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Available in +150 countries
Employer costs, taxes, minimum wage and leave rules for hiring here, plus the faster route: hire a contractor with Ontop, no local entity needed.
2026
Currency
EUR (Euro)
Employer contributions
~28-30% employer SS (aligned toward mainland rates by 2028 convergence plan)
Minimum wage
EUR 1,387.22/month (SMIG Mayotte 2026, lower than mainland France SMIC)
Payment frequency
Monthly
Calendar year (Jan 1 - Dec 31)
Capital
Mamoudzou
Timezone
EAT (GMT+3)
Employee or contractor
If the work is project-based or you need to move fast, a contractor gets you the same talent with a fraction of the paperwork.
Employee
~EUR 3,200 total
/month
For a gross salary of
EUR 2,500 gross/month
Setup
Local entity or employer of record, plus tax and social security registration
Employer contributions
~28-30% employer SS (aligned toward mainland rates by 2028 convergence plan)
Mandatory extras
13th Month
Monthly admin
Monthly payroll - DSN - CSSM contributions - aligned with French mainland rules
Contractor with Ontop
No local entity
$49
/contractor/month
The agreed rate, plus Ontop from $49 per contractor per month.
Sign a contract, yours or an Ontop template. No local registration on your side.
No employer contributions: the contractor handles their own taxes and social security.
One payment per invoice, in one payroll run.
Paid into their Ontop Global Account in USD.
See the full side-by-side comparison
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A contractor's rate usually covers their own taxes, so compare total cost, not just gross pay. Run your numbers in the contractor vs employee calculator.
Hiring here: the full breakdown
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Payroll guide
Employer costs come on top of gross pay. Use these figures to budget a hire and to compare it with a contractor rate.
Total monthly cost
~EUR 3,200 total
Example gross salary
EUR 2,500 gross/month
~EUR 1,575 net
Net pay to the employee
Tax and employee contributions
Withheld from gross pay
~EUR 700 SS
Employer contributions on that salary
Employer contributions
~28-30% employer SS (aligned toward mainland rates by 2028 convergence plan)
Employee contributions
~10% employee SS + income tax
Total cost above gross
~45% above gross (aligned with French system)
Figures are estimates for planning. Rates change with each budget and can vary by sector, so confirm them before you make an offer.
What people earn here, from the legal floor to the main cities, plus the extra pay most employers budget for.
National average
~EUR 1,500
Per month
Mamoudzou
EUR 2,000 - 4,000
~25%
Koungou
EUR 1,600 - 3,000
~10%
Monthly gross. National average salary per year:
~EUR 18,000
Minimum wage
EUR 1,387.22/month (SMIG Mayotte 2026, lower than mainland France SMIC)
Paid:
Monthly
Extra pay
13th Month
Common in formal sector
December
Collective agreements can set sector minimums above the national one. Check whether one applies to the role before you set the salary. Next step: estimate the full cost of an employee.
Who collects what, how often, and what happens when a payment is late.
Income tax brackets
0% / 11% / 30% / 41% / 45% (aligned with French brackets)
Tax year:
Calendar year (Jan 1 - Dec 31)
Filing calendar
Monthly DSN
Social security payments
May/June (aligned with French declaration)
Income tax
By February/March
Employee tax certificate
Attestation fiscale
May/June
Annual return
Declaration de revenus
Late payment penalties
Late SS: French-rate penalties
Who collects what
DGFIP
Income tax
CSSM
Social security
DIECCTE Mayotte
Labour law inspection
The time off and paid leave every employee is entitled to by law. Budget for it when you compare an employee with a contractor.
Annual leave
Conges payes
25 working days
Public holidays
~11 public holidays + local
Sick leave
Arret maladie
CSSM pays from day 4
Maternity leave
16 weeks
100% CSSM
The contracts you can use, and what ending an employment relationship costs.
Permanent
CDI (Contrat a Duree Indeterminee)
Fixed term
CDD (Contrat a Duree Determinee)
Independent contractor
Auto-entrepreneur
Collective agreements
Convention Collective (applicable mainland CCN)
Ending employment
Indemnite de licenciement
How it is calculated
French Labour Code rules apply
Calling someone a contractor does not make them one. If the role works like employment in practice, local authorities can reclassify it, with back contributions and penalties.
The errors that most often trigger back payments and penalties here, and what to do instead.
SMIG Convergence Plan Non-Tracking
Risk Level: HIGH
Mayotte's minimum wage converges toward mainland France's SMIC under a phased plan. Annual increases are larger than mainland adjustments. Employers who apply static rates between official update announcements fall behind.
CSSM vs URSSAF Contribution Structure
Risk Level: MEDIUM
Mayotte's social security is administered by CSSM - not URSSAF - with different contribution rates than mainland France during the convergence period. Employers who apply mainland rates to Mayotte employees create over/under-payment.
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Next topicOntop is the Global Workforce Engine for contractor teams: contracts, compliance documents and payments in 150+ countries.
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$49
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1 run
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USD
Global Account for every contractor
FAQ
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Ontop works with contractors, not employees. As Contractor of Record, Ontop handles contracts, compliance documents and payments for contractors in 150+ countries. To employ someone, you need a local entity or an employer of record. Ontop doesn't act as your employer of record.
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Employers pay contributions on top of gross salary. The cost table on this page shows the rates that apply here and a worked monthly example. A contractor with Ontop costs the agreed rate plus Ontop from $49 per contractor per month.
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Many countries require an extra month or an annual bonus for employees. The salaries section on this page shows the one that applies here and when it is usually paid. Contractors are paid what you agree in the contract.
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Employers withhold income tax and the employee's social security share every pay run, then pay them to the local authorities. The taxes section on this page lists the brackets, rates and filing deadlines that apply here.
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Yes. The contractor vs employee calculator compares the full cost of an employee, employer contributions included, with a contractor rate plus Ontop's monthly fee.
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When the work is project-based, you need to start fast or you don't have a local entity. If the person will work fixed hours, under your direction and only for you, local law may treat them as an employee, so hire them as one.
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Misclassifying employees as contractors, missing tax and social security deadlines, and ignoring collective agreements that set higher wage floors. The mistakes section on this page covers the ones that come up most often here.
Compare employer costs, taxes and contractor rules in nearby countries:
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.