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Enter your available profit and compare how salary, dividends and tax friction can change the final founder take-home amount.
Quick answer
For the same budget, an EURL subject to corporate tax usually leaves more net cash when you pay yourself remuneration, because self-employed (TNS) contributions cost roughly 40 to 45% of net pay, against roughly 75 to 82% for a SASU president’s salary. In a SASU, dividends bear no social contributions but go through corporate tax and then the 31.4% flat tax (PFU) in 2026. Example with the simulator for €60,000: about €37,100 net in an EURL under corporate tax (all remuneration) versus €33,800 in a SASU (all dividends), but with no pension rights at all in the latter case.
Reviewed by Samuel Hayot, chartered accountant (Ordre des experts-comptables), last updated
The simulator starts from a single budget: the profit available before director pay and before corporate tax (impôt sur les sociétés, IS). It allocates it under three approaches: a SASU subject to IS paying everything out as dividends, an EURL subject to IS paying everything as manager remuneration, and an EURL taxed under income tax (IR), where profit is taxed directly in the hands of the sole shareholder.
The two structures have different social regimes. A SASU president is treated as an employee (assimilé salarié): salary bears employer and employee contributions close to those of an executive, with no unemployment insurance. The majority manager (gérant majoritaire) of an EURL is self-employed (travailleur non salarié, TNS): contributions are calculated on remuneration at a lower overall rate, with narrower social protection, especially for disability and death cover.
Dividends follow different rules too. In a SASU they only bear the flat tax (12.8% income tax and 18.6% social levies since 1 January 2026). In an EURL, the portion above 10% of share capital, share premiums and sums left in the shareholder current account is subject to TNS contributions, which removes much of the dividend advantage when share capital is small.
Income tax uses the scale applicable to 2025 income (11%, 30%, 41% and 45% bands starting at €11,600, €29,579, €84,577 and €181,917) for one tax share with no other household income. Charge ratios are orders of magnitude: the actual rate depends on pay level, the social security ceiling (plafond de la Sécurité sociale, €48,060 in 2026) and insurance options.
Net cash is only one criterion. In the files we handle, the decision is taken in this order.
Start from what the household needs each month, not from what the company can pay. Regular income is more naturally paid as remuneration; an occasional top-up suits a dividend, paid after the accounts are approved.
With no salary, a SASU president validates no pension quarters (trimestres) and builds no sick-pay (indemnités journalières) entitlement through the office. In 2026, one quarter is validated for 150 times the gross hourly minimum wage (SMIC) at 1 January, i.e. €1,803 gross; four quarters require €7,212 gross over the year (600 hours of SMIC).
In a SASU, one net euro of salary costs the company about €1.75 to €1.82; in an EURL, about €1.40 to €1.45. As SASU dividends, one net euro needs about €1.46 of distributable profit after IS, and more before IS. These gaps explain most of the simulator results.
Remuneration is deductible from profit; a dividend is paid out of profit already taxed at IS. While profit stays below €42,500, the 15% rate keeps dividends relatively light; above it, every euro bears 25% IS before the flat tax.
The 31.4% flat tax applies by default; opting for the progressive scale with a 40% allowance can suit a low-taxed household, but the option covers all investment income of the year. Finally check the ACRE relief, any ongoing unemployment benefits and a possible holding company, which the simulator does not model.
The first three columns reproduce the simulator calculation exactly for €60,000 of profit before director pay (one tax share, reduced IS rate up to €42,500). The "Mixed SASU" column is our own estimate outside the tool: a gross salary of €7,212 to validate four quarters, the balance as dividends, with indicative charge ratios (cost ≈ gross × 1.42, net ≈ gross × 0.78).
| Item | SASU all dividends | EURL under IS, all remuneration | EURL under IR | Mixed SASU (estimate) |
|---|---|---|---|---|
| Salary or remuneration (cost) | €0 | €60,000 | €60,000 | approx. €10,240 |
| Social contributions | €0 | €18,621 | €18,621 | approx. €4,615 |
| Net remuneration | €0 | €41,379 | €41,379 | approx. €5,625 |
| Corporate tax (IS) | €10,750 | €0 | €0 | approx. €8,190 |
| Gross dividends | €49,250 | €0 | €0 | approx. €41,570 |
| Flat tax 31.4% (incl. 18.6% social levies) | €15,465 | €0 | €0 | approx. €13,053 |
| Income tax (progressive scale) | included in flat tax | €4,746 | €6,040 | €0 |
| Net take-home | €33,786 | €36,633 | €35,340 | approx. €34,100 |
| Overall burden rate | 43.7% | 38.9% | 41.1% | approx. 43% |
| Pension quarters validated | None | Depends on income (4 at this level) | Depends on income (4 at this level) | 4 |
Reading: at €60,000, the EURL under IS leaves about €2,850 more than the all-dividend SASU, and it builds social rights. The all-dividend SASU looks competitive thanks to the 15% IS rate, but the president contributes to nothing. Our view: in a SASU, a small salary sufficient to validate four quarters, topped up with dividends, costs little in net terms (about €34,100 against €33,786) and avoids a blank year in your pension record. For reference, paying the full €60,000 as SASU salary would leave only about €30,600 after income tax: the most expensive set-up. These figures are indicative and change with other household income.
These benchmarks complement the tax parameters shown further down the page. Charge ratios are practical orders of magnitude, to be refined with a payroll simulation.
| Criterion | SASU (president treated as employee) | EURL (majority manager, TNS) |
|---|---|---|
| Charges on remuneration | approx. 75 to 82% of net | approx. 40 to 45% of net |
| Cost of €1 net remuneration | approx. €1.75 to €1.82 | approx. €1.40 to €1.45 |
| Dividends | Flat tax 31.4%, no social contributions | TNS contributions on the portion > 10% of capital, premiums and current account; flat tax on the rest |
| Pension with no remuneration | No quarter validated | Minimum contributions due even with no pay; limited rights (check your pension statement) |
| Unemployment insurance linked to the office | No | No |
| Simulator result at €100,000 | €54,366 net (all dividends) | €56,458 net under IS; €54,302 under IR |
As the budget grows, the gap between options narrows or reverses: beyond a few hundred thousand euros, the 41% and 45% income tax bands make flat-taxed dividends more attractive. Run the simulation with your own budget rather than extrapolating from these two examples.
Comparing structures on immediate net cash only
All-dividend SASU shows decent net cash but funds no pension and no sick-pay entitlement. Over ten years, the lack of validated quarters can cost far more than the net gap observed in any single year.
Paying EURL dividends without checking share capital
With €1,000 of share capital, almost any dividend exceeds the 10% threshold and bears TNS contributions on top of the flat tax. The simulator does not model this case: it assumes the EURL pays out through remuneration.
Forgetting corporate tax when assessing a dividend
A dividend should not be compared with gross salary but with profit before IS. Above €42,500 of profit, 25% IS followed by the 31.4% flat tax takes the overall levy on that slice above 48%.
Still using the 30% rate
Since 1 January 2026, the flat tax on dividends is 31.4%, including 18.6% social levies. Simulations run before that date slightly overstate net dividends.
Paying yourself more than the company can afford
TNS contributions are called on estimated income and adjusted later. Remuneration set too high relative to actual profit creates a social-charge debt and an overdrawn current account, which is prohibited for a SARL or EURL manager.
The choice between SASU and EURL is not just legal. It directly affects social charges, income tax, dividend treatment and the pace at which you can extract cash from the company.
EURL often shines when the founder wants recurring monthly income and is comfortable with the self-employed regime. The social charge burden is usually lighter on ongoing remuneration.
SASU can be powerful when benefits, flexible dividend timing or a more employee-like protection model matter. The salary route is heavier, but dividends stay structurally important.
The key 2026 parameters behind the salary vs dividend arbitrage.
| Parameter | 2026 value |
|---|---|
| Dividend flat tax (PFU) 2026 | 31.4% |
| of which social levies | 18.6% |
| of which income tax | 12.8% |
| Reduced corporate tax (up to €42,500 profit) | 15% |
| Standard corporate tax (above) | 25% |
| EURL dividends subject to TNS charges | share > 10% of capital |
Source: dividend flat tax 31.4% (LFSS 2026) and 2026 corporate tax scale. Indicative.
In a SASU, the president is treated like an employee (assimilé salarié): higher social charges on salary but employee-like protection, with no unemployment insurance. In an EURL, the manager is self-employed (TNS): lighter charges on recurring remuneration but lower social protection.
Dividends are subject to the flat tax (PFU) of 31.4% in 2026 (12.8% income tax + 18.6% social levies, after the CSG increase in the 2026 Social Security budget). You can instead opt for the progressive income-tax scale with a 40% allowance.
For a majority EURL manager (TNS), the portion of dividends above 10% of the share capital (plus share premiums and current account) is subject to TNS social contributions, unlike a SASU where dividends escape social contributions.
It depends on your need for regular income, the social protection you want, unemployment rights (a SASU with no salary can keep ARE), the ACRE relief and the corporate tax paid upstream. There is no single answer.
In a SASU, employee-like charges are heavy (roughly 75% to 82% of net in full cost). In an EURL, TNS charges are around 40% to 45% of the remuneration. The trade-off depends on the amount extracted.
Yes, it models corporate tax (15% up to €42,500 of profit, then 25%) before dividend distribution. It remains indicative: ACRE, other household income and holding strategies are not modelled.
ACRE, unemployment rights, household income, investment plans or holding-company strategy can all change the best answer. Use the simulator as a starting point, not as a final tax memo.
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