{"id":20837,"date":"2026-10-14T01:42:44","date_gmt":"2026-10-14T01:42:44","guid":{"rendered":"https:\/\/veilles-affaires-sociales.fr\/?p=20837"},"modified":"2026-10-14T01:42:44","modified_gmt":"2026-10-14T01:42:44","slug":"decret-n-2026-951-du-13-octobre-2026-generalisant-le-calcul-des-taux-de-cotisation-au-titre-des-accidents-du-travail-et-des-maladies-professionnelles-au-niveau-de-lentreprise","status":"publish","type":"post","link":"https:\/\/veilles-affaires-sociales.fr\/?p=20837","title":{"rendered":"D\u00e9cret n\u00b0 2026-951 du 13 octobre 2026 g\u00e9n\u00e9ralisant le calcul des taux de cotisation au titre des accidents du travail et des maladies professionnelles au niveau de l’entreprise"},"content":{"rendered":"

Le deuxi\u00e8me alin\u00e9a de l’article D. 242-6-1 du code de la s\u00e9curit\u00e9 sociale<\/a> est ainsi modifi\u00e9 :
1\u00b0 A la premi\u00e8re phrase :<\/p>\n

a) Les mots : \u00ab peut demander, selon des modalit\u00e9s fix\u00e9es par arr\u00eat\u00e9 du ministre charg\u00e9 de la s\u00e9curit\u00e9 sociale, \u00e0 b\u00e9n\u00e9ficier \u00bb sont remplac\u00e9s par le mot : \u00ab b\u00e9n\u00e9ficie \u00bb ;
b) Apr\u00e8s les mots : \u00ab taux unique pour \u00bb, sont ins\u00e9r\u00e9s les mots : \u00ab l’\u00e9tablissement ou \u00bb ;<\/p>\n

2\u00b0 La seconde phrase est supprim\u00e9e.<\/p>\n

L’article D. 242-6-4 du m\u00eame code<\/a> est ainsi modifi\u00e9 :
1\u00b0 Le deuxi\u00e8me alin\u00e9a est supprim\u00e9 ;
2\u00b0 Au troisi\u00e8me alin\u00e9a :<\/p>\n

a) Les mots : \u00ab Toutefois, lorsque \u00bb sont remplac\u00e9s par le mot : \u00ab Lorsque \u00bb ;
b) Apr\u00e8s les mots : \u00ab risque propre \u00e0 \u00bb, sont ins\u00e9r\u00e9s les mots : \u00ab l’\u00e9tablissement ou \u00e0 \u00bb.<\/p>\n

Au dernier alin\u00e9a de l’article D. 242-6-15 du m\u00eame code<\/a>, les mots : \u00ab Dans le cas o\u00f9 l’entreprise opte pour l’application d’un taux unique ou en \u00bb sont remplac\u00e9s par le mot : \u00ab En \u00bb.<\/p>\n

Les premier et deuxi\u00e8me alin\u00e9as de l’article D. 242-6-17 du m\u00eame code<\/a> sont remplac\u00e9s par deux alin\u00e9as ainsi r\u00e9dig\u00e9s :
\u00ab Le taux d\u00e9termin\u00e9 d’apr\u00e8s les dispositions du deuxi\u00e8me alin\u00e9a de l’article D. 242-6-1 est applicable \u00e0 l’\u00e9tablissement ou aux \u00e9tablissements nouvellement cr\u00e9\u00e9s appartenant \u00e0 une cat\u00e9gorie de risque pr\u00e9existante au sein de l’entreprise en tarification individuelle ou mixte.
\u00ab Lorsque la cat\u00e9gorie de risque de l’\u00e9tablissement ou des \u00e9tablissements nouvellement cr\u00e9\u00e9s n’est pas pr\u00e9existante au sein de l’entreprise en tarification individuelle ou mixte et pour les entreprises en tarification collective, les taux nets collectifs sont applicables durant l’ann\u00e9e de leur cr\u00e9ation et les deux ann\u00e9es civiles suivantes. \u00bb<\/p>\n

Les dispositions du pr\u00e9sent d\u00e9cret s’appliquent pour la d\u00e9termination des cotisations relatives aux accidents du travail et aux maladies professionnelles dues \u00e0 compter de l’ann\u00e9e 2027.
Pour l’application des dispositions de l’article D. 242-6-15 du code de la s\u00e9curit\u00e9 sociale<\/a>, les variations de taux s’appr\u00e9cient en 2027 par rapport \u00e0 un taux net correspondant \u00e0 la moyenne des taux nets notifi\u00e9s de ses \u00e9tablissements appartenant \u00e0 la m\u00eame cat\u00e9gorie de risque de l’ann\u00e9e pr\u00e9c\u00e9dente pond\u00e9r\u00e9e par la masse salariale de la derni\u00e8re ann\u00e9e connue des m\u00eames \u00e9tablissements.<\/p>\n

Le ministre du travail et des solidarit\u00e9s est charg\u00e9 de l’ex\u00e9cution du pr\u00e9sent d\u00e9cret, qui sera publi\u00e9 au Journal officiel de la R\u00e9publique fran\u00e7aise.<\/p>\n

Lire la Suite<\/a><\/p>","protected":false},"excerpt":{"rendered":"

Le deuxi\u00e8me alin\u00e9a de l’article D. 242-6-1 du code de la s\u00e9curit\u00e9 sociale est ainsi modifi\u00e9 :1\u00b0 A la premi\u00e8re phrase : a) Les mots : \u00ab peut demander, selon […]<\/p>\n","protected":false},"author":1,"featured_media":4265,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[36],"tags":[136],"class_list":["post-20837","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-social-sante-travail-et-securite-sociale","tag-jorf"],"_links":{"self":[{"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/posts\/20837","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=20837"}],"version-history":[{"count":0,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/posts\/20837\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/media\/4265"}],"wp:attachment":[{"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=20837"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}