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Compulsory opening of the AT/MP account for all companies with less than 11 employees

Compulsory opening of the AT/MP account

Please note: this procedure does not apply to you if you have no employees.

From 01/01/2022, the notification of the AT/MP rates will be dematerialised.

This was already the case for companies with more than 11 employees since December 2020, and it is now the turn of companies with less than 11 employees to align with this new system.

Therefore, if you have not already done so, you are obliged to create your account on before 01/12/2021, by going to the website and subscribing to the AT/MP Account.

Warning: if you do not subscribe to the AT/MP Account, a penalty will be applied annually or, failing that, for each fraction of a year during which the absence of membership of the AT/MP Account is noted.

The amount will be as follows:

  • Companies with less than 20 employees => 0.5% of the PMSS per employee
  • Companies with 20 to 149 employees => 1% of the PMSS per employee
  • Companies with 150 or more employees => 1.5% of the PMSS per employee

(For information, the PMSS is €3,428).

The penalty may not exceed €10,000 (CSS art. L 242-5, al. 6).

As stated on the website

  • “All companies and self-employed persons as well as their agents can, thanks to this single point of entry, declare and remotely pay all social contributions under the general, self-employed and agricultural schemes.”
  • “Registration and use of net-entreprises is entirely free.”
The information you need to fill in when registering on the site is as follows:
  • Siret
  • First and last name
  • Telephone
  • E-mail
You will find on this link a video explaining the process for subscribing to the AT/MP Account on

If you have any question, you can of course contact us!

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