<\/p>\n
La plupart des exploitants agricoles utilisent aujourd\u2019hui la d\u00e9claration sociale nominative (DSN). En effet, pour les employeurs ne faisant pas appel \u00e0 un tiers mandat\u00e9, la mise en place de cette formalit\u00e9 a \u00e9t\u00e9 rendue obligatoire \u00e0 compter de\u00a0:
– la paie du mois de juillet\u00a02016, lorsque le montant des cotisations et contributions sociales r\u00e9gl\u00e9es au titre des salaires vers\u00e9s en\u00a02014 s\u2019\u00e9levait au moins \u00e0 50\u00a0000\u00a0\u20ac\u00a0;
– la paie du mois de janvier\u00a02017 si le montant de ces cotisations et contributions atteignait au moins 3\u00a0000\u00a0\u20ac.<\/p>\n
\u00c9taient donc jusqu\u2019\u00e0 pr\u00e9sent dispens\u00e9s de cette obligation les exploitants agricoles n\u2019ayant pas recours \u00e0 un tiers mandat\u00e9 et ayant pay\u00e9, pour l\u2019ann\u00e9e\u00a02014, moins de 3\u00a0000\u00a0\u20ac de cotisations et contributions sociales.<\/p>\n
Mais ce ne sera bient\u00f4t plus le cas, puisqu\u2019\u00e0 compter de la paie d\u2019avril\u00a02017, ces petites exploitations devront, elles aussi, recourir \u00e0 la DSN. Concr\u00e8tement, leur premi\u00e8re d\u00e9claration devra \u00eatre effectu\u00e9e au plus tard le 15\u00a0mai.<\/p>\n
\n Rappel\u00a0:<\/span> cette d\u00e9claration, unique et mensuelle, se substitue \u00e0 24\u00a0formalit\u00e9s, dont les attestations de salaire en cas d\u2019arr\u00eat de travail et les d\u00e9clarations de cotisations aupr\u00e8s de la Mutualit\u00e9 sociale agricole.<\/p>\n Les Echos Publishing 2017<\/p>\n","protected":false},"excerpt":{"rendered":" La derni\u00e8re \u00e9ch\u00e9ance de mise en \u0153uvre de la d\u00e9claration sociale nominative applicable aux employeurs agricoles est fix\u00e9e au 15\u00a0mai\u00a02017.<\/p>\n","protected":false},"author":1,"featured_media":1748,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[39],"tags":[29],"class_list":["post-1747","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social","tag-agriculture","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/1747"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=1747"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/1747\/revisions"}],"predecessor-version":[{"id":1858,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/1747\/revisions\/1858"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/1748"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=1747"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=1747"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=1747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}