If you are an international consultant in France, your first decision is how to work and get paid. Portage salarial in France places you under an employment arrangement managed by a French umbrella company. A French SASU, by contrast, is a company you own and run as its sole shareholder.
Both options can support consulting work, but they differ in administration, cash flow, social contributions, taxes, and liability. The right consultant business structure depends on your client, income plans, and need for support. Protections and tax outcomes depend on your situation, so treat estimates as planning tools, not guarantees.
Table of Contents
Key Takeaways
- Portage salarial creates an employment relationship with a portage company.
- A SASU is a single-shareholder company that you manage.
- Compare fees, administration, and when you can access revenue.
- Social protections and tax treatment depend on your specific circumstances.
- Review your client’s needs and your cross-border status before choosing.
portage SASU comparison international consultant: How the Two French Setups Work
Portage salarial and a SASU can support consulting work in France, but they create different legal and administrative relationships. Your choice affects who contracts with the client, who handles payroll, and what French consultant administration you manage.
Portage salarial: Work Through a French Umbrella Company
In portage salarial, you carry out a professional assignment for a client while employed by a portage company. The company signs the service contract with the client, manages payroll, and handles the French employment relationship. You do not need to create a SASU just to use this arrangement.
The portage salarial rules France are set out in Articles L. 1254-1 and following of the French Labor Code. Review the current Labor Code text on Legifrance, and check your employment contract, client-service agreement, pay statement, fee schedule, expense policy, insurance terms, and assignment conditions before signing. This umbrella company payroll France model can reduce routine administration, while fees and contract terms shape what you receive.
French SASU: Operate Through a Single-Shareholder Company
A SASU is a company with one shareholder. The company contracts with clients and manages its own accounts, invoices, and business costs. Its director has responsibilities tied to the company, so this SASU company structure brings more control and more French consultant administration than portage.
A SASU’s financial administration is separate from the shareholder’s personal finances. Compare account eligibility, bookkeeping requirements, transaction charges, payment services, and access controls for the actual company. In portage, the employer invoices the client and manages its own business account; the consultant receives payroll payments.
Compare the Actual Trade-Offs, Not Just the Labels
Prepare your exact legal form and registration documents before applying for a business account. Eligibility rules can vary, and a provider may direct some micro-entrepreneurs to Pro rather than Business. Establish your legal setup first, then choose tools that support it. Compare monthly subscriptions and transaction charges as separate costs.
| Point to compare | Portage salarial | SASU |
|---|---|---|
| Client contract | The portage company contracts with the client for the service. | The SASU contracts with the client in its own name. |
| Payroll and status | The portage company manages payroll under an employment relationship. | The company manages its own finances; director status and pay need separate review. |
| Administration | The provider handles key employment and payroll tasks; review fees and assignment terms. | The director manages company records, accounts, and business obligations. |
| Business payment account | Check that the account supports your personal or business status. | Check eligibility against the SASU’s registration documents and legal form. |
Compare Portage Salarial and SASU Costs, Taxes, Payroll, and Protections
Use the same assignment to compare the two setups. Assume a consultant earns €10,000 in monthly client revenue, excluding VAT. This figure is a starting point, not a promised take-home amount. Fees, expenses, salary choices, and personal tax rules all affect the result.
A portage salary calculation France should keep revenue, gross pay, net pay, and personal income separate. The umbrella company manages payroll and contributions. In a SASU, the company and its president have distinct finances and obligations.
Model what remains from the same client revenue
For portage, begin with the €10,000 client payment. Subtract the umbrella company’s management fee and any expenses allowed under the contract. The remaining amount funds payroll, including employer contributions. Employee contributions and income tax withholding affect the salary paid to you.
For a SASU, start with the same €10,000 company revenue. Deduct eligible business expenses and company obligations. If the president receives a salary, include employer contributions in the SASU payroll costs and deduct employee contributions from gross salary. Dividends are separate: they come from available profit after company tax and are not salary.
These steps make the comparison useful without relying on a universal percentage. The actual result depends on the contract, expense records, salary level, and current rules.
Check the portage minimum-pay rules that apply to your situation
The IDCC 3219 minimum pay is not a single figure for every consultant. The applicable amount can depend on the role, level, working time, and current collective agreement terms. Confirm the relevant classification and payroll basis with the umbrella company before accepting an assignment. The guide to portage salarial explains how the framework works.
Separate taxes, social contributions, and benefit eligibility
French social contributions fund social protection, but the rules differ by status. Portage provides employee coverage, including access to health care, retirement, and unemployment benefits, subject to eligibility rules. The umbrella company handles payroll declarations and income tax withholding at source.
A SASU president’s protection depends in part on whether the company pays a salary. Dividends do not create the same employee rights as wages. Keep company turnover, gross salary, net salary, dividends, and personal take-home income distinct in any estimate.
Consider cross-border status and personal data responsibilities
For international assignments, cross-border tax and social security depend on where you live, work, and pay tax, along with any applicable agreements. Check payment terms, currency conversion, and the client contract before work begins. Portage can handle payroll tasks, while a SASU requires its own company records and filings.
In either setup, agree on how client and worker data will be handled. The umbrella may manage payroll records; your contract should clarify each party’s role in protecting project data.
| Calculation line | Portage salarial | SASU |
|---|---|---|
| Starting amount | €10,000 client revenue, excluding VAT | €10,000 company revenue, excluding VAT |
| First deductions | Management fee and contractually permitted expenses | Eligible business expenses |
| Payroll or company costs | Employer contributions and payroll costs are funded from the remaining amount | Company obligations apply; a president’s salary brings employer contributions |
| Personal pay | Gross salary less employee contributions and income tax withholding | Salary less employee contributions and income tax; dividends are separate |
| Key item to verify | Applicable IDCC 3219 minimum pay and contract terms | Salary plan, company tax position, and eligible expenses |
Choose the Right Structure With a Practical Consultant and Buyer Checklist
Your choice depends on how much support you need, how much control you want, and what the client requires. Before you choose portage or SASU, check the work arrangement and the client’s onboarding rules. French contractor classification can affect how the engagement is reviewed.
Portage may fit when payroll support and less company administration matter most
Portage may suit consultants who want an employment contract and payroll handled by a specialist company. French umbrella payroll for consultants can reduce the need to manage a separate company for an assignment.
Ask for the written fee schedule and review the contract, insurance, payment process, expense rules, and minimum-pay terms. Find out how client payment delays affect your pay. Payroll support does not guarantee a set net amount, benefit, visa, or tax result.
A SASU may fit when company control and business development are priorities
A SASU may give you more control over company decisions and room to build a business beyond one assignment. Weigh that flexibility against SASU administration, such as accounting, filings, and payroll if you pay yourself a salary.
During consultant client due diligence France, clients may ask about your company details, insurance, and compliance documents. Check these requirements before signing, and confirm that you can meet them on time.
Use a focused decision checklist and a hypothetical scenario
Compare both options against the same client fee and expected work period. A consultant with one short assignment, limited time for paperwork, and a preference for payroll support may favor portage. A consultant seeking more control and planning to grow a business may prefer a SASU.
- Which contract and insurance does the client require?
- What fees, expenses, and payment timing apply?
- How much time can you give to company administration?
- Which setup fits your plans beyond this assignment?
Conclusion
Portage salarial and a SASU offer two different ways to work as an independent consultant in France. Portage places you on a company’s payroll and can reduce your direct administrative workload. A SASU gives you more control through your own company, but you must manage its setup and ongoing obligations.
For an international consultant decision framework, look beyond headline fees. Compare your assignment, the applicable collective-agreement minimum-pay rules, payroll calculations, and your tax and social security position. These details shape your French consultant payroll and the protection you may receive.
Your choice also depends on how much company control you want and whether you are ready for a French company setup. Review the portage salarial versus SASU France comparison as a starting point, then weigh the figures against your goals and circumstances.
FAQ
What is the difference between portage salarial and a French SASU?
A: Portage salarial is a French employment arrangement. You complete a professional assignment for a client, while a specialist portage company employs you, handles payroll, and contracts with the client for the service. A SASU (single-shareholder simplified joint-stock company) is a company you create and operate yourself. You do not need to create a SASU to use portage salarial.
How is portage salarial defined under French law?
The French Labor Code sets out the portage salarial framework in Articles L. 1254-1 and following. It covers the relationship between the consultant, the portage company, and the client. You can check the current text through Legifrance’s search for Article L. 1254-1.
How should I compare the costs for the same client assignment?
Start with the same client revenue, excluding VAT, for both options. For portage: client revenue → management fees → contractually permitted expenses → amount available for payroll → employer contributions → gross salary → employee contributions and any income-tax withholding → net salary paid. For a SASU: company revenue → eligible business expenses → company-level obligations, including any corporate income tax due → funds available for remuneration or retained in the company. If the SASU pays its president a salary, model employer contributions, gross salary, employee contributions, and net salary separately. These are calculation steps, not a promised result; the figures depend on the contracts, expenses, current rules, and personal circumstances.
Are company revenue, salary, dividends, and take-home pay the same thing?
No. Company revenue is not personal income. Gross salary is before employee deductions; net salary is after those deductions, and income-tax withholding may also affect the amount paid. Dividends are distributions of eligible company profits, not salary. Their availability and tax treatment depend on the company’s accounts, decisions, and applicable rules.
What minimum-pay rules apply to a portage consultant?
Portage salarial is subject to rules under the applicable collective agreement, including minimum-pay provisions. How those rules apply can depend on your status, assignment, working time, and contract terms. Ask the portage company to explain its calculation in writing and show how the minimum-pay rules apply to your situation.
What social protections come with each structure?
In portage, you have an employment contract, and the portage company runs payroll and makes the relevant declarations. Access to benefits still depends on eligibility rules and your circumstances; an employment contract does not guarantee a particular benefit or payment. A SASU president who receives a salary is generally covered under the French employee social-security system for relevant protections, but the corporate office alone does not provide employee status or automatic eligibility for unemployment benefits.
How do tax and social-contribution rules differ?
In portage, payroll calculations include employer and employee social contributions, while your personal income-tax position is handled under the applicable rules. A SASU has company-level obligations and may be subject to corporate income tax; salary and dividends are treated differently for tax and social contributions. Your tax residence, other income, and current law can change the outcome, so compare a full calculation rather than relying on a universal percentage.
What should I check before signing a portage agreement?
Review the employment contract, the client-service agreement, a sample pay statement, the written fee schedule, and the expense policy. Check the insurance terms, assignment conditions, payment process, and how client payment delays are handled. Confirm how minimum-pay rules are applied and whether expenses are reimbursed only when they meet the contract and policy requirements.
When might portage salarial be a good fit?
Portage may suit you if you want an employment contract and payroll administration through a specialist company, and do not want to manage a separate company for the assignment. It may reduce your direct company-administration burden. It does not guarantee a particular net amount, benefit, visa, or tax outcome, and the written fees and terms still matter.
When might a SASU be a better fit?
A SASU may suit you if you want to operate through your own company, build a business, and manage decisions such as expenses, remuneration, and retained profits. That control comes with company obligations, including accounting, filings, and decisions about salary or dividends. Consider the ongoing administration as well as the assignment itself.
What should international consultants and client companies consider?
Cross-border work can affect tax residence, social-security coverage, payroll, and the right to work in France. The result depends on the facts, relevant agreements, and current rules; neither structure by itself guarantees a visa or a specific tax outcome. The consultant and client should also clarify who handles personal data and other compliance duties, based on each party’s actual role and responsibilities.
What is a practical way to choose between portage salarial and a SASU?
Compare both options using the same assignment and the same revenue excluding VAT. Ask for a written portage fee and payroll breakdown, then compare it with a SASU forecast that separates expenses, company obligations, salary, dividends, and personal tax. The choice is between an employment-and-payroll arrangement through a portage company and operating through a French single-shareholder company. Consider the assignment, minimum-pay rules, fees, payroll calculations, your tax and social-security position, and how much company control you want.
Official and professional resources
- France's official portage salarial guide
- French Parliament: the 2027 finance bill and its legislative status
Compare your assignment assumptions with the portage salary simulator. Results are estimates based on the inputs provided.
