The bonus-malus principle
It is a decree of July 26, 2019 published as part of one of the unemployment insurance reforms which introduced a modulation of the unemployment insurance contribution rate payable by employers. Called “bonus-malus”, this rate drops if the separation rate of a company drops. And increases, if the use of this type of contract progresses. Stated objective: to fight against job insecurity.
The “separation rate” for dummies
In fact, the separation rate corresponds to the number of terminations of employment contracts or temporary assignments that lead to registration with Pôle Emploi, compared to the company’s average annual workforce. In concrete terms, the greater the number of employees registering with Pôle Emploi (within 3 months) after having worked in a company in relation to its workforce, the higher its contribution.
Breaches of contracts not taken into account in the calculation of the bonus-malus
In fact, all the ends of employment contracts are taken into account, with the exception of the following cases
> Resignations
> The purposes of the mission contract mentioned in 2° of article L. 1251-1 of the labor code;
> The purposes of the apprenticeship contract mentioned in article L. 6221-1 of the same code
> The end of the professionalization contract
> The end of a fixed-term employment contract mentioned in 1° of Article L. 1242-3 of the same code (integration contract) or the end of a secondment contract linked to an assignment contract mentioned in article L. 5132-6 of the same code or in article 79 of law no. interim assignment concerning temporary workers employed by a temporary work integration company or concerning temporary workers benefiting from the obligation to employ disabled workers (OETH) or concerning temporary workers employed by an adapted temporary work company );
> The purposes of a single integration contract mentioned in Article L. 5134-19-1 of the same code (the ends of a single integration contract);
> The end of an employment contract or the end of a secondment contract entered into with an integration structure through economic activity mentioned in article L. 5132-4 of the same code.
Source Urssaf
The calculation of the amount of the bonus-malus
It is calculated by comparing the separation rate of the companies concerned and the median separation rate of their sector of activity. And this, within the limit of a floor of 3% and a ceiling of 5.05%.
The companies concerned by this bonus-malus
Are affected by the bonus-penalty on short contracts all boxes of 11 employees and more in specific sectors of activity
Median separation rates by sector of activity over the reference period between July 1, 2021 and June 30, 2022 taken into account for the calculation of the modulation of the employers’ unemployment insurance contribution
The bonus-malus maintained until August 31, 2024
Under the new “Labour Market” law, this system is therefore extended until August 31, 2024.
And at the same time, employers can conclude a single fixed-term contract to replace several employees
On the one hand, a bonus-malus system to regulate the use of short contracts in order to limit the precariousness of employees. On the other, a two-year experiment fixed in the “labour market” law which provides for the possibility for employers to conclude a single mission contract or a fixed-term contract to replace several employees. And this, in certain sectors which remain to be determined by decree. What mechanically reduce the number of short contracts. And front companies more virtuous on the subject. Until then, a CDD could not be intended to replace several employees. Otherwise, the case law of the Court of Cassation concluded that the CDD should be reclassified as a CDI.
