Payroll and Benefits Guide Sint Maarten
Last updated: Mar 03, 2026
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
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
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)
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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Public Holidays Calendar
| 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 |
Questions & Answers