Sole trader or umbrella company? Charges, security, caps, fees. The clear 2026 comparison for hesitating freelancers.
Freelances débutants, missions courtes, clients B2B acceptant la facturation directe.
Consultants seniors, missions longues grands comptes, transition salariat → freelance.
Criterion by criterion. Horizontal scroll on mobile.
| Criterion | Auto-entrepreneur (micro) | Portage salarial |
|---|---|---|
| Statut | Indépendant | Salarié porté |
| Assurance chômage | Non | Oui |
| Plafond CA | 77 700 € ou 188 700 € | Aucun |
| Charges + frais | 12-21 % CA | ~ 50 % CA |
| Net disponible | 70 à 80 % du CA | ~ 50 % du CA |
| Gestion administrative | À votre charge | Externalisée |
| Crédibilité grands comptes | Variable | Élevée |
| Protection sociale | Minimale | Complète (salariat) |
Sole trader maximises net income but exposes you to low social protection. Umbrella halves the net but brings unemployment benefits, executive pension and zero admin. Pick sole trader to start light, umbrella if you come from payroll and want to keep safety nets.
Run the free diagnosticYes on distinct activities. Be a sole trader on one and umbrella-employed on another.
Yes, since you are an employee of the umbrella firm. You can claim benefits at the end of assignments.
€400/day minimum for an executive-equivalent net, €600+/day for comfortable pay.
No, unlike sole trader. You bill as much as clients accept.
Run a BoostPro IA diagnostic: the AI simulates net income in both schemes against your profile and target daily rate.
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