Did you know that a defined legal mechanism can turn freelance fees into a salaried paycheck with social protection? Under Article L1251-64, this setup creates clear relations among a worker, a portage company, and client entreprises.
We present a pragmatic way to keep commercial autonomy while gaining payroll, payslips, and social cover. You negotiate your prestation and mission with the client. Then the société signs a CDD or CDI and pays you monthly.
This balance reduces administrative load and gives stable assurance for health and retirement. Minimum gross monthly totals and a 5% business origination indemnity are part of the contracted salary components.
The scheme suits intellectual activité like consulting, IT, engineering, HR, and training. Client entreprises must sign a commercial contract quickly and respect safety and duration limits to protect your rights.
Table of Contents
Key Takeaways
- Hybrid model: independence plus employee protections.
- Payslips and social coverage come via the société that manages gestion and payroll.
- Billing converts to salary with transparent items like the 5% premium.
- Eligible mainly for intellectual prestation and B2B engagements.
- Clients must meet contract and safety conditions to avoid fines.
What Is Portage salarial?
This model creates a clear relation contractuelle tripartite: a consultant delivers a prestation to a client while receiving payroll and protection from an employer company.
At the center is the salarié porté. You negotiate scope, duration, and rate directly with the entreprise cliente. The société portage then formalizes the agreement and handles invoicing and payslips.
- Three contracts govern the setup: a contrat travail (CDD or CDI) with the employer company, a convention portage that sets collaboration rules, and a mission contrat describing delivery terms.
- Why they matter: the employment contract triggers social protection; the convention clarifies fees, retirement and collective rules; the mission contract secures scope, duration and price.
- Operational flow: monthly activity reports feed invoicing, the société issues a commercial contrat with the entreprise cliente within two working days of mission start, and payroll follows.
Document | Parties | Primary purpose | Key deadline |
---|---|---|---|
Employment contract | Salarié porté — société | Social protection and salary | Signed before payroll starts |
Convention de portage | Salarié porté — société | Operational rules, affiliation, benefits | Provided at onboarding |
Mission contract | Entreprise cliente — société / salarié porté | Scope, duration, price | Issued at mission agreement; commercial contrat within 2 days |
In this contractuelle tripartite structure you keep autonomy in your travail while gaining administrative support from the société. We guide you to keep negotiations and reporting clear so every party has traceable obligations.
The Legal Framework and Current Rules
Article L1251-64 anchors the arrangement in labor law and sets rules for how fees become salary. This article in the code travail confirms the worker’s employee status and payment through the managing company.
Article L1251-64 and recognition
The law establishes the tripartite relation and secures social protection for the salarié porté. It makes clear that invoiced fees are converted into payroll items under an employment contrat.
Convention collective and updates
The Convention Collective (IDCC 3219) fixes classification rules and minimum thresholds for salariés portés. It adds safeguards on pay, social rights, and professional sécurité.
Scope, durée and prohibitions
The code travail confines the scheme to intellectual services. It excludes services to individuals (services personne) and certain regulated professions.
- Maximum mission durée: 36 months.
- The entreprise cliente must issue a commercial contrat within two working days.
- Non-compliance brings penalties to protect all parties.
« The legal frame combines autonomy in work with employer-backed protection, reducing legal and financial risk. »
Legal element | What it secures | Key limit |
---|---|---|
Article L1251-64 | Employee status for the consultant | Defines payroll conversion |
Convention Collective (IDCC 3219) | Remuneration and classification | Minimum thresholds |
Code restrictions | Permitted activities and exclusions | 36-month mission durée |
For a practical summary of rights and obligations for the salarié porté, see our guide on the rights of the salarié porté.
How Portage salarial Works in Practice
A successful mission starts when you and the client set precise deliverables, duration, and compensation. This first agreement frames every operational step that follows.
Negotiating scope, durée, and price
You discuss prestation scope, a realistic durée, and commercial conditions directly with the entreprise cliente. Be explicit about milestones and acceptance criteria.
- Define clear deliverables and timelines.
- Agree a rate that reflects your experience and market benchmarks.
- Set invoicing cadences to match monthly forecasting.
From invoicing to the monthly payslip
The société portage issues invoices once the client validates your monthly activity report (CRA). Validation triggers billing and then payroll each mois.
Your payslip reflects billed périodes, reimbursements allowed under company policy, and statutory contributions. HR advisors at the société can propose savings plans and expense policies to optimize net outcomes.
Step | Actor | Outcome |
---|---|---|
Mission negotiation | Consultant & entreprise cliente | Signed scope, durée, price |
CRA validation | Client validates monthly report | Invoice issued to client |
Payroll | Société portage | Payslip paid chaque mois |
For a guide on choosing the right managing company, see our detailed note on the société portage selection.
Eligibility and the Status of salarié porté
Eligibility hinges on demonstrable qualifications and a clear record of professional autonomy. To qualify as a salarié porté you need a Bac+2 (level 5) or at least three years of relevant professional experience. This baseline ensures quality delivery to the entreprise and protects client expectations.
Qualifications and professional autonomy
Autonomy and expertise are central. You must prospect clients, negotiate rates and terms, and design how you will exercer activité within the client’s brief. These responsibilities confirm you act as an independent professional while benefiting from employee protections.
Monthly reporting and governance
The monthly CRA is a simple governance tool. It records hours, deliverables, and validations. Client approval of the CRA triggers invoicing and secures correct salary processing each mois.
- Baseline: Bac+2 or three years’ practice validates your status.
- Autonomy: You find clients, set pricing, and deliver the prestation.
- Reporting: CRA monthly submission underpins billing and payroll.
- Choice: You keep full freedom to select your managing company for portage salarial.
Requirement | Why it matters | Typical proof |
---|---|---|
Qualification | Ensures technical level | Diploma or work references |
Autonomy | Demonstrates commercial capacity | Client contracts, proposals |
CRA | Supports invoicing and payroll | Monthly activity report |
Types of Employment Contracts in Portage salarial
Your contract type defines rules on renewals, trial periods, classification and what happens between missions.
Two contract models are commonly offered: fixed-term employment and open-ended employment under the managing company. Each responds to different pipeline visibility and client mixes.
CDD specifics and practical limits
A CDD is tied to a client engagement and may be for a precise term or an imprecise term with a minimum durée. It may be renewed twice for a combined maximum of 18 months.
The end date can be postponed by agreement up to three months. The société must deliver the contrat to the salarié no later than two working days after signature.
- Mandatory clauses: remuneration calculation, 5% business origination indemnity, social and fiscal charges, management fees, expense treatment.
- Also include trial period, paid leave rules, retirement/providence affiliation, CRA periodicity, and the financial guarantor.
CDI specifics and classification rules
A CDI can cover one or several clients. Intermissions between missions are not remunerated unless otherwise agreed.
Classification depends on seniority: under three years you may be classified as technician/agent/cadre; after three years the cadre status applies. A forfait jours arrangement is always classified as cadre.
- CDD suits short, well-defined missions with clear end dates.
- CDI fits consultants with multi-client activity or unpredictable pipelines who need continuity of rights.
Feature | CDD | CDI |
---|---|---|
Max renewals | 2 (total ≤ 18 months) | Not applicable |
Intermissions | Paid if contract covers remaining period | Not paid by default |
Classification | According to mission level | Varies with seniority; forfait jours = cadre |
Remuneration, Minimums, and Classification
Clear rules define the monthly minimums, business premiums, paid leave, and reserves that protect your income. These rules set a guaranteed baseline and explain how classification affects the monthly payroll.
Monthly minimums and salary components
Total minimum gross monthly pay: €2,517.13. This minimum combines base salary, paid leave, and the 5% business origination premium required by the contrat.
Classification | Guaranteed monthly gross (example) | Reference |
---|---|---|
Junior | €2,288.30 | ≈ 70% of social security ceiling |
Senior | €2,451.75 | ≈ 75% of social security ceiling |
Forfait jours | €2,778.65 | ≈ 85% of social security ceiling |
Reserve for intermissions or end-of-contract premium
For a CDI, the managing company must set aside a reserve equal to 10% of the last mission’s base salary to cover intermissions between missions. This helps smooth cash flow across mois with no billable activity.
For a CDD, you receive a 10% end-of-contract premium to compensate the contract’s precariousness. That premium is part of the total minimum and paid at contract end.
- We detail how your salaire is built each month from billed activity and guaranteed components.
- Examples show thresholds for junior, senior, and forfait jours to benchmark expected earnings.
- Classification and seniority influence minimums and the applicable reserve or premium.
Practical note: check your contrat and classification early to confirm the exact minimums and how paid leave and the 5% origination premium are applied in each cas.
Fees, Deductions, and Take-Home Pay
A clear path from invoice to net pay prevents surprises and improves your financial forecasts. We explain what management fees cover, how social and fiscal deductions apply, and the role of expense policies in improving your net salary.
Frais de gestion: scope, ranges, and transparency
Frais de gestion typically range between 5% and 10% of the amount billed to your client. These frais cover administrative processing, payroll, accounting, legal support, access to training, and client follow-up services.
What to check on monthly statements:
- Client payments received.
- Management fees deducted (frais de gestion).
- Reimbursed frais professionnels and VAT recovery entries.
- Social and fiscal deductions and net salary paid.
- Business origination premium and reserve lines.
Social and fiscal contributions, expense policies, and net logic
After frais and contributions, net salary often averages around 50% of the client invoice. That ratio varies by classification, declared expenses, and applicable social charges.
Robust expense policies let you reclaim eligible costs and recover VAT when rules allow. Properly recorded frais professionnels reduce taxable base and can lift net pay.
For a detailed breakdown of social and fiscal contributions, see our note on social and fiscal contributions.
Item | Typical range / note |
---|---|
Management fees (frais de gestion) | 5%–10% of client billing |
Net pay | ≈50% of client amount, after charges |
Expense reimbursement | Depends on policy; reduces taxable income |
Practical advice: compare total net outcomes across different managing companies, not only headline percentages. Look for clear monthly statements and strict VAT and expense rules to maximize what you keep in hand.
Insurance and Professional Protections
When you deliver services, specific policies step in to protect you, the employer, and the client. These protections combine professional liability cover and employer health obligations that reduce operational risk and build trust.
Responsibility and liability coverage during missions
The managing company subscribes to a responsabilité civile professionnelle that covers damages caused during mission work. This assurance responsabilité civile protects both you and the entreprise cliente if a claim arises.
Occupational health, social protection and duties
As an employer, the société portage ensures occupational health compliance. That includes information and prevention visits and periodic medical checks to safeguard your sécurité at work.
Salariés benefit from sécurité sociale coverage and, under conditions, access to unemployment insurance. These social protections mirror classic employee rights and help stabilise income and health access.
« Clear insurance and employer health duties reduce legal exposure and support long-term professional activity. »
- Scope of responsabilité civile covers property and bodily harm linked to the prestation.
- Employer duties: medical follow-up, prevention training, and risk assessments.
- Client obligations: provide safe conditions and any required protective equipment.
Social Benefits and Security
Your contract turns professional income into genuine employee rights: paid leave, pension accrual, and access to unemployment schemes.
Paid leave and retirement contributions
As a salarié you accrue paid leave and make declared contributions to retraite schemes each month. The employment contract names the complementary retraite fund and the provident institution that covers you.
Unemployment insurance and ARE rules
Salariés portés are generally eligible for unemployment insurance when conditions are met. In some cases, ARE (jobseeker benefits) can be combined with salary from portage salarial.
For example, agency rules may deduct a portion of your declared salary (commonly around 70%) when calculating ARE. Exact treatment depends on your file and local agency decisions.
Tracking and planning
Monthly statements must itemize gross pay, deductions, contributions to sécurité sociale, and any assurance or reserve lines. Clear statements help you verify rights and plan missions to maintain continuity of benefits.
- Check the contract for named retirement and provident institutions.
- Keep monthly records to monitor contributions and ARE interactions.
- Plan mission cadence to avoid gaps that could affect rights in difficult cas.
The Tripartite Relationship Explained
This three-way structure defines clear duties for each actor and keeps operations on track. It is a relation contractuelle tripartite that balances commercial freedom with employer-backed management.
Roles and responsibilities
Salarié porté: you negotiate the prestation, deliver work, and submit monthly activity reports that document hours and milestones.
Entreprise cliente: defines needs, validates the CRA, pays invoices on agreed deadlines, and alerts the société of events that affect delivery.
Société portage: signs the commercial contract within two working days, handles invoicing, and ensures legal and payroll gestion each mois.
Activity reports, statements and payment flow
Each month the salarié porté files a concise report. Client validation triggers invoicing and cash flow to the managing company.
The société issues a detailed monthly account statement showing inflows, management fees, reimbursed expenses, contributions, and net salary. This gives transparency and simplifies reconciliation.
- Clear roles speed dispute resolution.
- Regular CRA validation synchronizes project tracking, billing, and payroll.
- Timely payments from the entreprise cliente protect your cash flow and rights.
« Transparent monthly statements and prompt client communication reduce friction and secure predictable pay. »
Obligations of the Entreprise cliente
The entreprise cliente carries early duties that set the mission’s legal and safety framework in motion.
Contract within two working days and payment commitments
The client must sign a commercial contract with the managing company within two jours ouvrables from the mission start. This paper records the agreed price, scope, and duration.
The entreprise is obliged to pay the full agreed amount on the terms in that contract. You must be informed promptly of any event that could affect execution or payment.
Safety, duration limits, and prohibited uses
The client must guarantee working sécurité and respect the maximum mission durée of 36 months. Extensions require clear justification and documented agreement.
- No use to replace striking workers.
- No assignment for services to private individuals in place of regulated companies.
- No mission that exposes the consultant to undue risk or danger.
Penalties for non-compliance and recidivism
Breaches of the code travail obligations can lead to sanctions. A first offence may incur a €3,750 fine. Repeat offences can rise to €7,500.
« Timely contracts, payment discipline and safety obligations protect your rights and preserve the integrity of portage. »
Who Portage salarial Is For
This setup fits a wide range of professionals who want business freedom with payroll safety.
Consultants, cadres, freelancers, micro-entrepreneurs, and retirees
We see consultants and cadres use an entreprise portage to keep commercial autonomy while gaining social protection and payroll support.
Micro-entrepreneurs benefit from broader coverage and no revenue ceiling constraints in many cas. Retirees can supplement their retraite with flexible missions that respect their pace and expertise.
Jobseekers, reconversion profiles, and young graduates
Jobseekers can combine ARE with declared income. Reconversion profiles test markets, build references, and preserve benefits while exploring a new activité.
Young graduates gain experience, training access, and exposure to entreprises and professional networks through an entreprise portage salarial.
- Consultants: independence + administrative delegation.
- Cadres: continuity of rights and classification clarity.
- Freelancers: more time for client work; less paperwork.
Profile | Main benefit | Typical use |
---|---|---|
Retirees | Supplement retraite | Short, flexible missions |
Jobseekers | Maintain benefits | Combine ARE and missions |
Micro-entrepreneurs | Better social cover | Scale without revenue cap |
What Activities and Missions Are Eligible
Eligibility rests on expertise-driven work. The regime covers intellectual activities that deliver advice, design, or specialist output rather than goods or routine tasks.
Typical eligible activity includes consulting, IT development, engineering studies, HR strategy, training, data analysis, and digital marketing projects. These prestations share a clear deliverable, documented milestones, and client validation.
Allowed and excluded examples
- Allowed: consultancy missions, system architecture, instructional design, policy advice, and specialized project work for an entreprise cliente.
- Excluded: commercial buy-sell operations, direct services to private individuals (services personne), and regulated liberal professions such as lawyers, physicians, architects, and chartered accountants.
- Why it matters: the code travail confines the model to advisory and expert prestations to avoid misclassification and protect social rights.
Category | Examples | Fit |
---|---|---|
Intellectual services | Consulting, IT, engineering, HR, training | Eligible |
Commercial trading | Buy-sell, reselling goods | Not eligible |
Regulated professions | Lawyers, doctors, architects | Not eligible |
Practical tip: Frame your offer as project-based advice with clear deliverables and acceptance criteria. In borderline cas, validate eligibility early with your managing company to speed onboarding and avoid reclassification risks.
International Portage and Cross-Border Missions
Working abroad can be organised so you keep French social protection while delivering services to international clients.
Detachment is the main route. It lets a consultant work overseas for a limited time while maintaining French sécurité sociale, retirement accruals, and unemployment cover.
The managing société handles the formalities: certificates, payroll adjustments, and liaison with local authorities. This administrative support reduces legal risk for you and the entreprise cliente.
How to scope a cross-border mission
- Define the exact mission scope, the durée, and the work location in writing.
- Agree deliverables, acceptance criteria, and invoicing rules with the client before departure.
- Plan insurance and local compliance checks early to secure continuous coverage.
Why this matters: keeping French coverage simplifies post-mission reintegration and preserves rights. Your managing company negotiates required certificates and arranges relevant assurance while you focus on delivery.
« Early planning and formal detachment protect your social rights and make cross-border missions operationally smooth. »
How to Choose Your entreprise portage salarial
Choosing the right managing company shapes your net income and daily support more than any single contract term. Start with a systematic comparison of fees, expense rules, and tools before you sign a convention portage.
Frais de gestion, expense treatment and net pay simulators
Check published frais and any extra charges. Ask how frais professionnels are handled and whether VAT recovery is applied to reimbursements.
Use a net pay simulator to test scenarios: different billing levels, expense claims, and savings schemes (PEE, PERCO, PER). Simulators reveal real take-home differences beyond headline fees.
Financial guarantees, affiliations and support services
Verify required financial guarantees and syndicate affiliations. These are practical proxies for solvency and legal compliance.
Assess the support stack: legal advice, HR responsiveness, payroll accuracy and turnaround times. Fast, expert support reduces risk when a client dispute or contract change appears.
Networks, tools and training for business development
Evaluate the company’s network of consultants, prospecting tools, CRM access and training offers. These resources improve pipeline and utilization.
Practical checklist
- Published frais, hidden fees, and refund policies.
- Expense policy, VAT handling and document requirements.
- Availability of net pay simulators and savings options.
- Financial guarantees, professional affiliations, and insurance responsabilité.
- Legal, HR and payroll support SLAs.
- Networks, business tools, and training catalog.
Comparison point | What to ask | Why it matters | Red flag |
---|---|---|---|
Frais de gestion | Rate, additional commissions, transparency | Direct impact on net pay | Unclear monthly statement |
Expense & VAT policy | Reimbursement rules, VAT recovery | Affects taxable base and cash flow | Expenses always treated as salary |
Guarantees & affiliations | Financial guarantee, union memberships | Shows compliance and solvency | No documented guarantees |
Support & development | Legal/HR response times, training, networks | Operational resilience and growth | No advisory support or tools |
Conclusion
This model gives independent professionals a clear route from consulting fees to employee protections.
Recognized by Article L1251-64 and framed by the convention collective, portage salarial combines autonomy with legal cover. It clarifies contracts (CDD or CDI), minimum thresholds, and insurance so your prestation turns into a secure salaire and social contributions.
We recommend you assess pipeline visibility, choose the contract type that fits your durée, and verify société terms: fees, guarantees, administrative support and tools that affect net pay and peace of mind.
Next step: define your offer, target a mission, and select a managing company that matches your needs. With the right checks, portage helps you grow your activité with stability and assurance.
FAQ
What is the tripartite contractual relationship in portage salarial?
The tripartite relationship involves three parties: the société de portage (the umbrella company that handles administration and payroll), the salarié porté (the professional who performs the mission), and the entreprise cliente (the company that contracts the service). Each party has defined roles: the client defines the mission scope and pays the portage company, which in turn issues invoices, assumes payroll obligations, and pays the salarié porté as an employee. This structure ensures legal protection, social coverage, and clarity in responsibility — including civil liability and professional insurance requirements.
Which documents formalize this arrangement?
Three key documents are required: an employment contract between the salarié porté and the société de portage, a portage convention (detailing the operational and financial terms), and a mission contract or purchase order between the entreprise cliente and the umbrella company. Together they define remunerations, fees (frais de gestion), duration, responsibilities, and insurance obligations such as responsabilité civile professionnelle.
What legal framework governs this practice in France?
The practice is recognized within the French Code du travail, notably Article L1251-64 and related provisions. A specific convention collective also defines rights and duties for salariés portés, setting rules about duration limits, classification, and protections. The legal framework clarifies prohibited uses and ensures respect for labor law and social security contributions.
How are missions negotiated and formalized with the client?
The salarié porté or the umbrella company negotiates scope, deliverables, duration, and price directly with the entreprise cliente. Once terms are agreed, the mission is formalized in a contract or statement of work that specifies deadlines, billing conditions, and liability coverage. The société de portage handles invoicing, cash collection, and monthly payslip issuance to the salarié porté.
Who is eligible to become a salarié porté?
Typical eligibility includes professionals with a Bac+2 level or three years of relevant experience, demonstrated autonomy, and specialized expertise. Candidates must be able to produce monthly activity reports (CRA) and meet any sector-specific requirements. The status suits consultants, freelancers, executives, micro-entrepreneurs, retirees, and reconversion profiles seeking stability and social protection.
What types of employment contracts are used?
Both CDD and CDI can be used. CDDs have strict rules on renewals, maximum durations (generally up to 18 months depending on the mission), trial periods, and end-of-contract indemnities. For CDI, specific rules exist on unpaid intermissions and classification; employers must respect salary guarantees, contributions to retirement, and social insurance obligations.
How is remuneration calculated and what are minimum thresholds?
Remuneration is built from the invoiced revenue minus frais de gestion and social contributions. There are monthly minimum gross thresholds that include base salary, a commission for business origination (often up to 5%), and paid leave accrual. For CDI, a reserve for intermissions may be constituted; for CDD, a precariousness premium can apply. Net take-home pay depends on declared expenses, tax rules, and social contributions.
What are frais de gestion and how transparent must they be?
Frais de gestion are the administrative fees charged by the société de portage to cover payroll processing, invoicing, accounting, and support services. Typical ranges vary by provider. The umbrella company must clearly disclose fee rates, what expenses they cover, and any additional charges. This transparency helps you understand net salary and cash flow.
What insurance and protections are provided during missions?
The umbrella company usually ensures responsabilité civile professionnelle to cover damages arising from mission activities. Additionally, the salarié porté benefits from health coverage, social security, and employer obligations for occupational health. Verify whether the société de portage includes professional liability, civil insurance, and any sector-specific cover in their offer.
How do social benefits work — paid leave, retirement, unemployment?
Salariés portés contribute to retirement schemes and pay social charges like other employees, entitling them to pension accrual and paid leave. Eligibility for unemployment insurance (ARE) depends on contributions and contract type. It is possible to combine ARE with revenue from a professional activity under specific rules; consult your umbrella provider and Pôle emploi for precise conditions.
What are the roles and monthly administrative flows in the tripartite relation?
Monthly flows typically include: the client pays invoices to the société de portage; the portage company settles social and fiscal contributions, deducts frais de gestion, issues payroll, and transfers the net salary to the salarié porté. Activity reports and monthly account statements track missions, billing, and expense reimbursements. This chain secures payment and ensures compliance with labor law.
What obligations does the entreprise cliente have?
The entreprise cliente must formalize the mission promptly (often within two working days for administrative requirements), respect agreed payment terms, ensure safety and legal compliance during the mission, and observe duration limits and prohibited usages of the arrangement. Non-compliance can trigger penalties and potentially requalification risks under labor law for recidivism.
Which professional activities are eligible and which are prohibited?
Eligible activities are mainly intellectual and consulting services: IT, engineering, HR consulting, training, and other professional services. Prohibited activities include certain regulated liberal professions, direct services to individuals in home settings, and commercial trading activities where different rules apply. Always check regulatory requirements and insurance needs for your sector.
Can I work internationally while retaining French social coverage?
Cross-border missions are possible. The société de portage can support detachment procedures to maintain French social coverage for a limited period, assist with administrative formalities, and help secure appropriate insurance. Requirements depend on the destination country and the mission duration; plan ahead to ensure compliance.
How should I choose an umbrella company (entreprise portage salarial)?
Compare frais de gestion, expense policies, net pay simulators, financial guarantees, and professional affiliations. Evaluate the level of support for business development: networks, tools, training, and legal assistance. Prefer providers that offer clear contract terms, transparent fee breakdowns, and strong insurance coverage to protect your activity and income.