Legal status comparator
Compare legal forms to choose the status best suited to your business project: micro, sole trader, single-member LLC, LLC, single-member SAS, SAS.
Select the statuses to compare
| Criterion | Micro-enterprise | LLC (SARL) | Single-member SAS (SASU) |
|---|---|---|---|
| Liability | Unlimited (personal assets) | Limited to contributions | Limited to contributions |
| Minimum capital | None | €1 | €1 |
| Social contributions | 22% of turnover (services) / 12.3% (sales) | ~45% (majority manager, self-employed) | ~82% of net salary (employer + employee contributions) |
| Social protection | SSI (self-employed social security) | SSI (majority manager) / General scheme (minority) | General scheme (employee-equivalent) |
| Taxation | Income tax (flat-rate payment possible) | Corporate tax (income tax option for 5 years) | Corporate tax (income tax option for 5 years) |
| Partners | 1 only | 2 to 100 | 1 only |
| Admin complexity | Low | Medium | Medium |
Micro-enterprise
LowLLC (SARL)
MediumSingle-member SAS (SASU)
MediumMicro-enterprise
Advantages
- +Ultra-simplified accounting
- +No VAT below threshold
- +Contributions proportional to turnover
Disadvantages
- -Capped turnover (€77,700 / €188,700)
- -No expense deduction
- -Limited social protection
LLC (SARL)
Advantages
- +Reassuring legal framework
- +Well suited to family projects
- +Self-employed status for majority manager
Disadvantages
- -Statutory rigidity
- -Regulated share transfers
- -Social contributions of majority manager
Single-member SAS (SASU)
Advantages
- +Better social protection
- +Dividends without social contributions
- +Great statutory freedom
Disadvantages
- -Very high social contributions on remuneration
- -No unemployment benefits
- -Higher setup cost
100 % gratuit
Sans inscription ni carte bancaire
Données officielles
Sources publiques en temps réel (INSEE · INPI · BODACC)
Conseillers en agence
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