{"id":13226,"date":"2026-01-16T00:00:00","date_gmt":"2026-01-15T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/interim-vers-une-repartition-equitable-des-couts-at-mp\/"},"modified":"2026-01-27T01:05:26","modified_gmt":"2026-01-27T00:05:26","slug":"interim-vers-une-repartition-equitable-des-couts-at-mp","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/interim-vers-une-repartition-equitable-des-couts-at-mp\/","title":{"rendered":"Int\u00e9rim : vers une r\u00e9partition \u00e9quitable des co\u00fbts AT\/MP ?"},"content":{"rendered":"<p>D\u00e8s 2026, le partage des co\u00fbts des accidents du travail et des maladies professionnelles (AT\/MP) se fait, dans le cadre de l\u2019int\u00e9rim, \u00e0 part \u00e9gale entre l\u2019entreprise de travail temporaire et l\u2019entreprise utilisatrice et ce, quelle que soit l\u2019incapacit\u00e9 en r\u00e9sultant. Une nouvelle approche qui entrera en vigueur progressivement\u2026<\/p>\n<h2>Travail temporaire : une r\u00e9partition \u00e9gale des co\u00fbts AT \/ MP entre l\u2019entreprise de travail temporaire et l\u2019entreprise utilisatrice<\/h2>\n<p>Pour rappel, la tarification AT\/MP d\u00e9termine le taux de cotisation que l\u2019employeur doit acquitter au titre des accidents du travail et des maladies professionnelles (AT\/MP).<\/p>\n<p>Ce taux d\u00e9pend de l\u2019effectif de l\u2019entreprise. Il existe trois modes de tarification :<\/p>\n<ul>\n<li>la tarification collective, appliqu\u00e9e aux entreprises de moins de 20 salari\u00e9s, avec un taux fix\u00e9 au niveau national ;<\/li>\n<li>la tarification individuelle, pour les entreprises d\u2019au moins 150 salari\u00e9s, calcul\u00e9e en fonction des AT\/MP r\u00e9ellement survenus dans l\u2019entreprise ;<\/li>\n<li>la tarification mixte, pour les entreprises comptant entre 20 et 149 salari\u00e9s, qui combine une part collective et une part individuelle.<\/li>\n<\/ul>\n<p>Et, jusqu\u2019alors, dans le cadre de l\u2019int\u00e9rim et pour les entreprises utilisatrices soumises \u00e0 la tarification r\u00e9elle ou mixte, le tiers du co\u00fbt des AT\/MP class\u00e9s en incapacit\u00e9 permanente d\u2019au moins 10 % \u00e9tait imput\u00e9 au compte de l\u2019entreprise utilisatrice, les 2\/3 restants \u00e9tant \u00e0 la charge de l\u2019entreprise de travail temporaire (ETT).<\/p>\n<p>Idem, du c\u00f4t\u00e9 des entreprises utilisatrices soumises \u00e0 la tarification collective, qui supportaient jusqu\u2019\u00e0 maintenant 1\/3 de la rente ou du capital correspondant \u00e0 l\u2019accident mortel.<\/p>\n<p>\u00c0 compter du 1er janvier 2026, ces r\u00e8gles de r\u00e9partition sont modifi\u00e9es pour que la part de ces co\u00fbts soit partag\u00e9e \u00e9quitablement entre l\u2019entreprise de travail temporaire et l\u2019entreprise utilisatrice en cas de survenance d\u2019un AT\/MP.<\/p>\n<p>Ainsi, pour l\u2019entreprise utilisatrice soumise \u00e0 la tarification mixte ou individuelle, la moiti\u00e9 du co\u00fbt AT\/MP, quelle qu\u2019en soit l\u2019incapacit\u00e9 qui en r\u00e9sulte, est imput\u00e9e au compte de l\u2019\u00e9tablissement dans lequel le travailleur temporaire effectue sa mission.<\/p>\n<p>De m\u00eame, pour l\u2019entreprise utilisatrice soumise \u00e0 la tarification collective, le co\u00fbt de l\u2019AT\/MP mis \u00e0 sa charge comprend la moiti\u00e9 des prestations et indemnit\u00e9s autres que les rentes vers\u00e9es, ainsi que la moiti\u00e9 du capital ou de la rente correspondant \u00e0 l\u2019accident mortel.<\/p>\n<p>Ces dispositions entreront en vigueur \u00e0 compter des taux AT\/MP applicables en 2026, les r\u00e8gles de r\u00e9partition \u00e9voluant vers un partage \u00e0 parts \u00e9gales, avec une entr\u00e9e en vigueur progressive.<\/p>\n<p>Toutefois, par coh\u00e9rence avec la p\u00e9riode triennale de tarification des accidents du travail et maladies professionnelles (qui prend en compte, pour la tarification individuelle, le co\u00fbt des AT\/MP survenus au sein de l\u2019\u00e9tablissement et inscrits \u00e0 son compte au cours des ann\u00e9es N-4 \u00e0 N-2), une application progressive est pr\u00e9vue.<\/p>\n<p>Ainsi, demeurent effectu\u00e9s selon les anciennes modalit\u00e9s :<\/p>\n<ul>\n<li>le calcul du co\u00fbt des AT\/MP class\u00e9s en 2022 ou en 2023 pour d\u00e9terminer les cotisations de l\u2019ann\u00e9e 2026 ;<\/li>\n<li>le calcul du co\u00fbt des AT\/MP class\u00e9s en 2023 pour d\u00e9terminer les cotisations de l\u2019ann\u00e9e 2027.&nbsp;<\/li>\n<\/ul>\n<p>Les nouvelles r\u00e8gles de r\u00e9partition s\u2019appliqueront donc pleinement pour la d\u00e9termination des taux de l\u2019ann\u00e9e 2028.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000049892022\" target=\"_blank\">D\u00e9cret no 2024-723 du 5 juillet 2024 relatif \u00e0 l&#8217;imputation du co\u00fbt des accidents du travail et des maladies professionnelles des salari\u00e9s des entreprises de travail temporaire<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/interim-vers-une-repartition-equitable-des-couts-at-mp\" target=\"_blank\">Int\u00e9rim : vers une r\u00e9partition \u00e9quitable des co\u00fbts AT\/MP ? <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_imputationcout.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e8s 2026, le partage des co\u00fbts des accidents du travail et des maladies professionnelles (AT\/MP) se fait, dans le cadre de l\u2019int\u00e9rim, \u00e0 part \u00e9gale entre l\u2019entreprise de travail temporaire et l\u2019entreprise utilisatrice et ce, quelle que soit l\u2019incapacit\u00e9 en r\u00e9sultant. Une nouvelle approche qui entrera en vigueur progressivement\u2026<\/p>\n","protected":false},"author":0,"featured_media":13227,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-13226","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-sociale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Int\u00e9rim : vers une r\u00e9partition \u00e9quitable des co\u00fbts AT\/MP ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/interim-vers-une-repartition-equitable-des-couts-at-mp\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Int\u00e9rim : vers une r\u00e9partition \u00e9quitable des co\u00fbts AT\/MP ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"D\u00e8s 2026, le partage des co\u00fbts des accidents du travail et des maladies professionnelles (AT\/MP) se fait, dans le cadre de l\u2019int\u00e9rim, \u00e0 part \u00e9gale entre l\u2019entreprise de travail temporaire et l\u2019entreprise utilisatrice et ce, quelle que soit l\u2019incapacit\u00e9 en r\u00e9sultant. 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