# Can you set up a company without paying yourself?

Updated : 2026-10-22 · Source : https://legalrapide.fr/en/reponses/societe-sans-remuneration/

Yes. A director can take no pay at all, by decision of the shareholders. The consequences differ: an unpaid **président of an SAS or SASU** pays no social contributions (and builds up no entitlements), whereas an **EURL gérant** or **majority SARL gérant**, who is self-employed (travailleur non salarié), owes minimum contributions even with no income.

## In short
| Director | No pay | Dividends |
|---|---|---|
| Président of an SAS/SASU | No contributions | PFU flat tax of 31.4%, current rate (or progressive scale) |
| Majority SARL gérant / EURL gérant | Minimum contributions due | Portion above 10% of share capital subject to contributions (company subject to IS) |

## Put it in writing
The decision not to pay the director (or the amount of pay) is taken by decision of the sole shareholder or at a general meeting, and recorded in the register of decisions.

## Sources
- [Service-public: social protection for company directors](https://entreprendre.service-public.gouv.fr/vosdroits/F38152)
- [Service-public: income of a company director](https://entreprendre.service-public.gouv.fr/vosdroits/F36065)
- [Service-public: changes to the PFU rate (2026)](https://entreprendre.service-public.gouv.fr/actualites/A18796)