Ready to leave employment and launch your business in 2026?
SASU or EURL? Protect unemployment benefits or maximise monthly income? Take this short diagnostic and identify the most coherent launch structure.
Quiz: Are you ready to go freelance?
The key trade-offs before you launch
There is no universally best structure. The right answer depends on your current benefits, income objectives, social protection priorities and how quickly you need cash out of the company.
SASU
SASU is often the preferred route when unemployment benefits matter, because compensation can be structured more flexibly while preserving cash in the company.
- Useful when unemployment rights are still meaningful
- More employee-like social protection
- Flexible compensation timing
EURL
EURL is often stronger when benefits are not the main issue and the founder wants to optimise recurring take-home pay through the self-employed regime.
- Usually lower social charges on recurring remuneration
- Often stronger net income for a steady monthly draw
- Simple operational logic for a solo founder
SASU vs EURL at a glance (2026)
The main differences that drive the choice in 2026.
| Criterion | SASU | EURL |
|---|---|---|
| Director's social status | Assimilated employee | Self-employed (majority manager) |
| Unemployment benefits (ARE) | Can be kept with no salary | Reduced by TNS remuneration |
| Charges on remuneration | ~75 to 80% of net | ~40 to 45% of net |
| Dividends | Flat tax 31.4%, no contributions | Flat tax 31.4% + TNS above 10% of capital |
| Social protection | Close to employee status | Lighter |
Indicative comparison. The right structure depends on your personal situation.
Frequently asked questions: SASU or EURL
SASU or EURL: how to choose in 2026?
It depends on your unemployment rights, your need for regular income, the social protection you want and taxation. SASU means assimilated-employee status (strong protection, heavier charges, ARE that can be kept with no salary); EURL means self-employed status (lighter charges, lower protection).
Can you combine ARE unemployment benefit with a SASU?
Yes: a SASU president who does not pay themselves a salary can keep their ARE (benefit maintained by France Travail), unlike an EURL where the self-employed remuneration reduces the benefit.
What social charges apply in SASU vs EURL?
In a SASU, charges are roughly 75% to 80% of net (assimilated employee). In an EURL, TNS charges are around 40% to 45% of the remuneration.
How are dividends taxed?
Dividends are subject to the 31.4% flat tax in 2026. In an EURL, the portion above 10% of the share capital is additionally subject to TNS social contributions.
Which structure suits a freelancer leaving employment?
Often a SASU at first to preserve ARE while ramping up, then an arbitrage depending on the income pace. It should be validated against your specific situation.
Can you switch from EURL to SASU (or the reverse)?
Yes, the transformation is possible but has a legal and tax cost. It is usually better to pick the right structure from the start.
Go further
Do not pick your structure in the dark
The legal form affects tax, social protection, financing capacity and future growth options. A short review often prevents expensive reversals later.
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