{"id":38983,"date":"2024-01-16T16:33:39","date_gmt":"2024-01-16T14:33:39","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=38983"},"modified":"2024-01-16T16:33:41","modified_gmt":"2024-01-16T14:33:41","slug":"net-social-dsn","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2024\/01\/16\/net-social-dsn\/","title":{"rendered":"Le net social en DSN"},"content":{"rendered":"\n

Le 9 novembre 2023, le GIP-MDS a mis \u00e0 jour sa fiche consigne sur les modalit\u00e9s de remplissage en DSN du Net social \u00e0 partir de 2024. Un point d\u2019attention est port\u00e9 aux entreprises en d\u00e9calage de paie qui devront finalement d\u00e9clarer le Net social en d\u00e9cembre en version 2023.<\/p>\n\n\n\n

Montant net social : rappels <\/strong><\/h2>\n\n\n\n

Depuis juillet 2023, <\/strong>il convient d\u2019afficher sur le bulletin de paie<\/strong> le \u00ab\u00a0Montant net social\u00a0\u00bb<\/strong> (MNS ou \u00ab\u00a0Net social\u00a0\u00bb), qui vise \u00e0 identifier le revenu de r\u00e9f\u00e9rence \u00e0 prendre en compte par les assur\u00e9s sociaux au titre de leurs revenus salariaux pour la d\u00e9termination de leur droit \u00e0 certaines prestations (RSA et prime d\u2019activit\u00e9 pour l\u2019heure). <\/p>\n\n\n\n

Arr\u00eat\u00e9 du 31 janvier 2023, Journal officiel du 7 f\u00e9vrier, texte 18<\/em><\/p>\n\n\n\n

Le Net social, est une notion distincte du net fiscal, et du net \u00e0 payer. Sa mention est requise pour tous les salari\u00e9s, quelle que soit leur r\u00e9mun\u00e9ration.<\/p>\n\n\n\n

D\u00e9claration en DSN imp\u00e9rative en janvier 2024<\/strong><\/h2>\n\n\n\n

Si la mention du Montant net social sur le bulletin de paie est obligatoire depuis juillet 2023, sa d\u00e9claration en DSN<\/strong> ne sera imp\u00e9rative qu\u2019\u00e0 partir de2024.<\/strong><\/p>\n\n\n\n

Elle se fera via le bloc \u00ab\u00a0\u00c9l\u00e9ment de revenu calcul\u00e9 en net \u2013 S21.G00.58\u00a0\u00bb, type \u00ab\u00a003\u2013 Montant net social\u00a0\u00bb (S21.G00.58.003).<\/strong><\/p>\n\n\n\n

Le MNS remplacera le \u00ab Montant net vers\u00e9 \u00bb (rubrique 50.004) qui sera supprim\u00e9 en2024.<\/p>\n\n\n\n

Entreprises en d\u00e9calage de paie sur le mois principal d\u00e9clar\u00e9 de d\u00e9cembre 2023<\/strong><\/h2>\n\n\n\n

Dans une mise \u00e0 jour de sa fiche en date du 9 novembre 2023, le GIP-MDS, en charge de la ma\u00eetrise d\u2019ouvrage de la DSN apporte des pr\u00e9cisions concernant les modalit\u00e9s d\u00e9claratives du montant net social \u00e0 partir de la version de norme DSN P24V01 (www. dsn-info.fr, Base de connaissances DSN, fiche n\u00b0 2625).<\/p>\n\n\n\n

Un point important concerne les entreprises en d\u00e9calage de paie<\/strong>\u00a0: celles-ci devront d\u00e9clarer le MNS dans la DSN du mois principal d\u00e9clar\u00e9 de d\u00e9cembre 2023<\/strong> (portant le MNS dat\u00e9 du mois de versement de janvier 2024) en version de norme P23V01.<\/strong><\/p>\n\n\n\n

Le MNS devra y \u00eatre d\u00e9clar\u00e9 selon les modalit\u00e9s d\u00e9finies pour 2023<\/strong> (d\u00e9claration via la valeur \u00ab\u00a0027 \u2013 Montant net social\u00a0\u00bb pr\u00e9vue au bloc \u00ab\u00a0R\u00e9mun\u00e9ration \u2013 S21.G00.51\u00a0\u00bb).<\/p>\n\n\n\n

Le GIP-MDS explique qu\u2019il ne sera pas possible d\u2019effectuer cette d\u00e9claration sur le mois de d\u00e9cembre 2023 en version de norme P24V01. En effet, la norme de l\u2019ann\u00e9e N n\u2019est ouverte qu\u2019apr\u00e8s l\u2019\u00e9ch\u00e9ance limite de d\u00e9p\u00f4t de la DSN du mois principal d\u00e9clar\u00e9 de d\u00e9cembre de l\u2019ann\u00e9e N-1.<\/p>\n\n\n\n

Le tableau en fin d\u2019article reproduit les consignes d\u00e9claratives pour la DSN du mois principal d\u00e9clar\u00e9 en d\u00e9cembre 2023 (DSN d\u00e9pos\u00e9e au plus tard le 5 ou le 15 janvier 2024) pour les entreprises en situation de d\u00e9calage de la paie.<\/p>\n\n\n\n

Par la suite, les entreprises en d\u00e9calage de paie devront utiliser la norme P24V01 <\/strong>pour les d\u00e9p\u00f4ts de la DSN du mois principal d\u00e9clar\u00e9 de janvier 2024 <\/strong>(portant le MNS de f\u00e9vrier 2024) et les suivants<\/strong>. <\/p>\n\n\n\n

 <\/p>\n\n\n\n\n\n\n\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\n\t\n\t\n\t

DSN de mois principal d\u00e9clar\u00e9 d\u00e9cembre 2023 (d\u00e9pos\u00e9e au plus tard le 5 et le 15 janvier 2024
Situation d\u00e9calage de paye<\/strong><\/span><\/p><\/td>\n\t\n\t\n\t<\/tr>\n\t

S21.G00.50 – Versement individu<\/strong><\/span><\/p><\/td>\n\t\n<\/tr>\n

S21.G00.50.001<\/p><\/td>\n\t

Date de versement<\/p><\/td>\n\t

05012024<\/p><\/td>\n\t\n<\/tr>\n

S21.G00.50.002<\/p><\/td>\n\t

R\u00e9mun\u00e9ration nette fiscale<\/p>\n\t

2000.00<\/p>\n\n\n\n<\/tr>\n

S21.G00.50.004<\/p><\/td>\n\t

Montant net vers\u00e9<\/p><\/td>\n\t

\u00c0 renseigner<\/p><\/td>\n\n<\/tr>\n

S21.G0050.006<\/p><\/td>\n\t

Taux de pr\u00e9l\u00e8vement \u00e0 la source<\/p><\/td>\n\t

10.00<\/p><\/td>\n<\/tr>\n

S21.G00.50.007<\/p><\/td>\n\t

Type de taux de pr\u00e9l\u00e8vement \u00e0 la source<\/p><\/td>\n\t

01 (Taux transmis par la DGFIP)<\/p><\/td>\n<\/tr>\n

S21.G00.50.009<\/p><\/td>\n\t

Montant de pr\u00e9l\u00e8vement \u00e0 la source<\/p><\/td>\n\t

200.00<\/p><\/td>\n<\/tr>\n

S21.G00.50.013<\/p><\/td>\n\t

Montant soumis au PAS<\/p><\/td>\n\t

2000.00<\/p><\/td>\n<\/tr>\n

S21.G00.51 – R\u00e9mun\u00e9ration<\/strong><\/span><\/p><\/td>\n\n<\/tr>\n

S21.G00.51.001<\/p><\/td>\n\t

Date de d\u00e9but de p\u00e9riode de paye<\/p><\/td>\n\t

05012024<\/p><\/td>\n<\/tr>\n

S21.G00.51.002<\/p><\/td>\n\t

Date de fin de p\u00e9riode de paye<\/p><\/td>\n\t

05012024<\/p><\/td>\n<\/tr>\n

S21.G00.51.011<\/p><\/td>\n\t

Type<\/p><\/td>\n\t

027<\/p><\/td>\n<\/tr>\n

S21.G00.51.013<\/p><\/td>\n\t

Montant<\/p><\/td>\n\t

1200<\/p><\/td>\n<\/tr>\n\n<\/tbody>\n\t<\/table>\n\n\n\nDocument sans nom<\/title>\n<\/head>\n\n<body>\n<\/body>\n<\/html>\n\n\n\n\n<p class=\"wp-block-paragraph\"><em>www.dsn-info.fr, base de connaissances DSN, fiche 2625 actualis\u00e9e le 9 novembre 2023<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le 9 novembre 2023, le GIP-MDS a mis \u00e0 jour sa fiche consigne sur les modalit\u00e9s de remplissage en DSN du Net social \u00e0 partir de 2024. Un point d\u2019attention est port\u00e9 aux entreprises en d\u00e9calage de paie qui devront finalement d\u00e9clarer le Net social en d\u00e9cembre en version 2023. Montant net social : rappels Depuis […]<\/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-38983","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>Le net social en DSN - 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\/2024\/01\/16\/net-social-dsn\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le net social en DSN - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Le 9 novembre 2023, le GIP-MDS a mis \u00e0 jour sa fiche consigne sur les modalit\u00e9s de remplissage en DSN du Net social \u00e0 partir de 2024. 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