Emmanuel Macron's campaign promise in 2017, the bonus-malus consists of modulating the unemployment insurance contribution - 4,05% of the payroll - upwards (malus) up to a ceiling of 5,05% or downwards (bonus) to a floor of 3%, depending on the "rate of separation" of the companies.
This separation rate corresponds to the number of end of contracts – excluding resignations – or temporary assignments accompanied by registration with Pôle Emploi, compared to the company's workforce. A rate of 180% in a company with 100 employees means that there have been 180 employment contracts terminated over a year.
Presented by the former Minister of Labor Muriel Pénicaud as the counterpart of the rules tightening unemployment benefits, this measure, strongly opposed by employers, aims to encourage companies to extend the duration of the employment contracts offered.
The amount of the bonus or penalty was calculated by comparing the separation rate of companies - between July 1, 2021 and June 30, 2022 - and the median rate in their sector of activity.
But its scope is limited. It only targets companies with more than 11 employees in seven major sectors that consume a lot of short contracts ("accommodation and catering", "manufacture of foodstuffs", "transport and storage", "other specialized, scientific and technical activities" such as advertising or surveys, "woodworking, paper industry", "manufacture of rubber and plastic products", "sanitation, waste management").
These seven sectors were selected because they had an average separation rate over 2017-2019 of more than 150%, i.e. more than three short contracts for two permanent contracts, according to the Ministry of Labour.
However, for the first year of application, the companies most affected by the health crisis (in particular in the hotel and catering industry and transport) have been exempted from the bonus-malus.
In the end, according to the Ministry of Labor, confirming to AFP figures released Friday by Les Echos, around 18.000 companies employing 1,3 million employees will see their contribution modified in September.
About 63% are winners and 37% losers. The food industry is the best student (74% bonus) but it is too early to know if this is a consequence of the measure or if it is recruitment difficulties that are pushing companies to offer longer contracts.