Leader’s status

Leader status:

The choice of the executive’s social security system will have a direct impact on personal taxation, his retirement and provident insurance and on the management of his assets. For this reason, your chartered accountant is the best placed partner to provide you with all the useful information and help you choose the scheme best suited to your professional, personal and family situation.

The manager’s social regime depends on the legal structure chosen and his function within it.

The choice of status is a real subject that has different aspects:

– Remuneration, salary or TNS income, professional income or dividends
– Consequences of the choice for the spouse if he works with the manager
– Choice of social coverage
– Complementary pension: Madelin, Art. 83, Art. 82 ….
– Civil liability of the director and protection of his assets.

This choice is driven by personal parameters that will change over time depending on the evolution of:

– The manager’s age and family situation
– The composition of professional and private assets
– Tax and social laws

Our collaborators will help you:

– Define your objectives and the resulting strategy
– Implement the solutions adapted to your choices
– Regularly review the strategy and the solutions according to the evolutions

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    A&S expertise, your consulting firm, management, chartered accountancy, social management and payroll and statutory auditors at your service in the PACA region.


    Le Canéopole Bâtiment C
    11 Chemin de l’Industrie, 06110 Le Cannet

    Tél :

    – 04 92 18 61 20
    – 04 93 45 76 43
    Fax : 04 93 69 93 95