Le compte pénibilité permet au travailleur exposé à un ou plusieurs facteurs de risques professionnels de cumuler des points qu’il peut échanger contre le financement d’une formation professionnelle, d’un passage à temps partiel sans perte de salaire ou d’un départ anticipé à la retraite.
À cet effet, au plus tard le 31 janvier 2017, les cabinets ayant, en 2016, exposé leurs salariés, au-delà des seuils fixés par décret, à un ou plusieurs de facteurs de risques doivent :
– les déclarer dans la DADS ;
– payer, sur les salaires versés en 2016, une cotisation dont le taux est fixé à 0,1 % sur les rémunérations des salariés exposés à un seul facteur de risques et à 0,2 % sur celles des salariés exposés à plusieurs facteurs.
Attention : les employeurs qui sont déjà entrés dans la déclaration sociale nominative doivent payer cette cotisation le 5 ou le 15 janvier 2017 (selon le calendrier de paiement de leurs cotisations).
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