{"id":288017,"date":"2025-03-12T17:43:40","date_gmt":"2025-03-12T16:43:40","guid":{"rendered":"https:\/\/group-gac.com\/?p=288017"},"modified":"2025-03-12T17:46:30","modified_gmt":"2025-03-12T16:46:30","slug":"dsn-de-substitution-et-calendrier-de-deploiement","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/substitution-dsn-and-deployment-schedule\/","title":{"rendered":"DSN substitution and deployment schedule"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"288017\" class=\"elementor elementor-288017\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0e9fec1 e-con-full e-flex e-con e-parent\" data-id=\"0e9fec1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-80e3dc5 elementor-widget elementor-widget-text-editor\" data-id=\"80e3dc5\" 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>Introduced by the 2022-1616 Social Security Financing Act for 2023 and the <strong>decree no. 2023-1384 of December 29, 2023<\/strong>the substitution DSN is <strong>the last resort for a non-compliant D\u00e9claration Sociale Nominative (DSN). <\/strong><\/p><p>But what's involved, what's the roll-out timetable, and how do you prepare?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-16f828c e-flex e-con-boxed e-con e-parent\" data-id=\"16f828c\" 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-f220d28 elementor-widget elementor-widget-heading\" data-id=\"f220d28\" 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\">DSN substitution: what is it?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00ab64a elementor-widget elementor-widget-text-editor\" data-id=\"00ab64a\" 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><strong>This is a system for verifying and correcting erroneous DSNs by social security organizations (OPS). <\/strong><\/p><p>At each monthly deadline, this system provides for the reporting of any anomalies detected via the Comptes Rendus M\u00e9tiers (CRM) transmitted by the organizations receiving the DSN. Standardized and integrated into payroll software, these CRMs must be followed by corrections. Failing this, the latter are carried out by the organizations, using substitute DSNs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a530e2 elementor-widget elementor-widget-heading\" data-id=\"1a530e2\" 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\">DSN substitution and deployment schedule<\/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-76cd806 e-flex e-con-boxed e-con e-parent\" data-id=\"76cd806\" 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-4501c9f elementor-widget elementor-widget-text-editor\" data-id=\"4501c9f\" 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>A precise roll-out schedule has been programmed, and here are the main stages:<\/p><ul><li><strong>From 2024<\/strong> Each month, collection agencies issue standardized CRMs to employers, notifying them of any anomalies noted in the month declared and to be corrected at the next due date.<\/li><li><strong>From April 2025, <a href=\"https:\/\/www.net-entreprises.fr\/dsn-crm-de-rappel-et-dsn-de-substitution-quand-et-pourquoi-2\/\">according to a net-entreprises.fr publication<\/a><\/strong><strong> dated March 5, 2025 : <\/strong>\u00a0Introduction of <strong>CRM reminder<\/strong> for uncorrected anomalies from the previous calendar year (2024). Failure by the employer to act will not be followed by a substitution DSN. It can only be issued in the event of on-site or documentary inspections by the inspectors in charge of collection. It should be noted here that for <strong>MSA<\/strong>The first reminder CRMs will be issued in March 2026, for the year 2025.<\/li><li><strong>From March 2026<\/strong> 2025: Receipt of reminder CRMs for the year 2025. This is the generalized implementation of substitution DSNs: anomalies that are proven, not contested or not corrected by the employer will be followed by <strong>DSN substitution in May\/June 2026 <\/strong>by Urssaf and MSA<\/li><\/ul>\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-c6c1abb e-flex e-con-boxed e-con e-parent\" data-id=\"c6c1abb\" 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-b8b1a97 elementor-widget elementor-widget-heading\" data-id=\"b8b1a97\" 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\">DSN substitution: how to anticipate?<\/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-65dff3d e-flex e-con-boxed e-con e-parent\" data-id=\"65dff3d\" 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-edc308e elementor-widget elementor-widget-text-editor\" data-id=\"edc308e\" 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>\u00a0Here are a few non-exhaustive best practices to help you get ahead of the game:<\/p><ul><li>Know where to find the CRMs that are available on payroll software, on <a href=\"http:\/\/net-entreprises.fr\">net-entreprises.fr<\/a> and on the portals of certain organizations such as Agirc-Arrco<\/li><li>Get into the habit of consulting them quickly after each DSN transmitted, to correct any anomalies.<\/li><li>File them in a dedicated folder for smoother tracking of declarations<\/li><li><a href=\"https:\/\/group-gac.com\/en\/dsn-training\/\">Training teams<\/a>.<strong style=\"font-size: 16px;\">\u00a0<\/strong><\/li><\/ul>\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>","protected":false},"excerpt":{"rendered":"<p>Introduced by Law no. 2022-1616 on Social Security Financing for 2023 and Decree no. 2023-1384 of December 29, 2023, the substitution DSN is the last resort for a non-compliant D\u00e9claration Sociale Nominative (DSN).<br \/>\nBut what's involved, what's the roll-out timetable, and how do you prepare?<\/p>","protected":false},"author":48,"featured_media":288033,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"DSN de substitution et calendrier de d\u00e9ploiement","_seopress_titles_desc":"La DSN de substitution est un dispositif de v\u00e9rification et de correction des DSN erron\u00e9es : faisons le point sur le sujet et sur le calendrier de 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