{"id":5949,"date":"2016-05-03T14:00:40","date_gmt":"2016-05-03T12:00:40","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=5949"},"modified":"2016-05-02T17:21:30","modified_gmt":"2016-05-02T15:21:30","slug":"declaration-sociale-nominative-calendrier","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2016\/05\/03\/declaration-sociale-nominative-calendrier\/","title":{"rendered":"D\u00e9claration sociale nominative : le calendrier de d\u00e9ploiement modifi\u00e9"},"content":{"rendered":"<p>La loi de financement de la S\u00e9curit\u00e9 sociale pour 2016 a pos\u00e9 les bases d\u2019un r\u00e9am\u00e9nagement du calendrier de d\u00e9ploiement de la <strong>d\u00e9claration sociale nominative<\/strong>, en renvoyant \u00e0 un d\u00e9cret le soin de fixer les \u00e9tapes et les seuils de bascule obligatoire.<\/p>\n<p>Les employeurs ainsi que les tiers mandat\u00e9s pour effectuer les d\u00e9clarations sociales de ceux-ci devront ainsi transmettre pour la premi\u00e8re fois une DSN \u00e0 des dates fix\u00e9es par d\u00e9cret et au plus tard le 1<sup>er<\/sup>\u00a0juillet 2017, en fonction du montant annuel des cotisations vers\u00e9es ou des effectifs ainsi que de la qualit\u00e9 de d\u00e9clarant ou de tiers d\u00e9clarant.<\/p>\n<p><em>Loi <a href=\"http:\/\/rfpaye.grouperf.com\/lien_spad\/?base=JORF&amp;orig=REVUE_RF_FH&amp;date=2015-12-21&amp;numero=2015-1702%20&amp;etat_initial=JORFTEXT000031663208&amp;etat_maj=LEGITEXT000031665995\" target=\"_blank\" rel=\"nofollow\">2015-1702 <\/a>du 21 d\u00e9cembre 2015, art. 22, JO du 22<\/em><\/p>\n<h2>\u00c9ch\u00e9ances de bascule obligatoire \u00e0 la DSN<\/h2>\n<p>Un projet de d\u00e9cret pr\u00e9voit de fixer des \u00e9ch\u00e9ances de bascule obligatoire en fonction du montant total des cotisations et contributions dues aux URSSAF au titre des paies vers\u00e9es en 2014.<\/p>\n<p>Les seuils et \u00e9ch\u00e9ances varieraient selon que l\u2019employeur proc\u00e8de lui-m\u00eame \u00e0 ses d\u00e9clarations ou selon qu\u2019il passe par un tiers mandat\u00e9.<\/p>\n<p>Pour les tiers mandat\u00e9s, les seuils ainsi que les cotisations et contributions sociales devraient s\u2019appr\u00e9cier en faisant masse pour chaque tiers du montant des cotisations et contributions sociales d\u00e9clar\u00e9es et vers\u00e9es pour l\u2019ensemble des employeurs mandants.<\/p>\n<p><strong>Notons que les d\u00e9clarations effectu\u00e9es par un autre moyen que la DSN par les entreprises oblig\u00e9es d\u2019y recourir feraient l\u2019objet d\u2019une p\u00e9nalit\u00e9.<\/strong><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-5950\" src=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/declaration-sociale-nominative-calendrier.jpg\" alt=\"D\u00e9claration sociale nominative : le calendrier\" width=\"545\" height=\"455\" srcset=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/declaration-sociale-nominative-calendrier.jpg 545w, https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/04\/declaration-sociale-nominative-calendrier-300x250.jpg 300w\" sizes=\"(max-width: 545px) 100vw, 545px\" \/><\/p>\n<p>Ce projet de d\u00e9cret doit encore \u00eatre valid\u00e9 d\u00e9finitivement et \u00eatre publi\u00e9 au Journal Officiel avant de pouvoir s\u2019appliquer officiellement. Des \u00e9volutions sont donc encore possibles.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi de financement de la S\u00e9curit\u00e9 sociale pour 2016 a pos\u00e9 les bases d\u2019un r\u00e9am\u00e9nagement du calendrier de d\u00e9ploiement de la d\u00e9claration sociale nominative, en renvoyant \u00e0 un d\u00e9cret le soin de fixer les \u00e9tapes et les seuils de bascule obligatoire. Les employeurs ainsi que les tiers mandat\u00e9s pour effectuer les d\u00e9clarations sociales de [&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":[8],"tags":[726,540],"class_list":["post-5949","post","type-post","status-publish","format-quote","hentry","category-paie-et-administration-du-personnel","tag-declaration-sociale-nominative","tag-dsn","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>D\u00e9claration sociale nominative : le calendrier de d\u00e9ploiement modifi\u00e9 - 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\/2016\/05\/03\/declaration-sociale-nominative-calendrier\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9claration sociale nominative : le calendrier de d\u00e9ploiement modifi\u00e9 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"La loi de financement de la S\u00e9curit\u00e9 sociale pour 2016 a pos\u00e9 les bases d\u2019un r\u00e9am\u00e9nagement du calendrier de d\u00e9ploiement de la d\u00e9claration sociale nominative, en renvoyant \u00e0 un d\u00e9cret le soin de fixer les \u00e9tapes et les seuils de bascule obligatoire. 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