Human Resources

Until 2 Feb 2026

Make your annual declaration of departure of seniors

Publié le 19 janvier 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Each employer must communicate to the Urssaf the declaration of departure of the seniors before February 2. This declaration is made within the DSN.

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Image 1Crédits: Olivier Le Moal - stock.adobe.com

What information should be communicated?

This statement, integrated into the DSN, allows the employer to inform the Urssaf of the number of employees (or assimilated) who, during the year 2025:

  • have taken early retirement;
  • have been placed in early cessation of activity;
  • have been retired at the initiative of the employer;
  • have been made redundant or have benefited from the contractual break (applies only to employees aged 55 and over).

The employer must also inform the Urssaf of the age of the employees in question and the amount of the benefit that has been granted to them.

The declaration must be completed and sent by 2 February 2026.

Please note

Failure to file this return within the prescribed time limits results in a penalty equal to 600 times the gross hourly rate of the SMIC, i.e. €7,212.

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