Generalization of the company's complementary health insurance.

Summary Since January 1, 2016, private sector employers are obliged to offer and partially finance a complementary health insurance to all their employees. In this work, we simulate the welfare gains and losses to be expected from this reform on the whole population by mobilizing the expected utility theory. The results show that the reform increases collective welfare if and only if wages and premiums of the contracts remain unchanged. If we assume that individual contract premiums increase as a result of the ANI, the impact of the reform on collective welfare is almost zero. The gain in welfare of employees who benefit from the reform is then counterbalanced by the loss of welfare suffered by those covered on an individual basis or who are obliged by the reform to take out insurance. If we also consider that employers include the amount of their subsidy in their salaries, the ANI strongly reduces collective welfare.