Defining the director’s status

This choice is important because it determines the type of Social Security coverage for which the director is eligible.

Salaried or self-employed ? The director’s Social Security coverage depends on the legal structure that has been chosen and the responsibilities she/he has within it.

With a salaried employee status, the company director joins and is covered by France’s general Social Security scheme. Social Security contributions are calculated on the basis of the executive's actual pay and are paid monthly or quarterly.

With a self-employed status, the company director joins and is covered by France’s self-employed scheme called « Sécurité sociale des indépendants ». Contributions due are generally calculated based on employment income as reported to the tax authorities.

Main status	Main characteristics	Who is self employed	Who is a salaried employee
EI - Entreprise individuelle Individual business	Also called company in own name or company in a personal name. No capital contribution is necessary. Private wealth and corporate wealth are one.	the entrepreneur ; the micro-entrepreneur.
EI with EIRL option - Entrepreneur individuel à responsabilité limitée Individual entrepreneur with limited liability	Protects your property by assigning to your business a professional heritage necessary for the activity.	the entrepreneur ; the micro-entrepreneur.
EURL - Entreprise unipersonnelle à responsabilité limitée Limited personal company	Company with only one partner. Liability is limited to the amount of its contribution to the capital.	the sole associated manager ; the sole non-managing partner carrying on an activity within the EURL.	the non-associate manager paid.
SARL - Société à responsabilité limitée Limited corporation	The SARL is composed of at least 2 partners whose financial responsibility is limited to the amounts of contributions in the capital. The minimum capital is freely fixed in the statutes.	the majority manager, - the manager belonging to a management college majority ; the non-managing majority partner carrying on an activity within the company.	the paid egalitarian or minority manager,- the paid manager belonging to an equal or minority management college ; the partner holding a work contract.
SAS(U) – Société par action simplifiée Simplified joint stock company	SAS is composed of at least 2 associates, the SASU of one. The financial responsibility of the partner (s) is/are limited to the amounts of contributions in the capital. The minimum capital is freely fixed in the statutes.		Chairman and officers paid for their social mandate. Accumulation possible with a contract of employment for technical functions.
SA – Société anonyme	Company composed of at least 2 shareholders if it is not listed.
SNC - Société en nom collectif Partnership	The partners are liable indefinitely and severally for the debts of the company.	All the associates.