La déclaration sociale nominative, la fameuse « DSN », vise à remplacer la plupart des déclarations sociales réalisées par les employeurs auprès de différents organismes et à diverses échéances comme les attestations de salaire en cas d’arrêt de travail ou encore la déclaration unifiée des cotisations sociales.
Déclaration unique et mensuelle, elle est générée à partir des données rentrées dans le logiciel de paie et envoyée à l’administration par voie électronique. Elle permet donc à l’employeur ou à l’expert-comptable, en une seule transmission, d’adresser aux différents organismes sociaux les informations qu’ils exigent (identification du cabinet et du salarié, emploi occupé, rémunérations versées, etc.).
La DSN a d’abord été disponible sur la base du volontariat avant de devenir obligatoire pour les très grands cabinets. Elle aurait dû s’imposer à tous les employeurs au 1er janvier dernier. Mais la loi de financement de la Sécurité sociale pour 2016 a reporté cette généralisation jusqu’en juillet 2017 pour près de 1,5 million d’employeurs qui n’ont pas encore sauté le pas.
Qui doit appliquer la DSN ?
Depuis mai 2015, les cabinets redevables, pour l’année 2013, de cotisations et contributions sociales d’un montant égal ou supérieur à 2 millions d’euros doivent avoir mis en place la DSN. Ce seuil étant fixé à 1 million d’euros pour les employeurs qui font appel à un expert-comptable ayant lui-même déclaré, en 2013, pour l’ensemble de ses clients, une somme totale de cotisations et contributions sociales égale ou supérieure à 10 millions d’euros.
La DSN doit également continuer à être utilisée par les cabinets qui l’avaient instaurée, avant le 1er janvier 2016, sur la base du volontariat.
Quels seront les prochains employeurs concernés ?
Les autres cabinets devront mettre en place la DSN à différentes échéances fixées en fonction du montant annuel des cotisations sociales versées ou de leur effectif et selon qu’elles ont ou non recours à un expert-comptable pour effectuer leurs déclarations. Sachant que la généralisation de la DSN à tous les cabinets sera, en principe, terminée au 1er juillet 2017.
Précision : le calendrier précis de cette mise en œuvre progressive doit être défini dans un décret non encore paru à ce jour.
Bien évidemment, les cabinets peuvent toujours anticiper ces échéances en passant à la DSN dès maintenant sur la base du volontariat. C’est même une démarche conseillée…
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