Wage transport is a system that allows a professional to maintain the status of worker while carrying out an independent activity.
This system is beneficial for both the professional and the employer, because it allows the professional to retain certain advantages while having the freedom to choose their clients and their rates. However, certain elements must be taken into account to calculate the salary in this type of work as a freelancer.
The ported employee is an independent professional who operates freely while affiliated with a portage company. This system was created in order to allow professionals to maintain the status of worker, and therefore benefit from certain advantages (social protection, unemployment insurance, etc.), while being autonomous in the management of their activity. Therefore, the self-employed person is not an independent employer: he does not invoice his customers directly, but invoices them through his umbrella company.
The calculation of a self-employed person’s salary is therefore different from that of an independent contractor: it takes into account both the fees invoiced to the client and the percentage retained by the umbrella company.
The worker brought in is subject to social security contributions, just like any other worker. This is an advantage for the professional, because he can benefit from certain rights (maternity leave, unemployment benefit, etc.).
With regard to taxation, the situation is different: the self-employed person is considered a self-employed person and pays taxes on their turnover. However, you can deduct certain expenses related to your activity (transport, equipment, etc.).
The salary portage therefore makes it possible to reconcile the advantages of being an employee with those of being self-employed.
Employment contract between the concierge company and the ported worker.
The employment contract is the legal document that links the umbrella company with the worker.
- It sets out the rights and obligations of both parties, as well as the duration of the contract.
- It can be a fixed-term contract or an indefinite-term contract.
- It may be terminated by either party, with or without notice.
The main difference between a fixed-term contract and an indefinite-term contract is the duration of the contract. A fixed-term contract is established for a specified period of time, while a contract of indefinite duration has no end date. Both types of contracts may be terminated by either party, with or without notice. The notice period will be specified in the contract.
Commercial contract between the umbrella company and the client company
The portage company and the client company agree on a portage service contract, which is a commercial contract. This contract regulates the conditions of the portage relationship between the two companies. The umbrella company agrees to provide umbrella services to the client company, and the client company agrees to pay for these services. The umbrella company must ensure that the self-employed person has the necessary skills and experience to provide the services agreed in the contract. The umbrella company also manages the administrative and legal aspects of self-employment, such as turnover, taxes and social security contributions.
The contract of carriage is a fixed-term contract, which means that it expires at a given time. This can be at the end of a project or after a certain period of time. The contract can be renewed if both parties agree. If the umbrella company and the client company do not want to renew the contract, they can terminate it.
The portage contract is a commercial contract, ie it is governed by commercial law. This is different from labor legislation, which regulates the relationship between an employer and a worker. The main difference is that in an employment relationship, the employer has more control over the employee than in a portage relationship. In an umbrella relationship, the umbrella company and the client company are equal partners.
Why choose salary portage?
As a self-employed person, opting for salary portage allows you to benefit from the status of worker and the benefits associated with it. For example, you can contribute to retirement through the general employee scheme. You will also be entitled to training through your personal training account (formerly DIF). In case of unemployment or illness, you will be covered by social programs. And finally, if you have completed mission days, you will be paid from the first month.
Wage transport also allows you to better manage the balance between your professional life and your private life, as you are the one who chooses your missions and sets your work schedule.
Creating your own business can be risky, but you don’t want to miss out on the opportunities it offers you.
While starting a business has many benefits, it also carries many risks. You may not have the financial security to take the risk or you may not know how to get started.
Payroll is a great way to test your business without taking too many risks. As a freelancer working through an umbrella company, you will enjoy all the benefits and protections of an employee. Wage transportation is therefore a great way for entrepreneurs to test their business idea without committing.
Wage transportation is a system that guarantees your salary, even in the event of non-payment by the customer. Indeed, the employment contract that binds him to his salary portage company includes clauses relating to the payment of wages and terms of payment. In addition, bank guarantees must be formalized by the company carrying salaries, up to 10% of the previous year’s salary, with a minimum requirement of twice the annual ceiling of social security.
Cdd or cdi in salary portage?
For a first short assignment obtained through salary portage, it is advisable to opt for a fixed-term contract. If the missions are renewed and you manage to get others, you can sign an indefinite contract.
The payroll company will then take care of the invoicing of your assignments and the management of your administrative documents (invoices, payroll, etc.). You will be considered an employee of the umbrella company, which has certain advantages.
However, signing an indefinite contract with an umbrella company also has its drawbacks.
Salary portage is a system that allows the company to pay its bills on a regular basis, but this has a cost that can be significant.
Another drawback of signing an indefinite contract with an umbrella company is that you will have to find your orders. The company will not look for them for you.
The minimum duration of a mission in this type of contract is 36 months. The freelancer is responsible for finding new orders and new client companies. It can be a challenge, but it’s also a great opportunity to expand your network and grow your business.
In short, if you are new to salary portage, it is advisable to opt for a fixed-term contract. If your assignments are renewed and you manage to obtain others, you can sign an indefinite contract with the company.
What net remuneration in salary portage?
The employee’s remuneration in salary transport is calculated according to precise scales and is therefore known in advance. The minimum wage for the self-employed is set by law and the hired worker can find out their net remuneration before signing the contract. This allows the transported employee to plan their finances and avoid surprises.
What percentage of salary portage?
The percentage of salary portage is about 22% of gross salary. This includes payroll transportation and payroll costs. The employer is not the client company, but the salary portage management company. Therefore, the company must pay the employer’s expenses and salaries before paying you a salary.
Carrying is the percentage of a consultant’s accumulated turnover that is paid to a salary portage company. On average, this percentage represents between 5 and 10% of the consultant’s turnover. However, it varies depending on the company and the seniority of the consultant. Portability is usually billed monthly. The umbrella company withholds payment of this percentage from the amounts it pays to the consultant each month.
The calculation of portage is therefore relatively simple: it is the cumulative turnover of the consultant multiplied by the rate applied by the salary portage company. For example, if a consultant reaches a monthly turnover of 1,000 euros and the salary transport company applies a rate of 6%, the amount invoiced for the transport will be 60 euros. This amount will be deducted from payments made to the consultant by the umbrella company.
To calculate a self-employed person’s salary, you must deduct all your professional expenses from your gross turnover. This is the case for most freelancers. Therefore, it is important to calculate your average monthly income. This will help you better plan your financial future.
This is an important point to keep in mind when calculating your salary. You may have long periods in which you do not work or make clients. Be sure to take this into account in your calculations to get a more accurate estimate of your salary. salary toll
Salary portage is a system that allows you to work and earn as a freelancer without having to bill your customers yourself. This way you can focus on your work and leave the administrative tasks to someone else.
Calculating your self-employment can be a daunting task, but it’s important to have an accurate estimate of what you’ll earn each month. By deducting all your business expenses from your gross income, you can get a good idea of how much money you will make at the end of the month. Remember to consider lean times when estimating your monthly income. If you want to outsource self-employed administrative tasks, wage portage can help.
Salary toll and VAT
As a payroll employee, the VAT rate applicable to your invoices is 20%. However, the client company for which you work recovers all this VAT. Therefore, the application of VAT to your invoices is neutral from your point of view.
It is important to note that this system only works if the client company is based in France. If your customer is established abroad, you will have to invoice without VAT.