Status review
Analysis of your current situation (corporate form, status, remuneration, social protection) and identification of possible optimisations.
→ Executives · Sub-expertise
The choice of the executive's social security status has lasting consequences on their income, social protection and the taxation of the business. Self-employed (TNS), salaried-equivalent, mixed statuses: each option has its advantages and constraints. We help you arbitrate according to your personal objectives, your remuneration strategy and the legal form of your company.
→ What we cover
Analysis of your current situation (corporate form, status, remuneration, social protection) and identification of possible optimisations.
Self-employed workers' regime (majority manager of an SARL, single-member EURL taxed at income tax, sole proprietorship): lower contributions, less comprehensive social protection, simplicity of management.
President of an SAS/SASU, minority manager of an SARL: affiliation to the general social security regime, better protection (pension, contingency cover), higher contributions.
Arbitration between salary, dividends, benefits in kind and professional expenses. Overall optimisation of the remuneration-contributions balance in connection with the asset structure.
Implementation of supplementary cover (health insurance, contingency cover, Madelin or article 83 pension), articulation with the social security status to optimise deductibility.
Support for transitions (conversion of an SARL into an SAS, shift between majority and minority holding, combination of corporate office and employment contract), with articulation of the social and tax consequences.
→ Our approach
01
Analysis of your current situation, your objectives (income, protection, transfer) and your constraints (matrimonial regime, assets, retirement plans).
02
Quantified comparison of the various statuses (contributions, net income, social protection, future pension) in connection with your tax adviser and your chartered accountant.
03
If a transition is involved, choice of the appropriate form, amendment of the articles of association and governance, social security formalities (affiliation, declarations).
04
Periodic review of the status according to the development of the business and your personal plans, adjustments to the remuneration strategy.
→ Who we help
Supporting a founder in choosing between an SARL with a majority manager (self-employed) and an SAS with a president (salaried-equivalent), depending on their target income and family situation.
Conversion of an SARL into an SAS to move the executive to salaried-equivalent status, arbitrating between increased social cost and improved pension and contingency protection.
Implementation of a mixed salary + dividend strategy, articulated with personal taxation and the need for immediate income vs. capitalisation.
Securing the combination of a corporate office and an employment contract for a distinct technical role, with validation of the conditions of validity (effective relationship of subordination).
→ Q&A
The self-employed (TNS) executive pays lower contributions (generally 30 to 45% of gross income) but has less comprehensive social protection (pension, contingency cover, daily allowances). The salaried-equivalent executive pays higher contributions (generally 60 to 80% of gross income) but benefits from the general social security regime. The choice depends on the asset strategy.
Dividends are often more tax-efficient (flat tax of 30%) but do not generate social rights (pension, unemployment). A mixed strategy is generally optimal: sufficient salary to validate the pension and benefit from cover, dividends for the supplement.
The self-employed (TNS) pension is generally less favourable than that of employees. A supplementary strategy is recommended: retirement savings (PER, Madelin contract), property capitalisation, asset-holding company. To be anticipated several years before retirement.
Yes, by converting the company (SARL into SAS) or modifying the distribution of shares (shift from majority to minority holding). These operations have significant social, tax and legal consequences that must be arbitrated as a whole.
→ Go further
Let's talk. We respond within one business day to qualify your transaction and direct you to the firm's most suitable lawyer.
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