Hiring an employee as a micro-entrepreneur: good idea? 👷♂️🤔
Candosa Customer Support 🧡
Written by Candosa Customer Support 🧡
Updated less than a week ago
Micro-entrepreneur vs. SASU vs. EURL when it comes to hiring 💼
| Micro-entrepreneur 🌱 | SASU 🌟 | EURL 🛡️ |
👥 Can you hire an employee? | ✅ Yes, but not ideal | ✅ Yes, perfectly suited | ✅ Yes, especially for stable/family structures |
📉 Can you deduct employee costs? | ❌ No: salaries & charges are not deductible | ✅ Yes, salaries & contributions are deductible | ✅ Yes, same as SASU |
💸 Taxation | ❌ On total revenue, no deductions allowed | ✅ On actual profit, after expenses | ✅ Same as SASU, option for income tax too |
🧾 Accounting | ✅ Ultra simplified (but not flexible) | ❗ Full accounting (Candosa handles it) | ❗ Full accounting as well |
📊 Social contributions | ✅ On 100% of turnover, even with employee costs | ✅ Based on your own salary if you choose to pay yourself | ✅ Based on manager salary (usually higher, but with stronger protections) |
🚀 Suited for hiring? | ❌ Not recommended for regular staff | ✅ Ideal for growing a team | ✅ Good for long-term security and family structure |
⭐ Candosa’s Recommendation | 🟡 OK for a one-off or short-term need | ✅ Recommended if you’re planning to grow | ✅ Recommended for safety and structured management |
🧪 Real-life examples to make it clear:
👷 Example 1: You hire a part-time employee
Micro-entrepreneur
• Annual revenue: €45,000
• Employee total cost (gross salary + employer charges): €16,500
• Your own social contributions (approx. 22% of revenue): €9,900
• ❌ No deductions allowed → you pay full tax & charges
👉 Real take-home income: around €18,600
➡️ Low margins, no room to optimize.
SASU / EURL
• Revenue (excl. VAT): €45,000
• Employee cost: €16,500
• Other deductible expenses: €2,000 (accountant, tools, etc.)
• ✅ You’re only taxed on actual profit
👉 Lower taxable income = less tax 💡
➡️ Better control over finances and more sustainable structure.
👩❤️👨 Example 2: You hire your spouse
Micro-entrepreneur
• Technically allowed
• Spouse becomes a regular employee
• ❌ Still no deduction allowed
• ❗ No real tax or social advantage for sharing income
SASU / EURL
• Your spouse is hired under a formal contract
• ✅ Their salary and contributions are fully deductible
• ✅ They receive full social coverage
• 💡 Ideal if you’re running the business as a couple
💡 Candosa Tip:
You can technically hire under micro-entrepreneur status —
but it’s really not designed for that.
As soon as you want to grow, delegate work, or even involve your partner,
SASU (or EURL) becomes much more efficient.
And as always:
Candosa handles it all — from business creation to hiring and day-to-day management 💼💡