Tout savoir sur la déclarations des données sociales 2020

A compter de la déclaration des revenus de l’année 2020, afin de simplifier les formalités déclaratives des travailleurs indépendants, les revenus servant de base au calcul des cotisations et des contributions sociales sont collectés directement à partir de la déclaration fiscale personnelle des revenus (déclaration 2042). C’est la déclaration des données sociales 2020, appelée aussi DFSU.

Cette déclaration remplace la Déclaration Sociale des Indépendants (DSI) qui était précédemment à effectuer sur le site net-entreprises.fr. Les travailleurs indépendants (hors auto-entrepreneurs) n’ont donc plus à compléter une déclaration sociale spécifique pour déclarer leurs revenus à leur Urssaf ou CGSS.

1. Qui est concerné par la déclaration des données sociales 2020 ?

Les personnes concernées par cette nouvelle modalité déclarative des revenus sont, les travailleurs indépendants qui:

  • Ont exercés une activité artisanale, industrielle, commerciale ou libérale au cours de l’année 2020.
  • Sont toujours en activité « à l’ouverture de la campagne de déclaration de revenus »
  • Sont affiliés au régime général des travailleurs indépendants

Si vous avez cessé votre activité avant le 15 Avril 2020, alors vous n’êtes pas concernés par cette déclaration.

2. Les affiliés exclus de la réforme DFSU

Les affiliés qui sont exclus de la réforme DFSU sont:

  • Les patriciens et auxillaires médicaux conventionnés (PAM -C)
  • Le régime de la Mutualité Sociale Agricole (MSA)
  • Les salariés
  • Les artistes-auteurs (MDA / AGESSA)
  • Les marins pêcheurs
  • Les marins du commerce
  • Les auto-entrepreneurs (Ils conservent leur obligation de déclaration mensuelle ou trimestrielle de leur chiffre d’affaires ou de leurs recettes à leur Urssaf ou CGSS.)

3. Que faut-il déclarer?

3.1 – Les cotisations sociales obligatoires

Les cotisations sociales oblogatoires (URSSAF, Caisse de retraite) sont à déclarer en case DSCA (déclarant 1) ou DSCB (déclarant 2)

3.2 Les cotisations sociales facultatives « madelin »

Les cotisations madelin sont été déclarées en case DSEA (déclarant 1) ou DSEB (déclarant 2)

3.3 – Les dividendes supérieurs à 10%

Ils sont à déclarer en case DSAA (déclarant 1) ou DSAB (déclarant B)

3.4 – Les sommes déjà soumises à cotisations sociales (cas rare)

Sont concernés par cette catégorie les travailleurs indépendants ayant déclarés dans leurs revenus imposables des revenus n’ayant pas à être pris en compte dans l’assiette des cotisations sociales.

C’est notamment le cas des artistes-auteurs ou des collaborateur occasionnel du service public.

Ces revenus non soumis au calcul des cotisations sociales doivent être mentionnés en case FSBA (cotisant 1) ou DSBB (cotisant 2)

3.5 – Les mesures de réduction des cotisations et contributions sociales liées à la crise du Covid-19

Les cotisants éligibles au dispositif de réduction des cotisations et contributions sociales mis en place dans le cadre de la première et la seconde période d’état d’urgence sanitaire doivent déclarer leur éligibilité au dispositif.

Si vous êtes éligible (vérifier mes conditions d’éligibilité >>>dispositif-de-reduction-des-cotisations-sociales-des-independants) vous devez cocher la case DSBE (cotisant 1) ou DSBF (cotisant 2) puis remplir vos critères.

4. Comment déclarer ?

La déclaration est obligatoire et doit être effectuée via la déclaration d’impôt sur le revenu (sur impots.gouv.fr ou par EDI-IR)

C’est la DGFIP qui transmettra à l’URSSAF et aux caisses de retraite les informations concernant les cotisations sociales.

Sur l’écran pivot, il faudra cocher la case « DECLARANT DE REVENUS DES INDEPENDANTS »

La déclaration est a effectuer dans les délais requis pour le dépôt de la déclaration des revenus (voir notre article >> Les dates du calendrier fiscal)

Les experts-comptables peuvent déposer pour leurs clients les déclarations en EDI-IR jusqu’au 8 juin 2021.

Compte tenu de l’impact de la crise sanitaire, une tolérance a été actée. Aucune relance, majoration ou pénalités ne sera donc appliquée en cas de dépôt des déclarations, par un expert-comptable, entre le 9 juin 2021 et le 30 juin 2021.

Si vous souhaitez déléguer la déclaration de vos impôts à nos experts-comptables, demandez un devis personnalisé (https://www.ormeo-experts.com/contact/).

Pour une information complète, consultez le Webinair organisé par l’URSSAF et la DGFIP de la région Occitanie.

Image par Gerd Altmann de Pixabay

Nos équipes sont à votre disposition sur le Grand Avignon (Les Angles et Carpentras), Berre l’Etang, Istres et Port Saint Louis du Rhône.
Plus d’infos sur https://www.ormeo-experts.com/nous-trouver/

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