Tax increaseEndedEmployment and contributionsNational

Temporary exceptional 0.05% unemployment insurance contribution paid by employers

The unemployment insurance agreement of 14 April 2017, made binding by the approval order of 4 May 2017, creates a temporary exceptional contribution of 0.05% of pay, borne solely by employers, for the term of the agreement and at the latest until 30 September 2020. The employer unemployment insurance rate rises from 4.00% to 4.05%; the employee share remains 2.40%.

Measure originators

InitiatorGVT
Myriam El Khomri
Gouvernement
Impact on public finances

No official estimate found for this measure.

Effective date
1 October 2017

Measure impact

All private-sector employers covered by unemployment insurance, for all employees, from 1 October 2017: an additional 0.05% on the unemployment contribution base (employer rate 4.05%). The 4.05% rate was kept after the 2017 agreement until the unemployment insurance agreement of 15 November 2024, which brought it back to 4.00% on 1 May 2025.

Official references

Law number: Arrêté du 4 mai 2017 portant agrément de la convention d'assurance chômage du 14 avril 2017
Official Journal: JORF n° 0107 du 6 mai 2017

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
3 / 3 steps
Completed
1 May 2025

Entry into force

Application

Immédiate ou à la date prévue

Suppression de la contribution exceptionnelle : la convention d'assurance chômage du 15 novembre 2024 ramène le taux de 4,05 % à 4,00 % au 1er mai 2025.
Completed
1 October 2017

Entry into force

Application

Immédiate ou à la date prévue

Entrée en vigueur de l'arrêté et de la contribution exceptionnelle de 0,05 %.
Completed
6 May 2017

Publication in Official Journal

Publication
Publication de l'arrêté d'agrément du 4 mai 2017 de la convention du 14 avril 2017 relative à l'assurance chômage.