Regulatory changeIn effectEmployment and contributionsNational

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

Amendment authorSER
Monique Lubin
Socialiste, Écologiste et RĂ©publicain
InitiatorSER
Annie Le Houerou
Socialiste, Écologiste et RĂ©publicain
Amendment authorUC
Franck Menonville
Union Centriste et Indépendants
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2026

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

Law number: Loi n° 2025-1403 du 30 décembre 2025 (LFSS 2026), art. 14
Official Journal: JORF n° 0306 du 31 décembre 2025

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
4 / 4 steps
Completed
1 January 2026

Administrative implementation

Application

EntrĂ©e en vigueur de la mesure et mise en Ɠuvre par l'administration

Entrée en vigueur de l'article 14 avec la loi
Completed
30 December 2025

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi n° 2025-1403 de financement de la sécurité sociale pour 2026, publiée au JORF n° 0306 du 31 décembre 2025
Completed
16 December 2025

National Assembly has the final say

Parliamentary process

Si échec CMP

Vote result
Adopted
Adoption définitive du PLFSS 2026 par l'Assemblée nationale en lecture définitive (247 pour, 232 contre, scrutin n° 4758)
Completed
20 November 2025

Debate and vote

Parliamentary process
Vote result
Adopted
Adoption par le Sénat en premiÚre lecture de l'amendements identiques n° 780 rect. ter, 1361 rect. quater et 390 rect. ter portant article additionnel