This page has been automatically translated. Please refer to the page in French if needed.
Taxation
Bonus-malus unemployment insurance: the new published median separation rates by sector
Publié le null - Mise à jour le 31 août 2023 - Legal and Administrative Information Directorate (Prime Minister)
As part of the reform on unemployment insurance, a modulation of the rate of contribution of unemployment insurance to employers has been introduced. This bonus-malus combating precarious employment has been applied since the 1ster September 2022. Its application has been extended until August 31, 2024. In addition, the new median separation rates by sector have just been published.
In a decree of 27 January 2023, the application of the bonus-malus of the unemployment insurance contribution was extended until august 31, 2024 (for January 31, 2023). The reduced or increased rate shall apply to remuneration due in respect of periods of employment current from 1er September 2022.
What is this bonus-malus?
The bonus-malus is a modulation of the unemployment insurance contribution rate who is dependent on the employer. This rate is currently 4.05%. It may not be less than 3 % or more than 5,05 %.
The malus corresponds to the increase in this rate and the bonus corresponds to its decrease.
The amount of the bonus or malus is calculated based on the comparison between the separation rate of the company concerned and the median separation rate of its sector of activity.
The separation rate is the ratio between the number of terminations of employment contracts or temporary assignments followed by the registration of the former employee or temporary worker within 3 months in Pôle emploi and the average annual number of employees in the company.
Please note
Resignations, the purposes of apprenticeship and professionalization contracts, the purposes of insertion contracts or the purposes of single insertion contracts (CUIs) are not counted in the calculation of the separation rate.
Who does it apply to?
The bonus-malus is applicable to companies with 11 or more employees belonging to sectors of activity with an average separation ratio of more than 150 %:
- Water production and distribution, sanitation, waste management and depollution;
- Manufacture of rubber and plastic products and other non-metallic mineral products;
- Woodworking, paper and printing;
- Accommodation and catering;
- Transport and storage;
- Manufacture of food, beverages and tobacco products;
- Other specialized, scientific and technical activities.
Please note
During the first modulation (September 2022-August 2023), the companies most affected by the health crisis (under the list S1) had been temporarily excluded from the application of the bonus-malus:
- Accommodation and catering;
- Transport and storage;
- Manufacture of food, beverages and tobacco products;
- Other specialized, scientific and technical activities.
Thus, for the second modulation (September 2023-August 2024), companies belonging to these sectors fall within the scope of the bonus-malus.
Median separation rate
For the application of the bonus-malus of 1er september 2023 to 31 august 2024 (second modulation), the median separation rate was calculated according to the purposes of employment contracts or temporary assignments observed between 1er july 2022 and june 30, 2023. The same period is used to calculate the company separation rate.
Median separation rates by sector, applicable to 1er september 2023, are as follows:
Sectors of activity | Median separation rate |
|---|---|
Manufacture of food, beverages and tobacco products | 185.96% |
Water production and distribution - sanitation, waste management and depollution | 55.65% |
Other specialized, scientific and technical activities | 10.85% |
Accommodation and catering | 86.07% |
Transportation and storage | 44.33% |
Manufacture of rubber and plastic products and other non-metallic mineral products | 98.68% |
Woodworking, paper and printing | 96.66% |
FYI
The contribution rate modulated by the bonus-malus and the separation rate will be notified between 8 and 15 September by the Urssaf or the Agricultural Social Security (MSA).
Tolerance for September 2023
A tolerance will be allowed if, during the month of September 2023, the employer does not know its new modulated rate at the time of making the pay or the balance of any account.
Thus, the premium rate charged by the company will vary according to its date of entry into the bonus-malus scheme:
Date the company entered the bonus-malus device | Contribution rate |
|---|---|
During the period “September 2022 - August 2023” | Modular rate applied for the month of August 2023 |
September 2023 (1era application) | Unmodulated rate (4.05%) |
Additional topics
Ministry of Labor
Ministry of Labor
Ministry of Labor