DSN: What changes for 2024?

Every year the DSN is anchored a little more in our daily lives, with new features and one ever-expanding scope.

What to expect for the coming years and how anticipate these developments effectively so as not to find your back against the wall? Without being exhaustive, let's come back to some past or future highlights of the year 2021 and note:
  1. The inclusion in the DSN of the Declaration relating to the obligation to employ disabled workers (DOETH) for the private sector with transfer to URSSAF/MSA of the collection:
  • Provision on your URSSAF contributor account, of the general and OETH workforce calculated by the URSSAF and the MSA on the basis of the DSN 2020
  • Declaration via the DSN, by you, of elements related to the DOETH (external BOETH workforce, deductible expenses, amount of the contribution, etc.)

2. The introduction of a new block in DSN relating to the supplementary pension in order to respond to the ordinance imposing the consolidation of cap pension type rights.

3. The provision of the BPIJ in machine to machine API is a feature that should be available at the end of 2021. It is widely expected because it will simplify the monitoring and management of IJSS collection by allowing payroll software to recover directly machine-to-machine, IJ payment slips.

The strong trend to include the DSN in the administrative landscape and over time and will continue next year with, in particular, 2022:

The last phase of integration into the DSN of the employers of the public service who had not been there before.

The collection of the training contribution (CFP and CFP-CDD) and the main part of the apprenticeship tax :

  • The transfer to Urssaf the collection of legal contributions for vocational training, the apprenticeship tax and the additional contribution to apprenticeship from 1er January 2022.
  • The monthly payment of contributions professional training and the main part of the apprenticeship tax[1] whose first collection by the URSSAF will take place in January 2022 (DSN due on February 5 or 15, 2022);
  • The integration of declaration of these contributions in DSN.

[1] The Apprenticeship Tax was until then due annually in a staggered exercise (March 1 N+1 in respect of the payroll of year N).

The taking into account, during the second half of 2022, of therapeutic part-time within the scope of work stoppages.

The automated reception of general and OETH workforce calculated by URSSAF and MSA : the calculated numbers will be transmitted for automatic integration into the DSN.

Other developments are planned for the coming years, with 2023 :

  • The collection of Agirc-Arrco contributions which will be carried out by URSSAF.
  • The annual recovery in exercise shifted from balance of the apprenticeship tax (TA) and the supplementary apprenticeship contribution (CSA). The first collection of URSSAF will take place for the 2022 financial year on the DSN of March 2023 due on April 5, 2023 for the CSA, and on the DSN of April 2023 due on May 5 or 15, 2023 for the balance of the TA.
  • The DSN will carry from 2023, for the public service, the data relating to the employment of disabled workers.

On a more distant horizon, 2024 :

  • From 1er January 2024, the collection of conventional contributions for vocational training and social dialogue may be transferred to the URSSAF, at the option of the professional branches concerned.

The number of declarations falling within the scope of the DSN and within the scope of management of the URSSAF and the MSA continues to grow.

The DSN becomes the vehicle for all your declarations and the transmission channel for a great deal of information. The organizations to which the DSN is addressed rely on everything in it to control and if necessary ask you to regularize the contributions paid.

It is therefore essential to ensure the quality of the data transmitted in your DSNs to avoid heavy adjustments to be made on subsequent DSNs.

We are at your disposal to give you visibility on your DSNs and lead a compliance audit complete or on a particular theme in order to update any inconsistencies and save you hours of exchanges with the organizations or to put in place the adjustments requested.

Article written by Claire GUILLOU, senior consultant in HR performance

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