The income tax withholding is applied directly to the consultant’s salary by the portage company, based on the rate provided by the tax authorities.

It handles administrative tasks (invoicing, salaries, social contributions) and provides social security coverage, while allowing the consultant to remain fully autonomous in their assignments.

Permanent contract (CDI): for recurring and stable activity

Fixed-term contract (CDD): for occasional and short-term assignments

Expenses include travel, equipment, training, and business development. Some may be reimbursed under certain conditions.

You simply need to submit the supporting documents to the portage company using a dedicated form to receive reimbursement.