What is the DSN (déclaration sociale nominative)?
The DSN, or déclaration sociale nominative, is the monthly electronic declaration that employers in France file from their payroll software. One file reports each employee's pay, contributions, hours and events such as hires, sick leave and departures, replacing most separate social declarations. It is due on the 5th or 15th of the following month.
Also calleddéclaration sociale nominativenominative social declaration
Compare the softwareBest AI payroll software →All 10 payroll vendors →
- Frequency
- Monthly, plus event reports
- Deadline
- 5th or 15th of following month
- Filed through
- net-entreprises.fr
How the DSN works
Payroll software generates the DSN after each pay run and sends it through net-entreprises.fr or an approved provider. The data is shared with URSSAF, pension and provident funds, unemployment insurance and the tax authority, which uses it for income tax withheld at source. Employers with 50 or more employees who pay salaries in the month worked file by the 5th of the following month; smaller employers, and larger ones that pay in the following month, file by the 15th. Events such as sick leave or the end of a contract are reported in separate event-based declarations within short deadlines. Errors appear as anomaly reports and are corrected in later declarations. PayFit, built in Paris, generates and files the DSN from its payroll.
Common questions
When is the DSN due?+
By the 5th of the following month for employers with at least 50 employees who pay salaries in the month worked, and by the 15th for other employers.
What does the DSN replace?+
Most separate declarations to social security, pension, provident and unemployment bodies. It also carries the income tax withheld at source from employees' pay.
Who must file a DSN?+
Private sector employers in France, from the first employee. It is generated by payroll software, so in practice the payroll provider or accounting firm prepares it.
Payroll software that files the DSN
Part of Accountio’s accounting technology coverage · Glossary
