We explain how a recognized French framework lets you keep freelance freedom while gaining employee protections.
This guide clarifies the three-party model: consultant, management company, and client. You will learn how your service becomes compliant employment on payroll and what that means for taxes and social cover.
If you are an independent consultant or a skills-based provider considering salarié porté status, we help you spot the key clauses and financial mechanics. Expect a clear view of roles, monthly reporting, and the benefits that reduce admin and compliance risk for client companies.
By the end, adopt a checklist mindset to verify contracts, invoicing flow, and responsibility splits. For a deeper look into social protection and legal details, see our resource on portage salarial agreement and social security.
Table of Contents
Key Takeaways
- Understand the tripartite relationship and how work converts into formal employment.
- Know which clauses protect your income and limit client liability.
- See how payroll handling lowers administrative load for both sides.
- Use a checklist to verify monthly reporting and fee breakdowns.
- Recognize the main benefits and the security a salarié porté model offers.
Portage Salarial in France: The Hybrid Between Freelancing and Employment
Independent professionals often seek a solution that blends autonomy with the legal protections of employment.
The hybrid model lets you work like an independent expert while being hired as an employee through a portage company. This structure preserves your freedom to choose missions and set prices, while giving you access to social protection and clearer administrative processes.
Security here means concrete protections: health and pension coverage, unemployment eligibility, and predictable payroll processing. These benefits reduce risk compared with pure freelance work and simplify invoicing and taxes for both you and your client company.
Roles are clear. The salarié porté delivers the service and manages client relations. The portage company handles employment, payroll, and compliance. The client company receives the work and pays the commercial fee.
Compliance stays intact because commercial terms are formalized in contracts, while employment obligations remain with the portage company. For example, a strategy consultant can support a client company on a six-month project and keep employee rights under french employment rules.
We guide you on what each party must do and which documents protect your relationship. Check written contracts, monthly activity reports, and the employment file to maintain clarity and security in the collaboration.
Why the Portage Salarial Agreement Matters for Consultants and Client Companies
For consultants and hiring teams, a clear contractual framework turns freelance work into predictable, protected employment.
Stability and protections for the consultant
Your status becomes formalized: the worker receives payslips, social coverage, and documented rights that support long-term career planning.
The payroll process converts invoiced services into salary with social contributions and tax withholdings taken care of by the management company.
Value for the client company
Companies benefit from lower administrative load and simpler onboarding. This reduces compliance risk compared with direct hiring or cross-border contracting.
Fewer payroll headaches let the client focus on the scope of work and business outcomes.
Risk management and mutual clarity
- Formalizes status and pay flows so work is not treated as informal contracting.
- Allocates obligations clearly between the company and the employer-side provider.
- Creates traceable records for deliverables, timelines, and payment terms to prevent disputes.
We recommend using the contract as a shared reference for deliverables and timelines. That simple step reassures both sides and keeps projects on track.
Legal Framework: French Labor Code and the Collective Agreement IDCC3219
Legal recognition gives the salarié porté framework a defined status in French employment practice.
Recognition in the French Labor Code (Article L1251-64) clarifies employee classification and makes your rights enforceable in court. This reduces ambiguity and offers a stable compliance framework for both the worker and the client company.
What IDCC3219 adds in practice
The collective agreement sets sector standards: minimum pay benchmarks, reporting rules, and links to Social Security ceilings. It operationalizes protections so that payslips, contributions, and retirement rights follow defined terms.
Day-to-day protections you should see
When administration is compliant, you receive clear payslips, social security coverage, unemployment insurance eligibility, and retirement contributions tracked on your file.
Key compliance tasks for the portage company
- Payroll processing and tax withholdings.
- Payment of social contributions and clear monthly reporting.
- Maintaining required documentation and contract wording that references IDCC3219.
- Occupational health duties: information sessions, prevention visits, and follow-ups.
Transparency is essential: ask the company to show how fees, contributions, and net pay are calculated. We advise verifying the collective agreement details and that your file includes compliant terms and reporting processes. For an in-depth reference, see the collective agreement details.
Eligibility in 2026: Who Can Become a Salarié Porté?
Becoming a salarié porté in 2026 requires two clear elements: formal competence and real commercial autonomy.
Minimum baseline: you qualify with a Bac+2 (Level 5) diploma or at least three years of significant experience in the same sector. This ensures you have the technical depth to deliver billed services and assignments to clients.
Autonomy and commercial responsibility
Autonomy is non-negotiable. You must be able to prospect, find clients, negotiate terms, and set prices. The salarié negotiates execution conditions and retains control of commercial decisions.
At the same time, employment status remains: you are an employee of the management company, but you drive your own business activity and client relations.
Roles that fit — and those that don’t
- Good fit: consultant-led services such as advisory, training, project management, and expert assignments that are scoped and priced by you.
- Poor fit: roles where the client directly manages your day-to-day tasks or treats you like regular staff without autonomy.
If you can define your offer, justify your day rate, and lead client discussions, you likely meet eligibility. For support validating your profile and documenting expertise, see our guide to portage salarial. We can help make the transition smooth and compliant.
How a Portage Salarial Agreement Works From Prospecting to Monthly Reporting
Managing a mission follows a simple lifecycle you can control. You start by prospecting and then choose the management partner that fits your needs. The choice of a portage company is yours; the client cannot impose it.
Choosing your portage company (and why the choice is yours)
Select a company for fees, transparency, and onboarding support. During setup they prepare contracts, run compliance checks, and link invoicing to payroll.
Negotiating with the client company: scope, conditions, and service price
You negotiate scope, deliverables, timeline, conditions, and the price directly with the client. Keep written confirmations for any changes to protect the relationship and avoid disputes.
Monthly activity reporting obligations and what gets tracked
The salarié porté must submit an activity report at least once per month. Reports usually track days or hours, billable elements, and deliverable progress.
- Start: prospecting → select portage company → negotiate with client company.
- Onboarding: contract prep, compliance, invoicing setup.
- Ongoing: monthly report → payroll issuance.
Checklist: validate rates before start, keep written scope changes, and file reports on time to avoid payment delays.
Contract Options Under Portage Salarial: CDI vs CDD
Deciding between fixed-term and open-ended contracts changes how you plan pipeline, cash flow, and downtime.
CDD: mission-focused fixed-term
The cdd is tied to a specific service in a client company. It can be renewed twice and its total duration must not exceed 18 months including renewals.
Parties may postpone the term by up to 3 months by mutual consent. The signed CDD must be provided to you within two business days after it is concluded. This reduces informal starts and protects your rights.
CDI: open-ended employment
A cdi covers work for one or more clients over time. Periods without client assignments are not paid, so you must plan reserves.
CDI contracts include classification rules and a reserve mechanism to manage inter-mission risk.
Choosing and practical limits
“Assignment length” in practice means the contract limit may restrict long phased engagements even if the service continues in stages.
Choose cdd for single, well-scoped missions. Choose cdi if you expect multiple assignments and want ongoing employment security.
| Contract Type | Best for | Max duration / rules |
|---|---|---|
| CDD | Single, defined mission | Up to 18 months total; 2 renewals; term postponement ≤3 months; send within 2 business days |
| CDI | Ongoing consulting with multiple clients | Unlimited duration; inter-mission unpaid; reserve mechanism applies |
| Practical tip | Align with pipeline | Pick based on risk tolerance, income predictability, and desired employee protections |
What Your Employment Contract Must Include (Mandatory Clauses)
A clear employment contract protects your rights and maps the financial mechanics between client billing and your payslip.
Think of this document as your core protection. It must state how remuneration is calculated and paid, including any indemnité d’apport d’affaire or business development bonus. The contract should list management fees, social and fiscal charges, payroll deductions, and the method for professional expense handling.
Pay, deductions and reporting
Look for explicit formulas for salary, bonuses, and net pay. Charges and tax withholdings must be shown with examples. The frequency and format of activity reports should be stated so you know when to submit timesheets or monthly reports.
Leave, trial period and professional details
The trial period length and conditions must appear. Paid leave accrual and payment rules must be clear. Required skills and qualifications that justify your tariff should be recorded.
Retirement, provident funds and guarantor
Names and addresses of retirement and provident organizations must be included. The identity of the company’s financial guarantor is mandatory; this provides added security if obligations are not met.
- Check readability: every clause must be precise and match the commercial terms you agreed with the client.
- Verify figures: ask for sample payslip calculations before you sign.
- Keep evidence: store the contract and monthly reports to protect your rights as a salarié.
For a practical reference on drafting and key terms, consult our employment contract guide.
Commercial Terms With the Client Company: Defining the Service, Price, and Responsibilities
Clear commercial terms turn a verbal brief into a shared, enforceable roadmap between consultant and client company. They act as the single source of truth for scope, price, and timing.
What to include: state the client company identity and address, a concise service description, measurable deliverables, and the timeline or minimum duration. Record the event or result that ends the assignment and the full pricing breakdown: remuneration, business development bonus, social and fiscal levies, management fees, and reimbursable expenses.
Health, safety and operational responsibilities
The client company is responsible for health and safety during execution. This covers working time, risk prevention measures, and any PPE supplied by the company. State these conditions clearly in the contract so obligations and protection are transparent.
Insurance essentials
Civil liability coverage must be documented. Include the insurer name and policy number in the commercial terms to reduce risk for both the company client and the salarié.
“Precise commercial terms reduce scope creep and protect the professional relationship.”
Practical tip: keep written change orders for any scope or timeline updates to avoid billing disputes. For a focused note on insurance, see our insurance in portage salarial.
Financial Structure: Payroll, Charges, and the Activity Account in Portage Salarial
A transparent money trail from invoice to payslip helps you plan income and taxes. We explain how client funds are handled, which deductions apply, and the monthly statements you must receive.
From client invoice to net salary
The client pays the company, which records funds on the activity account. The portage company then issues a compliant payslip that shows gross pay, deductions, and net remuneration.
What charges and contributions cover
Charges include social contributions that finance health, unemployment, and retirement protections. They also cover tax withholdings and administrative costs tied to payroll processing.
Management fees and transparency
Management fees pay for invoicing, payroll, compliance, and support services. Ask for clear fee formulas so you can verify how much of the client payment becomes salary.
The monthly activity account you must get
Each month the company should provide a full breakdown: client payment received, management fee details, professional expenses, social and tax deductions, net pay, and any business development bonus.
“Transparent monthly accounts let you forecast net salary, plan tax payments, and manage cash flow with confidence.”
Reserves and minimum benchmarks
For CDI contracts, a 10% salary reserve is commonly placed on the activity account to cover inter-mission periods. For fixed-term contracts, the file closes with end-of-contract compensation rules.
Benchmark: minimum gross monthly thresholds are applied (example cited: 2,517.13€). Floors are calculated using Social Security ceilings and classification rules like junior/senior or forfait jours levels.
| Item | What it shows | Typical value / note |
|---|---|---|
| Client payment | Gross funds received from client | Full invoice amount recorded on activity account |
| Management fee | Costs for invoicing, payroll, compliance | Percentage or fixed fee; must be disclosed |
| Social & tax deductions | Contributions to health, unemployment, retirement and taxes | Calculated on gross salary per applicable rates |
| Net remuneration | Amount paid to the salarié | Gross minus charges and fees |
| Reserve / Compensation | 10% reserve for CDI or end-of-contract pay for fixed-term | 10% of salary base for CDI; CDD rules apply at closure |
Reassurance: When the financial structure is transparent, you can forecast net income, prepare tax provisions, and manage your business with greater security.
Social Security, Unemployment Benefits, and Retirement Rights for Portage Employees
Practical clarity on social coverage helps you keep health care, unemployment safety nets, and pension accruals intact.
French social security means that, while you work under this model, payroll declarations and contributions secure your access to public health cover and standard employee protections.
Compliant payslips must show contributions. These payments fund health care, family benefits, and statutory protections that apply to every employee registered on payroll.
Unemployment insurance and ARE rules
Employees are generally eligible for unemployment benefits when conditions are met. This eligibility provides income continuity between assignments.
You may be able to combine ARE (allocation d’aide au retour à l’emploi) with income from activity under specific rules. Careful reporting to Pôle emploi is required to avoid overpayment issues.
Retirement and complementary schemes
Your retirement contributions are paid through payroll and recorded on your account. Complementary pension and provident fund affiliations appear in the employment contract.
Why this matters: accurate contributions protect future pensions and ensure you keep rights earned during each assignment.
“Verify that payslips and the activity account reflect correct contributions so your rights are properly recorded.”
We recommend checking contribution lines and confirmed affiliations. For a detailed note on social protection, see our social protection overview.
Conclusion
This final note ties the main benefits together so you can act with confidence.
The model helps you grow your business with better security and clear compliance in France. Your work stays client-facing while the company handles the employment layer and legal obligations.
Next steps: compare management companies, review your contract portage and convention terms, and verify mandatory clauses before you sign. Align conditions, pricing, and deductions across documents so nothing is left to chance.
Keep operational discipline: submit monthly reports and check activity account statements to protect income and rights over time.
We can support you in selecting the right framework and reviewing contract portage details so you move forward confidently.
