Chartered accountant Gerem

Gerem: Optimize the remuneration of your managers with Hayot Expertise#

Gerem is the 100% online tool that Hayot Expertise uses to advise its executive clients on their compensation strategy. Updated in real time according to legal and tax news, Gerem allows you to model in a few minutes the optimal combination between salary, dividends and other remuneration methods — by integrating all tax and social parameters.

The 3 official Gerem modules#

1. Compensation arbitration — More than 50 configurable fields to simulate the best distribution between salary, dividends and other terms. Each simulation takes into account the personal situation of the manager (IR, IS, social security contributions) to maximize his disposable net income.
2. Status comparator — Comparison of SAS vs SARL and other legal forms, analysis of tax and social impacts, generation of turnkey educational PDF reports to present the results to executive clients.
3. TNS Provisions — Planning of Self-Employed Workers provisions, OCR import of URSSAF documents, accounting export and integrated customer planning to never miss a deadline.

How Hayot Expertise uses Gerem#

Our accounting and tax expertise associated with Gerem allows us to:

• Advise each manager on the most advantageous remuneration structure according to their status and personal situation
• Carry out instantaneous simulations integrating all tax and social variables
• Produce educational PDF reports to support our recommendations
• Anticipate and plan TNS provisions to avoid unpleasant surprises

Thanks to Gerem, the manager's remuneration is no longer a decision taken blindly: it is a strategy built on reliable data, automatically updated according to legal news.

Gerem is an excellent simulation tool, but the software compares scenarios; it does not decide for you. A salary versus dividends arbitrage depends on the company result, the need for cash, the social status of the manager and personal objectives. That is exactly where an accountant adds the framework the calculator cannot: taxation, contributions, company cash position, social protection and the right decision calendar.

The consequences read on several levels at once. We connect the simulation to the company result, to corporate tax, to social contributions, to the flat tax and to your real disposable income. Gerem becomes genuinely powerful when it feeds advice rather than replacing it: the reports then serve to explain the scenarios, document the decision and revisit it at the right moment in the year. Managers also change context quickly. The arrival of a new partner, a holding structure, a recruitment, a property investment or a fundraising round can all shift the optimal arbitrage.

A simulation is only as good as the figures behind it. To make Gerem reliable, we bring together several inputs:

1. Accounting and forecast result, so the model starts from the real level of margin, corporate tax and available cash rather than rough estimates.
2. The manager's payroll and remuneration history, including salary, benefits, past dividends and any social adjustments, all carried over cleanly.
3. Holding structure, personal wealth and personal taxation, because the arbitrage shifts according to your ownership setup, your patrimonial projects and your distribution horizon.
4. The annual decision calendar, so that instalments, distribution, salary adjustment and year-end closing are sequenced at the right time.

Gerem is particularly relevant for several profiles. Founders and managers of very small and medium-sized businesses use it to structure a first coherent remuneration strategy. Entrepreneurs already operating through a company use it to arbitrate between salary, dividends, holding or reinvestment. Managers in a growth phase rely on it to document their decisions before hiring, investing or distributing. Independent professionals and consultants find in it a clear reading of the social and tax impacts of their status.

Chasing the best immediate net income without looking at company cash or social protection is a false gain. Using outdated assumptions on contributions or taxation can lead to significant gaps. Deciding too late in the year sometimes narrows your room for manoeuvre on payroll or distribution. And reasoning without any link to the holding or to personal wealth strongly limits the relevance of the whole exercise.

You end up with a remuneration decision that is better explained, better documented and easier to stand behind. You gain a clearer reading between personal income, total cost and reinvestment capacity. You replace intuitive arbitrages with choices driven by concrete scenarios. And you obtain a useful support to discuss the strategy with partners, bankers or a wealth adviser. The point is never to optimise a single figure at one moment, but to take a decision that stays consistent with your company, your wealth and your growth horizon.