🔎 Webinar | RGDU, DSN de substitution et CRM : sécuriser la paie

Introduction to Silaé Web Conference

Welcome and Overview

• The session begins with a welcome message from the host, introducing Nora Kelyffe, Operations Manager at Silaé.

• The objective of the presentation is to clarify changes occurring in 2026 and their significance for attendees.

Key Topics of Discussion

Legal Changes in 2026

• The conference will cover topics such as RGDU (Réduction Générale Dégressive Unifiée), DSN (Déclaration Sociale Nominative), and other legal updates for 2026.

• Absysciborg's background is shared, highlighting its expertise in management tool integration with notable partners like Microsoft and Agica.

Understanding RGDU

Major Changes Introduced

• Key questions include the major changes brought by RGDU, its impact on exemption rates for businesses, and maintained exceptions amidst unification efforts.

Simplification Goals

• RGDU aims to simplify existing aids and reductions that are currently fragmented across various regulations into a unified framework.

Details of the New Calculation Methodology

Revised Calculations

• The calculation methodology has been revised; it now includes a cap extended to three times the SMIC (minimum wage).

New Parameters Introduced

• New parameters such as power factor P set at 175 and coefficient T have been introduced, affecting maximum exemption rates based on AT (Accident du Travail).

Eligibility Criteria for RGDU

Salary Cap Specifications

• All employees earning less than or equal to three times the current SMIC are eligible under this new regulation.

Dynamic Nature of Regulations

• The applicable SMIC value can change via decree throughout 2026, indicating that these regulations are not static.

Core Formula of RGDU Calculation

Breakdown of Components

• The formula includes a fixed component of 2%, an adjustable delta based on contribution rates, and a degressivity factor set at 1.75.

Maximum Exemption Rates Explained

• Starting January 1, 2026, maximum exemption rates will be adjusted: AT rate drops from 0.50% to 0.49%, while capped old-age contributions increase from 2.02% to 2.11%.

Comparative Analysis of Employer Benefits

Impact on Employers with Over 50 Employees

• A comparison shows that while benefits exist up to a salary threshold of approximately €1.6 SMIC, they diminish significantly beyond two or three times the SMIC compared to previous years' reductions.

Legal Updates for 2026

Changes to Minimum Wage and Contributions

• The minimum wage (SMIC) will increase to €12.20, with the Torer also set at €12.20.

• The ceiling for SQ contributions rises to €4005, while the guaranteed minimum for HDR increases to €4.50, equating to €8.50 per day.

• A new regional mobility contribution applies from July 1, 2026, affecting companies with over 11 employees at a capped rate of 0.15%.

• Regions newly eligible for this contribution include Brittany, Nouvelle-Aquitaine, and Bourgogne-Franche-Comté; the Paca region's rate was reduced from 0.15% to 0.08% in 2025.

Exemptions and Deductions

• Current GS contributions remain unchanged and are capped at four times the social security ceiling.

• Exemptions on tips continue for employees earning at least 1.6 SMIC; employer transport coverage remains exempt up to 75%.

• Gradual reduction of specific deductions is underway; professional expense deductions are decreasing from rates like 30% for journalists down to 24%.

Impact on Employment Termination Contributions

• From January 1, 2026, employer contributions for conventional terminations will rise from 30% to 40%, based on the effective termination date.

CRM Returns and Data Reliability

• Discussion shifts towards CRM returns and their impact on substitution DSNs; emphasis placed on data reliability since DSN implementation.

• URSAF has established a roadmap with stringent controls aimed at ensuring quality data submission through DSNs.

Steps in Data Validation Process

• The data validation process consists of five key steps starting with prevention during DSN submission.

• Companies submitting their DSNs by the deadline receive immediate feedback via CRM119 regarding any anomalies that must be corrected before due dates.

Annual Reminder and Correction Procedures

• If anomalies persist without correction throughout the year, URSAF issues an annual reminder (CRM124), requiring corrections or formal opposition within two months.

• Failure to address these issues allows URSAF to submit a substitution DSN correcting identified anomalies without employer input.

This structured overview captures essential updates regarding legal changes in France as they pertain to wages, contributions, exemptions, employment termination processes, and data management practices as outlined in the transcript provided.

Understanding the Importance of DSN in Payroll Management

The Role of DSN in Correcting Anomalies

• The DSN (Déclaration Sociale Nominative) automatically corrects unaddressed anomalies and sends updates to various organizations, including retirement and health insurance entities.

Significance for Companies

• The DSN will replace over 75 administrative processes, with URSAF taking a leading role in ensuring accurate contribution calculations and enforcing source deductions.

Impact on Employee Rights

• All employee rights, such as pensions, unemployment benefits, and family allowances, are calculated based on data transmitted through the DSN. Errors can significantly affect these rights.

Necessity for Data Accuracy

• Monthly checks introduce ten new control points that companies must comply with; failure to correct errors can lead to significant repercussions, including loss of control over payroll calculations by URSAF.

Managing Compliance Workload

• Companies must adapt their payroll processing to integrate compliance analysis continuously; otherwise, they face increased workloads during specific periods each year for identifying and correcting anomalies.

The Consequences of Non-compliance

Potential Penalties

• If URSAF recalculates contributions due to discrepancies found during audits (DSM), companies may incur penalties amounting to 1% of the social security ceiling per employee for missing or incorrect remuneration data.

SILAE: A Solution for Payroll Management

Features of SILAE Software

• SILAE is a leading payroll software that automates many processes related to compliance and data accuracy while integrating new legal requirements seamlessly into its system.

Adaptability and Updates

• As a SaaS solution, SILAE incorporates monthly updates automatically whenever new regulatory controls are introduced, ensuring ongoing compliance without manual intervention.

Enhancing Employee Experience Through Digitalization

MySilae Platform Benefits

• MySilae enhances employee experience by allowing individuals to manage their personal documents and information directly within the platform.

Key Statistics About SILAE's Performance

Productivity Gains

• SILAE boasts a 30% increase in productivity with over 8 million payslips processed annually through its system.

CRM Identity Processing Overview

Importance of Accurate Employee Information

• CRM Identité provides essential guidelines from government sources regarding necessary employee information quality needed for accurate rights calculation.

Procedures for Verification

• CRM procedures help ensure that employers verify employee details accurately to avoid issues with substitute DSNs caused by incorrect identifications or discrepancies in personal data.

CRM Identity Management and Anomaly Handling

Overview of CRM Identity Processing

• The speaker discusses the option to either process or ignore the identity CRM. Ignoring allows continued access to manage errors on the screen.

• An example is provided where discrepancies in employee names are highlighted, indicating a need for correction. The system can automatically update records based on data from DSN.

Handling Unrecognized Employees

• There are cases where employees are not recognized due to missing identifiers or being associated with deceased individuals' data.

• Accessing employee records allows for updates based on returned anomalies, which can be managed through a dashboard displaying all issues.

CRM Returns and Analysis

• The discussion shifts to tracking returns other than identity within the CRM system, specifically focusing on CRM 120.

• Users can filter received CRMs by status (processed/unprocessed) over specific periods.

Error Identification and Status Tracking

• After identifying errors, users can analyze their CRMs using filters for status and application fields, allowing for efficient management of anomalies.

• Specific mention of two errors found in CRM 120, with options to mark anomalies as completed or ongoing.

Future Projections and Substitutable Anomalies

• A forecast tool (CRM 124) is introduced that estimates potential URSAF actions based on current returns, aiding in future planning.

• Each substitutable anomaly can be double-clicked for detailed information; these anomalies impact rights related to capped and uncapped bases.

Reporting Negative Figures and Compliance

• Negative figures reported must be communicated to URSAF via their platform; this will not trigger reminders but will be reviewed under new regulations starting January 2027.

Centralized Information Access

• All relevant information is centralized within SILAE; those without access should refer to Net Entreprise or URSAF's website for updates.

Questions Regarding System Use

• A question arises about the necessity of using CRM control with SBCP; it’s clarified that CRM control only functions with Syllaé Pay.

Navigating the System Interface

• Instructions are given on how to navigate through SILAE’s interface to track progress and analyze CRMs effectively.

Migration Considerations

• Clients migrating mid-year will receive direct returns from SILAE, enabling them to make corrections even if original DSNs were submitted via different payroll software.

Overview of Silaé's Employment Contract Management

Creation and Management of Employment Contracts

• Silaé allows users to recreate and upload employment contracts using office documents.

• These contracts can be made available for electronic signature directly within My Silaé.

• Employees can access their signed contracts through their personal My Silaé space.

Professional Interview and Career Management Modules

• The current module includes management of professional interviews, integrated into My Silaé.

• Career management on Silaé encompasses GPEC (Gestion Prévisionnelle des Emplois et des Compétences) and training management.

Upcoming Features in 2026

• Two new modules are set to launch in the first semester of 2026, enhancing existing functionalities.

Conclusion and Further Information

• The session concludes with a thank you to participants, inviting them to check future webinar topics on absccborg.com under the events section.