In order to encourage companies to offer more open-ended contracts and to extend the duration of fixed-term contracts, the government has set up a bonus-malus system for the employer’s unemployment insurance contribution. A system which is intended to apply from September 2022 in companies with at least 11 employees in certain sectors of activity.
In which sectors?
The modulation of the employer’s contribution to unemployment insurance applies only in companies with 11 or more employees working in one of the 7 sectors of activity which tend to regularly use short contracts (with the exception of those which come under integration through economic activity), namely:
– manufacture of foodstuffs, beverages and tobacco products;
– production and distribution of water; sanitation, waste management and depollution;
– other specialized, 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.
A company belongs to one of these 7 sectors if its collective agreement and its APE code are listed in the decree of June 28, 2021.
Examples: the sector of other specialized, scientific and technical activities covers in particular the collective agreement for advertising and similar companies, that of the photography professions and that of the salaried staff of veterinary practices and clinics and the APE codes for the activities of advertising agencies (73.11Z), media advertising (73.12Z), photographic activities (74.20Z) and veterinary activities (75.00Z).
What contribution rate?
The unemployment insurance contribution rate is set, in principle, at 4.05%. In the companies concerned by the bonus-malus, this rate can vary between 3 and 5.05% depending on their practice in terms of the use of short contracts.
In practice: the greater the number of employees registering with Pôle Emploi after having worked in a company compared to its workforce, the higher its unemployment insurance contribution. Conversely, the lower this number of people, the lower it is.
Thus, the rate actually applicable to the company is calculated by comparing its separation rate and the median separation rate of its sector of activity (rate defined each year by decree).
There are three possibilities:
– the separation rate of the company is lower than the median separation rate of its sector: its unemployment insurance contribution is reduced;
– this separation rate is higher than the median separation rate for the sector: the contribution is increased;
– this separation rate is equal to the median separation rate for the sector: the contribution corresponds to the common law rate (4.05%).
Clarification: the separation rate of the company depends on the number of terminations of employment contract attributed to it in relation to its workforce. The end of a fixed-term contract, an open-ended contract and a secondment contract associated with an assignment contract (temporary work) followed, within 3 months, by the employee’s registration with Pôle emploi or occurring then that he was already registered there. Certain ends of employment contracts are excluded, such as resignations and the ends of apprenticeship and professionalization contracts.
From when ?
The rate modulated by the bonus-malus will apply for the first time to the remuneration of employees due for periods of current employment from 1er September 2022 to August 31, 2023. It will be calculated based on the number of breaches of contract that occurred in the company between 1er July 2021 and June 30, 2022.
Knowing that only companies are subject to it whose average annual workforce was greater than or equal to 11 employees in 2019, 2020, 2021 as well as from 1er July 2021 to June 30, 2022.
Please note: the companies concerned will be informed of the rate allocated to them no later than 15 September.
However, companies in the sectors most affected by the health crisis linked to the Covid-19 epidemic (protected sectors known as “S1”) are excluded from the application of the bonus-malus for the first year. In these sectors, it will therefore apply for the first time from 1er September 2023 in view of the number of breaches of contract that took place in the company between 1er July 2022 and June 30, 2023.
Examples: these protected sectors include hotels, restaurants, campsites, drinking establishments, the production of distilled alcoholic beverages, the manufacture of cider and fruit wines, passenger transport, photographic activities or even translation and interpretation.
Decree No. 2021-346 of March 30, 2021, JO of 31
decree of June 28, 2021
Order of June 21, 2022, JO of 26