Payroll and Benefits Guide Mayotte
Last updated: Mar 03, 2026
Contribution
| Employer Payroll Contributions | |
| 9.90% | Old-Age Insurance |
| 5.10% | Health–Maternity |
| 5.40% | Family Allowances |
| 2.80% | Unemployment Insurance |
| 0.25% | Wage Guarantee |
| 1.50% | Mobility Contribution |
| 0.55% | Training (if <11 employees) |
| 0.10% | FNAL (employer housing aid, if <50 employees) |
| 0.016% | Social Dialogue |
| 26% | Total Employer Costs |
| Employee Payroll Contributions | |
| 5.43% | Old-Age Insurance |
| 4.87% | Health–Maternity |
| 9.7% | CSG/CRDS |
| 3.15% | supplementary pensions (Agirc-Arrco) |
| 23.15% | Total Employee Costs |
Income tax
- Resident individuals: Progressive annual rates (France-wide, applies to Mayotte):
0% on up to EUR 11,294
11% on EUR 11,295–28,797
30% on EUR 28,798–82,341
41% on EUR 82,342–177,106
45% on above EUR 177,106
- Non-resident individuals: Flat 20% on France-sourced income
- PAYE Withholding: Employers deduct tax monthly and remit by the 15th of the following month
Employer taxes
Working Hours
Standard working hours in Mayotte: 35 hours per week, 7 hours per day
Overtime
| Aspect | Regulation Details |
| Maximum Ordinary Hours | The legal standard work week is 35 hours (Article L3121-27). Any hour worked beyond 35 hours per week is considered overtime (heures supplémentaires). |
| Absolute Maximum Daily Hours | Employees generally cannot work more than 10 hours per day. |
| Absolute Maximum Weekly Hours | Employees cannot exceed 48 hours in a single week or 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. |
| Exemptions | Senior managerial and executive positions (Cadres Dirigeants) are typically exempt from the statutory working hours and overtime provisions. |
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 CBA or company agreement.
In the absence of a CBA or agreement, the Labour Code mandates the following minimum premium rates:
| Hours Worked (Beyond 35/week) | Minimum Premium Rate (Supplement) | Total Pay Rate | Notes |
| $36 to $43 hour (The first 8 hours of overtime) | +25% of the regular hourly wage. | 125% | This applies if no agreement is in place. |
| $44$ hour and beyond | +50% of the regular hourly wage. | 150% | This applies to any further overtime hours worked in the week. |
| Public Holiday Work (Excluding May 1st) | Compensation varies by agreement/usage; usually 100% supplement. | 200% | The minimum compensation for work on a Public Holiday is often set by agreement/usage at double pay. |
| May 1st (Labour Day) Work | +100% of the regular hourly wage. | 200% | Work on May 1st is compensated at double the rate and cannot be replaced by compensatory rest. |
Note on Agreements: A CBA can stipulate a lower premium rate than the statutory rate 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:
| Quota Exceeded Compensation (COR) | Company Size |
| 50% of the hours worked beyond the quota. | Companies with 20 employees or less. |
| 100% of the hours worked beyond the quota. | Companies with more than 20 employees. |
Payroll
Payroll cycle is monthly, wages paid by the last working day of each month
13th Salary
Not mandatory; paid only if required by collective agreements or company policy
Leave
Annual Leave (vacation)
30 working days/year after one year of service.
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 January 2026 | Friday | Isra and Mi’raj | |
| 20 March 2026 | Friday | Eid al-Fitr | |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 27 April 2026 | Monday | Abolition Day | 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 (Pentecost) | Standard holiday |
| 27 May 2026 | Wednesday | Eid al-Adha | |
| 14 July 2026 | Tuesday | National Day | Standard holiday |
| 15 August 2026 | Saturday | Assumption Day | Standard holiday |
| 25 August 2026 | Tuesday | The Prophet’s Birthday | |
| 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 Days
Employees entitled to paid sick leave after a 3-day waiting period; paid by Social Security at 50% salary (employers may top up).
Maternity
16 weeks paid leave (6 before birth, 10 after); extended for multiple births or complications.
Paternity
28 days paid leave (7 days must be taken immediately after birth)
Parental Leave
Up to 3 years unpaid leave per child, job-protected; benefits available under family allowances scheme.
Bereavement Leave
3–5 consecutive days for spouse, child, or parent’s death; 1 day for grandparents or in-laws.
Childcare Leave
Parents entitled to paid leave for sick children: 3 days/year per parent, 5 days if 3+ children.
Employer taxes
Termination
Termination Process
In Mayotte (France), termination of employment follows the French Labor Code and can occur for economic reasons, personal reasons, or misconduct.
- Economic termination: Allowed for financial difficulties, reorganization, or technological changes. Employers must prove economic grounds and sometimes offer redeployment opportunities before dismissal.
- Personal reasons: Include incapacity, poor performance, or behavior not constituting gross misconduct.
- Misconduct: Classified as simple misconduct, serious misconduct (faute grave), or gross misconduct (faute lourde). Serious/gross misconduct may justify dismissal without notice or severance pay.
Termination must follow a formal process:
- Notification for a pre-dismissal meeting.
- Meeting with the employee to explain reasons and allow them to respond.
- Written dismissal letter with reasons for termination.
- Observance of statutory notice periods unless dismissal is for serious/gross misconduct.
Failure to follow these rules or insufficient cause may lead to reinstatement or damages awarded to the employee.
| Salary payment interval / date | Final payment on termination | Bank account payment requirement |
|---|---|---|
| Wages must be paid at regular intervals as provided by the national French Labour Code. Payment is typically monthly for salaried employees. | Upon termination, all wages and entitlements owed must be paid according to French law (as applicable to Mayotte). The national Code sets that termination payments must be made at the time of contract ending or at next regular payday. | Payment must be in monetary form. |
Notice Period
- During probation: 24–48 hours depending on length worked.
- After probation:
- 1 month for non-managerial staff
- 3 months for managerial staff
Employers may provide salary in lieu of notice if preferred.
Severance Pay
Employees with at least 8 months of continuous service are entitled to severance unless dismissed for serious/gross misconduct:
• 1/4 month’s salary per year of service for the first 10 years
• 1/3 month’s salary per year beyond 10 years
Calculated based on average gross salary over the last 3 or 12 months, whichever is more favorable.
Probation
The probationary period in Mayotte depends on employee category:
• 2 months for workers and clerks
• 3 months for supervisors and technicians
• 4 months for managers
Can be renewed once if specified in contract or collective agreement.
Immigration
Foreign nationals (non-EU/EEA) require a long-stay visa and work permit before employment in Mayotte. Employers must request authorization from French labor authorities. Work permits are typically valid for one year and renewable. Processing takes 4–8 weeks. EU/EEA/Swiss nationals do not need a visa but must register if staying longer than 90 days. Family reunification visas are available for dependents.
Minimum Wage
As of 2025, the statutory minimum wage (SMIC) in Mayotte is EUR 1,361.97 per month for 35 hours/week, the same as mainland France.
MINIMUM WAGE (PER MONTH)
VAT
Mayotte applies reduced VAT rates compared to mainland France. As of 2025, the standard rate is 8.5%, the reduced rate is 2.1% for basic goods, and certain services are exempt. VAT returns are generally filed monthly or quarterly depending on turnover.
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Public Holidays Calendar
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 16 January 2026 | Friday | Isra and Mi’raj | |
| 20 March 2026 | Friday | Eid al-Fitr | |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 27 April 2026 | Monday | Abolition Day | 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 (Pentecost) | Standard holiday |
| 27 May 2026 | Wednesday | Eid al-Adha | |
| 14 July 2026 | Tuesday | National Day | Standard holiday |
| 15 August 2026 | Saturday | Assumption Day | Standard holiday |
| 25 August 2026 | Tuesday | The Prophet’s Birthday | |
| 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