Interim: major reform of the calculation rules for the occupational accident rate.

A shared responsibility

By definition, a work accident of a temporary worker during a temporary assignment involves both the user company at the time of the accident and the temporary employment agency employing the victim.

Thus, work accidents and occupational diseases, suffered by temporary employees during a mission, not only financially impact their employer, which is the temporary work agency through its AT/MP contribution, but also the user company through the hourly rate reflected and applied to the profession.

So far, in the event of a serious accident or occupational illness with a permanent disability rate higher than 10%, 2/3 of the flat costs were charged to the employment agency and 1/3 to the user company.

La réforme, effective dès l’exercice 2024, vise à inciter les entreprises à mettre en place des pratiques de prévention plus drastiques afin de réduire le nombre et la gravité des AT/MP By dividing equally between temporary employment agencies and user companies the cost of Temporary Disabilities and Permanent Disabilities.

AT 2026 :

• Businesses with mixed or individual pricing will contribute half of the average cost determined for each category of claim.
• Collectively rated companies will contribute half of the benefits and indemnities other than pensions paid, as well as half of the capital representing the annuity or corresponding to the fatal accident.

Afin de faciliter l'adaptation des entreprises concernées à ces nouvelles règles de tarification des AT/MP, l’entrée en vigueur de la réforme sera progressive : pour les années 2026 et 2027, les calculs des taux de cotisation se baseront sur les anciennes modalités pour tous les sinistres classés en 2022 et 2023.