Employer Tax Contributions

Tax Type	Rate	Base
Social Security	~40% (employer average)	Gross wages
Unemployment Insurance	2.80%	Up to €4,728
AGS (Wage Guarantee Fund)	0.25%	Up to €4,728
Income Tax Withholding	Progressive brackets (PAYE)	Net taxable income

Filing & Compliance

• Monthly Social Security Declarations and payments are due by the middle of the following month.
• Monthly Income Tax Withholding remittances are due by the middle of the following month.
• Annual reporting obligations apply for social contributions and income tax.

In Mayotte, employee tax deductions primarily consist of income tax and social security contributions, withheld by the employer under the PAYE (Pay-As-You-Earn) system.

Income Tax

Income tax in Mayotte follows the French progressive tax system. The exact rates for 2025 are pending the enactment of the 2025 budget bill. As of January 1st, 2025, the rates remain aligned with the 2024 structure until the new legislation is published in the Official Journal. Any changes will be reflected once the 2025 budget law is finalized.

Social Security Contributions

Employers in Mayotte deduct social security contributions directly from employee salaries. These contributions fund several programs:

• Health Insurance: Provides healthcare coverage for employees. Rates are determined by several factors, including income and individual circumstances.
• Family Allowances: Supports employees with children.
• Pension: Contributes towards the employee's retirement pension.
• Occupational Accidents and Illness: Covers medical expenses and lost income resulting from workplace incidents.
• Unemployment Insurance: Provides financial assistance to employees who lose their jobs.

Other Deductions

In addition to income tax and standard social security contributions, other potential deductions from employee salaries include contributions towards complementary retirement plans (if applicable), and partial reimbursement of employee transportation costs.

Employer Contributions

Mayotte employers also contribute to their employees' social security and other benefits, matching certain employee contributions and bearing the full cost for others. The employer's contribution is calculated as a percentage of the employee's gross salary, with specific rates varying according to the type of contribution, the employer's industry, and other factors.

Reporting and Payment

Employers are legally obligated to declare and remit all withheld income tax and social security contributions to the appropriate French authorities, usually the URSSAF (Unions de Recouvrement pour la Sécurité Sociale et les Allocations Familiales). Strict deadlines and procedures are in place to ensure timely payments and accurate reporting. It is important to comply with these requirements to avoid penalties.

It's crucial to remember that the provided information is accurate as of today, February 5, 2025, and might change depending on new legislation or official updates. Consulting official sources or a tax professional is essential for staying up-to-date with the most current regulations.