{"id":11896,"date":"2015-12-31T00:30:48","date_gmt":"2015-12-30T23:30:48","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11896"},"modified":"2026-03-26T14:50:43","modified_gmt":"2026-03-26T13:50:43","slug":"declaration-sociale-nominative-dsn","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/declaration-sociale-nominative-dsn\/","title":{"rendered":"La D\u00e9claration Sociale Nominative (DSN)"},"content":{"rendered":"<p class=\"p1\">La d\u00e9claration sociale nominative (DSN)\u00a0est une d\u00e9claration sociale devenue obligatoire pour toutes les entreprises au 1er janvier 2016. Elle <b><i>r\u00e9unit la plupart des obligations d\u00e9claratives<\/i><\/b> des entreprises auparavant \u00e9clat\u00e9es sur de nombreuses d\u00e9clarations,\u00a0et centralise les informations sociales en un seul document. Elle a ainsi simplifi\u00e9 la charge administrative d\u00e9clarative des entreprises.<\/p>\n<p class=\"p1\">Quelles informations sont communiqu\u00e9es dans la DSN\u00a0? Quelle est sa finalit\u00e9\u00a0? Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, fait un point sur la D\u00e9claration Sociale Nominative (DSN).<\/p>\n<h3><b>La DSN, pour qui\u00a0?<\/b><\/h3>\n<p class=\"p1\">La DSN concerne toutes les entreprises bas\u00e9es en France employant un effectif salari\u00e9 ou assimil\u00e9-salari\u00e9, et relevant du r\u00e9gime g\u00e9n\u00e9ral de la S\u00e9curit\u00e9 Sociale,\u00a0du r\u00e9gime agricole et de certains r\u00e9gimes sp\u00e9ciaux. (\u00c9tablissements Publics Industriels, exploitations de production\u2026).<\/p>\n<p class=\"p1\">Elle est r\u00e9alis\u00e9e par num\u00e9ro de Siret (\u00e9tablissement) et non par num\u00e9ro de Siren, (entreprise). Il y a donc autant de DSN qu\u2019il existe d&rsquo;\u00e9tablissements au sein de l\u2019entreprise. Chaque DSN regroupe les informations concernant l\u2019ensemble des salari\u00e9s d&rsquo;un m\u00eame \u00e9tablissement.<\/p>\n<p class=\"p1\"><div class=\"encadre-style\"><b>Remarque<\/b> : sont exclus de la mesure de mise en place de la DSN les particuliers utilisant <a href=\"https:\/\/valoxy.org\/blog\/le-cheque-emploi-service-universel-cesu\/\"><span class=\"s1\">le ch\u00e8que emploi service universel (CESU)<\/span><\/a>.<\/div><\/p>\n<h3 class=\"p4\"><b>La D\u00e9claration Sociale Nominative (DSN), qu\u2019est-ce que c\u2019est ?<\/b><\/h3>\n<p class=\"p5\"><b>C<\/b>omme son nom l\u2019indique, la DSN est nominative, c\u2019est-\u00e0-dire propre \u00e0 chaque salari\u00e9. Elle est\u00a0compl\u00e9t\u00e9e mensuellement par l\u2019employeur (ou par son <a href=\"https:\/\/valoxy.org\/blog\/lexpert-comptable\/\"><span class=\"s2\">expert-comptable<\/span><\/a> en charge de la paie),\u00a0\u00e0 partir des donn\u00e9es li\u00e9es \u00e0 la paie. Et ce, m\u00eame si le salari\u00e9 n\u2019a per\u00e7u aucune r\u00e9mun\u00e9ration.<\/p>\n<p class=\"p5\"><b>Elle permet \u00e0 l\u2019employeur de payer les cotisations sociales et de transmettre de mani\u00e8re s\u00e9curis\u00e9e :<\/b><\/p>\n<ul class=\"ul1\">\n<li class=\"li5\">aux organismes sociaux (Urssaf, CPAM, France Travail, etc.) les informations n\u00e9cessaires \u00e0 la gestion de la protection sociale des salari\u00e9s (droits, ch\u00f4mage, retraite, etc.)<\/li>\n<li class=\"li5\">\u00e0 l\u2019Administration fiscale les informations n\u00e9cessaires \u00e0 la gestion du pr\u00e9l\u00e8vement \u00e0 la source (PAS) et du pr\u00e9-remplissage des d\u00e9clarations d\u2019imp\u00f4t,<\/li>\n<\/ul>\n<p class=\"p5\">Un logiciel de paie compatible avec la production des fichiers DSN est indispensable.<\/p>\n<p class=\"p1\">Une DSN d\u00fbment compl\u00e9t\u00e9e remplace (sous r\u00e9serve de certaines conditions compl\u00e9mentaires)<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">les attestations de salaires pour les <a href=\"https:\/\/valoxy.org\/blog\/les-ijss-indemnites-journalieres-de-securite-sociale\/\"><span class=\"s3\">Indemnit\u00e9s Journali\u00e8res<\/span><\/a>,<\/li>\n<li class=\"li1\">l\u2019attestation de l\u2019employeur relative \u00e0 l\u2019assurance ch\u00f4mage,<\/li>\n<li class=\"li1\">l\u2019option pour la portabilit\u00e9 des droits de pr\u00e9voyance compl\u00e9mentaire,<\/li>\n<li class=\"li1\">les d\u00e9clarations de cotisations et de contributions sociales aux<span class=\"s4\"> <a href=\"https:\/\/valoxy.org\/blog\/urssaf-03092014avallau\/\"><span class=\"s5\">URSSAF<\/span><\/a><\/span>,<\/li>\n<li class=\"li1\">la d\u00e9claration de mouvement de main d\u2019\u0153uvre,<\/li>\n<li class=\"li1\">le formulaire de radiation du salari\u00e9 des organismes compl\u00e9mentaires pour la\u00a0gestion des contrats collectifs obligatoires.<\/li>\n<\/ul>\n<p class=\"p1\">Elle rempl<span class=\"s6\">ace aussi la plupart des d\u00e9cla<\/span>rations sociales (DADS-U, <a href=\"https:\/\/valoxy.org\/blog\/obligation-demploi-des-travailleurs-handicapes\/\"><span class=\"s7\">DOETH<\/span><\/a>, DMMO, DTS avec le BVM, etc.)<\/p>\n<p class=\"p1\">La DSN permet \u00e9galement aux organismes sociaux de mieux suivre les droits des salari\u00e9s, mais aussi les erreurs (ou les fraudes) qui pourraient \u00eatre commises. Voir \u00e0 ce sujet notre article <a href=\"https:\/\/valoxy.org\/blog\/la-dsn-de-substitution\/\">La DSN de substitution<\/a>.<\/p>\n<p class=\"p1\">.<\/p>\n<h3 class=\"p3\"><b>La DSN en d\u00e9tail<\/b><\/h3>\n<p class=\"p1\">La DSN est une <b><i>t\u00e9l\u00e9d\u00e9claration mensuelle<\/i><\/b>. Elle comprend pour chaque salari\u00e9\u00a0:<\/p>\n<p class=\"p1\">Les \u00e9v\u00e8nements mensuels :<\/p>\n<ul class=\"ul2\">\n<li class=\"li1\">Les donn\u00e9es d\u2019identification de l\u2019employeur et du salari\u00e9,<\/li>\n<li class=\"li1\">La nature du poste et sa r\u00e9mun\u00e9ration,<\/li>\n<li class=\"li1\">Les assiettes, les cotisations et les contributions sociales que l\u2019employeur doit verser,<\/li>\n<li class=\"li5\">les \u00e9v\u00e9nements marquants du mois (arr\u00eat de travail, absence, fin de contrat\u2026)<\/li>\n<li class=\"li1\">La reprise anticip\u00e9e du travail \u00e0 la suite \u00a0d\u2019un arr\u00eat,<\/li>\n<li class=\"li1\">La fin du contrat de travail.<\/li>\n<\/ul>\n<p class=\"p1\">Les signalements sont \u00e9mis au moment o\u00f9 se produit l&rsquo;\u00e9v\u00e9nement, ou dans un d\u00e9lai de 5 jours maximum.<\/p>\n<p class=\"p1\"><b>La DSN doit \u00eatre r\u00e9alis\u00e9e chaque mois sans exception, m\u00eame si aucune r\u00e9mun\u00e9ration n\u2019a \u00e9t\u00e9 vers\u00e9e<\/b>. Pour cesser la d\u00e9claration, l\u2019employeur doit pr\u00e9venir l\u2019organisme de recouvrement des cotisations de s\u00e9curit\u00e9 sociale dont il rel\u00e8ve.<\/p>\n<p class=\"p1\"><div class=\"encadre-style\"><b>Remarque<\/b>\u00a0: il est obligatoire pour l\u2019employeur d\u2019informer les salari\u00e9s des donn\u00e9es transmises dans le cadre de la DSN, dans le respect des droits d\u2019acc\u00e8s et de droit \u00e0 rectification.<\/div><\/p>\n<h3 class=\"p3\"><b>La DSN en application<\/b><\/h3>\n<p class=\"p1\">La DSN est t\u00e9l\u00e9transmise via un portail d\u00e9claratif (net-entreprise) directement aux URSSAF et aux caisses de S\u00e9curit\u00e9 Sociale concern\u00e9es. Celles-ci transmettent \u00e0 leur tour les donn\u00e9es aux diff\u00e9rents organismes sociaux et \u00e0 France Travail (anciennement P\u00f4le Emploi).<\/p>\n<p class=\"p1\">Cet article vous a \u00e9t\u00e9 utile ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Retrouvez aussi nos autres articles sur le blog de Valoxy :<\/p>\n<ul class=\"ul1\">\n<li class=\"li8\"><span class=\"s5\"><a href=\"https:\/\/valoxy.org\/blog\/coffre-fort-numerique\/\">Le coffre-fort num\u00e9rique<\/a><\/span><\/li>\n<li class=\"li8\"><span class=\"s5\"><a href=\"https:\/\/valoxy.org\/blog\/le-bulletin-de-paie-modifie\/\">Le bulletin de paie modifi\u00e9<\/a><\/span><\/li>\n<li class=\"li8\"><span class=\"s5\"><a href=\"https:\/\/valoxy.org\/blog\/la-simplification-du-bulletin-de-paie\/\">La simplification du bulletin de paie<\/a><\/span><\/li>\n<li class=\"li8\"><span class=\"s5\"><a href=\"https:\/\/valoxy.org\/blog\/securiser-la-transmission-du-bulletin-de-paie\/\">La transmission s\u00e9curis\u00e9e du bulletin de paie<\/a><\/span><\/li>\n<li class=\"li8\"><span class=\"s5\"><a href=\"https:\/\/valoxy.org\/blog\/bilan-comptable\/\">Comment lire un bilan comptable en un clin d\u2019\u0153il et 10 informations simples ?<\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La d\u00e9claration sociale nominative (DSN)\u00a0est une d\u00e9claration sociale devenue obligatoire pour toutes les entreprises au 1er janvier 2016. Elle r\u00e9unit la plupart des obligations d\u00e9claratives des entreprises auparavant \u00e9clat\u00e9es sur de nombreuses d\u00e9clarations,\u00a0et centralise les informations sociales en un seul&#8230;<\/p>\n","protected":false},"author":1,"featured_media":64878,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-11896","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-rh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La D\u00e9claration Sociale Nominative (DSN) | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La D\u00e9claration Sociale Nominative (DSN) permet une d\u00e9claration unique et simplifi\u00e9e des \u00e9l\u00e9ments salariaux des salari\u00e9s.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/declaration-sociale-nominative-dsn\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La D\u00e9claration Sociale Nominative (DSN) | Blog Valoxy - 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