Employer of Record Guide in 
Martinique

Expanding your team to Martinique opens doors to exceptional French-Caribbean talent, but navigating the unique blend of French employment law and local regulations requires expertise. Our comprehensive guide simplifies the complexities of hiring in this vibrant overseas territory, helping you build compliant global teams with confidence.

Capital City

Fort-de-France

Currency

Euro (€)

Languages

French

Population size

349,925
OVERVIEW

Key stats and facts

Martinique's economy thrives on a diverse mix of industries, from growing tech sectors to traditional hospitality and agriculture, all operating under French employment standards. Understanding the local market dynamics and regulatory landscape is essential for successful talent acquisition in this strategic Caribbean location.

Major economic hubs

Fort-de-France, Le Lamentin, Sainte-Marie, Les Trois-Îlets

Skills in demand

Software Developer, Digital Marketing Specialist, Nurse, Agricultural Worker, Hospitality Staff

Currency

Euro (€)

Language

French

GDP per Capita

27,179 EUR per capita

Standard Tax Rate

30% federal

Your EOR guide in 
Martinique

From minimum wage requirements to complex social security contributions, Martinique's employment framework follows French regulations with territorial nuances that can impact your hiring strategy. This detailed breakdown covers everything from payroll cycles to holiday entitlements, giving you the practical knowledge needed to onboard and manage your Martinique-based team members effectively.

Minimum Wage

Martinique follows the French minimum wage system (SMIC - Salaire Minimum Interprofessionnel de Croissance).

Rate Type Amount (EUR) Effective Date
Hourly Rate €11.65 January 1, 2024
Monthly Rate (35-hour week) €1,766.92 January 1, 2024
Annual Rate €21,203.04 January 1, 2024

Note: These rates are subject to annual adjustments based on inflation and economic indicators.

Payroll Cycle

  • Monthly: Most common payment frequency
  • Bi-monthly: Allowed with employee agreement
  • Payment deadline: Must be paid by the last day of the month for work performed in that month

Individual Income Tax

Martinique residents are subject to French income tax rates with some territorial adjustments:

Income Bracket (EUR) Tax Rate
Up to €10,777 0%
€10,778 to €27,478 11%
€27,479 to €78,570 30%
€78,571 to €168,994 41%
Over €168,994 45%

Note: Additional territorial taxes may apply specific to Martinique.

Tax Residency Criteria

Individuals are considered tax residents of Martinique if they:

  • Maintain their primary residence in Martinique for more than 183 days per year
  • Have their principal economic interests in the territory
  • Exercise their main professional activity in Martinique

Employer Payroll Contributions

Employers in Martinique must pay substantial social security contributions on top of gross salaries:

Contribution Type Employer Rate Employee Rate
Health Insurance 13.00% 0.75%
Unemployment Insurance 4.05% 2.40%
Retirement (Basic) 17.75% 11.45%
Family Allowances 5.25% 0%
Work Accident Insurance 0.68% - 3.18% 0%
Professional Training 1.68% 0%
Total Estimated Range 42% - 45% 14% - 15%

Note: Rates may vary based on company size and industry sector.

Working Hours

The standard working week in Martinique follows French regulations:

  • Standard week: 35 hours over 5 days
  • Daily maximum: 10 hours (with exceptions)
  • Weekly maximum: 48 hours (including overtime)
  • Rest period: Minimum 11 consecutive hours between working days

Overtime Pay

  • Rate: 125% of regular hourly rate for first 8 hours of overtime per week
  • Enhanced rate: 150% for hours beyond 43 hours per week
  • Annual limit: 220 hours of overtime per employee
  • Compensatory time: May be offered instead of pay with employee agreement

Employment Classifications

  • Full-time (CDI): Permanent contract with no fixed end date
  • Fixed-term (CDD): Temporary contract for specific duration or project
  • Part-time: Less than 35 hours per week with proportional benefits
  • Apprenticeship: Special contracts for vocational training

Vacation Leave

  • Annual entitlement: 2.5 working days per month worked (30 days per year)
  • Accrual: Earned from June 1 to May 31 of the following year
  • Minimum period: Employees must take at least 12 consecutive days during summer period
  • Payout: Unused vacation must be paid out at termination

Sick Leave

  • Waiting period: 3 days before social security benefits begin
  • Duration: Up to 360 days over 3 years for same illness
  • Employer obligation: May supplement social security payments
  • Medical certificate: Required from day 1 of absence

Maternity Leave

  • Duration: 16 weeks total (6 weeks before birth, 10 weeks after)
  • Multiple births: Extended to 26 weeks for twins, 34 weeks for triplets
  • Benefits: Paid by social security at approximately 100% of salary
  • Job protection: Position guaranteed upon return

Paternity Leave

  • Duration: 28 days (including 7 mandatory days immediately after birth)
  • Benefits: Paid by social security
  • Timing: Must be taken within 6 months of birth
  • Adoption: Same entitlements apply for adoptive fathers

Parental Leave

  • Duration: Up to 3 years per child
  • Eligibility: After 1 year of employment
  • Benefits: Unpaid, but job protection guaranteed
  • Flexibility: Can be taken part-time or full-time

Other Statutory Leave

  • Bereavement: 3 days for spouse/child, 1 day for parents/siblings
  • Marriage: 4 days for employee's wedding, 1 day for child's wedding
  • Moving: 2 days for change of residence
  • Training: Right to continuing professional development

Summary

Leave Type Duration Paid? Funding
Vacation 30 days/year Yes Employer
Sick Leave Up to 360 days Partially Social Security + Employer
Maternity 16-34 weeks Yes Social Security
Paternity 28 days Yes Social Security
Parental Up to 3 years No Job protection only
Bereavement 1-3 days Yes Employer

Termination Types

Termination for Cause (Licenciement pour faute):

  • Requires serious misconduct or repeated violations
  • No notice period or severance required
  • Must follow disciplinary procedure

Economic Termination (Licenciement économique):

  • Due to business difficulties or restructuring
  • Requires consultation with employee representatives
  • Enhanced severance and retraining obligations

Termination Without Specific Cause:

  • Allowed after probationary period
  • Must provide proper notice and severance
  • Cannot be discriminatory or abusive

Notice Period Requirements

Notice periods vary based on employment category and length of service:

Employment Category Length of Service Notice Period
Executives Any period 3 months
Supervisors/Technicians Less than 2 years 1 month
Supervisors/Technicians 2+ years 2 months
Other Employees Less than 6 months None
Other Employees 6 months - 2 years 1 month
Other Employees 2+ years 2 months

Severance Pay

Legal Severance (Indemnité légale):

  • 1/4 month's salary per year of service (first 10 years)
  • 1/3 month's salary per year of service (beyond 10 years)
  • Minimum: 1/4 month's salary if employed 8+ months

Conventional Severance:

  • Often higher amounts specified in collective agreements
  • May include additional benefits or enhanced calculations

Probationary Periods

Contract Type Maximum Probationary Period
Executives 4 months
Supervisors/Technicians 3 months
Other Employees 2 months
Fixed-term Contracts 1 day per week (max 2 weeks)

Final Pay Requirements

  • Timing: Must be paid immediately upon termination
  • Components: Final salary, unused vacation, severance, any bonuses
  • Certificate: Employer must provide work certificate and employment documents

Legal Protections

Employees cannot be terminated for:

  • Pregnancy or maternity leave
  • Union activities or employee representation
  • Filing complaints about working conditions
  • Discrimination based on protected characteristics

National Holidays

Martinique observes French national holidays plus local celebrations:

Holiday Date Notes
New Year's Day January 1
Carnival Monday Variable Local holiday
Carnival Tuesday Variable Local holiday
Ash Wednesday Variable Local holiday
Easter Monday Variable
Labour Day May 1
Victory Day May 8
Ascension Day Variable
Whit Monday Variable
Abolition of Slavery May 22 Local commemoration
Assumption August 15
All Saints' Day November 1
Armistice Day November 11
Christmas Day December 25

Holiday Pay Rules

  • Eligibility: Employees with 3+ months of service
  • Rate: Normal daily wage
  • Working on holidays: Double pay plus compensatory rest day
  • Part-time employees: Proportional entitlement based on hours worked

Regional Observances

Martinique celebrates additional cultural events that may affect business operations:

  • Carnival season: February/March (major cultural period)
  • Cultural festivals: Various throughout the year
  • Hurricane season considerations: June-November operational planning

Required Documentation

Employment Contract Elements:

  • Job title and detailed job description
  • Salary and benefits package
  • Working hours and location
  • Probationary period terms
  • Termination clauses compliant with French law

Government Forms:

  • Social Security Registration: Mandatory for all employees
  • Tax Declaration: For income tax withholding
  • Work Permit: If applicable for non-EU nationals
  • Health Insurance: Enrollment in French social security system

Work Authorization

EU/EEA Citizens:

  • No work permit required
  • Must register with local authorities if staying over 3 months

Non-EU Citizens:

  • Work permit required before employment begins
  • Employer must demonstrate job cannot be filled by EU citizen
  • Various visa categories available based on skills and duration

Background Checks

  • Criminal record check: May be required for certain positions
  • Professional references: Standard practice
  • Educational verification: Required for regulated professions
  • Medical examination: Mandatory for certain industries

Data Protection Compliance

Martinique follows French GDPR implementation:

  • Employee consent: Required for data collection and processing
  • Data minimisation: Only collect necessary information
  • Right to access: Employees can request their personal data
  • Secure storage: Must protect employee information appropriately

Language Requirements

  • Official language: French is mandatory for all official documents
  • Workplace communication: French proficiency generally required
  • Contracts: Must be provided in French
  • Training materials: Should be available in French

Onboarding Timeline

Step Timeline
Job offer accepted Day 0
Work permit application (if needed) 2-8 weeks before start
Employment contract signed 1 week before start
Social security registration First day of work
Health and safety training First week
Probationary period review End of probationary period

Worker Classification

French labor law strictly distinguishes between employees and independent contractors:

Employees (Salariés):

  • Work under employer direction and control
  • Receive regular salary with social security contributions
  • Protected by labor law and collective agreements
  • Entitled to paid leave and benefits

Independent Contractors (Travailleurs indépendants):

  • Work autonomously with own methods and schedule
  • Invoice for services and handle own taxes
  • No employment protections or benefits
  • Must register as self-employed

Misclassification risks: Significant penalties and back-payment of social contributions

Collective Agreements

Many sectors in Martinique are covered by collective agreements that provide enhanced benefits:

  • Minimum wage supplements: Often above legal minimum
  • Additional leave: Beyond statutory requirements
  • Enhanced severance: Higher termination payments
  • Professional development: Training and advancement opportunities

Cultural Considerations

Work-Life Balance:

  • Strong emphasis on personal time and family
  • Lunch breaks are important cultural moments
  • Vacation periods (especially August) are widely respected

Communication Style:

  • Formal business relationships initially
  • French business etiquette expected
  • Hierarchy and titles are important

Diversity and Inclusion:

  • Rich multicultural environment
  • French anti-discrimination laws apply
  • Respect for Creole culture and traditions

Remote Work Framework

Legal Framework:

  • Right to disconnect after working hours
  • Employer must provide necessary equipment
  • Health and safety obligations extend to home office
  • Written agreement required for regular remote work

Practical Considerations:

  • Internet infrastructure generally reliable in urban areas
  • Time zone alignment with European business hours
  • Cultural preference for in-person collaboration

Hurricane Season Preparedness

Operational Planning:

  • June to November hurricane season affects business continuity
  • Employers should have emergency procedures
  • Flexible work arrangements during severe weather
  • Employee safety is legal priority during natural disasters

What Borderless AI Handles:

  • Employment contract creation and compliance
  • Payroll processing with French social security contributions
  • Tax withholding and reporting
  • Leave management and statutory compliance
  • Termination procedures and documentation
  • Local HR support and guidance

Built-in benefits packages for
Martinique

When the world is your competition, it pays to incentivize new hires and existing alike. Borderless AI benefits packages typically inlucde:

Medical Insurance

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Dental Insurance

United Healthcare
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Retirement Contribution

United Healthcare
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Life Insurance

United Healthcare
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Vision Insurance

United Healthcare
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