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What is the social and fiscal status of the head of a SAS/SASU?

What is the social and fiscal status of the head of a SAS/SASU?


The social status of the director of a SAS/SASU:

When the director is not remunerated, he/she is not subject to social security and will not have to pay the monthly contributions. Moreover, he/she will neither be eligible for unemployment benefits nor for the various advantages linked to the work contract (i.e. paid holidays…)

On the other hand, should the head of the company be remunerated (via a work contract), his social mandate (i.e. his/her status as a legal representative of the company as Director or CEO) will be combined with the work contract. In this case, the CEO and the Director(s) will be considered as employees of the SAS/SASU and therefore subject to the general social security regime, thereby obliging the company to pay its social charges.

They will benefit from unemployment benefits and he various advantages linked to the end of  the work contract (i.e. paid holidays…).  

Be aware that, in order for the director to receive unemployment benefits, the following conditions must be respected:

  • they must be required to follow the orders of the company’s direction;
  • the employment must be real:
  • the employee must satisfy the obligations of his job as well as those required by his role as CEO/Director:
  • the employee must be remunerated under the work contract.


The fiscal status of the director of an SAS/SASU:

The director who is paid will be subject to the employee fiscal regime. 

He/she will therefore be taxed on his revenue as an employee. As such, the director will benefit from tax allowances on his professional expenses.

Moreover, his/her salary will be a deductible charge for the company.

 The dividends distributed to the directing shareholders are taxed as income under income from investment capital.


Read more:

The difference between the physical and corporate CEO;

The combination of an employment contract and a social mandate. Is this possible?

The most convenient tax regime for companies

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