
- Social security contribution forms.
This centralization represents a significant time-saving for businesses.
Obligation to employ disabled workers (DOETH)
Certain specific obligations are now integrated into the DSN. This is the case for the declaration relative to the employment of disabled workers, which concerns businesses with at least 20 employees. It aims to promote professional inclusion and ensure compliance with legal obligations.
This declaration is made once a year via the DSN.
DOETH obligation: Businesses with fewer than 20 employees
Businesses with fewer than 20 employees are not subject to this obligation but must declare each month via the DSN the disabled worker status of their employees.
At a glance
This page explains how the nominative social declaration (DSN) works and its role in companies’ social reporting obligations in France. It is based on institutional sources such as URSSAF and social security bodies. It presents information covering the transmission of payroll data, monthly and event-based declarations, and related reporting obligations. It uses the example of a company transmitting its social data each month and reporting employee-related events via the DSN.