The bonus-malus system for employer unemployment insurance contributions applies to businesses with at least 11 employees in designated sectors, aiming to influence contract duration and stability.
Note: This scheme currently applies to seven sectors, including food, beverage and tobacco manufacturing, accommodation and catering, transport and warehousing, woodworking, paper industries, and printing.
The unemployment insurance contribution rate for these companies ranges from 2.95% to 5%, depending on how frequently they use short-term contracts, as measured by terminations registered with France Travail. More frequent use of short contracts may lead to higher contribution rates.
A new period of application
A 4
Changes in sight
In July, social partners, including trade unions and employer organizations, signed an amendment to the unemployment insurance agreement introducing several modifications to the bonus-malus system. Notably, the amendment stipulates that the “woodworking, paper industries and printing” sector will exit the scheme effective March 1, 2026.
Furthermore, effective as of the same date, certain types of employment contract terminations will be excluded from the calculation of companies’ unemployment insurance contribution rates under the bonus-malus system. Specifically, terminations of seasonal contracts, as well as dismissals due to serious misconduct, gross misconduct, or incapacity not related to professional causes, will no longer be considered in this assessment. Only terminations of contracts with a duration of less than three months – which are subsequently followed, within three months, by registration with France Travail – will be included in the calculation.
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