Due dates for monthly DSN filings
The employer will include full details of taxable pay, PAS (tax withholding) and social insurance contribution sdeducted, in the monthly DSN return for employees (see 1.2). The employer must file the DSN and remit payment of the withheld amounts on a monthly or quarterly cycle. This depends on the size of the company as detailed below:
| Company size | Earliest date | Latest date |
| 50 + employees | 10th of current month | 5th of following month |
| Up to 49 employees | 20th of current month | 15th of following month |
| Up to 10 employees | May opt for quarterly reporting, by 31 December of previous year (eg 31 December 2023 for financial year 2024) | 15th of following month |
Payment of the withheld amounts
Withholding is operated to collect income tax (see 2.1) and social security contributions on behalf of several organisations (see 2.3). A single remittance of the total contributions is made via Net-Enterprises.fr, which is responsible for distributing the relevant contributions to each of the bodies concerned.
Contributions
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:30