Work Accident Rate

An insight into the occupational illness & work accident rate in France.

Employees exercising a professional activity are exposed to more or less serious risks.
The occupational health contribution, referred to as ‘AT/MP’, covers these risks, including accidents at work, occupational diseases and commuting accidents. It is funded by the employer.

Occupational illness & work accident rate in France

The contribution rate applicable to the company is defined and communicated by Carsat each year, since 2022 by dematerialized notification.

Collective ‘AT/MP’ rate

The collective work accident & occupational illness contribution rate is calculated for each sector of activity, defined by risk codes. It takes into account the costs of work stoppages for work related accidents and illnesses in France. Based on the risk code applicable to the company, the rate will vary from less than 1% to more than 10%. As such, it can have a significant impact on employer contributions and payroll taxes in France.
Examples of activities with high rates (2022):
– Risk code 602MG – transport by road of goods: 5.28 %
– Risk code 452JD – roofing work, timber framing: 9.71%
– Risk code 630 – meat processing (slaughter, cutting, boning): 10.05 %

As a comparison, the rate applicable to employees of foreign companies without an establishment in France (risk code 511TH) is 0.83% in 2022.

The rate is re-evaluated each year and must be updated on the French payslip.

Applicable ‘work accident AT/MP’ rate

The applicable work accident & occupational illness contribution rate depends on the staff headcount of the company.

Less than 20 employees : collective rate

Companies with less than 20 employees are automatically subject to the collective rate defined for France.

20 to 149 employees: combination of collective and individual rate

A ‘mixed’ rate applies to these companies, based on the collective rate and an individual rate. The individual rate takes into account the cost of work accidents and recognized occupational illnesses for which the company is responsible.

150 employees and more: individual rate

An individual rate applies to these companies. It is calculated on the sole basis of the company’s work accidents and professional illnesses over the last 3 years.

Support functions rate

Not all employees are exposed to the same risks. To take these variations into account, companies can demand for a so-called ‘support functions rate’ to be applied to employees of the administrative management of the company, who are not exposed to the main risk of the activity.

In 2022, this rate is 0.70% in the construction sectors, and 0.83% in all other sectors. Before applying the ‘support functions rate’, an official application has to be filed and granted by Carsat.