Reduced AT/MP rate for admin support staff in firms under 150

Employers with fewer than 150 employees can pay a reduced accidents du travail et maladies professionnelles (AT/MP) contribution rate on wages of staff whose main job is administrative supportAmeli, provided those employees work in premises shielded from the establishment's main occupational risksAmeli.

The reduced rate is the taux fonctions supports de nature administrative.Ameli It can be granted for employees who meet the eligibility conditions, and once the caisse régionale (Carsat, Cramif or CGSS) agrees, it is applied to those employeesAmeli.

Six activity groups qualify as fonctions supports de nature administrative: secrétariat, accueil, comptabilité, affaires juridiques, gestion financière and ressources humaines.Ameli Only employees occupying one of these functions à titre principal — as their main role — are concerned.Ameli A person who mainly performs production, sales, technical or other operational work does not become eligible because administrative tasks form part of the job.Ameli

Eligibility turns on three cumulative criteria.Ameli First, establishment size: the scheme is open to employers under tarification collective and tarification mixte, that is employers with fewer than 150 salariésAmeli. In the general scheme, tarification collective covers employers with fewer than 20 employeesLegifrance and tarification mixte covers those with 20 to 149Legifrance, blending a collective sector component with an individual claims-based component. Employers subject to the taux collectif dit « systématique » — activities placed under the collective rate by decree whatever their headcount — are excluded from the support-functions rate.Ameli

Second, the function test: each listed employee must principally perform one of the six administrative support activitiesAmeli. Third, the premises test: the employee must not be exposed to the risks of the establishment's main businessAmeli. The condition can still be met where the office sits inside a workshop or production area, as long as the local is closed and separated from the zones exposed to the undertaking's other risks.Ameli An open-plan corner in a production hall or a desk regularly exposed to workshop hazards does not satisfy the test.Ameli

The request is made online through the compte entreprise on net-entreprises.fr, under Votre entreprise / Consulter les taux de cotisation AT/MP. The employer supplies the list of eligible employees and a plan of the undertaking identifying the premises those employees occupy, so the caisse can verify the function and the separation of the workplace. The regional caisse that sets the AT/MP rate decides on the application.

When granted, the rate takes effect on the first day of the month following the request.Ameli Employers considering the scheme should therefore file before the payroll month from which they want the reduced rate to runAmeli, and keep the employee list and premises plan current so the file reflects the team and the premises.

Legal basis: Code de la sécurité sociale, AT/MP tarification rules (taux collectif, mixte et individuel, article D.242-6-14 for decree-listed systematic collective-rate activities), applied through the Assurance Maladie – Risques professionnels / Carsat taux fonction support procedure.