SASU: what do you keep as the company president?
Enter turnover and costs: the calculator splits profit between salary and dividends and finds the split that pays most.
Figures checked by Radif Partners · Editorial policy · How we calculate
Take-home per month
€3,944
€47,328 a year, pay and dividends
| Profit before director pay | €84,000 |
|---|---|
| Total cost of salary | €42,000 |
| of which social contributions | €18,318 |
| Net pay | €23,682 |
| Corporate tax (15 % then 25 %) | − €6,300 |
| Dividends paid out | €35,700 |
| Flat tax (31.4 %) | − €11,210 |
| Income tax (on pay) | − €844 |
| Take-home for the year | €47,328 |
Step-by-step calculation
- The president is treated as an employee: out of €42,000 of cost, €23,682 is paid net (employer and employee contributions, no unemployment insurance).
- Corporate tax: 15 % up to €42,500 of profit, 25 % above, i.e. €6,300.
- Best split found: 39 % of profit as pay, €47,751 net a year, €423 more than your setting.
Estimate only, using 2026 Urssaf rates and the 2026 tax scale, not tax advice: only the Urssaf and the tax office set your actual amounts. How we calculate
The president of a SASU (a one-shareholder simplified joint-stock company) is treated like an employee for social security: the salary carries general-scheme employer and employee contributions, without unemployment insurance since there is no employment contract. On €36,000 of gross salary a year, the company pays €50,447 and the president receives €28,445 net before tax. Profit left over bears corporate tax, 15 % up to €42,500 then 25 %, and can be paid out as dividends, taxed at the 31.4 % flat rate with no social contributions. With €90,000 of turnover and €6,000 of costs, paying everything as salary leaves €40,892 a year, everything as dividends €46,134, and the best split, 39 % of profit as salary, €47,751. Dividends pay more today; salary earns pension and sick-pay rights.
How the calculator works
Profit before pay is turnover minus company costs. The share you allocate to pay is its total cost: gross salary plus employer contributions. The engine works out gross, then net, with the 2026 private-sector rates: health 13 %, old age, family benefits, Agirc-Arrco supplementary pension, and CSG-CRDS levies on 98.25 % of gross. It uses the same assumptions as the Urssaf calculator (average work-accident rate, executive provident cover) and stays within 0.3 % of it in our tests.
The rest of the profit pays corporate tax (sheet F23575), then goes out as dividends under the flat tax. The president’s income tax is worked out on taxable net salary after the 10 % allowance.
| Split | Net salary | Net dividends | Take-home a year |
|---|---|---|---|
| All salary | €47,476 | €0 | €40,892 |
| 39 % as salary | €18,472 | €29,278 | €47,751 |
| All dividends | €0 | €46,134 | €46,134 |
What the calculator leaves out
Set-up and accounting costs, health insurance top-up, Acre relief, benefits in kind and profits kept in the company rather than paid out. The split is explored on salary or dividends, and the comparison with an EURL on EURL or SASU.