Global coverage
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
XPF CFP (CFP Franc)
Employer contributions
~32% employer CAFAT (health, family, pension)
Minimum wage
XPF 196,200/month (SMIG 2024)
Payment frequency
Monthly
Calendar year (Jan 1 - Dec 31)
Capital
Noumea
Timezone
NCT (GMT+11)
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
~XPF 792,000 total
/month
For a gross salary of
XPF 600,000 gross/month
Setup
Local entity or employer of record, plus tax and social security registration
Employer contributions
~32% employer CAFAT (health, family, pension)
Mandatory extras
13th Month Salary
Monthly admin
Monthly payroll - CAFAT by month-end - IRPP - annual April return
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
~XPF 792,000 total
Example gross salary
XPF 600,000 gross/month
~XPF 354,000 net
Net pay to the employee
Tax and employee contributions
Withheld from gross pay
~XPF 192,000 CAFAT
Employer contributions on that salary
Employer contributions
~32% employer CAFAT (health, family, pension)
Employee contributions
~9% employee CAFAT + income tax (IRPP)
Total cost above gross
~32% above gross (CAFAT)
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
~XPF 400,000
Per month
Noumea
XPF 450,000 - 1,400,000
~40%
Mont-Dore
XPF 350,000 - 1,000,000
~10%
Monthly gross. National average salary per year:
~XPF 4,800,000
Minimum wage
XPF 196,200/month (SMIG 2024)
Paid:
Monthly
Extra pay
13th Month Salary
Common per collective agreement
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% / 15% / 24% / 30% / 40% (territorial rates)
Tax year:
Calendar year (Jan 1 - Dec 31)
Filing calendar
Monthly CAFAT declarations
Social security payments
April 30 (annual IRPP)
Income tax
By February 28
Employee tax certificate
Attestation de Salaires
April 30
Annual return
Declaration IRPP
Late payment penalties
Late CAFAT: 10% penalty; late IRPP: 10% + interest
Who collects what
Direction des Services Fiscaux
Income tax (IRPP)
CAFAT
Social insurance
Direction du Travail et de l'Emploi (DTE)
Labour law
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 Annuels Payes
25 working days/year
Public holidays
~14 public holidays
Sick leave
Arret Maladie
CAFAT pays from day 4 at 80%
Maternity leave
16 weeks maternity
Full pay CAFAT
The contracts you can use, and what ending an employment relationship costs.
Permanent
Contrat de Travail a Duree Indeterminee (CDI)
Fixed term
Contrat a Duree Determinee (CDD)
Independent contractor
Contrat de Prestation de Services
Collective agreements
Convention Collective
Ending employment
Indemnite de Licenciement
How it is calculated
Scales with seniority per Labour Code caledonian
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.
Kanak Customary Law Interaction
Risk Level: HIGH
New Caledonia has a unique legal framework where Kanak customary law coexists with French civil law. Employment of Kanak workers may involve customary leave obligations for clan ceremonies. These are recognised but must be structured within formal employment contracts.
Mining Sector (Nickel) Employment Compliance
Risk Level: HIGH
New Caledonia holds 25% of world nickel reserves. Mining employers are subject to specific sector collective agreements with higher wages and enhanced benefits. CAFAT audits in the mining sector are detailed and regular.
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Next topicOntop is the Global Workforce Engine for contractor teams: contracts, compliance documents and payments in 150+ countries.
150+
countries
$49
per contractor per month
1 run
to pay your whole team
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.