All you need to know about the social security contributions of a limited liability company (SARL)
Verified 01 November 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Are you thinking of creating or have created a SARL and would you like to know the social security system that applies? We provide you with the necessary information.
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Majority Associate Manager
The majority managing partner is affiliated with the self-employed scheme. It is said that a manager has a majority when he or she has at least 51% business shares.
The social contributions to the manager are as follows:
- Sickness and maternity insurance
- Per diem
- Basic pension
- Supplementary pension
- Old age, disability, death insurance
- Family allowances
- Vocational training
- CSG: titleContent/CRDS: titleContent
They are calculated on the manager's professional income. He must forward all the information necessary to the tax authorities for the calculation of social contributions:
Online tax account for professionals (EFI mode)
Social security contributions should normally be paid by the manager himself, but in practice they are generally levied directly on the account of the business. The contributions paid on behalf of the manager are deducted from the business' tax income.
The payment of contributions is made in two stages:
- In December, the company receives only one installment call for assessment for the next year
- In October, it receives a notification that the previous year's contributions have been adjusted according to the real income
Provisional contributions are paid either monthly (on the 5th or 20th of the month) or every 3 months (5 February, 5 May, 5 August and 5 November).
Payment can be made in one of the following ways:
- By telepayment on your Urssaf online space
- By direct debit
- By wire transfer
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Associate minority or egalitarian or non-associated manager
The associate manager (minority or egalitarian) or the non-associate manager has the status of an equivalent employee: he depends, like the employee, on the general social security scheme.
The social contributions linked to the director and paid by the company are the same as those of an executive employee, except unemployment insurance. The manager may, however, if he so wishes, take out additional unemployment insurance.
He is covered by sickness and maternity insurance, family allowances, insurance against accidents at work, basic pension insurance, supplementary pension insurance and pension insurance.
Since the manager is not entitled to unemployment insurance, he does not have to pay the unemployment insurance contribution.
Social contributions and contributions shall be calculated on the following income:
- Wages
- Allowances
- Supplementary social benefits
- Accident at work Replacement income in case of sickness, maternity or
- Extra-legal family benefits (additional benefit to the benefits already offered by social security)
- Cash benefits provided by the Social and Economic Committee (ESC)
- Benefits in kind such as food and accommodation, provision of professional vehicles for private use
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Less than 11 employees
Social security contributions are payable by the employer and the employee.
It's the employer who withholds the amount social security contributions every month on the payroll of its employees.
He must thendeclare and pay social contributions by means of the registered social declaration (NSN) not later than the 15th of the following month that of the period of employment concerned:
Nominative Social Declaration (DSN)
The employer has the opportunity to opt for for the quarterly registered social return. The declaration and payment of social security contributions will have to be made not later than the 15th of the first month the following quarter.
The social contributions and contributions due are as follows:
- Apec Contribution
- Contribution of family allowances
- Social security contribution sickness, maternity, invalidity and death insurance
- Solidarity of Autonomy Contribution (CSA)
- Workers' compensation contributions
- Payment to the National Housing Fund (FNAL)
- AGS Contribution
- Social Package
- Freight payment
In addition to these payroll taxes, there are payroll contributions which are directly deducted from the gross salary of the employee.
These contributions include old-age insurance, the general social contribution (CSG: titleContent), the contribution to the repayment of the social debt (CRDS: titleContent), unemployment and supplementary pension contributions.
Between 11 and 50 employees
Social security contributions are payable by the employer and the employee.
It's the employer who withholds the amount social security contributions every month on the payroll of its employees.
He must thendeclare and pay social contributions by means of the registered social declaration (NSN) not later than the 15th of the following month that of the period of employment concerned:
Nominative Social Declaration (DSN)
The social contributions and contributions due are as follows:
- Apec Contribution
- Contribution of family allowances
- Social security contribution sickness, maternity, invalidity and death insurance
- Solidarity of Autonomy Contribution (CSA)
- Workers' compensation contributions
- Payment to the National Housing Fund (FNAL)
- AGS Contribution
- Social Package
- Freight payment
In addition to these payroll taxes, there are payroll contributions which are directly deducted from the gross salary of the employee.
These contributions include old-age insurance, the general social contribution (CSG: titleContent), the contribution to the repayment of the social debt (CRDS: titleContent), unemployment and supplementary pension contributions.
More than 50 employees paid in the month worked
Social security contributions are payable by the employer and the employee.
It's the employer who withholds the amount social security contributions every month on the payroll of its employees.
He must thendeclare and pay social contributions by means of the registered social declaration (NSN) not later than the 5th of the following month that of the period of employment concerned:
Nominative Social Declaration (DSN)
The social contributions and contributions due are as follows:
- Apec Contribution
- Contribution of family allowances
- Social security contribution sickness, maternity, invalidity and death insurance
- Solidarity of Autonomy Contribution (CSA)
- Workers' compensation contributions
- Payment to the National Housing Fund (FNAL)
- AGS Contribution
- Social Package
- Freight payment
In addition to these payroll taxes, there are payroll contributions which are directly deducted from the gross salary of the employee.
These contributions include old-age insurance, the general social contribution (CSG: titleContent), the contribution to the repayment of the social debt (CRDS: titleContent), unemployment and supplementary pension contributions.
More than 50 employees whose pay is paid on time
Social security contributions are payable by the employer and the employee.
It's the employer who withholds the amount social security contributions every month on the payroll of its employees.
He must thendeclare and pay social contributions by means of the registered social declaration (NSN) not later than the 15th of the following month that of the period of work concerned:
Nominative Social Declaration (DSN)
The social contributions and contributions due are as follows:
- Apec Contribution
- Contribution of family allowances
- Social security contribution sickness, maternity, invalidity and death insurance
- Solidarity of Autonomy Contribution (CSA)
- Workers' compensation contributions
- Payment to the National Housing Fund (FNAL)
- AGS Contribution
- Social Package
- Freight payment
In addition to these payroll taxes, there are payroll contributions which are directly deducted from the gross salary of the employee.
These contributions include old-age insurance, the general social contribution (CSG: titleContent), the contribution to the repayment of the social debt (CRDS: titleContent), unemployment and supplementary pension contributions.
You can estimate the amount of social contributions you will have to pay when hiring an employee:
Calculate the social contributions for the hiring of an employee and the expected remuneration
Reductions in contributions and social contributions
Business can to benefit from reductions contributions and social contributions according to different criteria:
- Reduction of employers' contributions according to salary : this allows the employer to benefit from a reduction in social contributions for gross wages of less than €2,882.88
- Reduction of employee and employer contributions on overtime : it applies to employees who work overtime or overtime on the part of the salary paid in respect of such hours
Exemptions from contributions and social contributions
Business can to benefit from exemptions contributions and social contributions according to different criteria:
- Exemptions granted because of the location of the business:
- Company located in an employment area to be revitalized (BER) : In order to benefit from this, the business must be settled in an EBRD between January 2007 and 31 December 2026 and not have made an economic redundancy in the last 12 months
- Company located in a rural revitalization zone (ZRR) or zone France ruralités revitalizations (FRR) : In order to benefit from this exemption, the business must in particular have at least one establishment located in an RRZ or a FRR and have fewer than 50 employees
- Defense Restructuring Zone (DRZ) company : In order to benefit from this, the business must have set up an activity that has not existed in the ZRD for at least three years
- Urban Free Zone (UFZ) company : to qualify for the grant, the business must meet several conditions, including starting your business between january 2016 and december 31, 2024
- Exemption for young companies : This is a partial exemption from social security charges in the form of aid for the creation and take-over of a company (ACRE) for companies at the start of their activity
- Young innovative or academic company (JEI-JEIC - GAME) : this exemption applies to businesses under 8 years of age who carry out research and development projects (R&D: titleContent)
We chose a list of a few words with their corresponding definitions to better understand the social system of a limited liability company (LLC):
- Abatement : flat-rate or proportional reduction applied on the basis of a tax calculation (income, value of property, etc.)
- Plate : the basis on which the rates of the various contributions and contributions are applied
- Contribution : tax dedicated to specific projects (CSG and CRDS dedicated to the financing of Social Security)
- Contribution : a levy which entitles the holder to social benefits
- Discount : mechanism for reducing social contributions
- Nominative Social Declaration (DSN) : Online declaration filed monthly from the payslip. It has to be filled out by all private sector employers.
- Exemption : exemption from payment of one or more social contributions
- Per diem : sum of money paid to the employee by the social security in the event of accident, sickness or maternity
- Employers' share : employers' contributions and social contributions
- Wage share : contributions and social contributions payable by employees
- Liable : business who has to pay a social contribution and who has not yet done so