28 February
As a business manager, you must have heard of the Bonus-Malus to the Unemployment Contribution. Are you concerned? If so, what are the modalities and how to lessen the impact?
We tell you everything!
The entry into force of a decree of July 26, 2019 already impacts your unemployment contribution, which will be modulated according to your volume of use of short-term contracts. In a decree of January 26, 2023, the application of the bonus-malus was extended until August 31, 2024.
The objective is to encourage you to favor hiring on a permanent contract.
Ouch, it is precisely these contracts that allow you to maintain the flexibility necessary for your business.
Concretely, how does this happen?
Companies with more than 11 employees in the following 7 sectors of activity are concerned:
- Manufacture of foodstuffs, beverages and tobacco products
- Production and distribution of water, sanitation, waste management and depollution
- 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 industry and printing
If you are concerned, your unemployment contribution, whose rate was until now 4.05%, may vary downwards or upwards. between 3 and 5.05%.
Calculation based on separation rate
Ce separation rate corresponds to the number of terminations of employment contracts or temporary assignments accompanied by registration at Employment center, compared to the average annual workforce.
Le bonus or penalty amount is calculated according to the comparison between the rate of separation of the companies concerned and the median rate of separation of their sector of activity, within the limit of a floor (3%) and a ceiling (5,05%) .
The application of the Bonus-Malus is done on modulation periods. The first extends from September 1, 2022 to August 31, 2023 (on the end of contracts observed between July 1, 2021 and June 30, 2022). The second, from September 1, 2023 to August 31, 2024 (on the end of contracts observed between July 1, 2022 and June 30, 2023).
It should be noted that companies in the sectors most affected by the crisis have been temporarily excluded from the first modulation:
- Accommodation and catering,
- Transportation And Storage,
- Manufacture of foodstuffs, beverages and tobacco products,
- Other specialized, scientific and technical activities.
Solutions to reduce the impact
There are several solutions to reduce this significant impact. Our consultants can accompany you in detail on 2 of them.
Identification of permanent recruitments
The identification of positions and profiles for which permanent recruitment would be a winning choice for you and more economical on several points.
Offering a permanent contract thus makes it possible to reach a wider variety of candidates and in particular those who might not be tempted.
The Interim CDI
The choice of Interim CDI which allows you to keep this flexibility linked to the interim while neutralizing the impact of the end of assignments on your contribution.
This contract also has other advantages for the candidate and for you and of course meets the expectations of many of our temporary workers.
Note, the Ministry of Labour, Full Employment and Integration provides businesses a Bonus-Malus calculator.