Comme chaque année, les employeurs doivent transmettre leur déclaration annuelle des données sociales (DADS) au plus tard le 31 janvier.
Ne pas oublier les facteurs du compte pénibilité !
Les facteurs de risques professionnels du compte pénibilité auxquels les salariés ont été exposés, au-delà des seuils fixés par décret, au cours de l’année 2016 doivent être déclarés dans la DADS.
Les cabinets devant également, au plus tard le 31 janvier, verser la cotisation pénibilité additionnelle dont le taux est fixé à 0,1 % sur les rémunérations versées en 2016 pour les salariés exposés à un seul facteur de risques et à 0,2 % sur celles des salariés exposés à plusieurs facteurs.
Ne pas confondre : la cotisation pénibilité additionnelle qui est payée uniquement par les cabinets qui soumettent leurs salariés à des facteurs de risques au-delà des seuils fixés par décret ne doit pas être confondue avec la cotisation pénibilité « de base » due par tous les cabinets et versée en même temps que les cotisations de Sécurité sociale.
Et le tableau récapitulatif ?
Un tableau récapitulatif Urssaf permettant la régularisation annuelle des cotisations sociales doit également être transmis au plus tard le 31 janvier.
Toutefois, les cabinets qui utilisaient la déclaration sociale nominative (DSN) en 2016 n’ont pas à transmettre ce tableau puisque les régularisations de cotisations ont été faites mensuellement. L’Urssaf a néanmoins précisé que les cabinets qui ont rencontré des difficultés particulières pour intégrer les régularisations dans les DSN mensuelles de 2016 peuvent produire un tableau récapitulatif.
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