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Payroll and Benefits Guide Sint Maarten

Last updated: Mar 03, 2026

Currency
Caribbean guilder (XCG) official; United States dollar (USD) and Euro (EUR)
Employer Taxes
21%
Payroll Frequency
Monthly
Employee Costs
10%
Capital
Philipsburg
Date Format
dd/mm/yyyy
Fiscal Year
1 January - 31 December
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Contribution

Employer Payroll Contributions

Contribution Type Rate
Old-Age Pension (AOV) 7%
Widows & Orphans Insurance (AWW) 0.5%
Sickness Insurance (ZV) 8.3%
Accident Insurance (OV) 0.5%–5%
Cessantia Fund NAf 40 per employee annually
Total Employer Cost ≈ 16%–21%

Employee Payroll Contributions

Contribution Type Rate
Old-Age Pension (AOV) 6%
Widows & Orphans Insurance (AWW) 0.5%
Sickness Insurance (ZV) 4.2%
Total Employee Contributions ≈ 10.7%

Income tax

Resident PIT – progressive annual scale, with top marginal ~47.5% (includes local surtax). Brackets commonly shown as: 0%, then 10%, 16%, 21%, 27%, 32%, up to 38% plus a 25% local surtax component → effective up to 47.5% at the top.

Residents are taxed on worldwide income; non-residents on Sint Maarten-source income. Official yearly withholding tables are issued by the Tax Administration; consult 2025 tables alongside the minimum-wage AB 2024 no. 40 notice

Employer taxes

Highest
Lowest

Working Hours

General

The standard working week in is 40 hours per week, 8 hours per day, Monday to Friday.

Overtime

Overtime is  +50% (1.5x) on weekdays; +100% (2x) on Sundays/public holidays/rest days (if Sunday is part of a scheduled shift, 1.5x).

Payroll

Payroll Cycle

The payroll frequency is monthly

13th Salary

A 13th-month salary is not required.

Leave

Annual Leave (vacation)

Minimum statutory vacation equals 3× the number of working days per week (e.g., 15 working days for a 5-day schedule), accruing with service.

PTO carryover

In Sint Maarten, statutory annual leave does not have a clear automatic carryover rule in the law. Leave is meant to be taken when due, but accrued statutory leave cannot be forfeited by a blanket “use-it-or-lose-it” policy. Unused leave must be taken later or paid out on termination.

Public Holidays

Public holidays falling on the weekend are usually lost.

Date Day Holiday Notes
1 January 2026 Thursday New Year’s Day Standard holiday
3 April 2026 Friday Good Friday Standard holiday
5 April 2026 Sunday Easter Sunday Standard holiday
6 April 2026 Monday Easter Monday Standard holiday
27 April 2026 Monday King’s Day (Koningsdag) Standard holiday
30 April 2026 Thursday Carnival Day Holiday Standard holiday
1 May 2026 Friday Labour Day Standard holiday
14 May 2026 Thursday Ascension Day Standard holiday
24 May 2026 Sunday Whit Sunday (Pentecost) Standard holiday
1 July 2026 Wednesday Emancipation Day Standard holiday
12 October 2026 Monday Constitution Day Standard holiday
11 November 2026 Wednesday Sint Maarten Day Standard holiday
25 December 2026 Friday Christmas Day Standard holiday
26 December 2026 Saturday Second Day of Christmas (Boxing Day) Standard holiday

Sick Days

Employees insured under ZV are covered for medical care and loss of wages while ill (sick pay). Employer and employee contribute 8.3% / 4.2% respectively; entitlements and wage-limit caps apply as per SZV. (Employers typically ensure medical certification and may use company doctor checks.)

Maternity Leave

Women are granted maternity leave of 16 weeks.

Paternity Leave

Father’s can take unpaid leave of up to 7 days following the birth of their child.

Parental Leave

Short paid/unpaid leaves may be granted under company policy/CLAs (e.g., bereavement), with local practice reflected in government guidance; confirm specifics per contract or CLA.

Employer taxes

Highest
Lowest

Termination

Termination Process

Termination routes include mutual consent, expiry of fixed term, summary (instant) dismissal for urgent cause, or dismissal with prior approval from the Director of the Department of Labor Affairs; civil-code conditions also apply. Employees continue to receive full wages from permit request to effective dismissal date.

Notice Period

Common statutory notice by employer (unless otherwise agreed within legal bounds):

  • <5 years’ service → 1 month

  • 5–<10 years → 2 months

  • 10–<15 years → 3 months

  • ≥15 years → 4 months.

Employees resigning generally give 1 month notice (unless contract/CLA states otherwise).

Severance Pay

Cessantia (statutory severance) when dismissed through no fault of the employee:

  • Years 1–10: 1 week’s wage per full year

  • Years 11–20: 1¼ weeks’ wage per full year

  • Year 21+ : 2 weeks’ wages per full year.
    SZV explains calculation and limited fund payment in employer insolvency.

Probation Period

Up to 2 months, must be agreed in writing.

Immigration

Foreign nationals (non-Dutch) generally require an employment permit (employer-sponsored) via Labor Affairs, and a residence permit via Immigration & Border Protection. Employers must advertise the vacancy, document local-hire unavailability, and file the application; first-time residence decisions are awaited off-island. Permits are typically granted for up to 1 year and renewable.

Minimum Wage

From 1 January 2025, the statutory minimum hourly wage is NAf 10.86.

MINIMUM WAGE (PER MONTH)

Highest
Lowest

VAT

There is no VAT in Sint Maarten. Instead, a Turnover Tax (TOT) applies to supplies of goods & services, generally at 5%

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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

Sint Maarten
Download:
CSV
PDF
ICS
Date Day Holiday Notes
1 January 2026 Thursday New Year’s Day Standard holiday
3 April 2026 Friday Good Friday Standard holiday
5 April 2026 Sunday Easter Sunday Standard holiday
6 April 2026 Monday Easter Monday Standard holiday
27 April 2026 Monday King’s Day (Koningsdag) Standard holiday
30 April 2026 Thursday Carnival Day Holiday Standard holiday
1 May 2026 Friday Labour Day Standard holiday
14 May 2026 Thursday Ascension Day Standard holiday
24 May 2026 Sunday Whit Sunday (Pentecost) Standard holiday
1 July 2026 Wednesday Emancipation Day Standard holiday
12 October 2026 Monday Constitution Day Standard holiday
11 November 2026 Wednesday Sint Maarten Day Standard holiday
25 December 2026 Friday Christmas Day Standard holiday
26 December 2026 Saturday Second Day of Christmas (Boxing Day) Standard holiday