Working in Martinique from Mainland France: Employment Law, Salaries, Civil Service, Taxes and the Economy

Martinique is part of the Republic and national law applies there, with the adaptations that Article 73 of the Constitution authorises where the territory’s particular constraints justify them, notably for the civil service, taxation and public property law (IEDOM). For a French citizen, there is therefore neither a work permit nor a visa: an employment contract is concluded there as in any region, under the Labour Code and with the same contacts (France Travail, the French employment agency; the labour inspectorate).

People of foreign nationality joining a spouse or wishing to work should enquire with the prefecture of Martinique, which has a section “Foreign nationals in Martinique”. For an employee seconded or transferred from mainland France, the concept of secondment abroad does not apply: it is a move within French territory.

The SMIC is €12.31 gross an hour, i.e. €1,867.02 gross a month (€1,477.93 net) for 35 hours a week. Its amount is revalued in line with inflation (IEDOM). The public service gives the same amounts.

In the private sector, the average monthly net salary in full-time equivalent is of the order of €2,400, slightly higher than in Guadeloupe and Réunion, and slightly lower than in French Guiana. By socio-professional category, Insee notes the following levels:

• Managers: €4,547 in Martinique, against €4,629 in France as a whole.
• Intermediate professions: €2,683, against €2,633.
• Clerical and service employees: €1,982, against €1,941.
• Manual workers: €1,967, against €2,051.

The average net salary of women is €2,332 and that of men €2,541; the gap, of 8%, is smaller than nationally (13%).

IEDOM describes a job market that is “in the doldrums”: salaried headcount and private employment are falling; the ILO unemployment rate remains high. Business failures are rising. Martinique nevertheless shows an unemployment rate lower than the other overseas departments.

Non-market services (public administration, education, health, social work) account for 41.8% of salaried headcount and 37.0% of value added. Market services weigh 47.4% of value added (trade, transport, accommodation and catering: 17.3%; other market services: 30.1%). Hotels and catering represent 5.0% of salaried headcount. Agriculture, industry and construction are more modest (2.5%, 9.4% and 3.6% of value added).

For a new arrival, these figures show the weight of public employment and services. As the territory is the oldest region in France, health and social work also occupy an important place. Current vacancies can be viewed with France Travail.

The public service indicates that the index-linked pay of a State or hospital civil servant posted in Martinique is increased by 25%. The DGAFP (the civil service directorate) bonified leave guide for its part cites, for employees working in Martinique, a 40% supplement to gross index-linked pay. The two sources do not coincide: the rate, the calculation basis and any additional elements should be confirmed with the managing department before the transfer.

• Bonified leave: according to the DGAFP guide, it is open to civil servants working in Martinique whose centre of moral and material interests (CIMM) is in European France. Its duration is 31 days, it is earned from the 24th month of uninterrupted service and travel costs are covered under the applicable decrees. The CIMM is assessed on a body of evidence (home of relatives, land holdings, place of birth, bank accounts).
• During leave in mainland France: the employee does not receive the supplement linked to their posting; a residence allowance of 3% of gross index-linked pay is paid to them (DGAFP).
• Remoteness allowance: the former allowance under the decree of 22 December 1953 has been repealed since 1 January 2002 (Légifrance): it should not be counted on.

The texts in force should be checked on Légifrance or with your administration.

Social contributions come under national legislation: the CGSS of Martinique serves as health insurance fund, pension fund and Urssaf (the social security contributions collection body) for employers and the self-employed. IEDOM also notes that the overseas departments have social charge relief schemes for employers, handled with the Urssaf.

An employee opens their health insurance rights by carrying out their activity, with no minimum duration (Assurance Maladie, French national health insurance). In case of sick leave, sickness daily allowances represent 50% of the basic daily wage, capped at a daily amount revised each year (CLEISS, the French centre for European and international social security liaison). Reimbursement details are in the guide who reimburses what in Martinique.

The national income tax scale applies. Article 197 of the General Tax Code reduces tax by 30%, within the limit of €2,450, for taxpayers resident in Guadeloupe, Martinique and Réunion (the reduction is 40%, within the limit of €4,050, in French Guiana and Mayotte).

VAT is 8.5% at the standard rate and 2.1% at the reduced rate, with special rates of 1.75% and 1.05% for certain operations (impots.gouv.fr). Octroi de mer, a local tax on goods, is added when products enter the island. For daily life and budget, see the guide living in Martinique.

A self-employed person is covered by health insurance from the start of their activity (Assurance Maladie). The CGSS of Martinique houses the Urssaf for the self-employed. Business creations outside agriculture are falling; micro-entrepreneurs account for more than four creations in ten (IEDOM). The territory has nearly 50,000 businesses, of which nearly three quarters are in market services.

Remote work from Martinique for an employer based in mainland France is not detailed in the sources consulted. As the two territories come under the same law, there is no international coordination rule to invoke; the employer and the Urssaf confirm the body to which contributions are attached and the handling of the health insurance file.

The economy rests on services, which represent more than 80% of value added. IEDOM estimates GDP at about €10 billion in current euros and describes very low average annual growth. The currency is the euro. The coverage rate of external trade reaches only 12.3%: the island imports most of what it consumes, hence higher prices.

Activity is sensitive to social movements, then stabilises. Construction remains in difficulty, while tourism is growing thanks to cruises: more than one million visitors, including more than 300,000 cruise passengers and more than 500,000 stay tourists, most of whom come from metropolitan France. IEDOM recalls that cruise passengers’ spending weighs little in total tourist spending.

IEDOM finally stresses economic and social uncertainties, against a background of demographic decline, and calls for a lasting transformation of the economic model. Tension on energy prices could call into question the moderation of inflation.