Dividends vs Salary: Optimize your compensation for 2026

As a company manager, you have the choice between remuneration (salary) and dividends. Which is the most advantageous in 2026? This comprehensive guide helps you optimize your strategy.

Remuneration (Salary)

Definition: Remuneration for work performed as a manager

Features:

• ▸Deductible from the company's results (IS economy)
• ▸Subject to social charges (45-80% depending on status)
• ▸Taxed on IR (progressive scale)
• ▸Opens social rights (retirement, illness)

Dividends

Definition: Distribution of profit after IS

Features:

• ▸Non-deductible (deducted from profit after IS)
• ▸Flat tax 31.4% (or IR scale + 18.6% PS on option)
• ▸No social rights
• ▸Available only if benefit

SASU (Single-member simplified joint-stock company) - Employee assimilated president

Remuneration:

• ▸Social charges: ~80% of the net
• ▸IR: Progressive scale
• ▸IS deduction: Yes

Dividends:

• ▸Social charges: 0%
• ▸Flat tax: 31.4% (12.8% IR + 18.6% PS)
• ▸IS deduction: No

Example on €100,000 of profit before remuneration:

Optimal SASU strategy: Minimum salary (or 0) + Dividends

EURL (Single-member limited liability company) - TNS Manager

Remuneration:

• ▸Social charges: ~45% of the net
• ▸IR: Progressive scale
• ▸IS deduction: Yes (if IS option)

Dividends:

• ▸Social charges: On the share > 10% of the capital
• ▸Flat tax: 31.4%
• ▸IS deduction: No

Example on €100,000 (EURL to IS, capital €10,000):

EURL optimal strategy: All in remuneration (or remuneration + dividends < 10% capital)

1. Social status

SASU: Very advantageous dividends (no social charges) EURL: Less advantageous dividends (charges on the share > 10% capital)

2. Need for social protection

If you are aiming for a comfortable retirement:

• ▸Prioritize remuneration (retirement contributions)
• ▸Dividends do not give rise to any rights

If you already have a good retirement:

• ▸Favor dividends (tax optimization)

3. Company cash flow

Dividends: Require distributable profit Remuneration: Can be paid even in deficit (not recommended)

4. Personal needs

Regular income: Prioritize remuneration (monthly) One-off income: Dividends (once/year after AGM)

Holding + Operational subsidiary

Structure:

Holding SASU
  └── Filiale SASU (opérationnelle)

Strategy:

1. ▸Subsidiary: Minimum salary for manager
2. ▸Subsidiary: Dividend distribution → Holding (95% exemption)
3. ▸Holding: Dividend distribution → Manager (flat tax 31.4%)

Advantage: Reserved in the holding company, gradual exit in dividends

Associate current account

Dividend alternative:

• ▸Company remuneration → Manager current account
• ▸No immediate distribution
• ▸Progressive repayment (non-taxable)

Limit: Requires an initial contribution to the current account

Mix of remuneration + dividends

Optimal 2026 strategy for SASU:

Principle: Sufficient remuneration for:

• ▸Validate 4 quarters of retirement
• ▸Decent social coverage
• ▸The rest in dividends (tax optimization)

SASU consultant - €120k turnover

Bad strategy:

• ▸Remuneration: €120,000
• ▸Social charges: €53,333
• ▸IR: €25,000
• ▸Net: €41,667

Good strategy:

• ▸Remuneration: €40,000 (charges €17,778)
• ▸IS on €62,222: €12,556
• ▸Dividends: €49,666
• ▸Flat tax: €14,900
• ▸Net: €62,432
• ▸Gain: +20,765€/year

EURL investor (real estate) - €80k in rental income

Strategy:

• ▸EURL capital: €100,000
• ▸Remuneration: 0€ (retired)
• ▸Dividends < 10% capital: €10,000 (no social charges)
• ▸Dividends > 10% capital: €70,000 (social charges + flat tax)

Optimization: Increase capital to €700,000 to avoid social charges

Our online simulator calculates the optimal strategy according to:

• ▸Your status (SASU, EURL, SAS, SARL)
• ▸Your forecast turnover
• ▸Your personal situation (TMI, other income)

👉 Access the simulator

❌ 100% dividends in SASU → No retirement contributions ❌ EURL dividends without taking into account capital → High social charges ❌ Dividend distribution without reserves → Impossible ❌ No AGM to vote on dividends → Irregularity

We optimize your compensation strategy taking into account:

• ▸Your legal and social status
• ▸Your objectives (retirement, availability, transfer)
• ▸Your personal tax situation
• ▸Your company cash flow

At Hayot Expertise, the optimization of manager remuneration is managed naturally in our day-to-day missions. To go further, we also offer specific payroll simulations (from €45) and advanced strategic diagnostics.

Consult all our accounting and consulting offers on our Prices page.

Tailored support proposal

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