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Contributions and social contributions
Unemployment insurance premiums: new median separation rates by sector of activity
Publié le 23 novembre 2022 - Mise à jour le 26 août 2024 - Directorate for Legal and Administrative Information (Prime Minister)
The modulation of the unemployment insurance contribution rate to be paid by employers has been applicable since 1er September 2022. This bonus-malus scheme to combat precarious employment is being extended until 31 October 2024. New median separation rates per sector of activity apply for the third modulation of 1er September 2024 to October 31, 2024.
The application of the bonus-malus of the unemployment insurance contribution was originally scheduled to end on August 31, 2024. It has just been extended by order in council until october 31, 2024.
To date, therefore, the third modulation of the unemployment insurance contribution rate covers the period ‘September-October 2024’. This period could extend depending on the position of the next government.
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 a registration of the former employee or temporary worker within 3 months in France Travail 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 applies to companies of 11 or more employees belonging to sectors of activity with an average separation rate above 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.
FYI
The reduced or increased rate of contribution to unemployment insurance shall apply to earnings due in respect of periods of current employment:
- of 1er September 2023 to 31 August 2024 for the second modulation;
- of 1er September 2024 to 31 October 2024 for the third modulation.
Median separation rates by industry
For the application of the bonus-malus:
- of the 1er september 2023 to 31 august 2024 (second modulation), the median separation rate was calculated according to the end of employment contracts or temporary assignments recorded between 1er July 2022 and June 30, 2023;
- of the 1er september 2024 to october 31, 2024 (third modulation), the median separation rate was calculated according to the end of employment contracts or temporary assignments recorded between 1er July 2023 and June 30, 2024.
These same periods are used to calculate the company separation rate. Median separation rates vary by sector and time period:
FYI
The contribution rate modulated by the bonus-malus will be notified between 30 august and 6 september by the Urssaf or the Mutualité sociale agricole (MSA).
Additional topics
Ministry of Labor
Ministry of Labor
Ministry of Labor