Fiabilisation des DSN : CRM de Rappel et DSN de Substitution - Sage Paie & RH | Les tutos d'Absys

Introduction to Nominative Social Declarations (DSN)

Overview of New Features

• The tutorial introduces the reliability of nominative social declarations (DSN), focusing on two new features: reminder CRM and substitution DSN, which will affect all companies' management of social declarations.

Key Discussion Points

• The presentation outlines critical topics including:

• Importance of FIAB ization of DSNs.

• Functionality of the reminder CRM.

• Consequences of the substitution DSN.

• Rights regarding errors and associated penalties.

• Implementation timeline for these measures.

Understanding the Context and Responsibilities

Data Declaration Responsibilities

• Companies must declare data monthly in DSNs, which are essential for opening employees' social rights with various organizations.

• Authorities emphasize that it is the company's responsibility to ensure data quality and accuracy before submission.

Monthly Reporting Mechanism

• Companies receive a CRM business report highlighting inconsistencies in their submitted data, necessitating corrections in subsequent DSNs.

Implementation Timeline and New Measures

Reminder CRM Introduction

• Starting March 2025, a new reminder CRM will be introduced to identify elements needing correction for the year 2024, with deadlines for corrections set for April or May.

Substitution DSN Protocol

• If corrections are not made by March 2026, URSAF and MSA can issue a replacement DSN based on decree number 2023/1384 from December 29, 2023.

Reporting Anomalies and Required Actions

Anomaly Reporting Process

• Collection bodies like URSAF or MSA must inform declarants about anomalies found in their DSNs through monthly reports detailing discrepancies.

Correction Obligations

• Upon receiving an anomaly report, employers have a deadline (30 days from notification) to either correct the data or contest it reasonably to avoid forced corrections by collection bodies.

Consequences of Non-Correction

Annual Summary Reports

• If anomalies remain uncorrected by the nearest declaration deadline, URSAF will issue an annual summary report listing all unresolved issues from the previous year as a prerequisite for implementing substitution DSNs starting March 2025.

Substitution DSN Explained

Automatic Corrections by Collection Bodies

• The substitution DSN allows collection bodies like URSAF or MSA to automatically correct unrectified anomalies if employers fail to address reported issues within specified timelines.

Rights Regarding Errors and Penalties

Right to Error Policy

• Employers have a right to correct errors without penalty on first occurrence; however, penalties apply for inaccuracies beyond this initial correction opportunity.

Penalty Structure:

• 1% penalty per employee for inaccurate remuneration.

• 1/3% reduction in contributions per employee for other inaccuracies.

Financial Implications:

• Inaccuracies could lead to penalties amounting up to €38.6 or €12.88 respectively based on PMSS values set at €3864 in 2024.

Implementation Schedule Overview

Timeline Breakdown

• 2024: Initialization phase with issuance of reminder CRMs without automatic substitutions.