{"id":231675,"date":"2024-06-11T18:41:13","date_gmt":"2024-06-11T16:41:13","guid":{"rendered":"https:\/\/group-gac.com\/?p=231675"},"modified":"2024-06-11T18:42:27","modified_gmt":"2024-06-11T16:42:27","slug":"chronique-des-experts-de-la-dsn-decryptage-de-4-anomalies-principales","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/dsn-experts-chronicle-deciphering-4-main-anomalies\/","title":{"rendered":"DSN experts' chronicle: deciphering 4 main anomalies"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"231675\" class=\"elementor elementor-231675\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-89f1c4e e-flex e-con-boxed e-con e-parent\" data-id=\"89f1c4e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1de7388 elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1de7388\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nos sp\u00e9cialistes de la DSN vous proposent un d\u00e9cryptage de 4 anomalies DSN principales avec des exemples concrets.<\/p><p>Mais avant d&rsquo;entrer dans le vif du sujet, nous vous proposons de tester vos connaissances<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-607fc6a e-flex e-con-boxed e-con e-parent\" data-id=\"607fc6a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d87d5f9 elementor-widget elementor-widget-heading\" data-id=\"d87d5f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Testez vos connaissances en DSN !<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-095b7b4 e-flex e-con-boxed e-con e-parent\" data-id=\"095b7b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-73f9720 e-flex e-con-boxed e-con e-child\" data-id=\"73f9720\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0792a97 elementor-widget elementor-widget-shortcode\" data-id=\"0792a97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div id=\"uperiaIframe\"><\/div>\n<script>\n    function getCookieValue (cookieName) {\n        var cookieValue = '';\n        var cookie = document.cookie.split(';');\n        for (var i = 0; i < cookie.length; i++) {\n            var subCookie = cookie[i].split('=');\n            if (subCookie[0].trim() === cookieName) {\n                cookieValue = subCookie[1];\n                break;\n            }\n        }\n        return cookieValue;\n    }\n    var url = 'https:\/\/app.uperia.tech\/form\/quizz-test-connaissance-dsn';\n    var cookieValue = getCookieValue('hubspotutk');\n    var iframe = document.getElementById('uperiaIframe');\n    iframe.innerHTML = '<iframe id=\"uperiaIframeContent\" width=\"100%\" src=\"'+url+'?hubspotutk='+cookieValue+'\"><\/iframe>';\n    window.addEventListener('message', function(e) {\n        document.getElementById('uperiaIframeContent').style.height = e.data.height + 80 + 'px';\n        document.getElementById('uperiaIframe').style.height = e.data.height + 80 + 'px';\n    } , false);\n<\/script><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10ea3be elementor-widget elementor-widget-heading\" data-id=\"10ea3be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Anomalie 1 : Les droits aux indemnit\u00e9s journali\u00e8res de s\u00e9curit\u00e9 sociale (bloc 51 de la DSN)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c664967 elementor-widget elementor-widget-text-editor\" data-id=\"c664967\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Lorsqu&rsquo;un salari\u00e9 est\u00a0<strong>en arr\u00eat maladie<\/strong>, la S\u00e9curit\u00e9 Sociale calcule ses IJSS \u00e0 partir des informations de la DSN, notamment \u00e0 partir du salaire r\u00e9tabli renseign\u00e9 sous le code type 003 \u2013 Salaire brut r\u00e9tabli.<\/p><p><strong>Il arrive fr\u00e9quemment que le salaire r\u00e9tabli ne soit pas le reflet de la paie.<\/strong><\/p><p>Ainsi, il n\u2019est pas rare de constater que des indemnit\u00e9s compensatrices de cong\u00e9s pay\u00e9s, des primes, des heures suppl\u00e9mentaires ou encore des avantages en nature ne soient pas pris en compte dans le calcul du salaire r\u00e9tabli.<\/p><p><strong>Quelles sont les cons\u00e9quences ?<\/strong><\/p><p>Lorsque le salaire r\u00e9tabli n\u2019est pas le reflet de la paie, il y a deux possibilit\u00e9s. Soit les salari\u00e9s per\u00e7oivent un montant d&rsquo;IJSS minor\u00e9, ce qui constitue un manque \u00e0 gagner s&rsquo;il n&rsquo;y a plus de maintien de salaire de la part de l&#8217;employeur. Soit les salari\u00e9s per\u00e7oivent un montant d&rsquo;IJSS major\u00e9, ce qui peut constituer un risque pour l&#8217;employeur.<\/p><p>Lorsqu&rsquo;il y a maintien total ou partiel, l&#8217;employeur doit d\u00e9duire les IJSS vers\u00e9es par la S\u00e9curit\u00e9 Sociale, (celles-ci n&rsquo;\u00e9tant pas soumises \u00e0 cotisations sauf CSG-CRDS au taux de 6,70%).<\/p><p>Ainsi, si le montant des IJSS retrait\u00e9 du brut est minor\u00e9, l&#8217;employeur versera des cotisations suppl\u00e9mentaires, \u00e0 tort, en raison du salaire brut major\u00e9.<\/p><p><strong>La bonne pratique \u00e0 retenir<\/strong>\u00a0:\u00a0v\u00e9rifier le param\u00e9trage de chaque rubrique afin de s&rsquo;assurer qu&rsquo;elles sont retrait\u00e9es \u00e0 juste titre pour le calcul du salaire r\u00e9tabli.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-789914a elementor-widget elementor-widget-heading\" data-id=\"789914a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Anomalie 2 : Les Droits \u00e0 la retraite des salari\u00e9s (Bloc 53 de la DSN)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-333a5ac e-flex e-con-boxed e-con e-parent\" data-id=\"333a5ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c56399f elementor-widget elementor-widget-text-editor\" data-id=\"c56399f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Prenons l&rsquo;exemple d&rsquo;une soci\u00e9t\u00e9 qui re\u00e7oit un <strong>rappel de cotisations<\/strong>\u00a0de son organisme de retraite compl\u00e9mentaire d&rsquo;un montant de 30 K\u20ac.<\/p><p>Apr\u00e8s analyse pr\u00e9cise, il s\u2019av\u00e8re que ce rappel concerne un \u00e9cart entre les cotisations d\u00e9clar\u00e9es par la soci\u00e9t\u00e9 et celles recalcul\u00e9es par l&rsquo;organisme \u00e0 partir des informations figurant dans la DSN.<\/p><p>Et pourtant,\u00a0<strong>aucune anomalie bloquante<\/strong>\u00a0n&rsquo;avait \u00e9t\u00e9 d\u00e9tect\u00e9e.<\/p><p>Apr\u00e8s analyse, nous avons rep\u00e9r\u00e9 la pratique suivante : pour un salari\u00e9 en cong\u00e9 sans solde, la soci\u00e9t\u00e9 proratisait, \u00e0 juste titre, le Plafond Mensuel de la S\u00e9curit\u00e9 Sociale (PMSS) en fonction du nombre de jours d&rsquo;absences.<\/p><p><strong>Cependant en DSN, aucune valeur de l&rsquo;unit\u00e9 de mesure S21.G00.53.003 \u00ab\u00a040 \u2013 Jours calendaires de la p\u00e9riode d&#8217;emploi pris en compte dans le calcul du plafond de S\u00e9curit\u00e9 Sociale\u00a0\u00bb n&rsquo;\u00e9tait renseign\u00e9e.<\/strong><\/p><p>L&rsquo;organisme a donc consid\u00e9r\u00e9 que le salari\u00e9 \u00e9tait pr\u00e9sent tout le mois et a donc recalcul\u00e9 le PMSS dans son int\u00e9gralit\u00e9.<\/p><p>Les cons\u00e9quences sont les suivantes :<\/p><ul><li>Des droits \u00e0 la retraite erron\u00e9s pour le salari\u00e9<\/li><li>Un rappel de cotisations non justifi\u00e9 pour l&#8217;employeur<\/li><\/ul><p><strong>Les bonnes pratiques \u00e0 retenir :<\/strong>\u00a0v\u00e9rifier la coh\u00e9rence entre les donn\u00e9es des blocs 40 (contrat de travail) et 53 (activit\u00e9) et\u00a0s&rsquo;assurer que toutes les valeurs sont bien renseign\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ff6e44 elementor-widget elementor-widget-heading\" data-id=\"3ff6e44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Anomalie 3 : Les Droits au ch\u00f4mage des salari\u00e9s (Blocs 51 et 52 de la DSN)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e14212 elementor-widget elementor-widget-text-editor\" data-id=\"1e14212\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Prenons l&rsquo;exemple d&rsquo;une soci\u00e9t\u00e9 qui ne d\u00e9clare aucune des primes en DSN : ni dans le salaire soumis \u00e0 contributions d&rsquo;Assurance ch\u00f4mage (code type 002) de la structure S21.G00.51.011 ni dans la structure S21.G00.52 \u00ab\u00a0Prime, gratification et indemnit\u00e9\u00a0\u00bb.<\/p><p>L&rsquo;absence de d\u00e9claration entra\u00eene une absence de connaissance de ces primes par les services de France Travail et par voie de cons\u00e9quence une diminution des droits \u00e0 ch\u00f4mage pour les salari\u00e9s.<\/p><p>De ce fait, ils ne calculent pas de droit \u00e0 ch\u00f4mage alors que l&#8217;employeur paie des cotisations sur ces primes.<\/p><p><strong>La bonne pratique \u00e0 retenir :<\/strong> v\u00e9rifier le param\u00e9trage de chaque prime afin de s&rsquo;assurer qu&rsquo;elles alimentent la bonne structure attendue en DSN (S21.G00.51 ou S21.G00.52).<\/p><p>Cette v\u00e9rification doit \u00e9galement \u00eatre r\u00e9alis\u00e9e pour les indemnit\u00e9s li\u00e9es aux ruptures de contrat de travail.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b0cf8cd e-flex e-con-boxed e-con e-parent\" data-id=\"b0cf8cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-458d7df elementor-widget elementor-widget-heading\" data-id=\"458d7df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Anomalie 4 : les cotisations URSSAF (Blocs 22, 23 et 81)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dc5fb5c e-flex e-con-boxed e-con e-parent\" data-id=\"dc5fb5c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77344e9 elementor-widget elementor-widget-text-editor\" data-id=\"77344e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Prenons le cas d&rsquo;une soci\u00e9t\u00e9 qui d\u00e9clare une assiette ch\u00f4mage erron\u00e9e au niveau des cotisations individuelles des salari\u00e9s (bloc 81, code type 040) en ne limitant pas l&rsquo;assiette \u00e0 4 PMSS.<\/p><p>Cependant, l&rsquo;assiette Ch\u00f4mage au niveau des cotisations agr\u00e9g\u00e9es (bloc 23, code CTP 772) est correcte.<\/p><p>L&rsquo;URSSAF constate donc que l&rsquo;assiette de r\u00e9mun\u00e9ration individuelle (bloc 81) n&rsquo;est pas conforme \u00e0 l&rsquo;assiette d\u00e9clar\u00e9e (en bloc 23) et proc\u00e8de \u00e0 un rappel des cotisations, \u00e0 tort.<\/p><p><strong>La bonne pratique \u00e0 retenir<\/strong> : v\u00e9rifier la coh\u00e9rence des donn\u00e9es. C&rsquo;est \u00e0 dire v\u00e9rifier, d&rsquo;une part, que le paiement des cotisations URSSAF (bloc 22) correspond bien au montant d\u00e9clar\u00e9 (bloc 23), et d&rsquo;autre part, que les cotisations agr\u00e9g\u00e9es (bloc 23) correspondent bien aux r\u00e9mun\u00e9rations individuelles d\u00e9clar\u00e9es (bloc 81).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Our DSN specialists will explain the 4 main DSN anomalies with concrete examples.<\/p>","protected":false},"author":48,"featured_media":240042,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"D\u00e9cryptage de 4 anomalies principales en DSN","_seopress_titles_desc":"Nos sp\u00e9cialistes de la DSN vous proposent un d\u00e9cryptage de 4 anomalies DSN principales avec des exemples concrets.","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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