The Single-Personal Simplified Joint Stock Company (SASU) remains one of the preferred statuses for those who set out on their own. Its incorporation formalities have not changed. It is elsewhere that the Social Security financing law for 2026 has reshuffled the cards.
How to create a SASU in this new framework? What help remains accessible, and under what conditions? Here’s what’s changing this year.
Creating a SASU always involves the same steps
The SASU is a simplified joint stock company which has only one partner, a natural or legal person, whose liability remains limited to the amount of their contribution.
It all starts from the writing of SASU statutesthe document which establishes the organization of the company. The freedom left to the sole partner makes this the most delicate stage. These statutes also designate the president, the only mandatory management body, which can be you or a third party. Legalstart takes care of these formalities creation of a SASU from start to finish.
Then comes the share capitalthe amount of which you freely set from €1. At least half of cash contributions must be paid upon creation, the balance within five years following registration. Contributions in kind generally require an assessment by a contributions commissioner, unless none exceeds €30,000 and their total remains less than half of the capital.
What remains is the publication of a notice of incorporation in a medialegal announcementsthen registration. Since January 1, 2023, creation formalities go through the One stop shop of the INPI, which replaced the business formalities centers.
Since 2026, the Acre is no longer granted automatically
Until December 31, 2025, a president of SASU eligible got theAcre without any formality, the exemption following creation. This is no longer the case. You must now submit a request to Urssaf, accompanied by proof of creation of activity and documents establishing your eligibility.
The delay cannot be made up. You have 60 days from the opening date of the activity mentioned on this proof. Beyond that, the exemption is lost for this creation.
Access has also tightened. The aid targets specific situations: compensated job seeker, registration with France Travail for more than six months out of the last eighteen months, beneficiary of RSA or ASS, young people aged 18 to 25, under 30 without unemployment rights, creation in a priority district of the city or in the France rural revitalization zone, among others.
Attention : Acre is closed to you if you have already benefited from it during the previous three years, as part of another creation or resumption.
A significantly more modest exemption than before
The amount has also decreased. For a company director, the exemption concerns health insurance contributions, maternity insurance, basic pension, disability-death insurance and family allowances, for twelve months. It reaches 25% of these contributions as long as your professional income does not exceed €36,045, or 75% of the annual Social Security ceiling. Between €36,045 and €48,060, it becomes decreasing. From €48,060, it no longer applies.
Effective control of the company constitutes an additional condition. Holding more than half of the capital, including at least 35% personally, is one of them; other combinations exist. You must maintain this position for two years, otherwise Urssaf may withdraw the aid and claim the exempt contributions.
What these changes require before you get started
The calendar becomes a preparation parameter. Your supporting documents should be gathered before registration, since the 60-day counter starts when the activity opens, not when the Kbis is received. The choice of form therefore also takes place upstream. Choose the legal status of your business amounts to setting at the same time the social regime of the manager and the basis for calculating the exemption.
The amount released at start-up deserves the same arbitration. The SASU is subject to corporate tax (IS), the rate of which is 25%, reduced to 15% on the first €42,500 of profit for companies eligible for the reduced rate, which notably assumes fully paid-up capital. Paying only half of the contributions therefore eliminates this advantage.
Good to know: you are assimilated employee for your mandate as president as long as you receive remuneration in this capacity. Without remuneration, no affiliation to the general scheme occurs under the mandate.
The exemption is calculated on professional income, a president who pays himself nothing has nothing to exempt. The flexibility of the status does not change. Welcoming a partner transforms the SASU into an SAS without transformation, the legal form being the same. It is the aid environment that has tightened in 2026, not SASU itself.
