The government does hear ” To fight against precariousness linked to the increase in short-term contracts “. This is why he foresees the introduction of a bonus-malus on the rate of the employer’s contribution to unemployment insurance. Only certain sectors and some companies will be affected. We explain this device to you.
Understanding the unemployment insurance bonus-malus system
Decree n° 2021-346 of 30 March 2021 on various measures relating to the unemployment insurance scheme provides for a bonus-malus on the employer’s unemployment insurance contribution.
Thus, the companies with more than 11 employees, who regularly use of employment contracts considered to be short (CDD, interim mission) will be subject to a contribution rate of up to 1% additional compared to the median rate of 4.5%.
On the other hand the companies favoring hiring, by permanent contract or in long fixed-term contract, will see their reduced contribution rate.
Why did the government choose to set up a bonus-malus?
The government wishes to fight against the precariousness of workers linked to the more and more frequent use of fixed-term contracts of less than 1 month. The latter has indeed increased by 250% in 10 years.
Which companies are affected by the unemployment insurance bonus-malus?
The companies concerned by this bonus-malus system, applicable to the rate of the employer unemployment insurance contribution, companies with more than 11 employees in the following sectors:
- manufacture of food, drink and tobacco products;
- water production and distribution, sanitation, waste management and pollution control;
- other professional, scientific and technical activities;
- accommodation and catering ;
- transport and storage;
- manufacture of rubber and plastic products and other non-metallic mineral products;
- woodworking, paper industries and printing.
Companies like cafes, restaurants, hotels, etc. will not be not affected the first year of application. Your accountant can tell you if you are concerned.
Deadline for application of the unemployment insurance bonus-malus system
A behavioral incentive has been applied since 1is July 2021. It is in fact provided that the hiring behavior of the companies concerned be monitored for 12 months: from 1is July 2021 to June 30, 2022.
the bonus Malus will then be set up from 1is September 2022.
One bonus-penalty simulator will be available from mid-July 2021.
Alternatives to short employment contracts
The government has listed the tools available to companies that can help them reduce the use of short contracts which makes workers more precarious.
- the interim CDI;
- the employers’ group;
- the open-ended site or operation contract;
- the intermittent employment contract;
- the organization of working time;
- overtime (full-time) or additional hours (part-time).
It has also been proposed to the professional branches of the sectors concerned to negotiate branch agreements over the duration of fixed-term contracts. Companies can also initiate collective bargaining at their level.
Your accountant can provide you with information on these different alternatives. Contact him.
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