CPS and CST-S contributions on the payslip
In French Polynesia, the payslip carries CPS contributions, from employee and employer, and the CST-S withheld by the employer on the DICP scale. UTU, payroll software built in Tahiti by Devlab, applies these dated rates and explains every amount in CFP francs.
CPS contributions from 1 January 2026
- Pension bracket A: 7.84% employee and 15.69% employer, up to XPF 269,000 a month.
- Pension bracket B: 5.81% employee and 11.62% employer, between XPF 269,000 and 525,000 a month.
- Health insurance: 4.98% employee and 9.96% employer, up to XPF 5,000,000.
- Family benefits, workplace accidents and vocational training: employer rates by business sector.
CST-S, withheld by the employer
The territorial solidarity contribution on salaries is owed by the employee and withheld by the employer, who pays it to DICP. Its progressive scale has 11 brackets, from 0.5% to 28%.
What UTU does
- The engine applies the rates in force at the effective date and accumulates annual bases.
- CPS and CST-S exports are prepared from approved payslips.
- UTU prepares CPS and CST-S declaration data and exports; filing with CPS and DICP remains with the business or its accounting firm.
Sources
Frequently asked questions
Who pays CST-S?
The employee: CST-S is withheld by the employer on the payslip and paid to DICP. There is no employer share.
Do CPS rates change every year?
They are set by order and published in the JOPF; the 2026 rates apply from 1 January 2026 (JOPF No. 2025-300). UTU versions its parameters by effective date.
Does UTU file CPS and CST-S declarations?
UTU prepares CPS and CST-S declaration data and exports; filing with CPS and DICP remains with the business or its accounting firm.
Can I check a calculation?
Yes. The simulator on the UTU page uses the real payroll engine, and every change in gross or net pay on a payslip is explained.