French labor law applies. 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). Employers cannot delete accrued statutory PTO with a blanket “use-it-or-lose-it” policy.
Back
Payroll and Benefits Guide Saint Pierre and Miquelon
Last updated: Mar 03, 2026
Currency
Euro (EUR)
Employer Taxes
30%
Payroll Frequency
Monthly
Employee Costs
12%
Capital
Saint-Pierre
Date Format
dd/mm/yyyy
Fiscal Year
1 January - 31 December
Contribution
| Employer Payroll Contributions | |
| 6.25% | Health, maternity, disability, death |
| 8.37% | Old-age insurance |
| 1.50% | Work accident insurance |
| 8% | Family benefits |
| 4.05% | Unemployment insurance (RAC) |
| 0.25% | AGS (wage guarantee fund) |
| 0.10 – 0.50% | FNAL (depending on workforce size) |
| 0.55% | Training/apprenticeship levy |
| 20-30% | Total Employer Costs |
| Employee Payroll Contributions | |
| 6.92% | Old-age insurance |
| 2.75% | Health, maternity, disability, death (employee share) |
| 10-12% | Total Employee Costs |
Income tax
Resident individuals: Progressive annual rates:
-
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 30% on Saint Pierre and Miquelon–sourced income
PAYE Withholding: Employers deduct tax monthly from salaries and remit to the local tax office (Direction des Services Fiscaux) by the 15th of the following month
Employer taxes
Highest
Lowest
Working Hours
Standard working hours 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. 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. | This may be increased to 12 hours under specific conditions (e.g., by 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 (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% | The premium increases for all subsequent overtime hours in the week. |
| Work on May 1st (Labour Day) | +100% of the regular hourly wage. | 200% | This double-pay rate is legally mandatory for work on Labour Day. |
| Other Public Holiday/Rest Day | Varies by agreement. | Varies | Compensation depends on the company policy or Collective Agreement, but the rate must be at least 10% if set by an agreement. |
Note on Agreements:
A CBA can stipulate a lower premium rate than the statutory 25% and 50% tiers, 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
This country 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
Public Holidays
| 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 in Europe Day (V-E Day 1945) | Standard holiday |
| 14 May 2026 | Thursday | Ascension Day | Standard holiday |
| 25 May 2026 | Monday | Whit Monday | Standard holiday |
| 14 July 2026 | Tuesday | National Day (Bastille Day) | Standard holiday |
| 15 August 2026 | Saturday | Assumption 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
Paid sick leave via French Social Security (local CPS) after a 3-day waiting period, at ~50% of reference salary. Many CBAs require employer 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
Highest
Lowest
Termination
Termination Process
Termination in Saint Pierre and Miquelon follows French Labour law, with strict procedural requirements:
-
Valid Grounds:
-
Economic: redundancy, reorganization, financial hardship.
-
Personal: poor performance, incapacity, misconduct.
-
Misconduct: categorized as simple, serious, or gross. Serious/gross allows dismissal without notice or severance.
-
-
Procedure:
-
Employer sends a pre-dismissal meeting notice (lettre de convocation) at least 5 working days before the meeting.
-
A meeting is held where the employer explains the reasons; the employee can present a defense and may be accompanied by a staff representative.
-
Employer must wait a minimum of 2 working days after the meeting before issuing the written termination letter.
-
-
Unfair Dismissal:
-
If no valid grounds or procedure is breached, employees may claim damages in labour court (Prud’hommes).
-
Remedies include compensation or reinstatement.
-
| Salary payment interval / date | Final payment on termination | Bank account/payment‐method requirement |
|---|---|---|
| Salaries are typically paid monthly, following French pay-period norms. | Upon termination the employer must pay all due wages/entitlements under French labour law as applicable locally. | Payment must be in money (euros) and in monetary form. |
Notice Period
-
Workers/clerks: 1 month after ≥6 months’ service.
-
Supervisors/managers: 3 months typical.
-
During probation: 24–48 hours depending on seniority.
-
Notice may be paid in lieu.
Severance Pay:
Statutory minimum:
-
-
¼ month’s salary per year for the first 10 years.
-
⅓ month’s salary per year beyond 10 years.
-
Probation Period
-
2 months – Workers/clerks.
-
3 months – Supervisors/technicians.
-
4 months – Managers.
-
Renewable once if contract or CBA allows.
Immigration
-
Non-EU/EEA nationals: Must obtain a long-stay visa and a work permit from the Préfecture de Saint-Pierre-et-Miquelon. Employer must provide proof of contract, qualifications, and justification for hiring. Processing typically 4–8 weeks.
-
EU/EEA/Swiss nationals: No visa needed, but must register locally if staying over 90 days.
-
Family reunification visas may be available for spouses and dependents.
Minimum Wage
French SMIC applies: €1,801.80/month (gross, 35h/week) as of January 2025.
MINIMUM WAGE (PER MONTH)
Highest
Lowest
VAT
Saint Pierre and Miquelon is outside the EU VAT zone. Instead, the Territorial Council levies turnover-type taxes (TSA and similar) on goods and services, with rates generally in the 5–6.5% range, depending on category.
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
While Papaya has made efforts to ensure the accuracy and timeliness of the information provided here, Papaya does not offer any warranties or representations, whether express or implied, regarding its correctness. The information is subject to change without prior notice. Additionally, the content of this publication may be affected by changes in (tax or others) laws in various jurisdictions. None of the information in this publication should be construed as a commercial offer or solicitation, or as a recommendation or any specific transaction. It should not be considered as a substitute for engaging in a legal, tax, financial, investment, or accounting consultancy. Papaya is not responsible for any loss or damage incurred from the use of or reliance on the information provided herein.
All questions are answered by our in-house compliance department working in conjunction with our local in-country partner for this specific country
Public Holidays Calendar
Saint Pierre and Miquelon
Download:
CSV
PDF
ICS
| 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 in Europe Day (V-E Day 1945) | Standard holiday |
| 14 May 2026 | Thursday | Ascension Day | Standard holiday |
| 25 May 2026 | Monday | Whit Monday | Standard holiday |
| 14 July 2026 | Tuesday | National Day (Bastille Day) | Standard holiday |
| 15 August 2026 | Saturday | Assumption 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