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FranceLégifrance

France makes the single AT/MP rate automatic per risk category

A company under individual or mixed AT/MP pricing now automatically gets one rate per risk category — even for a single site — and new sites in an existing risk category take that rate at once.

By Taxxa AI OyPublished 16 October 2026

Payroll & Labour

Industry: Across industries

Work-accident and occupational-illness (AT/MP) contribution rates remain set per establishment, but a company under individual or mixed pricing under article D. 242-6-2 of the code de la sécurité sociale now receives a single rate for the establishment or all of its establishments in the same risk categoryLegifrance. The single rate is no longer an option the employer requests under procedures set by ministerial orderLegifrance, and it is no longer described as a definitive calculation choice for the risk category concerned. It also now covers a single establishment, where previously only the whole set of establishments in the category could be pooled.

The individual gross rate behind that single rate is computed from the ratio of the risk value specific to the establishment or to all of the company's establishments in the same risk category to the total wages paid to the respective staff over the last three known years. The establishment's classification in a risk category continues to follow the activity-based nomenclature and procedures set by order of the minister for social security.

The year-on-year capping rule for notified net rates — up 25% or one point, down 20% or 0.8 point depending on whether the prior rate exceeds 4 — no longer carries the special first-year reference for companies electing the single rate: the salary-weighted average of the prior year's notified net rates now serves as the first-year reference only when risk categories are regrouped.

Newly created establishments in a risk category that already exists within a company under individual or mixed pricing immediately receive the single rate determined under the second paragraph of article D. 242-6-1. Where the new establishment's risk category does not already exist in such a company, and for companies under collective pricing, collective net rates apply for the year of creation and the next two calendar years. The three-year collective-rate shelter no longer applies across the board regardless of headcount, and the prior rule that carried individual or mixed rates forward on the new establishment's own results after that period is gone. An establishment is still not treated as newly created where it continues a similar activity with the same means of production and at least half the staff of a previous establishment.

Legal basis: articles D. 242-6-1, D. 242-6-2, D. 242-6-4, D. 242-6-15 and D. 242-6-17 of the code de la sécurité sociale.

For each risk category, check whether your establishments now fall under the single rate automatically, and apply that rate to newly created establishments in a pre-existing category instead of requesting the option or applying the collective rate.

Sources