What is a “portage salarial” company in France ? 

The term "portage salarial" refers to a tripartite relationship between a consultant, an umbrella company, and a client company. This service enables the consultant to carry out an independent professional activity without having to create his own company. On the client's side, it allows the company to quickly access to an advanced external expertise without having to sign an employment contract. 

How does it work ?

Once registered with the umbrella company, the consultant searches for his own assignments and negotiates directly with client companies (terms of performance, duration, and price of the assignment).

Then he signs a work contract with the umbrella company, which gives him employee’s status and social rights (unemployment benefit, retirement pension, health insurance, etc.). 

At the same time, the umbrella company signs a service contract with the client company, found by the consultant, and takes care of all the administrative management, both for the mission and the consultant (social declaration, contract management, etc.). The client company has no administrative declaration (social nor fiscal) to make, nor any contribution to pay, wherever the company is registered (in France or abroad). 

At the end of the month, the consultant and the client company sign an Activity Report, which certifies the number of days worked by the consultant. 

The client company then pays the invoice issued by the umbrella company for the service provided by the consultant. It does not have to carry out any other administrative formalities. 

The umbrella company then transfers the consultant’s remuneration on his activity center, which he can use as he sees fit.