Event-based DSN: reporting sick leave or end of contract

Quick answer. The event-based DSN is a one-off report, separate from the monthly DSN, to be issued within 5 working days of becoming aware of the event. Three main cases: sick leave (which replaces the salary certificate used to pay daily allowances), early return, and end of employment contract (the FCTU report, which replaces the employer certificate sent to France Travail). A delay or an error postpones the employee's compensation and exposes the employer to penalties.

Since its general roll-out, the Déclaration sociale nominative (DSN) has been the single channel through which the employer transmits payroll data. Alongside the monthly DSN, event-based reports declare in real time the breaks in the life of the contract: an employee falls ill, returns early, or leaves the company. These reports replaced the former paper certificates (salary certificate, employer certificate).

The stakes are concrete: it is on the basis of these reports that the health insurance fund (CPAM) calculates daily allowances (IJSS) and that France Travail opens unemployment benefit rights. A forgotten report means an employee not compensated on time — and an employer exposed to claims. The legal basis is set out in article L133-5-3 of the French Social Security Code.

The event-based DSN covers three types of event, each with its own rules:

The "single end-of-employment-contract" (FCTU) report has become the standard: one report covers all contract endings, whatever the reason (resignation, dismissal, mutually agreed termination, end of fixed-term contract). It connects to the other end-of-contract formalities, such as issuing the end-of-contract documents.

The rule is clear: 5 working days after becoming aware of the event to send the report. This deadline applies to sick leave as well as end of contract.

Two adjustments are worth knowing:

1. Subrogation. When the employer subrogates — i.e. maintains the salary and receives the daily allowances directly — the sick-leave report can be transmitted at the same deadline as the monthly DSN, rather than within 5 days. This is a meaningful administrative convenience for companies that practise salary maintenance and subrogation.
2. Return. The return report is required only if the return is early compared with the expected date communicated. A return in line with the forecast requires no report.

The table below summarises the deadlines by case:

The procedure has five steps that every payroll team must master:

1. Identify the event and its exact nature (initial leave, extension, early return, end of contract).
2. Choose the right report and enter the precise reason (for an end of contract, the termination reason conditions the opening of unemployment rights).
3. Meet the deadline of 5 working days, or attach the sick leave to the monthly DSN in case of subrogation.
4. Submit from the payroll software or the net-entreprises portal, with data consistent with the latest monthly DSN.
5. Check the business return (CRM) sent back by the bodies to confirm processing.

A report must not be issued during the employee's hiring month: the reconstruction of data risks failing for lack of history. In that case, the information goes through the monthly DSN.

• Casual fixed-term contracts. For certain casual fixed-term contracts, in the cases provided for by the regulations, the end of contract may be declared via the monthly DSN only, without an FCTU report.
• Successive leaves. An extension of leave is the subject of a new report; do not confuse an extension with a new leave, as the calculation of daily allowances depends on it.
• Therapeutic part-time. A return on therapeutic part-time follows a specific reporting and partial-compensation logic, detailed in our article on therapeutic part-time.
• No double declaration. Issuing both a report and a paper certificate leads to a rejection: since dematerialisation, double declaration is prohibited.

• The termination reason. An incorrect reason (a resignation declared instead of a mutually agreed termination, for example) can deprive the employee of unemployment rights and engage the employer's liability.
• Inconsistency with the monthly DSN. The report data must match the declared cumulative figures; a discrepancy triggers an anomaly and a possible audit.
• A missed deadline. Beyond 5 working days, the employee's compensation is delayed and the employer is exposed to penalties for late declaration.
• Plain omission. This is the most frequent error on short contracts: the end of contract is processed in payroll but the FCTU report is never issued.

A retail business recently contacted us because a former employee could not open their France Travail rights: the end of contract had been recorded in payroll, but the FCTU report had never been transmitted. We corrected the report, but the employee had lost several weeks of compensation. This kind of seemingly trivial incident lastingly damages employee relations and can lead to litigation.

The event-based DSN is a reflex to build into the monthly payroll cycle: every sick leave and every departure must trigger a reporting reflex within 5 days. Modern payroll software offers alerts, but the responsibility remains the employer's, as with hiring and the DSN. Periodic review of business returns prevents reports from failing silently. As a firm registered with the Ordre des experts-comptables and statutory auditors, we regularly assist Paris-based businesses in correcting missed reports.

Hayot Expertise tip. Set up a routine: at each leave or departure, open the report the same day and give yourself a 3-day target to keep a margin on the 5-working-day deadline. Systematically check the business return sent back by the bodies — it is the only way to detect a rejection. In case of subrogation, configure the attachment to the monthly DSN to simplify management without losing rights.