Social status in France: self-employed or assimilated employee?
Social charges in France: self-employed manager or assimilated-employee SAS president.
Your figures
The result updates automatically.
Annual social contributions
€20,250
Per month
€1,688
Effective rate on income
45,0%
Contribution computation
- Declared net professional income
- €45,000
- Computation base applied
- €45,000
- Contribution before fees
- €20,250
- Total due
- €20,250
Real cost and provisioning
Free account- Tax saving from the deduction
- •••••
- Net cost after tax
- •••••
- To set aside each month
- •••••
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What you should know
- Social contributions are deductible from taxable professional income: their net after-tax cost is lower than the amount called.
A French director's social status sets the cost of their protection. At equal pay, the gap between the two regimes stays considerable. The calculator puts both regimes side by side on the same net pay.
An SARL majority manager and a sole trader fall under the self-employed regime. In contrast, an SAS president and an SARL minority manager count as assimilated employees under the general social regime.
Social charges: close to a twofold gap
The self-employed regime applies an overall rate of around 45% of net professional income. Meanwhile, the assimilated-employee regime puts charges of roughly 80% of net pay on the company. That figure combines employer and employee contributions.
The gap buys something. The assimilated-employee regime opens a better pension and genuine welfare cover. However, neither regime gives access to unemployment insurance.
Choose a social status on horizon, not cost alone
A director close to retirement often benefits from assimilated-employee status. Likewise, someone who values welfare cover gains from it. On the other hand, a young founder saving elsewhere pays far less under the self-employed regime.
The legal form sets the social status. So the choice happens at incorporation, and changing it means converting the company.
What the calculator shows
The calculator starts from annual net pay. It then applies the rate of the chosen status. Finally, it shows annual social charges, the monthly amount and the effective rate. Change the status field and the result updates at once. That way, you see the real gap before choosing a legal form.
Limits of the social comparison
The rates used remain orders of magnitude. Exact amounts depend on your income, your welfare options and any exemptions. Therefore, have an accountant confirm the status before incorporation.
Social cost and the choice of legal form
The social cost weighs more than the incorporation budget. For instance, at equal net pay, the yearly gap between both statuses often exceeds the whole set-up cost. Therefore, run the calculator before you pick between an SAS and an SARL. Then check the result against your pension and welfare goals.
Frequently asked questions
What is the French self-employed social rate?
Around 45% of net professional income across all schemes: health, pension, family allowances and social levies.
Why does an SAS president cost more?
Because they count as an assimilated employee under the general regime: employer and employee charges combined come to roughly 80% of net pay, against about 45% under the self-employed regime.
Does a director pay into unemployment insurance?
No, under neither regime. Neither the majority manager nor the SAS president receives unemployment insurance for their mandate.
Can you change status later?
Only by changing the legal form. The status follows the form, so switching means converting the company.
Informative calculators. The 2026 rates were cross-checked against public sources but have not yet been validated by an accountant. They change every year. These calculations are neither tax nor legal advice.