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SASU / EURL / SARL / Self-employed Comparator

Compare the 4 main business statuses and find the one that maximizes your net income based on your activity.

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How to choose your business status?

Choosing the right business status depends on many factors: revenue level, social protection needs, tax optimization, and growth plans. This simulator compares the 4 main statuses for freelancers and entrepreneurs.

Self-employed (Micro)

Simplified regime with flat-rate contributions. Ideal for testing an activity or moderate revenue.

SASU / EURL

Company with corporate tax, dividends, and ability to deduct actual expenses.

SARL

Majority manager (TNS) with lower contributions but reduced social protection.

Social charges: TNS vs employee-equivalent

In EURL and SARL, the manager is a non-salaried worker (TNS) with ~45% charges on salary. In SASU, the president is employee-equivalent with ~82% employer charges, but better social coverage. Self-employed pay a flat rate of 12-22% depending on activity.

Corporate tax, dividends and flat tax

In companies (EURL IS, SASU, SARL), profit after salary is subject to corporate tax (15% up to €42,500, 25% above). Distributed dividends are subject to a 30% flat tax. Optimization involves finding the right balance between salary and dividends.

Frequently asked questions

SASU or EURL: which to choose?
SASU is preferable if you want better social protection (employee-equivalent) or plan to welcome investors. EURL suits those who prefer lower social charges (TNS) and simplified management.
When to leave self-employment?
When your revenue exceeds the thresholds (€77,700 services, €188,700 sales), when your actual expenses are high (not deductible under micro), or when you want to optimize via salary + dividends.
How are SARL dividends taxed?
In SARL, dividends above 10% of capital + current accounts are subject to TNS social charges (~45%) instead of the flat tax (30%). This is a major difference from SASU.
Which status maximizes net income?
It depends on revenue level and desired salary. For low revenue, self-employment is often optimal. For high revenue, SASU or EURL with a salary + dividends mix can be more advantageous.

Find your ideal status

Simulate different scenarios and optimize your business structure with Patrimoine360.

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