Wage portage: definition and guide
Wage portage is a solution that appeals to many auto-entrepreneurs, and for cause, it offers many significant advantages. When you start your own business, you have indeed the possibility of joining a portage company to obtain the status of employee thanks to a employment contract, while continuing to manage its activity as we see fit. It will then have an impact and benefits at several levels such as salary, unemployment, mutual and well still other things. Thus, many are the self-employed to opt for this status in order to carry out their missions and services by benefiting from employee status.
So what's in a Wage portage contract? What are the benefits for employees doors ? What about funding and compensation? What are the regulations for wage portage?
Wage portage contract: what is possible?
In a wage portage, it is a tripartite relationship that is implemented between the self-employed person, the portage company and the client company. But before that, it is a contract that will link the independent company to the portage company that will be implemented. Thus, the self-employed person becomes what is called a supported employee.
What is a wage portage contract?
The wage portage contract is the agreement that governs the relationship between the employee carried and the portage company. It mentions the duration, the remuneration, the possibilities and obligations of the two parties and thus sets the framework for the collaboration. The freelancer is therefore perfectly informed from the start of the partnership. This is generally a CDD or CDI type employment contract.
Should you choose wage portage or SASU?
If wage portage makes it possible to obtain the status of employee, the SASU, or Single-Person Simplified Joint-Stock Company is a form of SAS for solitary business management. It requires writing articles of association when it is created, declaring share capital, opening a professional bank account and does not completely allow access to the same benefits as employees. They are therefore two very different professional frameworks and two different experiences.
A permanent contract in wage portage, is it possible?
As mentioned above, it is quite possible to benefit from a CDI contract in wage portage. The freelancer then benefits from a lasting relationship with the portage company and thus ensures a long-term partnership. That said, it is also quite possible to consider choosing a fixed-term contract if you want to take the time to discover this way of working and ensure that it suits your company and your missions.< /p>
Wage portage or freelance, which to choose?
Wage portage therefore allows you to benefit from the advantages of an employee. The management of your business is simplified and allows you to overcome the disadvantages of self-employed status for the desired duration. By remaining freelance, one can remain fully independent, but also lose access to certain advantages. You then take over the management of your company and its turnover in complete autonomy, which implies again ensuring the management of certain tasks that freelancers are familiar with such as insurance, contributions and many others. other obligations. It is therefore above all a question of preference between the status of self-employed or employee.
The benefits of wage portage
If wage portage has convinced many freelancers, it is because it has many advantages and few obligations. It's a way to be more free in the context of your activity and for the desired duration.
What are the benefits of wage portage?
As mentioned above, the advantages of wage portage are numerous, including time savings, security, freedom, extensive support and access to a network of professionals, retained financial independence, advice from experts, etc. The advantages of wage portage are also the reason that decides many freelancers to start and become consultants for portage companies.
The case of the health insurance
Among the advantages of this system, there is that of health insurance, or mutual insurance. Indeed, the consultant or freelancer is entitled to social protection since he is an employee and is enshrined in the Labor Code. He can therefore access collective complementary health cover that he can choose to accept or not. This health insurance often provides access to advantages and an attractive cost.
International wage portage
Ported employees have the possibility of working in collaboration with foreign countries, without any geographical constraints. If their activity and the creation of their turnover were based on a partnership with foreign clients, the freelancer can continue to carry out his activity as before. His status as a carried employee does not therefore prevent him from carrying out a service abroad.
Funding and remuneration: all you need to know
The question of financing and remuneration is also central when a self-employed person decides to change status to that of employee. It is therefore interesting to understand what are the costs or contributions to be expected, but also how the salary will be calculated.
How to calculate your wage portage?
A freelancer can receive remuneration following a service, it is up to him to manage the amount and the way he is remunerated. With wage portage, we will operate more on a salary system as far as remuneration is concerned. The turnover generated is therefore transformed into remuneration in the form of a monthly salary paid to the carried employee. This solution makes it possible to benefit from remuneration in complete security and above all to no longer have to deal with contributions.
Can professional expenses be reimbursed?
In business, it is possible to be reimbursed for certain professional expenses. We often talk here about mission expenses, i.e. transportation, accommodation or meal expenses that are attributable to the client. For example, an employee who travels to meet a client will incur transportation costs. These costs are re-invoiced to the customer, which allows them to be reimbursed afterwards. It is therefore quite possible to have professional expenses covered by your portage company.
Do we have access to restaurant tickets?
Always with the idea of limiting a professional expense, it is quite possible to access meal vouchers. It depends above all on the wage portage company that you have chosen for your job, but it is generally a service that you can benefit from. Freelancers can then use Restaurant Tickets for their daily meals as in any other company with employees. This is also one of the advantages appreciated by consultants when they decide to join a wage portage company.
What about taxes?
A freelancer who is in wage portage does not generate any corporate tax, he is only subject to direct income tax like any other employee. He will therefore have to check his tax return each year, which will correspond to the wages received. Moreover, it is also quite possible to benefit from the withholding tax on your remuneration.
What about unemployment?
With the employee status to which wage portage gives access, you can also benefit from unemployment rights. Indeed, an employee supported for a certain period of time who sees his activity drop can quite turn to Pôle Emploi to benefit from his unemployment rights. However, he must have worked for a sufficiently long period to be entitled to this benefit. What's more, it is also possible to combine unemployment and a raised worker's salary in certain cases.
What about retirement?
Since it is an employment contract that is signed between the freelancer and the portage company, the freelancer benefits from the same rights as any employee. This is also true with regard to social protection and therefore of course retirement. Contributions are deducted from the amount of services provided within the framework of the various missions and then entrusted to a pension fund to validate quarters of retirement. The amount of the employee's pension will therefore vary according to the duration of his working life, like any other employee.
Wage portage regulations
Finally, it is also interesting to look at the regulation of wage portage and the rules that govern these services and companies. Indeed, wage portage companies are also concerned by the Labor Code and specific regulations for working with their consultants and clients.
Is access to training possible?
The right to training is also enshrined in the Labor Code. As a result, an employee has full access to training if he or she wishes. He thus has the opportunity to develop his skills, to renew himself, to evolve in his career with more security, to promote his professional reintegration and many other things. Wage portage companies therefore offer access to vocational training like any other company.
What legal status do you get?
The legal and legal framework of wage portage confers a status which may seem somewhat complex to consultants, but which is in fact very simple. The freelancer loses his freelance status from the moment he decides to sign his portage contract. He then obtains an employee status as in any other company. He can become freelance or independent again if he wishes by terminating his contract according to the terms of the latter. He will then find the starting operation of his company.
Is sick leave possible?
As part of a contract with a porterage company, you benefit from the same advantages and the same protection in terms of health. This therefore means that a sick leave is quite possible. An employee who is sick will therefore have to go through his doctor to be able to benefit from sick leave if the latter considers it necessary. He will then have to submit all the necessary documents to his portage company and will not be able to carry out any activity during the sick leave. This is also an interesting security, because freelancers have little opportunity to stop, even when they are sick.
Are there collective agreements?
The specificity of the functioning of this type of company requires the establishment of a collective agreement adapted to the position of the employees. The collective agreement will therefore be put in place and is the result of an agreement between the employers' organizations and the employee representatives. There are several mentions such as:
- Guarantee relating to customer ownership
- The pension and provident fund
- Recourse to the civil liability insurance
- The possibility or not of having a salary advance
- The methods of reimbursement of costs in force
- The means of payment of salary
- Management fees deducted by the umbrella company
- Duration of the employment contract and termination clauses
As a future employee, it is therefore interesting to be able to access this collective agreement to know the rules which govern the functioning of the company and in particular with the salaried consultants.
What financial guarantees in wage portage?
The financial guarantee is a legal obligation of the umbrella company. It thus makes it possible to ensure that remuneration is obtained for the employees carried, as well as the payment of social security contributions. Since 2018, the percentage of the financial guarantee is 10% of the payroll for the previous year. The threshold is set at twice the annual Social Security ceiling.
A supported employee is therefore guaranteed to benefit from a minimum remuneration within the framework of his activity within the company and as a as a consultant.