the DSI aka social declaration for self-employed people is abolished, what are the main changes?

It’s official ! The Social Declaration of the Independents (DSI) is no more. A change that seems sudden for many self-employed workers. The fact remains that those mainly concerned must adapt now, otherwise they would be exposed to heavy sanctions. Here are the points you absolutely need to know.

A simplification measure

To understand the scope of this reform, you should know that the self-employed had to make two declarations previously: the first concerning their income and the DSI relating to their social security contributions. The removal of this second formality aims to simplify the administrative procedures incumbent on self-employed workers. Social security contributions that must be declared will thus be reported on the income tax return.

Since April 2021, net-entreprises.fr has therefore lost all its usefulness to the professionals affected by this measure. From now on, they will have to consult impots.gouv.fr and follow the instructions.

Who are affected by the new formality?

This unified declaration concerns all workers covered by Social Security for the Self-Employed. The procedure is therefore applicable to the majority of people exercising a liberal profession, whether they carry out a craft, commercial, regulated or unregulated activity.

Note, however, that this change does not concern micro-entrepreneurs who have opted for a monthly or quarterly declaration of their turnover. These professionals will transmit the information requested by the administration and social organizations via the URSAAF website.

Declaring your income and social security contributions: how to proceed?

Self-employed workers will have to declare their income on impots.gouv.fr. After having authenticated on this platform, they must go to their personal space to access form 2042. This document will still have to be completed, taking care to provide all the requested information. These formalities can of course be entrusted to an accountant. However, you will need to have a power of attorney granting the status of agent to the person requested.

The information necessary to calculate your social contributions will be provided in the social section. They will be transmitted to the competent organizations and in particular to the URSSAF and the CGSS. Nothing will be left to chance so that you are able to declare the amounts due before they are paid. Note that no DSI section has been provided, we will automatically land on the Self-employed income declaration page and we will check a box so that the “social” section appears.

What about payment of contributions?

Despite the implementation of this procedure, the URSSAF and the CGSS remain the only organizations capable of managing and receiving your social security contributions. In fact, these structures already estimate the amount you owe them for year N+1. After receiving your declaration for year N, they will reassess this amount. Subsequently, those responsible will send you a final schedule. Each reduction and exemption will be automatically taken into account. In a context of health crisis, remember that many self-employed people will benefit from a reduction in social security contributions.

How to correct your declaration in the event of an error?

Data entry errors are much more common than you might think when it comes to declaring your income. The relevant authorities are fully aware of this detail. This is why they have taken the necessary steps so that the necessary corrections can be made. Throughout the reporting period, you will be able to make multiple corrections to your declaration.

At the end of this period, you must contact URSAAF or CGSS directly. You can contact these establishments by telephone, email or post. However, you must first specify the subject of your request or complaint.

What income is taken into account in the calculation of independent contributions?

Social organizations mainly take into account income from independent activities when calculating the basis of these contributions. For managing partners of companies under the IS regime, dividends paid are also subject to social security contributions.

Those responsible will retain the reductions and exemptions to which taxpayers are entitled. Income from abroad will be subject to an increased rate in certain cases.

Having difficulty completing your declaration?

URSSAF and mon-entreprise.fr have opened new services to help those who have difficulty completing their declaration. This service is mainly aimed at self-employed people to allow them to quickly know the final amount to pay as well as the deductions to be reported on their tax return as well as those to indicate on form 2042. This way, we will no longer make any errors that could harm the readability of its statements.