In the case of an SAS, anyone working under a corporate mandate can receive a remuneration. As a reminder, the main advantage of the SAS is that you can freely set the rules of its organization in the Articles of Association. As a result, the terms under which a remuneration can be received for the duties under a corporate mandate are set in the Articles of Association. You can thus decide how the remuneration should be calculated, as well as the body that will be in charge of setting the remuneration.
In the case of an SARL, the head of the company can receive a remuneration for his corporate mandate. This remuneration is set by the General meeting, and sometimes in the Articles of Association of the company. The managing partner can take part in the vote organized to set his remuneration. Indeed, the right to vote of a shareholder can’t be dismissed. As a result, if the managing partner is the majority shareholder of the SARL, he will be able to set his own remuneration during the General Meeting.
The managing shareholder of an SCI can also receive a remuneration. However, in most cases, the managing shareholder doesn’t receive any remuneration because the estate management doesn’t require much work. The remuneration can still be set in the Articles of Association. If nothing is mentioned in the Articles of Association, the managing shareholder who wants to receive a remuneration can convene a General meeting so that all the shareholder can vote in order to set the terms of this remuneration.
If the shareholders or the Articles of Association of the SCI haven’t planned anything regarding the remuneration, the managing shareholder won’t be able to perceive a remuneration.
Whatever the legal form of the company, if a remuneration has been set for a corporate mandate, no minimal amount has been set by the french legislation. This means that the remuneration can be conditional, proportional, partly fixed or variable (depending on the overturn for instance).
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