A SASU (Société par Actions Simplifiée Unipersonnelle) is a one-person company that gives you full control while offering tons of flexibility. Think of it as a level-up from being a freelancer but without the strict rules of a traditional business.
Here’s the Deal:
You’re the boss 💼. You make all the decisions.
You can take part of your earnings as a salary and the rest as dividends to optimize your taxes. 💸
You can easily scale—if your business grows and you want to add partners, you can switch to a SAS (Société par Actions Simplifiée) without any hassle.
Concrete Example:
Let’s say you’re a 19-year-old web developer named Alex. You start getting big contracts and earn €60,000 per year. With a SASU, you could:
Pay yourself a gross salary of €20,000, which covers social protection like health insurance and retirement.
Take the remaining €40,000 as dividends, which are taxed much lower than your salary.
💡 By splitting your income, you can pay less in social contributions compared to other structures.
Taxes in a SASU (Let’s Keep It Simple):
On your salary: You’ll pay around 65% in social contributions (it sounds like a lot, but it covers healthcare, retirement, etc.).
On your dividends: Dividends are taxed under the 30% flat tax (PFU), which is much lower than your salary tax.
💡 Why This Is Great: You can pay yourself a modest salary to keep social protection, and the rest comes as lower-taxed income.
Liability and Risk:
Good news: Your personal assets (like your car, apartment, or savings) are protected. If your business goes bankrupt, you’re only responsible for the amount of money you invested in the company (usually a small amount of share capital).
Social Protection:
✅ Access to public health insurance through the general system (doctor visits, hospital stays, medications) with basic reimbursements. You can get private insurance (mutuelle) to cover any gaps.
✅ Retirement contributions based on your salary.
❌ No unemployment coverage, unless you pay yourself a high salary and have a formal employment contract.
💡 Candosa Tip: If you’re dreaming big and want a business that can grow fast while keeping taxes low, the SASU is your best bet.