Social contributions for occupational accidents and diseases (AT/MP)
Verified 01 January 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The contribution for accidents at work and occupational diseases (AT/MP) is only payable by employers. It is paid monthly and covers the risks of occupational diseases and accidents at work, including commuting accidents. The AT/MP contribution rate is determined annually by the Carsat: titleContent.
The AT/MP contribution rate is fixed by the Carsat: titleContent.
It varies according to the parameters following:
- Activity of the company
- Size of the establishment
- Frequency and severity of claims
The workforce of the company to be taken into account in determining the applicable rate is that of the last known year at the time the rate is calculated. For the 2026 AT/MP contribution pricing, this is theheadcount of the year 2024 that is used.
The rate is determined every year for each establishment, i.e. for any entity with its own location and activity, even if it is linked for its management to a company encompassing other activities.
FYI
Companies with more than 20 employees including several establishments with the same activity and belonging to the same risk category may benefit from a single AT/MP contribution rate.
It exists 3 pricing methods depending on the size of the company: pricing collective, pricing mixed, pricing individual.
The larger the company, the more individualized the rating is based on the institution's safety record.
The staffing thresholds to be taken into account are different in Alsace-Moselle.
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General case
Less than 20 employees
In this case, the collective rate set at national level applies.
It is fixed by a pricing stop which appears every year. This ratio is common to all companies in the same sector of activity and is revalued each year according to the disaster of the sector. This rate depends solely on the number of claims in the sector of activity.
For example, collective pricing for a restaurant is equal to 1.78%. For a VRP: titleContent , it is from 0.79%.
Companies under the age of 3 also contribute to the collective rate.
FYI
Group companies can benefit from a reduced rate for their employees occupying support functions such as secretariat, hospitality, accounting, legal affairs, financial management or human resources. This “support function” rating may be requested by the company from the Carsat: titleContent on which it depends.
Between 20 and 149 employees
In this case, the pricing is mixed.
The rate consists of two parts:
- A fraction of the rate is set according to the claims of the institution's sector of activity: this is the collective rate. In this case, the more accidents and occupational diseases there are in the sector, the higher the rate.
- A fraction depends on the statistical results of the last 3 years of the establishment: this is the individual rate.
The closer the company's workforce is to 149 employees, the greater the share of the individual ratio compared to the collective ratio.
FYI
Mixed-income companies can benefit from a reduced rate for their employees occupying support functions such as secretariat, hospitality, accounting, legal affairs, financial management or human resources. This “support function” rating may be requested by the company from the Carsat: titleContent on which it depends.
150 employees and more
Pricing is individual : the rate is custom and varies according to the risk specific to the institution.
The rate is determined annually by the regional fund on the basis of the statistical results of the establishment for the last three years.
The fewer occupational illnesses or accidents, the lower the contribution rate.
Alsace-Moselle
Less than 50 employees
In that case, it's the fixed collective rate annually at national level which applies. This is common to all companies in the same industry. It is revalued every year according to the disaster of the sector. The higher the loss in the sector, the higher the rate.
For example, collective pricing for a restaurant is equal to 2.03%. For a VRP: titleContent , it is from 1.07%.
Moreover, whatever the size of the company, during the first year of creation and the next two, the contribution rate applied is the collective rate.
FYI
Group companies can benefit from a reduced rate for their employees occupying support functions such as secretariat, hospitality, accounting, legal affairs, financial management or human resources. This “support function” rating may be requested by the company from the Carsat: titleContent on which it depends.
Who shall I contact
Between 50 and 149 employees
In this case, the pricing is mixed. The rate consists of two parts:
- A fraction of the rate is set according to the claims of the institution's sector of activity: it is the collective rate. In this case, the more accidents and occupational diseases there are in the sector, the higher the rate.
- A fraction depends on the statistical results of the last 3 years of the establishment: this is the individual rate.
The closer the company's workforce is to 149 employees, the greater the share of the individual ratio compared to the collective ratio.
For the construction sector, the companies of 50 to less than 300 employees are affected by mixed pricing.
FYI
Mixed-income companies can benefit from a reduced rate for their employees occupying support functions such as secretariat, hospitality, accounting, legal affairs, financial management or human resources. This “support function” rating may be requested by the company from the Carsat: titleContent on which it depends.
Who shall I contact
150 or more employees
Pricing is individual : the rate is personalized and varies according to the risk specific to the institution.
The rate is determined annually by the regional fund on the basis of the statistical results of the establishment for the last three years.
The fewer occupational illnesses or accidents, the lower the contribution rate.
FYI
For the construction sector, the companies of 50 to 299 employees are affected by mixed pricing. From 300 employees, the pricing is individual.
Each company can consult its interest rate from its company account, accessible from net-companies.fr.
The service “ Consult your AT/PM rates and prevent occupational risks ” (formerly AT/MP account) allows the consultation of the contribution rates and the detail of their calculation.
“Consult your AT/MP rates and prevent your occupational risks” (former AT/MP account)
Registration to this online service allows you to receive automatically the AT/MP contribution rate determined by the Carsat: titleContent.
It provides comprehensive information on occupational risks, the number of occupational accidents and diseases recognized within the establishment, the methods of calculating the contribution rate.
The company account allows the employer to know the contribution rate and the details of its calculation.
One new service Simulation software also allows theestimating the impact of a loss reduction on the next AT/MP contribution rate.
“Consult your AT/MP rates and prevent your occupational risks” (former AT/MP account)
The lack of registration to the AT/MP account may result in the notification of a penalty to the company. This penalty varies according to the size of the company and may not exceed the amount of €10,000 per year.
In 2026, the penalties applicable are as follows:
- €21 per employee (either 0.5% of the monthly Social Security ceiling) for companies with less than 20 employees (for example, a company with 10 employees who has not joined the AT/MP account must pay €210 (21 € x 10 employees) penalties)
- €41 per employee (either 1% of the monthly social security ceiling) for companies with a workforce of at least 20 and less than 150 employees
- €61 per employee (either 1.5% the monthly social security ceiling) for companies with a workforce of at least 150 employees.
FYI
At 1er January 2026, the monthly Social Security (PASS) ceiling is equal to €4,005.
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The public service accompanying companies
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Rate of contribution due for occupational accidents and diseases (legislative part)
Rate of contribution due for occupational accidents and diseases (statutory part)
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