Portage salarial is a French employment model that blends freelance freedom with employee protection. In plain terms, an umbrella company invoices the client for your services and then converts that billing into payroll. This gives you an employed status while you keep control of your pricing and daily tasks.
You will meet three main actors here: you as the professional, the client organization buying expertise, and the umbrella company acting as employer of record. The system is defined in law and covered by a collective agreement (IDCC 3219), which adds legal clarity and benefits.
This guide will walk you through the full flow — mission setup, invoicing, payslips, tax withholding, deductions, and protections — and preview choices like contract type, management fees, social charges, and estimating net salary. We will also touch on international clients, VAT, and expense optimization so you can decide if this model fits your career plan.
For a detailed legal and practical reference, see this portage salarial overview.
Table of Contents
Key Takeaways
- Portage salarial combines freelance autonomy with employee protections.
- An umbrella company handles invoicing, payroll, and social contributions.
- The model is governed by a collective agreement for legal clarity.
- Main decisions include contract type, fees, and estimating net pay.
- The guide covers cross-border VAT, invoicing, and expense tips.
Portage salarial in France: the employee-freelancer hybrid status
In France, this hybrid model sits between full employment and solo entrepreneurship. It pairs an employment contract (CDI or CDD) with the autonomy you expect as an independent consultant.
Why it feels unusual. Newcomers often compare it to micro-entreprise, SASU, or EURL and expect the usual self-employment rules. Instead, you keep pricing freedom but benefit from payroll-style social coverage.
What it solves for you. Administrative tasks shrink: no need to create a legal entity or manage complex accounting. You gain clear access to employee-level benefits and faster access to social security rights.
What companies and clients gain
- Companies can hire expert contractors without adding headcount.
- Clients get compliance with French labor rules and reduced hiring risk.
Core idea: this hybrid status gives freelance autonomy—choosing assignments and rates—while an umbrella employer grants employment protections. In practice, the system relies on a defined three-party relationship and two key contracts.
How does portage salarial work in practice?
A clear tripartite structure keeps responsibilities separated and simplifies collaboration between parties.
The three-party relationship
Consultant: you deliver the services and negotiate the rate and scope with the client.
Client company: receives the deliverables and pays the agreed fee to the umbrella company.
Umbrella company: provides the legal wrapper, issues invoices, collects funds, and runs payroll.
Step-by-step flow from agreement to payment
- You agree the mission terms with the client.
- The umbrella company formalizes the commercial paperwork and issues invoices.
- Funds are collected by the umbrella company and processed.
- Payroll is prepared and the salary payment is made to you.
Roles, time management and flexibility
You keep control of your schedule and manage your time like an independent professional unless the mission requires on-site presence.
Choice of assignments remains with you. You can refuse a mission and plan time off within the employment framework.
For client companies, the commercial relationship with the umbrella company reduces reclassification risk and simplifies engagement.
Portage succeeds because two separate contracts split commercial and employment obligations. For details on choosing an umbrella partner, see selecting the right umbrella company.
The contracts that make portage work: commercial contract and employment contract
A clear split between commercial and labor agreements protects each party’s interests.
The commercial service contract between the client and the umbrella company
The commercial contract documents the mission and frames the business relationship between the client and the umbrella company.
- Scope and deliverables
- Start and end dates
- Invoicing method (daily or lump sum) and payment deadlines
- Practical conditions: remote or on-site, confidentiality, liability
The employment contract (CDI or CDD) with the umbrella company
Your employment contract is the legal link to the umbrella company. It covers start date, trial period, working time, rest and paid holidays.
The umbrella company’s management fee and onboarding details must be transparent. The client never signs an employment contract with you, which helps reduce reclassification risk for the company.
“Check mission terms and payment deadlines before signing to protect your cash flow and payroll timing.”
| Aspect | Commercial contract | Employment contract |
|---|---|---|
| Purpose | Service delivery and rate | Employee rights and conditions |
| Key items | Scope, invoicing, payment | Trial, holidays, management fee |
| Who signs | Client & umbrella company | You & umbrella company |
Remuneration is not fixed in the employment contract because your net pay depends on mission revenue and the agreed rate with the client. For full contract details, review contract terms and guidance for independent contractors.
From invoice to salary: fees, contributions, and payroll mechanics
Understanding the trail from billed turnover to banked salary helps you plan realistic income targets.
How the umbrella company converts turnover into pay
The client pays your invoices to the umbrella company. That turnover is your invoiced revenue, not take-home pay.
The company deducts management fees and statutory contributions, then issues payroll and makes the salary payment to you.
Management fee models and what to compare
Fees are usually a percentage (often 7–10%) or a fixed monthly charge. Compare more than the headline number:
- Included admin and invoicing services
- Payment follow-up and client collection
- Insurance, expense handling, and support quality
Social contributions and income tax
French contributions include employer charges and employee charges. Employer costs reduce the share available for gross salary; employee contributions reduce gross-to-net.
Income tax is withheld at source (prélèvement à la source) on the payslip, so tax arrives before net pay.
Request a mock payslip from any prospective umbrella company to see actual deductions and model conservative and best-case net income.
Social security and protection benefits you gain as a salarié porté
As an employee of the umbrella company, you join the general French social security system from day one. This practical affiliation means you avoid creating and managing a separate self-employed registration. Instead, the umbrella handles declarations and contributions on your behalf.
Healthcare and the mandatory mutuelle
You benefit from state health coverage immediately. In addition, the employer must offer a complementary mutuelle top-up plan. Costs are processed via payroll, simplifying payments and ensuring continuous coverage.
Retirement contributions
Your contributions build rights to the state pension and to the compulsory Agirc-Arrco occupational pension. This dual flow strengthens future income for senior professionals and managers.
Unemployment and insurance
Because you are an employee, you may qualify for unemployment benefits. Eligibility depends on contract type and the reason for contract termination.
Many umbrella companies also provide or arrange professional third-party insurance. This protects you and reassures clients when delivering advisory services.
“Confirm mutuelle enrollment, liability coverage scope, and which pension schemes apply before signing.”
| Protection area | What you get | Practical check |
|---|---|---|
| Social security | Immediate affiliation to the general scheme | Verify employer registration details |
| Health | State care + mandatory mutuelle top-up | Ask for mutuelle contract and contribution rate |
| Retirement | State pension + Agirc-Arrco contributions | Confirm contribution codes on payslip |
| Unemployment | Possible rights depending on termination | Check eligibility clauses in employment contract |
| Professional insurance | Third-party liability for consulting | Request policy limits and exclusions |
Practical step: review the umbrella’s protection package and see an exemplar payslip. For a detailed legal note on social security in this employment framework, consult our guide on social security and protection.
CDI vs CDD under portage salarial: choosing the right employment contract
Choosing between a fixed-term and an open-ended contract shapes both your daily life and long-term planning.
In concrete terms: both CDI and CDD make you an employee of the umbrella company. They differ in flexibility, limits on duration, and how stable your profile looks to banks or landlords.
CDD rules and limits
A CDD can usually be renewed twice. The total duration, including renewals, is capped at 18 months in most cases.
Waiting periods between contracts may apply. That constraint can make back-to-back missions harder to plan and reduce continuity of income.
Why CDI is often preferred
A CDI has no time limit. It tends to provide stronger financial security for mortgages and rentals.
Even with changing client assignments, a CDI gives consistent employment records over years and clearer proof of income.
Termination and unemployment access
Ending a CDD generally gives straightforward access to unemployment rights at contract end.
For CDI, planned exits such as a rupture conventionnelle help secure unemployment access; this is a mutual process that needs time and preparation.
“Choose the contract that matches your real mission rhythm and long-term goals—not just immediate convenience.”
| Aspect | CDD | CDI | Practical note |
|---|---|---|---|
| Duration | Max 18 months (including renewals) | No time limit | CDD suits short missions; CDI suits ongoing activity |
| Renewals | Usually up to 2 renewals | Not applicable | Renewal rules and waiting periods restrict continuity |
| Unemployment access | Automatic at end of contract | Often requires agreed termination (rupture conventionnelle) | Plan exits to preserve rights |
| Third-party perception | Seen as temporary by banks/landlords | Viewed as stable income over years | Choose CDI for financial planning |
Who can use portage salarial and who is excluded
The model favors consultants who deliver high-value, repeatable services rather than many small, irregular tasks. It targets professionals selling intellectual activities where a clear daily or monthly billing is possible.
Best-fit profiles
Typical matches include IT specialists, data analysts, designers, marketing and editorial professionals, and management consultants.
These activities generate predictable assignments and allow a consultant to invoice at professional rates.
Minimum income and viability benchmark
Why income matters: the umbrella company must cover payroll costs, social charges, and fees. That requires sustainable invoiced turnover.
As a practical rule, many companies expect roughly €5,000 per month in invoicing for a full-time assignment. Validate any minimums before onboarding.
Excluded or restricted activities
Regulated professions—such as doctors, lawyers, chartered accountants, and architects—are generally excluded due to licensing and separate professional rules.
Certain personal services to individuals (domestic help, gardening, childcare) and some construction trades are also restricted under the collective agreement.
“Confirm eligibility in writing with your umbrella company, especially when your activity sits near a regulated boundary.”
| Category | Typical inclusion | Typical exclusion |
|---|---|---|
| Intellectual activities | IT, data, design, marketing, editorial, consulting | — |
| Personal services | Rarely suitable | Domestic help, childcare, gardening |
| Regulated professions | Not eligible | Doctors, lawyers, accountants, architects |
| Income expectation | Professional-level invoicing (benchmark €5,000/month) | Many small gigs below the threshold |
Practical advice: if your invoicing is irregular or below typical thresholds, consider other statuses. For licensed professions, consult the dedicated guide for liberal professions here: portage salarial for liberal professions.
Working with French and international clients through portage
Working with foreign clients under a French employment framework brings both opportunity and administrative detail.
Using an umbrella to serve foreign clients
An umbrella company issues French-compliant invoices and provides the employment framework while you deliver services abroad. This reassures the client and keeps legal risk clear for both parties.
Payment terms and currency planning
Negotiate clear payment deadlines and invoicing frequency to protect cash flow. International transfers often take longer and incur fees.
Tip: Agree on currency in the contract and decide who bears conversion costs. Use euro billing when possible or a low-fee multi-currency account to reduce exchange friction.
VAT basics: France versus non-EU clients
| Client type | Typical VAT rule | Practical check |
|---|---|---|
| French company | VAT applies on invoices | Include VAT rate and number on invoice |
| EU/foreign business | Often reverse-charge or VAT-exempt | Confirm client VAT number and place of supply |
| Non-EU client (e.g., UK) | Generally not subject to French VAT for services | Get written confirmation from umbrella company |
Staying eligible while traveling
You can keep the French employment status if you remain tied to France in practice. Many providers recommend returning to France at least once every 182 days to avoid residency and payroll complications.
Final note: request written guidance from your umbrella company on VAT positioning, invoicing addresses, and payment routing before signing any international contract. This protects your business and reassures the client.
Optimizing income legally: expenses, reimbursements, and mission-related costs
A clear expense policy is one of the simplest levers to improve take-home pay without raising rates. Proper documentation lets part of your invoicing be exempt from social charges and income, lowering the taxable amount that the umbrella processes.
Client-reimbursed expenses vs out-of-pocket expenses
Client-reimbursed expenses are billed back or refunded directly under the mission. They normally leave your taxable base untouched when properly shown on the invoice.
Out-of-pocket expenses are submitted to the umbrella company’s expense workflow. Receipts and timely submission matter for payroll processing.
Fixed and variable expenses
Fixed expenses reflect recurring professional costs (software subscriptions, licenses, or a portion of office rent). Variable expenses cover travel, accommodation, mileage, tools, and training when not billed to the client.
Example approach: if an invoice lists €2,000 of fees and €300 of documented expenses, contributions and taxes apply to €2,000 only. Good records make that split credible.
Remote work and home office principles
For remote activity, a common practice is to allocate 10–15% of rental value plus a proportional share of utilities as a home-office expense.
Keep a lease, utility bills, and a clear calculation method. Umbrellas vary, so written rules avoid surprises.
Training and professional memberships
Training and membership fees build long-term employability. They are often accepted as professional costs and should be filed with invoices or expense claims.
Ask the umbrella for caps, eligible categories, and submission timing in writing before incurring costs.
“Document expenses early, attach receipts, and confirm the umbrella’s policy in writing to protect your net income.”
| Expense type | Typical treatment | Required proof |
|---|---|---|
| Client-reimbursed | Excluded from taxable base if invoiced separately | Mission invoice or client reimbursement note |
| Out-of-pocket (fixed) | Processed via umbrella, can reduce taxable base | Receipts, subscription invoices, lease proof |
| Out-of-pocket (variable) | Travel, accommodation, mileage; often approved case-by-case | Tickets, hotel invoices, mileage log |
| Training & memberships | Often deductible when related to activity | Registration, invoice, program details |
Practical step: before signing, request the umbrella’s written expense policy and a sample payslip. If you want to estimate net outcomes, calculate your salary with documented expenses in mind.
How to choose the right umbrella company in France
A reliable umbrella company blends transparent fees, strong administration, and clear compliance signals. This choice affects your cash flow, contracts, and client relations.
Fee structure and transparency
Look for a clear management fee model and an explicit list of included services. Avoid companies that add charges for basics such as invoicing tools or onboarding.
Ask for a written fee breakdown and compare sample invoices to spot hidden add-ons.
Service quality and operational tools
Check digital contract tools, simple invoice creation, and active payment follow-up. Fast admin support reduces delays and stress.
Request demos of the portal and a sample timeline from invoice to payroll.
Reliability and compliance signals
Prefer companies aligned with the 2017 collective agreement (IDCC 3219) and members of recognised unions such as PEPS. These signals show a commitment to current rules.
Always request a mock payslip so you can compare contributions and net outcomes.
Client experience and risk reduction
Choose an umbrella that offers mediation support and clear commercial contracts. Strong providers help reduce reclassification risk for companies and smooth onboarding for clients.
“Start with fee transparency, then validate services, compliance signals, and client-facing support.”
| Selection area | What to request | Why it matters |
|---|---|---|
| Fees | Written fee schedule and sample invoice | Reveals hidden costs and real net outcomes |
| Operational tools | Portal demo, invoice & contract templates | Saves time and reduces errors |
| Compliance | Proof of alignment with IDCC 3219, union membership | Shows legal reliability and best practice |
| Client support | Mediation policy, onboarding process | Protects client relations and lowers reclassification risk |
Final checklist: management fee model, mock payslip, insurance coverage, expense policy, payment follow-up process, and bilingual documentation if you serve international clients. Use this checklist to compare umbrella companies side-by-side before signing any contract.
Conclusion
You retain client relationships and assignment autonomy, while an umbrella company issues invoices and provides the employment wrapper. This arrangement keeps your commercial freedom and delivers payroll-level guarantees.
Before you start, verify key contract terms, payment deadlines, the management fee and request a mock payslip to project net salary. Clear terms prevent cash-flow surprises and protect your practice.
Core protections include state health coverage plus a mutuelle, retirement contributions (Agirc‑Arrco), professional insurance, and possible unemployment access depending on exit conditions. These benefits increase your long-term security as an employee.
Choose CDI for steady, long-term assignments; consider CDD for short missions within legal limits. Shortlist two or three umbrella companies, compare service and compliance signals, and confirm full employment-to-payroll mechanics in writing. For quick clarifications see our FAQ on portage salarial.
