French Construction Bad-Weather Scheme: Contributions and Reserve Fund 2026-2027
The contribution rate for the bad-weather compensation scheme (“régime intempéries”) in the building and public works sector (bâtiment et travaux publics, or BTP) is set, for the period from 1 April 2026 to 31 March 2027, at 0.68% for structural-works and public-works companies, and at 0.13% for other companies (order of 3 September 2026, NOR TRSD2620071A, Official Journal of 18 September 2026, issued pursuant to Article D. 5424-40 of the French Labour Code). The contribution base consists of wages less an abatement set at EUR 96,168 per employee for the campaign. The minimum amount of the reserve fund is raised to EUR 264,321,065. The text entered into force the day after its publication, i.e. on 19 September 2026. This note summarises the numerical parameters of the 81st campaign of the bad-weather scheme and the payroll points of attention for BTP employers.
Who Is Concerned and on What Legal Basis
The scheme compensating work stoppages caused by adverse weather is specific to building and public-works companies. It is based on Articles L. 5424-6 et seq. of the French Labour Code, which set out “the rules according to which building and public-works companies” compensate their employees when activity is interrupted by weather conditions (text in force, source Légifrance).
This mechanism pools the cost of weather-related work stoppages through a dedicated fund. Under the terms of the order, the tasks of the national over-compensation fund for building and public works (caisse nationale de surcompensation du bâtiment et des travaux publics) are entrusted to the association CIBTP France. In practice, the member employer pays contributions on its wages, the fund compensates the stoppage periods, then partially reimburses the employer according to the mechanisms of Articles D. 5424-25 and D. 5424-26.
Those covered are: member companies of the scheme, their employees, and temporary workers (intérimaires) placed with a BTP company. Article L. 1251-20 of the French Labour Code specifies that a temporary worker assigned to a company referred to in Article L. 5424-6 “is entitled to an allowance in the event of a work stoppage caused by adverse weather”, paid by the temporary-work agency and without any length-of-service condition (text in force, source Légifrance). This point regularly escapes payroll departments that treat temporary work as outside the bad-weather scope.
The Two Contribution Rates Applicable to the 2026-2027 Campaign
The order distinguishes two categories of companies, with two contribution rates for the bad-weather scheme provided for in Article D. 5424-40 of the French Labour Code:
| Category of company | Applicable rate | Calculation base |
|---|---|---|
| Structural works and public works | 0.68% | Wages after abatement |
| Excluding structural works and public works | 0.13% | Wages after abatement |
The gap between the two rates — more than five times higher for structural works — reflects the different claims experience of activities exposed to adverse weather. The company’s classification in one category or the other directly determines the amount called. An error in activity-code assignment affects twelve months of contributions.
The rate applies to the amount of wages after deduction of the abatement defined in Article D. 5424-36 of the French Labour Code. This abatement, specific to the bad-weather scheme, is not to be confused with the ordinary social-security abatements.
The EUR 96,168 Abatement: The Parameter That Changes Each Year
For the period from 1 April 2026 to 31 March 2027, the amount of the abatement to be deducted from total wages serving as the basis for calculating the contribution is set at EUR 96,168 (order of 3 September 2026, application of Articles D. 5424-36 and D. 5424-40 of the French Labour Code).
This abatement works like a deductible (franchise): bad-weather contributions apply only to the portion of the payroll exceeding that threshold. For a company whose annual payroll is below the threshold, the contribution is nil. For the others, the calculation is based on the difference.
Operational point of attention. The amount of the abatement is revised campaign after campaign. The payroll software configuration must be updated as at 1 April 2026, the opening date of the 81st campaign — and not as at 1 January. This calendar offset, specific to the BTP scheme, generates discrepancies in the amounts called when teams align the update with the calendar year.
The Reserve Fund Raised to EUR 264,321,065
The minimum amount of the reserve fund provided for in Article D. 5424-40 of the French Labour Code is set, for the 2026-2027 campaign, at EUR 264,321,065.
This reserve fund constitutes the scheme’s solvency guarantee: it allows the fund to absorb a campaign with high weather-related claims without any interruption of compensation. Its minimum amount is reassessed each year by order, after the opinion of the board of directors of the national over-compensation fund — in this case, the opinion issued on 17 December 2025.
For the employer, this parameter has no direct impact on the individual contribution call, but it sheds light on the rationale for setting the rates: the level of contribution called is calibrated to keep the fund above this floor. A climatically heavy campaign can therefore weigh on the rates of the following campaign.
Heatwave: The 80% Reimbursement and the Upward Revision Clause
The order introduces a clarification that deserves the attention of payroll departments regarding the treatment of heat-related work stoppages. Pursuant to paragraph II of Article D. 5424-26 of the French Labour Code, the employer is paid 80% of the reimbursement amount obtained under Article D. 5424-25 for work stoppages resulting from heatwave periods.
Article D. 5424-26 indeed provides that the reimbursement may “be revised downwards for the portion corresponding to work stoppages resulting from heatwave periods, according to a percentage set, where applicable, annually by the order” (text in force, source Légifrance). The order of 3 September 2026 sets this reimbursement percentage at 80%.
The angle that few analyses note. The text provides an upward exit: by decision of the national over-compensation fund taken no later than 31 December 2026, a share higher than 80% may be paid. In other words, the 80% rate is not final for the campaign. An employer exposed to high heatwave claims has an interest in monitoring the fund’s decisions before the financial year-end: the additional reimbursement, if decided, retroactively improves the coverage of heatwave stoppages already compensated. Anticipating an accounting provision based solely on the 80% may lead to an underestimation of the receivable to be recorded.
This distinction between heatwave and “classic” adverse weather (frost, rain, snow) is becoming structural as episodes of extreme heat multiply on construction sites. The scheme now treats the two causes according to differentiated reimbursement rates.
What the Payroll Department Must Do by 1 April 2026
To secure the compliance of the contribution call for the 81st campaign, the operational sequence is as follows:
- Verify the company’s category classification (structural works / public works or excluding structural works) in order to apply the correct rate: 0.68% or 0.13%.
- Configure the abatement of EUR 96,168 in the payroll tool, with the switch effective as at 1 April 2026.
- Reconcile the CIBTP call with the rate and abatement published in the Official Journal of 18 September 2026 — control document: the contribution call notice compared against the order.
- Isolate heatwave stoppages in the reimbursement tracking, distinct from classic adverse-weather stoppages, in order to apply the 80% reimbursement rate.
- Monitor the fund’s decisions up to 31 December 2026 regarding any increase in the heatwave reimbursement rate.
- Check the treatment of BTP temporary workers, whose bad-weather compensation is the responsibility of the temporary-work agency (Article L. 1251-20).
Evidence to retain: the documented reconciliation between the contribution call and the parameters of the order constitutes the compliance record that can be relied upon in the event of an audit or a challenge to a contribution call.
Frequently Asked Questions
On what date does the new EUR 96,168 abatement apply?
The abatement applies to the campaign running from 1 April 2026 to 31 March 2027, known as the 81st campaign. The payroll configuration must switch over on 1 April 2026, not on 1 January. The order entered into force on 19 September 2026, the day after its publication in the Official Journal.
How do I know whether my company falls under the 0.68% or the 0.13% rate?
The 0.68% rate applies to companies belonging to the structural-works and public-works category; the 0.13% rate applies to companies not falling within that category. The classification depends on the company’s actual activity. In case of doubt regarding the classification, a check with CIBTP France is essential before the contribution call.
Is the 80% reimbursement for heatwave stoppages final?
No. The order sets the reimbursement at 80% of the amount obtained under Article D. 5424-25, but the national over-compensation fund may decide, no later than 31 December 2026, to pay a higher share. It is prudent not to make a provision based solely on the 80% before that deadline.
Are BTP temporary workers covered by the bad-weather scheme?
Yes. A temporary worker placed with a building or public-works company is entitled to an allowance in the event of a bad-weather stoppage (Article L. 1251-20). This allowance is paid by the temporary-work agency, with no length-of-service condition.
What happens if my payroll is below the abatement?
The bad-weather contribution applies only to the portion of wages exceeding the EUR 96,168 abatement. If the reference payroll is below this threshold, the calculation base is nil and no contribution is called for the campaign.
Does the amount of the reserve fund affect my individual contribution?
Not directly. The reserve fund, set at a minimum of EUR 264,321,065 for the campaign, guarantees the scheme’s solvency. Its level indirectly influences the setting of future rates: a campaign with high claims may lead to an adjustment of the rates in the following campaign.
How do I prove the compliance of my bad-weather contribution call?
By retaining the documented reconciliation between the call notice issued by CIBTP France and the parameters of the order of 3 September 2026: category rate, EUR 96,168 abatement, and the wage base applied. This document constitutes the control record in the event of a challenge.
For an audit of bad-weather payroll configuration or a challenge to a contribution call, the firm acts for BTP employers. Upstream, DAIRIA IA answers payroll questions on the bad-weather scheme by citing the applicable provisions of the French Labour Code, and helps frame the checks to be carried out.