SASU or EURL: which structure should you choose in 2026?
SASU and EURL are both single-owner companies taxed at IS by default or election — but the director’s social status differs fundamentally between the two, with a direct impact on social cotisations and on the remuneration-versus-dividends calculation.
Two structures, two social statuses for the director
SASU and EURL are both single-member companies subject, by default or by election, to corporate tax (IS) — but the director’s social status differs fundamentally between the two, which directly affects social cotisations and therefore the remuneration-versus-dividends calculation.
- SASU: the président is assimilé salarié — high social cotisations on remuneration, but social protection close to an employee’s (excluding unemployment insurance)
- EURL: the sole-member gérant is a travailleur non salarié (TNS) — lower social cotisations on remuneration, but generally narrower social coverage
- In both cases, company profit is taxed at IS: 15% up to €42,500 of profit, 25% above
- Distributed dividends are then taxed at the 31.4% flat tax (PFU)
Dividend treatment: a real difference
In a SASU, dividends escape social cotisations entirely: only the 31.4% flat tax applies. In an EURL, by contrast, the share of dividends exceeding 10% of the company’s share capital bears TNS social cotisations, on top of taxation — which significantly reduces the appeal of distributing large dividends in an EURL with a small share capital.
Which structure suits which profile
A SASU generally suits someone who values social protection close to salaried status and a flexible remuneration/dividend strategy, since dividends are never subject to social charges. An EURL can suit someone seeking lower social cotisations on ongoing remuneration (TNS status) who doesn’t plan to distribute dividends beyond 10% of share capital — at the cost of generally less protective social coverage.
The remuneration-versus-dividends arbitrage
In both structures, the arbitrage between remuneration (deductible from IS, but socially charged) and dividends (not deductible, but taxed only at the flat tax after IS) must be recalculated each year based on the profit level, the applicable IS rate (15% or 25%), and the chosen social status. A SASU tends to favour a mix with more dividends; an EURL must factor the 10%-of-capital threshold into this calculation.
Frequently asked
- Which structure has the lowest social cotisations?
- The EURL, where the gérant is TNS, generally has lower social cotisations on remuneration than the SASU, where the président is assimilé salarié.
- Are dividends always free of social charges?
- In a SASU, yes, dividends escape social cotisations. In an EURL, the share of dividends above 10% of share capital bears TNS social cotisations.
- Can I change structure after creation?
- A structural conversion is possible but involves legal and tax formalities; it should be planned with your expert-comptable — it’s not a choice to revisit lightly every year.
- Is the IS rate different between SASU and EURL?
- No, both structures subject to IS follow the same scale: 15% up to €42,500 of profit (under conditions), 25% above.
This article is general information for a one-person company (SASU/EURL or micro-entreprise), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.