Roche & Cie

Modification of reporting requirements for social and fiscal data reporting

The government has published a decree updating the reporting obligations of employers regarding elements of remuneration paid to each employee, the bonus shares, stock options or purchases of shares and warrants of entrepreneur shares and taxes based on salaries to reflect the monthly frequency of the registered social statement (DSN).

Article L. 133-5-3 of the Code of Social Security, as amended by Ordinance No. 2015-682 of 18 June 2015 on the simplification of social declarations of employers, allows employers to employees and assimilated d accomplish, by the vector of the registered social statement (DSN), the declaration under Article 87 of the CGI and the content is fixed in Article 39 of Annex III to the above code.

In addition, the decree states that the amount used as a starting point for calculations to determine net taxable earned income to the income tax corresponds to earnings within the field of social contributions.