Portage salarial is a special form of employment involving a three-way relationship between a self-employed worker, his or her client and a « portage salarial » company. This form of employment enables self-employed to carry out their activities independently, but under the protective status of employees.
While retaining their autonomy and freedom, employees benefit from the advantages of french employment, such as general pension contributions and the right to unemployment benefit in the event of inactivity. As a « portage salarial » employee, you don’t need to set up a legal structure. Instead, they delegate all administrative and accounting management of their business to their « portage salarial » company.
Portage salarial is a three-way contractual relationship between a contractor, a « portage salarial » company (EPS) and a client company. In concrete terms, contractor signs an employment contract with a « portage salarial » company. He thus becomes the company’s employee. When a contractor find his/her client, he negotiates the terms of the service (duration, tasks, rate, etc.) directly with the client. The portaga salarial company and the client company then sign a service contract that sets out the negotiated terms.
The portage salarial company takes care of the administrative and accounting side of the business, in return for a management fee.
There are two distinct relationships or contracts involved in portage salarial:
Between the « portage salarial » company and the « porté » employee: They are bound by a fixed-term or a permanent employment contract. The contractor is considered an employee of the company.
Between the portage salarial company and the client company: They are bound by a service contract. This defines the terms and conditions of the services to be provided, and the fee.
Between the employee and the client company: The employee carries out assignments for the client company as agreed in the service contract.
Portage salarial companies handle all administrative management related to their contractors’ assignments, in exchange for management fee. The employee contributes to the general scheme and can benefit from the advantages and protection offered by french employment.
Since 2015, the legal framework has been strengthened. The signature of the portage salarial collective agreement in 2017 ensures a more stable and secure environment.
A french umbrella company is not only a service provider for companies, but also the contractor’s employee. In order to help contractors develop their business, the company provides tailor-made support and makes its resources and structure available to them. Contractors remain totally free to choose their assignments and clients.
In return for carrying out administrative, legal and accounting tasks on behalf of its employees, the portage salarial company charges management fees.
Portage salarial companies must comply with a number of rules:
Failure to comply with these legal obligations may result in sanctions.
Portage salarial companies are governed by the French Labor Code and the Collective Agreement on Freelance Administration.
Permanent and fixed-term contracts are the two most common types of employment contract in portage salarial. They differ mainly in terms of duration and termination terms.
Of course, portage salarial company has its costs, which can be divided into 3 categories:
Over and above these costs, it is therefore more interesting to look at the reversion rate, i.e. the percentage you have left on your sales. It is therefore legitimate to ask how much salary you can expect to earn as a freelancer… The average reversion rate in the sector is around 50%.
Example : On a turnover of €10,000, with a reversion rate of 50%, I get back €5,000; with a rate of 45%, I get back €4,500…
A minimum wage is set by the « convention du portage salarial », to which all serious « portage salarial » companies must be affiliated. This amount must enable the freelance consultant to earn a gross salary corresponding to 75% of the social security ceiling for a full-time equivalent.
In terms of day rate, OpenWork recommends a minimum of €250 daily rate.
France (FR)