Social right. There law n° 2023-270 of April 14, 2023 2023 Social Security Amending Funding Reform (LFSS-R) is the legislative tool for financial matters of the year, but here organizes a lasting modification of the essential parameters of Social Security benefits.
But it is not only, as its name might suggest, on retirement pensions: it also addresses the rules of contributions paid by employers only to the occupational risk compensation scheme. There is indeed in the catch-all of the LFSS-R an article 5 which concerns the financial burden of an occupational disease for older employees.
Each company pays a contribution for accidents at work and occupational diseases (AT-MP), with a variable rate, depending on the number of people exercising under the same authority and in a certain place, the professional sector of the entity concerned, and its loss experience.
“Direct claims”
This parameter (the “loss rate”), known as the “net rate”, reflects the frequency and severity of illnesses and accidents that have occurred: it is calculated either at national level, by aggregating the number of accidents in small establishments in the same sector of activity, or according to the occupational accidents and illnesses actually occurring in the establishment – we then speak of “direct claims”.
This “net rate” finances the benefits. It sanctions or rewards the level and evolution of the company’s loss experience. It also aims to encourage the employer to adapt the organization of work to make it safer and to prevent accidents and occupational diseases.
Added to this first factor are four uniform increases which are therefore disconnected from the loss ratio of the establishment. They therefore have no incentive effect for prevention.
Thus, certain occupational illnesses are not charged to the employer’s AT-MP account, but are registered in a special account, pooled between all employers, because it is financed by one of these fixed increases, called “M3”.
A shared special account
The 2023 reform consists of allocating the costs linked to occupational diseases, “whose effect is deferred in time”, to this pooled special account: these would therefore no longer be accounted for under the net rate. This measure is supposed to promote the employment of older employees, who are necessarily statistically more affected by illnesses than they
may have contracted in a previous job or whose illnesses become apparent with age.
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