Legal Information
Compensation. For the period from September 2023 to August 2024, new parameters have just been defined.
The bonus-malus system makes it possible to modulate the rate of the employer’s unemployment insurance contribution according to the rate of separation observed in the company (ratio between the number of terminations of employment contracts attributable to the company and its workforce) .
The rate can thus vary between 3% and 5.05%, against 4.05% normally. This system concerns companies with at least 11 employees in the sectors of activity that make the most use of short contracts and in which the separation rate is greater than 150%. The first period of modulation of unemployment insurance contributions runs until August 2023.
A decree has just defined the bonus-malus parameters for the second period, from September 2023 to August 2024 (assessment of the workforce and the number of contract endings). The sectors concerned are identical to those of the first period, the separation rate greater than 150% being defined from January 2017 to December 2019:
- 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 warehousing;
- Manufacture of rubber and plastic products as well as other non-metallic mineral products;
- Woodworking, paper industries and printing.
However, the activities particularly affected by the health crisis (sector S1) and which were exempted from bonus-malus for the first period, are concerned by the second period.
For the second period, the minimum workforce of 11 employees is assessed according to the average number of employees during each of the months from July 2022 to June 2023 and, to mitigate the effects of crossing the threshold, the workforce annual average in 2019, 2020, 2021 and 2022.
The bonus-malus will take into account the number of end of contracts attributable to the company in relation to the workforce, over the period from July 2022 to June 2023.
Decree 2023-33 of 26/0/2023
