Payroll and Benefits Guide Saint Barthelemy
Last updated: Mar 03, 2026
Contribution
| Employer Payroll Contributions | |
| 7% | Health, maternity, disability, death |
| 10.57% | Old-age insurance |
| 3.45% | Work accident insurance |
| 1% | Family benefits |
| 4.05% | Unemployment insurance |
| 18% | Supplementary pensions (Agirc-Arrco) |
| 1% | Other small funds (CSA, AGS, etc.) |
| 45% | Total Employer Costs |
| Employee Payroll Contributions | |
| 7.3% | Old-age insurance |
| 12% | Supplementary pensions |
| 9.5% | CSG/CRDS |
| 0.5% | Other small funds |
| 29.3% | Total Employee Costs |
Income tax
- Resident individuals: Progressive annual rates (France-wide, applies to Saint Barthélemy):
- 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 Saint Barthélemy is 35 hours per week, 7 hours per day.
Overtime
| Aspect | Regulation Details | Notes |
| Maximum Ordinary Hours | The legal standard work week is 35 hours per week (typically 7 hours per day). Overtime (heures supplémentaires) is any hour worked beyond 35 hours per week. | |
| Absolute Maximum Daily Hours | Employees generally cannot work more than 10 hours per day. | This limit can be increased to 12 hours under specific conditions (e.g., by collective agreement or for urgent work). |
| 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 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. |
| Work on Public Holiday/Sunday | +100% of the regular hourly wage. | 200% | The minimum rate for work on the weekly rest day (Sunday) or an official public holiday. |
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 (2.5 working days/month) days/year after one year of service.
PTO carryover
Saint Barthélemy follows French labor law. Statutory annual leave does not automatically carry over after the leave-taking period, except in specific cases (e.g., illness, maternity/parental leave, or employer failure to allow leave).
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 |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 8 May 2026 | Friday | Victory Day | Standard holiday |
| 14 May 2026 | Thursday | Ascension Day | Standard holiday |
| 25 May 2026 | Monday | Whit Monday | Standard holiday |
| 14 July 2026 | Tuesday | French National Day | Standard holiday |
| 15 August 2026 | Saturday | Assumption Day | Standard holiday |
| 9 October 2026 | Friday | Abolition Day | 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 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
Termination in Saint Barthélemy follows the French Labor Code:
- Economic termination: Due to financial difficulties, reorganization, or technological change. Employers must show legitimate economic grounds and offer redeployment if possible.
- Personal reasons: Covers incapacity, poor performance, or behavior issues.
- Misconduct: Includes simple, serious (faute grave), or gross (faute lourde). Serious/gross misconduct allows dismissal without notice or severance.
Steps:
- Pre-dismissal meeting notice (unless serious/gross misconduct).
- Meeting with the employee for explanation and response.
- Written dismissal letter with reasons.
- Observe notice periods unless waived due to serious/gross misconduct.
Failure to comply can lead to dismissal being declared unfair with damages awarded to the employee.
| Salary payment interval / date | Final payment on termination | Bank account/payment-method requirement |
|---|---|---|
| Salaries must be paid at least once a month, in line with the French Labour Code as applied on the territory. | Upon termination, the employer must pay all owed wages and entitlements, and provide the standard French termination documentation (e.g., full & final settlement) as per French law. | Wages must be paid in money (euros) under French law. |
Notice Period
- Probation: 24–48 hours depending on time worked.
- After probation:
- 1 month for non-managerial staff
- 3 months for managerial staff
Employers may pay salary in lieu of notice if they prefer immediate termination.
Severance Pay
Employees with at least eight months of continuous service in Saint Barthélemy are entitled to severance pay unless dismissed for serious or gross misconduct. The calculation is based on one-quarter month’s salary per year of service for the first ten years and one-third month’s salary per year for any service beyond ten years. The severance amount is determined using the average gross salary over the last three or twelve months, whichever is more favorable to the employee.
Probation
The probationary period in Saint Barthélemy varies according to the employee’s position. It lasts two months for workers and clerks, three months for supervisors and technicians, and four months for managers. This period may be renewed once if explicitly specified in the employment contract or applicable collective agreement.
Immigration
Foreign nationals who are not EU, EEA, or Swiss citizens must obtain a long-stay visa and a work permit from the French labor authorities before beginning employment in Saint Barthélemy. These permits are typically valid for one year and can be renewed. Citizens of the EU, EEA, and Switzerland do not need a visa but must register if their stay exceeds 90 days. Processing for initial visas and work permits generally takes between four and eight weeks, and family reunification visas are also available.
Minimum Wage
As of 2025, the statutory minimum wage (SMIC) in Saint-Barthélemy is €1,801.80 per month for a standard 35-hour workweek, aligned with the minimum wage in mainland France.
MINIMUM WAGE (PER MONTH)
VAT
Saint Barthélemy applies reduced VAT rates compared to mainland France. The standard VAT rate is 8.5%, while a reduced rate of 2.1% applies to basic goods. Certain services are exempt from VAT altogether. Businesses are required to file VAT returns either monthly or quarterly depending on their turnover levels.
Stay up to date on payroll & employment law changes
See how Papaya can help you automate your global payroll or EoR whilst staying 100% compliant with local labor laws
Public Holidays Calendar
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 8 May 2026 | Friday | Victory Day | Standard holiday |
| 14 May 2026 | Thursday | Ascension Day | Standard holiday |
| 25 May 2026 | Monday | Whit Monday | Standard holiday |
| 14 July 2026 | Tuesday | French National Day | Standard holiday |
| 15 August 2026 | Saturday | Assumption Day | Standard holiday |
| 9 October 2026 | Friday | Abolition Day | 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