Date source: 2026-07-27
DSN: Possible Rectification in Case of Persistent Anomalies Published on July 28, 2026 - Entreprendre Service Public / Direction of Legal and Administrative Information (Prime Minister)
Since July, the Urssaf can issue a substitute DSN. This new mechanism is activated when an anomaly persists despite follow-ups. This new possibility provides more security for employees by protecting their social rights. Entreprendre Service Public brings you up to date.
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The Urssaf implements a substitute DSN. This mechanism is activated when an anomaly persists in the company's DSN, particularly for data constituting the 'gross capped base'.
Thus, this rectification is not automatic: it occurs after several follow-ups and a discussion phase with the declaring company.
Before the implementation of the substitute DSN, the Urssaf made available to the employer, in March 2026, a summary via an annual reminder job report (CRM). This reminder includes the detected anomalies and the possibilities for rectification.
From this delivery, the company has 2 months to make the corrections or to file an objection with the Urssaf. If the anomalies persist, the Urssaf intervenes by implementing a substitute DSN to regularize the associated contribution amounts.
See also
Urssaf:
Union of Collection of Social Security and Family Allowance Contributions
DSN:
Nominal Social Declaration
Source: Service-Public professionals