The president of a French SAS or SASU is treated as an employee for social security purposes (assimilé salarié), without unemployment insurance. The amount is freely set by the company, but its cost and the resulting net income deserve a careful look.
What the simulator calculates
- Total cost for the company
- Gross salary
- Detailed social contributions
- Net salary before and after income tax
- A simulated French payslip
This official simulator is provided by Urssaf, the French social security agency (mon-entreprise.urssaf.fr). It loads from its website when you start it.
Indicative result, based on the figures entered and the rules known to date. It is no substitute for professional analysis: check your situation with a chartered accountant before deciding.
Next steps
The real question is often the balance between salary and dividends, pension rights and the company’s cash position. We model several scenarios with you, in English.
Frequently asked questions
Is a SAS president covered by the general social security scheme?
Yes, as an “assimilated employee”, provided the president receives a salary. The president is not covered by unemployment insurance.
Can a president take no salary?
Yes. In that case no social contributions are due on salary, but no pension or social protection rights are built up through it.
How are dividends taxed?
In principle at a flat rate covering income tax and social levies, with an annual, overall option for the progressive income tax scale. Unlike some other company forms, SAS dividends are not subject to social security contributions.
Can the salary be changed during the year?
Yes, by a decision of the competent body under the articles of association. We help you set a level consistent with your company’s results.
Does the simulator include income tax?
It provides an estimate. Your actual income tax depends on your household situation and other income, which we can take into account with you.