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Newsflash 01.03.2017

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The accident insurance bonus/malus system

Pursuant to the Grand Ducal Regulation of 8 February 2016 determining the scope and conditions for applying the accident insurance bonus/malus system (hereinafter referred to as “the Regulation”), the period of observation taken into account to determine the applicable bonus/malus factor from fiscal year 2019 will be from 1 April 2017 to 31 March 2018.

The bonus/malus system is provided for by article 158 of the Code de la sécurité sociale [Social Security Code], according to which levels of accident insurance premiums may be reduced or increased, up to a maximum of 50%, depending on the number, severity or costs of accidents during a recently observed period of one or two years. Neither commuting accidents nor occupational diseases are taken into account.

The terms for determining the bonus/malus factor are specified by the Regulation according to the category of risk which each accident insurance contributor falls under, depending on their main activity. The aim is to encourage employers to invest more in preventing accidents in the workplace as well as in health and safety at work in general.



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