Saint-Martin Salary & Net Pay Calculator

Collectivite de Saint-Martin Payroll & Social Regulations

The French Collectivity of Saint-Martin (COM 978) enjoys autonomous fiscal authority under Article 74 of the French Constitution and the Code des impots de Saint-Martin, while social security coverage is administered through the Caisse Generale de Securite Sociale (CGSS) de la Guadeloupe.

1. The "5-Year Rule" for Fiscal Domicile (*Regle des 5 Ans*)

Under Organic Law LO n° 2007-223, an individual must be physically domiciled in Saint-Martin for at least five continuous years before qualifying for the local Saint-Martin income tax code. During the initial 5 years, residents remain subject to French metropolitan income tax legislation, though social security contributions are paid locally to CGSS Guadeloupe.

2. Employee & Employer Social Contributions

• Employee Cotisations (~22% Non-Cadre / ~25% Cadre): Includes health insurance (Assurance maladie), mandatory basic and complementary AGIRC-ARRCO pension contributions, and CSG/CRDS (9.70% assessed on 98.25% of gross earnings).
• Employer Cotisations & LODEOM Exonerations: Employers in Saint-Martin benefit from generous overseas employment incentives under the Loi LODEOM, reducing social charges from ~42% down to 10%–25% for priority sectors such as hotels, tourism, restaurants, and marine services.

3. Currency & Cross-Border Labor

While the legal statutory currency is the Euro (€), the United States Dollar (USD) is ubiquitously accepted due to open borders with Dutch Sint Maarten. Employment contracts and payroll declarations to URSSAF / CGSS must be denominated in Euros.