Understanding how your billed revenue becomes net pay is crucial when you move to an employee-style contract in France. This introduction explains the main deductions and the protections they buy.
The flow is simple: revenue HT gets reduced by management frais, then employer contributions add up to form gross salaire, and finally employee contributions produce net pay. Social charges commonly represent roughly 45–50% or more of revenue, so take-home is often about half of what you invoice.
We will show concrete examples: a €3,500 gross salaire case and a TJM-based scenario so you can benchmark your earnings and plan missions with confidence.
Practical promise: you keep commercial autonomy while the company handles payroll and contributions. That’s why these deductions exist: they fund healthcare, retirement, unemployment coverage, and work-accident protections many independents value.
For a deeper look at typical social contributions and their impact on net pay, see this detailed guide on charges in employee-style contracts.
Table of Contents
Key Takeaways
- Deductions follow a clear order: management frais, employer contributions, then employee contributions.
- Social charges often total about 45–50% of billed revenue.
- Net take-home commonly equals roughly half the invoiced amount, depending on variables.
- You retain client and price freedom while gaining payroll and social protection.
- The article includes a €3,500 gross example and a TJM scenario to help you estimate net pay.
Understanding portage salarial in France and why rates matter
Think of the arrangement as a triangle: you, the employer-on-paper, and the client company. This clear structure explains who signs each contrat, who pays invoices, and why your billed amount is different from your take-home pay.
The tripartite setup
The consultant, known as the salarié porté, negotiates mission scope and price directly with the client. The client — the entreprise — commissions the work and pays invoices under a commercial agreement.
What each party does
The société portage becomes your legal employer. It handles payroll, social charges, and administrative gestion. It pays Urssaf, retirement schemes, and issues your payslip.
As the salarié porté, you prospect, set deliverables, and remain operationally autonomous during missions. You report your activité at least monthly so the company can convert revenue into salary.
Why the fee structure matters
The numbers you negotiate affect net income and access to protections: healthcare, retirement, and unemployment. A lower fee can mean fewer protections; a higher fee can fund better coverage.
“Choosing the right balance between commercial price and social protection secures both income and long-term benefits.”
- The entreprise cliente ensures workplace safety and pays for the service.
- Monthly activity reports are central: they trigger payroll and legal declarations.
Current portage salarial rates: typical fee ranges and real-world benchmarks
When budgeting your next mission, knowing common fee bands helps avoid surprises. This short guide gives practical figures so you can compare offers and protect your take-home pay.
Frais de gestion: typical band and what it covers
Management fees usually sit between 5–10% of your invoice. Treat anything unusually low as a red flag and verify the exact scope.
Frais gestion commonly cover invoicing, payroll production, legal declarations, and sometimes insurance or guarantees. Always check what is included before signing.
Why employer-side contributions matter
After fees, employer contributions — the so-called charges patronales — often total around ~30% of your CA HT. They are applied before gross salary and so strongly influence total cost.
These charges may feel invisible on the invoice, but they reduce what becomes your gross salary and shape the final net outcome.
Employee-side deductions you will see on the payslip
Employee deductions — typically 21–23% of salaire brut — include CSG/CRDS and retirement contributions. They are the cotisations sociales that move your gross to net.
“On average, combined social charges amount to roughly 45–50% or more of billed revenue.”
The practical takeaway: starting from invoiced revenue, expect about half to become net pay in many scenarios. Use benchmarks responsibly; we provide a repeatable method and examples to forecast precisely.
- For daily-rate scenarios and TJM calculations, see our TJM guide.
- For detailed percentages on social charges and contributions, consult this social charges breakdown.
How the money flows from client invoice to salary net
A clear ledger connects each line on the client invoice to the final amount you receive. We walk the calcul step by step so you can see how the initial base turns into your payroll montant.
Starting point: chiffre d’affaires HT from your prestation
Your client pays an invoice that reflects the negotiated mission price. This chiffre d’affaires HT is the base for every following calcul.
Step after billing: management fee deduction before contributions
First, the société applies its frais de gestion. These frais are taken from CA HT before any social contributions. A small change in gestion points changes what becomes available for salary.
From revenue to salaire brut: employer contributions applied
Next, employer-side charges are added. These charges reduce the room to allocate as salaire brut even if the entreprise “pays” them. They form part of the total economic picture for the salarié.
From brut to net: employee contributions and final payroll amount
Finally, employee contributions are deducted from salaire brut. What remains is the salaire net — the montant that lands in the salarié’s bank account. Keep this flow in mind; later sections link these steps to payslip lines and scenario-based simulations.
Breaking down charges sociales in portage salarial and what they fund
Beyond numbers, charges translate into specific protections for health, income continuity, and retirement. We explain what each contribution buys so you can value the trade-off between net pay and social protection.
Healthcare and Sécurité sociale coverage
Health cotisations finance illness, maternity, disability, and death-related coverage. These protections mirror typical employee benefits under the sécurité sociale system.
Retirement: base and complementary contributions
Retirement cotisations split into the base regime and complementary plans such as Agirc‑Arrco. Today’s deductions build future pension rights and impact your long-term income.
Unemployment insurance and what it enables
Assurance chômage contributions make you eligible for ARE under conditions. Being on payroll changes access compared with typical independent statuses.
Work accidents and occupational illness protections
Employer-funded coverage for AT/MP covers accidents and illnesses tied to work. Even consultants working from home gain this added layer of sécurité.
Family and housing-related contributions
Some charges fund family allowances, housing aid funds, professional training, and social solidarity mechanisms. You may not use every service, but contributions support the broader social safety net.
- Practical point: view charges as investments in protection rather than only a reduction of net pay.
- Check your payslip lines to see exactly which cotisations and assurances were applied.
How to calculate your net pay using a repeatable method
Start by choosing whether you will work from the invoice or from the salary you want—this decision shapes every step of the calcul.
Choosing your calculation base
If you start from the client invoice (top-down), subtract management fees first, then apply employer and employee cotisations to reach net salaire.
If you begin from a target gross salaire (bottom-up), reverse the process: add employee cotisations to gross, then employer charges, and finally management fees to estimate the required invoice.
Ceilings and capped vs. uncapped contributions
Some contributions use a monthly or annual plafond; others are uncapped. That matters because capped items stop increasing above the ceiling, so marginal cost changes with high incomes.
When forecasting, tag each line as “capped” or “uncapped” so your simulation reflects real behaviour at different income levels.
Reading your payslip like a professional
Identify three elements for every line: the contribution name, the applied rate, and the calculation base. The payslip shows these clearly; the compte d’activité confirms the same flows at company level.
Focus on the base used (salary, assurance base, or capped salary) to see why a small rate change may have large or small net effects.
- Step-by-step method you can reuse: choose base → subtract fees (if starting from invoice) or add contributions (if starting from salary) → apply capped rules → verify against payslip and compte.
- Demand clear documentation (payslip + compte d’activité) so your calcul and the company’s reporting match.
- Use a trusted simulation as a quick estimator, but always sanity-check outputs by tracing each cotisation line yourself.
Example calculation using a €3,500 monthly salaire brut
Here is a clear, numeric example built around a €3,500 monthly gross salary to make the math tangible. We show employee-side deductions first, then employer contributions and the implied client cost before management fees.
Employee-side deductions
Employee cotisations include old‑age insurance split into capped and uncapped portions and social levies.
- Vieillesse plafonnée 6.90% = €241.50
- Vieillesse déplafonnée 0.40% = €14.00
- CSG 9.20% on 98.25% base = €316.36
- CRDS 0.50% on 98.25% base = €17.19
Total employee deductions ≈ €589.05, leaving a net montant ≈ €2,910.95 for this cas.
Employer-side contributions
Employer charges add quickly. Sample lines in this cas:
- Illness 13% = €455.00
- Vieillesse plafonnée 8.55% = €299.25
- Vieillesse déplafonnée 2.02% = €70.70
- Family 3.45% = €120.75; unemployment 4.05% = €141.75
- Training, FNAL, AT/MP, complementary retraite, AGS, prévoyance = combined ≈ €307.25
Total employer cost above gross ≈ €1,395.70, producing a full employer cost before fees of ≈ €4,895.70.
Client cost logic and the impact of frais gestion
Before any management fees, the client must cover the €4,895.70 employer cost for a €3,500 gross salary. That is the economic base your commercial price must absorb.
“Net pay may feel close to gross, but the total employer cost is substantially higher—plan your pricing accordingly.”
Add typical frais gestion of 5–10% on top of the invoice and you’ll see why comparing providers only on fee percentage can mislead. Always model the full stack: employee cotisations, employer charges, and management fees to verify the final montant you expect to receive.
Example calculation from a daily rate: TJM, days worked, and take-home pay
A clear daily-rate scenario shows why billed income rarely equals take-home pay.
Scenario: you invoice €500 per day for 20 days. That gives a total invoice (HT) of €10,000.
What happens after management fees and contributions
Apply management frais of 5–10%. With 5% you keep €9,500; with 10% you keep €9,000.
Then apply combined charges sociales (employer + employee). Using a typical ~45% overall figure reduces the post-fee base to an illustrative net ≈ €4,950.
“Roughly half the invoice often becomes take-home once fees and social contributions are applied.”
Why the “about half” rule appears so often
The combined effect of management fees plus full employer and employee contributions compresses the available montant for net pay.
That is why the common heuristic—about 50%—works as a quick planning figure for many consultants in this system.
Key variables that move your net up or down
- Level of management frais (5% vs 10%).
- The scope of protections and complementary insurance chosen by the entreprise.
- How justified frais professionnels are handled; allowable expenses can lower the taxable base.
Practical tip: run variations (5% vs 10%, with/without deductible expenses) before accepting a mission. Use a trusted simulator like our salary simulation tool to test scenarios quickly.
| Line item | 5% fees example (€) | 10% fees example (€) |
|---|---|---|
| Invoice (TJM × days) | 10,000 | 10,000 |
| After management frais | 9,500 | 9,000 |
| Approx. net after ~45% charges sociales | ≈4,975 | ≈4,950 |
| Notes | Illustrative; varies by protections and expenses | Illustrative; run personalised simulations |
What else affects your remuneration beyond charges and fees
Beyond standard deductions, several contractual and legal extras can change what you actually pocket. These items are legal levers or negotiated elements that modify your effective pay and should be discussed before you sign any agreement.
Frais professionnels: documented costs that reduce taxable base
Frais professionnels cover mission-related expenses: travel, meals, lodging, equipment, and client meetings.
Keep invoices and mileage logs. Proper documentation lets the company treat these as deductible and improves your effective rémunération without risking an audit.
Paid leave and the 10% indemnity
Paid leave in the system often appears as a 10% indemnity on top of earned salaire.
This indemnity replaces paid days off when you are billed as a consultant. Plan it into annual income targets so your yearly take-home is realistic.
Bonuses and negotiated extras
Performance bonuses, a 13th-month-style bonus, or mission completion premiums can be negotiated with the client.
These extras can be paid through payroll and will affect net pay and social contributions. Agree how they are documented before starting prestations.
Employee savings and long-term complements
Participation, intéressement, or PEE-style plans may be offered by the employer company.
These mechanisms can boost total compensation and offer tax or social advantages when conditions are met. Ask your provider about available plans and conditions of prise.
“Discuss extras and expense policies early; they materially change your real income and protect you from surprises.”
| Element | Typical effect on pay | What to document | Practical tip |
|---|---|---|---|
| Frais professionnels | Can increase net by lowering taxable base | Receipts, travel logs, client approvals | Agree reimbursement policy in writing |
| 10% paid-leave indemnity | Adds a predictable annual supplement | Payslip line or contract clause | Include in yearly income plan |
| Bonuses / extras | Raises net but may increase contributions | Contractual clause and invoice reference | Negotiate gross amount and payment timing |
| Employee savings plans | Long-term value; tax-efficient when available | Plan rules, vesting, company participation | Ask if employer matches contributions |
Net outcomes are not only a function of social charges and management frais. We recommend you review these levers with your consultant or HR contact and use our remuneration guide to run scenarios tailored to your affaires and conditions.
Optimization playbook to improve your net income legally
A few legal levers — fees, pricing, expenses, and planning — can materially improve what lands in your bank. We focus on actions you control rather than regulated contribution levels.
Choosing the right société
Pick a société that pairs a competitive frais gestion with clear monthly reporting. Confirm which services and guarantees are included and how transparent the accounting is.
Set a TJM from your net target
Start with desired annual net revenu, add buffers for intermissions and paid leave, then back-calculate the daily price. This simple calcul keeps your pricing aligned with expected charges and protection costs.
Use expense policies smartly
Claim only mission-related costs with receipts. Proper documentation increases net revenu legally and avoids compliance risk.
Smooth income and invest in skills
Build reserves for gaps and plan paid leave to reduce stress. Use CPF and training to increase expertise — higher skills justify a stronger TJM and sustained income gains.
“Optimize what you can: choose the right provider, price deliberately, document expenses, and invest in skills.”
For tools that help with planning, see our freelance finance management guide and run a quick salary simulation.
France-specific rules that influence rates and contracts in portage salarial
French labor rules set firm guardrails that shape how a consultant’s contrat and pay are built. These rules separate what a company can negotiate from what is set by law.
Eligibility and reporting
To qualify you typically need a level 5 diploma (Bac+2) or three years of relevant experience. The salarié porté negotiates mission conditions and price and must report activité at least monthly.
CDD versus CDI: key differences
A CDD is tied to a mission. It can be renewed twice, up to 18 months total, and must be sent within two business days. Standard CDD rules (trial, indemnities, early termination) apply.
A CDI offers continuity but intermissions may be unpaid. After three years, classification can change to cadre or immediately if a forfait jours applies.
Minimum gross and the monthly compte
The minimum monthly gross cannot fall below €2,517.13. This is built from a guaranteed salary portion, paid leave, and a 5% prime d’apport d’affaires.
Your monthly compte must clearly show client payment, frais, professional expenses, social/fiscal deductions, net pay, and the business-introduction indemnity.
Non-billable periods and reserves
For CDI, a reserve equal to 10% of the last mission base is commonly held to finance intermissions. Plan reserves into your pricing and check gestion transparency with the entreprise.
“Ground your offers in legal reality: know which elements are market-driven and which are regulated.”
For practical tips on productivity and managing non-billable time, see our productivity guide.
How to compare portage companies without getting misled on “rates”
Compare providers by mapping every service behind the headline fee, not the fee itself. A like-for-like evaluation protects your net income and your risk exposure.
Start by asking each société for a written list of included services and guarantees. You need clear answers on administrative gestion, monthly reporting, and which insurance layers are provided.
What to verify behind a low management fee: included services and guarantees
Low frais may exclude support such as dispute handling, client invoice follow-up, or advanced payroll advice.
Ask if the entreprise supplies a dedicated advisor, legal support, or assistance with complex invoices. Confirm which services are extra and their typical costs.
Insurance and protections: responsibility coverage and unemployment implications
Check the contract for explicit assurance clauses. Responsibility coverage, complementary retirement and prévoyance bodies, and unemployment eligibility should be named.
These protections are part of your real compensation. Treat them as essential; missing layers shift risk to you and can cost more in the long run.
Transparency checklist: how your fees, cotisations, and expenses are documented
- Get a sample compte d’activité showing client payment, management frais, expense reimbursements, cotisations, and net pay.
- Verify the société lists its financial guarantor and the retirement / prévoyance providers in the contract.
- Require written turnaround times for queries and dispute handling.
“Trace every euro from invoice to net.”
Choose an entreprise portage that is transparent and responsive. The right société keeps you compliant, protected, and focused on your missions—not buried in ambiguity.
Conclusion
Understanding the conversion chain from invoice to bank transfer lets you negotiate with precision and confidence. In portage and portage salarial, your invoice funds management frais, employer charges, and then employee deductions to produce net salaire.
The practical benchmark remains: after fees and combined charges, many consultants see roughly half the billed amount as take‑home. Exact outcomes vary by contrat, entreprise choices, documented frais professionnels, and eligibility rules like minimum gross and compte disclosures.
Next steps: run a simulation with your TJM, days, and expenses. Ask for sample compte d’activité and payslips, then negotiate your next mission with a net target in mind.
Choose clarity over the lowest fee—transparent gestion and full documentation protect your travail and chômage/retirement rights under sécurité sociale.
