This electronic notification was applicable since January 1, 2020, to companies with more than 150 employees and since January 1, 2021 for companies with 10 to 149 employees.

As from January 1, 2022, this electronic notification of the rate for occupational injuries and sick leaves (AT/MP in French) will be applicable to all companies under the social security scheme, as soon as the first employee is hired.

In case of non-compliance before December 1, 2021, newly concerned companies with less than 10 employees, are subject to sanctions from net-entreprises.fr

Net-entreprises.fr is an online platform which can collect social data and where you can submit administrative procedures.

Current context

The company conveys, through the compulsory social contribution declaration, a quantity of  information related to the employees’ rights. It’s also a way for the legislator to control these data, and to trace events and to measure all impacts to communicate once a year to the employer as well. This is the case for the rate for occupational injuries and sick leaves of the company. It will therefore be paperless and available through the net-entreprise.fr online service.

What kind of data are available in this account?

  • An overall view of acknowledged sickness claims which have an impact on the sick leave rate
  • An overview of amounts paid in respect of these claims by the social security
  • Display of the occupational injuries and sick leave given rate together with calculation details
  • Table for average costs per business sector
  • An individual occupational risk assessment, allowing the company to compare itself with similar companies operating in the same business sector
  • Access to the certificate for occupational risk indicators when filling a bid in response to call for tenders
  • Access to the online application service for prevention grants of small companies (less than 50 employees) as a help for financing occupational risk prevention solutions.

Access to this account allows the corporate third declarant (accounting firm, certified management center…) through their own account, to have a unique entry point to know the occupational injury and sick leave rate of their client businesses. This is important for the right payroll software configuration as early as January of each year.

Sanctions

In you do not open an account before December 1, 2021, companies with less than 10 employees will be subject to penalty of 0.5 % of the monthly social security ceiling in force per employee.

Please feel free to contact your usual Baker Tilly payroll assistant if you need help in this process. Our HR and Social teams are also available at conseilrh@bakertilly.fr.