Payroll and Benefits Guide Saint Martin
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 |
| 23% | Total Employee Costs |
Income tax
Resident individuals: Progressive annual rates (France-wide, applies to Saint-Martin):
-
0% on up to EUR 11,497
-
11% on EUR 11,498 – 29,315
-
30% on EUR 29,316 – 83,823
-
41% on EUR 83,824 – 180,294
-
45% on above EUR 180,294
Non-resident individuals: Flat 20% on France-sourced income
PAYE Withholding: Employers deduct tax monthly from salaries and remit by the 15th of the following month
Employer taxes
Working Hours
Standard working hours in Saint Martin 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. Overtime (heures supplémentaires) is any hour worked beyond this limit. | |
| 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 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
Saint Martin follows a monthly payroll cycle.
13th Salary
Not mandatory by law; payable only if required by a collective agreement, company policy, contract, or established practice.
Leave
Annual Leave (vacation)
30 (2.5 working days/month) days/year after one year of service.
PTO carryover
French labor law applies. Statutory leave does not automatically carry over, except in specific cases (e.g., illness, maternity/parental leave, or employer failure). A blanket “use-it-or-lose-it” deletion is not lawful.
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 (Jour de l’An) | Standard holiday |
| 6 April 2026 | Monday | Easter Monday (Lundi de Pâques) | Standard holiday |
| 1 May 2026 | Friday | Labour Day (Fête du Travail) | Standard holiday |
| 8 May 2026 | Friday | 1945 Victory Day (Fête de la Victoire 1945) | Standard holiday |
| 14 May 2026 | Thursday | Ascension Day (Ascension) | Standard holiday |
| 25 May 2026 | Monday | Whit Monday (Lundi de Pentecôte) | Standard holiday |
| 28 May 2026 | Thursday | Abolition Day (Abolition de l’Esclavage) | Standard holiday |
| 14 July 2026 | Tuesday | French National Day (Fête Nationale) | Standard holiday |
| 15 August 2026 | Saturday | Assumption of Mary (Assomption) | Standard holiday |
| 1 November 2026 | Sunday | All Saints’ Day (Toussaint) | Standard holiday |
| 11 November 2026 | Wednesday | Armistice Day (Armistice) | Standard holiday |
| 25 December 2026 | Friday | Christmas Day (Noël) | 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 Saint Martin, termination must follow French labor law:
- Reasons: Economic hardship, personal reasons (e.g., poor performance), or misconduct (simple, serious, gross). Serious/gross misconduct allows dismissal without notice or severance.
- Procedure:
- Employer sends pre-dismissal meeting notice (at least 5 working days before).
- Meeting held to explain reasons; employee can respond.
- Employer waits 2 working days, then sends written termination letter.
- Notice Periods: 1 month for non-managers, 3 months for managers; 24–48 hours during probation. Salary in lieu possible.
- Severance: ¼ month’s salary/year for first 10 years; ⅓ month/year after 10; based on best average (3 or 12 months).
- Unfair Dismissal: Failure to justify or follow procedure → possible damages or reinstatement.
| Salary payment interval / date | Final payment on termination | Bank account/payment-method requirement |
|---|---|---|
| Salaries must follow the applicable French labor rules (i.e., at least monthly) because Saint Martin is an overseas department of France. | On termination, the employer must pay wages due, respect notice periods and, if applicable, severance and indemnities under French law applied in Saint Martin. | Payment must be in money (euros) as required under French law. |
Notice Period
By statute, notice depends mainly on seniority and CBA; typical minimums are 1 month after ≥6 months’ service and 2 months after ≥2 years, with many CBAs setting ~3 months for managerial staff. Employers may pay in lieu. (Always verify your applicable CBA.)
Severance Pay
Statutory minimum (unless serious/gross misconduct): ¼ month’s salary per year for the first 10 years, then ⅓ month per year beyond 10; calculated on the most favorable average of the last 3 or 12 months.
Probation
Maximum initial probation periods (unless a CBA/contract sets shorter): 2 months (workers/clerks), 3 months (supervisors/technicians), 4 months (managers), renewable once if allowed by agreement/contract.
Immigration
Non-EU/EEA nationals must obtain both a long-stay visa and a work authorization from the Préfecture de Saint-Barthélemy et de Saint-Martin before starting employment. The application typically requires the employer to submit an employment contract, proof of qualifications, and justification for hiring a non-EU worker.
EU/EEA/Swiss nationals do not need a visa to work in Saint Martin, but they must register with local authorities if their stay exceeds 90 days.
Processing timelines for work permits usually range between 4–8 weeks, though delays may occur if additional documents are required. Work permits are generally valid for up to one year and can be renewed if the employment relationship continues.
Family reunification visas may also be available for spouses and dependents, allowing them to join the principal permit holder.
Minimum Wage
The statutory minimum wage (SMIC) in France, set at €1,801.80 per month for a standard 35-hour workweek as of November 2024, also applies in Saint Martin.
MINIMUM WAGE (PER MONTH)
VAT
The statutory minimum wage (SMIC) in France, set at €1,801.80 per month for a standard 35-hour workweek as of November 2024, also applies in Saint Martin.
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Public Holidays Calendar
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day (Jour de l’An) | Standard holiday |
| 6 April 2026 | Monday | Easter Monday (Lundi de Pâques) | Standard holiday |
| 1 May 2026 | Friday | Labour Day (Fête du Travail) | Standard holiday |
| 8 May 2026 | Friday | 1945 Victory Day (Fête de la Victoire 1945) | Standard holiday |
| 14 May 2026 | Thursday | Ascension Day (Ascension) | Standard holiday |
| 25 May 2026 | Monday | Whit Monday (Lundi de Pentecôte) | Standard holiday |
| 28 May 2026 | Thursday | Abolition Day (Abolition de l’Esclavage) | Standard holiday |
| 14 July 2026 | Tuesday | French National Day (Fête Nationale) | Standard holiday |
| 15 August 2026 | Saturday | Assumption of Mary (Assomption) | Standard holiday |
| 1 November 2026 | Sunday | All Saints’ Day (Toussaint) | Standard holiday |
| 11 November 2026 | Wednesday | Armistice Day (Armistice) | Standard holiday |
| 25 December 2026 | Friday | Christmas Day (Noël) | Standard holiday |
Questions & Answers