Polynesian payroll, computed to the exact franc.

Yes, and only that. Utu computes on the CPS (contributions by branch, order no. 2554 CM of 19 Dec 2025), the CST-S (11-bracket DICP scale), the SMIG at 1,024.74 F/h over 169 hours, and the Lp. 3332-2 premiums (night +75%, Sunday +65%). There is no URSSAF, no CSG-CRDS, no income tax at source: those notions don't exist in Polynesian payroll, and they don't exist in Utu.

Yes — that is the heart of the product. Utu is multi-file: a global switcher moves between clients and every screen binds to the active file. Totals, deadlines, close checks and registers are specific to each company, and each firm's data is isolated by organization.

A few days, with no heavy integration: create the file (legal name, TAHITI no., CPS employer no., collective agreement), import employees and contracts, and carry over year-to-date totals so payslips show correct YTD from the very first cycle. We walk the first close through with you.

Utu's legal parameters are versioned by effective date: the engine automatically applies the parameter set in force for the computed period (for instance PF-2026 since 1 Jan 2026). A new CPS order or a new SMIG becomes a new, sourced and dated parameter set — your past payslips remain computed under the rules of their time.

Before locking a cycle, Utu verifies among others: no base salary under the SMIG, contractual seniority bonus paid beyond the 3-year threshold, fixed-term contracts at term with precarity costed, abnormal net variation versus the previous month, and a payroll ledger balanced to the franc. An unresolved blocking point prevents the close — and therefore the issuance of payslips.

Yes. Utu prepares the e-DMO filing for the CPS and the CST-S export for the DICP, generates accounting entries and bank transfer files, and keeps the disbursement schedule: nets on payday, CPS on the 10th, CST-S / DICP on the 15th, with an estimated penalty if late.

A monthly subscription per file, with a payslip volume included, then per-payslip billing beyond. The amount depends on headcount and the number of files managed: request the pricing grid through the form — answer within 24 business hours, with no pushy follow-up sequence.

Each firm's data is isolated by organization: an account only accesses its own files. Employee-portal access relies on token links that can be revoked at any time. Utu is designed, built and supported in Tahiti by devlab — your contacts are in Papeete, not on a globalized chat queue.

Utu is API-first: the web interface consumes the same API exposed to integrations. That API is published as MCP with 18 real tools (payslip calculation, schedule generation, replacement suggestions, legal parameters…). Concretely, an authorized AI assistant can generate a payslip or query a schedule in natural language — every answer going through the calculation engine, never an approximation.