A new scheme for unemployment insurance

The bonus-malus system on the unemployment insurance contribution will apply from September 1, 2022.

This new system concerns companies with at least 11 employees in the sectors of activity that make the most use of short contracts (fixed-term contracts and temporary assignments). During the month of August 2022, Urssaf communicates to each company concerned its separation rate (number of contract ends compared to the average workforce) and the number of registrations of their former employees at Pôle emploi.

The company’s separation rate is calculated over the period from 1er July 2021 to June 30, 2022. It takes into account the end of the employment contract and temporary assignments that were followed by the employee’s registration with Pôle emploi in the following three months. Resignations are not taken into account. The same applies to the end of apprenticeship or professionalization contracts, single integration contracts (CUI) or wage portage services.

Urssaf has until September 15, 2022 to notify the contribution rate to the companies concerned. The contribution rate is calculated by comparing the separation rate of the company and the median separation rate of its sector. If his separation rate is lower than the median rate for the sector, the unemployment contribution is reduced. It is increased if it is higher. For the 2022-2024 period, the normal rate is 4.05%, the maximum modulated rate 5.05%, and the minimum rate 3%.

Which sectors are concerned?

The sectors concerned by the unemployment insurance bonus-malus scheme are characterized by an average separation rate of over 150%. Their list was fixed for the years 2022 to 2024 by order (Order MTRD2119600A of June 28, 2021). The sector to which each company belongs is determined by the collective agreement applicable to it. The identifier code of the collective agreement (IDCC) is the one indicated by the employer in the DSN for the year 2020. The list of sectors concerned is revised every three years. The sectors concerned are:
– Manufacture of foodstuffs, beverages and tobacco products;
– Production and distribution of water, sanitation, waste management and depollution;
– Other professional, scientific and technical activities;
– Accommodation and catering;
– Transport and storage;
– Manufacture of rubber and plastic products as well as other non-metallic mineral products;
– Woodworking, paper and printing industries.

The companies most affected by the Covid-19 health crisis (sector S1) are exempt from bonus-malus for the year 2022. The bonus-malus will only apply to these companies from 2023. The list of the 78 activities not subject to the bonus-malus in 2022 is defined by decree 2021-346 of March 30, 2021: hotels, restaurants, transport, tourism, leisure, entertainment, cinema, sport, events, arts, culture, vines, etc.

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