{"id":5060,"date":"2014-02-17T13:22:04","date_gmt":"2014-02-17T12:22:04","guid":{"rendered":"http:\/\/www.solucominsight.fr\/?p=5060"},"modified":"2015-01-26T17:59:36","modified_gmt":"2015-01-26T16:59:36","slug":"la-declaration-sociale-nominative-une-grande-oubliee-de-lactualite-rh","status":"publish","type":"post","link":"https:\/\/www.riskinsight-wavestone.com\/en\/2014\/02\/la-declaration-sociale-nominative-une-grande-oubliee-de-lactualite-rh\/","title":{"rendered":"La D\u00e9claration Sociale Nominative : une grande oubli\u00e9e de l\u2019actualit\u00e9 RH"},"content":{"rendered":"

Si la loi de financement de la s\u00e9curit\u00e9 sociale (LFSS) 2014 pr\u00e9voit le d\u00e9ploiement de la D\u00e9claration Sociale Nominative (DSN), force est de constater qu\u2019au milieu d\u2019une actualit\u00e9 de d\u00e9but d\u2019ann\u00e9e certes fournie, peu d\u2019articles \u00e9voquent cette mise en \u0153uvre qui n\u2019est pas sans cons\u00e9quence pour les entreprises et qui pourrait intervenir d\u00e8s le 1er juillet 2015.<\/em><\/p>\n

La DSN : qu\u2019est-ce-que c\u2019est ?<\/h2>\n

Selon le site service-public.fr<\/a>, <\/em><\/strong>la DSN \u00ab\u00a0vise \u00e0 rassembler l\u2019ensemble des formalit\u00e9s administratives adress\u00e9es par les entreprises aux organismes de protection sociale et \u00e0 remplacer les d\u00e9clarations sociales p\u00e9riodiques ou \u00e9v\u00e9nementielles existantes. Jusqu\u2019alors les entreprises transmettaient des donn\u00e9es multiples \u00e0 diverses \u00e9ch\u00e9ances et \u00e0 diff\u00e9rents organismes, globalis\u00e9es par \u00e9tablissement. Les organismes de protection sociale n\u2019avaient pas connaissance de la r\u00e9mun\u00e9ration et des cotisations vers\u00e9es pour chaque salari\u00e9, sauf une fois par an avec la d\u00e9claration annuelle des donn\u00e9es sociales (DADS). Avec la DSN, les employeurs effectuent une transmission mensuelle de donn\u00e9es individuelles des salari\u00e9s, \u00e0 l\u2019issue de la paie. La loi pr\u00e9voit la g\u00e9n\u00e9ralisation obligatoire \u00e0 toutes les d\u00e9clarations (DADS2<\/sup>, DUCS3<\/sup>, BRC4<\/sup>…) en 2016\u00a0\u00bb.<\/em><\/p>\n

\"\"<\/a>
Source : dsn-info.fr<\/figcaption><\/figure>\n

 <\/p>\n

En bref, la mise en place de la DSN adresse quatre grands enjeux : la simplification et l\u2019automatisation des proc\u00e9dures d\u00e9claratives \u00e0 partir des donn\u00e9es de paie, \u00a0la rationalisation des \u00e9changes d\u2019information, \u00a0la diminution des fraudes, l\u2019am\u00e9lioration de la qualit\u00e9 des donn\u00e9es et \u00a0une fr\u00e9quence unique pour tous les \u00e9l\u00e9ments d\u00e9claratifs.<\/p>\n

Implication de la DSN pour les entreprises, retour sur quelques id\u00e9es re\u00e7ues<\/h2>\n

La DSN peut appara\u00eetre, au premier abord, comme un sujet purement technique. On peut imaginer que les \u00e9diteurs (SAP HR, SOPRA HR-ACCESS, ADP-GSI, CEGEDIM SRH\u2026) auront tous pris soin d\u2019anticiper et qu\u2019ils fourniront une solution pratiquement cl\u00e9 en main disponible pour le 1er<\/sup> \u00a0janvier 2016, sans co\u00fbt suppl\u00e9mentaire puisqu\u2019il s\u2019agit d\u2019une obligation l\u00e9gale.<\/p>\n

Mais, tel ne sera pas le cas. La mise en \u0153uvre de la DSN impactera in\u00e9luctablement toute la cha\u00eene de contr\u00f4le de paie (recueil d\u2019informations, contr\u00f4les, proc\u00e9dures et r\u00e9alisation des d\u00e9clarations). Une partie de l\u2019organisation sera ainsi \u00e0 revoir.<\/p>\n

\"\"<\/a>
Source : Lumens Consultants – Cabinet Solucom<\/figcaption><\/figure>\n

Cependant, les principaux \u00e9cueils ne sont pas l\u00e0. Quid des budgets\u00a0? Est-il pr\u00e9vu d\u00e8s 2014 d\u2019investiguer ce point\u00a0? La DRH est-elle pr\u00e9par\u00e9e \u00e0 entendre et \u00e0 investir\u00a0? Vos donn\u00e9es sont-elles r\u00e9ellement \u00ab\u00a0saines\u00a0\u00bb pour partir dans un tuyau directement reli\u00e9 aux organismes sociaux\u00a0? Les collaborateurs sont-ils pr\u00e9par\u00e9s \u00e0 changer leur mode de travail et \u00e0 \u00eatre responsabilis\u00e9s dans leurs activit\u00e9s de paie au quotidien\u00a0?\u2026 enfin, 2015 est-il si lointain\u00a0? N\u2019allez-vous pas vous retrouvez avec tous les autres, en train d\u2019attendre que les \u00e9diteurs traitent votre dossier\u00a0?<\/p>\n

Le nouvel acronyme est ainsi n\u00e9\u00a0: D<\/strong>\u00e9clarations S<\/strong>implifi\u00e9es\u00a0: N<\/strong>\u00e9gatif\u00a0!… sauf \u00e0 s\u2019y prendre \u00e0 temps\u00a0!<\/p>\n

<\/p>\n

(1)<\/sup> N4DS\u00a0: norme pour les d\u00e9clarations d\u00e9mat\u00e9rialis\u00e9es des donn\u00e9es sociales<\/p>\n

(2)<\/sup> DADS\u00a0: d\u00e9claration automatis\u00e9e\u00a0des donn\u00e9es sociales<\/p>\n

(3)<\/sup> DUCS\u00a0: d\u00e9claration unifi\u00e9e des cotisations sociales<\/p>\n

(4)<\/sup> BRC\u00a0: bordereau r\u00e9capitulatif de cotisations<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Si la loi de financement de la s\u00e9curit\u00e9 sociale (LFSS) 2014 pr\u00e9voit le d\u00e9ploiement de la D\u00e9claration Sociale Nominative (DSN), force est de constater qu\u2019au milieu d\u2019une actualit\u00e9 de d\u00e9but d\u2019ann\u00e9e certes fournie, peu d\u2019articles \u00e9voquent cette mise en \u0153uvre…<\/p>\n","protected":false},"author":243,"featured_media":5064,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"page-templates\/tmpl-one.php","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1782,35],"tags":[1539,1543,1538,1540,1542,1541,631],"coauthors":[1537],"class_list":["post-5060","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ressources-humaines","category-strategie-projets-it","tag-declaration-sociale-nominative","tag-donnees-sociales","tag-dsn","tag-gestion-de-la-paie","tag-n4ds","tag-obligations-declaratives","tag-rh"],"acf":[],"yoast_head":"\nLa 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