Micro-Enterprise vs SASU: Which Structure to Choose?
This is the question most freelancers face at some point. The answer depends on your revenue, tax situation and how much you value simplicity versus optimisation. Here is an honest, number-backed comparison.
Micro-enterprise: simplicity first
The micro-enterprise wins on administrative ease. No complex accounting, no mandatory accountant, no share capital to deposit. Charges are directly proportional to revenue.
Advantages:
- Business created in 24 hours via the online portal
- Charges proportional to revenue: no revenue = no contributions
- Accounting reduced to a simple revenue ledger
- No VAT below thresholds (€37,500 services / €85,000 goods in 2025)
Disadvantages:
- Revenue caps: €77,700 for services/BNC, €188,700 for retail
- No deduction of actual professional expenses
- No VAT recovery on purchases
- Sometimes seen as less professional by large companies
SASU: flexibility and tax optimisation
The SASU (simplified single-shareholder company) is a real company. Its president is treated as an employee, giving better social protection — at the cost of higher contributions.
Advantages:
- No revenue cap
- Real expense deduction (equipment, office rent, travel…)
- Optimisation via salary + dividends (30% flat tax on dividends)
- Liability limited to share capital
Disadvantages:
- More complex to create and run (accountant nearly essential: €150–250/month)
- High social charges on salary (~65% combined employer/employee)
- Fixed overheads even with zero revenue
By-the-numbers comparison at different revenue levels
#### Revenue €40,000/year (BNC consultant)
Micro-enterprise:
- URSSAF contributions: 40,000 × 23.1% = €9,240
- Income tax (34% allowance, 11% bracket): ~€1,500
- Net: ~€29,260 (73% of revenue)
SASU (€30,000 gross salary):
- Social charges on salary: ~€20,000
- Income tax on net salary: ~€3,000
- Net: ~€27,000 (67.5% of revenue)
- Micro wins at this level.
#### Revenue €80,000/year
Micro-enterprise (BNC): above the €77,700 cap — not possible.
SASU (€45,000 salary + dividends):
- At this level, the SASU needs careful optimisation to be competitive.
- Net: ~€40,000–44,000 (50–55% of revenue) depending on structure.
#### Revenue €120,000/year
SASU (€50,000 salary, rest as dividends with 15% corporate tax):
- Corporate tax on profit: ~€10,500
- Dividends after tax: ~€59,500 → 30% flat tax → €41,650 net
- Net salary (after social charges and IR): ~€24,000
- Total net: ~€65,000 (54% of revenue)
Which structure for which profile?
| Profile | Recommendation |
|---|---|
| Beginner, revenue < €40,000 | Micro-enterprise |
| Regular activity, €40,000–€77,700 | Micro or EURL depending on real expenses |
| Revenue > €77,700 (services/BNC) | SASU or EURL required |
| High professional expenses (>30% of revenue) | Real regime (EURL or SASU) |
| Priority: maximum social protection | SASU |
| Priority: minimising charges | EURL (TNS regime) |
When to make the switch
The move to a company structure typically makes sense when:
- You hit the micro revenue caps
- Your actual expenses exceed the flat-rate allowance
- You want to retain profits in the company for reinvestment
- Large corporate clients require a company structure
Simulate your net income by revenue level with our status comparator.