Employer contribution relief extended to Mayotte
The general tapering reduction of employer contributions applies in Mayotte from 1 January 2026, and the specific overseas exemption (LODEOM) from 1 July 2026, with rates gradually converging until 2035.
Measure originators
No official estimate found for this measure.
Measure impact
Decree No. 2026-82 implements points B and D of section II of Article 23 of the 2026 social security financing act (LFSS 2026). It also sets out the gradual increase of contribution rates in Mayotte towards the standard regime until 2035: the net effect for employers therefore combines reductions and increases.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel