Construction Bad-Weather Scheme (Régime Intempéries BTP): Contribution and Reserve Fund 2026-2027
The contribution rate for the bad-weather scheme (régime intempéries) covering the building and public works sector is set, for the period from 1 April 2026 to 31 March 2027, at 0.68% for structural works and public works undertakings, and at 0.13% for other undertakings (Order of 3 September 2026, NOR TRSD2620071A, published in the Official Journal on 18 September 2026, adopted for the application of Article D. 5424-40 of the French Labour Code). The contribution base consists of wages reduced by an allowance 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. 19 September 2026. This note summarises the quantitative parameters of the 81st campaign of the bad-weather scheme and the payroll points requiring attention for employers in the building and public works sector (“BTP”).
Who Is Concerned and On What Legal Basis
The scheme compensating work stoppages due to bad weather is specific to building and public works undertakings. It is based on Articles L. 5424-6 et seq. of the French Labour Code, which set out “the rules under which building and public works undertakings” compensate their employees when activity is interrupted by weather conditions (text in force, source Légifrance).
This mechanism pools the cost of bad-weather 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) are entrusted to the association CIBTP France. In practice, the member employer contributes on its wages, the fund compensates the stoppage periods, and then partially reimburses the employer under the mechanisms of Articles D. 5424-25 and D. 5424-26.
The following are covered: undertakings that are members of the scheme, their employees, and temporary workers (intérimaires) made available to a BTP undertaking. Article L. 1251-20 of the French Labour Code specifies that a temporary worker assigned to an undertaking referred to in Article L. 5424-6 “is entitled to compensation in the event of a work stoppage caused by bad weather”, paid by the temporary employment agency and without any length-of-service requirement (text in force, source Légifrance). This point regularly escapes payroll departments that treat temporary work as outside the scope of the bad-weather scheme.
The Two Applicable Contribution Rates for the 2026-2027 Campaign
The Order distinguishes two categories of undertakings, with two contribution rates for the bad-weather scheme provided for in Article D. 5424-40 of the French Labour Code:
| Category of undertaking | Applicable rate | Basis of calculation |
|---|---|---|
| Structural works and public works | 0.68% | Wages after allowance |
| Excluding structural works and public works | 0.13% | Wages after allowance |
The gap between the two rates — more than five times higher for structural works — reflects the differing claims frequency of activities exposed to bad weather. The classification of the undertaking in one category or the other directly determines the amount called. An error in the activity code classification will affect twelve months of contributions.
The rate applies to the amount of wages after deduction of the allowance defined in Article D. 5424-36 of the French Labour Code. This allowance, specific to the bad-weather scheme, must not be confused with the ordinary social security allowances.
The EUR 96,168 Allowance: The Parameter That Changes Every Year
For the period from 1 April 2026 to 31 March 2027, the amount of the allowance to be deducted from total wages used 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 allowance operates like a deductible: bad-weather contributions apply only to the portion of the payroll exceeding this threshold. For an undertaking whose annual payroll is below the threshold, the contribution is nil. For others, the calculation is based on the difference.
Operational point requiring attention. The amount of the allowance is revised campaign after campaign. Payroll software settings must be updated as of 1 April 2026, the start date of the 81st campaign — and not as of 1 January. This calendar shift, specific to the BTP scheme, generates discrepancies in the amounts called when teams align the update with the calendar year. As one payroll manager of a public works group put it: “The contribution call falls on the old allowance because the switch on 1 April was not flagged in the settings schedule — and no one reconciles the CIBTP call with the rate published in the Official Journal.”
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 solvency guarantee of the scheme: 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 logic behind setting the rates: the level of contribution called is calibrated to keep the fund above this floor. A weather-heavy campaign may 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 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 few analyses point out. The text provides an upward exit: by decision of the national over-compensation fund taken no later than 31 December 2026, a portion greater than 80% may be paid. In other words, the 80% rate is not final for the campaign. An employer exposed to high heatwave-related claims has an interest in monitoring the fund’s decisions before the close of the financial year: the additional reimbursement, if decided, retroactively improves the coverage of heatwave stoppages already compensated. Anticipating an accounting provision based on the 80% alone may lead to underestimating the income receivable.
This distinction between heatwave and “conventional” bad weather (frost, rain, snow) is becoming structural as episodes of intense heat multiply on construction sites. The scheme now treats the two causes according to differentiated reimbursement rates.
What the Payroll Department Must Do as of 1 April 2026
To secure the compliance of the contribution call for the 81st campaign, the operational sequence is as follows:
- Verify the category classification of the undertaking (structural works / public works or excluding structural works) in order to apply the correct rate: 0.68% or 0.13%.
- Configure the allowance of EUR 96,168 in the payroll tool, with the switch effective as of 1 April 2026.
- Reconcile the CIBTP call with the rate and allowance 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, separate from conventional bad-weather stoppages, in order to apply the 80% reimbursement rate.
- Monitor the fund’s decisions until 31 December 2026 regarding a possible increase in the heatwave reimbursement rate.
- Check the treatment of BTP temporary workers, whose bad-weather compensation is the responsibility of the temporary employment agency (Art. 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 inspection or a challenge to a call.
Frequently Asked Questions
On what date does the new EUR 96,168 allowance apply?
The allowance applies to the campaign running from 1 April 2026 to 31 March 2027, known as the 81st campaign. Payroll settings must switch as of 1 April 2026, not 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 undertaking falls under the 0.68% or the 0.13% rate?
The 0.68% rate covers undertakings belonging to the structural works and public works category; the 0.13% rate applies to undertakings that do not fall into this category. The classification depends on the actual activity of the undertaking. In case of doubt about 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 portion. It is prudent not to make provisions on the sole basis of the 80% before this deadline.
Are BTP temporary workers covered by the bad-weather scheme?
Yes. A temporary worker made available to a building or public works undertaking is entitled to compensation in the event of a bad-weather stoppage (Art. L. 1251-20). This compensation is paid by the temporary employment agency, without any length-of-service requirement.
What happens if my payroll is below the allowance?
The bad-weather contribution applies only to the portion of wages exceeding the EUR 96,168 allowance. If the reference payroll is below this threshold, the basis of calculation 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 solvency of the scheme. Its level indirectly influences the setting of future rates: a campaign with high claims may lead to an adjustment of 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: the category rate, the EUR 96,168 allowance, and the wage base used. This document constitutes the control record in the event of a challenge.
For an audit of bad-weather payroll settings or a challenge to a contribution call, the firm advises employers in the building and public works sector. 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.