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Declaration
DSN: possible regularization in case of persistent abnormalities
Publié le 28 juillet 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Since July, Urssaf has been able to issue a substitute DSN. This new mechanism occurs when an anomaly persists despite restarts. This new possibility provides more security for employees by protecting their social rights. Undertake Public Service take stock with you.
THEUrssaf: titleContent set up a DSN: titleContent substitute. This mechanism is activated when an anomaly persists in the company’s NSN, in particular for the data constituting the ‘capped gross tax base’.
Thus, this rectification is not automatic : it comes after several reminders and a discussion phase with the reporting company.
Before the implementation of the alternative DSN, in March 2026, the Urssaf made available to the employer a summary via an annual reminder business report (CRM). This reminder includes the anomalies detected as well as the possibilities of regularization.
From this shipment, the company has 2 months to make corrections or to file an objection with the Urssaf. If the anomalies persist, the Urssaf intervenes by implementing a substitute DSN in order to regularize the associated contribution amounts.