Want independence with employee protection? This introduction explains the French three‑way model where a worker delivers a service to a client while an umbrella company handles payroll and social charges.
We outline how the portage salarial structure works, what the key elements of your agreement must include, and how pay and protections are calculated in practice.
The model keeps you free to find missions and set your rates while giving you an employee-like status. The umbrella employer manages administrative tasks, social contributions, and basic compliance so you can focus on your work.
Expect clear guidance on choosing fixed-term versus open-ended arrangements, understanding fees, optimizing expenses, and checking coverage for health, liability, and unemployment.
Table of Contents
Key Takeaways
- The arrangement links a worker, an umbrella company, and a client for secure independent work.
- You keep commercial freedom while gaining employee protections managed by the employer.
- We cover what your agreement must state and how pay and contributions are handled.
- Primary decisions include contract type (CDD vs CDI), fees, and coverage checks.
- Guidance is based on official French rules and market practice for practical, compliant steps.
What portage salarial is and how the umbrella company model works in France
The three-party setup assigns legal employer duties to the umbrella firm, while you focus on delivering expertise to clients.
The three-party relationship
As a salarié porté, you sign an employment link with the umbrella company. That same umbrella company invoices the client for the services you deliver. The client company receives the agreed prestation and pays the umbrella company, which then manages payroll, taxes, and social charges.
Why companies use this model
Many companies choose this route to reduce administrative burden and limit direct French employer obligations. The approach gives access to skilled talent while keeping compliance clear and controlled.
Suitable and restricted assignments
Best-fit assignments include IT, design, data, editorial work, and consulting where deliverables and autonomy are defined. Regulated professions (lawyers, medical practitioners, architects) are often excluded or restricted.
Quick eligibility checklist
- Confirm the role fits intellectual services.
- Verify the client’s working conditions and location.
- Ask the umbrella company to confirm legal eligibility before signing.
Who can work under portage salarial: eligibility, autonomy, and client sourcing
Eligibility depends on qualifications and real experience. Any people with a Level 5 diploma (Bac+2) or at least three years of significant sector experience may become a salarié porté. Keep proof of diplomas or documented work history ready.
Commercial independence is required. As a salarié, you must find your own client, negotiate the mission’s terms and conditions, and set your rate. The employer company manages payroll and social protection but does not place you like an agency.
Choose your employer company carefully. Ask about fees, support services, and request a mock payslip to see deductions in your specific case. Report activity at least monthly so the company can invoice clients and run compliant payroll.
- Who qualifies: skilled people with autonomy and clients.
- Minimum rule: Bac+2 or 3 years’ relevant experience.
- Practical autonomy: prospecting, negotiation, pricing.
- Key advantage: business control with employee protections.
| Requirement | Minimum | Worker role | Employer company role |
|---|---|---|---|
| Qualification | Bac+2 / Level 5 or 3 years | Provide proof, show expertise | Verify eligibility |
| Commercial independence | Own clients and pricing | Find clients, set rate | Process payroll and invoices |
| Reporting | Monthly activity | Submit reports | Invoice client, issue payslip |
For a deeper look at indemnities and benefits that affect net pay and protections, see our guide on indemnities and advantages.
Portage salarial contract essentials: what your employment contract must include
Your written employment contract must protect both autonomy and employee rights. It should set clear rules so you, the company, and the client share the same expectations. Precise clauses reduce legal risk and make daily operations smoother.
Core items every CDI or CDD must contain
- Remuneration and payment: how pay is calculated, payment schedule, and social/tax withholdings.
- Management fees and expenses: percentage charged by the employer company and rules for deducting professional expenses.
- Skills and scope: description of competencies, qualifications, and domains of expertise tied to the role.
Administrative protections and operational clauses
Verify references to complementary retirement and provident schemes and the identity of the financial guarantor backing the company.
Operational terms should state activity reporting frequency (monthly is standard) and detailed paid leave rules so accrual and payment are predictable.
“Clear clauses are the backbone of compliance and risk management for you, the company, and the client.”
Client mission, health & liability
- Client identity and address, scope of services, duration and price of the prestation.
- Client responsibilities for on-site working conditions, safety measures, and any required protective equipment.
- Insurance details: insurer name and policy number for professional third-party liability must appear in the file.
These elements are practical protections, not bureaucracy. They secure your business, ensure correct payment, define obligations, and confirm insurance coverage.
For legal wording and deeper guidance on mandatory clauses, consult our legal overview at portage salarial juridique.
CDD vs CDI in portage salarial: choosing the right employment contract for your assignments
The choice of a fixed-term vs open-ended employment arrangement determines renewal rules, classification, and income continuity.
CDD rules, renewals and timing
CDD is used when a specific assignment has a defined purpose and end date. It may be renewed up to two times and the total maximum duration is 18 months. A written copy of the CDD must be given to the salarié porté within two business days after signing—this is a clear compliance checkpoint when you join a company.
CDI: ongoing activity and intermissions
CDI suits professionals who take multiple assignments over time or maintain activity with one or several clients. Under a CDI, periods between assignments are not paid, so you should plan reserves for unpaid intermissions.
Seniority, classification and forfait-jour
Classification evolves with years in the role. Under three years you may be placed as technician or agent de maîtrise; at or beyond three years you typically reach cadre status. The special case of forfait-jour gives cadre classification regardless of seniority.
Choosing CDD or CDI depends on your pipeline, cash‑flow tolerance, and desired protections.
- Tip: Match a CDD to a clear, time-bound assignment.
- Tip: Use a CDI for continuity across multiple assignments.
- Note: Review delivery timing and classification clauses carefully.
We will link these choices to pay, reserves and end-of-mission rules later. For practical end-of-mission guidance, see our end-of-mission rules.
Pay, salary minimums, and what impacts your net income in portage
A clear view of fees, withholdings and statutory guarantees lets you forecast net income with confidence.
Minimum gross monthly pay in France cannot be below 2,517.13€. This figure already includes base salary, paid‑leave indemnities and the 5% business development bonus (prime d’apport d’affaires).
How wages and guarantees are built
Your gross remuneration combines the salary for the mission, leave indemnities and the 5% bonus. Occupational classification sets guarantee thresholds (around 70% / 75% / 85% of the social ceiling) depending on junior, senior or forfait‑jour status.
Reserves, end‑of‑mission amounts and fees
For a CDI, a 10% intermission reserve of the last mission’s base salary is credited to your activity account. For a CDD, a precarity indemnity is paid at the end.
| Element | What it is | Typical value / rule |
|---|---|---|
| Minimum gross monthly | Total remuneration floor | 2,517.13€ (includes leave + 5% bonus) |
| Management fees | Provider charge on invoicing | Generally 7–10% |
| Intermission reserve / indemnity | CDI reserve or CDD end payment | 10% reserve (CDI) / precarity indemnity (CDD) |
| Monthly account must show | Transparency items | Client payment, fees, expenses, social/tax withholdings, net pay, bonus |
Payroll mechanics and transparency
Social contributions and payroll deductions reduce gross to net; net pay often reflects a share of invoicing, not a fixed proportion. Each month your umbrella company must provide an activity account showing client payment, management fees, expenses, contributions and net remuneration.
The main advantage: predictable legal protection and financial security — but always check a mock payslip and the activity statement before you commit.
For a practical checklist on payslip items and thresholds, see our guide to minimum pay and payslip simulation.
Expenses, invoicing, and VAT: staying compliant while optimizing take-home pay
Managing expenses and VAT correctly can raise your take-home pay while keeping your operations fully compliant. Below we explain simple rules that help a consultant or freelance professional keep clear records and improve net results.
Expense categories and examples
Three categories matter: client‑reimbursed items (travel to a client site), fixed costs (software, office rent), and variable costs (mileage, training, memberships).
How deductions reduce the taxable base
Approved expenses are deducted from the invoice before calculating income and social contributions. For example, a €5,000 invoice with €500 approved expenses is treated as €4,500 for charges. That lowers the base for social contributions and can increase your net payment.
VAT basics and invoicing rules
Invoices to French clients generally include VAT. Invoices to non‑EU clients are usually not subject to VAT. This distinction affects the gross invoice and your pricing strategy when you set a rate to reach a target income.
- Document everything: align with your provider on receipts and submission deadlines.
- Price for costs: include expected expenses when you set your rate to protect monthly net.
Advantage: you keep a freelance mindset while the company helps with compliant invoicing and payroll treatment.
Employee protections and benefits: social security, health coverage, pensions, training, and unemployment
Learn which statutory protections apply from day one and how they support your health, income, and employability.
Immediate social coverage and core protections
As an employee of the umbrella company you receive French social security cover from day one.
This gives access to medical care, family benefits and statutory protections. Keep the employer’s affiliation and your social number on file.
Mutuelle and health insurance checks
The employer must offer a mutuelle (top-up insurance). Verify cost sharing, dependent coverage, limits and waiting periods in writing.
Tip: Ask for a summary sheet and sample reimbursement levels before you sign.
Pensions and retirement contributions
Payroll contributions feed both the state pension and the Agirc‑Arrco occupational scheme for many consultants.
Confirm contribution rates and how years of contribution will be recorded on your statements.
Unemployment access: CDD vs CDI endings
Unemployment insurance is generally available, but eligibility depends on how employment ends.
CDD endings usually open rights automatically. CDI separations often require negotiated exit (for example a rupture conventionnelle) to access benefits.
Plan offboarding early and agree on reserves and procedures with the umbrella company to avoid surprises. For practical guidance see how umbrella employment affects your unemployment.
Occupational health and training
The employer handles work medicine obligations: initial information sessions, prevention visits and periodic follow-ups.
Training supports career resilience. You keep access to CPF, VAE, skills assessments (bilan de compétences) and up to 240 hours outside working time for development.
“The collective agreement underpins baseline benefits and ensures consistent protection across providers.”
| Benefit | What to verify | Practical note |
|---|---|---|
| Social security | Day-one affiliation, social number | Cover for health and family benefits |
| Mutuelle | Employer share, dependents, waits | Request reimbursement examples |
| Unemployment | Exit scenarios, eligibility | CDD: automatic; CDI: plan exit or rupture |
| Training | CPF access, VAE, bilan, hours | Up to 240 hours outside work time |
Conclusion
A practical choice for many independents is a framework that pairs autonomy with formal employment safeguards. With portage salarial you deliver professional services to a client while an umbrella company handles payroll and compliance.
Keep these non-negotiables in mind: you must source clients, negotiate the terms and conditions, and file monthly reports so the activity account stays transparent. Choose CDD or CDI based on how steady your pipeline of assignments is.
Before you sign, confirm minimum salary rules, check typical fees, and verify VAT/expense treatment. For practical checks see our understanding portage salarial in France and a hands-on guide on how to start.
Final advantage: when set up correctly, this model gives you business freedom with employee-level protections for health, pension and unemployment — a stable route to sustainable income.
