The professional status defines the legal and social condition in which a person exercises their activity, whether as an employee, independent, or entrepreneur. This choice influences the legal obligations, tax and social responsibilities, as well as the social protection scheme, financial liability, and mode of operation. When creating or developing a business or an activity in wage portage, it also impacts the protection of the personal assets, the turnover, and the management of administrative formalities.

Several legal statuses are available to you: liberal profession with limited liability, SASU, EURL, sole proprietorship, or the wage portage status. Each option presents advantages and constraints in terms of liability, social charges, and modalities of operation.

Understanding these statuses is essential to choose the one that corresponds to your project and needs, whether it concerns a legal entity or an individual.

What is a Professional Status?

The professional status refers to the nature of the legal relationship between a person and their professional activity. It determines whether you are an employee under a work contract, an independent worker without a subordinate relationship, an entrepreneur, or in another form of exercise. This status influences your rights, obligations, and responsibilities, particularly regarding remuneration, social protection, and tax regime.

For example, an employee benefits from a regulated framework including advantages such as health insurance or retirement. In contrast, a professional working in liberal profession is solely responsible for their social and tax contributions. Thus, the professional status goes beyond the simple title and concretely frames your way of working and your relationships with the market or the organization in which you operate.

Importance of Choosing Professional Status

Choosing your professional status is a strategic decision that directly impacts your daily life, your legal protection, and your ability to develop your activity. This choice notably determines your social protection scheme, influencing your health coverage, retirement rights, and benefits in case of work stoppage. It also conditions your tax obligations, the complexity of creation and management formalities, as well as your degree of responsibility regarding social and civil debts.

Moreover, the chosen status affects your professional framework, influences the drafting of your employment or service contract, and governs your relationships with your clients or employers.

Factors to Consider When Choosing a Status

Several essential criteria should guide your choice of legal status when creating or transforming a business or starting a new activity. These criteria include:

The nature of the activity: Certain activities, such as regulated liberal professions, require specific forms of exercise. For example, you may need to choose a liberal exercise company (SEL) or a regime with limited liability.
Liability: Do you want to protect your personal assets, as in a SASU or an EURL with limited liability, or are you willing to expose your personal belongings to the risks associated with your activity?
Social regime: The choice between employee, independent worker, or wage portage will influence your social security regime and your social rights. For example, wage portage as proposed by Weepo combines the freedom of entrepreneurship with the advantages of employee status.
Taxation: Each status involves a different tax regime, particularly regarding turnover, capital contributions, and dividend distributions. Additionally, the minimum required share capital may vary depending on the chosen structure.
Administrative formalities: Some legal entities require more complex procedures, such as drafting the statutes, legal obligations related to creation, management, and legal publication.

By taking these different elements into account, you will be able to choose a professional status perfectly suited to your project, profile, and ambitions.

Types of Professional Statuses and Their Characteristics

Employee Status

The employee status, also called salary, is characterized by a subordinate relationship with an employer. Employees are hired through a work contract, which can be for an indefinite (CDI) or fixed (CDD) duration. This status offers them complete social protection, including rights to health insurance, retirement, paid leave, and much more.

Employee remuneration is generally fixed, sometimes with social benefits such as bonuses or family allowances. The employee status is often associated with a regulated and secure framework, with specific rules regarding working hours and remuneration conditions.

Independent Worker Status

Independent workers exercise their activity without a subordinate relationship. They can be artisans, traders, or practice liberal professions.

These professionals are responsible for their own social protection and tax obligations. This includes managing their social and tax contributions. Their remuneration is often variable and directly depends on their turnover.

The independent worker status offers great freedom in organizing work and setting rates. However, it also involves a greater financial responsibility.

Business Leader Status

The business leader can be a partner or the sole administrator of a company, such as a SASU, an EURL, or a SARL. These legal structures offer limited liability, which protects the personal assets of leaders in case of financial difficulties.

Leaders are primarily responsible for the overall management of the company, encompassing financial, commercial, and strategic direction. Their remuneration often varies based on the company's performance and the strategic decisions they make.

Specific Statuses for Certain Professional Fields

Some professional sectors benefit from specific statuses that frame their exercise. For example, intermittent performers work under fixed-term contracts and have a specific social regime.

Regulated liberal professions, such as lawyers or doctors, are often practiced within professional civil societies (SCP). In this framework, partners are jointly responsible for professional debts while enjoying freedom in practicing their profession. Additionally, artisans must be registered with the Trade Register and meet specific criteria to practice their activity.

The Impact of Professional Status on Legal and Tax Obligations

Legal Obligations According to Different Statuses

Legal obligations vary widely depending on the chosen professional status. For example, companies must comply with statutory obligations, such as adhering to the company's statutes, holding general meetings, and appointing governing bodies.

For independent workers, obligations include registration with the Trade Register for artisans or the commercial register for traders. Business leaders must also honor their contractual commitments to their business partners and third parties.

Tax Consequences of Status Choice

The chosen professional status has significant tax implications. For example, partners in a professional civil society (SCP) are subject to income tax on their profits. In contrast, companies in the form of SAS or SA are subject to corporate tax.

Independent workers generally have to manage their own social and tax contributions, which vary according to their turnover and tax status. Additionally, some companies may benefit from specific tax advantages depending on their legal form or sector of activity.

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Lina MOREL

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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