{"id":7754,"date":"2014-05-26T16:12:32","date_gmt":"2014-05-26T14:12:32","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=7754"},"modified":"2024-09-26T17:03:44","modified_gmt":"2024-09-26T15:03:44","slug":"portage-salarial-05162014at1","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/portage-salarial-05162014at1\/","title":{"rendered":"Le portage salarial : avant de cr\u00e9er son entreprise ?"},"content":{"rendered":"<p>Le <span class=\"exergue\"><strong><span style=\"color: #000000;\">portage salaria<\/span><span style=\"color: #000000;\">l<\/span><\/strong><\/span> est apparu en France il y a une trentaine d\u2019ann\u00e9es.\u00a0<span class=\"exergue\"> C\u2019est une organisation du travail par laquelle un professionnel autonome confie \u00e0 une structure <i>(\u00ab\u00a0entreprise de portage salarial\u00a0\u00bb<\/i>) la facturation et la gestion administrative des missions ou des prestations qu&rsquo;il effectue aupr\u00e8s d&rsquo;un client qu&rsquo;il a trouv\u00e9 lui-m\u00eame.<\/span><\/p>\n<p>Le portage salarial est-il une bonne alternative \u00e0 la cr\u00e9ation d\u2019une entreprise ? Quels sont les avantages et les inconv\u00e9nients du portage salarial ? Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le tour du portage salarial dans cet article.<\/p>\n<p>&nbsp;<\/p>\n<h2>Principales caract\u00e9ristiques du portage salarial<\/h2>\n<p>L\u2019entreprise de portage salarial pr\u00e9l\u00e8ve des honoraires pour les frais de gestion (souvent 10 % du chiffre d\u2019affaires), et signe un contrat de travail avec le professionnel.<\/p>\n<p>Celui-ci s&rsquo;acquitte des cotisations sociales obligatoires, et rend compte de son activit\u00e9.<\/p>\n<p><img decoding=\"async\" class=\"wp-image-6248 alignleft\" style=\"margin-right: 10px;\" title=\"portage salarial ou cr\u00e9ation d'entreprise\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/geschaftsleute-sonderzeichen-bunt-1.jpg\" alt=\"cr\u00e9ation d'entreprise ou portage salarial\" width=\"121\" height=\"121\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/geschaftsleute-sonderzeichen-bunt-1.jpg 841w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/geschaftsleute-sonderzeichen-bunt-1-300x300.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/geschaftsleute-sonderzeichen-bunt-1-150x150.jpg 150w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/geschaftsleute-sonderzeichen-bunt-1-768x768.jpg 768w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/geschaftsleute-sonderzeichen-bunt-1-45x45.jpg 45w\" sizes=\"(max-width: 121px) 100vw, 121px\" \/><span class=\"exergue\">Il y a donc un rapport entre 3 personnes :<\/span><\/p>\n<ul>\n<li>le salari\u00e9 ind\u00e9pendant (le \u00ab\u00a0port\u00e9\u00a0\u00bb),<\/li>\n<li>la soci\u00e9t\u00e9 de portage,<\/li>\n<li>et l\u2019entreprise utilisatrice.<\/li>\n<\/ul>\n<p>Le port\u00e9 et la soci\u00e9t\u00e9 de portage sont li\u00e9s par un contrat de travail, parfois compl\u00e9t\u00e9 par une <i>\u00ab\u00a0convention d\u2019adh\u00e9sion\u00a0\u00bb<\/i> (pr\u00e9voyant les modalit\u00e9s de refacturation des honoraires ou autres prestations), alors que la soci\u00e9t\u00e9 de portage, le port\u00e9 et l\u2019entreprise utilisatrice sont li\u00e9s par un contrat de prestation de services.<\/p>\n<p>Le portage salarial concerne souvent des seniors (apr\u00e8s 50 ans) ou des cadres sup\u00e9rieurs, ayant une grande comp\u00e9tence dans leur domaine. <span class=\"exergue\">Le portage salarial s&rsquo;adresse aussi \u00e0 de futurs cr\u00e9ateurs d&rsquo;entreprise qui souhaitent tester leur capacit\u00e9 \u00e0 attirer et \u00e0\u00a0maintenir une client\u00e8le.<\/span> Enfin, les jeunes ont avec le portage un moyen d&rsquo;insertion dans le march\u00e9 du travail, en trouvant eux-m\u00eames les prestations \u00e0 proposer, tout en continuant de cotiser \u00e0 P\u00f4le emploi et en r\u00e9cup\u00e9rant des droits suppl\u00e9mentaires.<\/p>\n<p>&nbsp;<\/p>\n<h2>1. Les avantages du portage salarial<\/h2>\n<p><span class=\"exergue\">Le portage salarial permet d\u2019exercer son activit\u00e9 en toute autonomie, sans \u00eatre soumis au lien de subordination, caract\u00e9ristique du contrat de travail traditionnel<\/span>. Le port\u00e9 trouvera seul ses propres clients, n\u00e9gociera les conditions du contrat, y compris les conditions financi\u00e8res.<\/p>\n<p style=\"text-align: center;\"><img decoding=\"async\" class=\" wp-image-6454 aligncenter\" title=\"le portage salarial face \u00e0 la cr\u00e9ation d'entreprise\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/ok-hand-sign.jpg\" alt=\"la cr\u00e9ation d'entreprise face au portage salarial\" width=\"140\" height=\"140\" \/><\/p>\n<p>Quant \u00e0 l\u2019entreprise cliente, cela lui \u00e9vite les charges parfois lourdes qu\u2019induit l\u2019embauche d\u2019un salari\u00e9. Le portage lui permet \u00e9galement de b\u00e9n\u00e9ficier d\u2019une main d\u2019\u0153uvre qualifi\u00e9e et surtout de moduler ses charges, ce qui est prudent en p\u00e9riode \u00e9conomique difficile.<\/p>\n<p><span class=\"exergue\">Le portage salarial permet \u00e9galement de ne pas avoir \u00e0 g\u00e9rer les t\u00e2ches administratives d\u00e9coulant de son activit\u00e9.<\/span> La facturation, la comptabilit\u00e9 et autres formalit\u00e9s sont g\u00e9r\u00e9es par la soci\u00e9t\u00e9 de portage.<\/p>\n<p><img decoding=\"async\" class=\" wp-image-6504 alignright\" style=\"margin-left: 10px;\" title=\"portage salarial ou cr\u00e9ation d'entreprise\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/idees2.jpg\" alt=\"cr\u00e9ation d'entreprise ou portage salarial\" width=\"108\" height=\"108\" \/><\/p>\n<p><span class=\"exergue\">En outre, \u00e9tant assimil\u00e9 \u00e0 un salari\u00e9, le port\u00e9 continue de b\u00e9n\u00e9ficier du r\u00e9gime g\u00e9n\u00e9ral de protection sociale, et de l\u2019assurance ch\u00f4mage.<\/span> De plus, il b\u00e9n\u00e9ficie d\u2019une assurance responsabilit\u00e9 civile. Tous ces \u00e9l\u00e9ments lui permettent de tester son id\u00e9e avec un maximum de garanties, sans trop de soucis administratifs. Mais attention, la libert\u00e9 a un prix, celui de la prestation\u00a0!<\/p>\n<h2>2. Les inconv\u00e9nients du portage salarial<\/h2>\n<p>Avant 2008, le portage salarial n\u2019\u00e9tait pas encadr\u00e9 par la loi. L&rsquo;accord national interprofessionnel du 11 janvier 2008 sur la modernisation du march\u00e9 du travail s&rsquo;\u00e9tait donn\u00e9 comme objectif de s\u00e9curiser le portage salarial, ce que la loi de modernisation du march\u00e9 du travail du 25 juin 2008 a fait.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-6460 alignleft\" style=\"margin-right: 10px;\" title=\"le portage salarial et la cr\u00e9ation d'entreprise\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/up-down-hand-signs.jpg\" alt=\"la cr\u00e9ation d'entreprise et le portage salarial\" width=\"130\" height=\"155\" \/>N\u00e9anmoins le portage salarial conna\u00eet encore quelques impr\u00e9cisions, notamment quant au contrat liant port\u00e9 et soci\u00e9t\u00e9 de portage. Est-ce un v\u00e9ritable contrat de travail, faute de lien de subordination entre employeur et salari\u00e9 port\u00e9 ? Faut-il recourir au CDI, CDD, temps partiel, travail intermittent ? Des questions restent en suspens et des am\u00e9nagements l\u00e9gaux viendront s\u00fbrement r\u00e9pondre \u00e0 ces questions. Il faut donc rester vigilant sur son statut : en effet, le co\u00fbt d\u2019un CDD est sup\u00e9rieur \u00e0 celui du CDI, compte tenu de sa pr\u00e9carit\u00e9, notamment sur des p\u00e9riodes courtes.<\/p>\n<h4>Comparaison avec l&rsquo;auto-entreprise<\/h4>\n<p><span class=\"exergue\">L\u2019auto-entreprise peut concurrencer le portage salarial sur plusieurs points :<\/span><\/p>\n<ul>\n<li>L\u2019auto-entreprise b\u00e9n\u00e9ficie d\u00e9j\u00e0 d&rsquo;une gestion simplifi\u00e9e (formalit\u00e9s de constitution simplifi\u00e9es, absence de comptes annuels, franchise de TVA\u2026),<\/li>\n<\/ul>\n<ul>\n<li>La cl\u00f4ture de l\u2019auto-entreprise est aussi simplifi\u00e9e,<\/li>\n<\/ul>\n<ul>\n<li>L\u2019auto-entreprise est d\u2019avantage adapt\u00e9e \u00e0 une activit\u00e9 commerciale et artisanale, avec des prestations \u00e0 faibles co\u00fbts (moins de 1 000 euros), pour une client\u00e8le diversifi\u00e9e,<\/li>\n<\/ul>\n<ul>\n<li>Elle permet vraiment d\u2019\u00eatre autonome et pleinement consacr\u00e9 \u00e0 son projet, et permet de cr\u00e9er sa propre identit\u00e9,<\/li>\n<\/ul>\n<ul>\n<li>L\u2019auto-entreprise permet\u00a0 aussi d\u2019\u00e9voluer vers d\u2019autres statuts juridiques si le projet se d\u00e9veloppe bien (le port\u00e9 devra d\u00e9marrer de rien),<\/li>\n<\/ul>\n<ul>\n<li><span style=\"line-height: 1.5em;\">Pas de TVA, ce qui repr\u00e9sente un r\u00e9el avantage en cas de prestation \u00e0 des particuliers.<\/span><\/li>\n<\/ul>\n<p>Enfin, <span class=\"exergue\">le portage salarial conna\u00eet un certain nombre d\u2019obligations, notamment si le port\u00e9 veut b\u00e9n\u00e9ficier de l\u2019assurance ch\u00f4mage en cas d\u2019\u00e9chec\u00a0:<\/span><\/p>\n<ul>\n<li>Statut de cadre,<\/li>\n<\/ul>\n<ul>\n<li>R\u00e9mun\u00e9ration minimum de 2 900 euros bruts mensuels pour un emploi \u00e0 temps plein,<\/li>\n<\/ul>\n<ul>\n<li>Souscription d\u2019une garantie financi\u00e8re aupr\u00e8s d\u2019un \u00e9tablissement de cr\u00e9dit,<\/li>\n<\/ul>\n<ul>\n<li>Comptes-rendus r\u00e9guliers \u00e0 destination de la soci\u00e9t\u00e9 de portage.<\/li>\n<\/ul>\n<h4><strong>Petite simulation<\/strong><\/h4>\n<p>Attention, les taux peuvent varier en fonction du niveau de r\u00e9mun\u00e9ration et de la convention collective !<\/p>\n<ul>\n<li><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-6462 alignright\" style=\"margin-left: 10px;\" title=\"portage salarial face \u00e0 la cr\u00e9ation d'entreprise\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/up-down.jpg\" alt=\"la cr\u00e9ation d'entreprise face au portage salarial\" width=\"110\" height=\"140\" \/><span class=\"exergue\">Portage salarial<\/span> : facturation de 4 950 \u20ac \u00e0 un client\n<ul>\n<li>Commission de l\u2019entreprise de portage : soit 495 \u20ac<\/li>\n<li>Charges sociales (patronales + salariales) = 2 240 \u20ac<\/li>\n<li>Net per\u00e7u = 2 215 \u20ac, soit 45 % de la facturation client.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><span class=\"exergue\">Auto-entreprise<\/span> : facturation de 4 950 \u20ac\u00a0 \u00e0 un client\n<ul>\n<li>Charges sociales = 24, 60 %, soit 1 217,70 \u20ac<\/li>\n<li>Net per\u00e7u : 3 732,30 \u20ac soit 75 % de la facturation client.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span class=\"exergue\">Le portage salarial peut donc \u00eatre une alternative \u00e0 la cr\u00e9ation d\u2019une entreprise au sens propre du terme.<\/span> Le choix s&rsquo;orientera en fonction du projet, des attentes personnelles en mati\u00e8re de protection sociale (assurance maladie, vieillesse, ch\u00f4mage\u2026), des perspectives d\u2019\u00e9volutions \u00e0 moyen terme\u2026<\/p>\n<p><strong>N\u2019h\u00e9sitez pas \u00e0 solliciter les conseils d\u2019un expert-comptable pour \u00eatre assur\u00e9 de faire le bon choix\u00a0!<\/strong><\/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\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/portage-salarial-04162014avalau1\/\" target=\"_self\" rel=\"noopener noreferrer\">Le portage salarial<\/a><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/22714-2\/\" data-mil=\"7599\"><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\/\" data-mil=\"7599\"><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\/\" data-mil=\"7599\"><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\/\" data-mil=\"7599\"><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\/\" data-mil=\"7599\"><span class=\"s3\">Les crit\u00e8res pour choisir son statut juridique<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le portage salarial est apparu en France il y a une trentaine d\u2019ann\u00e9es.\u00a0 C\u2019est une organisation du travail par laquelle un professionnel autonome confie \u00e0 une structure (\u00ab\u00a0entreprise de portage salarial\u00a0\u00bb) la facturation et la gestion administrative des missions ou&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6470,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-7754","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 : avant de cr\u00e9er votre entreprise ?<\/title>\n<meta name=\"description\" content=\"Le portage salarial est apparu en France il y a une trentaine d\u2019ann\u00e9es. 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