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extension of the bonus malus system until 31 January 2023

A decree of 29 October 2022 extended the unemployment benefit rules and the bonus malus system applicable to the unemployment fund contribution beyond November 2022 and until January 31, 2023 to allow the continuation of the payment of unemployment insurance benefits and the recovery of the related contributions.

The provisions of the executive order of 26. July 2019 regarding the unemployment insurance scheme thus applies until 31 January 2023 (instead of 1eh November 2022). For the first employment period in which the unemployment fund contribution’s bonus malus is used, the increased or reduced rate of the contribution applies to the remuneration due for the ongoing employment periods from September 2022 to 31 January 2023 (instead of the normal employment periods from 1eh September 2022 to 31 October 2022 originally set by decree 2021-346 of 30 March 2021, JO of 31).

Malus bonus unit

The bonus-malus scheme consists of modulating the rate of the social security contribution upwards (malus) or downwards (bonus), depending on the degree of separation of the companies in question. This separation rate corresponds to the number of terminations of employment contracts or temporary assignments that give rise to registration with the Pôle emploi of the former employee or temporary worker and which can be attributed to the company (excluding terminations and other exceptions according to the rules) compared to the company’s average annual workforce.

The size of the bonus or malus is calculated by comparing the separation rate of the company in question and the median separation rate for its sector of activity (the median separation rate for a sector corresponds to the median of the separation rates for all companies with at least 11 employees in the sector), within the limit of a floor rate of 3% and a ceiling rate of 5.05% (decree 2019-97 of 26 July 2019, annex A 50-1 to 51, official Gazette of 28).

Also read A-kasserreform, full employment in 2027?

Modulation of the contribution rate

In practice, if the company’s separation rate is lower than the median separation rate for its sector, it benefits from a reduction in its contribution rate up to a maximum of 3% (maximum reduction of 1.05 points). If her severance rate is higher than the median severance rate for her sector, she is subject to an increase in her contribution rate up to a maximum of 5.05% (maximum 1 point). If its separation rate is equal to the median separation rate of its sector, its rate remains 4.05%.

Bonus-malus applies to companies with 11 or more employees in activity sectors whose average separation rate from 2017 to 2019 (for the first application) is greater than 150%. Companies with at least 11 employees most affected by the Covid-19 health crisis, belonging to S1 protected sectors, are excluded from bonus malus for its first application if the identification code of the collective agreement (IDCC) of the company registered in 2020 and the company’s APE -code registered in 2021 is listed in Annex 5 to the decree of 28 June 2021 regarding activity sectors and employers that fall under the scope of the bonus penalty.

If the company does not apply any collective agreement or if the majority of its employment contracts are not linked to any collective agreement, it is linked to the S1 sector according to the APE code observed in 2021.

Affected sectors of activity

From 2022 to 2024, the affected activity sectors are as follows:

  • manufacture of food, beverages and tobacco products;
  • transport and storage;
  • accommodation and catering;
  • the woodworking, paper and printing industries;
  • manufacture of rubber and plastic products and other non-metallic mineral products;
  • water production and distribution;
  • sanitation, waste management and pollution;
  • other specialized, scientific and technical activities (order of June 28, 2021, JO of 30).

Also read A-kassebonus-malus: complete your procedures at Urssaf

The NetPME Team



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