A breakdown of base wage, supplements/accessories, overtime hours and gratuities is required. Allocation to a specific category is carried out depending on the nature of the payment (in kind or in cash) and, for cash payments, the frequency of payments.
For more information, please see the 'Wage' section.
The 'DECSAL' transfer is intended for employers and tax accountants authorised by employers. It contains the wage records:
- for the new collection period (current month -1);
- relating to a retroactive declaration or a change to a previous period (but only for declaration periods after 2018);
- requested in the missing wage file, 'SALMAN'.
The file is sent monthly, no later than the 24th of the month following the month of collection (e.g. 'DECSAL' for wages for the month of January 2024 sent by 24 February 2024) to avoid reminders.
Each time a 'DECSAL' file is sent, the following files may be returned, in principle within 24 hours (on working days):
- 'SALMAN', if at least one wage declaration (from January 2019 onwards) is missing;
- 'SALRET', if there is at least one invalid record in the 'DECSAL' transfer.
DECSAL file specifications
- The file is an uncompressed, ASCII-coded text file;
- Fields are separated by a semicolon (;);
- Each record ends with a carriage-return (0D hex) and a line-feed (0A hex).
File name when sent by SOFiE
DECSAL.dta