At the same time, generous tax exemptions have supported firm-level collective contracts that offer, on average, more extensive coverage with reimbursements recently capped at a high level (Bruant-Bisson and Daude, 2016). In addition, collective employer-sponsored plans became mandatory for private-sector employees in 2016, enabling care coverage to be extended. The separation of individual from collective contracts, however, limits risk pooling between employees and riskier households. Indeed, the generalisation of collective plans for employees concentrates individual contracts on higher-risk households.