The remuneration of self-employed workers (TNS) raises many questions, particularly concerning the distinction between gross and net pay. Unlike traditional salaried employees, TNS do not receive a traditional pay slip, and their system of social security contributions differs radically. Understanding these mechanisms is essential to optimize your personnel management and compensation strategy.

What is the TNS gross/net salary?

Unlike salaried employees, a self-employed worker does not receive a salary in the legal sense, but a remuneration derived from his or her professional activity. Gross income” corresponds to taxable profit before deduction of personal social security contributions, while “net income” represents what is actually available after payment of compulsory deductions (social security contributions). These contributions, calculated on declared professional income, represent on average 40 to 45% of gross income, which means that a TNS retains around 55 to 60% of his profit after social security contributions.

The specificities of TNS status in terms of remuneration

TNS include majority owners of SARLs, sole proprietors, craftsmen, shopkeepers and the liberal professions, each of which is covered by a specific social security regime affecting the calculation of their net remuneration. Unlike salaried employees, they do not benefit from withholding tax, and must set aside their own social security contributions, calculated on income for year N-2 and adjusted the following year, requiring rigorous cash management.

Social security schemes for self-employed workers

The Sécurité Sociale des Indépendants (SSI) scheme applies to craftsmen, shopkeepers and managing directors, while the liberal professions are covered by CIPAV or other specific funds. These schemes have varying contribution rates, generally between 40% and 45% of professional income. Contributions cover health, family, retirement and provident benefits, as well as social contributions (CSG-CRDS). Unlike salaried employees, self-employed workers do not contribute to unemployment insurance, unless they choose to do so voluntarily.

Practical calculation of the change from gross to net income for a self-employed worker

To estimate your net remuneration as a self-employed worker, you need to apply a social security contribution rate to your professional income. On average, a TNS retains around 55% to 60% of its gross income after payment of compulsory social security contributions.

Let’s take two concrete examples: for a business profit of 50,000 euros, social security contributions will amount to approximately 22,000 euros (44%), leaving a net disposable income of 28,000 euros. For an income of 80,000 euros, social security contributions will be around 36,000 euros (45%), leaving a net income of 44,000 euros. These rates vary according to your activity (retailer, craftsman, liberal profession) and the contribution ceilings applicable to each scheme.

Factors affecting the calculation

Several factors influence the final amount of contributions: the type of activity carried out, the tax system chosen (actual or micro-enterprise), previous income used as a basis for calculation, and any exemptions (ACRE, ZFU). TNS can also deduct their actual professional expenses to optimize the basis for calculating social security contributions. Managing these parameters requires expertise in payroll and social management.

Optimizing TNS remuneration: tax and social security strategies

There are a number of tax and social security levers that can be used to maximize the net disposable income of self-employed workers, while complying with all applicable regulations. In particular, a remuneration-dividend strategy is a preferred option for the majority owners of companies subject tocorporate income tax. Dividends benefit from advantageous social security treatment: subject to 17.2% social security deductions, they are exempt from traditional social security contributions up to a threshold of 10% of share capital, additional paid-in capital and sums paid into partners’ current accounts. Above this threshold, the excess amount is subject to social security contributions in the same way as standard remuneration.

Benefits in kind and business expenses

Self-employed workers can optimize their remuneration by including fringe benefits and professional expenses in their package. Company cars, business telephones and deductible actual expenses are all tax and social security optimization levers that can be used to reduce the tax base.

Reporting obligations and payment of contributions

Each year, generally between April and June, self-employed workers are required to make a DSI (déclaration sociale des indépendants) to regularize their social security contributions. Payment is made monthly or quarterly, depending on the option chosen, to smooth the financial burden throughout the year. Late payment entails surcharges and penalties, which should be avoided through rigorous management.

An annual adjustment takes place as soon as the actual income is known: a supplement will be requested in the event of an increase, or a refund granted in the event of a drop in activity. This mechanism requires constant anticipation to preserve cash flow and avoid financial difficulties.

Self-employed workers must also take into account the impact of their remuneration on their marginal tax rate, as professional income is added to the other income of the tax household to determine income tax.

Differences between TNS and assimilated employees

Managers who are assimilated to salaried employees (minority managers of SARLs, chairmen of SASs) benefit from a different social security system, aligned with that of salaried employees. Their social security contributions are higher, reaching around 70% to 80% of gross salary, compared with 40-45% for self-employed workers. In return, their social protection is generally more extensive, particularly in terms of retirement and unemployment insurance. For the same level of gross remuneration, a TNS will retain more net income than an assimilated employee, but with less social coverage. The choice of status therefore depends directly on the trade-off between optimizing immediate disposable income and the desired level of social protection, with a significant impact on the company’s cash flow and the manager’s personal security.

Simplified comparison table

Note: For assimilated employees, net income is calculated on the basis of gross salary before employer’s contributions. The total cost to the company is therefore higher than the amount shown.

This comparison must be tailored to your specific situation. The support of an expert can help you make the most appropriate choices.

Optimize your TNS status with expert support

Mastering the gross/net remuneration system for self-employed workers is a key factor in optimizing your tax and social security situation. The trade-off between direct remuneration, dividends and benefits in kind requires a global approach that takes into account your direct taxation and your wealth objectives. An optimal taxation strategy maximizes your disposable income while securing your long-term social protection.

Faced with the complexity of contribution mechanisms and regular legislative changes, specialized support in tax and social law helps you to structure your remuneration in an efficient and compliant way. The aim: to avoid costly mistakes and continually adapt your strategy to the evolution of your business.