I created an SAS/SASU. What’s my social coverage?


[vc_row][vc_column][vc_column_text]Unlike for the SARL , the social coverage of the president of an SAS (simplified joint stock company) or SASU  (one-person simplified joint stock company) is fairly straightforward. Nevertheless, it is worth looking at the ins and outs of the social coverage, for example, to decide whether or not to request an additional employment contract.



  1. The management body of a SAS/SASU
  2. The social regime of the president/director of an SAS/SASU
  3. The tax regime of the president of an SAS/SASU
  4. Combining the social mandate with an employment contract


The management body of an SAS/SASU

The management body of an SAS/SASU is freely determined by the associates in the company by-laws.

It could be:

  • a single president or a collegial body,
  • shareholders or third-parties
  • natural persons” (individuals) or “legal persons” (entities representing several people), who will then be represented by a natural person.

Additional details: the president represents the company with respect to third parties, so he is always the legal representative. If there is a director general or a deputy chief executive officer, then the bylaws must define their powers; they can confer on them the status of legal representative of the company.


The social regime of the president/director of an SAS/SASU

The “assimilated to employees” Social Regime:

The president and the head of a SAS always fall under the regime of “assimilated-employees“.

As such, their mandate makes them belong to the general Social Security regime, no matter what powers they have or shares they own.

On the other hand, they do not benefit from unemployment insurance.

However, it is always possible to get insurance from other organizations. They also do not benefit from the compensatory indemnity of paid holidays, notice, compensation for abusive termination of the employment contract, or the privilege of employees. Finally, if there’s ever a conflict between them and the company, it does not fall within the jurisdiction of the labor court, but the commercial court.

Base of calculation of social contributions
  • If the company is subject to the Corporate Tax: remuneration received for the duties of manager.
  • If the company is subject to the Income Tax: the base is the same, minus the share of BIC (Industrial Commercial Benefits) or BNC (Non-Commercial Benefits) perceived by the manager.


The tax regime of the president of an SAS/SASU


The manager benefits from the “Employees” tax regime. It is subject to the income tax in the “salary and wages” category. As such, the manager benefits from the standard deduction for professional expenses of 10% or the deduction of his real and justified professional expenses.

His salary is a tax-deductible expense for the company.


Dividends distributed to shareholder executives are subject to the income tax in the “income security” category.

Dividends received are taxable at the progressive scale by segments and are the subject of a non-final payment of 12.8% (income tax) and social security contributions at the rate of 17.2%, which makes for an overall rate of 30%.


Combining the social mandate with an employment contract

If the manager combines his mandate with a contract of employment signed with the company, he will benefit from unemployment insurance if the following conditions, defined by the case law, are met:

  • he must be in a state of subordination with the management of the company for the exercise of its technical functions (instructions, letters of service, etc.).
  • the employment contract must correspond to an actual job,
  • His technical functions as employees must be clearly distinct from the attributions pertaining to his social mandate,
  • the employee must be paid under this employment contract,
  • the employee must receive a remuneration, knowing that the social mandate may not be remunerated.

Additional details: if the employment center does not recognize the employment contract, the manager will not pay contributions and will not be protected from unemployment risk.

Learn more about combining your social mandate with an employment contract!

It might therefore be a good idea to consult Pôle Emploi (the National Employment Center) beforehand.


The employment contract is a regulated agreement for which no prior authorization is required. Verifying it happens afterwards. The auditor (or the president of the company if there isn’t one) has to submit a report to his associates to seek approval.[/vc_column_text][/vc_column][/vc_row]

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