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Annual Declaration of Social Data / DADS
Definition
The annual declaration of social data (DADS) is a declaratory formality that all companies with employees must carry out, in application of article R243-14 of the Social security code (24 March 1972 decree) and articles 87.240 and 241 of law 51-711 of 7 June 1951 of the General tax code.
In this document that is common to tax and social administrations, employers, including government administrations and establishments, annually supply, for each establishment, the salaries they have paid, the employed workforce and a nominative list of their employees, indicating the amount of wages received by each one.
The scope of the DADS covers all employers and their employees, with the exception of employees of ministries, tenured or not, domestic services (division 97-98 of the NAF rev. 2) and extra-territorial activities (division 99 of the NAF rev. 2).
