at the same time generous tax exemptions have supported firmlevel collective contracts that offer on average more extensive coverage with reimbursements recently capped at a high level bruantbisson and daude in addition collective employersponsored plans became mandatory for privatesector employees in 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 higherrisk households