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DSN monthly payroll filings

All private sector employers who pay employees, are required to file a monthly Declaration Sociale Nominative (DSN) to the Direction Générale des Finances Publiques (DGFiP).

Note that there is facility for non-resident employers to simplify filings (see 5.3.2).

The DSN return is a consolidated submission covering the following returns, which prior to 2017 were previously submitted separately:

1. Ìý

   •ÌýÌýÌýÌý DUCS Urssaf – summary statement of contributions and annual summary

2. Ìý

   •ÌýÌýÌýÌý DUCS for Agirc and Arrco complementary pension funds

3. Ìý

   •ÌýÌýÌýÌý DUCS for pension funds and contribution slips for Mutuelles and insurance companies

4. Ìý

   •ÌýÌýÌýÌý UAD-DADS – substitution was effective from January 2018 for companies issuing DSNs from January 2017 salary slips)*

5. Ìý

   •ÌýÌýÌýÌý DMMO/EMMO – the declaration and investigation of labour movements

6. Ìý

   •ÌýÌýÌýÌý the salary certificate for the payment of 'daily allowances' in the event of sickness maternity, paternity, accident at work and occupational disease (IYDD)

7. Ìý

   •ÌýÌýÌýÌý the employer certificate for Pôle emploi (now France Travail) (AE)

8. Ìý

   •ÌýÌýÌýÌý cancellation of collective agreements for supplementary