The LODEOMa scheme designed to support employment in overseas territories through exemptions from employer social security contributions, could change. If Nothing changes for the time being., The options being considered by the government raise questions. for representatives of businesses in Saint-Martin. It is to discuss these avenues that the FipCom MEDEF, the CCISM and the FEDOM (Federation of Overseas Businesses) organized a conference open to the public on Thursday, October 15th.
These concerns stem from, le Leyssène-Lara-Adélaïde report, which notably offers replace the current exemptions with a fixed lump sum payment of €8700 per employee per yearbased on the system applied in the overseas departments (DOM).
A specific regime for the overseas collectivities
The LODEOM However, it does not apply everywhere in the same way.In the French overseas departments, the the exemption rate is 32,01% at SMIC for a company with fewer than 50 employeesIn Saint-Martin, as in the other overseas territories, the exemption rate at the minimum wage is 21,11%with calculation methods monthly and hourly, where the Overseas departments calculate their exemptions on an annual basis.Three scales coexist depending on the size and sector of activity of the company.
Yet The report does not specify how its proposals would concern Saint-Martin and Saint-Barthélemy.“Today, nothing changes, but we are simply telling you 'everything will change',” he summarizes. Sandrine Jabouley Delahaye, technical advisor to the CCISM and the MEDEF. Alongside her, Florian Catté, specialist in LODEOM and member of the social commission of FEDOM, also detailed the possible consequences of these developments.
According to the participants, applying the proposed flat rate to the COM could return to aligning their system with that of the French overseas departments, without taking their specific circumstances into account. The consequences, however, remain uncertain: no schedule or final decision has been announced. The objective of this meeting was therefore also to to gather proposals from businesses in order to defend the specific characteristics of the territories to the government. _DR
APE code: another change to anticipate
From January 1, 2027, all companies will see their APE code change with the entry into force of the new French classification of activities (NAF 2025The current classification, dating from 2008, needs to be adapted to economic developments and the emergence of new activities. This reform also aims to harmonize French categories with European and international standards. The new code will be automatically assigned by INSEE, even if the activity remains unchanged. Business leaders are encouraged to check it. right now on sirene.gouv.frusing their SIREN number, and to report any errors. The description must correspond to the main activity actually carried out.
