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How much can you pay yourself this month without putting your company in the red?

Checked on October 16, 2026Free, no account

There is €20,000 in your EURL's account. Yet part of it already belongs to the State, and another part will go to the Urssaf.

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Company

What is your company?

You do not pay yourself the same way in an EURL and in a SASU, and your contributions do not go out at the same time.

Information verified on October 16, 2026. Indicative calculator with no legal force. The figures it applies are taken from official sources and dated: only your tax notice and the tax authorities are binding.

Official sources (16)

The official pages where we read the rules and amounts applied here.

  • urssaf.fr : 2026 annual social security ceiling: €48,060
  • urssaf.fr : 2026 annual social security ceiling: €48,060
  • service-public.gouv.fr : 2026 annual social security ceiling: €48,060
  • Légifrance, décret n° 2024-688 : 2026 self-employed contribution scale
  • service-public.gouv.fr : 2026 self-employed contribution scale
  • urssaf.fr : 2026 self-employed contribution scale ; Self-employed training contribution: 0.25% of the social security ceiling (€120), 0.29% for a craftsperson (€139)
  • urssaf.fr : 2026 self-employed contribution scale
  • service-public.gouv.fr : 2026 self-employed contribution scale
  • service-public.gouv.fr : Self-employed training contribution: 0.25% of the social security ceiling (€120), 0.29% for a craftsperson (€139)
  • urssaf.fr : Contributions of a SASU president: those of an executive employee without unemployment insurance, Agirc-Arrco supplementary pension included (2026 rates)
  • service-public.gouv.fr : Contributions of a SASU president: those of an executive employee without unemployment insurance, Agirc-Arrco supplementary pension included (2026 rates)
  • Légifrance, CSS D. 242-4 : Contributions of a SASU president: those of an executive employee without unemployment insurance, Agirc-Arrco supplementary pension included (2026 rates)
  • service-public.gouv.fr : Contributions of a SASU president: those of an executive employee without unemployment insurance, Agirc-Arrco supplementary pension included (2026 rates)
  • agirc-arrco.fr : Contributions of a SASU president: those of an executive employee without unemployment insurance, Agirc-Arrco supplementary pension included (2026 rates)
  • Légifrance, CGI art. 219 : Corporate tax: 15% up to €42,500 of profit, 25% above
  • service-public.gouv.fr : Corporate tax: 15% up to €42,500 of profit, 25% above

Why your account balance does not tell you what you can take

The VAT was never yours

When you invoice €1,200 including VAT, €200 belongs to the State as soon as your client pays. You will pay it back with your next return, minus the VAT you paid on your purchases. Until then, it inflates your balance.

Corporate tax builds up all year

Your company will pay tax on the financial year's profit: 15% up to €42,500, 25% above. The year's instalments are based on the previous financial year's tax: if your profit climbs, what is left to pay after year end climbs with it.

Every euro you pay yourself costs more than a euro

In a SASU, a net salary of €3,000 costs your company €5,175. In an EURL, in a liberal profession, €3,000 of pay costs it €4,415. In return, that cost lowers the profit on which it pays tax.

In an EURL, part of the bill arrives the following year

Your provisional contributions are based on past or estimated income. If you pay yourself more this year, the Urssaf will claim the difference later, at the adjustment. Better to set it aside in the month you pay yourself.

What net pay costs your company over the year
Net pay over the yearCost in a SASUCost in an EURL
€12,000€20,700€16,840
€24,000€41,400€34,403
€36,000€62,100€52,589
€60,000€103,252€87,375

Net before income tax, 2026 scales. EURL in a liberal profession; in a SASU, neither the workplace accident contribution nor provident cover is counted.

A worked example

Julie, manager of her EURL, in September

  1. Julie is a consultant. Her company's account shows €20,000, and the company has made €40,000 since January.

  2. She has already paid herself €10,000 and paid €3,000 of contributions. She owes €3,000 of VAT, and wants to keep €2,000 in hand.

  3. Her company still has to set aside €2,118 of corporate tax and €4,544 of contributions.

Julie can pay herself €8,339 this month. In a SASU, with the same figures, she could have paid herself €7,903 net, that is €9,983 of gross salary.

You can pay yourself something

  • Pay yourself that amount at most. Taking less leaves your company some room.

  • Move the VAT and tax to keep into a company savings account. That way you will not spend them by mistake.

  • Run the calculation again next month, with your new balance.

You are short this month

  • Pay yourself nothing until the account covers what your company already owes.

  • Chase your late invoices. One client paying is often enough to put everything right.

  • If the shortfall comes back every month, talk to your accountant before the next deadline.

Your questions answered

Why not just keep 25% aside?

Keeping 25% aside does not work as a single rule for paying yourself from your company, because what you need to keep depends on your company form, on what you have already paid yourself and on your VAT. In a SASU, the contributions on a salary come to about 72% of the net; in an EURL, in a liberal profession, between 39% and 46%. A single rule makes you keep too much in one case, and too little in the other.

Can I pay myself a dividend every month?

A dividend cannot be paid every month: it is decided on the approved accounts of a completed financial year, once corporate tax has been calculated. During the year, you pay yourself through your pay or your salary.

What about my income tax?

A SASU president's income tax is withheld by the company from the salary and paid to the tax office: what reaches your account is a little lower than the net shown. In an EURL, it is taken from your personal account, at the rate the tax office gave you.

What should go in my reserve?

Your company's reserve should cover at least a month of its expenses, and the bills you know are coming: the CFE, an annual subscription, a planned purchase. If your clients often pay late, keep a little more.

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