Our sector expertise
SASU Accountant in France for Solo Founders and Consultants
English-speaking French accountant for SASU companies: salary vs dividends, corporate tax, legal formalities, VAT and cash planning for solo entrepreneurs.
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Our expertise at a glance
A French CPA for a SASU secures corporate tax (15 % up to 42,500 € then 25 %) and quantifies the salary versus dividends trade-off specific to an employee-treated chairman. Key advantage over the EURL: in an IS-taxed SASU, dividends bear no social contributions, only the flat tax at 31.4 % since 2026.
Our added value
- Registered chartered accountant and statutory auditor (OEC Île-de-France, CNCC)
- Salary/dividends trade-off modelled on your real file, not a generic ratio
- Monitoring of CAC thresholds, including the small-group SASU special case
Who is this for?
- SASU chairmen: consultants, tech freelancers, e-merchants, solo founders
- Founders hesitating between SASU and EURL before registration
- SASUs considering moving dividends up to a holding
When to contact us
- Before setting your chairman's pay for the financial year
- As soon as a subsidiary or holding enters the picture (group CAC thresholds)
What you get
- Quantified salary versus dividends model with net available income
- Annual accounts, tax return and tracking of IS and VAT deadlines
- Watch on thresholds triggering a CAC and a management report
The SASU appeals to solo founders who want a credible, investable structure and a social status close to that of an employee. But the real value of a French CPA for a SASU is not the tax return: it is the trade-off between salary and dividends, and a firm grasp of the pairing of an employee-treated chairman with dividends free of social contributions. That is exactly what sets the SASU apart from the EURL, where a majority manager is self-employed. This page covers the SASU legal form precisely, where a generic company-formation page stays, by nature, transversal across all statuses.
Quick answer#
A French CPA for a SASU manages corporate tax (15 % up to 42,500 € of profit, then 25 %) and the salary versus dividends trade-off specific to an employee-treated chairman. Key advantage over the EURL: in an IS-taxed SASU, dividends bear no social contributions, only the flat tax at 31.4 % since 2026. The firm also secures annual obligations and statutory-auditor thresholds.
Why a SASU is not just any company formation#
Choosing a SASU means choosing a social regime and a tax regime that durably shape your net income. Two decisions come up every year: how much to pay yourself as salary, how much as dividends, and how to move surplus cash up the chain. These decisions do not follow the same logic in a SASU as in an EURL, and generic support often misses the point.
Our reading: a SASU is rarely the best choice by default and rarely a bad choice on principle. It fits when the need for immediate income is moderate, when you want to keep statutory flexibility, or when a logic of moving profit up to a holding is on the table. If you need all the profit as personal income each year, the gap in social contributions versus a self-employed status deserves to be quantified before deciding. See also our company formation page for the upstream comparison between statuses.
What is the social status of a SASU chairman?#
A paid SASU chairman is an employee-treated director: they fall under the general social security regime (health, pension, etc.). They do not contribute to unemployment insurance for their corporate office. In practice, their contributions are computed like an employee's, with an employer share and an employee share based on the remuneration they pay themselves.
The point often misunderstood: with no remuneration paid, no social contribution is due for the office. There is no minimum flat-rate contribution as there is for the self-employed. This is a cash-flow advantage in the start-up phase. The counterpart is clear: no remuneration opens almost no rights (pension, daily allowances). Paying yourself zero to avoid any charge therefore carries a hidden cost in social protection, to be weighed against your coverage elsewhere.
The underestimated risk#
Many chairmen set their pay on tax logic alone and forget the rights attached to it. A year with no remuneration is a year that validates no pension quarters and opens no daily allowances. Over several years, an all-dividends strategy can weaken coverage. We flag this systematically in files where personal income rests mainly on distributions.
How does a SASU's taxation work?#
A SASU is subject to corporate income tax (IS). The reduced rate of 15 % applies to the fraction of profit not exceeding 42,500 € per twelve-month period, for companies whose turnover excluding tax does not exceed 10,000,000 €, provided the capital is fully paid up and held at least 75 % by individuals. Above 42,500 €, the standard rate of 25 % applies (as it does on all the profit if the conditions for the reduced rate are not met).
Dividends paid to the sole-shareholder chairman are then taxed. By default this is the single flat-rate levy (PFU), i.e. 31.4 % in total since 1 January 2026: 12.8 % income tax and 18.6 % social levies. This rise comes from the CSG raised from 9.2 % to 10.6 % by the 2026 Social Security Financing Act. The former 30 % rate therefore no longer applies to dividends. The option for the progressive scale remains possible, but it is justified only case by case.
This point changes everything versus the EURL#
In an IS-taxed SASU, dividends paid to the sole-shareholder chairman are not subject to social contributions: they bear only taxation (PFU or progressive scale, plus social levies). This is the structural difference with the EURL and the majority SARL manager, who fall under the self-employed regime: for them, the portion of dividends exceeding 10 % of the share capital (increased by share premiums and current-account balances) is subject to self-employed social contributions. The SASU has no such 10 % cap.
Salary or dividends: how to decide?#
There is no universal figure, and we are wary of ready-made rules. The trade-off is set case by case, based on your profit level, your need for income and your need for social coverage.
The basic logic is as follows. Remuneration is deductible from the result, so it reduces IS, but it bears the high social charges of an employee-treated director (to be quantified precisely, to be verified depending on your file parameters) and it opens rights. Dividends are not deductible, since they are paid after IS, and bear no social contributions, but they suffer IS and then the PFU. The optimum therefore depends as much on your wealth plan as on an isolated tax calculation.
Our method in practice: model several scenarios (salary only, dividends only, combinations), compute the net actually available after IS, charges, income tax and social levies, then factor in the social rights generated and your personal cash needs. The decision is then documented by the sole shareholder's decision minutes. The official URSSAF income simulator for a SASU director is a good starting point, to be refined together.
What are the annual obligations of a SASU?#
A standalone SASU must appoint a statutory auditor (CAC) if, at the close of a financial year, it exceeds at least two of the three following thresholds: total balance sheet of 4,000,000 €, turnover excluding tax of 8,000,000 €, an average of 50 employees (PACTE Act). These 4 / 8 / 50 thresholds are those of the standalone company.
There is a special case often overlooked: the SASU at the head of a small group. Independently of the 4 / 8 / 50 thresholds, a SASU that controls subsidiaries must appoint a CAC if the group it forms with the controlled companies exceeds two of the three following thresholds: balance sheet of 2,500,000 €, turnover excluding tax of 5,000,000 €, 25 employees. Do not confuse the two sets of thresholds. If you build a structure with dividends moving up to a holding, this point must be anticipated.
Conversely, the SASU benefits from relief while it stays small: the chairman is exempt from preparing a management report as long as the company does not exceed, at the close, two of the three small-enterprise thresholds (total balance sheet 450,000 €, net turnover excluding tax 900,000 €, an average of 10 employees).
SASU or EURL: what is the real difference?#
| Criterion | SASU (chairman) | EURL (majority manager) |
|---|---|---|
| Director's social regime | Employee-treated, general regime | Self-employed (SSI) |
| Unemployment insurance for office | No | No |
| Minimum contribution with no pay | None for the office | Yes, flat-rate base (SSI) |
| Contributions on dividends | None | Yes above 10 % of capital |
| Default taxation | IS (15 % then 25 %) | IS or IR (option) |
| Dividend taxation | PFU 31.4 % or scale | PFU 31.4 % or scale |
Our reading of this table: the SASU costs more in social charges at equal salary income, but it is clearer and more flexible for distributing profit as dividends with no social friction. The EURL can be more efficient when the director wants to maximise current income at a more contained social cost. This is not a choice on principle, it is a choice of income profile and project.
A frequent case#
In files of consultants or tech freelancers who have moved into a company, the most common sticking point is not IS taxation, but calibrating the chairman's remuneration in the first year: too low, it deprives of social rights and personal borrowing capacity; too high, it loads charges without net benefit. The second recurring point is confusion between the CAC thresholds of the standalone company and those of a small group as soon as a holding appears. These points are generic but real, and are handled upstream, not at year-end.
What the firm delivers#
In practice, our SASU support includes bookkeeping and review, preparation of annual accounts and the tax return, VAT management and deadlines, the chairman's payroll if you pay yourself, a quantified model of the salary/dividends trade-off, and monitoring of the thresholds triggering a CAC or a management report. We also handle structuring operations (contribution of shares, setting up a holding). Discover the detail of our accounting service.
Points to watch in 2026#
Two parameters have changed and deserve to be built into your trade-off: the PFU rose from 30 % to 31.4 % on 1 January 2026 (CSG increase via the 2026 Social Security Financing Act), and social levies on dividends are now 18.6 %. The social-charge rates of an employee-treated chairman, however, depend on many parameters and must be quantified on your real file: we calibrate them case by case rather than applying a blanket ratio.
This page is informational and does not replace analysis of your situation. A decision on remuneration, dividends or the appointment of a statutory auditor requires reviewing your documents and the law applicable at your closing date. Last updated: June 2026.
Going further#
To compare upstream with other statuses, see our company formation page. If a group logic is considered, our holding support covers dividend up-streaming and tax consolidation. For day-to-day bookkeeping and closing, see our accounting service in Paris 8.
Thresholds and rates to know before deciding
Key SASU figures in 2026
Reduced IS rate
Formula
15 % up to 42,500 € of profit (turnover < 10 M€, paid-up capital, 75 % individuals)
Target
15 %
Standard IS rate
Formula
25 % on the profit fraction above 42,500 €
Target
25 %
Flat tax on dividends
Formula
12.8 % income tax + 18.6 % social levies since 1 January 2026
Target
31.4 %
Contributions on dividends
Formula
Dividends of an IS-taxed SASU chairman not subject to social contributions
Target
0 %
CAC thresholds, standalone
Formula
2 of 3 thresholds: balance sheet 4 M€, turnover 8 M€, 50 employees
Target
4 / 8 / 50
Management report exemption
Formula
Under 2 of 3 thresholds: balance sheet 450 k€, net turnover 900 k€, 10 employees
Target
450k / 900k / 10
Sector Ecosystem
The SASU is attractive because it is simple and flexible, but founders still face recurring decisions on remuneration, VAT, corporate tax, legal formalities and future structuring. Good advice makes those trade-offs explicit early.
salary vs dividends
Core arbitrage
IS + VAT + CFE
Tax layer
annual approvals
Legal rhythm
partner or holding
Growth trigger
solo foundersconsultantsservice businessesSASU vs EURLdirector remunerationholding-company planningVAT compliancelegal formalities
Practical framework
Practical guide before choosing a SASU accountant
01
Collect the core company documents
Prepare the latest accounts, VAT returns, bank statements, articles of association and any documents linked to director remuneration.
02
Clarify your personal income objective
The right salary-versus-dividend advice depends first on how much net income you need and how stable the company's cash generation is.
03
List the next 12-month milestones
Hiring, fundraising, a new shareholder or a holding-company project all change the accounting and legal priorities.
04
Ask for a decision roadmap, not only bookkeeping
The right accountant should show you what to arbitrate now, what can wait, and which risks need to be cleaned up first.
Your guarantees
National coverage, Parisian expertise
Wherever you are in France, we deploy a 100% digital interface to deliver fast, highly-structured accounting and financial steering.
Regulated firm
Samuel Hayot is a French chartered accountant and statutory auditor registered with the Paris professional bodies.
National reach
The firm is based in Paris 8 and operates with a delivery model designed for businesses located across France.
Modern stack
Pennylane, Dext, Silae and an automation-first setup built for visibility and speed.
Direct contact
Visible phone number, simple contact path, fast engagement letter and tighter qualification of the mandate.
Useful resources
Need a quick read on your situation?
30 complimentary minutes with Samuel Hayot to challenge your reporting and surface your priority levers.
Perspectives
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FAQ
Frequently Asked Questions
Should a SASU director pay themselves a salary or dividends?
It depends on the level of profit, cash available, personal income needs, tax bracket and social protection priorities. The right answer is almost always based on a simulation, not a rule of thumb.
What annual formalities does a SASU need in France?
A SASU must keep full accounts, approve the annual accounts, document the shareholder decision, file the tax return and maintain clean legal records. These formalities are simple when organized, but risky when ignored.
When should a SASU become a SAS?
Usually when a new shareholder or investor is about to enter. The right timing is before negotiations become urgent, so governance, valuation and legal documentation can be prepared properly.
Is a SASU always better than an EURL?
No. A SASU offers the assimilated-employee social regime and flexibility for investors, but an EURL can be more efficient for some solo operators. The structure should match the business model and income strategy.
Can a SASU accountant also help with holding-company planning?
Yes. Once profit, cash generation or asset protection becomes a real issue, the accountant should help model whether a holding structure makes sense and when to implement it.
What is a SASU and what are its main advantages?
A SASU is a single-shareholder simplified joint-stock company. Its appeal is flexibility (you write the articles largely as you wish), limited liability, the president's *assimilé salarié* status with general-scheme social cover, and the ease of bringing in investors later by converting to a SAS. It is the default vehicle for many founders and consultants in France.
What accounting is mandatory for a SASU?
A SASU must keep full accrual accounting (journal, general ledger, annual balance sheet and income statement), file a corporate-tax return (2065) and deposit its annual accounts with the court registry. Even a dormant or single-person SASU has these obligations — which is why most owners delegate the bookkeeping and filing to an accountant from day one.
Is the president of a SASU an employee for social purposes?
The president is *assimilé salarié* — attached to the general social-security scheme, with cover close to an employee's (but no unemployment insurance), and contributions due only on actual salary. Dividends carry no social charges for a SASU president (unlike a TNS gérant), which is central to the salary-versus-dividend arbitrage.
Article written by Samuel Hayot
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French firmUpdated 15 April 20266 sources cited
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Sources
Official and operational sources cited for this page.
- URSSAF - Employee-treated directors
- BOFiP - BOI-IS-LIQ-20-20: reduced SME corporate tax rate
- Service-Public Entreprendre - Change in the PFU rate
- Service-Public Entreprendre - Decisions in a SASU (F39283)
- Légifrance - Decree no. 2019-514 of 24 May 2019 (CAC thresholds)
- Légifrance - Article 219 of the CGI (corporate tax rate)