The SASU and the EURL are both single-shareholder companies. The main difference is the director's social security status: the SASU president is treated as an employee (higher contributions, no contributions without pay), while the EURL manager is self-employed (lower contributions, but minimum contributions are due even without income). On formation costs, the EURL is slightly cheaper: €201.96 versus €223.56 incl. VAT in legal fees at current rates. Sources (5)
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The comparison
| Criterion | SASU | EURL |
|---|---|---|
| Director | President, treated as an employee | Sole shareholder-manager, self-employed |
| Contributions on pay | Higher, coverage close to employees' (excluding unemployment) | Lower |
| Without pay | No social security contributions | Minimum contributions due |
| Dividends | Flat tax (PFU) of 31.4%, current rate (or progressive scale) | EURL subject to corporate tax: portion above 10% of capital subject to social security contributions |
| Default taxation | Corporate tax | Income tax (corporate tax option available) |
| Freedom in drafting the articles | Very wide | Framed by law |
| Legal formation fees (current rates) | €223.56 incl. VAT | €201.96 incl. VAT |
Three profiles
- Consultant starting out with little income and receiving ARE (unemployment benefit): a SASU without pay often lets you keep the allowance; see SASU and ARE.
- Freelancer who wants to draw a regular salary at the lowest social security cost: the EURL is often cheaper.
- Project that will bring in partners or investors: the SASU becomes a SAS without changing legal form.
Before you decide
Compare using your own figures with the Urssaf simulator. For personalised trade-offs (pay, dividends, pension), seek advice from a chartered accountant or a lawyer.
Frequently asked questions
Is a SASU more expensive than an EURL?
For the same pay, the SASU president's contributions are higher. At formation, the SASU costs €21.60 incl. VAT more (legal notice).
Can you convert an EURL into a SASU?
Yes, through a company conversion, which is an amendment formality.
Written by Razvan Toma, founder of LegalRapide. How we check our figures · LinkedIn