Self-employed (TNS) or assimilated employee: choosing your social regime

Quick answer. A majority manager of an SARL and the sole shareholder of an EURL fall under the self-employed regime (TNS), attached to the Social Security scheme for the self-employed: contributions of around 40 to 45 % of net income, with no unemployment insurance. The president of an SAS or SASU is an assimilated employee under the general scheme, with heavier contributions (around 70 to 80 % of the net paid) but broader coverage. The choice of social status follows directly from the legal form.

Choosing between the TNS (self-employed worker) status and the assimilated-employee status is one of a director's most structuring decisions. It determines your contribution amount, your level of social protection, your pension rights and, ultimately, the overall cost of your remuneration for the company. Yet this choice is not free: it largely follows from the legal form selected and your position in the share capital. You still need to understand what each regime covers, what it costs and what it leaves at your expense.

Since 2020, the self-employed scheme (RSI) has been integrated into the general scheme: the self-employed now fall under the Social Security scheme for the self-employed (SSI), managed by Urssaf and the health insurance fund. The distinction between TNS and assimilated employee nonetheless remains fully relevant, since it rests on different bases, rates and coverage.

In 2026, two parameters deserve particular attention. First, the annual Social Security ceiling (PASS) stands at €48,060 (i.e. €4,005 per month), set by the decree of 22 December 2025; it serves as a reference for calculating many capped contributions and social rights. Second, the social base of the self-employed is being reformed: from the 2025 contribution adjustment carried out in 2026, a single base applies to both social contributions and the CSG-CRDS, namely gross income reduced by a 26 % allowance. These changes do not alter the underlying logic of the choice, but they call for recalibrated simulations.

The decisive criterion is not the director's title, but the legal form and their position in the capital.

Fall under the TNS / SSI regime:

• the majority manager of an SARL (alone or with their tax household holding more than 50 % of the shares);
• the sole shareholder of an EURL who acts as manager;
• the sole trader (including the micro-entrepreneur).

Fall under the assimilated-employee regime (general scheme, excluding unemployment insurance):

• the president of an SAS and SASU;
• the chief executive officer of an SAS;
• the minority or equal-share manager of an SARL;
• the non-shareholder paid manager.

The minority/majority SARL manager nuance is a frequent source of error. A manager holding exactly half the shares, or less, is an assimilated employee; once they cross the majority threshold (taking into account the shares of their spouse and minor children), they switch to TNS. To see how this parameter interacts with the other structuring criteria, our legal-status decision tree places the question in its broader context.

The TNS director is covered for sickness-maternity, family allowances, invalidity-death and pension, under conditions close to those of employees. Two notable limits: they are not insured against occupational accidents and diseases (AT/MP), and they do not contribute to unemployment insurance. Their daily-allowance and provident coverage is more modest, which often justifies optional "Madelin"-type pension and provident contracts.

The assimilated-employee director enjoys the same social protection as employees, except for unemployment insurance. Their basic and supplementary pension, daily allowances and provident coverage are therefore in principle more protective for an equivalent remuneration. In return, they benefit neither from the general contribution reduction nor from the schemes governed by the Labour Code (overtime, specific bonuses).

In practice, neither status grants a right to unemployment benefit by virtue of the corporate office: this point is regularly underestimated by directors leaving a salaried job to create their company.

The percentages shown are orders of magnitude. The actual cost depends on your remuneration level, the PASS, the company's tax regime and your personal situation. To quantify your specific case, you can use our director remuneration simulator before making your decision.

1. Start from the intended legal form. The social status follows mechanically: EURL and majority-managed SARL point towards TNS, SAS and SASU towards assimilated employee.
2. Estimate the contribution cost at constant net. For an identical net remuneration, the TNS regime is generally cheaper for the company than the assimilated-employee one. This immediate saving is paid for by lighter coverage.
3. Assess your protection needs. If your priority is a solid pension and provident cover, the assimilated-employee status is often more suitable; if you favour cost and top up with optional contracts, the TNS regime may be enough.
4. Factor in the distribution strategy. In a company taxed at IS under the TNS regime, part of the dividends is reclassified into the contribution base: this parameter can reverse a decision based purely on rates. This is precisely the subject of our dedicated comparison on the salary-versus-dividends trade-off, not to be confused with the choice of social regime itself.

This table explains why moving from an EURL to a SASU or the initial choice between SARL and SAS entails a complete change of social regime. The switch is never neutral.

The sole trader having opted for IS. Since the reform of the sole-trader status, the sole trader may, under conditions, opt to be treated like an EURL and therefore for corporate tax. The social regime remains TNS, but the base changes. This topic is covered in our analysis of the option for corporate tax and its impact on personal assets.

Dividends of the majority manager taxed at IS. Under article L131-6 of the Social Security Code, the portion of dividends (as well as current-account interest and equivalent sums) above 10 % of the share capital, issue premiums and sums credited to the current account is subject to TNS social contributions. This rule does not apply to the SASU president, whose dividends escape social contributions. It is a decisive factor in the comparison.

The liberal professions. A doctor, lawyer or consultant practising in their own name or in a majority-managed SELARL falls under the TNS regime, sometimes with a specific pension fund. We regularly support these liberal professions as well as startup founders in calibrating their status.

• Do not reason on the contribution rate alone. A "cheaper" status that leaves an insufficient pension and provident cover can cost far more in the long run.
• Anticipate the reclassification of dividends under the TNS regime: the 10 % threshold is often overlooked at distribution time.
• Check the manager's actual majority by including the shares of the spouse and minor children: a joint management can flip the regime.
• Do not overestimate unemployment coverage: neither status grants entitlement by virtue of the office.
• Recalibrate 2026 simulations with a PASS of €48,060 and the new TNS base (gross income reduced by a 26 % allowance).

Recently, a consultant operating through an IS-taxed EURL approached us: he was considering switching to a SASU, attracted by the idea of a "better pension". The analysis showed that, at constant net income, the additional contribution cost of the assimilated-employee status clearly exceeded the gain in protection, as long as his remuneration stayed below the PASS. On the other hand, his dividend-distribution strategy, heavily penalised in an EURL by the 10 % rule, became far more efficient in a SASU. The right answer therefore lay not in the social regime taken in isolation, but in the balance between remuneration, dividends and protection.

That is the whole point: the social regime is not chosen in a silo. As a firm registered with the Order of Chartered Accountants and practising statutory audit, we systematically cross-reference social status, the company's taxation and the director's wealth strategy before deciding. The same profile may justify a different status depending on whether they prioritise immediate income, building a pension or extracting cash.

Hayot Expertise tip. Before settling on your status, quantify two complete scenarios — TNS and assimilated employee — at identical net, including contributions, pension, provident cover and dividend distribution. The status that is cheapest in the short term is not always the most advantageous over time. Our business creation support and, for holding structures, our holding strategy make it possible to model the whole picture before signing.