Working in Tokelau as a French National: Permit, Jobs, Salaries, Social Security and Tax

The official brochure Guidelines for visiting Tokelau states that non-Tokelauans must apply for a permit to enter Tokelau; the application is addressed to the immigration officer of the Department of Transport and Support Services, in Apia. The categories of work permit, their duration and their conditions do not appear in the official pages read, and France Diplomatie (the French foreign ministry) describes no entry rule specific to Tokelau. A French national therefore goes to Tokelau to work only after obtaining the permit and the agreement of their employer.

The French-New Zealand working holiday programme concerns New Zealand; no source read extends it to Tokelau, and the rules of such a programme do not apply to Tokelau unless the Government of Tokelau says so. Access is through Samoa, whose entry conditions are on the France Diplomatie page on Samoa.

Tokelau’s national administration is provided by a public service based in Apia, while most public services are delegated to the villages, where a general manager and their team support each village council (Government of Tokelau). The vacancies published by the government, for example that of deputy director of the Department of Education, specify the location of the post, the qualifications expected and the pay band. The main jobs are therefore those of administration, teaching and village public services.

A foreign employee travels on the territory’s ship, which the official brochure says carries at most 60 passengers on international trips (about 24 hours to Fakaofo, 26 to Nukunonu and 30 to Atafu) and whose annual schedule may change without notice. Leave, returns to Apia and medical consultations away from the atolls are therefore planned with the employer according to the boat timetable.

The job market is not described by detailed statistics in the sources read. The automatic economic indicators on the page give the growth, inflation and unemployment benchmarks that exist.

No statutory minimum wage was found in the official sources read. The government’s job vacancies refer to a public pay scale by bands, the Tokelau Pay Scale, and give the post’s pay band in New Zealand dollars; the exact amount is read in the vacancy itself, as it changes with the scale. The salary of a private-sector or village post is negotiated with the employer.

The cost of living depends on supplies by boat from Samoa, handled by cooperatives and private shops. An expatriate therefore compares their salary with a budget that includes accommodation, imported food and trips to Apia. Detailed information is on the page living in Tokelau.

Social security. CLEISS indicates that France has signed no bilateral social security agreement with New Zealand, and the list of agreements in force includes neither New Zealand nor Tokelau. An expatriate who works on site is subject to the social security scheme of the country of work and is no longer insured in France; they hand back their carte Vitale, and may join the CFE (the Caisse des Français de l’Étranger, the voluntary health insurance scheme for French expatriates) voluntarily for sickness, work accidents and the basic pension, without being exempt from compulsory local contributions. Unemployment insurance or a supplementary pension are taken out separately (CLEISS).

Secondment. An employer established in France may keep its employee in the French scheme, on the basis of domestic law, for 3 years renewable only once; after the maximum period, a 2-year wait must be observed before a new secondment in the same country by the same company, failing which the employee becomes an expatriate and falls under the local scheme alone. The formalities are made with Urssaf (international mobility department), and care is covered within the limit of French benefits, on paid invoices sent with form S 3125c (CLEISS).

Income tax. The BOFiP list of tax treaties concluded by France includes New Zealand (treaty of 30 November 1979) but not Tokelau. Article 3 of this treaty, which defines its territorial scope, could not be read on impots.gouv.fr: its application to Tokelau is not to be presumed. The income tax regime applying in Tokelau was not found in the sources read. On the French side, a taxpayer is taxed in France on all of their income if they have their home or main place of stay, their main professional activity or the centre of their economic interests there (article 4 B of the CGI, the French general tax code, BOFiP): a work stay in Tokelau may therefore leave a tax residence in France, depending on the family and asset situation. Validation by the French tax administration before departure avoids unpleasant surprises.

No rule on self-employed activity was read in Tokelau’s official pages: authorisation to practise, fees to pay and tax rules should be requested from the Government of Tokelau, at the same time as the entry permit. There is no sickness coordination with France; the self-employed worker chooses between the CFE, international insurance and an individual contract. Procedures relating to French contributions are settled with Urssaf.

Remote work depends on the connection. The Government of Tokelau states that each atoll links its calls and internet to Auckland by satellite, and that the service can be intermittent and very slow when many users are online. An activity that requires video conferences or large files should be tested before being planned; it also requires an entry permit and private accommodation.

The New Zealand Ministry of Foreign Affairs and Trade states that Tokelau’s economy rests mainly on fishing licence fees, linked to the management of its exclusive economic zone, and on the New Zealand government’s budget support. The territory’s own revenues therefore depend on fishing licences.

The New Zealand dollar is the only currency used. The Government of Tokelau and New Zealand say they are committed to strengthening governance, improving public services, connectivity between atolls and the response to climate change (MFAT). For an expatriate, job prospects are therefore tied to public projects and external funding rather than to a developed private sector.

Care on site rests on three public hospitals that mainly provide primary care; a seconded employee keeps their French cover within the limit of French benefits, which leaves the gap with the real cost of an evacuation at their expense. France Diplomatie deems an assistance contract or insurance covering medical costs and medical repatriation imperative. See healthcare reimbursement in Tokelau, the CFE and repatriation and assistance; Expavy compares the cover suited to this type of destination.