Saint Pierre and Miquelon Tax Tables 2024 - Tax Rates and Thresholds in Saint Pierre and Miquelon
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This page contains the tax table information used for the calculation of tax and payroll deductions in Saint Pierre and Miquelon in 2024. These tax tables are used for the tax and payroll calculators published on iCalculator™ PM, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Saint Pierre and Miquelon or would like to add to or suggest amendments to the information herein then please contact us.
2024 Tax Tables [Quick Links]
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Saint Pierre and Miquelon Personal Income Tax Tables in 2024
The Income tax rates and personal allowances in Saint Pierre and Miquelon are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Saint Pierre and Miquelon Tax Calculator 2024.
Saint Pierre and Miquelon Residents Income Tax Tables in 2024
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from € 0.000.00 | to | € 10,777.00 |
| 11% | Income from € 10,777.01 | to | € 27,748.00 |
| 30% | Income from € 27,748.01 | to | € 78,570.00 |
| 41% | Income from € 78,570.01 | to | € 168,994.00 |
| 45% | Income from € 168,994.01 | | and above |
Saint Pierre and Miquelon Non-residents Income Tax Tables in 2024
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 30% | Flat rate on all taxable income |
In Saint Pierre and Miquelon, as it is part of France, social security contributions made by employees are generally deductible from their gross income for the purpose of calculating taxable income. This aligns with the broader French tax system, where social security deductions are recognized as deductible expenses. This deduction mechanism effectively reduces the taxable base of employees, potentially lowering their overall tax liability and encouraging participation in the social security system.
Saint Pierre and Miquelon Social Security and Payroll Deduction Rates in 2024
The social security system in Saint Pierre and Miquelon mirrors the comprehensive French system, designed to provide extensive coverage and support for employees and employers within this French overseas collectivity. Contributions to the system fund a variety of social benefits, ensuring protection and assistance for the community in various circumstances.
Saint Pierre and Miquelon Social Security in 2024: Rates for Employers and Employees| Category | Employee | Employer | Total |
|---|
| Health, Maternity, Disability and Death | 0% | 7% | 7% |
| Autonomy solidarity contribution ("Contribution Solidarité Autonomie"/ CSA) | 0% | 0.3% | 0.3% |
| Old-age Insurance (Tier 1) | 6.9% | 8.55% | 15.45% |
| Old-age Insurance (Tier 2) | 0.4% | 2.02% | 2.42% |
| Accidents at Work | 0% | 3.45% | 3.45% |
| Family Benefits | 0% | 1% | 1% |
| Social security surcharge ("Contribution Sociale Généralisée" / CSG) | 9.039% | 0% | 9.039% |
| Social security debt reimbursement contribution ("Contribution pour le Remboursement de la Dette Sociale"/ CRDS) | 0.49125% | 0% | 0.49125% |
| Unemployment | 0% | 4.05% | 4.05% |
| AGS | 0% | 0.2% | 0.2% |
| Supplementary pensions (Agirc-Arrco scheme) (Tier 1) | 3.15% | 4.72% | 7.87% |
| Supplementary pensions (Agirc-Arrco scheme) (Tier 2) | 8.64% | 12.95% | 21.59% |
Saint Pierre and Miquelon Social Security and Payroll Deduction in 2024: Earnings Thresholds for Employers and Employees| Category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| Health, Maternity, Disability and Death | n/a | n/a | n/a | n/a |
| Autonomy solidarity contribution ("Contribution Solidarité Autonomie"/ CSA) | n/a | n/a | n/a | n/a |
| Old-age Insurance (Tier 1) | n/a | € 46,368.00 | n/a | € 46,368.00 |
| Old-age Insurance (Tier 2) | n/a | n/a | n/a | n/a |
| Accidents at Work | n/a | n/a | n/a | n/a |
| Family Benefits | n/a | n/a | n/a | n/a |
| Social security surcharge ("Contribution Sociale Généralisée" / CSG) | n/a | n/a | n/a | n/a |
| Social security debt reimbursement contribution ("Contribution pour le Remboursement de la Dette Sociale"/ CRDS) | n/a | n/a | n/a | n/a |
| Unemployment | n/a | n/a | n/a | € 185,472.00 |
| AGS | n/a | n/a | n/a | € 185,472.00 |
| Supplementary pensions (Agirc-Arrco scheme) (Tier 1) | n/a | € 46,368.00 | n/a | € 46,368.00 |
| Supplementary pensions (Agirc-Arrco scheme) (Tier 2) | € 46,368.00 | € 370,944.00 | € 46,368.00 | € 370,944.00 |
Health Insurance Contributions: These contributions finance the health insurance system, providing coverage for medical consultations, treatments, hospitalization, and prescription medications. This ensures that all individuals have access to necessary healthcare services without significant financial burden.
Pension Contributions: Pension contributions are aimed at securing a stable income for individuals upon retirement. This system supports retirees, enabling them to maintain a comfortable standard of living in their post-working years.
Family Benefits Contributions: Contributions to family benefits support families with children, providing allowances for child care, education, and other family-related expenses. This helps to alleviate the financial pressures of raising children, promoting the well-being of families.
Unemployment Insurance Contributions: Unemployment contributions provide financial support to individuals who are temporarily out of work, assisting them as they seek new employment opportunities. This benefit is crucial for maintaining economic stability for workers and their families during periods of unemployment.
Workplace Injury Insurance Contributions: These contributions fund compensation and support for employees who suffer work-related injuries or illnesses. The system covers medical expenses, rehabilitation, and provides income support during recovery periods, ensuring workers are protected against occupational hazards.
The social security contributions in Saint Pierre and Miquelon are calculated as a percentage of employees' salaries, with rates set to adequately fund each component of the system. Both employers and employees share the responsibility of contributing, reflecting a collective investment in the health, safety, and security of the workforce.
The administration of these social security programs is aimed at ensuring efficient and effective distribution of benefits, with ongoing efforts to adapt and improve the system to meet the changing needs of the community.
For employers and employees in Saint Pierre and Miquelon, understanding the details of social security contributions is essential for compliance and making informed decisions about benefits and coverage. The system's comprehensive nature underscores the commitment to supporting individuals and families through various stages of life and employment.
Historic Tax Tables supported for Saint Pierre and Miquelon
The following tax tables are supported by iCalculator™ PM as part of the suite of free tax tools we provide for Saint Pierre and Miquelon.