The partial buyout of the AT-MP annuity was abolished by the Social Security Financing Law for 2020. Since then, no new requests for conversion to capital are accepted for accidents that occurred after this date. The AT-MP reform of 2026, carried by the LFSS 2025 enacted on February 28, 2025, also redesigns the very architecture of compensation, making the buyout issue both legally obsolete and contentious.
Carsat Controls on Recent Buyout Requests
Several regional funds (Carsat) have internally circulated guidelines for enhanced scrutiny on buyout requests submitted at the end of 2025 and the beginning of 2026. These memos, cited in the CNAM information report presented on March 20, 2026, primarily target cases with disability rates close to the thresholds of 10% or 50%.
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The stated objective is to limit buyouts deemed “opportunistic” submitted just before the definitive end of the scheme. In practice, this means longer processing times and more frequent requests for additional documents from the affected insured parties.
For practitioners assisting victims during this transitional period, understanding the buyout of work accident annuities in 2026 requires systematically checking the date of the event: only accidents occurring before the enforcement of the abolition still qualify for a partial buyout, and even then, provided the request was made within the deadlines.
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We recommend compiling the file with all medical and financial supporting documents from the amicable phase, without waiting for a possible follow-up from the fund. An incomplete file at this stage is the primary reason for rejection observed.
Dual AT-MP Compensation 2026: Annuity and Permanent Functional Deficit
The AT-MP annuity no longer covers the permanent functional deficit since the Court of Cassation ruling in January 2023. The 2026 reform formalizes this distinction by establishing a two-component compensation system.
Permanently Disabled Below 10%
For disability rates below 10%, the payment now takes the form of a capital sum. The applicable scale includes the functional component, which significantly alters the amounts compared to the previous flat-rate system.
Permanently Disabled Above 10%
Above 10%, the life annuity remains but is divided into two parts: one covering the loss of professional earnings, the other compensating for the permanent functional deficit. This separation prevents double compensation that some jurisdictions granted before the reform, while ensuring better clarity for the victim.
Employers must anticipate an impact on their AT-MP contributions, as the cost of the claim now incorporates these two components in the calculation of the contribution rate.
Disputing the Disability Rate: The New Legal Front
The volume of cases filed with the social divisions of the judicial courts has significantly increased in 2025 and early 2026, according to registry data reported by Dalloz Actualité in April 2026. The litigation has shifted from buyouts to disputing the disability rate and the very qualification of the event as a work accident.
This shift can be explained by a simple calculation: with the end of buyouts, the only lever to obtain a higher capital or annuity is to have the disability rate reassessed. The most frequent points of friction concern:
- The distinction between work accidents and non-professional illnesses, particularly for gradually triggered pathologies (musculoskeletal disorders, chronic back pain)
- The assessment of the permanent functional deficit by the medical advisor, which victims increasingly contest by relying on contradictory private expert opinions
- The linking of late sequelae to the initial accident, with the CPAM tending to treat them as distinct pathologies
We observe that processing times before the social divisions are reaching levels that make the amicable phase even more strategic. A well-prepared appeal at the stage of the amicable medical review commission (CMRA) can avoid several months of contentious proceedings.
Collective Insurance Guarantees and Capital Payment After the Reform
Several collective insurance providers adjusted their contracts in 2026. AG2R La Mondiale and Malakoff Humanis have notably introduced or strengthened capital payment guarantees in the event of permanent disability resulting from a work accident.
These guarantees fill the gap left by the abolition of partial buyouts. For an employee covered by a recent collective contract, the payment of additional capital can be triggered as soon as the condition stabilizes, without waiting for the liquidation of the annuity by the CPAM.
Attention should be paid to exclusion clauses and triggering thresholds. Some contracts condition the capital on a minimum disability rate, while others exclude occupational diseases from the scope. Checking the general conditions of the insurance contract before any claim remains the best protection.
Employer’s Serious Fault: What Changes Practically
The 2026 reform also reconfigures the litigation regarding serious fault. The increase in the annuity is strengthened, but the additional compensation for the permanent functional deficit is now framed by the new dual architecture.
Before the reform, victims could accumulate the increased annuity and separate compensation for the permanent functional deficit. With the functional component now integrated into the annuity, this accumulation is no longer possible in the same terms. The first judgments rendered in 2026 show a trend among jurisdictions to strictly apply this allocation.
For employees whose employer has committed a fault, the strategy is to contest not only the disability rate but also the distribution between professional and functional components. A difference of a few points on the functional component can represent a significant difference in the duration of the annuity payments.
The year 2026 marks a heavy technical transition for victims of work accidents. The buyout of annuities belongs to the past, but compensation levers have multiplied between the dual annuity, insurance guarantees, and litigation over the disability rate. Each case now requires a cross-reading of social security law and the applicable collective insurance contract.