Payroll software for French Polynesia
UTU is online payroll software built for French Polynesia by Devlab in Tahiti. It calculates payslips in CFP francs with CPS contributions, withheld CST-S, the SMIG and overtime premiums, explains every change and prepares declaration data, from XPF 20,000 per month.
What the payroll engine calculates
- CPS contributions by branch and bracket, at the rates in force from 1 January 2026 (JOPF No. 2025-300).
- CST-S on the DICP progressive scale, 11 brackets from 0.5% to 28%, withheld by the employer.
- Hourly SMIG of XPF 1,024.74, i.e. XPF 173,182 for 169 hours (Order No. 580 CM).
- Overtime under art. Lp. 3332-2: +25% from the 40th to the 47th hour, +50% beyond, +75% at night, +65% on Sundays and public holidays.
- Parameters versioned by effective date (PF-2026) and year-to-date totals.
Checks before closing the payroll cycle
Blocking or warning checks flag pay below the SMIG, negative net pay, an unbalanced journal, a missed seniority bonus, a fixed-term contract ending or an abnormal change from the previous month. Every change in gross or net pay is broken down into hours, bonuses, leave or contract.
What UTU prepares, and what it does not do
- CPS and CST-S exports, accounting entries, bank transfers and certificates.
- UTU prepares CPS and CST-S declaration data and exports; filing with CPS and DICP remains with the business or its accounting firm.
- The DMO CSV remains a specimen until its format is approved by CPS.
- It is not adapted French mainland payroll: no URSSAF, no CSG/CRDS and no French income tax withholding.
Sources
Frequently asked questions
How much does UTU cost for payroll?
UTU is a subscription from XPF 20,000 per month. The price depends on headcount and number of company files; the detailed rate sheet is shared on request.
Does French mainland payroll software work in French Polynesia?
Not without adaptation: French Polynesian payroll relies on CPS, CST-S and the local SMIG, in CFP francs, with no URSSAF or CSG/CRDS. UTU is built for these rules, with parameters dated by effective date.
How do I choose payroll software in French Polynesia?
Check native CPS and CST-S calculation, dated rate updates, checks before closing, the exports your accounting firm expects and local support. UTU is demonstrated on your own cases.
Can I estimate the cost of a new hire?
Yes. The simulator on the UTU page uses the real payroll engine to calculate net pay, base salary or employer cost for a 169-hour permanent contract.