It is a new format and in which you will have the opportunity to be able to discover I suppose other ways of approaching the url and the sasu then to whom we are going to target and well mainly to people who have not yet makes the choice of a company and which hesitates in place between the url and the sasu and possibly those which are already in a format either hurel or its view and which raises the question of the interest of maintaining their own legal format , through common points taxation the tax system the social system the dividends and finally strategies to follow .
By this first part of saying how ultimately a sasu a url is almost exactly the same thing we will see the first thing enough that quite simply it is part of the family of companies okay the url sasu the wise public limited companies are simply part of companies but beware a company is obviously totally different from the micro-enterprise maintenance of a company it is already as such a person outside it is a person moral person will be able to drink tea with a legal person but in a very concrete way it is a company a fundamentally different legal person dissociated from the physical person because quite simply when you are in an individual micro enterprise it is you in fact the company to duels and therefore there is no separation of assets and therefore this separation of assets between the private and the professional it is just essential why because quite simply if one day i A glitch happens and the problems will begin.
So I actually sent on this line no or little separation of assets and then a big protection of assets what we can say is that the micro enterprise and well the protection is equal to zero the sole proprietorship the protection is a little better than the micro enterprise, especially since there the two regimes which were called sole proprietorship with limited liability url and sole proprietorship are merging from 2022 and therefore we can say that this new format will protect a a little better but that’s why it always remains in a red color and on the other hand they are companies that are completely separated from the private assets of the manager and in the event of a major glitch is the format of the url of the sasu and will be much better we can even say that the cesu is almost in terms of protection because even in the event of a glitch well the social security contributions will not be to ask you if they are the employer’s charges.
While when you are in mourning it is good in the event of failure and well what is called the social security of the independents can come and get you we will look at that later let’s see now to remember all the same that a sasu a sas they are companies as I could say it but if it has nothing to do with msn it is a limited partnership or a civil company or civil real estate companies why it is totally different because quite simply once again of course we are still in the family of companies but this format there and well protects from nothing at all and that is why I put almost in the same way as the micro enterprise the general partnerships and real estate companies because quite simply your homeland in the event of a glitch can be called if there are earthenware.
The grounds also conclude on the protection of heritage what we can say in a very concrete way url and sasu it is the ultimate in terms of heritage protection so we saw the first part which was on the protection so that ‘we were talking about saying finally that the url is about the same fight we will now look at the tax system is there we will realize that there are differences and pay not that much the principle of a url I remind one-person company with limited liability your quests a necessary it one-person the principle is income tax and if you wish you can opt for a corporate tax irrevocably okay let things be very clear whereas when you are on sight the principle is corporate tax but you have the possibility in the five years following the creation of the company to switch to income tax for a maximum period of five years then it is without d out a little bit still a bit complex to understand but you can very well create your salvation right away and put yourself immediately for five years to income tax and where is the sixth year you would switch to tax again on companies automatically where you have the possibility of doing for example four years in corporate taxes and at the end of the four years the fifth year you decide to switch a tax on income and therefore it will be four years allied five years to income tax and will switch again the tenth year for example to corporate tax here is a little bit of the principle and how it works and so you see that even if it’s not quite the same thing well you always have the choice between them income tax or corporate tax either because it is mandatory from the beginning or because you have opted in the matter and therefore the question that arises then we will not demonstrate all of s sequence between corporate tax and income tax, I will remind you very quickly, for example.
If you were in these four questions you could ask yourself then we take for example corporate tax so I’m not going to give a tax course but at least to actually give you some elements we take a turnover of 250 thousand euros we are going to remove the manager’s salary of 100,000 euros we assume that in the external charges we also have our social charges so that when we make two hundred and fifty thousand minus 100,000 -101,1881 euros that gives you a result before tax on the companies 48100 the insa it is the amount of the result of your salvation to the corporation tax and to illustrate the whole your result before corporation tax will be taxed either at 15% sicily an inverse result 1.38 me 120 and when the results are greater than 38 1120 the part that is above 38 1120 will be taxed at 25% since January 1, 2022 or at least for exercises open from January 1, 2022 so we resume and I had do on purpose to take 48 1120 euros of result so the 38 1120 will be taxed at 5718 euros the ten thousand will be taxed at 25% so that when I add them two and then I will have a corporate tax at 8200 18 euros to charge morality of the story I treated the case of the corporate tax for the cesu allies but I recall indeed that the leader had recovered him one hundred thousand euros of salary and therefore is well in his tax base personally at the level of income tax he will have to pay a remuneration of 100 thousand rhône on which he will be taxed.
So depending on the nature of his tax household if he is single, married there or in a PACS if he has one, two, three or ten children and of course his taxation will be even totally different but in any case it will be rather quite controlled c that is to say that at the level of income tax he will only pay on what he has learned big change program now when we are in cesu in ivy and well there it is fundamentally different that you take money or not it doesn’t matter you will be taxed that’s an important point so you will be taxed how well we take the turnover and we will remove the external charges there is no longer any notion of salary which can deducting the matterhorn from executive salaries will not be reduced from the tax result so that we will have 148,1120 euros of base we will say of taxation which will be taxed either in what is called the country it is or the bnc industrial profits commercial or non-commercial benefits.
In particular for all liberal professionals and therefore indirectly we will end up with a tax system which will perhaps be a little prohibitive for some or on the contrary a little better and therefore as I was saying earlier even if the person is give wages it is not deductible is therefore in a very concrete way the person will have 148 1120 euros whose base of income tax declarations that the person is affected 148 1120 or 0 it does not matter it will be taxed and all that it’s the principle of the tax url this content is the principle of income tax sasu and therefore see the question it is not so simple to know what is the best figure I just wanted to enlighten you on these two notions which was a bit about their companies and income tax so we have dealt with the part of taxation now we are going to deal with the other part which is the social system and it will already be taxation there was already a little bit of difference but you saw that we could always through an option come back to more or less the same thing there the social system has absolutely nothing to do at all it’s the big difference between the sasu and the url then we will start immediately when we are in cesu we are either president of rooms of the sasu or the general managers also one it is the same from the moment we are a corporate officer these are approximately the same responsibilities either we are in eurl and in these cases we are the majority manager if you are the only partner if you are a manager of course.
In these cases there is a simple principle when you have seen whatever percentage you have whether it is one percent or one hundred percent and very concretely you will depend on the general social security system as a employee same pension plan same pension plans everything was the same except no unemployment okay that’s the main principle and that you really have to have it in mind the url the fight is totally different you’re not dumb everything in the principle of normal social security you go to another scheme, the so-called social security for the self-employed which we previously knew a very long time ago under the term rsi social scheme for the self-employed well that’s exactly the same diet is just the name that has changed but you really have to bear in mind that these are two totally separate diets in a very concrete way what will mainly separate them is above all that the sasu is a diet that costs more we will see you out earlier while the social security system for the self-employed costs less, but we will see later that this is not always true depending on whether you pay yourself or not and in any case, on the other hand, the social security for the self-employed is less generous.
In terms actually more in the event of a glitch, especially if you are sick the simple stuff there is a waiting day when you are on the social security scheme 7 if you are self-employed and the amount of compensation is also lower now you also have the possibility to take out private insurance that will improve your daily life so in a phase where you have a pay slip to be able to pay yourself to be able to have the remuneration you must have a salary whereas in an url there is no pay slip salary never that you have to understand it and as I explained earlier thatit’s Saturday or rl the leader is not subject to the labor code there is no concept of paid leave there is no concept of unemployment whatever it is url it’s exactly the same fight so for all those who really wish to be protected in the event of business failure, if there are private guarantee systems, there are four or five organizations today that offer it.
when we have a payslip and condé president how much does it cost then what we must understand suppose that we are the corporation tax to have 100 euros of net salary
so you know that to have a net salary you must first have a gross salary the one above and this gross salary is good will determine both the salary products approximately 22% approximately for an executive because I recalls that a president is necessarily 4 and there are the employers’ charges which are approximately 45 46% morality of the story to have very exactly 100 euros net you needed 128 euros of gross wages that is to say say 128 which will do free which will give you 100 euros net and the 45% of employer’s charges which is calculated on the gross and not on the net which makes about 58 hours when you add up sagging + 28 then 58 that’s 100 86 euros these 186 euros it’s really the tale for society but there will be a tax saving on corporations who feast or 28 euros simon corporation tax is 15% i.e. 47 euros simon corporate tax saving is 25 so the real cost really po ur company will be between 158 euros and 139 euros so in a very concrete way the higher your profit will be the more you will be tempted to give yourself remuneration because its bay will be all the more the amount of corporate tax so you have seen it still costs relatively expensive between 139 and 158 euros to have 100 euros net when you are the majority manager there things change because quite simply the cost of social security contributions is less important then certainly the social security of the self-employed is calamitous management let’s not be afraid of words
From a follow-up point of view it is very complicated a year ago different knowledge some people will tell you but no we manage to find our way around in a very concrete way in the world of chartered accountants we know that we have to about three months to understand how it works you can imagine that for a manager it takes almost two years before they can understand how it works but once we understand how it works and we manage to understand this philosophy of life a little complex I say it once more but which has a great advantage it costs less and in a very concrete way to have 100 euros net it took you 406 euros of employer’s contributions in any case why charge we even say no employer charges social security charges because quite simply there is no salary deduction because quite simply there is no payslip either so instead of having 186 euros of costs there will be 146 as in the case previously I save corporate tax between 22 and 37 euros depending on how to link acda 15 or at 25% and finally my real tale will be between 109 and 100 won 109 finally it’s almost the amount of what I can receive is so I talked about salaries we’re going to talk anyway we’re going to say a particularity of cesu the dividends so why a particularity because the url frozen simply because very simple from the moment you go to see we pay like the tax either we pay the csg more according to income years it is almost unlimited face is limited to the amount of the profit that we make and profit reports that we have had at the level of the distribution of dividends the url we are limited very exactly to 10% of the amount of the share capital and current accounts well I make it very simple most companies today in france which are url have capital at 1000 euros
That’s it simply and then they may have vaguely a few current accounts but it’s not even obvious in short it means that the person can distribute 100 euros per year 10% of the amount of the share capital and if the person exceeds this amount of 200 euros, for example, if the capital is 1000 euros, well, we will pay social charges in addition, so some of them specialists will actually say that we can limit that we can have a reduction, etc. good luck because if that goes in peanuts it will obviously have to be rowed before a court so in a very concrete way when you order in url simply says crazy that the dividends are not really made to play that’s quite simply so when that him it’s quite playable so I still took this example that to have 100 euros I try to come back to the same example as earlier, that is to say that we have our little guy who is at the bottom right who wants to have 100 euros net and well it will be necessary to distribute 1402 euros of gross difference why because 1402 x 30% this the famous amount of the tax is 30% its 17 of 2.7 g 12.8 of income tax and well c this is exactly what will mean that 142 x 30% 42 of the tax is the partner will receive 300 euros net rid of all tax, that is to say that he will no longer have any, it will just be enough for him to do so reminds in his income tax return but in a very concrete way to cost nothing more so it is particularly favorable for people who either receive a lot of money or find themselves in a personal tax situation that will exceed the second or third installment so morality good afterwards you have to do simulations to find out if not for those which are not taxable and there is another solution which is not to pay the tax but ask for an exemption in order to only pay the wise and but in these cases there at the end of the year the person will be obliged to remember the amount they were received in gross dividend so there in this case 121 and will benefit from 40% reduction it will be taxed on it so there are always calculations to be made and then I reassure you there are ways to catch up at the last moment when preparing the income tax return.
If I had to make a synthesis in fact well I will arrive at the following solution firstly I will ask myself the question how much I must have to have 100 euros net before income tax okay well if we are a manager it makes you it will simply have to cost the company 124 euros and silica is 25% 109 agree when you are when you are president you actively see that to have your reborn it costs much more it costs 158 euros and that if you are in bundles at 25% it costs 139 in all cases you will notice that the remuneration of a president costs more than that of a manager see 142 well we realize that it is still not extraordinary and dividends where this income we at 121 it’s the best formula but once again I remind you that the dividends only bring cash there is nothing else it should not even have been the amount of the tax on 6 will know it company while the retribution or remuneration has you grants several money phenomena of course it reduces your corporate tax I have taken it into account and it will also lead you to validate your quarter of retirement avoid paying the puma tax to be able to collect indigents back in the event of a glitch dividends don’t work, so frankly ask yourself the question at this point of knowing and moreover in the conclusion of the strategy adopted and even moreover when you start to receive a lot of profits and the choice of dividends is not necessarily always the most appropriate.
So on the strategies adopted what we could say is that the frozen hyphenation put in verse when we don’t give each other a pay slip we have zero charges okay when we url and we don’t give each other two remunerations we pay including the first year so be very careful when you create your company for the first time that you touch there and even if you do not get paid that you are bored you will pay at least 1600 euros the first year for nothing and 4500 the following year for nothing either agree simply because it is an obligation that is decreed in matters of their cesu camp if you or created for the first time and that we do not pay them what gives in 99% of the cases the situation well you will not need to pay social charges on the other hand at the time.
On the other hand when you are going to start getting paid and well you are going to cry with the sasu at 86% it is like sums that are important and that is why I marked towards the url is rather quite nice so morality of the story it’s a strategy we’re completely clear we have to take a step back from what I’m going to tell you each case is unique but there are like major principles it’s that if you start now and that you were going happy there is a strong probability that it will be more fun to put yourself in cesu to corporate tax for the duration of the and redon if you have fifteen months 20 months 24 months or 36 months rest in cesu to corporate tax 7 will allow you to remain in the general social security scheme if there is a glitch it will be simpler in the event of compensation check when in the provident fund to be sure that you do not have any glitch in case of difficulty uses its portability so portability I remind you that for all those who are registered with the employment center and well they can benefit from the portability of their former employer for a period of up to 12 months so actually check this and possibly all the cases if you are with corporate tax which greatly facilitates the things you will be able to receive additional dividends
I think this is a point that is super important if the portability is over, run to your insurance brokers or your favorite insurers and see with them the possibility of being insured in the event of a major glitch, I’m not talking of the box of médoc which makes refund 5 centimes or more or less I speak about the major problems the portability of protects but it lasts until a certain time and thinks well this foresight and then after the hérault for example two years for the most of you are wondering if the sasu is the best choice maybe income tax can be a good option in these cases and it could last five years maximum maybe the choice to turn into a scream at corporate tax perhaps more interesting in short there are real questions that must be asked and to end effectively for this now that they are who are who have already had a company that does not have nothing at all and well the c choix if his microphone or in company to pass one assumes oneself and well it is not obvious and in these cases there perhaps that the choice it is perhaps either adopted within the framework of the eurl advantage it is that we already know the social security system for the self-employed if we were in a sole proprietorship business it may also be interesting to opt rather in a phase where income tax for those who are a small little player always take a pension, always take a minimum salary including, moreover, secure years, have known about income tax or give yourself a little more on remuneration which can be included for example at 2800 euros which a kind of let’s say that looks optimal in which one the social security contributions that one pays without really for oneself and not for solidarity so in any case questions would arise that may arise