A key question for every business owner
How much to pay yourself, in what form and when? The answer depends on many factors: legal form and social security status, company profit, personal needs, the social protection and pension you want, investment plans, family and tax situation.
Salary or management pay
It gives social security rights (pension, provident cover, benefits) and is a deductible expense for the company, but it bears social contributions.
Dividends
They are paid from profit after tax, under tax and social rules that vary with the company’s legal form and the shareholder’s situation.
The right balance
There is no universal ideal split. On request, we simulate several scenarios so that you can choose with full knowledge.
Salary or dividends: two different routes
Your goals, our answers
“I want to know how much to pay myself”
On request, we simulate several pay levels and their effect on your net income, your company and its cash. Try the Urssaf simulator
“I want to choose between salary and dividends”
On request, we compare the possible combinations, including tax, contributions and pension rights.
“I have just set up my company”
Remuneration is put in place when the business allows it: invoices issued and paid, enough cash, your personal situation. We discuss the right timing with you.
Useful simulators
For a first estimate, try the following official simulators, built into our site.
President’s salary
Gross pay, contributions, net pay and income tax for a French company president.
Dividends
Income tax, social levies and net dividends, flat tax or progressive scale.
Self-employed contributions
Contributions, net income and income after tax for self-employed directors in France.
Estimate your budget now, for your situation: estimate my budget
Frequently asked questions
SASU president or EURL manager: which status is better?
Neither is better in itself. The SASU president is treated as an employee for social security; the majority EURL manager is self-employed: contributions, social protection and the treatment of dividends differ. The choice depends on your goals.
Is the director’s pay deductible?
Yes, in principle, if it matches actual work and is not excessive. Dividends are not deductible.
What about my pension?
Salary or management pay creates pension rights; dividends in principle do not. It is a key factor in the decision.
How are dividends taxed in France?
With the flat-rate levy (prélèvement forfaitaire unique), 31.4% since 1 January 2026 (12.8% income tax and 18.6% social levies), unless you opt, overall, for the progressive income tax scale. Depending on the legal form and the shareholder’s situation, part may also be subject to social contributions: for example, for the majority manager of a SARL, on the portion above 10% of the share capital, share premiums and shareholder current account balances.
Can I pay myself only dividends?
It is legally possible in some structures, but it affects your social protection and pension. We look at this with you.
Salary or dividends: can your accountant in France support you on the director’s pay?
Yes: as part of the accounting and tax engagement, your chartered accountant follows your pay consistently with the company’s profit and tax, its cash and your personal income. Comparative simulations of several scenarios are offered on request and quoted in advance; the director’s payroll can be added à la carte. Each option is explained clearly, with its advantages and trade-offs, so you choose with full knowledge. In 2 minutes, your meeting is booked; in 5 more minutes, your fee estimate is shown. Get my free meeting and quote
Company director already working with an accountant in France: how do you join us for your pay?
It is simple: you send your termination letter to your previous firm (we give you an example to adapt), and we organise the handover of your file with them, in line with professional rules. We take your next milestones into account, such as the approval of the accounts and any dividend distribution. See the steps to change accountant
The forecasts, cash-flow plans, dashboards, simulations, studies and analyses mentioned above are additional engagements, à la carte. Each one is quoted in advance, at the frequency you choose.