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Micro-entreprise / SASU / EURL Comparator

Micro-entreprise vs SASU vs EURL: which structure earns you the most for your revenue?

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Annual revenue80 000 €
20 000 €300 000 €
€
Best net

Micro-entreprise

⚠ Cap

52 515 €

Est. net / year · 65,6%

Social charges−18 480 €
Income tax−9 005 €

· Cotisations : 23,1% du CA

· Abattement IR : 34%

· Plafond CA : 77 700 €/an

CA > plafond micro. SASU ou EURL recommandée.

⚠ Plafond micro-entreprise dépassé (77 700 €)

SASU

43 851 €

Est. net / year · 54,8%

Social charges−18 483 €
Corporate tax−6 000 €
Income tax−1 466 €

· Salaire brut : 27 586 €/an

· IS : 6 000 €/an

· Dividendes nets : 23 800 €/an

Recommandé si CA ≥ 60 000 €/an, grande entreprise cliente, ou besoin de crédibilité.

EURL (IS)

37 579 €

Est. net / year · 47,0%

Social charges−14 400 €
Corporate tax−5 040 €
Income tax−13 €

· Rémunération : 32 000 €/an

· Charges TNS : 14 400 €/an

· IS : 5 040 €/an

Recommandé si CA ≥ 50 000 €/an et volonté de conserver des dividendes.

Visual net comparison

Micro52 515 €(65,6%)
SASU43 851 €(54,8%)
EURL37 579 €(47,0%)

* Simplified estimates for illustrative purposes. Assumptions (salary/dividend split, charge rates) vary by situation. Consult an accountant for your personal situation.

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Frequently asked questions about legal structures

What is the difference between EURL and SASU?
EURL (single-member LLC) has a majority manager covered by the self-employed (TNS) regime with ~45% contributions. SASU (single-member simplified joint-stock company) has a president treated as an employee with higher charges (~65% combined employer/employee), but better social protection and access to unemployment insurance.
When is it better to switch from micro to a company?
Switching to a company structure generally makes sense at €50,000–60,000 net revenue after charges, or when you exceed micro revenue caps (€77,700 for BNC/BIC services). A company also allows optimization via salary+dividend remuneration and deduction of actual expenses.
Does the 30% flat tax apply to EURL dividends?
Not automatically. In an EURL, dividends exceeding 10% of share capital and current account contributions are subject to TNS social contributions (~45%). The flat tax (30% PFU) applies by default only in SASU for all dividends.
Can you combine a micro-enterprise with a company?
Yes, it is possible to simultaneously have a micro-enterprise and be a company director, provided the activities are distinct and there is no conflict of interest. However, cumulation rules vary by situation — consult an accountant.