{"id":7599,"date":"2014-04-16T18:12:00","date_gmt":"2014-04-16T16:12:00","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=7599"},"modified":"2024-06-18T09:59:54","modified_gmt":"2024-06-18T07:59:54","slug":"portage-salarial-04162014avalau1","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/portage-salarial-04162014avalau1\/","title":{"rendered":"Le portage salarial"},"content":{"rendered":"<p>Distinct du pr\u00eat de main d\u2019\u0153uvre et de l\u2019int\u00e9rim, <span class=\"exergue\">le <strong>portage salarial<\/strong> permet\u00a0 \u00e0 une personne de proposer ses comp\u00e9tences ou de tester ses capacit\u00e9s d\u2019entrepreneur sans avoir \u00e0 cr\u00e9er sa propre entreprise : elle est embauch\u00e9e par une entreprise de portage salarial pour r\u00e9aliser le contrat de prestation sign\u00e9 avec un client. <\/span><em><span class=\"exergue\">Les soci\u00e9t\u00e9s de portage offrent un cadre juridique et administratif moyennant<\/span> une commission.<\/em><\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, d\u00e9taille dans cet article les avantages et les inconv\u00e9nients du portage salarial.<\/p>\n<figure id=\"attachment_6470\" aria-describedby=\"caption-attachment-6470\" style=\"width: 170px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\" wp-image-6470 \" title=\"cr\u00e9ation d'entreprise : commencez par le portage salarial\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/man-direction-arrows.jpg\" alt=\"cr\u00e9ation d'entreprise et portage salarial\" width=\"170\" height=\"193\" \/><figcaption id=\"caption-attachment-6470\" class=\"wp-caption-text\">Le portage salarial : testez votre cr\u00e9ation d&rsquo;entreprise<\/figcaption><\/figure>\n<h2>Qu\u2019est-ce que le portage salarial\u00a0?<\/h2>\n<p>Le portage salarial est une op\u00e9ration qui se fonde sur une relation tripartite entre un salari\u00e9 (qui est le plus souvent consultant), une soci\u00e9t\u00e9 de portage et une entreprise cliente. Elles ont entre elles les relations suivantes, r\u00e9gies par \u00a0l&rsquo;ordonnance n\u00b0 2015-380 du 2 avril 2015 :<\/p>\n<ul>\n<li><strong><span class=\"exergue\">La signature d\u2019un contrat de prestation de services entre les trois parties,<\/span><\/strong> qui pr\u00e9cise la nature de la prestation, les dates et les conditions d\u2019ex\u00e9cution de la prestation et les modalit\u00e9s de r\u00e8glement. La dur\u00e9e maximale de ce contrat est de 3 ans.<\/li>\n<li><strong><span class=\"exergue\">L\u2019employ\u00e9 dispose d\u2019un contrat de travail \u00e9crit (CDI ou CDD de 18 mois maximum) avec la soci\u00e9t\u00e9 de portage<\/span><\/strong> qui l\u2019emploie pour r\u00e9aliser la prestation. Le contrat peut \u00eatre occasionnel, ou concerner des missions r\u00e9p\u00e9titives ou plus longues.<\/li>\n<li>G\u00e9n\u00e9ralement, les soci\u00e9t\u00e9s de portage mettent en place <strong><span class=\"exergue\">une convention d\u2019adh\u00e9sion<\/span><\/strong> qui clarifie les conditions de refacturation entre les diff\u00e9rentes parties.<\/li>\n<\/ul>\n<p>A noter que le portage salarial n&rsquo;est <span class=\"exergue\"><strong>pas possible<\/strong><\/span> pour remplacer un salari\u00e9, effectuer certains travaux consid\u00e9r\u00e9s comme dangereux ou encore pour toutes les activit\u00e9s de service \u00e0 la personne.<\/p>\n<h2>Comment fonctionne le portage salarial\u00a0?<\/h2>\n<p><span class=\"exergue\">Les soci\u00e9t\u00e9s de portage offrent un cadre administratif pour les consultants qui souhaitent tester leurs id\u00e9es de <strong>cr\u00e9ation d\u2019entreprise<\/strong> ou tout simplement <strong>profiter d\u2019une structure qui prend en charge leurs d\u00e9marches administratives.<\/strong><\/span> Ces soci\u00e9t\u00e9s se r\u00e9mun\u00e8rent avec une commission qui comprend le co\u00fbt des traitements administratifs,\u00a0 et leur marge. La commission peut \u00eatre calcul\u00e9e en fonction de l\u2019activit\u00e9 (le plus souvent entre 5 et 15 % du chiffre d\u2019affaires), ou selon un bar\u00e8me d\u00e9gressif (qui d\u00e9pend lui aussi de l\u2019activit\u00e9&#8230;).<\/p>\n<p><span class=\"exergue\"><br \/>\nLe choix de l\u2019entreprise de portage appartient au salari\u00e9.<\/span> Ainsi, lorsqu\u2019il a trouv\u00e9 une prestation \u00e0 accomplir pour un client, c\u2019est le salari\u00e9 qui informera le client de la soci\u00e9t\u00e9 de portage qu\u2019il a choisi. Les points \u00e0 surveiller lorsqu\u2019on fait appel \u00e0 une soci\u00e9t\u00e9 de portage sont les suivants\u00a0:<\/p>\n<p><img decoding=\"async\" class=\" wp-image-3298 alignright\" style=\"margin-left: 10px;\" title=\"cr\u00e9ation d'entreprise : le fonctionnement du portage salarial\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/residence-principale.png\" alt=\"Comment fonctionne le portage salarial ?\" width=\"209\" height=\"222\" \/><\/p>\n<ul style=\"text-align: justify; margin-right: 230px;\">\n<li>Les <span class=\"exergue\">modalit\u00e9s de versement des salaires<\/span> (que se passe-t-il en cas d\u2019impay\u00e9 ?),<\/li>\n<li>Le mode de <span class=\"exergue\">calcul de commissions <\/span>(il est conseill\u00e9 de faire des exemples concrets),<\/li>\n<li><span class=\"exergue\">La liste des prestations r\u00e9alis\u00e9es par la soci\u00e9t\u00e9 de portage<\/span>\u00a0:\n<ul>\n<li>Recouvrement de cr\u00e9ances,<\/li>\n<li>Aide administrative (courrier, d\u00e9clarations, informatique,\u2026),<\/li>\n<li>Accompagnement en cas de d\u00e9marche particuli\u00e8re (n\u00e9gociation commerciale, formation, stagiaires, \u2026),<\/li>\n<li>Secr\u00e9tariat (frappe de courrier, standard t\u00e9l\u00e9phonique, prise de rendez-vous, \u2026),<\/li>\n<li>R\u00e9union d\u2019\u00e9change et d\u2019accompagnement avec les salari\u00e9s \u00ab\u00a0port\u00e9s\u00a0\u00bb.<\/li>\n<li>Etc.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2>La r\u00e9glementation des parties concern\u00e9es<\/h2>\n<h3>Le salari\u00e9 port\u00e9<\/h3>\n<p><strong><span class=\"exergue\">Le salari\u00e9 port\u00e9 dispose d\u2019un statut de cadre ou de consultant, et b\u00e9n\u00e9ficie du r\u00e9gime du salariat.<\/span><\/strong> Ses missions r\u00e9glementaires sont\u00a0:<\/p>\n<ul>\n<li><span class=\"exergue\">Le d\u00e9marchage des clients.<\/span> Il est par cons\u00e9quent responsable du d\u00e9veloppement de l\u2019activit\u00e9, de la n\u00e9gociation des termes du contrat et des prix propos\u00e9s.<\/li>\n<li><span class=\"exergue\">La r\u00e9alisation de la prestation<\/span> n\u00e9goci\u00e9e dans le contrat. La dur\u00e9e de la prestation ne peut exc\u00e9der une dur\u00e9e de 3 ans.<\/li>\n<li>De <span class=\"exergue\">rendre des comptes<\/span> sur son activit\u00e9 \u00e0 la soci\u00e9t\u00e9 de portage.<\/li>\n<\/ul>\n<p>Dans le cadre de sa n\u00e9gociation avec l\u2019entreprise cliente, le temps de travail du salari\u00e9 peut \u00eatre d\u00e9fini dans le cadre d\u2019un forfait heure ou d&rsquo;un forfait jour.<\/p>\n<p>Le salari\u00e9 port\u00e9 peut \u00eatre un cadre ou non. En effet, le portage salarial est ouvert \u00e0 toute personne qui justifie d&rsquo;une expertise, d&rsquo;une qualification et d&rsquo;une autonomie suffisante pour rechercher ses propres clients.<\/p>\n<h3>La soci\u00e9t\u00e9 de portage<\/h3>\n<p>Afin d\u2019\u00e9viter les abus et les d\u00e9marches frauduleuses, <span class=\"exergue\">la loi pr\u00e9voit des obligations sp\u00e9cifiques aux soci\u00e9t\u00e9s de <strong>portage salarial<\/strong><\/span>\u00a0:<\/p>\n<ul>\n<li><span class=\"exergue\">L\u2019activit\u00e9 de portage salarial doit \u00eatre exclusive.<\/span> Les soci\u00e9t\u00e9s de portage ne peuvent pas exercer d\u2019autres activit\u00e9s et sont r\u00e9pertori\u00e9es sous un code NAF sp\u00e9cifique (NAF 78.30Z).<\/li>\n<li>Elles proposent g\u00e9n\u00e9ralement <span class=\"exergue\">des missions de service, \u00e0 l\u2019exception de certaines activit\u00e9s r\u00e9glement\u00e9es<\/span> qui ne font pas partie de leurs domaines de comp\u00e9tences. Id\u00e9alement, elles permettent d\u2019apporter une expertise aux entreprises qui ne peuvent embaucher une comp\u00e9tence co\u00fbteuse (communication, RH, finance, informatique, \u2026).<\/li>\n<li><img decoding=\"async\" class=\" wp-image-3839 alignright\" style=\"color: #3366ff; margin-left: 10px;\" title=\"entrepreneur et portage salarial\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/strategie-dentreprise-2.png\" alt=\"cr\u00e9ation d'entreprise et portage salarial\" width=\"248\" height=\"200\" \/>Dans le cadre de sa mission, <span class=\"exergue\">la soci\u00e9t\u00e9 de portage doit<\/span>\u00a0:\n<ul style=\"text-align: justify; margin-right: 300px;\">\n<li>R\u00e9diger le contrat de travail et prendre en charge les d\u00e9clarations li\u00e9es (embauche, d\u00e9claration sociales, \u2026)<\/li>\n<li>Assurer la r\u00e9mun\u00e9ration et la gestion administrative des port\u00e9s (facturation clients, suivi administratif, \u2026),<\/li>\n<li>Souscrire une assurance civile professionnelle pour le compte du port\u00e9,<\/li>\n<li>Souscrire une garantie financi\u00e8re suffisante pour assurer le paiement de la r\u00e9mun\u00e9ration et des cotisations sociales du port\u00e9,<\/li>\n<li>R\u00e9aliser un accompagnement aupr\u00e8s du port\u00e9 pour l\u2019aider \u00e0 d\u00e9velopper son activit\u00e9,<\/li>\n<\/ul>\n<\/li>\n<li>La soci\u00e9t\u00e9 de portage doit \u00e9galement poss\u00e9der un <span class=\"exergue\">compte d&rsquo;activit\u00e9 pour chaque salari\u00e9 port\u00e9<\/span>.<\/li>\n<\/ul>\n<p><span class=\"exergue\">La soci\u00e9t\u00e9 de portage facture des honoraires \u00e0 l\u2019entreprise cliente, qui correspondent \u00e0 la prestation effectu\u00e9e.<\/span> Elle reverse le montant de la prestation factur\u00e9e sous forme de r\u00e9mun\u00e9ration, apr\u00e8s avoir d\u00e9duit :<\/p>\n<ul>\n<li>sa commission, qui varie entre 5 et 15% du montant factur\u00e9,<\/li>\n<li>et les cotisations sociales.<\/li>\n<\/ul>\n<div class=\"encadre-style\">La r\u00e9mun\u00e9ration doit \u00eatre d\u2019au moins <span class=\"exergue\"><strong>2 380 \u20ac brut par mois<\/strong><\/span> (75% du plafond mensuel de la S\u00e9curit\u00e9 sociale) pour un temps plein (hors indemnit\u00e9). Elle \u00e9tait auparavant de 2 900 euros.<\/div>\n<p>Une <span class=\"exergue\"><strong>indemnit\u00e9 d&rsquo;apport d&rsquo;affaire<\/strong><\/span> doit \u00e9galement \u00eatre fix\u00e9e par accord de branche. A d\u00e9faut, elle s&rsquo;\u00e9l\u00e8ve \u00e0 <span class=\"exergue\"><strong>5% de la r\u00e9mun\u00e9ration due au salari\u00e9 port\u00e9<\/strong><\/span>.<\/p>\n<h3>L\u2019entreprise cliente<\/h3>\n<p><strong><span class=\"exergue\">Le portage salarial doit permettre aux entreprises d\u2019avoir acc\u00e8s \u00e0 des comp\u00e9tences sp\u00e9cifiques pour les aider dans leur d\u00e9veloppement.<\/span><\/strong> L&rsquo;entreprise cliente doit donc recourir au portage salarial pour des missions ponctuelles qui ne font pas partie de sa mission normale et pour lesquelles elle ne dispose pas des comp\u00e9tences en interne.<\/p>\n<p>Par exemple, une SSII ne peut pas recourir au portage salarial pour une mission informatique, sauf si celle\u2013ci n\u2019entre pas dans ses comp\u00e9tences habituelles.<\/p>\n<p><span style=\"line-height: 1.5em;\"><br \/>\n<div class=\"encadre-style\"><\/span>La n\u00e9gociation avec le port\u00e9 s&rsquo;apparente \u00e0 un recrutement o\u00f9 l\u2019entreprise v\u00e9rifie les comp\u00e9tences du port\u00e9. Ensemble, ils s\u2019accordent sur la nature et le prix de la mission. L\u2019entreprise cliente est responsable des conditions de r\u00e9alisation de la mission.<span style=\"line-height: 1.5em;\"><\/div><\/span><\/p>\n<p><span class=\"exergue\">L\u2019entreprise cliente verse le montant de la prestation \u00e0 la soci\u00e9t\u00e9 de portage<\/span> qui lui aura envoy\u00e9 la facture correspondante. Elle la tiendra inform\u00e9e de tout \u00e9v\u00e9nement particulier pouvant agir sur le bon d\u00e9roulement de la mission (maladie, manquement, \u2026).<\/p>\n<p><span style=\"line-height: 1.5em;\"><div class=\"encadre-style\"><\/span> A noter enfin que <span class=\"exergue\">la rupture du contrat commercial avec l&rsquo;entreprise cliente n&rsquo;entra\u00eene pas la rupture du contrat de travail du salari\u00e9 port\u00e9<\/span>.<span style=\"line-height: 1.5em;\"><\/div><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Pour en savoir plus sur les nouvelles formes de travail, retrouvez nos articles sur le blog de Valoxy : <\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/portage-salarial-05162014at1\/\"><span class=\"s3\">Le portage salarial : avant de cr\u00e9er votre entreprise ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/22714-2\/\"><span class=\"s3\">Qu\u2019est-ce que l\u2019\u00e9conomie collaborative ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/free-lance-les-questions-a-se-poser-avant-de-se-lancer\/\"><span class=\"s3\">Free-lance : les questions \u00e0 se poser avant de se lancer !<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/statut-juridique-fiscalite-face-a-economie-collaborative\/\"><span class=\"s3\">Statut juridique et fiscalit\u00e9 face \u00e0 l\u2019\u00e9conomie collaborative<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/uberisation-economie\/\"><span class=\"s3\">L\u2019ub\u00e9risation de l\u2019\u00e9conomie ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/criteres-pour-choisir-statut-juridique-06052014avalchriba01\/\"><span class=\"s3\">Les crit\u00e8res pour choisir son statut juridique<\/span><\/a><\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Distinct du pr\u00eat de main d\u2019\u0153uvre et de l\u2019int\u00e9rim, le portage salarial permet\u00a0 \u00e0 une personne de proposer ses comp\u00e9tences ou de tester ses capacit\u00e9s d\u2019entrepreneur sans avoir \u00e0 cr\u00e9er sa propre entreprise : elle est embauch\u00e9e par une entreprise&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6507,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-7599","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le portage salarial<\/title>\n<meta name=\"description\" content=\"Distinct du pr\u00eat de main 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