The unemployment insurance bonus-malus system will come into force from September 1, 2022. This is an opportunity for the government to come and provide certain details on the methods of communication of the unemployment insurance contribution rate, and for the Urssaf to give a reminder on the implementation of this system…
How will you be notified of your unemployment insurance contribution rate?
As part of the bonus-malus system which will be put in place from September 1, 2022, the rate of the unemployment insurance contribution due by the company will be modulated according to the rate of separation of the companies subject to the system and the rate of median separation calculated in the business sector of the company.
As a reminder, the separation rate corresponds to the number of terminations of employment contracts or temporary assignments giving rise to registration with Pôle Emploi (excluding resignations and other exceptions), compared to the average annual workforce of the company.
The government has just specified that the Central Agency for Social Security Organizations (ACOSS) will be the body responsible for establishing the different rates each year: the separation rates by company, the median separation rates by sector and the increased or reduced contribution rates per company.
These rates will be established with the help of the Caisse centrale de la mutualité sociale agricole and Pôle emploi.
Then, the separation and modulated contribution rates will be notified to the employer electronically, at the latest 15 days after the start of the period of employment during which the modulation of the contribution rate applies. It is the body responsible for collecting unemployment insurance contributions that will be responsible for notifying these rates to the employer.
For all practical purposes, be aware that the companies concerned by the modulation of the unemployment insurance contribution rate received a letter informing them of their eligibility in July 2021, as well as a reminder letter on June 27, 2022.
Sources :
- Order of June 21, 2022 relating to the procedures for establishing and notifying the rate of contribution to unemployment insurance modulated by the bonus-malus
- Urssaf, news of June 28, 2022, “Modulation of the unemployment insurance contribution (“bonus-malus”)
Unemployment insurance bonus-malus: September 1, 2022 is approaching… © Copyright WebLex – 2022
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