# Monthly payroll declaration (DSN)

Country: France
When: The 15th of the month after the pay month for employers with fewer than 50 employees, and the 5th for employers with 50 or more. The threshold is the average headcount at 31 December of the previous year. The deadline is noon on the day. The contribution payment is aligned with the same date.

The déclaration sociale nominative is the single monthly payroll declaration. It carries pay, social contributions, the income tax withheld at source and events such as hires and departures. It replaced most separate payroll forms.

## Who this applies to

- Every employer in France, including a SAS or SASU that pays its président as an assimilé salarié
- Not a micro-entrepreneur without employees
- A SARL gérant majoritaire is not on payroll; he or she is a TNS

## What to file

The monthly DSN, with the pay data for each employee. For a SAS président the DSN carries the pay voted by the general meeting. Payslips and the income tax withheld at source go through it.

## How to file

Through the payroll software or an expert-comptable, to the portal at net-entreprises.fr. AccountsOS tracks the 15th and the payroll dates, but it does not produce payslips or send the DSN. A payroll bureau or software does that.

## Payment due

The social contributions are paid on the same dates. The income tax withheld at source is taken by the DGFiP by direct debit. The SMIC is EUR 12.31 an hour and EUR 1,867.02 gross a month from 1 June 2026.

## What happens if you miss it

A late or missing DSN leads to penalties, and late payment of the withheld income tax carries a 5% surcharge. Contribution payments that are late lead to surcharges and interest.

## Submission checklist

- Close the payroll for the month
- Check pay is above the SMIC where it applies
- Send the DSN before noon on the 15th (5th for 50 or more)
- Pay the contributions on the same date

## Documents you need

- Time and pay data for each employee
- Contracts and any changes
- The personalised withholding rate sent by the DGFiP
- The employer's URSSAF account details

## Common mistakes to avoid

- Forgetting that a SAS président is paid through payroll
- Sending the DSN after the noon cut-off on the day and finding it counted as late
- Paying a gérant majoritaire through the DSN when he is a TNS
- Using last year's SMIC figure

Source: https://www.urssaf.fr/accueil/employeur/gerer-entreprise/declaration-sociale-nominative.html