French Umbrella Employment Agreement (Portage Salarial)

Under Article L1254-11 of the Code du travail, the legal floor is 75% of the PMSS. For 2026, with the PMSS at 4,005 EUR, this gives 3,003.75 EUR gross per month full-time — always verify against the official JORF order. The sector collective agreement (IDCC 3219, extended agreement of 22 March 2017) sets the entry-level base at 70% of the PMSS, to which a mandatory business-sourcing allowance (indemnite d'apport d'affaires, IAA) of at least 5% of pre-tax fees must be added. The combined base plus IAA must always reach or exceed 75% of the PMSS.

The same assignment may not exceed 36 months with a single client company (Article L1254-4, Code du travail). The commercial service agreement (contrat commercial de prestation) must be concluded in writing before the assignment begins, or at the latest within 2 working days of commencement. Exceeding either limit — the 36-month cap or the 2-day deadline for the written agreement — exposes the umbrella company to serious legal and contractual risk.

Under Article L1254-2 of the Code du travail, the professional must demonstrate sufficient expertise, qualification, and autonomy to find their own clients and negotiate assignments independently. The sector collective agreement (IDCC 3219, Art. 2, extended agreement of 22 March 2017) sets the practical threshold at a minimum bac+2 degree (roughly a two-year post-secondary qualification) or at least three years of relevant professional experience. Umbrella employment is designed for experienced consultants and specialists, not for entry-level workers.

No. Personal services as defined by Article L7231-1 of the Code du travail — including childcare, elderly care, and domestic assistance — are explicitly excluded from umbrella employment under Article L1254-5. Certain regulated professions are also ineligible. Always confirm that the intended activity falls within permitted scope before signing, as an ineligible activity would invalidate the arrangement entirely.

Yes. Under Articles L1254-26 et seq. and Decree no. 2015-1886 of 30 December 2015 (Art. R1254-22 to R1254-24), the umbrella company must hold a financial guarantee covering salaries and social contributions in the event of insolvency — at least 8% of the previous 12 months' gross payroll, with a floor indexed to the annual social security ceiling for newly created firms. The company must also file a prior declaration of activity with the DREETS (regional labour authority). Note: the reserve d'activite (activity reserve — an internal fund of approximately 10% of monthly gross pay credited between assignments) is entirely separate from this statutory guarantee.

The umbrella company deducts its management fee (typically 5-10%) from the pre-tax amount invoiced to the client, then applies employer and employee social contributions. As a rough guide, for every 1,000 EUR billed excluding VAT, the salarie porte typically receives approximately 450-500 EUR in net pay, depending on the management fee rate, the applicable contribution rates, and whether the professional holds executive-grade (cadre) status.