{"id":30279,"date":"2020-09-03T08:30:15","date_gmt":"2020-09-03T06:30:15","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=30279"},"modified":"2025-10-16T13:14:42","modified_gmt":"2025-10-16T11:14:42","slug":"les-risques-professionnels","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/les-risques-professionnels\/","title":{"rendered":"Les risques professionnels"},"content":{"rendered":"<p>Les accidents du travail (AT) et les maladies professionnelles (MP) repr\u00e9sentent ce que l\u2019on appelle les risques professionnels. Ils constituent l\u2019une des 5 branches de la S\u00e9curit\u00e9 sociale, qui garantit aux salari\u00e9s une indemnisation en cas d&rsquo;accident du travail ou de trajet, et de maladie professionnelle.<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, explique dans cet article les grands principes de la branche AT\/MP, (risques professionnels), qui g\u00e8re les cotisations accident du travail pay\u00e9es par les entreprises.<\/p>\n<h2><strong>Objectifs de la branche AT\/MP<\/strong><\/h2>\n<p>1) La branche AT\/MP g\u00e8re les risques professionnels auxquels sont confront\u00e9s les travailleurs. Il s\u2019agit des dommages corporels li\u00e9s au travail\u00a0:<\/p>\n<ul>\n<li>les accidents du travail,<\/li>\n<li>les accidents de trajet,<\/li>\n<li>les maladies professionnelles.<\/li>\n<\/ul>\n<p>Ces dommages sont enti\u00e8rement pris en charge par l\u2019Assurance Maladie. Les salari\u00e9s b\u00e9n\u00e9ficient alors, en fonction des situations :<\/p>\n<ul>\n<li>de la prise en charge int\u00e9grale des frais de sant\u00e9,<\/li>\n<li>d\u2019indemnit\u00e9s journali\u00e8res,<\/li>\n<li>d\u2019une rente en cas d\u2019incapacit\u00e9 permanente,<\/li>\n<li>d\u2019une rente pour les ayants droit en cas de d\u00e9c\u00e8s du salari\u00e9.<\/li>\n<\/ul>\n<p>2) La branche AT\/MP fixe aussi <strong>la contribution des entreprises<\/strong> au financement du syst\u00e8me d\u2019assurance de ce risque. C\u2019est <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-taux-daccident-du-travail-comment-ca-marche\/\" target=\"_self\" rel=\"noopener\">le taux de cotisation AT\/MP<\/a> de l\u2019entreprise, qui varie en fonction de la taille de l&rsquo;entreprise et de sa sinistralit\u00e9.<\/p>\n<p>3) Enfin, elle met en \u0153uvre la politique de <strong><a href=\"https:\/\/valoxy.org\/blog\/prevention-sante-securite\/\">pr\u00e9vention des risques professionnels<\/a><\/strong><strong>,<\/strong> pour am\u00e9liorer la sant\u00e9 et la s\u00e9curit\u00e9 des travailleurs. Les caisses r\u00e9gionales m\u00e8nent ces actions :<\/p>\n<ul>\n<li>Carsat (Caisse d\u2019assurance retraite et de la sant\u00e9 au travail),<\/li>\n<li>Cramif (Caisse r\u00e9gionale d\u2019assurance maladie d\u2019\u00cele de France),<\/li>\n<li>CGSS (Caisses g\u00e9n\u00e9rales de S\u00e9curit\u00e9 sociale),<\/li>\n<\/ul>\n<p>en partenariat avec l\u2019INRS (Institut national de recherches et de s\u00e9curit\u00e9). Voir nos articles :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/des-aides-pour-lutter-contre-les-risques-chimiques\/\" target=\"_self\" rel=\"noopener\">Des aides pour lutter contre les risques chimiques<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/aide-pour-les-risques-psycho-sociaux-rps\/\" target=\"_self\" rel=\"noopener\">L\u2019aide pour les Risques Psycho-Sociaux (RPS)<\/a><\/li>\n<\/ul>\n<div class=\"encadre-style\"><\/p>\n<h4><strong>Budget de la branche AT\/MP<\/strong><\/h4>\n<p>Les risques professionnels repr\u00e9sentent un montant annuel de <strong>pr\u00e8s de 11 milliards d<\/strong><strong>\u2019<\/strong><strong>euros<\/strong>. Cette somme se r\u00e9partit de la fa\u00e7on suivante :<\/p>\n<ul>\n<li>38% pour les accidents du travail,<\/li>\n<li>36% pour les maladies professionnelles,<\/li>\n<li>15% pour les victimes de l\u2019amiante (fonds sp\u00e9cial),<\/li>\n<li>7% pour les accidents de trajet,<\/li>\n<li><strong>et 4% pour les actions de pr\u00e9vention.<\/strong><\/li>\n<\/ul>\n<p>Trois risques repr\u00e9sentent \u00e0 eux seuls 30\u00a0% du montant des indemnisations vers\u00e9es aux salari\u00e9s victimes d\u2019accidents ou de maladies li\u00e9s au travail. Il s\u2019agit de l\u2019amiante, du mal de dos (ou lombalgie) et les troubles musculo-squelettiques.<\/div>\n<h2><strong>Le mode de calcul du taux AT\/MP<\/strong><\/h2>\n<p>Le syst\u00e8me de calcul du taux<strong> AT\/MP<\/strong> est con\u00e7u pour inciter les entreprises et les branches professionnelles \u00e0 renforcer la pr\u00e9vention des risques professionnels. De mani\u00e8re g\u00e9n\u00e9rale, plus le risque de l\u2019entreprise est important, plus sa cotisation est \u00e9lev\u00e9e.<\/p>\n<p><strong>Le taux correspond au rapport entre les montants vers\u00e9s aux salari\u00e9s victimes d\u2019AT ou de maladies professionnelles, et la masse salariale totale de l\u2019entreprise. Le taux AT\/MP est donc variable : plus il y a de prestations vers\u00e9es, plus le taux est \u00e9lev\u00e9.<\/strong><\/p>\n<p>Les entreprises de moins de 20 salari\u00e9s d\u00e9pendent d\u2019un taux collectif, fonction des statistiques de sinistralit\u00e9 de leur secteur d\u2019activit\u00e9.<\/p>\n<p>Le taux des entreprises de 20 \u00e0 149 salari\u00e9s est mixte. Il m\u00e9lange \u00e0 la fois la sinistralit\u00e9 du secteur d\u2019activit\u00e9 et de l\u2019entreprise.<\/p>\n<ul>\n<li>Plus l&rsquo;effectif de l&rsquo;entreprise se rapproche de 20, plus le taux est proche de celui du secteur d\u2019activit\u00e9,<\/li>\n<li>Plus l\u2019effectif est \u00e9lev\u00e9, plus la tarification est individualis\u00e9e.<\/li>\n<\/ul>\n<p>Enfin, les entreprises de plus de 150 salari\u00e9s ont un taux propre, qui d\u00e9pend directement de leur sinistralit\u00e9.<\/p>\n<h4>Notification<\/h4>\n<p>Les caisses effectuent le calcul, et envoient chaque ann\u00e9e, par courrier, aux entreprises la notification de leur taux AT\/MP. <strong>Cette notification va progressivement se faire par voie d\u00e9<\/strong><strong>mat<\/strong><strong>\u00e9rialis\u00e9e.<\/strong><\/p>\n<p>La notification d\u00e9mat\u00e9rialis\u00e9e est effective depuis le 1er janvier 2020 pour les entreprises dont l\u2019effectif est sup\u00e9rieur \u00e0 149 salari\u00e9s.<\/p>\n<p>Elle s\u2019\u00e9tendra aux entreprises d\u2019au moins 10 salari\u00e9s \u00e0 partir du 1er janvier 2021. Il leur suffit d\u2019ouvrir un compte AT\/MP avant le 1er d\u00e9cembre 2020. <strong>Les entreprises doivent s<\/strong><strong>\u2019<\/strong><strong>abonner \u00e0 ce service<\/strong>, disponible gratuitement dans leur compte AT\/MP.<\/p>\n<p>Pour en savoir plus sur les accidents du travail et les maladies professionnelles, retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none\">\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/linaptitude\/\">L\u2019inaptitude<\/a><\/li>\n<li><a style=\"font-size: revert; font-weight: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/lincapacite-de-travail\/\">L\u2019incapacit\u00e9 de travail<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/prevention-des-risques-ergonomiques\/\">Pr\u00e9vention des risques ergonomiques<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-contestation-dun-accident-du-travail\/\">La contestation d\u2019un accident du travail<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/declarer-accident-travail\/\">Comment d\u00e9clarer un accident du travail ?<\/a><\/li>\n<li><a style=\"font-size: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/arret-de-travail-complement-de-salaire-indemnites-journalieres\/\">Arr\u00eat de travail, compl\u00e9ment de salaire et indemnit\u00e9s journali\u00e8res<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Les accidents du travail (AT) et les maladies professionnelles (MP) repr\u00e9sentent ce que l\u2019on appelle les risques professionnels. Ils constituent l\u2019une des 5 branches de la S\u00e9curit\u00e9 sociale, qui garantit aux salari\u00e9s une indemnisation en cas d&rsquo;accident du travail ou&#8230;<\/p>\n","protected":false},"author":1,"featured_media":30280,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-30279","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-rh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les risques professionnels | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Les accidents du travail (AT) et les maladies professionnelles (MP) repr\u00e9sentent ce que l\u2019on appelle les risques professionnels.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/les-risques-professionnels\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les risques professionnels | Blog Valoxy - 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