Which Status Should a Freelancer Choose?

The First Mission of an Independent Consultant When Starting Out as a Freelancer

The Main Legal Options for Freelancers

Before diving headfirst into a structure that appears to offer the greatest advantages, you should first ask yourself (at least) one essential question: Which status is truly right for me?
A delicate question… one that naturally leads to many others:
What exactly am I selling?
To whom?
What is my business plan?
How will I find my clients? Through which channels?
What are my financial projections?
By having a clear understanding of your offer, you’ll be able to choose the status that suits you best.

1. The Micro‑Enterprise (Auto‑Entrepreneur)

For whom? Freelancers who are just starting out or who want to test their activity with minimal expenses.

Advantages:

• Simple administrative process (free registration via the INPI one‑stop portal)
• Social contributions calculated on turnover
• VAT exemption up to €36,800 (services)

Limitations in 2025:

• Turnover cap: €77,700 for service‑based activities
• No deduction of business expenses
• Limited social protection

2. The Sole Proprietorship (EI)

For whom? Freelancers who want to keep a simple structure while protecting their personal assets.

Advantages:

• Automatic separation of assets: only business‑related assets can be seized in the event of debt.
• No required share capital.
• Possible tax choice: income tax or an option for corporate tax.
• Simplified transfer of ownership: sale or transfer to a company without liquidation.

Disadvantages:

• Personal liability applies in the event of serious misconduct.
• More comprehensive accounting requirements than the micro‑enterprise regime.
• Less clarity than a company structure for partners or investors.

Good to Know:

• Since 2023, all procedures must be completed via the INPI One‑Stop Portal.
• The mention “EI” is mandatory on all professional documents (invoices, quotes, website, etc.).

3. The SASU (Single‑Member Simplified Joint‑Stock Company)

For whom? Freelancers with high turnover or growth ambitions.

Advantages:

• Enhanced professional image
• Possibility to pay yourself dividends
• Social protection under the general scheme

Disadvantages:

• Heavier accounting requirements
• Higher setup and management costs

4. The EURL (Single‑Member Limited Liability Company)

For whom? Entrepreneurs who want to create a company on their own, with a more formal structure and limited liability.

Advantages:

• Limited liability based on capital contributions: personal assets are protected (except in cases of serious management misconduct).
• Company status: greater credibility with partners and banks.
• Optional tax regime: income tax or corporate tax.
• Scalable: the EURL can be easily converted into an LLC (SARL) if additional partners join the activity.

Disadvantages:

• Less protective social regime for the manager (affiliation to the Social Security scheme for independents).
• More demanding accounting obligations than the micro‑enterprise or Sole Proprietorship.
• More complex setup and management formalities.

Good to Know:
The EURL is ideal for testing a project on your own while laying the foundations for a future multi‑partner company. It is often chosen for activities with strong growth potential or those requiring investment.

5. The French EOR Complete Solution

For whom? Freelancers who want to maintain the security of Employee status while remaining fully autonomous.

Advantages:

• Employee status (retirement, unemployment benefits, health insurance)
• Delegated administrative management
• Legal security (employment contract)

What’s New in 2025:

• Risk of reclassification as disguised employment after 3 years with the same client
• Easier access to the CPF for Consultants within the French EOR complete solution

The French EOR complete solution allows freelancers who are not formally registered as independent businesses to carry out their activity with full autonomy, without administrative or management constraints, while benefiting from the social protections attached to Employee status. You are relieved of all administrative and tax‑related tasks while still enjoying full social protection.
It guarantees that you can work independently while benefiting from an established network and personalised support for your professional development — particularly during the preparation, launch, and growth phases of your activity.

For more information about the French EOR complete solution:

6. The CAE (Cooperative of Independent Workers)

The Activity and Employment Cooperative. This model allows you to remain autonomous in creating and developing your business project while benefiting from Employee status within a dedicated structure.

Quick Comparison of the Different Statuses

Status	Simplicity	Social contributions	Social protection	Turnover cap	Protected assets
Micro‑Enterprise	⭐⭐⭐⭐	Low	Low	€77,700	No
EI	⭐⭐⭐	Medium	Medium	Unlimited	Yes
SASU	⭐⭐	Medium to High	Good	Unlimited	Yes (through the company)
EURL	⭐⭐	Medium to High	Medium to Low	Unlimited	Yes (through the company)
French EOR complete solution	⭐⭐⭐⭐	Medium	Excellent	Unlimited	Yes (Employee status)

The right status is the one that allows you to work with peace of mind, aligned with your ambitions and your lifestyle. In 2025, the available options are more flexible — but also more regulated. Don’t hesitate to seek guidance to choose the framework that best fits your activity.

Go Further: