SAS or SARL: how is the owner paid in France?
A SAS président is an assimilé salarié paid through payroll and the DSN. An SARL majority gérant is a TNS paying contributions to the SSI and URSSAF. Dividends are treated differently.
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Detailed Explanation
## SAS and SASU
Pay is voted by the general meeting and taxed as salary. Employer contributions are as for an executive employee, without unemployment insurance. Dividends carry the PFU levies only.
## SARL and EURL
A majority gérant is a travailleur non salarié. Dividends above 10% of capital, premium and current-account balances bear TNS contributions.
## Rates
No single official combined rate exists. Use the URSSAF simulator at mon-entreprise.urssaf.fr.
## Payroll dates
A SAS président on payroll means a monthly DSN, due on the 15th of the following month. A gérant majoritaire is not on payroll, so there is no DSN for his or her own pay.
## How Finn helps
Finn explains the two statuses, computes the dividend part above the 10% line for an SARL and shows the PFU against the scale. She does not quote a combined charge rate.
Source: https://entreprendre.service-public.gouv.fr/vosdroits/F36065
Real-World Examples
SASU founder
Pay through payroll and the DSN on the 15th.
Common Mistakes to Avoid
- Quoting a single charge rate
- Paying a gérant majoritaire through payroll
Frequently Asked Questions
Which is cheaper?
It depends on pay and dividends. Use the simulator.
Practical Tips
- Model pay and dividend together
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