Themes covered:

- wages paid;

- employee descriptions.

All employers and their employees are covered by the DADS declaration, except for employees of government bodies, whether incumbents or otherwise (legal categories beginning with 71, 7383, 7384 i.e. SIRET numbers beginning with 1 except those beginning 18 and certain other exceptions), domestic services (section 97-98 of NAF rev. 2) and businesses operating outside French territory (section 99 of NAF rev. 2).

However, local authorities and publically-employed hospital staff are included, having been comprehensively integrated into this scheme since 1992.

Public institutions of an industrial and commercial nature are also included.

For diffusion, data stemming from other sources are added to the data stemming from DADS to cover the whole field of the employment. The file so constituted is called "DADS-grand format".