THE KNOWLEDGE ASK THE EXPERT


All in a day’s work...


Working as a freelancer or contractor in France, by Helena Fenn-Summers


I’m moving to France and want to set up as a freelancer or work as a contractor – what do I need to consider and what formalities are there (e.g. with the tax authorities)? First you must ensure that you have the right to work in France (or from France if you work remotely or even on-site for clients outside of France); this means EU citizenship, a carte de séjour permitting paid work, or a visa specifying that you have the right not just to stay in France, but to work. There are numerous types of, not only visas, but residence permits


– not all give the right to work and some may restrict the type of work you can undertake and how many hours of work can be under taken per year. The second thing to consider


is the regime you will work under. In France, just as in the UK, there are a number


of structures for self- employment ranging from auto-entrepreneur (similar to sole trader), portage salarial (a service which can be likened to umbrella companies in the UK, where freelancers and contractors work under the ‘umbrella’ of an organisation that undertakes administration for them and deducts tax and social charges, removing the need to be self-employed) or, you can set up a company (for example, a SARL) which is similar to, but perhaps more complex, than limited status in the UK. Not all regimes are suitable


for all types of work – for example, working for a single client is not permitted under the auto-entrepreneur regime and there is a ceiling on the amount that can be earned.


“A ‘portage’ is responsible for taking deductions at source as well as taking on liability, so work is on a PAYE basis”


What diff erences are there between the ‘auto- entrepreneur’ and the ‘portage’ regimes? One of the key diff erences is that a portage is responsible for taking deductions at source as well as taking on liability, so work is also on a PAYE basis and there is little to no administration – this is often the regime favoured by contractors or those working for one client only, which is not permitted when working as an auto-entrepreneur. Those working through a


portage also have employee status and are entitled to the benefi ts associated with this. Expenses (such as the home offi ce allowance) and travel can also be cited when working through a portage and may reduce the amount of social charges payable – the portage will make these deductions for you automatically when calculating your net pay. Very broadly speaking


as an example, a typical portage worker might be an IT contractor or a business consultant, working from home or on-site for a single client; whereas a language tutor, with multiple, occasional clients might benefi t more from the auto-entrepreneur regime and may benefi t from lower social charges.


What kind of work does the ‘portage’ system cover? Most portages cover desk- based and consultancy work for both remote workers and those based on-site – assisting contractors and freelancers engaged in a wide range of roles from IT to engineering and business consultants to copy-writing and most intellectual services in-between. There are a few exceptions,


such as some roles in the fi nancial sector, manual work, and roles in the health and wellness space – though there are a select few portages that specialise in the latter. ■


Helena Fenn-Summers runs Challenge & Co Portage which provides ‘portage’ service to English=-speaking clients throughout France freelanceinfrance.com


94 FRENCH PROPERTY NEWS: September/October 2023


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