The dematerialization of the notifications of the rate for work accidents (AT) and occupational disease (MP) is now mandatory for all companies in France.
Employees exercising a professional activity are exposed to more or less serious risks. These risks are covered by the occupational health and work accident contribution ‘AT/MP’. The rate varies from 1% to 10%, mainly depending on the business activity. The rate is re-evaluated each year.
The dematerialization of the notifications of the rate is already mandatory for larger companies since the beginning of 2020 and 2021, it is now obligatory for all companies including those with less than 10 employees.
| Staff headcount | Dematerialization mandatory from |
|---|---|
| 150 employees and more | 1st of January 2020 |
| 10 employees or more | 1st of January 2021 |
| less than 10 employees | 1st of January 2022 |
In order to receive the dematerialized notification from 1st of January 2022 on, employers have until 30th of November 2021 to create an account on net-entreprise.
What is the net-entreprise account ?
It is a free online service. It allows not only for downloading the online notifications but also to access the last 3 years contribution rates as well as the details of the calculation. Furthermore, recently recognized claims can be viewed. These can have an impact on future rates together with the activity of the company.
One advantage is the data security. Thanks to a secure link contained in the e-mail notification, this confidential information can only be viewed by people with the login credentials for net-entreprises.
When will I receive the AT / MT notification for 2022 ?
Another advantage of the dematerialization is a notification in advance. Each company that has opened the account on time and filed a payroll data transmission DSN by the 5 or 15 December deadline (depending on the headcount), receives its rate in advance and in a dematerialized version. The rate will then be integrated to the French Payslip.
How to set up the account for the dematerialization of the French work accident notification ?
For companies already having a net-entreprises account, they simply need to add the AT / MP account fonction to the personalized menu. For companies without an account, they must first register on the site and select the AT / MP account from the services offered. The site is available in French only. To set up the account you will need to enter an email address and the data of your company (ID of the establishment, address). You will then have to choose a password that should contain uppercase and lowercase characters, digits and special characters.
It is not necessary to activate the dematerialized notification. Once the account is created, the subscription to the dematerialization service will be done automatically.
The AT / MP account will be opened within a maximum of 24 hours.
What are the penalties if I fail to set it up?
For the companies not complying with their obligation, the notification of the contribution rate and risk code will be send by post.
However, a penalty payment may be requested from the company that doesn’t comply with dematerialization of the notification of the work accident contribution rate. They rate depends on the staff headcount.
| Staff headcount | Penalty calculated on PMSS |
|---|---|
| less than 20 employees | 0.5 % |
| less than 150 employees | 1 % |
| 150 employees or more | 1.5 % |
How can My Payroll Pro France assist to set up the dematerialization of the work accident rate notification ?
For legal reasons, only the company can subscribe to the service and receive the official notification document, but third-parties such as French Payroll Providers can consult the rates of their clients. As the account is in French, My Payroll Pro France will create the account together with our clients. We will go through it together step-by-step.