A SASU is a commercial joint-stock company whose capital is held by a single shareholder, whether an individual or a legal entity. It is managed by a president (who may be the sole shareholder themselves or a third party).
Its main characteristics:
In practice, the SASU is the preferred structure for freelancers anticipating growth, consultants who want to pay themselves in dividends, and project leaders planning to bring in investors.
The president of a SASU is an assimilated employee. They fall under the general social security scheme, like a salaried executive, but without unemployment insurance contributions (no France Travail benefits under this mandate) and without an employment contract.
On remuneration: social charges represent approximately 75–82% of the net salary (employer + employee contributions). In return, social protection is more comprehensive than for a self-employed worker (TNS).
Key point: if the president pays themselves no salary, they pay no minimum social contributions—unlike a TNS manager of an SARL. This is an advantage when the business is starting up.
On profits: the SASU is subject to corporate tax (IS) by default. 2026 rates:
| Profit bracket | IS rate |
|---|---|
| Up to €42,500 | 15% (reduced rate under conditions) |
| Over €42,500 | 25% (standard rate) |
The reduced rate of 15% applies if the VAT-exclusive turnover is below €10M and the capital is fully paid up, with at least 75% held by individuals.
Income tax (IR) option: possible for a maximum of 5 financial years, useful in deficit phases or to smooth personal taxation. After this period, the company automatically reverts to IS.
Dividends: not subject to social contributions (unlike SARL/EURL). They are subject to the 30% flat tax (12.8% income tax + 17.2% social levies), unless the progressive scale is chosen.
Advantages:
Limitations:
Once the SASU is registered, daily management (invoicing, VAT, cash flow monitoring, balance sheet preparation with the accountant) becomes the central challenge. Orizen Support helps managers frame their project before creation and then structure management once the company is launched, with integrated invoicing and management tools.
Discover the Orizen answer: Orizen Support, modular and built for French SMEs.
Essai gratuit 14 jours What the Orizen Support module costsA SASU is a single-shareholder company where the president is treated as an employee (general social security scheme) and is subject to corporate tax (IS) by default. An EURL is a single-shareholder SARL where the manager is a self-employed worker (TNS), subject to income tax (IR) by default. The SASU offers greater statutory flexibility and exempts dividends from social contributions, while the EURL has lower social charges on remuneration but subjects part of the dividends to TNS contributions.
No, the SASU president’s mandate does not entitle them to France Travail unemployment insurance, as they do not contribute to this scheme. To cover themselves, a director can take out private unemployment insurance (e.g., GSC or April) or, if they retained open rights before creation, maintain them under certain conditions during the start-up phase.
Yes. A SASU is designed for a single shareholder, and the president can choose not to pay themselves a salary. In this case, they pay no minimum social contributions (unlike a TNS manager of an EURL). They can then remunerate themselves solely through dividends, but note: without a salary, they do not accrue pension quarters or social security coverage under the SASU.