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Commentary

2.2.3 Contributions for employers of 11+ employees

France

2.2.3.1ÌýÌýÌýÌý Bonus-Malus for unemployment contributions

The Bonus-Malus system started on 1 July 2021.

The aim is to modify the standard rate of unemployment insurance paid by the employer of 4.05% and to increase (Malus) or decrease (Bonus) to reflect the number of contracts which are terminated at the company, and which result in a claim to France Travail (see 2.2.1) for unemployment benefits within three months of the termination.

Ordinary resignation, and the ending of apprenticeship and CUI contracts ('Contrat Unique d'Insertion') are not considered. The measure applies to

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