{"id":100801,"date":"2024-11-28T11:53:00","date_gmt":"2024-11-28T10:53:00","guid":{"rendered":"https:\/\/preprod.group-gac.com\/?p=100801"},"modified":"2024-12-03T09:19:32","modified_gmt":"2024-12-03T08:19:32","slug":"consequences-taux-atmp-rh","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/consequences-atmp-rates-rh\/","title":{"rendered":"What are the consequences of merger and acquisition operations on your occupational health and safety rate?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"100801\" class=\"elementor elementor-100801\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bfea9eb e-con-full e-flex e-con e-parent\" data-id=\"bfea9eb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d107e84 elementor-widget elementor-widget-text-editor\" data-id=\"d107e84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>A merger of an establishment or a company takeover can have important consequences on the occupational injury rate of the acquiring establishment. And this, notwithstanding the modalities of the operation (transfer, takeover of a company, merger of intra-company establishments).<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2dacbeb elementor-widget elementor-widget-heading\" data-id=\"2dacbeb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Can a merger-acquisition operation involve the transfer of the AT\/MP risk?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d14f1d1 elementor-widget elementor-widget-text-editor\" data-id=\"d14f1d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"has-medium-font-size\">As soon as the three criteria\u00a0<strong>cumulative\u00a0<\/strong>If the following conditions are met, the operation will involve the transfer of the occupational injury risk:<\/p><ul class=\"has-medium-font-size\"><li>Takeover of<strong> more than half the staff<\/strong> of the plant concerned<\/li><li>Takeover of a <strong>similar activity<\/strong><\/li><li>Resumption of <strong>means of production<\/strong><\/li><\/ul><div class=\"wp-block-spacer\" aria-hidden=\"true\">\u00a0<\/div><p class=\"has-medium-font-size\">These criteria derive from article D. 242-6-17 of the French Social Security Code, which restricts the scope of application of the notion of new establishment:\u00a0<\/p><p>&quot;\u00a0<em>A newly-created establishment is not considered to be the result of a previous establishment in which a similar activity was carried out, using the same means of production and having taken over at least half of the staff.<\/em>\u00a0&quot;.<\/p><div class=\"wp-block-spacer\" aria-hidden=\"true\">\u00a0<\/div><p class=\"has-medium-font-size\">According to the Cour de cassation, these legal criteria for excluding the existence of a new establishment are cumulative and not alternative, so that the absence of a single criterion must lead to an establishment being considered as new.<\/p><p>(<a>Cass. 2<sup>e<\/sup>\u00a0civ. 24 Jan. 2013, n<sup>o<\/sup>\u00a011-27.389<\/a>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6df0fbd elementor-widget elementor-widget-heading\" data-id=\"6df0fbd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How is occupational injury risk transferred?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-500ef6a elementor-widget elementor-widget-text-editor\" data-id=\"500ef6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"has-medium-font-size\">If all three criteria are met, CARSAT <strong>merge<\/strong> on the date of the transfer, the accident\/illness rate of the establishment taken over with that of the acquiring establishment.<\/p><ul class=\"has-medium-font-size\"><li>Either the acquiring establishment was <strong>already active<\/strong>In this case, the elements used to calculate the two accident\/illness rates will be <strong>merged<\/strong>.<\/li><li>Either the acquiring establishment <strong>has just been created<\/strong>its AT\/MP rate will be <strong>calculated on the basis of<\/strong> (payroll and claims)<strong> of the business taken over.\u00a0\u00a0<\/strong><\/li><\/ul><p class=\"has-medium-font-size\">There is a significant risk that the institution taken over will have a large number of claims and will increase the transferee's contribution rate.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47d5299 elementor-widget elementor-widget-heading\" data-id=\"47d5299\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Example of the impact of a merger and acquisition on the rate :<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34b3f35 elementor-widget elementor-widget-text-editor\" data-id=\"34b3f35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"has-medium-font-size\">Establishment X has an applicable rate of 2.48% with an annual payroll of \u20ac14,628,730 and an average loss experience.<br \/>Establishment Y has an applicable rate of 2.18% with an annual payroll of \u20ac1,220,004 and a fairly high loss experience.<br \/>Establishment X takes over 70% of the personnel of establishment Y as well as the means of production to carry out a similar activity: there is thus a transfer of risk from establishment Y to establishment X.<br \/><br \/>The rate applicable to establishment X after the merger and the assumption of the claims of Y will be\u00a0<strong>2,92%\u00a0<\/strong>applicable to a higher payroll of \u20ac15,848,734.\u00a0<strong>This represents an increase of \u20ac73,395 in occupational injury and health insurance contributions.<\/strong><br \/><br \/>It is therefore strongly recommended before any operation to\u00a0<strong>verify the rates of occupational accidents and diseases of the various establishments to be taken over and identify the financial risks.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3c8d722 e-con-full e-flex e-con e-child\" data-id=\"3c8d722\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a182c92 e-con-full e-flex e-con e-child\" data-id=\"a182c92\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-1246de7 e-con-full e-flex e-con e-child\" data-id=\"1246de7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c43ef6e elementor-widget elementor-widget-heading\" data-id=\"c43ef6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What will your rate be after the trade-in?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-791abd6 elementor-widget elementor-widget-text-editor\" data-id=\"791abd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Our experts can calculate your merged rate!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72606a0 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"72606a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/group-gac.com\/en\/contact-us\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"hm hm-forward\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact our experts<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ffd15f elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"1ffd15f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"432\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/07\/Perf-RH-ATMP-1-768x432.png\" class=\"attachment-medium_large size-medium_large wp-image-143493\" alt=\"merged AT\/MP rate\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/07\/Perf-RH-ATMP-1-768x432.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/07\/Perf-RH-ATMP-1-300x169.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/07\/Perf-RH-ATMP-1-1030x579.png 1030w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/07\/Perf-RH-ATMP-1-1536x864.png 1536w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/07\/Perf-RH-ATMP-1-18x10.png 18w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/07\/Perf-RH-ATMP-1.png 1920w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c02a86a e-con-full e-flex e-con e-parent\" data-id=\"c02a86a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-027b5d3 e-con-full e-flex e-con e-child\" data-id=\"027b5d3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-349e2de e-flex e-con-boxed e-con e-child\" data-id=\"349e2de\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c4db43 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"2c4db43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: 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d=\"M139.8,132.4l-28,16.4L56.1,180.7.2,148.5,0,84.3,57,51.4,84.1,67.7V92.8L56.6,77.1,22,97.2v38.5l34.6,20,34.6-19.9L118,120.2Z\" style=\"fill:#232954\"><\/path><path d=\"M162.6,95.2l21.7,12.4-9.3,5.2-21.6-12.6Z\" style=\"fill:#2a6cad\"><\/path><path d=\"M90.3,168.4l21.9-12.7-.2,11.9L90.3,179.1Z\" style=\"fill:#6f767f\"><\/path><path d=\"M73.8,86.7V61.4l10.4,6.3v25Z\" style=\"fill:#14162d\"><\/path><\/g><\/g><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tSecure and control the management of your occupational injury and disease (OI\/OD) files to boost your competitiveness!\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" 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data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjEyNzcxNyIsInRvZ2dsZSI6ZmFsc2V9\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I subscribe<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>A merger of an establishment or a takeover of a company can have important consequences on the occupational injury rate of the acquiring establishment. And this, notwithstanding the terms of the operation.<\/p>","protected":false},"author":38,"featured_media":100814,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Fusion-acquisition : quel impact sur votre taux AT\/MP\u00a0?","_seopress_titles_desc":"Une op\u00e9ration de fusion-acquisition peut-elle impliquer le transfert du risque AT\/MP ? 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