The comparison at a glance
Social security regime
- Micro-business
- Simplified self-employed
- EURL
- Self-employed
- SASU
- Treated as employee
Contributions on pay
- Micro-business
- ~22% of revenue
- EURL
- ~45% of net
- SASU
- ~80% of net
Social protection
- Micro-business
- Minimal
- EURL
- Medium
- SASU
- Full, except unemployment
Dividends
- Micro-business
- Not applicable
- EURL
- Subject to contributions above a threshold
- SASU
- No contributions
Accounting
- Micro-business
- Receipts ledger
- EURL
- Full
- SASU
- Full
| Micro-business | EURL | SASU | |
|---|---|---|---|
| Social security regime | Simplified self-employed | Self-employed | Treated as employee |
| Contributions on pay | ~22% of revenue | ~45% of net | ~80% of net |
| Social protection | Minimal | Medium | Full, except unemployment |
| Dividends | Not applicable | Subject to contributions above a threshold | No contributions |
| Accounting | Receipts ledger | Full | Full |
When the micro-business is enough
A service business with no investment, moderate revenue and few deductible expenses. The flat-rate allowance replaces deducting actual costs: if your expenses exceed the allowance, the micro-business costs you money.
When the EURL wins
You want to deduct your actual expenses and keep contributions low on a regular salary. For the same net pay, the self-employed regime remains clearly cheaper than being treated as an employee.
When the SASU wins
You plan to pay yourself a small salary and large dividends, or you want full social protection, or you intend to open up the capital. A SASU becomes a SAS without heavy formalities.
Can you switch later?
Yes, but rarely for free. Moving from an EURL to a SASU requires a conversion with tax consequences. Leaving the micro-business regime, on the other hand, is immediate, and sometimes automatic if you exceed the threshold.