Payslip template — French majority manager (TNS gérant)

No. The gérant majoritaire is a corporate officer (mandataire social) registered under the SSI self-employed scheme. Article L3243-1 of the French Labour Code excludes this status from the payslip requirement. The TNS remuneration document is an internal accounting record — mandatory for justifying charges and social contributions — detailing the gross management fee, the SSI contribution breakdown, and the net payment transferred. It is not a payslip and carries no labour-law standing.

Key 2026 rates (2025 PASS reference: €47,100 — confirm 2026 figure before use): health insurance (maladie-maternité): 0% for income below 40% of PASS, then a progressive rate from 4% to 6.5% for income between 40% and 100% of PASS, then 6.5% above 100% of PASS; daily allowances (indemnités journalières): 0.85% capped at 5× PASS; basic pension (retraite de base): 17.75% up to 1 PASS then 0.60% above; supplementary pension (retraite complémentaire): 7% up to 1 PASS then 8% from 1 to 4 PASS; disability/death (invalidité-décès): 1.3%; family allowances (allocations familiales): 0% below 110% of PASS rising progressively to 3.1% above 140% of PASS; CSG/CRDS: 9.7% on a gross-plus-contributions base; vocational training: approximately €118/year (fixed annual levy on PASS, not on variable remuneration). Overall effective rate: 42–46% depending on income level.

Partially. Under Article L131-6 of the Code de la sécurité sociale, dividends received by a gérant majoritaire (including household members) that exceed 10% of paid-up share capital plus share premiums plus the average annual balance of shareholder current accounts (comptes courants d'associé) are added to the SSI contribution base. That excess bears the full 42–46% SSI rate instead of the standard 17.2% flat social levy (prélèvements sociaux), eliminating any social-charge advantage of choosing dividends over salary for that portion — effectively making a high-distribution policy fiscally neutral relative to taking additional remuneration, and far more costly than the 17.2% rate alone would suggest if the threshold is not calculated in advance.

Remuneration must be agreed either in the articles of association (statuts) or by a formal shareholders' resolution (PV AGO). Any mid-year change requires a new resolution. There is no statutory minimum, but minimum SSI contributions — approximately €1,200 in 2025, to be confirmed for 2026 once the PASS is published — remain payable even with zero remuneration. The management fee is fully deductible from the SARL's corporate tax (impôt sur les sociétés, IS) base.

A minority or equal-share gérant (holding 50% or fewer voting rights) is an assimilé salarié: they receive a payslip and fall under the general social security scheme with broader health/maternity cover, but no unemployment insurance. A majority gérant falls under SSI: lower overall contributions, but reduced protection — no unemployment cover, a 7-day sickness waiting period versus 3 days for employees, and no labour-law termination protections.

Generally no. French case law and administrative doctrine prohibit a gérant majoritaire from combining a directorial mandate (mandat social) with an employment contract in the same company, unless pre-existing employment, genuinely separate technical functions, and a real subordination relationship can all be demonstrated — conditions rarely met in practice. Any such arrangement risks reclassification by URSSAF or the tax authorities (administration fiscale).