Freelancer, consultant, service provider: when your business starts doing well in France, the question of legal status inevitably arises. Should you stay as a micro-enterprise or switch to a SASU? The choice is consequential: it impacts your charges, taxation, social protection, and growth potential. This detailed comparison helps you see clearly in 2026, with concrete figures and simulations based on your revenue level.
Understanding both statuses
Micro-enterprise in brief
The micro-enterprise (formerly auto-entrepreneur) is a simplified regime of the sole proprietorship. Its main characteristics:
- Flat-rate social charges: 12.3% to 21.2% of revenue depending on activity
- Simplified taxation: standard deduction (71%, 50%, or 34%) or versement libératoire
- Revenue caps: €188,700 (sales) or €77,700 (services)
- No VAT below the franchise threshold (€37,500 for services, €85,000 for sales)
- Ultra-simplified accounting: just a revenue ledger
For everything about creation, see our guide on creating a micro-enterprise.
SASU in brief
The SASU (Société par Actions Simplifiée Unipersonnelle — Single-Shareholder Simplified Joint-Stock Company) is a commercial company with a sole shareholder. Its characteristics:
- Separate legal entity: assets separate from the director's personal assets
- President treated as employee: social contributions of approximately 75-82% of net salary
- Corporate tax (IS): 15% on profits up to €42,500, 25% above
- No revenue cap
- VAT mandatory (except franchise at start of activity)
- Full accounting: balance sheet, income statement, tax returns
Social charges comparison
The real cost of charges
This is the criterion that makes the difference. In micro-enterprise, charges are proportional and predictable. In SASU, they are significantly higher on salary.
Micro-enterprise (BNC services):
- Social contributions: 21.1% of revenue
- For €50,000 revenue: €10,550 in social charges
SASU (on an equivalent net salary):
- To pay a net salary of €3,000/month (€36,000/year), the total cost is approximately:
- Gross salary: ~€47,000
- Employer charges: ~€18,000
- Total employer cost: ~€65,000
- Effective charge rate: ~80% of net salary
| Criterion | Micro-enterprise | SASU |
|---|---|---|
| Calculation basis | Revenue | Gross salary |
| Effective rate | 21.1% of revenue | ~75-82% of net salary |
| Zero revenue = zero charges | Yes | No (if salary is paid) |
| Minimum charges | €0 (if revenue = 0) | Minimum contributions on salary |
Key point: In micro-enterprise, no revenue = no charges. In SASU, if you pay yourself a salary (even small), you pay fixed charges. This is a crucial advantage of micro-enterprise during startup or irregular activity phases.
Why are SASU charges so high?
The SASU president is treated as an employee: they benefit from the general Social Security regime. Their contributions cover:
- Health and maternity insurance
- Basic and complementary pension (AGIRC-ARRCO)
- Disability and death coverage
- CSG-CRDS
The trade-off for these high charges? Significantly better social protection, particularly for retirement and disability coverage.
Tax comparison
Taxation in micro-enterprise
In micro-enterprise, you have two options:
- Standard regime: your revenue is subject to income tax after a standard deduction (34% for BNC, 50% for BIC services, 71% for sales)
- Versement libératoire: 1% to 2.2% of revenue, deducted monthly or quarterly (subject to income conditions)
For a BNC freelancer at €50,000 revenue:
- Taxable income: 50,000 × 66% = €33,000
- Tax (single, progressive scale): approximately €3,800
See our guide on versement libératoire to know if this option benefits you.
Taxation in SASU
SASU is subject to corporate tax (IS):
- 15% on profits up to €42,500
- 25% above that
The president then pays income tax on their salary (after social charge deduction) and on any dividends.
The SASU optimization strategy is to mix salary and dividends:
- Salary: high social charges (~80%) but deductible from profits
- Dividends: flat tax of 30% (12.8% income tax + 17.2% social levies), no social charges (unlike EURL)
Comparative simulation: €60,000 revenue in services
Micro-enterprise (BNC):
- Revenue: €60,000
- Social contributions: 60,000 × 21.1% = €12,660
- Taxable income: 60,000 × 66% = €39,600
- Income tax (
single): **€5,200** - Net income after charges and tax: ~€42,140
SASU (€30,000 net salary + dividends):
- Revenue: €60,000 excl. VAT
- Deductible expenses (accountant, fees...): €3,000
- Gross salary: ~€39,000 | Employer charges: ~€15,000
- Total salary cost: ~€54,000
- Profit before IS: 60,000 - 3,000 - 54,000 = €3,000
- IS (15%): €450
- Distributable dividends: €2,550
- Flat tax on dividends (30%): €765
- Income tax on salary (~single, €30,000 net): ~€2,700
- Total net income: 30,000 + 1,785 - 2,700 = ~€29,085
Verdict at €60,000 revenue: Micro-enterprise leaves ~€42,140 net, SASU approximately ~€29,000. The difference is massive. At this revenue level, micro-enterprise is clearly more advantageous.
At what revenue does SASU become interesting?
SASU starts becoming competitive when:
- You exceed micro caps (€77,700 for services): you have no choice
- You have high actual expenses deductible in SASU (rent, equipment, subcontracting) but not in micro
- Your revenue exceeds ~€90,000 to €120,000 in services: salary/dividend optimization compensates for high charges
- You target net income > €50,000/year: the dividend strategy in SASU becomes effective
General rule: As long as you stay below micro caps and your actual expenses are low (< 34% of revenue for BNC), micro-enterprise is almost always more tax-advantageous. Use the calculator to simulate your situation.
Social protection: a wide gap
In micro-enterprise
The auto-entrepreneur contributes to the SSI (Sécurité Sociale des Indépendants) regime:
| Protection | Coverage |
|---|---|
| Health insurance | Same as employees (identical reimbursements) |
| Daily sickness allowance | Low: ~€6 to €55/day depending on revenue, after 3-day waiting period |
| Basic pension | Rights proportional to revenue (often modest) |
| Complementary pension | RCI or CIPAV (modest) |
| Unemployment insurance | None |
| Disability/death coverage | Minimal |
| Maternity/paternity leave | Yes (same as employees since 2019) |
For more details, see our guide on auto-entrepreneur retirement.
In SASU
The SASU president is treated as an employee under the general regime:
| Protection | Coverage |
|---|---|
| Health insurance | Same as employees |
| Daily sickness allowance | High: calculated on gross salary (50% of daily salary) |
| Basic pension | Same as employees (higher rights) |
| Complementary pension | AGIRC-ARRCO (much more advantageous) |
| Unemployment insurance | Possible if separate technical employment contract (rare in practice) |
| Disability/death coverage | Complete |
| Maternity/paternity leave | Yes |
The real SASU advantage: retirement
With a net salary of €36,000/year in SASU, you contribute to AGIRC-ARRCO and accumulate significant complementary pension points. In micro-enterprise, for the same net income, your pension will be 2 to 3 times lower.
This is the main argument in favor of SASU for long-term freelancers: social protection is better, especially over time.
The VAT question
In micro-enterprise
You benefit from the VAT franchise as long as your revenue does not exceed:
- €37,500 for services
- €85,000 for goods sales
Below these thresholds, you do not charge VAT and do not recover it on your purchases. This is an advantage for individual clients (lower prices) but a disadvantage if you have significant professional purchases.
Above these thresholds, you must charge and remit VAT. See our complete guide on VAT in micro-enterprise.
In SASU
VAT is mandatory from the first euro (except franchise option at start). You charge VAT to clients and recover it on your purchases.
SASU advantage: if you sell to professionals (B2B), VAT is neutral for them (they recover it). And you recover VAT on your investments (computer, software, furniture...).
Administrative burden and accounting
Micro-enterprise: simplicity
- Accounting: a simple revenue ledger (free)
- Declarations: monthly or quarterly revenue to URSSAF + annual income tax return
- Accountant: not required (and rarely needed)
- Annual administrative cost: virtually nil (CFE only, ~€200 to €600/year)
SASU: rigor
- Accounting: full double-entry accounting required (journal, general ledger, balance sheet, income statement)
- Accountant: practically essential (€1,500 to €4,000/year)
- Declarations: monthly or quarterly VAT, tax returns, social declarations, shareholder minutes
- Legal fees: drafting articles of incorporation (
€500 to €1,500), court filing (€250), legal notice (~€200) - Annual administrative cost: €2,000 to €5,000/year minimum
| Item | Micro-enterprise | SASU |
|---|---|---|
| Accountant | €0 (optional) | €1,500 – €4,000/year |
| Creation costs | €0 | €500 – €2,000 |
| CFE | €200 – €600/year | €200 – €600/year |
| Professional liability insurance | €200 – €800/year | €200 – €800/year |
| Accounting software | €0 – €200/year | Included with accountant |
| Annual total | €200 – €1,400 | €2,500 – €6,000 |
Growth and evolution
Micro-enterprise limitations
Micro-enterprise has structural limitations:
- Revenue caps: impossible to exceed €77,700 (services) or €188,700 (sales)
- No expense deduction: if your actual costs exceed the standard deduction, you pay tax on fictitious profits
- No partners: you are alone
- Image: some large corporate clients prefer working with a company
- Cannot be sold: you cannot sell your micro-enterprise
SASU advantages for growth
- No revenue cap
- Deduction of all actual expenses: premises, equipment, travel, training, subcontracting
- Easy hiring of employees
- Can be sold: you can sell your shares (with favorable tax treatment)
- Accept investors: conversion to SAS with multiple shareholders
- Credibility with banks and institutional clients
Dividends in SASU: the key argument
How do dividends work?
In SASU, after paying corporate tax on profits, you can distribute dividends to yourself. These dividends are subject to the 30% flat tax (or progressive scale by option):
- 12.8% income tax
- 17.2% social levies (CSG-CRDS)
- No social charges (unlike EURL/SARL where dividends above 10% of capital are subject to social charges)
This is the major advantage of SASU over EURL: dividends bear no social charges, allowing significant optimization for high earners.
The optimal SASU strategy
The most common strategy is to:
- Pay yourself a modest salary (to validate pension quarters and cover daily needs)
- Leave maximum profit in the company
- Distribute dividends taxed at 30% (flat tax)
This strategy becomes interesting from approximately €90,000 to €120,000 revenue in services, when the gap between salary and revenue leaves enough profit for significant dividends.
Summary table
| Criterion | Micro-enterprise | SASU |
|---|---|---|
| Social charges | 12.3% – 21.2% of revenue | ~75-82% of net salary |
| Taxation | Income tax (standard deduction) | Corporate tax + income tax on salary + flat tax on dividends |
| Revenue cap | €77,700 (services) / €188,700 (sales) | None |
| VAT | Franchise possible | Mandatory (except initial franchise) |
| Accounting | Very simplified | Full (accountant needed) |
| Administrative cost | ~€500/year | ~€3,000 – €5,000/year |
| Social protection | Minimal | Employee-equivalent (complete) |
| Pension | Modest (SSI/RCI) | Strong (AGIRC-ARRCO) |
| Unemployment | No | Possible (under conditions) |
| Expense deduction | No (standard deduction) | Yes (actual expenses) |
| Dividends | Not applicable | 30% flat tax (no social charges) |
| Liability | Unlimited (personal assets) | Limited to contributions |
| Can be sold | No | Yes (share sale) |
How to choose? The decision tree
Ask yourself these questions in order:
1. Does your annual revenue exceed (or will it soon exceed) micro caps? → If yes: SASU (or EURL) is required.
2. Do your actual expenses exceed the standard deduction? → If yes (rent, equipment, subcontracting > 34% of revenue for BNC): SASU is probably more advantageous.
3. Are you targeting net income > €50,000/year? → If yes: simulate both options. SASU with salary/dividend optimization can be competitive.
4. Is social protection (pension, disability coverage) a priority? → If yes: SASU offers significantly better coverage.
5. Do you want to hire, raise funds, or sell your business someday? → If yes: SASU is structurally better suited.
6. Otherwise: → Stay in micro-enterprise. Simplicity and reduced charges are considerable advantages.
FAQ — SASU vs micro-enterprise
Can you switch from micro-enterprise to SASU easily?
The switch is not automatic. You must create a SASU (draft articles of incorporation, register with the commercial court) and close your micro-enterprise (or convert it to a standard sole proprietorship). An accountant or lawyer is recommended for this transition.
Can you be in micro-enterprise and SASU at the same time?
No, not for the same activity. But you can have a micro-enterprise for one activity and be president of a SASU for another, provided you do not exceed combined caps.
Does SASU better protect my personal assets?
Yes. In SASU, your liability is limited to the amount of your contribution (often a symbolic €1). In micro-enterprise (sole proprietorship), your personal assets can theoretically be exposed, even though the 2022 law strengthened asset separation.
I am a freelance developer at €60,000/year, what should I choose?
At €60,000/year in BNC revenue with low expenses, micro-enterprise leaves you approximately €42,000 net. In SASU, you would be around €29,000 to €35,000 net depending on optimization. Stay in micro at this revenue level, unless retirement or disability coverage are priorities for you.
What is the alternative to SASU? EURL?
The EURL (Entreprise Unipersonnelle à Responsabilité Limitée — Single-Member Limited Liability Company) is the other single-person company option. The key difference: in EURL, dividends above 10% of capital are subject to social charges (~45%). In SASU, dividends are subject to the 30% flat tax without social charges. For a freelancer without employees, SASU is generally preferred for this reason.
Conclusion
The choice between SASU and micro-enterprise depends essentially on your revenue level and your priorities. Below €77,700 revenue in services, with low actual expenses, micro-enterprise almost always wins: fewer charges, less administration, more simplicity. Above €90,000 to €120,000 revenue, SASU with salary/dividend strategy becomes competitive and also offers better social protection. In the gray zone (€77,700 – €100,000), run a detailed simulation with an accountant. And remember: you can always start in micro-enterprise and evolve toward SASU when your activity justifies it.