In France, the majority manager of a SARL, the sole-shareholder manager of an EURL and the sole trader are self-employed for social security purposes (travailleurs non salariés, or TNS).
Their contributions are generally lower than those of a SAS president, with less extensive social protection.
They are based on the year’s business income: it helps to know what you will actually keep before you decide.
What the simulator calculates
- Detailed social contributions
- Net income, before tax
- Income after French income tax
- Income tax or corporate tax option
- Monthly or annual figures
- The effect of different turnover and expense assumptions
Micro-entrepreneur? This simulator does not apply to you: use our micro-entrepreneur income simulator.
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.
What next?
The simulator tells you what you will pay.
The wider question is usually how to balance pay, dividends and the cash kept in the company, and whether to stay self-employed or change company type.
We model several scenarios with you, in English. See director’s pay
Frequently asked questions
Who is self-employed (TNS) in France?
Mainly the majority manager of a SARL (alone or together with the other co-managers), the sole-shareholder manager of an EURL and the sole trader.
The president of a SAS or SASU, and a paid minority or equal manager of a SARL, are treated as employees instead. See the SAS president simulator
How are contributions paid?
Through provisional instalments based on the last known income.
They are adjusted once the year’s income has been declared: planning for this adjustment protects your cash flow.
Do I pay contributions if I take no income?
Generally yes: minimum contributions remain due, even with low or no income.
In return, they give rights to the basic state pension and to sickness benefits.
Are dividends subject to contributions?
Partly, for a majority manager whose company pays corporate tax.
Dividends above 10% of the share capital, share premiums and shareholder current account balances bear self-employed social contributions.
Are the results reliable?
The simulator is kept up to date with French social security rules by Urssaf, the French social security collection agency.
It gives an estimate: your activity, pension fund or insurance contracts can change the final figures.