Sending an employee on assignment to Martinique, Guadeloupe or French Guiana means precisely framing the reimbursement of their travel expenses. Between the per diem (flat-rate allowance), reimbursement at actual cost against receipts, and the constraints specific to the overseas territories (expensive plane tickets, scarce lodging in high season, sometimes lengthy assignments), the administrative side can quickly become a headache. This article reviews the key notions of the overseas per diem, the cost ranges to anticipate for lodging and meals, and how para-hotel accommodation invoiced in your company’s name secures your expense reports. The amounts cited here are indicative: they help you budget, without replacing the official rates of your company or of URSSAF.
Per diem, flat rate, actual cost: what are we talking about?
The term per diem (literally “per day”) refers to a flat-rate daily allowance paid to an employee travelling on business to cover their meal and lodging expenses. Two main approaches coexist in companies:
- The flat rate (flat-rate allowance): the company pays a fixed amount per day, without requiring every receipt, within the limits of the URSSAF rates in order to benefit from the exemption from social charges.
- Reimbursement at actual cost: the employee advances the expenses, keeps each invoice, and is reimbursed to the cent upon presentation of receipts.
In the overseas territories, reimbursement at actual cost is common for lodging, because prices vary widely by season and availability. The flat rate remains common for meals. Many companies combine the two: a meal flat rate plus lodging at actual cost against an invoice.
Indicative rates: what to keep in mind
The URSSAF exemption rates for long-distance travel in the overseas territories provide for specific daily ceilings, generally higher than in mainland France due to the cost of living. As a guide:
- Meals: on the order of 20 to 25 euros per meal taken outside the company’s premises.
- Lodging plus breakfast: daily ceilings often falling within a range of 70 to 130 euros depending on the department and the length of the assignment.
These amounts are degressive for long assignments (beyond 3 months, then 24 months). Always check the rates in force with your HR or accounting department before setting your internal policy.
How much do lodging and meals really cost?
Beyond the rates, you have to anticipate the real cost on the ground. Here are indicative ranges for a professional assignment in Martinique, Guadeloupe or French Guiana.
Lodging
- Mid-range hotel (Fort-de-France, Pointe-à-Pitre, Cayenne): often 90 to 160 euros a night, more in the high tourist season or during major events.
- Furnished para-hotel accommodation (studio or equipped apartment): frequently 60 to 110 euros a night for short stays, with marked degressive rates on long stays.
- Long stays (week or month): a furnished unit can drop well below the equivalent hotel price, with a kitchen and workspace included.
For an assignment of several weeks, the furnished unit often becomes the most economical and comfortable choice: the employee cooks, works on site and does not accumulate dozens of restaurant receipts.
Meals
- Restaurant meals: count on 15 to 30 euros at lunch, more in the evening.
- Meals prepared at the accommodation: a few euros, especially if the accommodation has an equipped kitchen. A decisive point for long assignments.
In French Guiana and the Antilles, grocery prices in supermarkets are higher than in mainland France; even so, accommodation with a kitchen makes it possible to sharply reduce the meal budget over time.
The para-hotel difference: invoicing in the company’s name
This is where the compliance of your expense report is decided. Para-hotel accommodation (professional para-hotel service, with services such as reception, linen, cleaning) can issue an invoice in your company’s name, which a simple peer-to-peer rental cannot do.
Concretely, this changes everything for accounting:
- Invoice on the company’s letterhead: the document bears the corporate name and address of your company, not just the employee’s name. It fits directly into deductible expenses.
- Recoverable VAT: para-hotel services are subject to VAT. Unlike classic lodging (often not subject to VAT), para-hotel service allows, under certain conditions, the recovery of VAT on the professional lodging service.
- Payment by bank transfer: settlement is made by bank transfer from the company’s account, with no cash advance by the employee nor an individual expense report to process.
- Compliant receipt: a numbered, dated, itemised invoice, admissible in the event of a URSSAF or tax audit.
Why this secures your expense reports
A classic peer-to-peer rental often leaves the employee to advance the funds, then produce a poorly detailed receipt, sometimes without VAT or company letterhead. In the event of an audit, this type of receipt is fragile. With a para-hotel invoice in the company’s name, the expense is traceable, deductible and defensible. It is a strong argument for finance departments and chartered accountants.
Organising a long-term overseas assignment well
Overseas assignments often exceed a week: technical secondment, site work, audit, seasonal replacement, training. For these stays, a few principles simplify management.
- Favour the equipped furnished unit: kitchen, office space, wifi, laundry. The employee lives and works on site.
- Negotiate a monthly rate: over a full month, the nightly price drops sharply compared with a daily hotel booking.
- Centralise invoicing: a single monthly invoice in the company’s name, settled by transfer, rather than a multitude of receipts.
- Anticipate the plane tickets: book early; flights to the Antilles-Guiana are expensive and fill up quickly in high season.
- Document the assignment: mission order, dates, purpose, to justify the professional nature of the trip.
Our furnished accommodation in Martinique, Guadeloupe and French Guiana is designed for these business stays: full equipment, degressive rates and corporate invoicing. Discover our accommodation by destination.
