Module 18 min910 wordsFree — no account
Who falls under the self-employed scheme
Dated official sources, and the contents this module links to · 1 section
Official sources
- entreprendre.service-public.gouv.fr F38152 — Social security status of directors: self-employed directors and directors treated as employees — verified on September 6, 2026
- Légifrance — Social security code, article L311-3, 11°: directors of limited companies fall under the general scheme where they do not together own more than half the capital — verified on September 6, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Employer contribution for sickness, maternity, disability and death — 13 %
legifrance.gouv.fr · 2026 rules - Unemployment contribution not due for a director treated as an employee — 4 %
urssaf.fr · 2026 rules - Employer contribution for family allowances — 5.25 %
legifrance.gouv.fr · 2026 rules
Contents linked from this module
- Cost of a director treated as an employee
Employer and employee contributions item by item, with the unemployment charge excluded.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.