.svg)
.jpg)
The regulatory framework applicable to the Compte Professionnel de Prévention (C2P) recently underwent some changes as part of the pension reform. This is an opportunity for us to take stock of current regulations!
What is the Professional Prevention Account (C2P)?
The Compte Professionnel de Prévention (C2P) is a compensation scheme for workers exposed to specific occupational risk factors.
The C2P takes the form of a dematerialized account on which workers can accumulate points. Employers must declare their employees' exposure to occupational risk factors to the Caisse primaire d'assurance maladie (CPAM). The CPAM can then allocate points to employees according to their degree of exposure.
Using their C2P points enables workers to benefit from certain advantages, including early retirement.
ℹ Note : Since October1, 2017, the C2P has replaced the compte personnel de prévention de la pénibilité created in 2015. The term "pénibilité" was abolished in 2017, even though it is still sometimes used. Instead, we now speak of "occupational wear and tear".
Which jobs are covered by the professional prevention account?
The advantages offered by the professional prevention account apply to certain specific risk factors(Article L4161-1 C.Trav.) linked to:
- severe physical stress
Physical constraints are present in many fields of activity, but certain occupations such as building and civil engineering (BTP), farming and materials handling are more exposed to them.
- an aggressive physical environment
These are generally occupations exposed to extreme temperatures or a pressurized environment, such as scuba divers, scientists, firefighters, foundrymen, welders, certain construction trades, and so on.
- specific work rhythms
Jobs involving specific work rhythms, such as night work, alternating shifts or repetitive movements of the upper limbs, are considered as jobs involving occupational risk factors.
Consequently, jobs involving risk factors falling into these three categories may potentially entitle exposed employees to accumulate points on their professional prevention account.
However, obtaining a professional prevention account also depends on the degree of exposure of employees. Thus, only employees exposed to occupational risk factors above the set thresholds can claim points on their professional prevention accounts(Article L4163-1 C.Trav.).
What are the regulatory obligations concerning the professional prevention account (C2P)?
Employee exposure declaration
Every year, employers must declare which employees are exposed to occupational risk factors above the authorized thresholds.
Here is a table listing the occupational risk factors giving entitlement to C2P with exposure thresholds(Article D4163-2 C.Trav.) :
Source: French Labour Code, Article D4163-2.
🔎 Focus : Exposure to occupational risk factors is assessed after taking into account collective and individual protection measures implemented by the employer (Article D4163-5 C.Trav.).
The declaration is made to the Caisse primaire d'assurance maladie (CPAM) and concerns the following six risk factors(Article L4163-1 C.Trav.):
- activities carried out in hyperbaric environments ;
- extreme temperatures ;
- noise exposure;
- night work;
- alternating shifts;
- repetitive work.
Since October1, 2017, only these six risk factors remain within the C2P and must be declared by the employer. The following four other risk factors, which were previously included in the Compte Professionnel de Prévention de la Pénibilité (Professional Account for the Prevention of Penitivity), have therefore been "removed" from the C2P:
- manual handling of loads ;
- awkward postures ;
- mechanical vibrations ;
- exposure to hazardous chemical agents.
However, these four risk factors are eligible for special arrangements, including the possibility of early retirement under certain conditions.
⚠️ Please note : Employers must declare their employment contracts at the end of each calendar year, and no later than with the December payroll, or with the end-of-contract payroll for contracts ending during the calendar year (Article R4163-8 C.Trav.).
To ensure accuracy, the declaration must be based on the usual working conditions for the position concerned, assessed over an annual average.
⚠️ Please note : An employee who disagrees with his or her employer about the degree of exposure to occupational risk factors may lodge a claim with the CPAM only if he or she has first brought the dispute to the employer's attention (Article L4163-18 C.Trav.).
Company agreement on the prevention of occupational risk factors
In companies with at least 50 employees, an agreement to prevent the effects of exposure to certain occupational risk factors must be negotiated when at least 25% of the workforce is exposed to occupational risk factors , or when the accident rate is greater than 0.25(Article L4162-1 C.Trav.).
🔎 Focus : These agreements are of crucial importance for certain fields that are highly exposed to occupational risk factors, such as construction, aeronautics, metallurgy, mining, etc.
The agreement is concluded for a maximum period of three years(Article L4162-3 C.Trav.) and must deal with at least two of the following themes(Article D4162-3 C.Trav.) :
- reducing multiple exposure to occupational risk factors;
- adapting and adapting the workstation ;
- reducing exposure to occupational risk factors.
It must also cover at least two of the following themes:
- improving working conditions;
- developing skills and qualifications ;
- end-of-career planning ;
- retaining employees exposed to risk factors.
⚠️ Please note : for the companies concerned, the absence of such an agreement may entail a financial penalty for the employer(Article L4162-4 C.Trav.). This penalty is set by the regional director of companies, competition, consumption, labor and employment (DREETS) and may not exceed 1% of the remuneration paid to workers exposed to risk factors(Article R4162-6 C.Trav.).
What are the main regulatory changes concerning the professional prevention account?
As part of the Government's reform of the pension system, the Professional Prevention Account (C2P) has undergone several changes.
These changes include the introduction of the possibility for employees to use the points in their account to finance professional retraining. This action is combined with the financing of vocational training, and aims to enable access to jobs less exposed to risk factors.
In addition, two decrees published on August 11, 2023 and applicable from September1, 2023(decree no. 2023-759 of August 10, 2023 and decree no. 2023-760 of August 10, 2023) set up an investment fund for the prevention of occupational wear and tear (FIPU), dedicated to financing actions to prevent exposure to ergonomic risk factors (mechanical vibrations, carrying heavy loads and awkward postures).
ℹ Please note : the allocation of FIPU funds and general guidelines will be defined by the occupational injury branch (branche accidents du travail et maladies professionnelles - AT-MP). It will also be responsible for "mapping" the trades concerned, in order to better target the areas concerned.
The remaining changes mainly concern adjustments to current regulations:
- removal of the ceiling on the number of points registered on the C2P ;
- reduction in the exposure threshold for the risk factor associated with night work, from 120 to 100 nights per year;
- lowering the exposure threshold for the risk factor associated with working on successive alternating shifts from 50 to 30 nights a year;
- increased vesting due to poly-exposure to risk factors ;
- introduction of a more favorable conversion scale for the use of C2P points for training and part-time work.
For further details, please consult the dedicated page on the Ministry of Labor website.
How does the Professional Prevention Account (C2P) work?
The advantages offered by the professional prevention account can be broken down into four uses(Article L4163-7 C.Trav.):
- financing continuing professional training;
- the financing of additional remuneration for a change to part-time work ;
- financing early retirement (before legal retirement age);
- financing a professional retraining project, and in particular remuneration during the retraining project.
Regarding the acquisition of points on the professional prevention account (C2P), exposure to each risk factor above the regulatory thresholds enables the employee to accumulate four points per year (Article R4163-9 C.Trav.).
For workers who are not likely to acquire rights under the professional prevention account, an individual monitoring sheet, mentioning the risk factors to which they are exposed, must be drawn up by the employer to ensure proper medical monitoring of employees(Article D4163-4 C.Trav.).
🔎 Focus : employees affiliated to a special pension scheme with a specific system for recognizing and compensating for the effects of exposure to certain occupational risks cannot acquire points under the professional prevention account(Article L4163-4 C.Trav.).
In addition, the use of C2P points is regulated in such a way as to give equitable advantages to employees(Article R4163-11 C.Trav.) :
- for financing training or professional retraining, one point is equivalent to 500 euros(previously 375 euros);
- for half-time work, 10 points finance the salary supplement for four months(previously three months);
- to finance early retirement, 10 points give entitlement to a quarter's additional insurance cover.
In addition, the first 20 points acquired are reserved for financing vocational training or professional retraining (Article R4163-13 C.Trav.).
🔎 Focus : Requests to use C2P points for early retirement can only be made from the age of 55(Article R4163-30 C.Trav.).
Conclusion
The Professional Prevention Account (C2P) is designed to provide benefits for employees exposed to occupational risk factors above regulatory thresholds. It is a crucial tool for preventing exposure to occupational risk factors, and thus for ensuring the physical and mental health of company employees.