Payroll and Benefits Guide French Guiana
Last updated: Mar 03, 2026
Contribution
| Employer Payroll Contributions | |
|
8%
|
Health, Maternity, Disability, Death & Family Benefits |
|
3.75%
|
Autonomy Solidarity & Workplace Accident Insurance |
|
10.57%
|
Old-age Insurance (Tier 1 & 2 combined)
|
|
4.25%
|
Unemployment Insurance & Wage Guarantee
|
|
17.67%
|
Supplementary Pensions (AGIRC-ARRCO T1 & T2)
|
|
0%
|
Social Charges (CSG & CRDS)
|
| 44.24% |
Total Employer Cost |
| Employee Payroll Contributions | |
|
0%
|
Health, Maternity, Disability, Death & Family Benefits |
|
0%
|
Autonomy Solidarity & Workplace Accident Insurance |
|
7.30%
|
Old-age Insurance (Tier 1 & 2 combined)
|
|
0%
|
Unemployment Insurance & Wage Guarantee
|
|
11.79%
|
Supplementary Pensions (AGIRC-ARRCO T1 & T2)
|
| 9.53025% |
Social Charges (CSG & CRDS)
|
| 28.62% |
Total Employee Cost |
Income Tax
-
0% – Annual income up to €11,497
-
11% – Income from €11,498 to €29,315
-
30% – Income from €29,316 to €83,823
-
41% – Income from €83,824 to €180,294
-
45% – Income above €180,294
-
Family Quotient System applies, adjusting taxable income based on household size and dependents.
-
PAYE (Prélèvement à la Source) system is used, meaning employers withhold income tax directly from employee salaries each month.
Employer taxes
Working Hours
General
The legal standard workweek is 35 hours, generally distributed over five days. Any work beyond this threshold is considered overtime and must be compensated accordingly.
Overtime
-
Maximum Ordinary Hours: The legal standard work week is 35 hours. Any hour worked beyond 35 hours per week is considered overtime (heures supplémentaires).
-
Absolute Maximums (Daily/Weekly): Employees generally cannot work more than:
-
10 hours per day.
-
48 hours in a single week (absolute maximum, with minor exceptions granted by the Labour Inspectorate).
-
44 hours per week, averaged over any 12 consecutive weeks.
-
-
Annual Overtime Cap (Contingent Annuel): Overtime is legally capped at 220 hours per calendar year per employee, unless a Collective Bargaining Agreement (CBA) sets a different amount.
-
Consent: Employees are generally not entitled to refuse to work overtime, provided the employer respects the daily, weekly, and annual caps.
Mandatory Overtime Pay Rates
Overtime must be compensated either through pay (at a premium rate) or equivalent compensatory rest (Repos Compensateur de Remplacement – RCR), as determined by a Collective Bargaining Agreement (CBA) or company agreement.
In the absence of a CBA, the Labour Code mandates the following minimum premium rates:
| Hours Worked (Beyond 35/week) | Minimum Premium Rate (Supplement) | Total Pay Rate | Notes |
| $36^{\text{th}}$ to $43^{\text{rd}}$ hour (The first 8 hours of overtime) | +25% of the regular hourly wage. | 125% | This applies if no agreement is in place. |
| $44^{\text{th}}$ hour and beyond | +50% of the regular hourly wage. | 150% | This higher rate applies to any further overtime hours worked in the week. |
Note on Collective Agreements: A CBA can stipulate lower premium rates than the above, but the rate can never be less than a 10% premium on the regular wage.
Compensation for Exceeding the Annual Quota
If an employee works overtime hours beyond the annual quota (220 hours by default), the employer must provide additional compensation known as Mandatory Compensatory Rest (Contrepartie Obligatoire en Repos – COR), in addition to the standard overtime pay or rest compensation:
-
50% of the hours worked beyond the quota, for companies with 20 employees or less.
-
100% of the hours worked beyond the quota, for companies with more than 20 employees.
Payroll
The payroll is generally a monthly cycle, with wages paid by the last working day of each month.
13th Salary
There is no statutory requirement in French Guiana for a 13th-month salary or annual bonus. However, such payments may be provided voluntarily by the employer, stipulated in the employment contract, or mandated by a collective bargaining agreement (CBA) applicable to the sector.
Leave
Annual Leave (vacation)
Employees in French Guiana are entitled to a statutory minimum of five weeks of paid annual leave per year, which equates to 30 working days
PTO carryover
French Guiana follows French labor law for statutory annual leave. Employees are entitled to paid annual leave (minimum ~5 weeks per year). Unused statutory leave is generally not automatically carried over beyond the legal reference unless both employer and employee agree to report (carry over) those days. Outside of specific exceptions (e.g., sickness/maternity under EU/France rules), a blanket “use-it-or-lose-it” policy that cancels accrued statutory annual leave is not lawful — leave must be taken when reasonably scheduled or otherwise resolved in accordance with French law.
Public Holidays
Holidays falling on the weekend are observed on the following working day(s).
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 16 February 2026 | Monday | Carnival Monday | |
| 17 February 2026 | Tuesday | Mardi Gras | |
| 18 February 2026 | Wednesday | Ash Wednesday | |
| 3 April 2026 | Friday | Good Friday | Standard holiday |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 8 May 2026 | Friday | Victory in Europe Day | Standard holiday |
| 14 May 2026 | Thursday | Ascension Day | Standard holiday |
| 25 May 2026 | Monday | Whit Monday | Standard holiday |
| 10 June 2026 | Wednesday | Abolition Day (Slavery) | Standard holiday |
| 14 July 2026 | Tuesday | French National Day (Bastille Day) | Standard holiday |
| 15 August 2026 | Saturday | Assumption of Mary | Standard holiday |
| 1 November 2026 | Sunday | All Saints’ Day | Standard holiday |
| 11 November 2026 | Wednesday | Armistice Day | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
Sick Leave
In French Guiana, sick leave follows French labor law, meaning employees are entitled to daily sickness benefits from social security starting on the fourth day of illness, as the first three days are an unpaid waiting period. Benefits generally amount to 50% of the employee’s average daily wage based on the previous three months’ salary, increasing to 66.66% after 30 days of continuous leave if the employee has at least three children
Maternity Leave
Maternity leave entitlements in French Guiana follow French national law, granting 16 weeks for the first two children—six weeks before the expected birth and 10 weeks afterward. In cases of multiple births or the third child onward, the entitlement increases. The leave is fully paid, with benefits funded by the social security system, and employers often manage the administrative process to ensure timely payment
Paternity Leave
Fathers are entitled to three days of immediate leave at the time of birth, followed by an additional 25 consecutive or non-consecutive days of paternity leave, extended to 32 days for multiple births. This leave is paid by social security and must be taken within six months of the child’s birth.
Parental Leave
Parental leave allows either parent to take up to one year off work to care for a child, renewable until the child’s third birthday. The leave may be taken full-time or part-time, and although unpaid by the employer, it can be supported by social security benefits such as PreParE. The employee’s job or an equivalent position must be guaranteed upon return.
Bereavement Leave
When a spouse, civil partner, cohabiting partner, parent (including in-laws), sibling, or similar close relative passes away, the employee is entitled to 3 working days of paid leave. In the event of the death of a child, the entitlement is 12 working days, which increases to 14 days if the child was under 25 years of age or was a parent themselves ensuring broader family protection
Childcare leave
Employees are entitled to leave to care for a sick child under age 16. The standard entitlement is up to 3 days per year per child. However, if the employee has three or more dependent children or the child is under one year old, this increases to 5 days per year per child. This leave is typically unpaid unless a more generous clause exists in a collective agreement or employer policy.
Marriage leave
Employees in French Guiana are entitled to 4 working days of paid leave for their marriage or civil union (PACS), as mandated by Articles L3142‑1 and L3142‑4 of the French Labour Code. These days are counted as working days, exclude Sundays and non-working public holidays, and cannot be deducted from statutory annual leave.
Employer taxes
Termination
Termination Process
In French Guiana, resignations under a permanent contract must be submitted in writing, with the employee respecting the required notice period. When an employer ends a permanent contract, they must invite the employee to a pre-dismissal meeting with at least five working days’ notice, explain the reasons, allow the employee to respond, then wait a minimum of two working days before sending a final dismissal letter. Serious misconduct allows immediate dismissal, but the same meeting procedure still applies. Fixed-term contracts end automatically at the agreed date, with early termination allowed only in limited cases such as mutual agreement, serious misconduct, or force majeure. An employee who considers their dismissal unjustified can challenge it before the labor court within 12 months.
| Salary payment interval / date | Final payment on termination | Bank account payment requirement |
|---|---|---|
| Salaries must be paid at regular intervals under French law (typically monthly) as applies in French Guiana. | On termination, the employer must pay all wages, accrued leave and statutorily-required entitlements as per French employment law. | Payment must be in monetary form and under French practice wages are paid via bank transfer into the employee’s bank account; recent guides indicate bank transfer is standard for employees in French Guiana. |
Notice Period
Typically, non-executive employees serve one month’s notice after at least six months of service, and executives may serve up to three months. For dismissals due to serious misconduct, no notice is required
Probation Period
Probation periods depend on job category: generally, up to two months for regular employees, three months for supervisors or technicians, and four months for executives. These periods can be renewed once if stated in the employment contract or collective agreement, not exceedingly double the initial duration. Termination during probation requires only a short notice—24 hours to one week—depending on time worked.
Immigration
As French Guiana is an overseas department of France, the same immigration rules as mainland France apply. Citizens of the EU, EEA, and Switzerland can work without a visa or work permit. Non-EU nationals must obtain a valid long-stay visa and, where applicable, a residence permit before beginning employment. Work authorization is usually secured by the employer and must be approved by the French labor authorities (DIRECCTE). Some categories—such as highly skilled professionals under the EU Blue Card—may have streamlined application processes. Foreign nationals are also subject to health insurance registration and must meet local tax compliance requirements once employed.
Minimum Wage
As of January 1, 2025, the gross SMIC is set at €11.88 per hour, which translates to a monthly gross wage of €1,801.80 based on a standard 35-hour workweek.
MINIMUM WAGE (PER MONTH)
VAT
French Guiana does not apply a standard VAT rate like mainland France. Under French law, French Guiana is treated as an export territory, meaning that VAT is temporarily not applicable in this region. As a result, sales of goods and services within French Guiana are not subject to VAT, and businesses are not required to declare or pay VAT locally.
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Public Holidays Calendar
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 16 February 2026 | Monday | Carnival Monday | |
| 17 February 2026 | Tuesday | Mardi Gras | |
| 18 February 2026 | Wednesday | Ash Wednesday | |
| 3 April 2026 | Friday | Good Friday | Standard holiday |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 8 May 2026 | Friday | Victory in Europe Day | Standard holiday |
| 14 May 2026 | Thursday | Ascension Day | Standard holiday |
| 25 May 2026 | Monday | Whit Monday | Standard holiday |
| 10 June 2026 | Wednesday | Abolition Day (Slavery) | Standard holiday |
| 14 July 2026 | Tuesday | French National Day (Bastille Day) | Standard holiday |
| 15 August 2026 | Saturday | Assumption of Mary | Standard holiday |
| 1 November 2026 | Sunday | All Saints’ Day | Standard holiday |
| 11 November 2026 | Wednesday | Armistice Day | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
Questions & Answers