Registered Social Declaration (DSN)

Verified 04 May 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

The DSN: titleContent is an online declaration made every month from payroll data. It allows the employer to pay social contributions and transmit them securely to social organizations (Urssaf: titleContent, CPAM: titleContentFrance, Labor, etc.) the information necessary for the management of the social protection of employees. Payroll software compatible with the DSN is required.

The NSN is a statement online which must be produced every month.

It allows a unique and automated transmission of information relating to each employee. It is generated from the payroll software.

Two types of information are provided:

  • Employee payroll data
  • Events affecting his periods of activity: sick leave, sickness, maternity, paternity, termination of contract, etc.

Warning  

The DSN is carried out by number of Siret (establishment) and not by number of Siren (company). As many NSNs must therefore be produced as there are establishments within the company. Each DSN groups together the information concerning all the employees of the same establishment.

Centralized DSN several statements previously carried out separately by the employer.

For example, the following statements:

  • DADS-U: titleContent
  • DOETH
  • DMMO: titleContent
  • SDR: titleContent with the BVM (monthly payment slip)

The full list of declarations now included in the NSN can be found in the documentation available on Net-companies:

What features and statements does the NSD replace?

Net-companies-GIP Modernization of social declarations

Pour en savoir plus

The transmission of the DSN makes it possible to carry out the following two operations:

  • Calculation and payment of social security contributions
  • Automatic transmission to social organizations of information on employees (remuneration, activities, etc.), in particular on the CPAM: titleContent, atUrssaf: titleContent, atAgirc-Arrco: titleContent, to complementary health organizations and France Travail.

Please note

The Withholding at source (PAS) is a device fully integrated into the DSN. The employer must deduct the income tax (IR) withholding tax monthly at the same time as the social security contributions. It then remits the withholding tax to the company Tax Office (SIE).

All companies that employ employees must complete a DSN.

The DSN allows the transmission of all payroll data (individual information, employment contracts, remuneration and bonuses, contributions, absences and take-overs, etc.).

It centralizes several statements. The DSN thus replaces several periodic or event-based social declarations and allows the employer to complete the formalities more simply.

Steps related to wages and social contributions
  • Declarations addressed to the Urssaf, the special social security schemes, the MSA funds, France Travail, the compulsory supplementary pension bodies, the paid leave funds and the supplementary bodies (managing supplementary health, provident, and supplementary pension) including: DUCS, Summary slip of social contributions and contributions, DADS-U: titleContent annual
  • Mandatory Declaration of Employment for Disabled Workers (DOETH)
  • Automated receipt of the modulated rate of unemployment insurance contributions (bonus-malus).
Tax-related approach

Data transmission for the withholding tax (PAS) income tax.

Approaches related to illness and occupational risks
Steps related to employment, for the purposes of the contract, monitoring of staff
  • Employer certificate destined for France Travail
  • Statement of temporary assignment contracts provided by theETT: titleContent France to Work
  • Flow for the control of jobseekers in reduced activity (Jobseeker employees - SDE) by France Travail
  • Automated reception of general staff, apprenticeship and OETH calculated by Urssaf and MSA
  • Declaration of the BOETH status of employees (beneficiary of the employment obligation of disabled workers)
  • Statistical survey on labor movements of the Dares (DMMO: titleContent and EMMO).
Approaches related to training
Steps related to allowances
  • Use of net tax remuneration for the calculation of APL: titleContent and the C2S
  • Use of the net social amount for the calculation of RSA: titleContent and the activity bonus.
Steps related to retirement

Provision of pension accounts for all plans.

Please note

Net-companies.fr communicates a list of all statements collected in DSN.

The NSN must be submitted once a month. It is the "Periodic DSN".

The DSN is supplemented by reports of sickness arrest, {circumflex over (X)}, end of contract events. The "DSN event reporting" must be sent within 5 days.

Periodic DSN

The NSN must be transmitted 1 time per month.

The NSN must be submitted within one month of the period of paid employment.

The deadline varies according to the company's workforce:

  • If the company employs less than 50 employees : the NSN must be made no later than 15 of the month which follows the period of paid work.
  • If the company employs 50 employees and more : the NSN must be made no later than 5 of the month which follows the period of paid work.

Whether the deadline falls on a public holiday or not workmanlike, it shall be postponed to the next working day.

Please note

The rates and ceilings applied to social contributions are those for the period of activity, even if the salary is paid the following month.

DSN event reporting

Between 2 monthly DSNs, a DSN may be required to report an event that has occurred.

This NSN must be transmitted in the 5 days workmanship which follow the event.

The events concerned are as follows:

  • Work stoppage (in case of illness, maternity, paternity, etc.)
  • Early resumption (when the employee returns to work before the end date of the work stoppage initially planned)
  • Termination of employment contract (when an employee leaves the company, regardless of the reason).

FYI  

Thus, any event that occurs during the month, must be reported in the "DSN event reporting".

Who can make the statement?

The DSN can be performed in different ways:

  • It can be carried out directly by the employer
  • It can be entrusted to a third-party notifier, such as an accountant or a human resources department
  • It can be shared, some declarations being made by the company and others entrusted to a reporting third party such as a public accountant.

FYI  

Since 1 ᵉʳ January 2026, the Tese service can be used for all employees of a company or only for occasional needs of hiring.

If the employer uses a reporting third party, the employer must inform the employer of the coexistence of these 2 management modes of its employees. This organization involves the implementation of a fractional DSN. To learn more about managing social declarations in this situation, see the handy sheet of the Urssaf.  

In case of technical difficulties when using the DSN account, the Net-companies support service can be contacted.

Who shall I contact

  • Net-Companies Contact Center

    0 806 800 700 (non-surcharged call).

By what process to declare?

It is necessary to have a DSN-compliant payroll software.

This software makes it possible to “translate” the information appearing on the pay slip into DSN data.

The NSI is done differently depending on whether the employer is under the general plan or the farm plan.

General scheme

For employees covered by the general social security scheme, the DSN must be made on the website net-companies.fr.

Registered Social Declaration (DSN)

Opening an account on the website net-companies.fr requires a pre-registration.

It is possible to opt for an account allowing the declarations to be made directly, or for an account authorizing the designation of another person (an accountant, a payroll officer) responsible for making them.

Agricultural sector

For employees covered by the agricultural scheme, the DSN must be made on the website of the MSA: titleContent.

MSA - Companies and farmers - DSN: online declaration

The declaration must be made via the DSN when payroll software is used.

In the absence of payroll software, the hiring of farm workers can be reported using TESA+.

FYI  

The title employment simplified agricultural service (TESA-S) is now DSN compatible.

To facilitate the choice between TESA+, TESA-S and the DSN, the MSA provides a comparative and instructions for use for each of these devices.

In the absence of payroll software, the employer may use multiple services :

What is the purpose of the Dashboard and the DSN Tracking tool?

After the declaration, the employer must consult the dashboard in order to take note of the responses of social organizations.

Social agencies send out compliance receipts, anomaly summaries and certificates which can be downloaded, recorded and printed.

These reports are called CRM (business report). They group the anomalies of each declaration by checking for inconsistencies.

A tool called “DSN Tracking” has been set up. It allows you to send a report of the anomalies detected in the declaration.

In the profile the employer must tick the box “DSN Tracking Dashboard».

Anomalies can be corrected quickly thanks to the indications provided.

Two guides proposed by Urssaf can also be consulted:

FYI  

If certain anomalies persist despite several prior reports, the Urssaf may correct the erroneous or inconsistent declarative data by means of a device called “ Substitute DSN ».

The substitute DSN allows the Urssaf to correct incorrect or inconsistent reporting data.

This is a new “last resort” mechanism that can be activated by the Urssaf if anomalies persist on certain data despite several restarts.

FYI  

A substitute DSN may be issued, for the first time, in June 2026, if the anomalies reported in the monthly business reports (CRM) or at the latest in the annual reminder CRM (notified in March 2026) have not been rectified.

As a first step, the corrected declaration will only cover data that have an impact on the calculation of pension entitlements (basic and supplementary pensions).

From the moment it is informed of this, the employer must, by any means and within a reasonable time, inform the employee of the corrections made, as they are likely to have an impact on his entitlement to benefits.

The Urssaf provides a presentation document and a frequently asked questions on the substitute DSN.

No transmission

Failure to submit the NSR will result in a penalty of €20.02 per employee.

DSN transmission delay

A delay in the transmission of the NSR within the mandatory deadlines results in a penalty of €60 per employee and per month of delay (or per fraction of a month of delay).

The penalty is calculated based on the headcount recorded at the time of the last NSN transmitted.

If the delay is less than or equal to 5 days, the penalty may not exceed €6,008 per company and per year.

Cancelation of late payment penalties may be requested if the following 4 conditions are met:

  • No offenses committed in the last 24 months
  • The amount of the penalties is less than €4,005
  • All contributions have been paid
  • The NSN has been transmitted

Forgot to declare an employee

Failure to declare an employee results in a penalty of €60 by employee and per month or by fraction of a month of delay.

It is calculated as a function of the headcount recorded during the last DSN transmitted.

To avoid the penalty, an adjustment must be made within 30 days of the report being submitted.

Inaccuracy in declarations

  • If the employer declares false remuneration, it shall incur a penalty of €40.05 per employee.
  • If he declares false information about his employees, he risks a penalty equal to €13.22.

To avoid the penalty, the employer can regularize within 30 days after the filing of the return.

It is necessary to distinguish whether the company is covered by the general scheme or the agricultural scheme.

Employees of the general scheme

The dates of payment of social contributions (called payment of NSN contributions) vary according to the following 2 criteria:

  • Average annual headcount of the company (as at 31 December of the previous year)
  • Date of payment of salaries.

Employers with less than 50 employees

Tableau - DSN Payment Due Dates

Staff of the company

Date of payment of salaries

Deadline for payment of social security contributions

Less than 50 employees

Whatever the date

The 15th of the month M+1

Fewer than 11 employees who opted for quarterly payment

The 15th of the first month of the following quarter

Employers with more than 50 employees

Tableau - DSN Payment Due Dates

Date of payment of salaries

Deadline for payment of social security contributions

Month M

The 5th of the month M+1

Month M+1

The 15th of the month M+1

Employees of the agricultural scheme

The dates of payment of social contributions (called payment in DSN) vary according to the following 2 criteria:

  • Average annual headcount of the company or farm (as at 31 December of the previous year)
  • Date of payment of salaries.

For companies between 1 and 9 employees

Whatever the date of payment of the salary, the deadline for payment of contributions is the 15th of the month M+1 following the period of work.

Please note

If the employer has opted for the quarterly payment, the employer pays the contributions on the 15th of the month M+1 following the quarter of employment.

For companies with more than 9 employees and less than 11

Tableau - DSN Payment Due Dates

Salary Payment Date

Deadline for payment of social security contributions

No later than the 10th of month M+1

The 15th of the month M+1

Except option for quarterly contributions: in this case, the 15th of the month M+1 following the quarter of employment

Between the 11th and the end of the month M+1

25 of the month M+1

For companies with 11 to 49 employees

Tableau - DSN Payment Due Dates

Salary Payment Date

Deadline for payment of social security contributions

No later than the 10th of month M+1

15 of the month M+1

Between the 11th and the end of the month M+1

25 of the month M+1

For companies with 50 or more employees

Tableau - DSN Payment Due Dates

Salary Payment Date

Deadline for payment of social security contributions

Month M

5 of the month M+1

Between 1er and the 20th of the month M+1

15 of the month M+1

Between the 21st and the end of the month M+1

25 of the month M+1

Who can help me?

Find who can answer your questions in your region

  • Net-Companies Contact Center

    0 806 800 700 (non-surcharged call).

FAQ