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FranceLégifrance

Mayotte clothing retail paused from branch benefit schemes

Mahorais clothing-retail employers are carved out of the branch's collective prévoyance and health-costs schemes until 31 December 2031 at the latest, pending extension.

By Taxxa AI OyPublished 2 October 2026

Payroll & Labour

The 7 May 2026 branch agreement adapting the Convention collective nationale du commerce de détail de l'habillement et des articles textiles (CCN IDCC 1483, brochure n° 3241) to MayotteLegifrance suspends the branch's mandatory collective prévoyance and frais de santé schemes for Mahorais employers and their staff employed on the islandLegifrance. Six texts are disapplied: the 19 October 2021 prévoyance agreement with its avenants n° 1 (15 December 2022), n° 2 (16 May 2023) and n° 3 (14 January 2025), and the 19 October 2021 frais de santé agreement with its avenant n° 1 (5 March 2025).Legifrance All other provisions of the CCN remain applicable as they standLegifrance, and minimum pay and seniority bonuses are left to a separate agreement given their evolving nature.

The signatories (FNH for employers; FS CFDT and UNSA CDS FCS for employees) justify the carve-out by Mayotte's economic and social realities: the minimum wage there is still catching up with the national Smic, and no structured insurance offering adapted to the territory exists that could actually operate a collective prévoyance or health-costs scheme on satisfactory terms. The agreement is expressly transitional and derogatory, concluded under the faculty opened by the loi n° 2016-1088 du 8 août 2016, against the backdrop of the common Labour Code's application in Mayotte since 1 January 2018 and the progressive social convergence programmed by the loi n° 2025-797 du 11 août 2025 de programmation pour la refondation de Mayotte, which targets effective convergence by 2031.

Two dates matter. The agreement takes effect the day after publication of its extension order (arrêté d'extension) in the Journal officielLegifrance — extension has been requested from the labour ministerLegifrance, so until that order publishes, the suspension is not yet in forceLegifrance. It is concluded for a fixed term, applying transitionally and in any event no later than 31 December 2031Legifrance, with a review built into the branch's ongoing work on renewing the prévoyance and frais de santé scheme recommendations. No specific provisions are made for small firms, the branch being mostly composed of TPE.

Legal basis: Accord du 7 mai 2026 relatif à l'adaptation de certaines dispositions conventionnelles à Mayotte dans le cadre de la convergence sociale (CCN IDCC 1483); loi n° 2025-797 du 11 août 2025 de programmation pour la refondation de Mayotte; loi n° 2016-1088 du 8 août 2016; code du travail, articles L. 2231-5, L. 2261-15 and L. 2261-24.

For Mayotte-based staff under CCN IDCC 1483, do not apply the branch's collective prévoyance and frais de santé schemes once the extension order publishes; diary the 31 December 2031 end of the transitional carve-out.

Sources

FranceLégifrance

Mayotte clothing retail paused from branch benefit schemes

Mahorais clothing-retail employers are carved out of the branch's collective prévoyance and health-costs schemes until 31 December 2031 at the latest, pending extension.

By Taxxa AI OyPublished 2 October 2026

Payroll & Labour