Wage portage or SASU?

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When you want to start your business, it is not uncommon to ask yourself the question of the most suitable status for your company. Indeed, different possibilities exist and one can in particular consider wage portage or SASU as a status for one's activity. These statuses are totally different and both have their advantages and disadvantages. So what to choose between SASU or the salary portage contract for the creation of your company? What are the differences between the two statuses? How do you make sure you get started as a freelancer or freelancer? Discover our tips for choosing the most suitable plan for your business.

SASU and wage portage, what is it?

First of all, it is important to clearly explain what SASU and wage portage are. It is in effect of two statuses that can be considered to launch your activity. These are two very possibilities different and it is precisely necessary to understand what distinguishes them in order to make the best choice. suited to his needs.

The SASU is a Simplified Unipersonal Joint Stock Company. It consists of a single partner and is characterized by the fact that it limits its liability to its contributed capital. Almost all activities can be carried out in SASU with the exception of certain regulated areas, it is therefore easily accessible to many freelancers.

Wage portage is a status that allows you to benefit from the status of employee while continuing to manage your business in the same way as a freelancer. A tripartite agreement between the company portage, the employee and the customer is thus implemented. The employee can thus continue to choose his missions or set their prices as they wish, while benefiting from the advantages of the status.

What are the differences between SASU and wage portage?

To know what to choose between SASU and wage portage, it is important to look at different selection criteria that can make all the difference.

Creating your business

For the creation of its activity, the SASU requires the realization of certain very specific steps which are :

  • The drafting of the articles of association (drafting of the rules of organization of the company, declaration of the start of activity in the legal announcements newspaper…)
  • The contribution to the constitution of the company (at least half of the capital and the other half in the next 5 years)
  • The opening of a professional bank account dedicated to the activity

With regard to wage portage, no action is necessary since everything is taken into account. charge by the carrier company. Only the signature of the portage contract is necessary for to be able to start the activity.


The question of remuneration and salary is also central when one hesitates between portage salary or SASU. A self-employed person in a SASU can be remunerated in salary or in dividends. The remuneration can therefore give the right to social security coverage in the case of the salary, or grow according to the results of the activity with the dividends. In either case, remuneration in a SASU does not give the right to unemployment.

In wage portage, the portage company pays a salary to the employee. The amount of the latter depends the number of days worked. The net salary received thus represents a percentage of the turnover excluding tax.

Social Protection

With regard to social protection, the SASU makes it possible to be assimilated as an employee and therefore to come under the general social security system. However, it will be necessary to opt for a pension system and additional mutual insurance. With regard to wage portage, the status of employee carried provides access to the same benefits as with any company, i.e. coverage social security, pension contributions, mutual insurance or provident insurance.

Accounting and administrative management

When you hesitate between wage portage or SASU, you must also take into account the administrative and accounting tasks to be carried out. SASU status requires meeting certain administrative and accounting obligations. It is possible to call on outside help, but this will of course represent a cost.

In wage portage, the procedures are fully supported by the portage company, which allows you to focus solely on the development of the activity.

The possibility of associating

Another difference between SASU and wage portage: the possibility of associating. The SASU is, as its name suggests, a Simplified Unipersonal Joint Stock Company. However, it is quite possible to convert it to SAS easily since it is subject to the same operating rules. From then on, it becomes possible to integrate a partner into the company.

Wage portage is designed for the self-employed, i.e. people who work alone. It is therefore not possible to integrate a partner. On the other hand, some umbrella companies allow you to be accompanied by experts to be able to be advised and thus feel less isolated in the development of your activity.


The question of training must also be thought about when hesitating between SASU and wage portage. In a Single-Person Simplified Joint-Stock Company, it is possible to request training by making a request to a specific organization which can decide on your eligibility for the chosen training. In portage, the right to training is automatic thanks to the status of employee and therefore makes it possible to follow training if desired.

What to choose between SASU or wage portage?

Choosing between SASU or wage portage is therefore not easy and yet it is a decision that will condition all of your work and your activity. If it is always possible to go back and change the regime, it is still better to make the right decision from the start for the creation of your activity.

The SASU is therefore an appropriate solution if you want to manage your business alone, give it value and create a transferable heritage. This represents a lot of work and many challenges, but it can also be an opportunity to implement your vision independently and choose the direction you want to take.

Wage portage can be more reassuring since it allows access to employee status and all the advantages that this confers. Support is often also offered, which allows you to develop your activity by being advised and surrounded. This is a great solution for people who don't want to have to manage tasks administrative and accounting inherent in the management of a company. In short, it all depends on your project, your desires and what you want to build. Between wage portage or SASU, the two possibilities offer very interesting advantages depending on what you want to achieve as part of your professional project.

To know more :

How to choose between wage portage and auto-entrepreneur?

What is the difference between a CDI and wage portage?

How to choose between wage portage and freelance?

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