{"id":29201,"date":"2022-07-22T09:03:24","date_gmt":"2022-07-22T07:03:24","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=29201"},"modified":"2022-07-22T09:03:27","modified_gmt":"2022-07-22T07:03:27","slug":"dsn-employeurs-intermittents-spectacle-salaries-expatries","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2022\/07\/22\/dsn-employeurs-intermittents-spectacle-salaries-expatries\/","title":{"rendered":"DSN des employeurs d&rsquo;intermittents du spectacle et de salari\u00e9s expatri\u00e9s"},"content":{"rendered":"\n<h2 style=\"color:#D10016\"><strong>Employeurs d&rsquo;intermittents du spectacle<\/strong><\/h2>\n\n\n\n<p>Dans une circulaire du 19 mai 2022, l&rsquo;Un\u00e9dic revient sur les modalit\u00e9s de d\u00e9claration et de paiement en DSN des cotisations d\u02bcassurance ch\u00f4mage et d\u02bcAGS des salari\u00e9s intermittents du spectacle, intervenus pour la p\u00e9riode d&#8217;emploi de janvier 2022 (DSN du 5 ou 15 f\u00e9vrier 2022).<\/p>\n\n\n\n<p>La circulaire pr\u00e9cise que sont concern\u00e9s les employeurs qui emploient des salari\u00e9s ouvriers, techniciens et artistes du spectacle relevant des annexes 8 et 10 du r\u00e8glement d&rsquo;assurance ch\u00f4mage qui d\u00e9clarent et versent leurs cotisations ch\u00f4mage et AGS aupr\u00e8s de P\u00f4le emploi. Cette obligation concerne aussi les entreprises de moins de 11 salari\u00e9s r\u00e9glant trimestriellement leurs cotisations.<\/p>\n\n\n\n<p>En revanche, demeurent exclus du champ de la DSN pour ces salari\u00e9s intermittents, les employeurs relevant du Guichet unique du spectacle occasionnel.<\/p>\n\n\n\n<p>L&rsquo;Un\u00e9dic rappelle, par ailleurs, que cette bascule en DSN n&rsquo;impacte pas l\u02bcattestation employeur mensuelle (AEM). Les employeurs concern\u00e9s demeurent tenus de la renseigner et de la communiquer tous les mois, et en tout \u00e9tat de cause \u00e0 chaque fin de contrat de travail, \u00e0 l&rsquo;aide du num\u00e9ro d&rsquo;affiliation habituel, inchang\u00e9.<\/p>\n\n\n\n<h2 style=\"color:#D10016\"><strong>Employeurs de salari\u00e9s expatri\u00e9s<\/strong><\/h2>\n\n\n\n<p>Les employeurs qui ont aussi bascul\u00e9 en DSN au 1er janvier 2022 pour la d\u00e9claration et le paiement des cotisations ch\u00f4mage et AGS \u00e0 P\u00f4le emploi de leurs salari\u00e9s expatri\u00e9s, sont, d\u02bcune part, ceux obligatoirement affili\u00e9s au r\u00e9gime d&rsquo;assurance ch\u00f4mage (annexe 9, chapitre 1), d&rsquo;autre part, ceux de moins de 11 salari\u00e9s r\u00e9glant trimestriellement leurs cotisations.<\/p>\n\n\n\n<p>En revanche, demeurent exclus du champ de la DSN les cotisations ch\u00f4mage des expatri\u00e9s des employeurs affili\u00e9s volontairement au r\u00e9gime d&rsquo;assurance ch\u00f4mage (annexe 9, chapitre 2), ainsi que celles dues par les salari\u00e9s qui adh\u00e8rent individuelle-ment audit r\u00e9gime (annexe 9, chapitre 3).<\/p>\n\n\n\n<p>Dans tous les cas, la bascule en DSN des employeurs concern\u00e9s n&rsquo;impacte pas l&rsquo;attestation employeur, qui doit toujours \u00eatre renseign\u00e9e et communiqu\u00e9e (num\u00e9ro d&rsquo;affiliation habituel).<\/p>\n\n\n\n<p><em>Circulaire Un\u00e9dic 2022-7 du 19 mai 2022<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Employeurs d&rsquo;intermittents du spectacle Dans une circulaire du 19 mai 2022, l&rsquo;Un\u00e9dic revient sur les modalit\u00e9s de d\u00e9claration et de paiement en DSN des cotisations d\u02bcassurance ch\u00f4mage et d\u02bcAGS des salari\u00e9s intermittents du spectacle, intervenus pour la p\u00e9riode d&#8217;emploi de janvier 2022 (DSN du 5 ou 15 f\u00e9vrier 2022). La circulaire pr\u00e9cise que sont concern\u00e9s [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,8],"tags":[],"class_list":["post-29201","post","type-post","status-publish","format-quote","hentry","category-actualites","category-paie-et-administration-du-personnel","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>DSN des employeurs d&rsquo;intermittents du spectacle et de salari\u00e9s expatri\u00e9s - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2022\/07\/22\/dsn-employeurs-intermittents-spectacle-salaries-expatries\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DSN des employeurs d&rsquo;intermittents du spectacle et de salari\u00e9s expatri\u00e9s - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Employeurs d&rsquo;intermittents du spectacle Dans une circulaire du 19 mai 2022, l&rsquo;Un\u00e9dic revient sur les modalit\u00e9s de d\u00e9claration et de paiement en DSN des cotisations d\u02bcassurance ch\u00f4mage et d\u02bcAGS des salari\u00e9s intermittents du spectacle, intervenus pour la p\u00e9riode d&#8217;emploi de janvier 2022 (DSN du 5 ou 15 f\u00e9vrier 2022). 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