When an employee receives a pension after a workplace accident, they receive an amount calculated based on a unique permanent disability rate. This model, in place for decades, is set to change. The AT-MP reform, applicable from November 2026, alters the very logic of compensation by separating what pertains to physical sequelae from what affects the ability to work.
Professional part and functional part: what the AT-MP 2026 reform changes concretely
Until now, the workplace accident pension was based on a single partial permanent disability (PPD) rate. This rate was used for everything: compensating for discomfort in daily life and loss of income related to the disability. The problem is that a single rate cannot reflect two such different realities.
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Decrees No. 2026-354 and 2026-355 of May 7, 2026, published in the Official Journal on May 10, 2026, establish a two-part system for consolidations occurring from November 1, 2026. The pension is now divided into two distinct components.
Understanding the mechanics of the buyback and revaluation of workplace accident pensions 2026 requires distinguishing these two parts, as they are no longer calculated in the same way.
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- The functional part compensates for physical sequelae and their impact on daily life, regardless of the employee’s professional situation. It is based on a number of points for functional permanent disability, multiplied by a point value set by decree.
- The professional part compensates for the economic consequences: loss of work capacity, impact on employment and future income. It depends on the reference salary and the employee’s situation in the labor market.
- The two components are paid separately, allowing for the revaluation of each according to rules suited to its nature.
For accidents consolidated before November 1, 2026, the calculation remains based on the unique PPD rate. The reform only applies to new cases.
Calculation of the AT pension before and after the reform: practical comparison
Let’s take a simple example. A worker whose PPD rate is set at 30% receives, under the current system, a pension calculated on their annual reference salary. The rate is adjusted according to a formula that divides by two the portion below 50% and multiplies by 1.5 the portion above. The amount obtained remains fixed in its logic, without distinction between physical discomfort and loss of income.
After November 2026, this same worker would see their compensation split. Their functional discomfort (chronic pain, mobility limitation) would be assessed in points, with a monetary value per point. Their professional loss would be calculated separately, taking into account their actual salary and employment trajectory.
Are you already receiving an AT pension? The reform does not change ongoing pensions. Only accidents with consolidations occurring from November 1, 2026, fall under the new system. Current beneficiaries retain their calculation method and continue to receive their pension according to the usual schedule.
Annual revaluation of workplace accident pensions: the mechanism on April 1
Each year, AT-MP pensions are revalued on April 1. The coefficient applied follows the evolution of the annual average consumer prices excluding tobacco, calculated on the last twelve monthly indices published by Insee.
For reference, the revaluation on April 1, 2024, reached 4.6% (coefficient of 1.046). The previous year, the increase was 5.6%. These coefficients are applied automatically, without any action from the beneficiary.
The revaluation applies to all ongoing pensions, regardless of the PPD rate. Capital compensation (paid for a rate below 10%) follows the same revaluation coefficient. The revalued amount appears directly on the payment following the effective date.
Monthly or quarterly payment depending on the PPD rate
The payment frequency depends on the permanent disability rate. For a rate between 10% and 49%, the pension is paid quarterly, generally around the 15th of the month following the end of the quarter. For a PPD rate equal to or greater than 50%, the payment is monthly, around the 30th of each month.
The AT pension remains exempt from CSG, CRDS, and income tax. This point does not change with the 2026 reform.
Pension buyback: a system abolished but a debate still open
Before 2020, a beneficiary could convert up to 25% of their life pension into capital. This partial buyback allowed for immediate access to several tens of thousands of euros to finance adjustments or meet expenses related to the disability.
The 2020 Social Security Financing Law abolished this possibility, officially to simplify the system and revalue the benefits paid each year. The measure has faced criticism, particularly in the National Assembly, where lawmakers pointed out that the abolition of partial buyback deprives victims of a concrete financial lever.
The 2026 reform does not restore the buyback. However, the split into functional and professional parts opens a new framework. The functional part, calculated in points, could eventually be the subject of discussions regarding a possible partial conversion into capital, but no text currently provides for this.
Employer’s gross negligence and pension increase
When a workplace accident results from the employer’s gross negligence, the victim can obtain an increase in their pension as well as compensation for additional damages (physical suffering, aesthetic damage, loss of professional opportunity). This right remains unchanged after the reform, but the distribution between the functional part and the professional part will need to be articulated with the damages already covered by the increase.
The effective implementation of the May 2026 decrees gives social security organizations a few months to adapt their calculation tools. Employees whose consolidation approaches the date of November 1, 2026, should check with the CPAM or MSA under which regime their case will be processed.