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. Sources (3)
Service-publicService-public: social protection for company directorsService-publicService-public: income of a company directorService-publicService-public: changes to the PFU rate (2026)
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.
Written by Razvan Toma, founder of LegalRapide. How we check our figures · LinkedIn