{"id":4345,"date":"2015-07-16T11:45:09","date_gmt":"2015-07-16T09:45:09","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=4345"},"modified":"2015-07-16T11:45:09","modified_gmt":"2015-07-16T09:45:09","slug":"la-declaration-sociale-nominative","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2015\/07\/16\/la-declaration-sociale-nominative\/","title":{"rendered":"La d\u00e9claration sociale nominative : pr\u00e9cisions"},"content":{"rendered":"<h2>Tol\u00e9rances<\/h2>\n<p>Le GIP net-entreprises a diffus\u00e9, dans une information du 1er juin 2015, une tol\u00e9rance \u00e0 destination des employeurs soumis \u00e0 l\u2019obligation de bascule interm\u00e9diaire de mai 2015. \u00a0Aucune p\u00e9nalit\u00e9 ne sera appliqu\u00e9e par l\u2019URSSAF en cas d\u2019absence de transmission de la <a href=\"http:\/\/www.gereso.com\/formations\/paie\/formation-produire-la-declaration-sociale-nominative-dsn\">DSN<\/a> lors de la premi\u00e8re \u00e9ch\u00e9ance pr\u00e9vue le 5 ou 15 mai 2015. Par ailleurs, il est \u00e9galement indiqu\u00e9 qu\u2019aucune p\u00e9nalit\u00e9 ne sera appliqu\u00e9e pour les 3 \u00e9ch\u00e9ances suivantes (DSN de juin, juillet et ao\u00fbt), d\u00e8s lors que l\u2019entreprise a pris contact pr\u00e9alablement avec l\u2019URSSAF et a d\u00e9montr\u00e9 les efforts engag\u00e9s et la r\u00e9alit\u00e9 des probl\u00e8mes rencontr\u00e9s.<\/p>\n<p><a href=\"http:\/\/www.dsn-info.fr\/actualites.htm\" target=\"_blank\" rel=\"nofollow\">Actualit\u00e9s de la d\u00e9claration sociale nominative<\/a><\/p>\n<p><em>Information GIP Net-entreprises.fr du 1er juin 2015<\/em><\/p>\n<p>&nbsp;<\/p>\n<h2>Pr\u00e9cisions de l\u2019ordonnance de simplification relative \u00e0 la DSN<\/h2>\n<p>Annonc\u00e9 au Conseil des ministres du 17 juin, l\u2019ordonnance de simplification des d\u00e9clarations sociales des employeurs a \u00e9t\u00e9 publi\u00e9e au Journal officiel. Elle apporte notamment des pr\u00e9cisions sur la phase de g\u00e9n\u00e9ralisation de la d\u00e9claration sociale nominative (DSN). Rappelons que cette derni\u00e8re sera g\u00e9n\u00e9ralis\u00e9e \u00e0 partir du 1<sup>er<\/sup> janvier 2016 et se substituera, \u00e0 ce moment, \u00e0 la d\u00e9claration annuelle des donn\u00e9es sociales (DADS). La derni\u00e8re DADS au format actuel sera celle relative aux r\u00e9mun\u00e9rations 2015 (DADS \u00e0 souscrire pour le 31 janvier 2016). L\u2019ordonnance institue la DSN comme unique d\u00e9claration sociale \u00e0 partir du 1<sup>er<\/sup> janvier 2016, afin d\u2019\u00e9viter de conserver dans le code de la s\u00e9curit\u00e9 sociale deux types de vecteurs d\u00e9claratifs (DSN et DADS). En outre, les employeurs pourront effectuer certaines d\u00e9clarations fiscales par le biais de la DSN, notamment les d\u00e9clarations d\u2019honoraires et des droits d\u2019auteurs (CGI art. 240 et 241 modifi\u00e9s au 1er f\u00e9vrier 2016). Par ailleurs, il est pr\u00e9vu que jusqu\u2019au 31 d\u00e9cembre 2016, les employeurs peuvent transmettre l\u2019attestation d\u2019assurance ch\u00f4mage obligatoire en cas de rupture du contrat de travail soit au moyen d\u2019une d\u00e9claration directe aupr\u00e8s de P\u00f4le Emploi, soit, dans les situations d\u00e9finies par d\u00e9cret, au moyen de la DSN.<\/p>\n<p><em>Art. 13-III, 2\u00b0 de l\u2019ordonnance <a href=\"http:\/\/rfpaye.grouperf.com\/lien_spad\/?base=JORF&amp;orig=REVUE_RF_FH&amp;date=2015-06-18&amp;numero=2015-682%20&amp;etat_initial=JORFTEXT000030746907&amp;etat_maj=LEGITEXT000030747753\">2015-682 <\/a>du 18 juin 2015<\/em><\/p>\n<p>&nbsp;<\/p>\n<p>En outre, l\u2019ordonnance maintient la DADS comme \u00ab roue de secours \u00bb de la DSN\u00a0: les employeurs pour lesquels la DSN n\u2019aura pas \u00e9t\u00e9 mise en \u0153uvre pendant la totalit\u00e9 des mois de l\u2019ann\u00e9e seront tenus de souscrire, au plus tard \u00e0 une date fix\u00e9e par arr\u00eat\u00e9, une d\u00e9claration des donn\u00e9es sociales faisant appara\u00eetre le montant des r\u00e9mun\u00e9rations vers\u00e9es \u00e0 chacun de ses salari\u00e9s ou assimil\u00e9s. En pratique, il s\u2019agira de la DADS, selon les modalit\u00e9s que l\u2019on conna\u00eet aujourd\u2019hui<\/p>\n<p><em>Art. 9 et 13-III, al. 5 et 6 de l\u2019ordonnance <a href=\"http:\/\/rfpaye.grouperf.com\/lien_spad\/?base=JORF&amp;orig=REVUE_RF_FH&amp;date=2015-06-18&amp;numero=2015-682%20&amp;etat_initial=JORFTEXT000030746907&amp;etat_maj=LEGITEXT000030747753\">2015-682 <\/a>du 18 juin 2015<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tol\u00e9rances Le GIP net-entreprises a diffus\u00e9, dans une information du 1er juin 2015, une tol\u00e9rance \u00e0 destination des employeurs soumis \u00e0 l\u2019obligation de bascule interm\u00e9diaire de mai 2015. \u00a0Aucune p\u00e9nalit\u00e9 ne sera appliqu\u00e9e par l\u2019URSSAF en cas d\u2019absence de transmission de la DSN lors de la premi\u00e8re \u00e9ch\u00e9ance pr\u00e9vue le 5 ou 15 mai 2015. [&hellip;]<\/p>\n","protected":false},"author":41,"featured_media":3451,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,8],"tags":[726,540,727,728,95],"class_list":["post-4345","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-paie-et-administration-du-personnel","tag-declaration-sociale-nominative","tag-dsn","tag-ordonnance","tag-penalites","tag-urssaf"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La d\u00e9claration sociale nominative : pr\u00e9cisions - 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\/2015\/07\/16\/la-declaration-sociale-nominative\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La d\u00e9claration sociale nominative : pr\u00e9cisions - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Tol\u00e9rances Le GIP net-entreprises a diffus\u00e9, dans une information du 1er juin 2015, une tol\u00e9rance \u00e0 destination des employeurs soumis \u00e0 l\u2019obligation de bascule interm\u00e9diaire de mai 2015. \u00a0Aucune p\u00e9nalit\u00e9 ne sera appliqu\u00e9e par l\u2019URSSAF en cas d\u2019absence de transmission de la DSN lors de la premi\u00e8re \u00e9ch\u00e9ance pr\u00e9vue le 5 ou 15 mai 2015. 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Il intervient en formation inter et intra-entreprises sur de nombreuses th\u00e9matiques li\u00e9es \u00e0 la gestion de la paie et des cotisations sociales : bulletin de paie, documents de la paie, URSSAF, DADS, frais professionnels, paie des salari\u00e9s expatri\u00e9s et d\u00e9tach\u00e9s, paie et suspension du contrat, indemnit\u00e9s journali\u00e8res de la s\u00e9curit\u00e9 sociale, paie et rupture du contrat. Il m\u00e8ne \u00e9galement des missions d'audit de conformit\u00e9 de la paie, assistance au r\u00e9glementaire de paie, consultation sur des dossiers techniques en droit social. 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