Bonus-malus on employer unemployment insurance contributions: first modulation (September 2022)
Provided for by Decree 2019-797 of 26 July 2019 on unemployment insurance, the bonus-malus adjusts the employer unemployment insurance contribution rate of firms with at least 11 employees in seven sectors that make heavy use of short contracts, according to their separation rate (contract ends followed by registration with Pôle emploi) compared with their sector's median. The first modulation applies from 1 September 2022: the order of 18 August 2022 publishes the sector medians, replaced from 1 December 2022 by the order of 17 November 2022.
Measure originators
No official estimate found for this measure.
Measure impact
According to Urssaf, the 4% contribution rate varies between 2.95% (bonus) and 5% (malus) depending on the firm's practices. The sectors concerned include food processing, accommodation and catering, transport and storage, and wood working.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Publication in Official Journal
Entry into force
Immédiate ou à la date prévue