How to Run Payroll in French Guiana: Employment Taxes & Setup

Milani Notshe

Research Specialist

Last Updated

February 13, 2026

In This Guide

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Running payroll in French Guiana involves many moving parts before your team sees money land in their accounts. Each month you need to calculate gross-to-net correctly, apply statutory withholdings and employer contributions, issue compliant payslips, plus file and remit on schedule. If anything slips through the cracks, you could face penalties, back-pay exposure, and unnecessary friction with your people.

If you’re hiring in French Guiana, whether you’re building a local presence or expanding your global footprint, this guide is for you. We’ll walk through the choices and compliance requirements that have the biggest impact on your speed and risk, from entity vs. no-entity hiring to worker classification and the statutory bodies you’ll interact with along the way. By the end, you’ll know exactly what to expect and how to keep payroll running smoothly, wherever you’re hiring.

Key Takeaways

Payroll cycle: Employers in French Guiana generally process payroll on a monthly basis.

Tax filing: Income tax withholding and social security contributions are reported through France’s unified DSN system on a monthly schedule.

Employer taxes: Employer obligations include French social security contributions covering health, pension, unemployment, and other statutory schemes, calculated as percentages of employee earnings.

Tax year: French Guiana follows France’s tax year, which runs from January 1 to December 31.

Payroll processing methods: Payroll is typically handled in-house or outsourced to providers familiar with French payroll rules and DSN reporting.

How to Choose Your Payroll Structure in French Guiana

Expanding into French Guiana? Building a compliant payroll setup involves much more than simply paying salaries. You’ll be responsible for employment compliance, monthly tax and social declarations, and mandatory benefits. Even small delays in filings or payments can lead to real penalties.

You have several operating models to choose from to make this easier. The right one depends on your legal footprint, your appetite for risk, and how quickly you need to start hiring. Let’s break down the main options and when to use each.

1. No Local Entity in French Guiana: Use an Employer of Record (EOR)

If you don’t yet have a legal entity in French Guiana, an Employer of Record is usually the fastest and lowest-risk way to hire. An EOR becomes the legal employer on paper, provides locally compliant employment contracts, and manages payroll under local regulations, while you continue to direct the work and manage performance.

This model is ideal for:

Testing a new market
Hiring your first team members
Scaling a distributed workforce without building local infrastructure,

Why it’s the fastest and least risky option:

You skip the lengthy process (and cost) of setting up an entity.
All local registrations, monthly declarations, and statutory payments are handled by a provider already set up in-country, dramatically reducing your compliance risk.

2. You Have a French Guiana Entity: Run In-Country Payroll

If you already operate a local entity, or you’re planning to establish one, running payroll directly gives you maximum flexibility and control. You can set your own policies, design benefits, and align payroll closely with your finance and internal approval processes. But this also comes with greater operational responsibility.

What you’re responsible for:

Registering with relevant authorities and maintaining compliance with statutory bodies (often involving CSS/IPRES or similar local institutions).
Accurately calculating and remitting payroll taxes and contributions every month – plus handling year-end requirements.
Issuing compliant payslips and maintaining audit-ready payroll documentation.

When this option makes sense:

You’re hiring at scale and want payroll fully “in-house,” even if you partner with a local provider for execution.
You need deeper integration with finance systems or custom benefit structures.

If you want to keep the entity but offload the admin, many employers choose global payroll services to handle calculations, filings, and payments while they remain the legal employer.

3. Contractors Only: Use Contractor Management

Paying independent contractors is often simpler than setting up full payroll, especially for short-term or highly specialized work.

However, you need to watch out for misclassification risk. In French Guiana, as in many jurisdictions, someone may legally qualify as an employee based on how they work – not what their contract says. If they’re under your direction, working like an employee, you may be responsible for full employer obligations.

When contractor payments work well:

You need specialised expertise for a defined scope or timeframe
The contractor operates independently, not under your control or supervision

You can also use contractor management services to streamline compliant contracts, invoicing, and payments.

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What To Know About Payroll Processing In French Guiana

Payroll in French Guiana follows French law, so you are dealing with metropolitan France rules applied in an overseas department, including income tax withholding, extensive social security contributions, and mandatory payroll reporting. You must manage pay-as-you-earn income tax (prélèvement à la source), employer and employee social charges to URSSAF and other funds, and declarations through the French social reporting system. Some thresholds and reliefs can vary by headcount, sector, or location, so your team needs to confirm which specific regimes apply to your workforce.

Non-compliance can trigger URSSAF audits, late-payment surcharges, penalties from the Direction Générale des Finances Publiques (DGFiP), and serious employee relations issues if net pay is wrong or late. This guide walks you through how to calculate core contributions, respect filing and payment deadlines, and choose the right setup whether you operate via a local entity or an Employer of Record. It will also help you understand how recent changes to French withholding and reporting rules affect your 2026 payroll operations in French Guiana.

Types Of Payroll Taxes In French Guiana

Because French Guiana is an overseas department of France, the main payroll taxes mirror those in mainland France, with employer social contributions often totaling around 40%–45% of gross salary and employee contributions around 20%–23%. You will primarily handle social security contributions to URSSAF, income tax withholding under the prélèvement à la source system, and unemployment insurance contributions collected via the same channels.

Social Security Contributions (URSSAF)

Social security contributions finance health, maternity, disability, death, family benefits, and work injury coverage, and are collected by URSSAF on both employer and employee portions. In French Guiana, employer social security charges typically range from about 30% to 35% of gross salary for standard employees, while employee contributions are roughly 15% to 18%, with some elements capped at the Sécurité Sociale ceiling and others uncapped.

Declarations are made monthly via the Déclaration Sociale Nominative (DSN), and payments are usually due by the 5th or 15th of the following month depending on company size. Late or incorrect payments can lead to penalties of up to 10% of the contributions due plus daily interest, and repeated non-compliance can trigger a full URSSAF audit.

Income Tax Withholding (Prélèvement À La Source)

Income tax in French Guiana is collected through the French prélèvement à la source system, where you withhold tax directly from salaries based on rates provided by DGFiP. The tax is borne entirely by the employee, but you are responsible for calculating the withholding on taxable earnings, applying the correct progressive rate or neutral rate, and remitting it to the Treasury.

Withholding is reported and paid monthly through the DSN, with the same deadlines as social contributions, and the effective rates vary by employee depending on their personal situation and income bracket, from 0% up to 45% for the highest incomes. Failure to withhold or remit correctly can result in fines per incorrect declaration and liability for the unpaid tax, plus late-payment interest charged by DGFiP.

Unemployment Insurance Contributions (Assurance Chômage)

Unemployment insurance contributions fund benefits managed by France Travail and Unédic and are mandatory for most private-sector employees in French Guiana. As of 2026, the employer contribution rate is typically around 4.05% of gross salary up to the social security ceiling, while the standard employee unemployment contribution has been reduced to 0% for most employees, with some specific regimes still contributing.

These contributions are declared and paid monthly via the DSN together with other social charges, following the same due dates and payment channels. Underpayment or late payment can lead to surcharges and potential loss of eligibility for certain relief schemes, and persistent non-compliance may result in inspections and back assessments covering several prior years.

How To Pay Employees In French Guiana

Employees in French Guiana are typically paid by bank transfer in euros (EUR), and cash payments are strongly discouraged except for very small amounts. Most employers pay monthly, and French labor law requires that wages be paid at least once a month for white-collar staff, with clear rules on paying no later than a few days after the end of the pay period.

If you do not have a local French entity, you can use an Employer of Record to hire and pay staff compliantly, or set up a non-resident registration with French authorities combined with a local payroll provider. Payslips must be in French and include at minimum the employer and employee identification, pay period, hours worked, gross salary, each contribution and tax line, net pay, and the net amount payable after income tax withholding.

Payment Method: Use SEPA bank transfers in euros to employees' French or EU bank accounts.
Pay Frequency: Set a monthly payroll cycle with a consistent payday, typically at month-end or within the first few days of the following month.
Payslip Language: Issue detailed French-language payslips showing gross pay, each deduction, and net pay after tax.
Overtime And Premiums: Include overtime, bonuses, and allowances in the same monthly payroll run with clearly labeled lines.
No-Entity Hiring: Engage an Employer of Record if you lack a French entity but need to hire employees in French Guiana.
Bank Setup: Maintain a euro-denominated business account or work with a payroll provider that can disburse funds locally.
Record Retention: Store payroll records and payslips securely for at least five years in line with French labor and tax rules.

Payroll Set Up Checklist (Entity Vs No-Entity)

Getting payroll right in French Guiana starts with choosing whether to operate through your own French entity or to rely on an Employer of Record for compliant hiring and payments. With an entity, you handle registrations with URSSAF, DGFiP, and pension and insurance bodies yourself, while a no-entity model shifts those obligations to a local partner but still requires you to approve data and funding.

Proper setup ensures that social contributions, income tax withholding, and reporting via the DSN are accurate from the first hire, reducing the risk of backdated assessments. It also helps your team standardize processes for onboarding, time tracking, and benefits so that payroll runs smoothly as you scale.

Decide Structure: Choose between creating a French entity in French Guiana or using an Employer of Record for immediate hiring.
Register With Authorities: Obtain SIREN/SIRET numbers and register with URSSAF, DGFiP, and relevant pension and insurance funds if you set up an entity.
Set Up DSN Reporting: Configure access to the DSN system or ensure your payroll provider files DSN declarations on your behalf.
Collect Employee Data: Gather identification, French social security numbers, bank details, and tax rate information for each employee.
Define Pay Policies: Establish standard working hours, overtime rules, bonus schemes, and benefits aligned with the applicable French collective bargaining agreement.
Configure Payroll Software: Use software that supports French contributions, DSN, and prélèvement à la source for French Guiana.
Open Bank Accounts: Maintain a euro payroll account or arrange funding flows with your payroll partner.
Internal Controls: Implement approval workflows for new hires, salary changes, and payroll runs to reduce errors.
Document Procedures: Create written payroll procedures so HR and finance teams can follow consistent steps each month.

Example Of Salary Tax Calculation

Imagine a full-time employee in French Guiana with a monthly gross salary of EUR 3,000 under the general regime. Employer social contributions might total around 42% of gross (about EUR 1,260), while employee social contributions could be around 22% (about EUR 660), and income tax withholding will depend on the individual rate provided by DGFiP.

If the employee has a 7% withholding rate, you would deduct EUR 210 for income tax, leaving a net pay of roughly EUR 2,130 after social contributions and tax. The exact figures will vary based on contribution caps, specific schemes, and any exemptions, but the process remains the same each month.

Step 1 – Determine Gross: Confirm the monthly gross salary, including base pay, overtime, and recurring allowances.
Step 2 – Apply Employer Charges: Calculate employer social contributions at approximately 42% of gross for budgeting and cost analysis.
Step 3 – Deduct Employee Contributions: Apply employee social contribution rates of about 22% to arrive at taxable net income.
Step 4 – Withhold Income Tax: Use the DGFiP rate (for example 7%) on taxable net to calculate the prélèvement à la source.
Step 5 – Confirm Net Pay: Subtract employee contributions and income tax from gross to determine the net salary to transfer.

Submitting Employee Tax In French Guiana

In French Guiana, you submit social contributions and income tax withholding through the DSN, which centralizes reporting to URSSAF, DGFiP, and other bodies. You will need your SIRET number, establishment details, payroll period data, contribution bases, and payment references ready for each monthly submission.

DSN Portal Filing: Upload or transmit DSN files via approved payroll software connected to the French net-entreprises portal.
Bank Transfer: Pay contributions and withholding by SEPA transfer using the payment references generated after DSN validation.
Direct Debit: Set up authorized direct debit (prélèvement automatique) with URSSAF and the Treasury to streamline payments.
Third-Party Provider: Allow your payroll provider or Employer of Record to file DSN and arrange payments on your behalf.
Reconciliation: Reconcile DSN confirmations, bank debits, and payroll reports each month to ensure all amounts match.

Payroll Tax Due Dates In French Guiana

Tax Type	Due Dates
URSSAF Social Security Contributions	Monthly, generally by the 5th of the following month for employers with 50 or more employees and by the 15th for smaller employers.
Income Tax Withholding (Prélèvement À La Source)	Monthly, on the same DSN deadline as URSSAF contributions for the previous month.
Unemployment Insurance Contributions	Monthly, included in the DSN payment due by the standard URSSAF deadline for the prior month.
Complementary Pension Contributions (Agirc-Arrco)	Monthly, typically by the 25th of the month following the pay month.
Occupational Accident Insurance Contributions	Monthly or quarterly depending on company size, aligned with URSSAF due dates.
Annual Wage Tax (If Applicable)	Annually, with installments generally due in April, July, and October, and final adjustment early the following year.

Running Payroll Processing in French Guiana

So, what does it actually take to run payroll in French Guiana? It involves calculating monthly salaries, applying the right statutory deductions, and making sure your team gets paid accurately and on time, while staying fully compliant with local tax and labour laws.

Let’s walk through what that looks like in practice:

Monthly Payroll Workflow

Gather all the essentials: hours worked, leave taken, new joiners, leavers, and any salary or benefit changes.
Double-check timesheets, leave balances, overtime, and any variable pay to make sure everything is accurate.
Work out gross earnings, including base salary, bonuses, commissions, and allowances.
Apply mandatory and voluntary deductions, like income tax, pension contributions, benefits, and any company-specific deductions. Then, calculate net pay after all deductions.
Run internal reviews, compare with previous payroll cycles, and get the necessary approvals.
Pay employees via bank transfer and share payslips through email or your payroll system.
Send statutory payments and required reports to tax authorities.
Update your records and ensure payroll entries flow correctly into your accounting system.
Share payroll summaries with finance and address any open questions or discrepancies.

How Playroll Streamlines Processing

Keeping track of all these steps, especially in a new market, is no easy task. Regulations change, requirements shift, and it’s easy for things to fall through the cracks. Playroll makes this effortless by managing the entire payroll process for you: onboarding employees, handling calculations and deductions, issuing payslips, transferring funds in Euro, and taking care of statutory filings and compliance.

Income Tax And Social Security In French Guiana

Understanding the tax obligations for both employers and employees is crucial when operating in French Guiana's business landscape. This section explains how taxes and statutory fees affect payroll and individual earnings in French Guiana.

Employer Tax Contributions

Employer payroll contributions are generally estimated at an additional 40% - 45% on top of the employee salary in French Guiana. These charges cover core social security, unemployment insurance, work accident insurance, and complementary pension, with some rates varying by risk category and collective agreement.

Tax Type	Tax Rate
Health, Maternity, Disability, Death Insurance (Employer Share)	Approximately 13% of gross salary up to the social security ceiling, with lower rates above the ceiling.
Family Benefits Contribution	Approximately 3.45% of total gross salary, with reduced rates for lower wages.
Old-Age Pension Insurance (Employer Share)	Approximately 8.55% of gross salary up to the social security ceiling and 1.90% above the ceiling.
Work Accident And Occupational Disease Insurance	Typically between 1% and 3% of gross salary depending on the risk classification.
Unemployment Insurance (Employer Share)	Approximately 4.05% of gross salary up to the social security ceiling.
Complementary Pension Agirc-Arrco (Employer Share)	Generally around 6% to 8% of the contributory base depending on the tranche and scheme.
Other Employer Social Charges And Contributions	Approximately 3% to 5% of gross salary for various minor funds and levies.

Employee Payroll Tax Contributions

In French Guiana, the typical estimation for employee payroll contributions cost is around 22%.

Tax Type	Tax Rate
Health, Maternity, Disability, Death Insurance (Employee Share)	Approximately 0.75% of gross salary up to the social security ceiling.
Old-Age Pension Insurance (Employee Share)	Approximately 6.90% of gross salary up to the social security ceiling and 0.40% above the ceiling.
General Social Contribution (CSG)	9.2% applied largely on 98.25% of gross salary.
Social Debt Repayment Contribution (CRDS)	0.5% applied on 98.25% of gross salary.
Complementary Pension Agirc-Arrco (Employee Share)	Generally around 3% to 4% of the contributory base depending on the tranche and scheme.
Additional Employee Social Contributions	Approximately 1% to 2% of gross salary for minor schemes and guarantees.

Individual Income Tax Contributions

Individual income tax in French Guiana follows the French progressive income tax scale, applied to worldwide income for tax residents and French-source income for non-residents. The prélèvement à la source system withholds tax monthly, with final liability reconciled through the annual income tax return.

Income Bracket	Tax Rate
Up to EUR 11,294	0%
EUR 11,295 - EUR 28,797	11%
EUR 28,798 - EUR 82,341	30%
EUR 82,342 - EUR 177,106	41%
Above EUR 177,106	45%

Pension in French Guiana

Pension contributions in French Guiana follow the French system, combining the basic Sécurité Sociale old-age insurance with mandatory complementary Agirc-Arrco schemes. Both employers and employees contribute, and entitlements are calculated based on validated quarters and points accumulated over the employee's career.

Managing Common Payroll Challenges in French Guiana

Global employers operating in French Guiana often encounter unique payroll challenges that can affect compliance and efficiency, like navigating evolving tax laws and managing employee data. With a need for real-time accuracy, modern organizations must develop strategies to overcome these challenges effectively. Below, we explore some of the most common payroll hurdles and provide actionable solutions to streamline payroll processes in French Guiana.

Maintaining Accurate And Detailed Payroll Reports

Maintaining accurate global payroll reports is often challenging due to currency exchange complexities, data integration issues, and the need to keep employee information up-to-date –including tax information, hours worked, leave balances, and any changes in salary or job status. Generating accurate reports is easy with a comprehensive payroll automation tool that consolidates fragmented data sources, and can keep track of employee payments and deductions.

Keeping up with ever-changing tax laws & Compliance Laws

In French Guiana, tax laws and compliance regulations can change frequently, presenting a significant challenge for global employers. Monitoring updates to federal, state, and local tax codes is crucial to avoid non-compliance and costly penalties, but requires significant time and resources. Partnering with local experts or a reputable global HR platform is an effective way to maintain compliance. These services can help employers stay compliant with evolving regulations while freeing up time for more strategic work.

Consolidating Multi-Vendor Payroll Analytics

Managing payroll across multiple vendors often leads to fragmented data and inefficiencies, making it difficult to consolidate analytics. These challenges can hinder decision-making, especially when trying to gain a clear view of workforce costs and trends. To address this, organizations can invest in a centralized payroll management system that unifies data from multiple vendors. A consolidated platform simplifies payroll tracking, ensures data accuracy, and provides actionable insights into payroll expenditures.

Integrating Multiple HR & Payroll Systems

Global companies are prone to using multiple HR or payroll systems across regions, which can easily lead to fragmented payroll data, increasing the risk of delays and errors in employee compensation. To combat this, seamless integration between payroll and other systems is critical.

Payroll management systems that connect with existing HR and financial platforms can help streamline workflows by reducing manual inputs and ensuring that all departments operate with up-to-date, accurate information. In turn, this helps guarantee on-time, accurate payroll, boosting employee satisfaction.

How Playroll Can Streamline Payroll & Taxes In French Guiana

Expanding globally is an exciting milestone for any company, but it comes coupled with complex payroll challenges. It doesn’t have to be complicated. At Playroll, our easy-to-implement global payroll management software combines automation with hands-on support to make global payroll truly simple. Here's how Playroll helps:

Multi-Vendor Integration: Our platform syncs seamlessly with your providers and in-house systems to unify global payroll services in one platform.
Standardize Payroll Processes: Unify your operations in one dashboard to ensure payroll is running smoothly globally, with advanced approval flows and reports.
Improve Governance & Compliance: Improve compliance by centralizing all your compliance tasks and processes. Easily track your payment obligations, with digitized audit trails.
Advanced Reporting: Access and configure your data, your way, with a comprehensive suite of payroll analytics and reporting tools.

Disclaimer

THIS CONTENT IS FOR INFORMATIONAL PURPOSES ONLY AND DOES NOT CONSTITUTE LEGAL OR TAX ADVICE. You should always consult with and rely on your own legal and/or tax advisor(s). Playroll does not provide legal or tax advice. The information is general and not tailored to a specific company or workforce and does not reflect Playroll’s product delivery in any given jurisdiction. Playroll makes no representations or warranties concerning the accuracy, completeness, or timeliness of this information and shall have no liability arising out of or in connection with it, including any loss caused by use of, or reliance on, the information.

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