Before you rely on an activity balance, ask your portage company what each reserve entry means and when the funds may be paid. In French portage salarial, a work arrangement where a company employs an independent consultant, the compte d’activité is the account that tracks amounts linked to your assignments.
A CDI is a permanent employment contract. A portage financial reserve CDI entry may not be money available for immediate payment. Ask how it is calculated, why it appears on your account, and what conditions apply to its use or release.
For the rules that apply on October 7, 2026, check the current French Labor Code and the portage salarial collective agreement, IDCC 3219. These sources help you compare your statement with the rules and ask clear questions before making financial plans.
Table of Contents
Key Takeaways
- Ask what each reserve entry on your activity balance represents.
- Confirm how the portage financial reserve CDI is calculated and recorded.
- Check when reserved funds may become payable.
- Compare your account statement with the current French Labor Code and collective agreement, IDCC 3219.
What the portage financial reserve CDI means for your activity balance
In French portage salarial, you complete an assignment for a client company and work as an employee of a portage company. A French open-ended employment contract, or CDI, can provide a steady employment framework as assignments change.
The portage financial reserve CDI is one entry to understand when you review your activity balance. It is set aside under French rules and the applicable collective agreement.
Understand the French portage salarial activity account
Your compte d’activité is a statement of the financial items tied to your work. It may show client payments, fees, expenses, salary amounts, and the réserve financière.
The balance is not automatically your take-home pay or cash available for immediate withdrawal. Entries can serve different purposes and may appear at different stages of processing. Review the statement to see how each amount is used.
Ask how the CDI reserve is calculated and recorded
For a CDI, the reserve is generally 10% of the base salary linked to your most recent assignment. The salary basis may use the gross daily rate multiplied by the number of declared workdays. Paid vacation and a business introducer’s 5% commission are excluded from this reserve calculation.
Ask your company to show the reserve as a separate line on your monthly account statement. The French rules on the financial reserve provide context for how it is recorded and used.
| Account item | What it means | What to check |
|---|---|---|
| Client revenue | Funds received for your assignment | Confirm the amount matches the agreed billing |
| CDI reserve | Amount set aside under the applicable rules | Check the calculation and separate statement entry |
| Available salary | Pay calculated after relevant allocations and deductions | Compare it with your payslip, not just the account balance |
Questions to ask your portage company about the activity balance and CDI reserve
A clear account helps you check how client revenue becomes pay, expenses, and reserve funds. Ask for written answers and keep them with your contract and payslips.
Check the statement, deductions, and payment timing
Ask for an activity-account statement that shows how client fees are split among salary, social contributions, management fees, eligible expenses, and any reserve. Confirm when each item is entered and which receipts or records support it. Ask how the company reviews a disputed entry.
Check the CDI reserve calculation, including whether a 10% reserve applies and how it appears on your account. Ask when it is paid if an assignment ends or your employment contract changes or ends. The terms can depend on French rules, your contract, and account details. This guide to portage salarial in France explains common reserve and payroll practices.
Check minimum pay, expenses, and the estimate assumptions
Ask how portage salarial fees affect your estimated take-home pay. Confirm which expenses qualify, what proof you must provide, and whether the estimate includes all deductions. Check that your pay meets the minimum remuneration under IDCC 3219 for your role and working time.
| Ask about | What to confirm |
|---|---|
| Monthly records | How hours and time off shape payroll, contributions, taxes, and your payslip. |
| Reserve funds | How the amount is recorded and when any balance is paid under your contract. |
| Estimate | Which fees, eligible expenses, and pay rules are included in the calculation. |
Conclusion
Use this activity balance checklist before you rely on a payment estimate. Get your activity-account statement, find the portage financial reserve CDI entry, and ask how the reserve was calculated. Request the applicable Article 21 wording from your French portage company.
Ask for the conditions to pay or release the funds in writing. Then check the French rules and collective-agreement terms in force as of October 7, 2026.
Your outcome depends on your employment contract, assignment, account entries, and the rules that apply. A clear record of each item can help you understand your balance and plan your next steps.
FAQ
What does a financial reserve entry mean on a portage activity account?
Portage salarial is a French arrangement involving a consultant, a portage company, and a client company. The consultant works on an assignment for the client while employed by the portage company under a French employment contract. The compte d’activité, or activity account, is the statement that records financial items linked to the consultant’s work. A réserve financière, or financial reserve, is an amount set aside under the applicable French rules and agreement terms. Its exact purpose and treatment depend on the rules, contract, and account entries.
Is the activity-account balance money I can withdraw or take home?
Not necessarily. The balance is not automatically your net take-home pay or money available for immediate withdrawal. It may include amounts for different purposes, such as salary, social contributions, management fees, eligible business expenses, and a reserve. Entries may also be recorded at different stages, so ask the portage company to explain what each amount represents and when it may be paid.
What does a CDI reserve entry refer to?
CDI means contrat à durée indéterminée, a French open-ended employment contract. A CDI reserve entry is a reserve shown in connection with that contract, but the label alone does not explain how the amount was calculated or when it may be released. Ask the portage company to identify the contractual or collective-agreement basis and provide the exact wording it applies, including the relevant wording of Article 21 of the portage salarial collective agreement, IDCC 3219.
How should the portage company explain the calculation and timing of the reserve?
Ask for the calculation basis, the amount used, and the date each reserve entry is recorded. Also ask whether the entry is provisional or final and what documents support it. Have the company explain how collected client fees are allocated among salary, employer and employee social contributions, management fees, eligible business expenses, and any reserve shown on your account.
What should I check about salary, expenses, and payment timing?
Ask how the company applies any minimum-pay requirements that may affect your situation, and what assumptions it uses in a pay estimate. Confirm which business expenses qualify, what receipts or other supporting documents are needed, and when approved expenses are recorded or reimbursed. Ask when salary and other account items are entered and paid. A simulation is not a substitute for checking the final statement and the terms that apply to your contract and assignment.
What happens to the reserve when an assignment or employment contract ends?
Do not assume that the reserve will be paid, retained, or released in a particular way. Ask the portage company to confirm in writing how it treats the reserve when an assignment ends and when your employment contract changes or ends. The answer depends on the applicable French rules, the contract, and the detailed account entries.
What should I request if I disagree with an activity-account entry?
Ask which documents support the entry and how the company reviews or corrects disputed items. Request a clear explanation of the calculation and the dates involved. Keep the statement, assignment documents, expense records, and the company’s written response so you can compare the entries with the amounts received.
What should I ask the portage company before relying on the reserve balance?
Obtain your activity-account statement; identify the CDI reserve entry; ask for its calculation basis and the applicable Article 21 wording; and get the payment or release conditions in writing. Check the French Labor Code and the collective-agreement terms for portage salarial, IDCC 3219, that are in force as of October 7, 2026. Individual outcomes depend on the employment contract, assignment, account entries, and applicable rules.
Official and professional resources
- France's official portage salarial guide
- Current collective agreement, Article 21: pricing and compensation
Compare your assignment assumptions with the portage salary simulator. Results are estimates based on the inputs provided.
