Social charges in SASU (Single-member simplified joint-stock company): The Complete Guide to Rates 2026

Updated March 2026 - Have you chosen the Simplified Single-Personal Stock Company (SASU) for your activity? It is an extremely popular choice of structure for its statutory flexibility. However, the question of social security contributions in SASU is the crux of the matter when it comes to optimizing your net remuneration. In 2026, with the new financing trajectories for Social Security, the rates have changed slightly. Complete decryption to no longer pilot blindly.

The major particularity of the SASU lies in the social status of its manager (you). Unlike the manager of EURL (Single-member limited liability company) who is a Self-Employed Worker (TNS - SSI), the President of SASU is Assimilated Employee. It comes under the General Social Security Scheme.

The Advantages of the Assimilated Employee

• ▸Complete Social Protection: You benefit from the same coverage as a salaried executive for health (reimbursements via the CPAM) and daily allowances.
• ▸Executive Retirement: You contribute to the basic pension and the supplementary pension (Agirc-Arrco), which guarantees you higher rights than in TNS, provided you pay yourself a sufficient salary.
• ▸Work Accidents: You are covered by the AT/MP branch (Work Accidents and Occupational Illnesses), which is not automatic with traditional self-employed people.

Major Disadvantages

• ▸High Cost: This is the most expensive diet. For €1,000 net in your pocket, the total cost for the box is much higher than in EURL.
• ▸No Unemployment: Although considered an employee, you do not contribute to France Travail (formerly Pôle Emploi). In the event of bankruptcy, you are not entitled to benefits (except optional private insurance such as GSC).

In 2026, the quick estimate used by accountants for a SASU is 75% to 80% of social charges compared to net salary.

Example of Simulation (2026 Figures):

If you want a net salary of €3,000:

• ▸Salary contributions (deducted from gross): approximately 22% (~ €850).
• ▸Employer Contributions (paid by the company): approximately 42-45% (~ €1,700).
• ▸Total cost for SASU (Super-Brut): approximately €5,550.
• ▸Weight of charges: ~ €2,550 (i.e. 85% of the net).

Focus on the Fillon Reduction (General Relief)

If you pay yourself a small salary (close to the minimum wage), the company benefits from the Fillon reduction. This drastically reduces employer contributions (URSSAF (French social contributions authority)). Please note: This relief is decreasing and is completely canceled as soon as the salary exceeds 1.6 SMIC.

This is where the SASU becomes a weapon of tax warfare. You have two options for getting the money out of the box.

Strategy A: Exclusive Salary Employment

You pay everything as salary.

• ▸The +: Maximum social protection, validation of 4 quarters of retirement.
• ▸The -: Not very tax efficient if your profit is high.

Strategy B: “Dividend” Arbitration

In SASU, dividends are not subject to social security contributions (unlike SARL/EURL). They are subject to the Flat Tax (Single Flat Tax - PFU).

• ▸PFU 2026 rate: 31.4% (12.8% IR + 18.6% Social Security Deductions).
• ▸The +: No URSSAF at 80%. This is the most “cash-friendly” option.

Strategy C (The favorite of Hayot Expertise customers): The Mix

1. ▸Pay yourself a minimum salary (around €700 gross/month) to validate your 4 quarters of retirement and have basic health coverage.
2. ▸Leave the rest of the profit in the company.
3. ▸At the end of the year, distribute the remaining profit as dividends.

ACRE (Aid for the Creation or Resumption of a Business) allows partial exemption from social charges during the first 12 months.

• ▸Scope: Illness, maternity, old age, family.
• ▸Income condition: The exemption is total if your income is < 75% of the PASS, and decreasing up to 1 PASS.

• ▸Can I decide not to pay myself? Yes. A President of SASU can be a volunteer. In this case, there are no social charges and no pay slips. Ideal if you touch the ARE.
• ▸When to pay URSSAF? Contributions are to be paid on the 5th or 15th of the month following payment of salary via the DSN (Nominative Social Declaration).
• ▸Is the workplace accident rate high? For a consultant, it is minimal (~ 0.5%). For a construction activity, it can rise to 10%.

The SASU offers an exceptional playing field for the entrepreneur, provided they know how to juggle between the cost of the assimilated employee and the effectiveness of the Flat Tax. Don't suffer from your social charges, plan them.

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(Official sources: Social Security Code - Article L311-3, Urssaf.fr Manager’s Guide)