Gross Revenue
10 000,00 €
Net After All Deductions
4 138,50 €
Effective Deduction Rate
58.6%
What is portage salarial in France?
Portage salarial is a French employment arrangement where an umbrella company (société de portage) employs the freelancer while they work for their own clients. The portage company handles invoicing, payroll, and social contributions in exchange for a management fee (typically 5-10% of revenue).
What are the advantages of portage salarial?
Key advantages include: employee status (CDI or CDD) with social protection, unemployment insurance eligibility, simplified administration, no need to create a company, access to employee benefits (mutuelle, retraite), and professional liability insurance included.
How much do portage salarial companies typically charge?
Management fees typically range from 5% to 10% of your revenue HT. Lower fees (5-6%) are common for high revenue contractors, while standard rates are 7-8%. Some companies offer sliding scales: lower percentages as your revenue increases.
How does portage compare to freelancing directly?
Portage salarial gives you employee benefits and social protection but reduces your net income by the management fee plus higher social charges (~50% vs ~22-45% for freelance). Direct freelancing offers higher net income but requires managing your own company, accounting, and lacks unemployment insurance.
Compliance: This calculator uses official French tax rates for 2025. Results are indicative — for complex situations, consult a tax professional.
How freelancing and contract work is taxed and regulated in France
What is the difference between a contractor and an employee in France?
In France, the key test is the lien de subordination (link of subordination). An employee works under the employer's direction, control, and discipline. A contractor (travailleur indépendant) chooses their own methods, tools, and hours. If you have only one client who controls how you work, URSSAF may reclassify you as an employee — leading to back-dated social charges.
What legal structure should a French contractor use?
The most common options are: auto-entrepreneur (simplest, up to €77,700 turnover for services), entreprise individuelle (EI) at the régime réel, EURL (one-person limited company), or SASU (simplified limited company). Auto-entrepreneur is best for starting out. SASU offers better social protection and is preferred for higher earners or those seeking investment.
How much tax and social charges does a contractor pay?
An auto-entrepreneur pays 21–22% of turnover in social charges plus income tax. Under a SASU, the président pays about 65–80% of net salary in employer and employee social charges (similar to a salarié). Under an EURL, the gérant pays about 45% of net income in TNS (Travailleur Non Salarié) social charges. The EURL route is usually cheaper for social charges.
What is portage salarial?
Portage salarial is a system unique to France where a portage company employs you as a salarié while you work as a freelance contractor. The portage company invoices your clients, handles all social charges and admin, and pays you a salary. They typically take 5–10% of your turnover as their fee. On a daily rate of €500, you might take home about €230–€260 after all deductions.
What insurance does a contractor need in France?
At minimum, you need a responsabilité civile professionnelle (RC Pro — professional liability insurance), which costs about €200–€600 per year. Some professions require a garantie décennale (10-year warranty, for construction) or a specific insurance mandated by law. You should also consider prévoyance (income protection) and mutuelle (private health top-up) since TNS benefits are lower than employee benefits.
How do French contractors invoice clients?
Every invoice (facture) must include: your company name and SIRET number, the client's details, a unique invoice number, the date, a description of services, the HT price, TVA amount (or "TVA non applicable" for micro-entrepreneurs), and the TTC total. Payment terms must be stated. Since 2024, electronic invoicing (facturation électronique) is being phased in for B2B transactions.
DGFiP-Aligned: Based on 2025 DGFiP rates and thresholds. For personal advice, speak to a qualified expert-comptable (chartered accountant).
Disclaimer: This calculator provides estimates based on current French tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
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