France Payroll — DSN, Bulletin de Paie & URSSAF

Verify the employer is registered with URSSAF and has a valid SIRET and APE/NAF code. Collect employee data required for DSN registration and for obtaining the personalised Prélèvement à la Source (PAS) rate from DGFiP. Confirm the applicable convention collective (CCN) and employee classification (cadre or non-cadre).

Calculate gross remuneration for the pay period: base salary, overtime (heures supplémentaires at +25%/+50%), bonuses, in-kind benefits (avantages en nature), and any exceptional payments such as a 13th month where contractually owed. Verify the gross does not fall below the applicable SMIC floor (EUR 1,867.02/month gross from 1 June 2026, EUR 1,823.03 before).

Compute all employee and employer social contributions against the correct bases and ceilings using the current PMSS (EUR 4,005/month in 2026). This covers URSSAF branches (maladie, vieillesse plafonnée/déplafonnée, famille, AT/MP, FNAL, CSA), AGIRC-ARRCO tranches T1/T2 plus CEG/CET, assurance chômage (employer only), AGS, and prévoyance cadres minimum.

Derive the net imposable (gross minus CSG déductible and other deductible contributions), apply the PAS rate received from DGFiP to obtain the income tax amount withheld, then compute the net à payer. Produce the bulletin de paie in the simplified format required by Code du Travail Art. R3243-1, showing contributions grouped by risk category and cumuls annuels year-to-date.

Transmit the monthly Déclaration Sociale Nominative (DSN) via net-entreprises.fr by the 5th or 15th of the following month (depending on company size). The DSN replaces all former declarations (DUCS, DADS, etc.) and is the single channel for reporting to URSSAF, AGIRC-ARRCO, Pôle emploi, CPAM, and DGFiP. Pay the corresponding cotisations and PAS by the same deadline.

At year-end (31 December), perform the annual payroll close: verify cumuls annuels on all bulletins de paie, ensure the December DSN (transmitted in January) includes all corrections, and check that the employer has met the taxe sur les salaires (if exempt from TVA), participation, intéressement, and épargne salariale obligations where thresholds are met.