Start-up of the "compte pénibilité

The 2014 decree specifies how the penibility account works. It awards points to exposed employees to finance training, reduced working hours or early retirement.

Marie Faucon
EHS Consultant
Update : 
12.09.2025
Publication: 
01.09.2015
Contents
Example H2
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The provisions relating to arduous working conditions were amended and clarified by 6 decrees dated October 9, 2014. The wording of the Labor Code on the subject of arduousness distinguishes 3 main areas: arduousness thresholds and prevention sheets; agreements in favor of arduousness prevention and the arduousness account.

Last month, we looked at " The evolution of the "pénibilité" system " and " Agreements in favor of the prevention of "pénibilité"; this month we look at "The personal prevention account", known as the "Compte pénibilité".

The arduous work account

Who's concerned?

Any private-sector employee exposed, after application of collective and individual protection measures, to at least one risk factor in excess of the exposure thresholds set by Article D. 4161-2 of the French Labor Code is entitled to open a personal risk prevention account.

In order to specify how points are acquired, how they are used, how accounts are managed and how the rights associated with the "compte pénibilité" are financed, four sections have been created in the French Labor Code, grouping together articles R. 4162-1 to R. 4162-56. Here, we present them in detail.

Opening and funding of the personal account for the prevention of arduous work (Section 1: articles R. 4162-1 to R. 4162-3)

To take account of the different types of employment contracts, a distinction is made between :

  • employees with a contract of employment lasting one calendar year or more (case 1);
  • employees with a contract of employment lasting one month or more, starting or ending during the calendar year (case 2).

Over an entire career, the maximum number of points registered on the personal account for the prevention of arduous work is limited to 100.

Case n°1

As part of the annual declaration of social data (DADS), the employer must declare the occupational risk factor(s) to which workers have been exposed, over and above the thresholds set by Article D. 4161-2 of the French Labor Code, during the calendar year in question.

Following this declaration, the Caisse Nationale d'Assurance Vieillesse des Travailleurs Salariés (CNAVTS) will enter the following on the account of the workers concerned:

  • 4 points when the employee is exposed to a single occupational risk factor;
  • 8 points when the employee is exposed to several occupational risk factors.

For employees born before July 1, 1956, the number of points registered on the "compte pénibilité" is doubled.

Note: for employers of agricultural workers, this declaration must be made as part of the quarterly wage declaration (DTS).

Case n°2

As part of the annual declaration of social data (DADS), the employer must declare the occupational risk factor(s) to which workers have been exposed, over and above the thresholds set by Article D. 4161-2 of the French Labor Code, and the duration of exposure.

CNAVTS then compiles all the declarations submitted by the employer(s) and establishes, for each declared factor, the total duration of exposure in months over the calendar year.

Each three-month period of exposure gives rise to the allocation of:

  • 1 point for exposure to an occupational risk factor;
  • 2 points for exposure to several occupational risk factors.

For employees born before July 1, 1956, the number of points registered on the "compte pénibilité" is doubled.

Note: for employers of agricultural workers, this declaration must be made as part of the quarterly wage declaration (DTS).

Uses of the personal account for the prevention of arduous work (Section 2: articles R. 4162-4 to R. 4162-23)

The points registered on the "compte pénibilité" can be used by the employee to finance :

  • vocational training for a non-exposed or less-exposed job (1 point earns 25 hours of training - can be added to personal training account);
  • a reduction in working hours (10 points can be used to compensate for a reduction in working hours equivalent to around 50% for one quarter - the time worked after the reduction cannot be less than 20%, nor more than 80% of the working hours applicable in the establishment);
  • old-age insurance quarters (10 points can be used to acquire one insurance quarter - limit set at 8 quarters). However, this possibility is reserved for employees who have reached the age of 55.

The first twenty points credited to the "compte pénibilité" are reserved for vocational training. However, special arrangements have been made for workers born before January 1, 1963.

To make use of their points, employees must submit a request either online, or to the fund responsible for settling basic retirement pensions under the French general scheme (CARSAT). If no reply is received within 4 months, the request is rejected.

In addition, an online personal space has been created to enable holders of a "compte pénibilité" to find out how many points they have available, and to print out a receipt.

Management of arduous work accounts, checks and claims (Section 3: articles R. 4162-24 to R. 4162-38)

Each year, in order to inform the employees concerned of the number of points acquired, CARSAT informs them electronically or by post, before June 30, that this information is available on the dedicated website.

CARSAT or, where applicable, the Mutualité Sociale Agricole (MSA) may carry out documentary or on-site checks on the effectiveness or extent of the employee's exposure to occupational risk factors linked to arduous working conditions. Furthermore, in the event of a dispute concerning the allocation of points, or disagreement over the number of points communicated to the employee, the employee must submit his or her claim to the employer before referring the matter to the fund.

Fonds chargé du financement des droits liés au compte personnel de prévention de la pénibilité (Section 4: articles R. 4162-39 to R. 4162-57)

Two new employer social security contributions have been introduced to finance the rights associated with the Compte Personnel de Prévention de la pénibilité:

  • a basic contribution - this applies to all employers. Its rate is zero for 2015 and 2016, and is set at 0.01% of total payroll from 2017.
  • an additional contribution - payable by employers who have exposed at least one of their employees to arduous working conditions. The rate is set at :
    • 0.1% of the payroll of exposed employees for 2015 and 2016, and 0.2% from 2017 for employees exposed to a single hardship factor above the exposure thresholds;
    • 0.2% of the payroll of exposed employees for 2015 and 2016, and 0.4% as from 2017 for employees exposed to several risk factors in excess of the exposure thresholds.

The additional contribution must be paid by January 31 of the following year at the latest, or by February 15 of the following year at the latest for agricultural employees.

Changes to the "pénibilité" system

An instruction published on March 13 provides details on the conditions for implementing the approach to preventing arduous work for 2015.

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