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Aid
Mayotte: suspension of collection and payment of social security contributions
Publié le 02 septembre 2025 - Directorate of Legal and Administrative Information (Prime Minister)
Due to the consequences of Cyclone Chido, the period of suspension of social security contributions obligations has been extended for employers in the department of Mayotte.
In order to support the local economy as well as the victims, the emergency law for Mayotte of 24 February 2025 came to the aid of the companies carrying out their activity within this department.
Thus, the following were suspended until 30 June 2025:
- obligations to pay social contributions and contributions:
- outstanding as at 14 December 2024;
- due from 14 December 2024.
- penalties and increases in late payment which may be applied;
- suits for payment of employers' social security contributions due.
The decree of 21 August 2025 extends all these measures until 30 september 2025 for employers and until 31 December 2025 for the self-employed.