Wage Portage or SASU: Which Should You Pick at a €500 Day Rate?

SASU or wage portage: nearly every consultant leaving a permanent job asks this question. Both statuses let you invoice clients directly. They don't protect you, cost you or run in the same way.

Wage portage or SASU: portage suits you if you want employee status without running a company, and the SASU suits you if you're happy to manage a structure to control your own pay. It comes down to three things: admin, social protection and real cost.

Consultant or freelancer? Start from your day rate and simulate your net salary in wage portage in 2 minutes, then compare it with your SASU scenario.

What are the differences between wage portage and a SASU?

A SASU is a company you create and run: you invoice, keep the books and pay yourself. Wage portage makes you an employee of a portage company that invoices on your behalf. In a SASU you're a director with every obligation, in portage you're an employee with an employment contract. The table covers the rest.

How much does each status cost at a €526 day rate?

The WEEPO Barometer 2026, built on 20,000 payslips of portage consultants, shows a median day rate of €526 and median monthly revenue of €10,260. On €10,260 invoiced, wage portage fees come to about €513. In a SASU, the cost depends on the pay you decide to take.

The wage portage calculation

Take that €10,260 of revenue. Management fees are 3%, or €307.80 (far below the €550 cap per assignment). Additional fees (professional liability, occupational health, factoring and financial guarantee, CVAE) add 2%, or €205.20. Total: €513. The median net salary in the Barometer is €4,200 a month. For the detail, read our guide to professional expenses in wage portage.

The SASU calculation

In 2026, according to the Urssaf simulator quoted by LS Compta, employer and employee contributions together come to nearly 80% of the president's net pay. For €4,200 net, the company bears about €7,560 in total pay cost. That's not a gain comparison, just the order of magnitude of a president's salary.

Add the accountant, the bank and insurance. Remaining profit is taxed at corporate tax: 15% up to €42,500, then 25% above, for companies under €10 million in revenue, according to Weblex. What's left can stay in the company or be paid out as dividends, with their own tax treatment. Have an accountant run your case.

Unemployment and social protection: which status protects you better?

A paid SASU president is treated as an employee and joins the general scheme for health, pension and provident cover, but contributions exclude unemployment insurance. Presiding over a SASU never gives you unemployment rights. In portage you keep an employment contract and a payslip.

ARE and ARCE for a SASU president

A former employee can still receive the ARE earned in a previous job, if it was lost involuntarily and they worked at least 130 days or 910 hours in the last 24 months. With pay, the combination is capped at 60% of remaining rights. ARCE pays 60% of remaining rights as a lump sum, in two instalments, provided you obtained ACRE (source: LegalPlace). For the portage side, see our article on combining ARE and wage portage.

For an IT consultant or freelancer, what changes?

An IT consultant usually bills between €450 and €600 a day: that's the range for half the profiles in the Barometer, 85% of which are tech. At that day rate, the real question is security between assignments, not just the monthly net. Portage answers with a precise framework.

Collective agreement IDCC 3219 sets a minimum salary of 75% of the PMSS for a senior consultant and 85% for an expert, full time. With a 2026 PMSS of €4,005, that gives €3,003.75 and €3,404.25. It also provides a 10% financial reserve on permanent contracts. WEEPO's minimum accepted day rate is €300 excl. VAT, and the WEEPO wage portage company holds the "Zéro Frais Cachés" label from the Fedep's. To understand these minimums, read our guide to the wage portage collective agreement.

Take Karim, a developer at €526 a day. If a gap between assignments worries him, employee status and the financial reserve weigh heavily. If he chains contracts and likes steering his own company, the SASU still makes sense.

Wage portage or SASU: when to choose which?

The right choice depends on your appetite for admin and risk, not on one status being better. A SASU rewards people who want to optimise their pay, portage rewards people who want to invoice without paperwork. Here are two typical profiles.

A SASU if you like running your company

You accept the bookkeeping, you plan several activities or investments in the structure, and you already have a safety net (ARE from your last job, savings). The SASU lets you decide salary and dividends. If you're weighing other forms, also compare SASU or EURL and SASU or auto-entrepreneur.

Portage if you want to start fast with no admin

You sign, invoice through the portage company and get a payslip. No annual accounts, no accountant. It's the typical case of a consultant leaving a permanent job or a negotiated exit who wants to test the market before creating anything.

Need precise figures? See WEEPO's wage portage or auto-entrepreneur comparison. The wage portage page then details the contract and fees.

Frequently asked questions

Wage portage or SASU: which is more profitable?

Neither is profitable by default. In portage, €513 of fees on €10,260 of median monthly revenue and a clear salary framework. In a SASU, it all depends on pay, dividends, corporate tax and accountant costs. Simulate both before deciding.

Which status should I choose at a €500 day rate?

At €500 you're inside the range of half the consultants in the Barometer (€450 to €600). Choose portage for employee status without admin, a SASU if you're ready to run a structure.

Can you claim unemployment benefit in a SASU?

Not through the president's mandate. Only the ARE from a previous involuntarily lost employee job can be kept, under conditions.

Do I need to create a company for wage portage?

No. The portage company is your employer and invoices your clients for you. You register nothing.

What are the fees in wage portage at WEEPO?

3% management fees, capped at €550 per assignment, plus 2% additional fees (professional liability, occupational health, factoring and financial guarantee, CVAE).

Key takeaways

• Portage gives employee status without a company, a SASU gives control of pay with all the admin.
• On €10,260 median revenue, portage fees are about €513.
• A SASU president has no unemployment rights through the mandate.
• At €450 to €600 a day, security between assignments matters as much as the monthly net.
• Run your case with an accountant and the simulator before deciding.

Related articles

• SASU or EURL: Which Status Should You Choose in 2026?
• Unemployment Benefits & Wage Portage in 2026: ARE Rules
• Wage Portage Collective Agreement (IDCC 3219): 2026 Guide