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How to Use An Employer of Record in
French Guiana

This guide covers how to use an Employer of Record (EOR) to hire employees in French Guiana without setting up a local entity; including how it works, what compliance the EOR handles, and what it costs.

Iconic landmark in French Guiana

Capital City

Cayenne

Currency

Euro

(

)

Timezone

GFT

(

GMT -3

)

Payroll

Monthly

Employment Cost

40 - 45%

French Guiana applies the French Labour Code (Code du travail) in full, meaning your company must navigate mandatory collective agreements (conventions collectives), employer social security contributions exceeding 40% of gross salary, and complex termination procedures that require consultation with employee representatives. An Employer of Record in French Guiana lets you hire compliantly within days, without establishing a local subsidiary or navigating these regulations yourself. The EOR eliminates the risk of misclassifying employees under French labour law, missing URSSAF (Union de Recouvrement des Cotisations de Sécurité Sociale et d'Allocations Familiales) filings, or facing penalties from the Directorate for Business, Competition, Consumer Affairs, Labour and Employment (DIECCTE).

What Is an Employer of Record in French Guiana?

An Employer of Record in French Guiana is a third-party organisation that becomes the legal employer of your staff under French Guiana law, handling all statutory obligations, payroll, and compliance while you retain full operational control. The EOR issues employment contracts, files all mandatory declarations, remits social security contributions, and assumes legal responsibility for adherence to the Code du travail. After the first mention, we'll refer to it as an EOR.

Under the Code du travail, which governs all employment relationships in French Guiana, every employment contract must include mandatory clauses on job classification, collective agreement applicability, and trial period duration. Your company must also comply with sector-specific conventions collectives that set minimum wages, working conditions, and employee benefits above statutory floors. The EOR ensures every contract aligns with both the Labour Code and the applicable collective agreement, manages the 35-hour legal working week, and calculates overtime at the statutory rates of 25% for the first eight hours and 50% thereafter.

You retain day-to-day management of your employees, assign tasks, set performance goals, and define role scope. The EOR owns the employment contract, processes monthly payroll in euros, files all tax and social security declarations with URSSAF and the French tax authority (Direction Générale des Finances Publiques, or DGFiP), and manages termination procedures including notice periods and severance calculations.

How Does an Employer of Record Work in French Guiana?

The EOR becomes the legal employer under French Guiana law, issuing compliant contracts and managing every statutory obligation. You define the role, manage performance, and direct the employee's work. The EOR handles payroll, filings, and compliance risk so you can start hiring without a local entity or in-house HR team.

Step 1: Define Role and Terms

You outline the job title, salary, benefits, and reporting structure. The EOR identifies which convention collective applies based on the employee's sector and job classification. Many roles in French Guiana fall under conventions for commerce, services, or public works, each setting minimum wage floors and mandatory benefits above the statutory minimum. The EOR confirms the salary meets both the national minimum wage (SMIC) and the collective agreement floor for the relevant classification level.

Step 2: EOR Compliance Check

The EOR verifies the salary against the SMIC, which stood at €11.65 per hour in 2026, and checks classification under the applicable collective agreement. The EOR confirms working time will not exceed the legal 35-hour week without overtime provisions, or the 48-hour absolute weekly maximum set by the Code du travail. If your role involves management or executive status (cadre), the EOR structures the contract to comply with forfait jours (day-based) agreements, which permit flexibility but require annual monitoring by the DIECCTE.

Step 3: Employment Contract

The EOR prepares a written employment contract in French, the only legally recognised language for employment documents in French Guiana. The contract must state the job title, workplace, salary, working hours, trial period duration, applicable collective agreement, and the employee's classification level within that agreement. For indefinite-term contracts (CDI, contrat à durée indéterminée), the trial period cannot exceed two months for non-managerial employees, three months for supervisors, or four months for executives, and can be renewed once with employee consent. Fixed-term contracts (CDD, contrat à durée déterminée) are only permitted for temporary work replacements, seasonal roles, or specific project needs, and their duration cannot exceed 18 months including renewals unless the collective agreement permits a longer period.

Step 4: Government Registrations

The EOR registers the employee with URSSAF before the first day of work using the Déclaration Préalable à l'Embauche (DPAE), a mandatory pre-hire declaration that must be filed at least one business day before the employment start date. The EOR also registers the employee with the French national health insurance system (Assurance Maladie) and the pension scheme (Caisse Nationale d'Assurance Vieillesse, or CNAV). Late or missing DPAE filings expose your company to fines of up to €7,500 per employee and can trigger an inspection by DIECCTE or URSSAF, which may audit payroll and social security compliance for the previous three years.

Step 5: Payroll in Local Currency

The EOR processes payroll in euros on a monthly cycle, which is the standard and legally required pay frequency in French Guiana. The EOR withholds income tax at source using the prélèvement à la source system, applying the individualised tax rate provided by DGFiP for each employee. The EOR remits this withholding to DGFiP monthly, along with employer and employee social security contributions to URSSAF, which funds health insurance, pension, unemployment insurance, and family benefits.

Step 6: Ongoing Compliance

The EOR files monthly URSSAF declarations (Déclaration Sociale Nominative, or DSN) covering all social security contributions and employee data, due by the 15th of the following month. The EOR monitors updates to the applicable collective agreement, the SMIC rate (adjusted annually, sometimes more frequently), and any changes to social security rates or employment law. The EOR maintains mandatory workplace documentation including the collective agreement text, employee work hour records, and the internal work rules (règlement intérieur) if your workforce exceeds 20 employees. The EOR also manages annual paid leave accrual (2.5 days per month worked, or 30 working days per year) and ensures compliance with mandatory employee representation structures if your headcount triggers election thresholds.

Step 7: Termination

Under the Code du travail, indefinite-term contracts can only be terminated for real and serious cause (cause réelle et sérieuse), which includes economic reasons, employee misconduct, or professional insufficiency. The EOR manages the mandatory pre-termination procedure, which requires a preliminary interview (entretien préalable) giving the employee at least five business days' notice and the right to be accompanied. Notice periods vary by collective agreement and employee seniority but are typically one month for non-managerial employees and three months for executives. The EOR calculates severance pay (indemnité de licenciement), which is mandatory after eight months of continuous service and equals one-quarter of a month's salary per year of service for the first 10 years, then one-third of a month's salary per year thereafter, based on the average gross salary of the last 12 months or the last three months, whichever is more favourable to the employee.

Employment Laws and Compliance an Employer of Record Handles in French Guiana

When you hire through an EOR in French Guiana, they take on full compliance responsibility so you don't need to build an in-country HR function. The EOR monitors every change to the Code du travail, collective agreements, and social security regulations, ensuring your employment practices remain lawful without any action required from your side.

  • Employment Contracts and Classification: The EOR drafts every contract in French under the Code du travail, including mandatory clauses on job title, workplace, salary, collective agreement, and trial period. Contracts must align with the applicable convention collective, which sets classification levels (coefficients) determining minimum salary and benefits. Missing or non-compliant contract terms expose your company to labour court claims and penalties from DIECCTE.
  • Payroll Tax and Income Tax Withholding: The EOR withholds income tax at source (prélèvement à la source) using the individualised rate provided by DGFiP, which is updated annually and sometimes mid-year based on the employee's tax return. The EOR remits this withholding to DGFiP by the 15th of the following month via the DSN filing. Errors in withholding or late remittance trigger penalties and interest charges from DGFiP, and your company remains jointly liable for unpaid tax.
  • Social Security and Pension Contributions: The EOR calculates and remits employer contributions to URSSAF totalling approximately 42% to 45% of gross salary in 2026, covering health insurance (Assurance Maladie), pension (CNAV), unemployment insurance (Pôle emploi), family benefits (allocations familiales), and workplace accident insurance. Employee contributions add another 20% to 22% of gross salary, withheld from payroll. Late or incorrect filings result in penalties of 5% of the unpaid amount, plus 0.2% interest per month, and URSSAF can audit your payroll records for three years.
  • Statutory Leave Entitlements: The EOR tracks and administers 30 working days (five weeks) of paid annual leave per year, accrued at 2.5 days per month worked under the Code du travail. Employees also receive 11 public holidays per year, which must be paid if they fall on a working day. The EOR ensures compliance with collective agreement provisions that may grant additional leave days for seniority, family events, or sector-specific reasons.
  • Termination and Severance: The EOR manages all terminations under the Code du travail, ensuring you have real and serious cause, conducting the mandatory preliminary interview, and calculating notice periods and severance pay. Wrongful termination claims are heard by the labour court (Conseil de Prud'hommes) and can result in awards of six to 12 months' salary for procedural errors or lack of valid cause, plus reputational damage and DIECCTE scrutiny.
  • Working Time and Overtime: The EOR ensures compliance with the 35-hour legal working week, or longer hours permitted under collective agreements with compensatory rest. Overtime is paid at 125% for hours 36 to 43 and 150% for hours beyond, or banked as compensatory rest if the collective agreement allows. The EOR maintains mandatory hour-tracking records, which DIECCTE inspectors can audit at any time, and violations result in fines and back-pay claims.
  • Health and Safety Obligations: The EOR fulfils employer obligations under the Code du travail to ensure a safe workplace, conduct mandatory risk assessments (Document Unique d'Évaluation des Risques, or DUER), and provide occupational health services (médecine du travail) through regional providers. Employees must undergo a mandatory pre-employment medical exam and periodic follow-ups. Non-compliance exposes your company to criminal liability and fines up to €10,000 per violation.
  • Data Protection and Employee Privacy: The EOR processes employee data in compliance with the EU General Data Protection Regulation (GDPR), which applies in full to French Guiana as part of France. The EOR registers as data controller with the French data protection authority (Commission Nationale de l'Informatique et des Libertés, or CNIL) where required, implements data security measures, and respects employee rights to access, correct, and delete personal data. GDPR violations can result in fines up to €20 million or 4% of global turnover.
  • Collective Agreements and Sector Rules: The EOR identifies and applies the correct convention collective based on your business activity and the employee's role, ensuring salary, benefits, and working conditions meet or exceed collective minimums. Collective agreements in French Guiana cover sectors including commerce, construction, services, hospitality, and transport, and are updated regularly through industry-level negotiations. Failure to apply the correct agreement can trigger claims for unpaid wages and benefits dating back three years.
  • Employee Representation and Works Councils: If your total workforce in France and French Guiana exceeds 11 employees for 12 consecutive months, the EOR establishes a social and economic committee (Comité Social et Économique, or CSE) through employee elections. The CSE has consultation rights on working conditions, redundancies, and business changes, and must meet at least monthly if your workforce exceeds 50 employees. The EOR manages election logistics, CSE budgets, and mandatory consultations, and non-compliance can invalidate major business decisions including redundancies.

How Much Does It Cost to Use an Employer of Record in French Guiana?

The total cost of hiring in French Guiana through an EOR has two components: the EOR's service fee and the statutory employer costs fixed by French law. Statutory costs include social security contributions, pension, unemployment insurance, and other mandatory charges totalling approximately 42% to 45% of gross salary. Playroll's EOR service fee starts from $399 per employee per month and is billed separately from payroll costs, so you always have full visibility into what you pay the EOR versus what goes to the employee and the French authorities.

Let's look at an example that includes a base salary and the EOR service fee.

ItemRateMonthly Amount (EUR)
Base Salary-€3,000
Health Insurance (Assurance Maladie)13.00%€390
Pension (CNAV)10.45%€313.50
Unemployment Insurance (Pôle emploi)4.05%€121.50
Family Benefits (Allocations Familiales)3.45%€103.50
Workplace Accident Insurance2.50%€75
Housing Contribution (FNAL)0.50%€15
Transport Contribution1.50%€45
Professional Training (Formation)1.00%€30
Apprenticeship Tax (Taxe d'Apprentissage)0.68%€20.40
Additional Solidarity Contribution (CSA)0.30%€9
Supplementary Pension (AGIRC-ARRCO)6.01%€180.30
Total Statutory On-Costs43.44%€1,303.20
Total Employer Cost (Salary + Statutory)-€4,303.20
EOR Service Feefrom $399/month-

The EOR service fee covers employment contract drafting and updates, monthly payroll processing in euros, all government filings including DPAE and DSN, ongoing compliance monitoring, employee onboarding and offboarding, leave tracking, and dedicated support for you and your employee. The fee also includes handling any amendments to the employment contract, managing collective agreement updates, and coordinating with French authorities if required.

Employer of Record vs Setting Up an Entity in French Guiana

Deciding between an EOR and a local entity depends on your hiring volume, timeline, and long-term commitment to the French Guiana market. Foreign companies typically establish a French subsidiary (Société par Actions Simplifiée, or SAS, or Société à Responsabilité Limitée, or SARL) if they plan to hire more than five employees or operate for multiple years. Incorporating a subsidiary in French Guiana requires registration with the Commercial Court (Greffe du Tribunal de Commerce), obtaining a SIRET number from INSEE, and registering with URSSAF, typically taking three to four months and costing €5,000 to €10,000 in legal, notary, and registration fees.

Employer of RecordLocal Entity (SAS or SARL)
Time to hire first employee5 to 10 business days90 to 120 business days
Setup costNo setup cost, only monthly EOR fee from $399€5,000 to €10,000 for incorporation, notary, and registration
Ongoing admin burdenNone: EOR handles payroll, filings, and complianceFull in-house or outsourced HR, accounting, legal, and tax team required
Compliance riskEOR assumes legal employer responsibilityYour company is directly liable for all Code du travail and URSSAF compliance
Minimum commitmentMonthly, can terminate EOR contract with noticeMulti-year: entity must be maintained, filed, and audited annually
Best forTesting the market, hiring 1-5 employees, short-term projectsEstablished operations, 10+ employees, multi-year presence
French Guiana-specific considerationEOR handles DIECCTE inspections and collective agreement updatesYou must appoint a local legal representative and maintain French-language corporate records

For companies hiring fewer than five employees in French Guiana, an Employer of Record is almost always the faster and more cost-effective route.

Playroll also supports your long-term growth through its Global Entity Setup product, which handles entity incorporation and local payroll in 120+ countries, so you can transition from EOR to your own compliant entity in French Guiana when the time is right, without switching providers or rebuilding your HR processes.

How Long Does It Take to Hire Someone in French Guiana Through an Employer of Record?

The typical timeline to hire an employee in French Guiana through an EOR is 5 to 10 business days from the moment you agree terms with the candidate to their official start date.

  • Stage 1: Contract preparation and signing (1 to 2 business days): The EOR drafts a compliant employment contract in French under the Code du travail, incorporating the applicable collective agreement, job classification, salary, trial period, and mandatory clauses. The candidate reviews and signs electronically or physically. Timing depends on how quickly the candidate reviews and whether any terms require negotiation or clarification.
  • Stage 2: Government registrations (1 to 2 business days): The EOR files the Déclaration Préalable à l'Embauche (DPAE) with URSSAF at least one business day before the employee's start date, which is a legal requirement. The EOR also registers the employee with Assurance Maladie and CNAV. Missing the DPAE deadline can result in fines up to €7,500 per employee and delays the employee's social security coverage, potentially exposing your company to liability if a workplace incident occurs before registration is complete.
  • Stage 3: Payroll configuration and first cycle (2 to 3 business days): The EOR configures the employee in its payroll system, setting up bank details, tax withholding rates from DGFiP, social security contributions, and any collective agreement-specific benefits. French Guiana uses monthly payroll cycles, with payments typically processed at the end of each month. The first payslip arrives at the end of the employee's first month of work, reflecting salary and any pro-rata adjustments for partial months.
  • Stage 4: French Guiana-specific requirements (1 to 2 business days): The EOR arranges the mandatory pre-employment medical examination with the local occupational health service (médecine du travail), which must occur before or shortly after the start date depending on the role's risk classification. This requirement can sometimes extend onboarding by one to two business days if appointments are limited, but it typically runs in parallel with payroll setup.

Timelines can extend if the candidate takes more than one business day to review and sign the contract, if the collective agreement requires additional documentation such as sector-specific certifications, or if the occupational health service has limited appointment availability. Public holidays in French Guiana, which include 11 national French holidays plus one regional holiday, can also delay government processing if filings fall on a non-working day.

By comparison, incorporating a local entity in French Guiana and then hiring your first employee typically takes 12 to 16 weeks once you factor in entity registration, URSSAF and tax authority setup, and internal payroll configuration.

How Playroll's Employer of Record Process Works in French Guiana

Playroll's EOR service in French Guiana is designed to get your hire onboarded and compliant within days, not months.

1. You define the hire

You tell us the role, salary, benefits, and start date, and we confirm the applicable collective agreement and verify the salary meets both SMIC and the collective minimum for the employee's classification level.

2. We prepare the compliant contract

Playroll drafts a French-language employment contract under the Code du travail, including mandatory clauses on job title, workplace, trial period, collective agreement applicability, and employee classification. We send it to the candidate for review and signature, and we handle any questions or amendments.

3. Your employee is onboarded and payroll goes live

Within 5 to 10 business days, we file the DPAE with URSSAF, register the employee with Assurance Maladie and CNAV, configure payroll with the correct tax withholding and social security rates, and notify DIECCTE where required. Your employee starts work on the agreed date, and their first payslip arrives at the end of the month.

4. We manage ongoing compliance

Playroll handles monthly DSN filings to URSSAF, tracks leave accrual, monitors updates to the Code du travail and collective agreements, and ensures your employment practices remain compliant without any effort from your side. If your hiring in French Guiana grows to where a local entity makes sense, Playroll can handle that too through our global entity setup product, so you can transition seamlessly without switching providers.

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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ABOUT THE AUTHOR

Milani Notshe

Milani is a seasoned research and content specialist at Playroll, a leading Employer Of Record (EOR) provider. Backed by a strong background in Politics, Philosophy and Economics, she specializes in identifying emerging compliance and global HR trends to keep employers up to date on the global employment landscape.

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Employer of Record FAQS

01

Can I hire employees in French Guiana without a local entity?

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Yes, you can hire employees in French Guiana without incorporating a local subsidiary (SAS or SARL) by using an Employer of Record. The EOR becomes the legal employer under French Guiana law, issuing compliant employment contracts, processing payroll in euros, and filing all mandatory declarations with URSSAF and DGFiP. This allows you to hire compliantly within days without the cost, time, or administrative burden of entity setup. The EOR assumes full responsibility for compliance with the Code du travail, collective agreements, and social security regulations, so you avoid the risk of penalties from DIECCTE or URSSAF for missing filings or contract errors.

02

What employment contract is required in French Guiana?

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Employment contracts in French Guiana must be written in French and governed by the Code du travail. Every contract must state the job title, workplace location, salary, working hours, trial period duration, applicable collective agreement, and the employee's classification level (coefficient) within that agreement. Indefinite-term contracts (CDI) are the default and most common contract type. Fixed-term contracts (CDD) are only permitted for temporary replacements, seasonal work, or specific projects, and cannot exceed 18 months including renewals unless the collective agreement allows longer. The EOR prepares and issues the contract, ensuring it includes all mandatory clauses and complies with both the Labour Code and the relevant convention collective.

03

How long does it take to onboard an employee via an Employer of Record in French Guiana?

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Onboarding an employee in French Guiana through an EOR typically takes 5 to 10 business days from contract signature to the employee's first working day. The EOR drafts the contract, files the mandatory DPAE with URSSAF at least one business day before the start date, registers the employee with Assurance Maladie and CNAV, and configures payroll. Timelines can extend if the candidate takes longer to review the contract, if the collective agreement requires additional documentation, or if the mandatory occupational health examination has limited appointment availability. Public holidays or delays in obtaining the employee's tax withholding rate from DGFiP can also add one to two business days.

04

Is an Employer of Record responsible for compliance if laws change in French Guiana?

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Yes, the EOR is responsible for monitoring and implementing all changes to employment law, collective agreements, social security rates, and tax regulations in French Guiana. French employment law changes frequently through updates to the Code du travail, annual adjustments to the SMIC, and periodic renegotiations of collective agreements at the sector level. The EOR tracks these changes in real time, updates employment contracts and payroll calculations as required, and ensures all filings with URSSAF and DGFiP reflect current rates and obligations. This means your company remains compliant without needing to monitor French legislative updates or adjust HR processes yourself.

05

Why do companies choose playroll to hire in French Guiana?

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Companies choose Playroll for French Guiana because we handle the full complexity of the Code du travail, collective agreements, and URSSAF compliance without requiring you to build in-country HR expertise. We identify and apply the correct convention collective for each role, ensuring salary and benefits meet sector minimums and preventing underpayment claims. We file the mandatory DPAE on time, calculate employer social security contributions exceeding 40% of gross salary with full accuracy, and manage monthly DSN filings to URSSAF so you never face penalties or audits. Playroll also gives you transparency into statutory costs versus service fees, with our EOR fee starting from $399 per employee per month, and we can support your growth through entity setup if your French Guiana operations expand.

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