{"id":73535,"date":"2026-03-26T12:43:10","date_gmt":"2026-03-26T11:43:10","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=73535"},"modified":"2026-04-09T15:31:58","modified_gmt":"2026-04-09T13:31:58","slug":"la-dsn-de-substitution","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/la-dsn-de-substitution\/","title":{"rendered":"La DSN de substitution"},"content":{"rendered":"\n<p>En 2026, l\u2019URSSAF met en place la D\u00e9claration Sociale Nominative (DSN) de substitution. Ce document permet \u00e0 l\u2019URSSAF de garantir les droits des salari\u00e9s, et de modifier les informations transmises mensuellement par les entreprises si elle estime que les montants indiqu\u00e9s comportent des erreurs.<\/p>\n\n\n\n<p>A quoi sert ce document ? Qui est concern\u00e9 ? Quelles sont les cons\u00e9quences ? Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, explique dans cet article la DSN de substitution.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Rappel<\/strong> :<\/h3>\n\n\n\n<p><a href=\"https:\/\/valoxy.org\/blog\/dsn-transition-numerique\/\">La D\u00e9claration Sociale Nominative (DSN)<\/a> permet aux employeurs d&rsquo;informer les organismes sociaux, et notamment l\u2019URSSAF et les Caisses de Retraites, des droits sociaux des salari\u00e9s. Elle alimente les droits \u00e0 la retraite des salari\u00e9s. Et ses donn\u00e9es sont aussi essentielles dans le calcul du RSA, des allocations, des indemnit\u00e9s journali\u00e8res, du ch\u00f4mage, ou encore de la prime d\u2019activit\u00e9. L&rsquo;URSSAF v\u00e9rifie chaque mois les informations transmises.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Quels sont les objectifs de la DSN de substitution ?<\/strong><\/h3>\n\n\n\n<p>La \u201cDSN de substitution\u201d a d&rsquo;abord pour objectif de \u201cgarantir\u201d les droits \u00e0 la retraite des salari\u00e9s. Et ce, en corrigeant les erreurs pr\u00e9sentes sur les DSN communiqu\u00e9es mensuellement par les entreprises. <a href=\"https:\/\/valoxy.org\/blog\/urssaf-03092014avallau\/\">L\u2019URSSAF<\/a> a en effet la possibilit\u00e9 de <strong>corriger<\/strong> les anomalies \u00e0 la place de l\u2019employeur, en \u00e9mettant une <strong>DSN de substitution. <\/strong>L\u2019Urssaf rectifie elle-m\u00eame certaines donn\u00e9es d\u00e9clar\u00e9es, si elle estime que les montants indiqu\u00e9s sont faux, afin de garantir l\u2019exactitude des informations transmises aux organismes de retraite.<\/p>\n\n\n\n<p>Les modifications pourront entra\u00eener un rappel de cotisations sur les lignes \u201cvieillesse de base\u201d (URSSAF) et \u201cretraite compl\u00e9mentaire\u201d (AGIRC-ARCCO). Des majorations de retard pourront \u00e9galement \u00eatre r\u00e9clam\u00e9es.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Les diff\u00e9rentes \u00e9tapes de la DSN de substitution<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>depuis mars 2025, l\u2019URSSAF signale r\u00e9guli\u00e8rement aux entreprises les anomalies de leur DSN,<\/li>\n\n\n\n<li>entre mars et mai 2026, les entreprises ont 2 mois pour corriger les anomalies non encore rectifi\u00e9es sur les assiettes brutes plafonn\u00e9es, ou s\u2019y opposer sur le site de l\u2019URSSAF,<\/li>\n\n\n\n<li>en Juin 2026, l\u2019URSSAF corrigera les anomalies \u00ab\u00a0persistantes\u00a0\u00bb et les transmettra aux caisses de retraite avec demande de rappel de cotisations, dans un rapport appel\u00e9 \u201cCRM de post-substitution\u201d. Il s\u2019agit d\u2019un compte-rendu m\u00e9tier (CRM) qui permet \u00e0 l&rsquo;URSSAF de faire un retour aux entreprises, d\u00e8s la r\u00e9ception de leurs d\u00e9clarations, quand elle a d\u00e9tect\u00e9 une anomalie.<\/li>\n\n\n\n<li>en cas de rappel de cotisations, il y a mise en recouvrement avec majorations de retard. (ou remboursement s\u2019il s\u2019agit d\u2019un cr\u00e9dit). La contestation nne peut se fair que devant la Commission de Recours Amiable (CRA).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Selon quel m\u00e9canisme ?<\/strong><\/h3>\n\n\n\n<p>Comme expliqu\u00e9 ci dessus, avant la mise en place d\u00e9finitive de la DSN de substitution, l\u2019Urssaf a adress\u00e9, en mars 2026, un rappel annuel (\u201ccompte-rendu m\u00e9tier\u201d ou \u201cCRM\u201d de rappel annuel) r\u00e9capitulatif des anomalies encore non rectifi\u00e9es, et incluant des propositions de r\u00e9gularisation.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Si l\u2019entreprise \u00e9tablit sa DSN le 05 du mois, l\u2019URSSAF aura \u00e9mis ce CRM le 13\/03\/2026, indiquant les anomalies de l\u2019ann\u00e9e 2025.<\/li>\n\n\n\n<li>Si l\u2019entreprise \u00e9tablit sa DSN le 15 du mois, l\u2019URSSAF aura \u00e9mis ce CRM le 23\/03\/2026.<\/li>\n<\/ul>\n\n\n\n<p>Ce rappel annuel est disponible dans le tableau de bord \u201cSuivi DSN\u201d du site de l\u2019URSSAF et dans le logiciel de paie de l\u2019entreprise.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Comment proc\u00e9der pour corriger ?<\/strong><\/h3>\n\n\n\n<p>Pour acc\u00e9der au CRM de rappel, il faut se rendre sur son compte Net Entreprises, puis sur le lien \u201cURSSAF \/ Suivi DSN\u201d :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S\u00e9lectionnez \u00ab Toutes les p\u00e9riodes 2025 \u00bb. Si l\u2019URSSAF indique :\n<ul class=\"wp-block-list\">\n<li>\u201cvos d\u00e9clarations ne comportent pas d\u2019anomalies\u201d, dans ce cas, il n\u2019y a aucune action \u00e0 faire.<\/li>\n\n\n\n<li>\u201cun bilan des anomalies reprend le nombre d\u2019anomalies d\u00e9tect\u00e9es qui doivent \u00eatre corrig\u00e9es\u201d. Dans ce cas, il faudra cliquer sur l\u2019anomalie et se laisser guider pour la consulter.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Exemple<\/h4>\n\n\n\n<p>Pour y r\u00e9pondre, il faut aller sur \u00ab Messagerie \/ Nouveau message \/ Une formalit\u00e9 d\u00e9clarative \/ G\u00e9rer\/Traiter un rejet ou une anomalie DSN \/ Envoyer un message (dans lequel il faudra le motif de l\u2019\u00e9cart).<\/p>\n\n\n\n<p>Il est possible de joindre des pi\u00e8ces (exemple : bulletin de paie, r\u00e9capitulatif de paie, vos calculs, \u2026) pour argumenter sa r\u00e9ponse.<\/p>\n\n\n\n<p>En fonction de la r\u00e9ponse de l\u2019URSSAF, l\u2019entreprise pourra \u00eatre amen\u00e9e \u00e0 devoir effectuer des r\u00e9gularisations sur la paie.<\/p>\n\n\n\n<p>\u00c0 partir de l\u2019\u00e9mission de ce \u201cCRM de rappel annuel\u201d, <strong>l\u2019entreprise dispose de 2 (deux) mois pour proc\u00e9der aux rectifications.<\/strong> Elle peut aussi contacter son conseiller URSSAF afin de b\u00e9n\u00e9ficier d\u2019un accompagnement ou de s\u2019opposer aux corrections. (guide pas \u00e0 pas en ligne avec \u201cSuivi DSN\u201d, accessible sur l\u2019espace en ligne).<\/p>\n\n\n\n<p>Ce m\u00e9canisme de rectification des d\u00e9clarations ne sera activ\u00e9 que dans le cas o\u00f9 une erreur <strong>persiste<\/strong> dans les donn\u00e9es \u201cd&rsquo;assiette brute plafonn\u00e9e\u201d. Et ce, apr\u00e8s plusieurs rappels et apr\u00e8s une phase de discussion avec le d\u00e9clarant. Dans le cas o\u00f9 des cotisations seraient dues, l\u2019URSSAF adressera \u00e0 l\u2019employeur une mise en recouvrement.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Comment \u00e9viter ces rappels ?<\/strong><\/h3>\n\n\n\n<p>Afin d\u2019\u00e9viter des \u201crappels\u201d, les entreprises doivent f<strong>iabiliser<\/strong> leurs DSN en corrigeant les erreurs au fur et \u00e0 mesure :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>lors du calcul de la paie, en param\u00e9trant attentivement les logiciels de paie (nomenclatures DSN, fiches OC \u2026). Et au moment du d\u00e9p\u00f4t de la DSN, gr\u00e2ce aux contr\u00f4les int\u00e9gr\u00e9s aux logiciels de paie, et aux outils mis \u00e0 disposition (\u201cDSN-val\u201d et \u201cDSN-FPOC\u201d).<\/li>\n\n\n\n<li>apr\u00e8s le d\u00e9p\u00f4t de la DSN, en consultant r\u00e9guli\u00e8rement les CRM remont\u00e9s par les organismes destinataires de la DSN et int\u00e9gr\u00e9s aux logiciels de paie (normalis\u00e9s NEOReS ou disponibles sur le tableau de bord Net-entreprises).\n<ul class=\"wp-block-list\">\n<li>Suivi DSN (URSSAF)<\/li>\n\n\n\n<li>DSN-Fiab (Agirc-Arrco)&nbsp;<\/li>\n\n\n\n<li>PEP\u2019S (CDC)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>Les anomalies constat\u00e9es devront \u00eatre corrig\u00e9es (ou l\u2019entreprise devra s\u2019y opposer) au plus tard lors de la seconde \u00e9ch\u00e9ance d\u00e9clarative suivant la notification du CRM de rappel.<\/p>\n\n\n\n<p>Vous souhaitez un accompagnement pour l\u2019\u00e9tablissement de vos bulletins de paie ou sur la DSN de substitution ? Contactez Valoxy RH\/Paie au 03 20 39 33 47 ou sur <a href=\"mailto:valoxyrhpaie@valoxy.fr\">contact@valoxy.fr<\/a>.<\/p>\n\n\n\n<p>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\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/valoxy.org\/blog\/wp-admin\/post.php?post=20966&amp;action=edit\">Les mentions sur le bulletin de paie<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-simplification-du-bulletin-de-paie\/\">La simplification du bulletin de paie<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/securiser-la-transmission-du-bulletin-de-paie\/\">La transmission s\u00e9curis\u00e9e du bulletin de paie<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/wp-admin\/post.php?post=10838&amp;action=edit\">La portabilit\u00e9 de la mutuelle et de la pr\u00e9voyance<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>En 2026, l\u2019URSSAF met en place la D\u00e9claration Sociale Nominative (DSN) de substitution. Ce document permet \u00e0 l\u2019URSSAF de garantir les droits des salari\u00e9s, et de modifier les informations transmises mensuellement par les entreprises si elle estime que les montants&#8230;<\/p>\n","protected":false},"author":1,"featured_media":73536,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-73535","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 DSN de substitution | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La DSN de substitution permet \u00e0 l\u2019URSSAF de modifier les informations transmises si elle estime que les montants indiqu\u00e9s sont erron\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\/la-dsn-de-substitution\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La DSN de substitution | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"La DSN de substitution permet \u00e0 l\u2019URSSAF de modifier les informations transmises si elle estime que les montants indiqu\u00e9s sont erron\u00e9s.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/la-dsn-de-substitution\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-26T11:43:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-09T13:31:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2026\/03\/dsn-de-substitution-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/la-dsn-de-substitution\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/la-dsn-de-substitution\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"La DSN de substitution\",\"datePublished\":\"2026-03-26T11:43:10+00:00\",\"dateModified\":\"2026-04-09T13:31:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/la-dsn-de-substitution\/\"},\"wordCount\":1094,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/la-dsn-de-substitution\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2026\/03\/dsn-de-substitution-scaled.jpg\",\"articleSection\":[\"Social-rh\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/la-dsn-de-substitution\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/la-dsn-de-substitution\/\",\"url\":\"https:\/\/valoxy.org\/blog\/la-dsn-de-substitution\/\",\"name\":\"La DSN de substitution | Blog Valoxy - 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