At its weekly meeting on 22 July 2026, France’s Council of Ministers adopted an ordinance that will fold Mayotte into mainland France’s general Social-Security code by 1 January 2028. The reform – the final plank of the 2025 Programming Act for the Refoundation of Mayotte – aligns health-care, pension, unemployment-insurance and family-benefit rules with those applicable in metropolitan France, while phasing out special exemptions by 2036. For global mobility managers the measure removes a long-standing compliance headache. Until now, expatriate staff seconded to Mayotte needed bespoke coverage agreements because the island operated a hybrid system that mixed French and local rules. Once the new regime enters into force, inbound assignees (and their accompanying family members) will be able to remain in their French social-security scheme without parallel contributions, while Mahoran employees posted to France or the EU will have portable entitlements. The convergence is being staged in three steps. From 2026 key incentives such as LODEOM payroll exemptions and an uprated “prime d’activité” will apply. By 2031 the SMIC, family allowances, sickness benefits and social minima will be fully harmonised; between 2031 and 2036 Mayotte’s residual derogations will be phased out alongside a gradual rise of employer/employee contribution rates. The government has promised dedicated help desks and targeted subsidies for local SMEs to cushion the impact. Multinational companies active in the French overseas departments – notably in logistics, agri-business, telecoms and renewable energy – should review their assignment policies, update cost-projection tools and brief brokers on forthcoming changes to compulsory insurance certificates (certificats de détachement). HR teams are also advised to revisit shadow-payroll arrangements, because Mahoran staff temporarily working in metropolitan France will in future trigger standard withholding rules. Beyond mobility compliance, the measure is expected to stimulate inward investment and accelerate infrastructure projects on the island, which the government hopes will create a virtuous circle of legal certainty and economic growth.
