Salary statements

Thursday, 19 October 2017

Practical arrangements

The salary statement and payment must reach our organisation by the 10th of the month following the period to which they refer, at the latest.

Salary statements must be sent to the Caisses Sociales using our secure Online services. This facility ensures the confidentiality of the information sent and offers:

  • direct online entry of payroll elements,
  • or data transfer of files from payroll software packages.

ATTENTION: Since October 2017 statement, the online services are changing and there will now be one Statement and a single Payment for all contributions

New Salary Statements (DSM)

You need a subscription to use the Online services:

  • New employer: login credentials for the online services are provided upon registration in order to comply with the obligation to use such services set out in Articles, 11, 12, 34 and 35 of the C.C.S.S. Internal Regulations, approved by Ministerial Decree no. 2015-687 of 12/11/2015.
  • An employer that is already registered but not yet using the online services: can subscribe with the Contribution Collections Department.

How to report?

Newly hired employees

You must include them on the statement for the month in which they are hired, giving their surname, first name, date of birth and their ID number if you know it.

Salaried directors

The role of employee director must be reported in the employee information. This specific identification will enable the fund's departments to make adjustments for any anomalies or errors.

How to report salaried directors

The Monegasque exceptional allowance of 5%

This allowance is subject to contributions when it is applied to remunerations greater than the legal or contracted minimums in force in Monaco or in the neighbouring economic region.

Back pay or one-off bonuses

When an employee who has left the company is paid back pay or a one-off bonus, this element of the salary should not be entered on the salary statement for the current month, but on a separate supplementary statement, giving the last month during which working hours, leave or notice were reported.

Adjustments for earlier months
  • These must be entered on a separate supplementary statement.
  • It is essential that employers comply with this rule, so as to allow proper consideration of the information entered on the salary statement.
  • When employers stop their salaries during the month, they must report, on a supplementary statement, modifications to salaries, working hours and events taking place between the date the salary was stopped and the last day of the month.
  • With regards Unemployment Insurance, no supplementary basis statement is accepted. Payments must be included in the current month’s payroll or carried over on the Annual Summary Statement at the end of the year.
Employees not working due to illness, maternity, paternity or workplace accident
  • In the event of illness, maternity, paternity or workplace accident, even if remuneration continues to be paid in full, only the amount corresponding to the actual working hours should be entered on the statement, in the total gross salary.

How to report periods of work interruption for an employee?

How to report an employee departure from your workforce?

Employers must report any employee leaving their workforce within seven days of the administrative leaving date.

We draw your attention to the fact that any employer failing to comply with this obligation will be liable for any benefits paid incorrectly due to the delayed reporting of an employee departure.

What to do if you do not have any employees who are covered by unemployment insurance?

If the employees appearing on the salary statement are not covered by unemployment insurance, the unemployment insurance basis must be entered as zero.

The Annual Salary Summary Statement C.C.S.S. / C.A.R.

An annual summary is drawn up in order to adjust the C.C.S.S. and the C.A.R. contribution rates according to the upper limits in force.

This report contains the monthly statements produced by employers during a financial year. It is automatically sent by the Employer Monitoring Department at the start of the year in case of a debit or credit in contributions.

The Unemployment Insurance Annual Summary Statement (ASS)

Every year in early February, the Caisses Sociales provides a summary table of the reported or estimated monthly payrolls for the previous year to employers covered by unemployment insurance.

What to do in the event of a credit?

In the event of a downward correction to the payroll, potentially generating a credit, the employer can use this to pay its contributions once it appears on its online account.