Eighteen months of working alongside you
For the past eighteen months, we have been preparing payroll and HR teams for the changes brought about by the DSN. During this time, we have published two special reports, four articles, and two infographics; hosted four webinars and two workshops; and created new training modules and provided 1,816 hours of professional training. Whenever there was a regulatory change, we worked with our clients and prospects to explain its practical implications.
Above all, we shared practical methods: understanding business reports (CRM), correcting discrepancies, and gaining better control over reported data.
What you have to say about it:
The substitute DSN is not the end; it is the beginning
The substitute DSN is not the finish line. It marks the beginning of a new phase, for three reasons.
Three reasons why the issue remains open
- The follow-up reminders continue every month. URSSAF sends a business report as soon as it detects an anomaly in your filing. This alert does not disappear once the correction has been made; it now guides your payroll processing.
- Annual CRM reports are issued every year. The annual follow-up CRM report, or CRM 124, summarizes in March any uncorrected discrepancies from the previous year, prior to the potential replacement in June. This process will be repeated each fiscal year.
- The scope of data that can be substituted will continue to expand. In 2026, substitution was limited to data affecting pension entitlements, particularly the capped contribution base. In 2027, it will cover the 2026 and 2025 fiscal years, with a triggering event effective as of January 1, 2027. In 2028, it will cover the 2027, 2026, and 2025 fiscal years. The scope is expanding year after year.
Ultimately, the reliability of the DSN remains an ongoing concern: it determines both the accurate calculation of your contributions and your employees’ social benefits.
What We Continue to Do With You
So we, too, are moving forward with new workshops, up-to-date training and operational support. We help you analyze your CRM systems, identify the root causes of anomalies rather than correcting them one by one, ensure the long-term reliability of your data, organize your corrections, and prepare for future updates to the system.
When it comes to the DSN, the real issue is no longer just about meeting a deadline. It’s about maintaining control over your data over the long term.
Take action
Stay in control of your DSN data
To that end, we'll stay right by your side as you move forward. Let's talk about your upcoming DSN challenges.
Frequently Asked Questions
Frequently asked questions
What happens after the substitute DSN is submitted?
Substitution does not halt the process: monthly CRMs continue to flag anomalies, the annual reminder CRM is sent out every March, and the scope of substitutable data expands year after year. Ensuring the reliability of DSNs therefore remains an ongoing effort.
Will follow-up CRMs continue after 2026?
Yes. The monthly business report is issued whenever an anomaly is detected, and the annual reminder form (CRM 124) is renewed each year. Addressing these issues as they arise remains the best way to prevent substitution.
Will the scope of the substitute DSN be expanded?
Yes. Limited in 2026 to data affecting pension entitlements, it will be extended to the 2026 and 2025 fiscal years in 2027, and then to the 2027, 2026, and 2025 fiscal years in 2028. The effective date becomes enforceable on January 1, 2027.