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Business structure comparison

Employee, sole trader, EURL, SASU, umbrella company: compare your net income in one click

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Why compare structures?

Choosing a legal structure is one of the most consequential decisions for a freelancer or a business founder. On the same gross income, the gap in net available income between a sole trader and an employee can reach 30 to 40%. This calculator shows you the impact of each structure on your pocket, instantly.

The 6 structures compared

Employee

Maximum protection (unemployment, pension), high contributions (~42% employer + 22% employee).

Sole trader (micro)

Simple and cheap (12.3% to 26.1% contributions depending on activity), capped at EUR 203,100 (sales) or EUR 83,600 (services).

EURL taxed on income

Self-employed contributions (~45%), profit taxed on the progressive scale. Simple, no corporation tax.

EURL taxed on profits

Corporation tax 15-25% + dividends at the 30% flat rate. Salary/dividend mix can be optimised.

SASU

Treated as an employee (~82% contributions), corporation tax + flat-rate dividends. Good social protection.

Umbrella company

Management fees of 8-10%, contributions ~50%. Maximum protection without setting up a company.

Frequently asked questions

Which structure pays the most?▼
It depends on the amount. Below EUR 35,000 of turnover, the sole trader regime is often the best thanks to its low contributions. Above EUR 70,000, a SASU or an EURL taxed on profits lets you optimise through a salary + dividend mix.
Sole trader or SASU?▼
The sole trader regime is simpler and cheaper on contributions, but capped at EUR 203,100 (sales) or EUR 83,600 (services). A SASU has no cap, offers better social protection and allows dividend optimisation. Move to a SASU once you regularly exceed the cap.
When should I move from sole trader to SASU/EURL?▼
Three signals: (1) you exceed the turnover cap, (2) you need to deduct real expenses (premises, equipment, etc.), (3) you want to optimise your pay through dividends + salary.
Is an umbrella company worth it?▼
An umbrella company takes 8-10% in management fees plus high social contributions (~50%). It is the most expensive structure, but it offers maximum social protection (unemployment, pension, health cover). Ideal for trying freelancing without administrative risk.
How do I optimise my pay in a SASU?▼
The key is the salary/dividend ratio. Salary carries heavy contributions (~82%) but builds social rights. Dividends are taxed at a 30% flat rate. The optimum depends on your situation: an accountant can calibrate the right ratio.
Income tax or corporation tax for an EURL?▼
Income tax is simple (profit taxed on the progressive scale) but penalising on high incomes. Corporation tax lets you retain profit in the company (taxed at 15-25%) and pay yourself dividends (30% flat rate). Above roughly EUR 40,000 of profit, corporation tax is generally more advantageous.

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Corporate tax

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