
SASU Income Tax Option: IR or IS for IT Consultants?
SASU IR or IS? Option conditions, social charges, the 31.4% flat tax and a worked example for consultants. Compare with wage portage before you decide.
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You've got a permanent contract, a role that no longer fits and a plan to go freelance. The question comes fast: if I resign, do I get unemployment benefits? Here's the short answer, then each case.
Unemployment after resigning in France isn't automatic: a voluntary resignation doesn't open benefit rights, unless it counts as a legitimate resignation, a validated career-change or business-creation project, or your file is reviewed after 121 days, according to Unédic.
Are you a consultant or freelancer? Before you resign, estimate what comes next with the WEEPO wage portage salary simulator: two minutes, starting from your day rate.
A resignation doesn't give you the right to unemployment benefits, because you leave your job on your own initiative. Unédic explains in its resignation factsheet that only certain cases are exceptions. A decree of 26 July 2019 sets them.
In practice, you hand in your letter, work your notice, and France Travail then looks at your file. Many people learn this too late: resigning first and asking questions later closes doors, especially the career-change route. For notice length and waivers, see our article on the CDI notice period before going freelance.
Not right away. But the door isn't fully shut: Unédic provides a review after 121 days (more below). How long you must have worked to open rights in general is another topic, covered in our guide on how long you must work to claim unemployment.
A legitimate resignation rests on a reason the regulations recognise, and it then opens the right to benefits. According to Unédic, the reasons relate to personal life (following a spouse, marriage or civil partnership, domestic violence) or to work (a very short job taken after losing a previous one).
Careful: a spouse's retirement or training doesn't count. And if you're already a ported consultant, leaving follows its own rules, explained in our guide to resignation without notice in wage portage.
Since 1 November 2019, a resignation for a career change can open unemployment rights if three conditions are met: 5 years of continuous work over the last 60 months, a project that requires training or a business creation, and a claim filed within 6 months of the certificate from the regional joint commission (CPIR).
The project must be genuine and serious. You prepare it with a career-development adviser (CEP), then present it to the CPIR, also called Transitions Pro. It's wiser to get that validation before you hand in your resignation letter.
It's the same scheme with the same conditions. A developer who wants to launch a consulting SASU fits this frame, provided the commission signs off. Once rights are open and the business has started, you can ask for the ARCE (the business creation or takeover aid). Under the Unédic rules in force since 1 September 2026, it's paid in two instalments, at launch and six months later, as long as you still run the activity.
To combine benefits with freelance income, see our guide to combining ARE and ARCE in 2026.
If your resignation fits no case, you can ask for a review after 121 days (4 months). The regional joint body (IPR) looks at your efforts to find work. It may grant benefits from the 5th month, with payment starting on day 122, Unédic states.
It's the longest wait, and nothing is guaranteed. Keep proof of what you do: applications, training, talks with future clients. The service-public.fr page on benefits after resignation gives the general frame.
| Situation | Key condition | Timing |
|---|---|---|
| Legitimate resignation | Recognised reason: spouse, civil partnership, violence, very short job | Right assessed on registration |
| Career change or business creation | 5 years over 60 months, project validated by the CPIR | Claim within 6 months of the certificate |
| Other resignation | Review by the IPR | After 121 days, payment from day 122 |
For a consultant, unemployment is only a temporary safety net: what replaces a permanent salary is a well-negotiated day rate. The WEEPO 2026 Barometer, built on 20,000 payslips of ported consultants, shows a median day rate of €526, with half of profiles between €450 and €600.
Median monthly turnover reaches €10,260, for a median net salary of €4,200 a month and a median tenure of 29 months in portage. Those are observed medians, not a promise for every profile.
Take Karim, a developer on a permanent contract. He builds his career-change file, gets it validated, resigns, then signs a first mission at €500 a day. Twenty billed days make €10,000 of turnover. At WEEPO, a wage portage company, management fees are 3%, capped at €550 per mission: €300 here, plus 2% of additional fees (professional liability insurance, occupational health, factoring and financial guarantee, CVAE), or €200. The "Zéro Frais Cachés" label is awarded by Fedep's.
Portage keeps you an employee of the portage company: payslip, employee scheme. That weighs in if you leave a permanent job without a net. Statuses are compared in our article on going freelance as a consultant, and unemployment rights in portage in the guide on wage portage and unemployment.
Need to compare before leaving your job? See how wage portage for consultants works, fees, financial guarantee and social cover included.
Yes, in three situations: a legitimate resignation, a career change or business creation validated by the CPIR, or a review of your file after 121 days. Outside those cases, benefits aren't paid right away.
For a non-legitimate resignation, the review comes after 121 days (4 months) and payment starts on day 122 if the body grants it. In other cases, it depends on your registration and on how France Travail assesses your file.
You have 6 months from the notification of the CPIR certificate. Don't let that window run out.
Only through the career-change or business-creation route, with the commission's approval, or after the 121-day review. Simply leaving to change status isn't enough.
In portage, you remain an employee of the portage company, with a payslip and the employee scheme. Weigh that before choosing between portage, micro-entreprise and SASU.
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Author

Responsable Marketing & Communication chez Weepo, je suis passionnée par l'animation du réseau et l'accompagnement de nos consultants. J'organise des événements parisiens et accompagne nos équipes régionales pour créer des moments d'échange enrichissants dans l'écosystème du portage salarial.
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