Working in Anguilla as a French National: Permit, Labour Law, Tax and Contributions

The Immigration Department, based in The Valley, handles in particular applications for extended stay, belonger status, permanent residence, visas and travel documents, and stamps the authorisation on the passport of a work permit holder (permit form C, photo and passport). The Department of Labour processes the permit itself. The official labour page specifies that each vacant post must first be advertised, then that the employer or candidate collects the forms and the medical report from the Department and submits the complete file there.

The file includes proof of advertisement, the application form, the birth certificate and passport, a criminal record covering the last ten years, proof of diplomas or qualifications, a recent medical report, four identity photographs, a certificate from the Social Security Board attesting that the employer is registered and up to date with its contributions, the business licence and the employer’s tax certificate. An incomplete file is returned. The permit categories are employee, self-employed, renewal and temporary permit. A fee, set according to profession and qualifications, is due for each permit, and an EC$100 processing fee (about €33) is paid before processing. The fee scale and the period of validity of permits were not read on the pages consulted: they should be requested from the Department of Labour (264 497 3511) and from immigration (264 497 3994, immigration@gov.ai).

The Labour (Relations) Act also governs who bears these costs: the employer cannot recover from the employee recruitment costs, including a visa fee or a bond, with the exception of work permit fees, of which it may deduct at most 50% of the amount after consulting the employee and under the direction of the Commissioner of Labour. The guide working abroad recalls the points common to all countries.

On 21 June 2023, the Executive Council of Anguilla examined the report of the minimum wage advisory committee, which recommended EC$16.15 an hour, and approved the publication, for consultation, of a national minimum wage of EC$16.20 an hour, i.e. US$6.00 (about €5.35). The minutes specify that this wage would apply to all employees, whatever the sector, status or age, that no benefit in kind could substitute for it and that work permit renewals might require proof that the applicant can pay it. An implementation date of 1 January 2024 was targeted.

A “Minimum Rate of Wages Order, 2023” appears among the Department of Labour documents; its scanned text could not be read, so the rate actually in force should be confirmed with the Department before any negotiation. The official sources consulted publish no up-to-date median income or pay scale by sector: these figures are therefore not given. Figures for unemployment, inflation and GDP per capita appear in the “Economic benchmarks” block above. The conversions in this page are based on the ECB reference rate and on the parity of EC$2.70 to US$1 that emerges from the same minutes.

The Labour (Relations) Act (Revised Statutes of Anguilla, chapter L7) sets the framework. Every employee works under a contract, oral or written, whose terms may appear in a contract, a written statement of employment conditions, internal rules or a collective agreement. A probationary period may be agreed at the start of a new job. The normal day is 8 hours and the normal week 44 hours; the employer grants at least 24 consecutive hours of rest per 7-day period, and cannot employ a person for more than 12 hours in a 24-hour period. Managers who work more than 44 hours a week are entitled to compensatory rest, calculated at no less than one and a half hours per hour of overtime.

The employee is entitled to at least 15 days of paid annual leave, earned on the anniversary of hiring. Paid sick leave is one day for 22 days worked after 110 days with the employer, then two normal weeks a year after 12 months, not cumulative with the Social Security Board sickness benefit. Maternity leave is at least 14 weeks, including 6 compulsory weeks after the birth, with basic salary paid by the employer minus the maternity benefits from social security; paternity leave is four weeks, two of which are paid by the employer.

Notice depends on the pay frequency and seniority: for a monthly-paid employee, one month under one year of service, two months between one and five years, three months from five years, and at least three months for a manager or professional; for an employee paid at shorter intervals, one, two or four weeks. In case of dismissal for redundancy, the minimum severance pay is one week of salary per complete year of seniority for the first five years, then two weeks beyond that. The text in force should be checked on the government’s laws website, as changes may have occurred since. For a seconded French employee, the question of the applicable law is separate: see the guide seconded or expatriate.

The Inland Revenue Department (IRD) administers property tax, accommodation tax, the goods and services tax (GST, introduced on 1 July 2022), business licences and the Universal Social Levy (USL), formerly the Interim Stabilisation Levy. The USL is a 3% levy on the gross salary of any employee earning more than EC$2,000 a month (about €660), the employer paying an equivalent amount on a monthly salary of up to EC$12,000 (about €3,963); the self-employed person pays 6% of their gross earnings above EC$2,000 a month. Returns and payments are due no later than ten days after the end of each month; late filing costs EC$50 a day, up to EC$2,000 a month, with interest of 1% a month on sums due.

No personal income tax appears in the list of taxes published by the IRD, whose services cover GST, USL, property tax, accommodation tax, money transfer tax, business licences and vehicle licences. The revenue table in the budget does, however, group “property and income taxes” without detail: an employee’s situation should be confirmed with the IRD (264 497 8334, inlandrevenue@gov.ai) before signing a contract.

On the French side, the BOFiP list of tax treaties in force does not include Anguilla, and the entry devoted to the United Kingdom mentions no extension to a territory. The BOFiP list of tax information exchange agreements mentions an agreement of 30 December 2010 between the French and Anguillan governments, in force since 15 December 2011 (decree no. 2012-57 of 18 January 2012): it provides for the exchange of information and does not replace a double taxation treaty. Tax domicile remains defined by article 4 B of the CGI (French General Tax Code; home or main place of stay, professional activity, centre of economic interests); a single criterion is enough to be domiciled in France.

Registration with the Social Security Board is compulsory for employees, employers and self-employed workers. In a message of 7 January 2025, the Board reminds us that the employer and employee rates each rise from 5.25% to 5.5% on 1 January 2025, i.e. 11% in total, paid by the employer on behalf of the employee. The Board’s contributions page, undated, still indicates 10% of salary, of which 5% is withheld from the employee; the current year’s rate should be confirmed with the Board (264 497 2201/2, info@ssbai.com). Insurable earnings ceilings exist, but their amount was not read.

Benefits are cash benefits. Sickness benefit is 60% of average insurable earnings over the previous 13 weeks, for 26 weeks (extendable by 26 weeks), after 26 weeks of insurable employment and work in 8 of the 13 weeks preceding the illness. Maternity allowance is 60% of average insurable earnings over the previous 39 weeks, with 26 weeks of insurable employment of which 20 in the 39 weeks before the birth, and a flat-rate grant of 1,350 dollars (the page does not specify the currency). The old-age pension is paid at 65, with 500 weeks of contributions (a lump sum from 150 weeks), and a minimum pension of 165 dollars a week; invalidity requires 150 weeks of contributions before 65. The payment of these benefits abroad is not covered in the pages read.

For a French national, two effects are added: local contributions open no right to a French pension, CLEISS (the French centre for European and international social security liaison) specifying that periods completed under a local scheme are not taken into account in calculating the French pension outside an agreement, and a refund of contributions can sometimes be requested on leaving the country. The page healthcare reimbursement in Anguilla details health cover.

A self-employed person registers with the Social Security Board and pays 6% USL on gross earnings above EC$2,000 a month, with a return even when their earnings are lower. To carry on a commercial activity, they apply for a business licence (form A): passport, business plan, tax certificate, proof of payment of fees, and, for a non-belonger, three character references, a bank reference with a certificate of financial capacity and a criminal record. The fees were not read. The pages consulted describe no remote work or digital nomad visa; the question of a self-employed person’s work authorisation is put to immigration.

The Select Anguilla portal, linked from the government website, presents a “High Value Resident” status: an annual flat payment of US$75,000 (about €66,875) that simplifies local tax on worldwide income, for people who own a property worth at least US$400,000, are present at least 45 days a year and declare fewer than 183 days in any other country. Such a local status does not change the determination of French tax domicile, which follows the criteria of article 4 B of the CGI. For nomad profiles, see digital nomad insurance.

According to the government's budget speech, real GDP growth, estimated by the Eastern Caribbean Central Bank, is driven by tourism, construction and business services. Tourism remains “the cornerstone” of the real economy, with rising visitor arrivals and a new airport terminal. The statistics department publishes visitor arrivals every month. The “.ai” internet domain provides a significant share of projected non-tax revenue. Food, water, land and technology also feature, with tourism, among the growth pillars cited by the government.

The currency is the Eastern Caribbean dollar, the US dollar being widely accepted, according to the government overview page. Job prospects therefore concentrate on hotels, catering, construction and public and financial services; the government plans to hire nurses, paramedics and anaesthetists, but the issuing of a permit depends on the prior advertisement of the post and the assessment of the Department of Labour.