Source date: 2026-03-01
Contributions and social contributions
Bonus-malus for unemployment insurance: new median separation rates and evolution of the system Published on March 2, 2026 - Entreprendre Service Public / Directorate of Legal and Administrative Information (Prime Minister)
The bonus-malus system for unemployment insurance, aimed at combating job insecurity, is evolving. Thus, new median separation rates apply.
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What is the bonus-malus?
The bonus-malus is a modulation of the unemployment insurance contribution rate that is the responsibility of the employer.
Since May 1, 2025, this rate is set at 4.00%. It cannot be lower than 2.95% or higher than 5.00%.
The malus corresponds to the increase of this rate and the bonus to its decrease.
The amount of the bonus or malus is calculated based on the comparison between the separation rate of the concerned company and the median separation rate of its sector of activity.
Previously, the separation rate was the ratio between the number of end-of-contracts or temporary assignments followed by a registration of the former employee or temporary worker within 3 months at France Travail and the average annual workforce of the company.
Since March 1, 2026, the separation rate corresponds to the ratio between the number of end-of-contracts lasting less than 3 months and the average annual workforce of the company. The following are no longer taken into account:
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end-of-contracts lasting more than 3 months;
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end-of-seasonal contracts;
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end-of-contracts resulting from dismissal for non-professional incapacity;
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end-of-contracts resulting from dismissal for serious or gross misconduct.
Resignations as well as end-of-contracts for apprenticeships, professionalization, integration, or unique integration contracts (CUI) are not counted in the calculation of the separation rate.
Who does it apply to?
The bonus-malus applies to companies with 11 or more employees belonging to sectors with an average separation rate exceeding 150%:
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production and distribution of water, sanitation, waste management, and pollution control;
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manufacturing of rubber and plastic products as well as other non-metallic mineral products;
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accommodation and food services;
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transportation and warehousing;
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manufacturing of food products, beverages, and tobacco products;
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other specialized, scientific, and technical activities.
Since March 1, 2026, the bonus-malus system no longer applies to the sector "Woodworking, paper industries, and printing" as its average separation rate is no longer above 150% for the period from January 1, 2022, to December 31, 2024 (the period used to set the new list of sectors concerned by the bonus-malus).
Current median separation rates by sector of activity
For the application of the bonus-malus from March 1, 2026, to February 28, 2027 (fifth modulation), the median separation rates have been calculated based on end-of-contracts or temporary assignments observed between January 1, 2023, and December 31, 2025.
These rates are now calculated by subdivision of sector activity. Unedic has published the new median separation rates considered for the calculation of the bonus-malus.
Legal texts and references
See also
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Bonus-malus on unemployment insurance contribution: the new 2026 modulated rates are available! Net-entreprises.fr
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Bonus-malus for unemployment insurance: changes as of March 1, 2026 Urssaf
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Declarant's Guide - Bonus-malus for unemployment insurance Urssaf
Source: Service-Public professionals
