A bonus-malus system has been introduced to encourage companies to extend the duration of employment contracts and avoid excessive recourse to short contracts.. This system of modulation of the unemployment insurance rate has entered into force since September 1, 2022. Walter France's Social working group explains how the system works, the calculation methods and specifies which companies can benefit from them.
As a reminder, the bonus-malus consists of modulating the rate of employer unemployment insurance contribution which is currently 4,05 %, upward (malus) or downward (bonus), depending on the “separation rate” of the employers concerned* within the limit of a floor of 3% and a ceiling of 5,05 %. The calculation formula is as follows :
Contribution rate in % = company separation rate x 1,46 + 2,49
_____________________________________
sector median separation rate
The company’s “separation rate” corresponds to the ratio between :
– on the one hand the number of ends of employment contracts and temporary assignments (excluding resignations and other exceptions provided for below), followed within three months by registration with Pôle Emploi of the former employee or temporary worker, or intervened when he was already registered there ;
– on the other hand the average annual workforce of the company. Thus, a separation rate of 150% in a company with 100 employees means that there have been 150 terminations of employment contracts which gave rise to registration with Pôle Emploi. Since the first application of the bonus-malus from September 2022, this separation rate is calculated based on separations observed in the company between July 1, 2021 and June 30, 2022. The applicable rate was notified to the companies concerned in August 2022 by the URSSAF and MSA organizations..
What is not taken into account
The bonus-malus applies to companies with a workforce of at least 11 employees, both in 2020, 2021 and over the period from July 1, 2021 to June 30, 2022, relating to sectors of activity whose average separation rate is greater than 150%. The following sectors are affected : food manufacturing, beverages and tobacco products (NAF code : CA) ; transportation and storage (NAF code : HZ) ; Accommodation and catering (NAF code : FROM) ; woodworking, paper industries and 
printing house (NAF code : CC) ; manufacturing of rubber and plastic products as well as other non-metallic mineral products (NAF code : CG) ; water production and distribution ; sanitation, waste management and depollution (NAF code : NO) ; other specialized activities, scientific and technical (NAF code : MC) : advertisement, veterinary offices and clinics, service providers in the tertiary sector, technical design offices… Companies targeted by the modulation of the unemployment insurance contribution rate have in principle received a letter from URSSAF informing them of their eligibility in July 2021 (to know in more detail the many sectors concerned by the system, companies can refer to appendices 2 and 3 of the decree of June 28, 2021). Exceptionally, for this first modulation of September 2022, the companies most affected by the health crisis (S1) are excluded from the application of the bonus-malus (For example : companies in the HCR sector…).
Which companies and sectors are covered by the scope of application? ?
The bonus-malus applies to companies with a workforce of at least 11 employees, both in 2020, 2021 and over the period from July 1, 2021 to June 30, 2022, relating to sectors of activity whose average separation rate is greater than 150%. The following sectors are affected : food manufacturing, beverages and tobacco products (NAF code : CA); transportation and storage (NAF code : HZ) ; Accommodation and catering (NAF code : FROM); woodworking, paper industries and 
printing house (NAF code : CC); manufacturing of rubber and plastic products as well as other non-metallic mineral products (NAF code : CG): water production and distribution: sanitation, waste management and depollution (NAF code : NO) ; other specialized activities, scientific and technical (NAF code : MC) : advertisement, veterinary offices and clinics, service providers in the tertiary sector, technical design offices. Companies targeted by the modulation of the unemployment insurance contribution rate have in principle received a letter from URSSAF informing them of their eligibility in July 2021 (to know in more detail the many sectors concerned by the system, companies can refer to appendices 2 and 3 of the decree of June 28, 2021). Exceptionally, for this first modulation of September 2022, the companies most affected by the health crisis [S1] are excluded from the application of the bonus-malus (For example : companies in the HCR sector…).
How is the number of 11 employees calculated? ?
The bonus-malus will apply to companies with an average workforce of at least 11 employees, both in 2020, 2021 and over the period from July 1, 2021 to June 30, 2022**. Businesses will also benefit from the freezing system, for five years if the threshold of 11 employees is exceeded, as implemented by the PACTE law. So, a company, in 2023, will only be subject to the bonus-malus system provided that it has maintained a workforce of at least 11 employees, appreciated on December 31 of the last five years. For new businesses, the bonus-malus will only apply from March 1 of the fifth year following that of the creation of the company.
* Decree No. 2021-346 of March 30, 2021
* The rules for counting headcount and the consequences of crossing thresholds are governed by article L 130-1 of the Social Security Code.
A simulator to anticipate the unemployment insurance contribution rate is accessible on the site :
https://travail-emploi.gouv.fr/emploi-et-insertion/bonus-malus/article/simulateur-pour-les-entreprises.
