Modulation of the employer’s unemployment insurance contribution rate (“bonus-malus”): the Declarant’s Guide is available

In order to support companies affected by the modulation of the unemployment insurance employer contribution rate (Where ” bonus Malus “) in their declarative procedures, URSSAF provides them with a registrant’s guide.

The “bonus-malus” system

As a reminder, as part of the unemployment insurance reform, a modulation of the employer’s unemployment insurance contribution rate was introduced. This so-called “bonus-malus” modulation should make it possible to fight against the abusive use of short contracts by encouraging companies to offer longer employment contracts by favoring hiring on permanent contracts (CDI).

Today, the employer’s unemployment insurance contribution rate is set at 4.05%. The “bonus-malus” consists in modulating this rate upwards (malus) or downwards (bonus) according to the separation rate of the companies concerned. This separation rate corresponds to the number of terminations of employment contracts or temporary assignments giving rise to registration with Pôle Emploi, compared to the average annual workforce of the company concerned.

The modulation takes into account the median separation rate of the business sector to which the company concerned belongs. Thereby :

  • The contribution may be increased, to reach a maximum rate of 5.05%, if the company has a separation rate higher than the median rate for its sector.
  • Conversely, the company will be rewarded with a drop in its contribution rate if it has a separation rate lower than the median rate. The floor rate is set at 3%.
  • Companies with a separation rate equal to that of their sector will be subject to the reference contribution rate, namely 4.05%.

A guide facilitating the declarative procedures of companies

For the first application of the “bonus-malus” from 1er September 2022, companies will be supported thanks to the guide proposed by URSSAF. They will find there all the useful information concerning:

  • The rules of subjection: establishments and companies concerned, sectors of activity concerned, exclusions, etc.
  • The methods for calculating the modulated contribution rate: separation rate, taking into account temporary work, etc.
  • The calendar: notification, reference period, declarative procedures in DSN, etc.
  • Regulatory texts.

To note : In order to help companies estimate their unemployment insurance contribution rate, the Ministry of Labor has put a simulator online.

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