Salaried directors

Date of update


Certain company directors are registered under the general social security system:

  • Company directors who are minority or equal shareholders in a limited liability company (Société à responsabilité limitée – SARL).
  • Presidents and chief executive officers of a public limited company (Société anonyme – SA).
  • Presidents of a simplified limited company (Société par actions simplifiée – SAS).

These directors are considered as employees in regards of social protection. They benefit from the same social security coverage as employees. However, they are not entitled to unemployment benefits.

If, in addition to their role as director, the individual receives a salary for a technical role, they may enjoy the same coverage as an employee (unemployment benefits, severance payments, etc.) on condition that they have a subordinate relationship with the company.

If company directors pay themselves a salary, they must invariably be registered under the general security system. Contributions are calculated based on the monthly salary received.



Salaried directors must register with:

  • URSSAF, so as to benefit from health and maternity insurance, family allowances, workplace accident insurance, and a basic pension.
  • And an executive pension fund (AGIRC) for their supplementary pension.


Payment of contributions

When the director receives their first salary, they are automatically registered under the general system and they pay their first contributions. These are proportional to the salary and there is no minimum amount.

The payment of these mandatory social security contributions is managed by URSSAF.

Unpaid directors who hold no other role cannot be registered under the general security system by virtue of their directorship. Nonetheless, the social security portion of their medical expenses may be covered.

Indeed, the PUMA system enables any individual legally residing in France for at least three months to receive a daily sickness or maternity allowance.

Source :


A calculator to estimate the contributions payable is available on the mon-entreprise website.

The official assistant to the business creator
Source :

Are you a company director, or the president of a single-member simplified limited liability company (SASU) or a simplified limited company (SAS)?

You can take advantage of the Titre emploi service entreprise (Tese) service, which simplifies the social security formalities required to employ staff. This service is provided by the network of URSSAF offices.

The Tese allows you to declare salaries and pay all mandatory social security contributions, together with your employees’ income tax, which is withheld from their wages.

For more information >