Social security contributions for occupational accidents and diseases (AT/MP)

Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)

The contribution for accidents at work and occupational diseases (AT/MP) is borne solely by employers. It is paid every month and covers occupational disease and occupational accidents, including commuting accidents. The rate of the AT/MP contribution shall be determined annually by the Carsat: titleContent.

The rate of AT/MP contribution is fixed by the Carsat: titleContent.

It varies according to parameters following:

  • Activity of the company
  • Size of the establishment
  • Frequency and severity of claims
Who shall I contact

The number of staff company to be taken into account for the purposes of determining the applicable rate is of the last known year at the time the rate is calculated. For the 2023 AT/MP fee schedule, this is theeffective of the year 2021 which is used.

The rate is determined every year for each establishment, i.e. for any entity with its own location and activity, even if it is linked for its management to a company encompassing other activities.

FYI  

Companies of more than 20 employees with more than one establishment carrying on the same business and belonging to the same risk category may benefit from a single AT/MP contribution rate.

There are 3 pricing methods depending on the size of the company: pricing collective, pricing mixed, pricing individual.

The larger the company, the more individualized the rating is and is based on the institution’s safety performance.

The number thresholds to be taken into account are different in Alsace-Moselle.

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General case

Less than 20 employees

In this case, it's the fixed collective rate annually at national level which applies. This is common to all companies in the same industry. It is upgraded every year according to the disaster situation in the sector. The higher the disaster rate in the sector, the higher the rate.

For example, the collective pricing for a restaurant is equal to 2.04%. For a VRP: titleContent , she's 0.96%.

In addition, regardless of company size, during the first year of creation and the next two, the contribution rate applied is the collective rate. 

FYI  

Collective companies may benefit from a reduced rate for their employees carrying out media functions such as secretariat, hospitality, accounting, legal, financial management or human resources. This “support function” rating may be requested by the company from the Carsat: titleContent on which it depends.

Between 20 and 149 employees

In this case, the pricing is mixed.

The rate consists of two parts:

  • A fraction of the rate is set according to the disaster situation of the business sector of the institution: collective rate. In this case, the more accidents and occupational diseases occur in the sector, the higher the rate.
  • A fraction depends on the statistical results of the last 3 years of the establishment: it is the individual rate.

The closer the company’s workforce is to 149 employees, the greater the share of the individual share relative to the collective share.

FYI  

Mixed-rate companies may benefit from reduced rate for their employees carrying out support features such as secretariat, hospitality, accounting, legal, financial management or human resources. This “support function” rating may be requested by the company from the Carsat: titleContent on which it depends.

150 or more employees

Pricing is individual : The rate is personalized and varies according to the institution’s own risk.

The rate is determined annually by the regional fund on the basis of the statistical results of the establishment over the last three years.

Thus, the fewer occupational illnesses or accidents there are, the lower the contribution rate.

Alsace-Moselle

Less than 50 employees

In this case, it's the fixed collective rate annually at national level which applies. This is common to all companies in the same industry. It is upgraded every year according to the disaster situation in the sector. The higher the disaster rate in the sector, the higher the rate.

For example, the collective pricing for a restaurant is equal to 2.09%. For a VRP: titleContent , she's 2.12. %

In addition, regardless of company size, during the first year of creation and the next two, the contribution rate applied is the collective rate. 

FYI  

Collective companies may benefit from a reduced rate for their employees carrying out media functions such as secretariat, hospitality, accounting, legal, financial management or human resources. This “support function” rating may be requested by the company from the Carsat: titleContent on which it depends.

Between 50 and 149 employees

In this case, the pricing is mixed. The rate consists of two parts:

  • A fraction of the rate is set according to the disaster situation of the business sector of the establishment: it is the collective rate. In this case, the more accidents and occupational diseases occur in the sector, the higher the rate.
  • A fraction depends on the statistical results of the last 3 years of the establishment: it is the individual rate.

The closer the company’s workforce is to 149 employees, the greater the share of the individual share relative to the collective share.

FYI  

Mixed-rate companies may benefit from reduced rate for their employees carrying out support features such as secretariat, hospitality, accounting, legal, financial management or human resources. This “support function” rating may be requested by the company from the Carsat: titleContent on which it depends.

FYI  

For the construction sector, the companies of 50 to less than 300 employees are affected by mixed pricing.

150 or more employees

Pricing is individual : The rate is personalized and varies according to the institution’s own risk.

The rate is determined annually by the regional fund on the basis of the statistical results of the establishment over the last three years.

Thus, the fewer occupational illnesses or accidents there are, the lower the contribution rate.

FYI  

For the sector CONSTRUCTION, the companies of 50 to 299 employees are affected by mixed pricing. As of 300 employees, pricing is individual.

Each company must sign up for the Accidents at Work and Occupational Diseases Account (AT/MP) on net-companies.fr.

Accident at work AT/MP account:

Registration for this online service allows you to receive automatically the AT/MP contribution rate determined by the Carsat: titleContent.

Who shall I contact

It provides comprehensive information on occupational risks: the number of recognized occupational accidents and diseases in the establishment, the way in which the contribution rate is calculated.

The AT/MP account allows to the employer know the rate and calculation of the contribution and the details of its calculation.

Accident at work AT/MP account:

The lack of registration to the AT/MP account may result in the notification of a penalty to the company. This penalty varies depending on the size of the company and cannot exceed the amount of €10,000 per year.

In 2023, the applicable penalties are:

  • €20 per employee (either 0.5% the monthly social security ceiling) for companies with fewer than 20 employees. For example, a company of 10 employees who has not joined the AT/MP account must therefore pay €190 (19 € x10 employees) penalties.
  • €39 per employee (either 1% of the monthly social security ceiling) for companies with at least 20 employees and less than 150 employees
  • €58 per employee (either 1.5% of the monthly social security ceiling) for companies with at least 150 employees

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