A portage salarial company draws up a tripartite contractual relation between itself as employer, a consultant as employee and the client firm the consultant is performing the mission for. It differs from other statuses by its compromise between salaried employment and freelance.
Three types of contracts are signed between the different parties:
The legal framework first appeared at the end of the 1970s, and the concept was initially the subject of much discussion, legislation, agreements and ordinances before it was finally legally recognised in France.
Passed by the National Assembly and the Senate on 25 June 2008, Act No. 2008-596 of the French Labour Code on the modernization of the labour market officially gives rise to a definition of what portage salarial companies do (« wage portability”) in article L1251-64: « a set of contractual relationships organized between a carrying company, a person carried and customers, conferring on the person carried the status of employee paid a salary by the umbrella company for their services to the customer ».
Since then, the legal framework of “wage portage” has been reinforced by the signature of a Collective Agreement. This provides security for employees working under umbrella companies within the scope of their service.
Before carrying out any assignments as a contractor with a portage salarial company, it is important to find out everything about salary hosting. Expert consultants, retirees, executives changing jobs, young graduates, etc., are all potential candidates for this form of employment.
The consultant no longer has to choose between freelance and salaried status: with a portage salarial solution they enjoy the benefits of both.
These solutions mean you can retain your independence and at the same time be freed of all the administrative constraints: invoicing, customer reminders, accounting, filing of returns to the various public bodies, etc. Consultants can then devote themselves fully to their assignment, choose their customers and fix the price of the service.
Portage salarial companies handle customer reminders and outstanding invoices to make sure their contracting consultants are systematically paid a salary. They are also covered for any losses during the assignments carried out thanks to Professional Civil Liability insurance.
The consultant has the advantage of a temporary or open-ended employment contract. Their social protection is therefore identical to a “conventional” salaried employee: health and social security insurance, retirement, unemployment insurance, professional civil liability and top-up health insurance.
Like any employee, consultants may avail themselves of ongoing vocational training. Then they can ensure their performance levels, expand their knowledge and expertise to grow the activity and boost sales.
Being an employee of a portage salarial company can provide you with additional services that are very useful for business development, such as access to its listing with SMEs and large firms in France and Switzerland (in the case of AD’Missions), a network of consultants, a networking platform, etc. Everything is done to help you find new opportunities.
Employees have payslips which are evidence of financial stability to lenders but also to the financial establishments. On the other hand, social protection is also a guarantee of insurance in the event of cessation of activity to ensure the payment of loans or other monthly outgoings through indemnities.
Umbrella solutions can be of relevance to a large number of players in the field of service provision. Today, more than 750 professions can be practiced through this innovative form of employment. However, there are precise regulations about the types of occupations that are authorised:
This form of salary hosting only concerns the provision of intellectual services, which are intended to provide advice and very specific skills, often with a high level of expertise.
Human services cannot be carried out through a contractor agreement with a portage salarial company. Regulated liberal professions (lawyer, doctor, chartered accountant, etc.) and commercial activities cannot be carried out via a portage salarial company.
This nonetheless leaves opportunities for many types of consultants, as can be seen in these examples of business lines concerned by payroll services:
Opting for the services of a portage salarial company can be useful for testing a project, trying out a new occupation, applying for a mortgage or even for an international assignment.
Portage salarial companies differ in the services they offer to the consultants within the scope of their activity. At admissions, a wide range of services are made available:
In addition to the support offered by admissions, the consultant can also benefit from several guarantees to secure their situation:
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.
