How is my AT/MP 2024 rate calculated?

As at the beginning of each year, the CARSAT (Caisse d'Assurance Retraite et de la Santé au Travail) and the CRAMIF (for the Ile de France region) notify companies of the rates of occupational injury and disease contributions that will be applicable to their various establishments for the year 2023.

Understanding how the rate is calculated is essential to managing it correctly.

If it's true that an algorithm cannot, by definition, be wrong, we can logically assume that the set of rules for calculating the AT rate are correctly applied, unlike a few years ago, when human intervention was predominant.

However, we mustn't overlook the fact that, while the machine is infallible, its human creator is by nature far less so. In this case, if the calculating the AT rate is unlikely to be wrong and generate additional contributions for employers (unless, once again, the algorithm's creator has designed it incorrectly), this is not the case for the components used to calculate the AT rate, which are still subject to human intervention.

It is therefore of undeniable interest to an employer to check the components of the AT rate.

What's more, certain checks are simple and do not require the assistance of an expert, such as :

• Check that the claims referenced are charged with the correct number of days off work,

• Check that the average associated costs are those applicable to claims,

• Check that all the information has been taken into account payroll costs associated.

Other verifications, by their very nature more complex, require greater knowledge of the subject matter.

Examples include application of the risk code The aim here is to help you determine what type of work you actually do, what steps you need to take to change it, and of course to calculate the economic impact of such a change on your AT rates, both now and in the future.

Or :

• The possibility of applying for a single rate,
• Understanding the concept ofnew establishment,
• Understanding how to take workforce for calculating AT rates,
• The very notion of charge date of an accident at work or an occupational disease and the employer's statement of account (and therefore AT rate),
• The mechanisms of merger and their impact on AT pricing,
• The support function rate administrative in nature,
• The understanding the different AT pricing methods (collective, mixed, real),
• The specific features of BTP and/or Alsace Moselle in pricing.

As a result, calling in specialists can be not only useful but also relevant, especially since the regulatory deadline for contesting the AT/MP rate is 2 months from the notification.