As a self-employed worker, you benefit from considerable flexibility in structuring your remuneration. Beyond the basic salary, various bonuses can be integrated into your TNS accounting to optimize your tax situation and social security contributions. Understanding the list of TNS compta premiums available will help you maximize your income while respecting the applicable legal framework.

What is the TNS Compta Premium List?

The list of TNS compta premiums covers all the additional remuneration that a self-employed worker can legally pay himself via his professional structure. These bonuses are deductible expenses for the company, and are subject to specific tax and social security regimes. More than 2 million TNS in France can benefit from these schemes, including SARL majority managers, sole proprietors, EURL managers and SNC partners. Unlike traditional salaried employees, these professionals have considerable leeway in defining their remuneration, with social security contributions varying between 25% and 45% depending on the applicable scheme. Social security and payroll management for self-employed workers requires special attention to optimize the overall tax burden.

The main deductible premiums for self-employed workers

Year-end Bonus and Balance Sheet Bonus

Year-end and balance-sheet bonuses reward the company’s annual performance and are strategic remuneration supplements for self-employed workers. To be 100% tax-deductible, they must be justified by a decision of the Annual General Meeting or the Board of Directors. Their amount, generally between 10% and 30% of the base salary, must remain consistent with the results achieved to avoid any reclassification as a disguised distribution of profits. These bonuses are subject to social security contributions (ranging from 25% to 45%, depending on the scheme) and income tax under the BIC or BNC category, so careful planning is required to optimize their tax and social impact.

Seniority and loyalty bonuses

Long-service and loyalty bonuses, although rare for TNS (less than 5% use them), can be introduced if provided for in the articles of association and justified by objective criteria. They generally represent 1% to 3% of salary per year of seniority, and reward the length of service or the executive’s commitment to the company. These bonuses are included in the calculation of the TNS gross net salary, and have a direct impact on social security contributions.

Performance and Objective Bonuses

Sales target bonus

This bonus rewards the achievement of specific commercial results defined at the beginning of the year, such as sales, gross margin or the acquisition of new customers. To be tax-deductible, it must be based on measurable and verifiable criteria, formalized in a management decision. Its amount generally varies between 5% and 20% of the basic remuneration, depending on the business sector, and constitutes a 100% deductible expense for the company.

Incentive and profit-sharing bonus

Although legally accessible to self-employed workers, profit-sharing schemes are of limited fiscal interest, as they are still subject to social security contributions. Fewer than 10% of self-employed workers make use of these schemes, which are particularly appropriate for structures that also employ salaried staff, in order to harmonize remuneration policy. Their implementation requires the support of an expert in personnel management.

Benefits in kind and business expenses

Company car and mileage allowance

The company car is a benefit in kind for the self-employed worker, valued at a flat rate of 9% (for vehicles over 5 years old) or 12% of the purchase price (incl. VAT), and included in the social security contributions base. The company can deduct actual running costs (fuel, insurance, maintenance) up to a limit of €18,300 for a passenger car, or opt for the tax authorities’ mileage scale. Alternatively, kilometer allowances (tax scale 2024 from €0.29 to €0.57/km depending on horsepower) can be used to reimburse the TNS’s professional travel expenses on a deductible basis, thus avoiding requalification as a benefit in kind if the supporting documents are properly kept.

Telephone, Computer and Business Equipment

Professional equipment (cell phone, computer, tablet, business software) is 100% deductible for the company, without constituting a taxable benefit in kind for the TNS. These expenses must be invoiced in the company’s name and justified by documented professional use to avoid any tax reassessment. These items are among the social benefits and professional expenses that can be optimized.

Exceptional bonuses and additional remuneration

Retirement Bonus

This bonus rewards the self-employed worker on retirement, with an amount generally ranging from 25% to 100% of monthly salary per year of service. It benefits from a favourable tax regime, with a partial income tax exemption of up to 50% within certain limits, while social security contributions remain due on the full amount paid. Its payment, decided at a general meeting and formalized in minutes, represents a valuable retirement supplement for self-employed workers, whose pensions are generally lower than those of salaried employees. To set up this bonus, you will need the support of an accounting firm to optimize the applicable tax regime.

On-call and risk bonus

Certain sectors (health, breakdown services, security) justify the payment of specific bonuses to compensate for professional risks or the permanent availability of the self-employed worker. The risk premium generally represents 5% to 15% of the basic salary, while the on-call premium varies between €10 and €50 per day of on-call duty. These bonuses are deductible provided they are documented by a risk analysis or on-call schedule justifying their regular payment.

Tax and social security optimization of TNS premiums

Total Rewards Strategy

Optimizing the remuneration of a self-employed worker is based on a strategic balance between fixed salary, variable bonuses and dividends, each with its own tax regime. Bonuses, which are subject to social security contributions ranging from 25% to 45%, are deductible expenses that reduce taxable profits (15% up to €42,500, then 25%). Dividends, taxed at 30% via the flat tax (12.8% income tax + 17.2% social security contributions), offer an interesting alternative but do not generate pension rights. By modulating bonuses according to annual results, you can smooth out the tax burden: paying high bonuses in profitable years reduces corporation tax, while at the same time creating social security rights. This approach requires rigorous planning and the support of an accounting firm specializing in executive compensation.

Premium documentation and justification

The tax deductibility of TNS premiums is based on rigorous documentation: minutes of the general meeting recording the decision, objective and measurable allocation criteria, and a payslip detailing each component. Analytical accounting tracking the evolution of bonuses strengthens defense in the event of a tax audit. These documents must be kept for at least 6 years to prevent any risk of them being reclassified as disguised profit distribution.

Maximize Your Earnings within the Legal Framework

The TNS compta bonus list offers more than 10 types of additional remuneration, enabling you to make tax savings of 15% to 30% on your social security contributions. The key to success lies in rigorous documentation and a strategy tailored to your professional situation. To optimize your remuneration in the long term, while ensuring the legal security of your choices, the support of a specialized tax lawyer is essential to identify the opportunities specific to your business and protect you against the risk of tax reassessment.