FranceLégifrance
France puts work-accident contribution rates at company level
Décret n° 2026-951 du 13 octobre 2026 moves AT/MP contribution rates to company level for contributions due from 2027, with a payroll-weighted 2026 comparison base.
By Taxxa AI OyPublished 15 October 2026
From the 2027 contribution year, every employer's accidents du travail et maladies professionnelles (AT/MP) contribution rate will be computed at company level.Legifrance Décret n° 2026-951
Legifrance du 13 octobre 2026
Legifrance generalises the entreprise-level rate
Legifrance: its articles 1 to 4 amend the code de la sécurité sociale (Art. D242-6-1, Art. D242-6-4, Art. D242-6-15 and Art. D242-6-17) so that establishment-by-establishment rate setting disappears
Legifrance.
Under the current rules, the rate is determined per établissement — any entity with its own premises and activity, even one managed inside a larger company. Only companies of more than 20 employees with several establishments in the same risk category could opt for a single rate, and that option was definitive for the risk category concerned. The three pricing modes turn on overall company headcount: collective below 20 employees, mixed from 20 to fewer than 150, and individual at 150 and above, with the rate increasingly reflecting each establishment's own claims record as headcount rises.
The decree makes the single rate the rule for all of a company's establishments in the same catégorie de risque.Legifrance The individual gross rate is then computed from the combined claims value (valeur du risque) of those establishments relative to their combined payroll
Legifrance over the last three known years — only recognised occupational accidents and diseases count, while commuting accidents, acts of terrorism and rehabilitation costs are excluded. The capping rule of article D242-6-15 now operates against this single rate: year-on-year movement of the notified net rate is limited to 25 % upward (or one point where the previous rate is 4 or below)
Legifrance and 20 % downward (or 0.8 point where it is 4 or below)
Legifrance, smoothing the transition for companies whose establishments previously carried very different rates.
For 2027 only, the cap is measured against a transitional baseLegifrance: the average of the 2026 notified net rates of the company's establishments in the same risk category, weighted by each establishment's payroll for the last known year. Newly created establishments keep the collective rate for their year of creation plus the next two calendar years, except that the single rate applies from the start where the company already uses one for that risk category.
Legifrance The provisions apply to AT/MP contributions due for 2027 onwards.
Legifrance
For payroll practice the consequence is sharpest for multi-establishment employers: high-claims sites will no longer carry their own individual rateLegifrance, and low-claims sites will no longer keep a low one
Legifrance — each risk category gets one blended, capped company rate
Legifrance. Single-establishment companies have no second establishment to blend with, so the reform's practical effect concentrates on multi-establishment employers.
Legal basis: décret n° 2026-951 du 13 octobre 2026, amending articles D242-6-1, D242-6-4, D242-6-15 and D242-6-17 of the code de la sécurité sociale.