# SAS or SARL: how is the owner paid in France?

Last updated: 27 October 2026
Country: France
Category: Payroll

**Quick answer:** 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.

## 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

## Related questions

- [Micro-entrepreneur or SASU: which should a French founder choose?](https://accounts-os.com/fr/questions/micro-entrepreneur-or-sasu-which-is-better)
- [What is the PFU flat tax on dividends in France?](https://accounts-os.com/fr/questions/what-is-the-pfu-flat-tax-on-dividends-in-france)