The bonus-malus scheme was originally due to be introduced in 2021, but was postponed to take account of the health crisis.
It will apply from September1, 2022.
Objective of the Bonus-Malus scheme
Combating the abuse of short contracts
How the Bonus-Malus system works
The rate of unemployment insurance contributions paid by employers, currently 4.05%, may vary upwards (to 5.05%) or downwards (to 3%), depending on whether the company has concluded more or fewer short-term contracts than other companies in the same sector.
Which companies are eligible for the Bonus-Malus scheme?
- Be a company with at least 11 employees
- Belong to one of the following business sectors
- manufacture of foodstuffs, beverages and tobacco products (for certain companies in this sector, the bonus-malus will apply at a later date);
- water production and distribution, wastewater treatment, waste management and pollution control ;
- other specialized, scientific and technical activities (for certain companies in this sector, the bonus-malus will apply at a later date);
- accommodation and catering (for certain companies in this sector, the bonus-malus will apply at a later date);
- transport and warehousing (for certain companies in this sector, the bonus-malus will apply at a later date);
- manufacture of rubber and plastic products and other non-metallic mineral products ;
- woodworking, paper industries and printing.
Note that companies in sector S1 are excluded from the scheme for the1st modulation.
The companies concerned by this bonus-malus have received a letter informing them of their eligibility in July 2021. For companies in the S sector, a notification of eligibility will be sent in June 2022.
The1st modulation will be calculated on the basis of terminations of employment contracts or temporary assignments recorded between July1, 2021 and June 30, 2022.
The modulated contribution rate will be notified in August 2022 for initial modulation from September1, 2022.
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