Social contributions of a limited liability company (SARL): what you need to know
Verified 21 February 2026 - Entreprendre Service Public / (Prime Minister)
Are you thinking about setting up or have set up an SARL and would like to know the social regime that applies? We present you with the necessary information.
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Majority Managing Partner
The majority managing partner is affiliated with scheme for self-employed persons. It is said that a manager has a majority when he holds at least 51% shares of the business.
The social contributions attached to the manager are as follows:
- Health and maternity insurance
- Daily allowances
- Basic retirement
- Supplementary pension
- Old-age, invalidity and death insurance
- Family allowances
- Vocational training
- CSG: titleContent/CRDS: titleContent
They are calculated on the professional income of the manager. He must transmit all the necessary information to the tax authorities for the calculation of social security contributions:
Online tax account for professionals (EFI mode)
Normally, social security contributions must be paid by the manager himself, but in practice they are usually levied directly on the business' account. The contributions paid on behalf of the manager are deducted from the business' tax income.
Contributions are paid in two stages:
- In December, the company receives a single notice of call for provisional contributions to be paid the following year
- In October, it receives a notification of regularization of the previous year's contributions, based on real income
Provisional contributions are paid either monthly (on the 5th or 20th of the month) or every 3 months (February 5th, May 5th, August 5th and November 5th).
Payment can be made in one of the following ways:
- By telepayment on your Urssaf online space
- By direct debit
- By transfer
Who shall I contact
Associate manager minority or egalitarian or non-associated
The associate manager (minority or egalitarian) or the non-associate manager has the status of assimilated employee: he depends, just like the employee, on the general social security system.
The social contributions linked to the manager and paid by the company are the same as those of an executive employee, except unemployment insurance. However, the manager may, if he wishes, also take out supplementary unemployment insurance.
He is covered by sickness and maternity insurance, family allowances, accident at work insurance, basic pension insurance, supplementary pension insurance and provident insurance.
Since the manager is not entitled to unemployment insurance, he does not have to pay the unemployment insurance contribution.
Social contributions and contributions are calculated on the following income:
- Salaries
- Allowances
- Supplementary social benefits
- Replacement income in the event of sick leave, maternity or accident at work
- "Extra-legal" family benefits (supplementary benefit to the benefits already offered by social security)
- Cash benefits provided by the Social and Economic Committee (CSE)
- Benefits in kind such as food and lodging, provision of a professional vehicle 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 these social contributions using the registered social declaration (DSN) no later than the 15th of the following month that of the period of employment in question:
Registered company declaration (DSN)
The employer has the option to opt for the quarterly registered company declaration. The declaration and payment of social security contributions will have to be made no later than the 15th of the first month of the following quarter.
The social contributions and contributions due are as follows:
- Apec Contribution
- Contribution of family allowances
- Social security contributions health, maternity, invalidity and death insurance
- Contribution Solidarity of Autonomy (CSA)
- Contribution of accidents at work
- Payment to the National Housing Fund (FNAL)
- AGS Contribution
- Social package
- Freight payment
In addition to these social contributions, there are employee contributions which are directly deducted from the gross salary of the employee.
These contributions include old-age insurance, the generalized social contribution (CSG: titleContent), the contribution to the repayment of the social debt (CRDS: titleContent), unemployment contributions 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 these social contributions using the registered social declaration (DSN) no later than the 15th of the following month that of the period of employment in question:
Registered company declaration (DSN)
The social contributions and contributions due are as follows:
- Apec Contribution
- Contribution of family allowances
- Social security contributions health, maternity, invalidity and death insurance
- Contribution Solidarity of Autonomy (CSA)
- Contribution of accidents at work
- Payment to the National Housing Fund (FNAL)
- AGS Contribution
- Social package
- Freight payment
In addition to these social contributions, there are employee contributions which are directly deducted from the gross salary of the employee.
These contributions include old-age insurance, the generalized social contribution (CSG: titleContent), the contribution to the repayment of the social debt (CRDS: titleContent), unemployment contributions and supplementary pension contributions.
More than 50 employees whose pay is paid during 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 these social contributions using the registered social declaration (DSN) no later than the 5th of the following month that of the period of employment in question:
Registered company declaration (DSN)
The social contributions and contributions due are as follows:
- Apec Contribution
- Contribution of family allowances
- Social security contributions health, maternity, invalidity and death insurance
- Contribution Solidarity of Autonomy (CSA)
- Contribution of accidents at work
- Payment to the National Housing Fund (FNAL)
- AGS Contribution
- Social package
- Freight payment
In addition to these social contributions, there are employee contributions which are directly deducted from the gross salary of the employee.
These contributions include old-age insurance, the generalized social contribution (CSG: titleContent), the contribution to the repayment of the social debt (CRDS: titleContent), unemployment contributions and supplementary pension contributions.
More than 50 employees whose pay is paid late
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 these social contributions using the registered social declaration (DSN) no later than the 15th of the following month that of the period of work in question:
Registered company declaration (DSN)
The social contributions and contributions due are as follows:
- Apec Contribution
- Contribution of family allowances
- Social security contributions health, maternity, invalidity and death insurance
- Contribution Solidarity of Autonomy (CSA)
- Contribution of accidents at work
- Payment to the National Housing Fund (FNAL)
- AGS Contribution
- Social package
- Freight payment
In addition to these social contributions, there are employee contributions which are directly deducted from the gross salary of the employee.
These contributions include old-age insurance, the generalized social contribution (CSG: titleContent), the contribution to the repayment of the social debt (CRDS: titleContent), unemployment contributions and supplementary pension contributions.
You can estimate the amount of social security contributions you will have to pay when hiring an employee:
Calculate the social contributions for the hiring of an employee and his remuneration to be expected
Reductions in social security contributions and contributions
The business can benefit from discounts social security contributions according to different criteria:
- Reduction of employer contributions according to salary : this allows the employer to benefit from a reduction in social security contributions for gross wages below €5,469.1
- 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 those hours
Exemptions from social contributions and social security contributions
The business can benefit from exemptions social security contributions according to different criteria:
- Exemptions granted because of the location of the business:
- Company located in a job pool to be revitalized (BERS) : in order to benefit, the business must be installed in a BER between january 2007 and december 31, 2026 and not have made an economic redundancy in the last 12 months
- Company located in rural revitalization zone (ZRR) or zone France ruralités revitalizations (FRR) : to benefit from this exemption, the business must have at least one establishment located in a ZRR or FRR and have fewer than 50 employees
- Company in the Defense Restructuring Zone (DRZ) : in order to benefit from it, the business must have set up an activity that has not existed in the ZRD for at least 3 years
- Exemption for young companies: this is a partial exemption from social security contributions in the form of a aid for the creation and recovery of a company (Acre) for companies at the beginning of their activity
- Young innovative or university company (JEI-JEIC-JEU) : this exemption applies to businesses under 8 years of age who research and development projects (R&: titleContent)
We have chosen a list of a few words with the definitions that correspond to them in order to better understand the social regime of a limited liability company (SARL):
- 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 financing Social Security)
- Contribution : a levy which entitles the person to social benefits
- Discount :: mechanism for reducing social contributions and contributions
- Registered company declaration (DSN) : online declaration produced monthly from the payslip. It must be completed by all private sector employers.
- Exemption : exemption from payment of one or more social security contributions
- Daily allowances : amount of money paid to the employee by the social security in case of accident, sickness or maternity
- Employer share : social contributions and contributions payable by the employer
- Salary share : social contributions and contributions payable by employees
- Liable : business who has to pay a social contribution and has not yet done so
- Actual Fees : all expenses incurred by an employee or a manager for his professional activity (meals, daily commutes....))
- Payroll : cumulative gross remuneration of employees of an establishment
- Collecting body : body responsible for receiving contributions (e.g. Urssaf)
- Extra-legal family benefit : supplementary benefit to the benefits already offered by social security
- Micro-social regime : Simplified social regime for micro-entrepreneurs
- Gross compensation : the entirety of the sums received by an employee under his employment contract before deduction of independent social contributions and contributions
- Single-location payment (LULV) : a system whereby all social contributions and contributions due by the employer are paid to the Urssaf in a single installment