The declaration sociale nominative (DSN) to declare online the social security contributions to the social protection bodies, is mandatory from 1 January 2017. Accused of being a headache for employers, a tolerance has been granted for the first quarter of 2017, or up to the pay of the months of may 2017.
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The penalties laid down in the decree of 21 November 2016 in the absence of DSN, or data is incorrect or incomplete, had been frozen to allow time for employers to acclimatize to this new practice. But be careful, a note Urssaf of August 22, 2017 indicates that “this tolerance is no longer applied”.
A salty note
The company, which shall transmit a DSN with errors or omissions are forced to pay penalties, which can quickly climb. Here are the details.
• 49,66 € per employee and per month in 2018 (1.5% of the monthly maximum social security, HSMP), in the case of non-filing of the DSN or omission of employee.
The amount is capped at 150% of the HSMP (4.966,50 euros in 2018) by company, if the delay of the DSN (or omission of an employee) does not exceed five days. This cap is only applicable once per calendar year, the delays the following will not be capped.
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• 33,1 euros per employee and per month in 2018 (1% of the HSMP), for declaration of pay inaccurate that lead to the reduction of dues.
• 16,55 € per employee and per month in 2018 (one-third of 1.5% of the HSMP) for non-filing of data (wage or salaried) that does not result in changes to the contributions payable.
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Attention, the calculation of a company’s workforce will change Social Declaration Name (DSN), user’s guide DSN: the deadline of the administration concerned about the expert-accounting
• 11,03 € per employee and per month in 2018 (one-third of 1% of the HSMP) for inaccuracies of data without any impact on the contributions payable. This penalty is not payable in the case of regularization within 30 days after the date of delivery of the incomplete declaration.
This article has been updated to the 04/02/2018. MB.