Write-off of social contribution debts of Mayotte contributors after Cyclone Chido
Implementing Article 29 of Law No. 2025-176 on emergency measures for Mayotte, Decree No. 2026-5 sets out how social contribution debts arising after Cyclone Chido may be partly or fully written off: employment periods from December 2024 to June 2025 for employers, 2024 and 2025 financial years for the self-employed. The write-off percentage equals the observed drop in turnover. It postpones the deadline for repayment plans to 1 May 2026 (employers) and 1 October 2026 (self-employed).
Measure originators
No official estimate found for this measure.
Measure impact
Employers and self-employed workers in Mayotte who are up to date with their filings can obtain, within a repayment plan, a write-off of their social debts equal to their drop in turnover. The write-off becomes final at the end of the plan if the remaining instalments and current contributions are paid.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.