SASU and micro-entreprise in France: where optimization turns into risk
Choosing a legal form in France as a sole shareholder often looks straightforward. In practice, even “classic” setups can create a grey zone.
The scheme that looks perfect
SASU
The president takes no salary, so no mandatory social contributions. The company accumulates profit, pays corporate tax (IS), and dividends are taxed at the 30% flat tax.
Micro-entreprise
The same founder invoices their SASU. Revenue is taxed under the micro regime (~22% social charges + income tax). For the company, it’s a deductible expense, so no double taxation.
On paper — savings: lower social contributions, simplified taxation, more flexibility to manage profits.
Where the risk lies
French authorities (URSSAF, tax office) look at substance over form. If the micro’s services overlap with the president’s duties, the contract can be reclassified as disguised salary. In that case, all social charges are due and the “optimization” disappears.
The setup only holds if:
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roles are genuinely different (e.g. president = governance, micro = technical services),
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rates are at market level,
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the micro has other clients beyond the SASU.
Numbers in practice
Let’s take an example with €60,000 in annual payments:
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Scenario 1 — SASU + micro: SASU pays 60k to the founder’s micro. After social charges and income tax, ~41.6k is left personally. SASU shows a profit of 40k, of which ~34k remains after IS as retained earnings. Total public burden ≈24.4k.
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Scenario 2 — SASU + salary: SASU pays the president a 60k gross salary. Net take-home is ~37.3k. The company retains ~11k after IS. Total public burden ≈51.6k.
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Scenario 3 — micro only: turnover of 60k. Net take-home ~41.6k, public burden ≈18.4k. Limitation: turnover capped at 77.7k per year for services.
Comparison
| Scenario | Net to individual (€) | Public burden (€) | Retained in company (€) | Risks / limits |
|---|---|---|---|---|
| SASU + micro | ~41,600 | ~24,400 | ~34,000 | Reclassification risk |
| SASU + salary | ~37,300 | ~51,600 | ~11,000 | Compliant, heavy charges |
| Micro only | ~41,600 | ~18,400 | 0 | Cap €77,700 (services) |
Financial logic
The micro regime gives the highest net income with the lowest burden, but it’s capped by turnover. SASU + micro creates the illusion of optimization: some income flows through the micro, while the SASU retains capital, but IS applies and the reclassification risk is high. SASU with salary is the cleanest option — but also the most expensive.
To see how taxes and social contributions split in your own case, try the salary calculator for France.
