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Contributions and social contributions
Unemployment insurance bonus: extension of the scheme
Publié le 23 novembre 2022 - Mise à jour le 07 janvier 2025 - 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 August 2025. New median separation rates per sector of activity therefore apply for this third modulation of the 1er September 2024 to August 31, 2025.
The application of the bonus-malus of the unemployment insurance contribution was initially due to end on 31 December 2024. It has just been extended until august 31, 2025 by the new unemployment insurance agreement approved by decree.
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 new unemployment insurance agreement states thatto 1er may 2025, the reduced or increased rate of the contribution to be paid by employers will be reduced by 0,05 points.
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 unemployment insurance contribution shall apply to earnings due in respect of periods of current employment of 1er September 2024 to 31 December 2024 for the third modulation.
Median separation rates by industry
For the application of the bonus-malus of 1er september 2024 to august 31, 2025 (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:
Sectors of activity | From 1er september 2024 to 31 august 2025 (third modulation) |
|---|---|
Manufacture of food, beverages and tobacco products | 190.77% |
Water and sanitation production and distribution, waste management and remediation | 54.42% |
Other specialized, scientific and technical activities | 8.92% |
Accommodation and catering | 69.81% |
Transportation and storage | 42.83% |
Manufacture of rubber and plastic products and other non-metallic mineral products | 90.94% |
Woodworking, paper and printing | 89.36% |
FYI
The contribution rate modulated by the bonus-malus has been 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