Dividends vs Salary Simulator
Optimize your SAS or SARL director compensation: compare salary, dividends and mix.
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Salary or dividends?
In a SAS, dividends are subject to flat tax 30%. In a SARL with majority manager, dividends above 10% of capital are subject to SSI charges ~45%.
SAS vs SARL
SAS: dividends more advantageous (no social charges). SARL: the advantage is less clear.
Flat tax or progressive tax?
Flat tax 30% is advantageous for marginal rate ≥ 30%. Progressive tax with 40% allowance for 0-11% brackets.
Frequently asked questions
Is a minimum salary required?▼
Recommended in a SAS to validate pension quarters.
Do dividends give pension rights?▼
No in a SAS. In a SARL, dividends above 10% of capital open rights.
Is 100% dividends possible?▼
Yes but zero social protection in a SAS.
Is the progressive tax election irrevocable?▼
No, annual choice.
Optimize corporate tax + compensation?▼
Leave €42,500 of profit (15% corporate tax) and distribute the rest.
Optimize your compensation
Track your director income.
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