Workplace accident contribution rate set at company level
From contributions due for 2027, companies under individual or mixed rating automatically apply a single occupational accident and disease (AT/MP) contribution rate to their establishments in the same risk category. This single rate was previously granted only on request.
Measure originators
No official estimate found for this measure.
Measure impact
Applies to companies under individual or mixed rating with several establishments in the same risk category: their per-establishment rates are replaced by a common rate. In 2027, the rate change is measured against the average 2026 net rates of those establishments, weighted by payroll. A new establishment takes the company rate if its risk category already exists within the company; otherwise it applies the collective rates in its year of creation and the following two years.
Official references
Sources
Procedure timeline
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