Workplace accidents: cost pooling extended to the farm scheme to support employment of people covered by the disability employment obligation
Article 14 of the 2026 Social Security Financing Act supplements Article L. 751-15 of the Rural Code to extend to the farm scheme the option, available in the general scheme since the LFSS 2025, of pooling the costs of workplace accidents and occupational diseases in order to support the employment of people covered by the employment obligation (Article L. 5212-13 of the Labour Code). In the general scheme (Article L. 242-5 of the Social Security Code), the reference now covers all these beneficiaries, not only workers officially recognised as disabled.
Measure originators
No official estimate found for this measure.
Measure impact
Farm employers hiring people covered by the employment obligation (disabled workers, holders of an occupational injury annuity or invalidity pension, etc.) can have the workplace accident costs of these employees pooled instead of charged to their own accident insurance rate. Applicable since 1 January 2026.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
EntrĂ©e en vigueur de la mesure et mise en Ćuvre par l'administration
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP