You may have felt the tug between freedom and safety — the thrill of choosing your work and the worry of lost protections. We understand that tension. In France today, portage salarial offers a clear middle way: autonomy with employment safeguards.
In plain terms, this model pairs an independent professional with an umbrella company and a client entreprise. You keep control of clients and pricing while a société handles invoicing, payroll, and compliance.
The income flow is simple: you accept missions, the company invoices the client, and you receive a payroll as a salarié porté. This arrangement reduces administrative load and brings predictable social protection you often miss in freelancing.
We present this page as a practical service guide. You will learn about legal rules, contracts, eligibility, pay structure, fees, expenses, and operational duties. Our goal is to help you decide if this path fits your next career step.
Table of Contents
Key Takeaways
- Portage salarial blends independence with employee protections.
- The umbrella company handles invoicing and payroll, easing admin burden.
- You remain in charge of clients, missions, and pricing.
- Income follows missions → invoicing → payroll for clearer cash flow.
- Next sections explain legal, financial, and operational details to guide your choice.
What Portage Salarial Is and Why It’s Growing in France
Imagine keeping full control of your projects while an employer handles payroll, taxes, and compliance on your behalf. This hybrid model blends independent work with the legal protections of an employee statut.
The legal framework rests on article L.1254-1 of the Labour Code: a commercial contract between the intermediary and the client, plus an employment contract with the professional. Key milestones include the 2015 ordinance and the 2017 industry convention that clarified rules and protections.
Market momentum is striking: roughly 180 firms in 2014 rose to about 700 in 2023. The sector topped €1B and served ~200,000 salariés portés in 2023, up from ~10,000 in 2015. Projections cite strong growth to €2.4B and far higher employment by 2030.
For you, that means more clients and more trusted partners among entreprises. The model reduces risk, increases flexibility, and matches project-based demand. For a clear, concise primer, see our simple definition.
How Portage Salarial Works: The Tripartite Relationship
A clear three-way structure assigns who signs contracts, who pays, and who bears workplace obligations. This model centers on three players working together so you can focus on delivering results.
The salarié porté is the independent expert who finds clients, negotiates fees and timelines, and delivers the prestation with professional autonomy. You keep your client relationships and control over mission scope.
The entreprise cliente buys the service and collaborates during execution. When work happens on site, the entreprise cliente must ensure health, safety, working time rules, and provide necessary equipment.
The société portage acts as the employer: it signs the employment contract with the salarié porté, invoices the entreprise cliente, pays social contributions, and issues payroll. This centralizes admin and compliance.
- Who signs what: the société portage signs employment and billing documents; the entreprise cliente signs the commercial contract for the prestation.
- Who pays whom: the entreprise cliente pays the société portage; the société portage pays the salarié porté.
- Who is responsible: workplace obligations rest with the entreprise cliente on site; employment obligations rest with the société portage.
Protective advantage: this relation lets you keep your expertise and client portfolio while administrative and legal duties are managed centrally. Next, we explain the two contracts that make the triangle work.
Contracts That Make It Possible: Employment Contract and Commercial Contract
Contracts are the framework that protects you, the société, and the client entreprise. Two distinct agreements turn a negotiated mission into an enforceable collaboration and limit legal risk.
The contrat de travail (CDD or CDI)
The contrat de travail between you and the société establishes your employee status, payroll, social protections, and employment rights. It can be a CDD or a CDI depending on mission length and your strategy.
This contrat clarifies salary, social charges, overtime rules, and notice periods. It secures benefits while preserving your professional autonomy for mission execution.
The contrat commercial with the client
The contrat commercial binds the société and the entreprise client. It mirrors the prestation you negotiated: scope, pricing, invoicing cadence, and conditions for delivery.
Clear clauses on deadlines, liability, and insurance reduce dispute risk and help cash flow management.
Operational logic and key differences with temp staffing
You negotiate the mission, the société formalizes it contractually and invoices, then you perform the travail. The société does not assign tasks or direct day-to-day execution.
- No assignment provision by the société; no subordination link like intérim.
- Contracts should specify deliverables, pricing structure, responsibilities, and required insurance.
Next: we will review who can qualify as a salarié porté and what skills and autonomy matter in practice.
Who Can Become a Salarié Porté: Eligibility, Skills, and Autonomy Requirements
The first test for joining this statut is simple: can you find clients and sell your expertise?
Who this is for: The model is designed for independent professionals who deliver expert services and can operate with autonomy in their activité. You must be able to build client relationships and run commercial affairs without an employer sourcing the work.
Basic eligibility: You generally need a level 5 qualification (Bac+2) or at least three years of relevant, meaningful experience in the same field.
Practical autonomy: As a salarié porté you must find clients, negotiate scope and deadlines, and set your price for each mission. Your choix of umbrella company remains yours and affects transparency and support.
- Common profiles: consultants, trainers, IT experts, engineers, project leaders, and interim managers.
- Typical sectors: digital, IT, engineering, transformation, and corporate training—areas where entreprises clientes buy focused expertise.
Regulated roles: Verify compatibility if you work in a regulated profession. Some activities require formal checks before you begin under this statut.
For an in-depth practical guide to the rules and how to start, see our guide for freelancers.
CDD in Portage Salarial: Mission-Based Employment with Clear Limits
A CDD is useful when the work has a clear objective, a set deadline, and measurable deliverables. This form of contrat is designed to cover a defined prestation for a client. It gives you contractual clarity and legal protections while the mission runs.
Legal boundaries: The total durée of a CDD cannot exceed 18 months, including renewals. It may be renewed up to two times. By mutual agreement, the term can be postponed for up to 3 mois.
Timing and delivery: The written contrat must be sent within two business days of agreement. That rule ensures you operate under clear conditions from day one.
Must-have clauses: Check remuneration calculation, management fees, expense deduction method, skills and expertise description, reporting cadence, financial guarantor, client identity and address, mission scope, duration, price, client responsibilities for health and safety, and liability insurance details (insurer and policy number).
End-of-contract protections: Labour Code rules apply: trial period, paid leave settlement, early termination rules, and any end-of-contract indemnité where due.
Practical tip: Treat the CDD as your safety net. Clear terms on exécution and client obligations prevent disputes and protect your affaires during and after the mission.
CDI in Portage Salarial: Ongoing Status Across Multiple Client Missions
Under a CDI, the employment relationship endures across successive engagements with different clients. This gives a sense of continuity even when each mission is distinct.
Inter-mission reality: Periods without an active mission are generally unpaid. Plan reserves and a steady pipeline to bridge those gaps.
How inter-mission periods work
You keep employee status during gaps, but pay applies only for performed missions. Many companies require a financial reserve: typically 10% of the last mission’s base salary is credited to your activity account to help cover inter-mission months.
Seniority and classification rules
Seniority is calculated from the total time you actually worked on missions, not simple calendar time. After three years of activity you move to cadre classification.
Forfait jours: If you are placed on a forfait jours, you are classified as cadre regardless of seniority. Minimum gross monthly thresholds apply; the gross cannot fall below €2,517.13 under current rules.
| Feature | Effect | Duration/Value | Practical tip |
|---|---|---|---|
| Inter-mission pay | Not paid | — | Maintain pipeline and reserves |
| Activity account reserve | Financial buffer | ≈10% of last base salary | Check rules in your contrat |
| Seniority | Counts only mission periods | Accumulates over months | Track missions for rights |
| Classification | Technician → Cadre after 3 years; forfait jours = cadre | 3 years / forfait rule | Understand implications for hours and benefits |
We guide you through these mechanics so you can choose between CDD and CDI with clarity. For a broader statut explanation, see our detailed guide.
Pay, Minimum Salary Levels, and What You Take Home
Understanding the path from client invoice to take-home pay removes uncertainty about earnings.
The law sets a clear minimum gross monthly total: you must receive at least €2,517.13 per month. This minimum bundles your base salary, paid-leave indemnities, and a 5% business-finding bonus (prime d’apport d’affaires).
Guaranteed salary rules use a ceiling-based approach. For worked months the minimum guaranteed levels are:
- Junior (non-forfait days): 70% of the ceiling → €2,288.30
- Senior (non-forfait days): 75% of the ceiling → €2,451.75
- Forfait days (cadre): 85% of the ceiling → €2,778.65
How salary is derived from mission revenue
The conversion follows a transparent pipeline: client invoicing → management fees → social contributions and charges → net salary.
Management fees cover administration and support. Cotisations and social charges fund health, retirement, and unemployment protections. The remaining amount becomes your net rémunération.
| Step | What is deducted | Impact on rémunération | What you can control |
|---|---|---|---|
| Client invoice | None initially | Starting revenue | Daily rate, mission scope |
| Management fees | Company service fee | Reduces gross base | Choose provider and fee model |
| Social cotisations & charges | Employer/employee contributions | Major reduction to gross | Optimize deductible expenses |
| Net salary | Taxes withheld | Final take-home pay | Tax choices, workload consistency |
Typical net outcomes and levers you can use
Realistic net salary often ranges between 45% and 55% of billed revenue. The exact percentage depends on management fees, contribution rates, and allowed frais.
You influence results by setting your pricing, keeping a steady pipeline, choosing transparent gestion terms, and documenting professional expenses cleanly.
For a practical walkthrough of consultant rémunération under this model, see our detailed guide on consultant pay and calculation.
Frais de Gestion and Charges Sociales: Understanding the Cost Structure
Monthly deductions fall into two groups: fees for administrative services and statutory social charges.
What frais de gestion covers
Frais de gestion are the fees you pay the société for services that run your activity smoothly. They typically cover invoicing, payroll processing, client collection support, tax declarations, and compliance tasks.
Market ranges often sit between 5% and 10% of billed revenue. Verify what is included and what is billed separately, such as insurance or premium accounting services.
How cotisations and charges sociales work
Charges sociales and cotisations fund your health, retirement, and unemployment rights. They follow the same logic as standard employment: contributions reduce gross revenue and create social protections.
Unlike a traditional employer who budgets contributions, here those cotisations come from mission revenue. The result is similar coverage, but your billed amount must absorb those charges.
What to look for in transparency and monthly reporting
Ask for a clear monthly compte (activity statement). A complete statement should show:
- Client payment received by the société
- Breakdown of frais de gestion and any separate frais
- Professional expenses deducted
- All social and tax cotisations listed by type
- Net pay and the business-finding bonus amount
| Item | What it shows | Why it matters |
|---|---|---|
| Client payment | Amount and date | Confirms cash-in and invoice settlement |
| Frais de gestion | Percentage and services included | Allows fee comparison between sociétés |
| Charges sociales / Cotisations | Detailed social contributions | Verifies benefit accrual and taxes paid |
| Professional expenses | Approved deductions | Reduces contribution base legally |
| Net pay & bonus | Final amount to you | Shows real take-home and any commissions |
Our promise: we provide predictable reporting and clear gestion so you can pilot your activity with confidence. Transparency protects your cash flow and long-term rights.
Frais Professionnels: Deductible Expenses That Can Improve Your Net Salary
Deductible costs tied to your activité can reduce taxable and contributory bases and boost take-home pay.
Why frais professionnels matter: Legitimate business expenses lower the base used to calculate certain cotisations. That can increase your net salaire and improve monthly rémunération from each mission.
Common eligible categories: travel and mileage, meals (within rules), lodging, software subscriptions, professional equipment, telecom, and training linked to the prestation.
Documentation and approval
Keep receipts, a short business-purpose note, mission or client reference, and dates. Umbrella companies validate expenses against internal rules before deduction.
« Clear documentation speeds validation and protects both the professional and the employer in case of audit. »
Impact on cotisations
Approved expenses are deducted where allowed before some contribution calculations. This reduces the contribution base and can raise your net rémunération without altering billed revenue.
Best practices
- Submit expenses monthly with digital receipts.
- Confirm pre-approval for high-value purchases.
- Align purchases to client needs and mission scope.
- Choose a partner that offers clear expense policies and responsive service.
| Item | Typical proof | How it affects pay |
|---|---|---|
| Travel | Invoice, mileage log | Reduces contribution base |
| Software | Subscription invoice, mission link | Deductible before cotisations |
| Equipment | Invoice, client justification | Approved capital or expense |
Practical link: For detailed procedures, see our gestion des frais professionnels guide.
Social Protection Benefits: Security Sociale, Unemployment, Retirement, and More
Choosing the right employment framework gives you access to a wide set of social protections while you keep entrepreneurial control.
Core value: this model secures your activity by granting employee-grade protections. As a salarié, you affiliate with the general sécurité sociale and gain the basic coverage that salaried workers expect.
Health coverage under the general Social Security system
Affiliation to sécurité sociale means medical reimbursements, sick-leave procedures, and access to standard healthcare pathways. Reimbursements follow the usual rates and timelines set by the system.
The société is responsible for occupational health obligations, including mandatory medical visits and workplace health compliance.
Unemployment insurance and ARE combination
You benefit from unemployment assurance when eligibility conditions are met. In specific situations, combining ARE with income from the activity is possible under the applicable rules.
Check entitlements before accepting missions so you understand how ARE interacts with declared revenue and cotisations.
Retirement contributions and long-term rights
Every month of activity generates retirement credits through regular cotisations. Over time these contributions build pension rights similar to those of other salariés.
Complementary protections and employer provisions
Many sociétés provide complementary assurance and provident schemes as part of the employment package. These extras enhance financial security for illness, incapacity, or death.
Why it matters: these protections are not optional perks. They are central reasons many professionals choose this route—offering security while you keep professional autonomy.
Operational Obligations: Activity Reporting, Account Statements, and Client Execution Rules
A disciplined monthly rhythm keeps your activité visible and compliant. You must report activity to the umbrella company at least once per mois. This cadence builds traceability and reduces disputes.
Monthly activity reporting: what to send
Every mois, submit a short activity report that lists mission time or units, deliverable status, and any client approvals needed for invoicing.
Include: mission dates, hours or days worked, short deliverable notes, and attachments that support billing and payroll.
Required monthly compte details
The monthly compte must present numbers you can verify line by line. Insist on clear statements each mois.
- Confirmation of client payment received by the company.
- Management fees detail and any separate service charges.
- Professional expenses approved and deducted.
- Social and tax deductions listed by type.
- Net pay and the business-finding bonus amount.
For a checklist on accounting obligations, consult our accounting obligations guide.
On-site execution responsibilities
When you perform the prestation at the entreprise cliente, the client is responsible for health, safety, working time, and protective equipment on site.
Practical note: document any site conditions or equipment requests in your activity report to protect yourself and the client.
Liability coverage and proof of insurance
Contracts must name the insurer and give the policy number for liability coverage that applies during exécution at the client site.
« Verify the assurance clause and policy number before starting any on-site mission. This protects your reputation and the entreprise cliente. »
Why this matters: accurate reporting, transparent comptes, and clear insurance clauses protect your professional standing and reduce legal risk for all parties.
Choose a partner that offers simple tools, templates, and fast support so reporting becomes a quick habit rather than a burden.
Choosing the Right Entreprise de Portage Salarial for Your Career Transition
Choosing a company to manage your transition should balance financial safety, daily support, and long-term growth.
Decision framework: pick an entreprise portage that offers clear guarantees, transparent fees, and fast support. Look for plain contract clauses that explain how remuneration is calculated, how management fees apply, and how expenses are validated.
Financial guarantee and reputation
Verify the financial guarantor listed in the contract. This protects client payments and ensures payroll when invoices are delayed.
Check reputation signals: years in operation, client references, and industry affiliations. Responsiveness and clear documentation are practical signals of reliability.
Contract clarity and support quality
Contracts should state payment timing, social and fiscal charge calculations, and reporting cadence. If anything is vague, ask for a written amendment before signing.
Support quality matters daily: onboarding speed, account statements, and a dedicated contact reduce friction and stress.
Tools, services, and scaling fit
Prefer sociétés portage that provide a digital dashboard for activity reporting, invoice tracking, and expense submission. Good tools let you scale from a first mission to several clients without extra admin burden.
| Criteria | What to verify | Why it matters |
|---|---|---|
| Financial guarantee | Guarantor name & contract clause | Ensures payroll if client delays |
| Transparency | Fee schedule & sample statement | Prevents surprises on pay |
| Tools | Dashboard, mobile reporting, invoices | Speeds monthly gestion and scaling |
| Support | Dedicated advisor & response times | Makes day-to-day easier |
« Choose a partner that secures your cash flow and simplifies administration so you can focus on your expertise. »
For a clear explanation of how the system works before you choose a company, see our how-it-works guide. We help you select an entreprise portage that protects your autonomy and supports growth.
Conclusion
To finish, we highlight how the three-way relationship balances autonomy with legal and social protections.
Portage salarial can be a secure, structured way to deliver your expertise while keeping employee protections like Social Security, unemployment and pension rights. The mechanics are simple: you find and negotiate the mission, the société signs contracts and invoices, and you receive a salary protected by law.
Key choices matter: eligibility (qualification or experience and autonomy), contract type (CDD capped at 18 months, with CDD terms delivered within two business days, or CDI), and realistic net expectations after management fees and charges. Note the legal minimum gross of €2,517.13.
Insist on clear contrats, monthly account transparency, and regular activity reporting. Evaluate your pipeline, target day rate, and desired level of administrative support before choosing an entreprise portage. For a practical overview, see what is portage salarial in France.
FAQ
What is portage salarial and why is it popular with independent professionals?
Portage salarial is a hybrid employment model that lets experienced professionals sell services to client companies while keeping employee protections. You operate with commercial autonomy—finding clients, setting mission terms—while the umbrella company handles contracts, payroll, social contributions, and administrative obligations. This combination appeals to freelancers seeking stability, social protection, and simplified administration during a career transition or while scaling activity.
Who are the three parties involved and what does each do?
The relationship is tripartite: the salarié porté (you) delivers the service and negotiates with clients; the entreprise cliente (client company) purchases and supervises the mission outcome; the société de portage (umbrella company) acts as the legal employer, issues pay, invoices clients, and manages social charges and insurance. Each party has distinct responsibilities to ensure legal and operational clarity.
What contracts govern this arrangement?
Two main contracts are used: an employment contract (CDD or CDI) between you and the umbrella company that defines salary, status, and protections; and a commercial contract between the umbrella company and the client that specifies mission scope, deliverables, duration, and payment. These documents protect rights and define practical obligations.
Can anyone become a salarié porté?
Generally yes, provided you have the professional qualifications or equivalent experience for the activity, can find clients independently, and manage mission negotiations. Certain regulated professions require checks before starting. The model suits consultants, IT specialists, trainers, and other knowledge workers who value autonomy with safety.
How do fixed-term contracts (CDD) work in this setup?
CDDs are mission-based and limited by law: they include a defined start and end date, specific tasks, and mandatory clauses. Renewals are possible within statutory limits and the contract must be delivered before the mission begins. At contract end, standard labor protections apply, including any applicable indemnities and notice rules.
What about permanent contracts (CDI) for a consultant with multiple missions?
A CDI offers ongoing employment while you perform missions for different clients. The umbrella company manages inter-mission periods—time without a client assignment—while maintaining your employment status, continuity of social rights, and accrual of seniority. Rules exist for classification, working time, and options such as forfait jours for senior consultants.
How is pay calculated and what do I actually receive?
Salary derives from the mission revenue billed to the client minus the umbrella company’s management fees, employer and employee social contributions, and any approved expense reimbursements. The resulting gross salary is subject to payroll deductions; net pay depends on contribution rates, deductible expenses, and the agreed management fee structure.
What are frais de gestion and how much should I expect to pay?
Frais de gestion are the umbrella company’s administrative fees covering contract management, invoicing, payroll, and support services. Rates vary—usually a percentage of mission revenue—and should be transparent in monthly reports. Choose providers that clearly itemize these fees so you can compare net outcomes across companies.
Which professional expenses can be deducted to improve my net income?
Eligible frais professionnels typically include travel, accommodation, professional equipment, training, and mission-related purchases when properly documented. Deducting these expenses lowers the contribution base and can increase net pay. Follow the umbrella company’s documentation and approval procedures to ensure compliance.
What social protection do I retain under this employment model?
You benefit from coverage under the general Social Security system: health insurance, family benefits, and contributions to retirement schemes. You may qualify for unemployment insurance (ARE) under certain conditions, and the umbrella company usually provides complementary health (mutuelle) and provident covers. Verify exact levels with the provider.
How are monthly reports and accounting documents handled?
The umbrella company issues monthly account statements that detail mission revenues, management fees, social charges, expense reimbursements, and net salary. You must also submit activity reports—timesheets, deliverables, and client validation—so the company can invoice clients and process payroll accurately. Transparent, timely reporting reduces disputes and cashflow delays.
What on-site obligations apply when working at a client location?
While you remain the umbrella company’s employee, the client is responsible for workplace safety, equipment provision when applicable, and compliance with health and working-time rules during the mission. You should confirm liability insurance, safety procedures, and any access or compliance requirements before starting on-site work.
How should I choose the right umbrella company for my transition to independence?
Evaluate financial guarantees, reputation, membership in professional associations, contract clarity, and the quality of operational support. Look for transparent fee schedules, fast invoicing, reliable payroll cadence, and digital tools that simplify reporting. Strong advisory services and client-acquisition support can be decisive for long-term success.
How do charges sociales under this model compare with standard employment?
Social charges include employer and employee contributions similar to standard employment, but the base can vary due to deductible professional expenses and the umbrella company’s fee structure. Overall protection remains comparable, but net-to-gross outcomes differ; request sample simulations to compare scenarios.
Are there special rules for regulated professions or roles with specific compliance needs?
Yes. Regulated professions may require validation of qualifications, professional insurance, or sector-specific authorizations before you can legally perform missions. Discuss these requirements with the umbrella company and the client to ensure compliance and contract validity before beginning any assignment.
What insurance and liability coverage should the umbrella company provide?
The company should provide employer liability, professional civil liability (covering mission-related errors), and access to mutual and provident schemes. Confirm coverage limits, exclusions, and whether the client must also hold complementary insurance for high-risk activities.
How are dispute resolution and contract termination handled?
Employment law governs termination scenarios between you and the umbrella company; commercial contract terms guide disputes with clients. Standard procedures include notice periods, contractual indemnities, and recourse to labor tribunals or mediation. Always ensure the contract specifies notice, early-termination terms, and dispute resolution mechanisms.
Can I scale to multiple clients and still keep the same employment status?
Yes. The model supports simultaneous or sequential missions for multiple clients while you retain employee status with the umbrella company. Ensure clear scheduling, conflict-of-interest management, and client consent where missions overlap. Proper time management and reporting maintain compliance and continuity of rights.
How do inter-mission periods affect my remuneration and rights?
Inter-mission periods—times without a client mission—are covered by the employment contract terms: you may receive continued access to social protection and certain supports from the umbrella company, but remuneration depends on your contract clauses. Some companies offer stabilization mechanisms or commercial support during these gaps.
Where can I find reliable information and comparisons between providers?
Use official government resources on employment law and social protection, industry association websites, and independent comparison platforms that list fees, guarantees, and service levels. Request personalized simulations and written offers from shortlisted providers to compare net outcomes, services, and contract clauses before committing.
