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Self-employed · Grow your business

Employee, self-employed or SRL: which status leaves you the most in 2026?

Updated on

Compare statuses for my budget

For a budget of €5,000 a month in 2026, i.e. what your client or employer pays, a single person keeps about €2,614 net as an employee, €2,265 through Smart, €2,764 as a self-employed person and €3,002 through a company (SRL, private limited company). Below about €4,167 of budget a month, the company pays everything out as remuneration and does little better than self-employment; above that, the gap widens quickly: €238 more a month at €5,000, €1,033 at €8,000, before the company’s own costs.

Net pay is not the whole story: an employee also receives holiday pay and often a year-end bonus, and is covered against unemployment; the self-employed person and the company have costs that this budget must pay.

The net income of each status, for the same budget

Single person, no children, municipal tax of 7%. The budget is what the client or employer pays each month, excluding VAT. For the employee, it includes employer contributions of 25%.

Budget per monthEmployeeThrough SmartSelf-employedCompany (SRL)
€3,000€2,159€1,810€1,904€1,937
€4,000€2,309€2,162€2,334€2,382
€5,000€2,614€2,265€2,764€3,002
€6,000€2,964€2,453€3,156€3,658
€8,000€3,628€2,975€3,937€4,970
€10,000€4,275€3,480€4,752€6,282
€12,000€4,922€3,967€5,629€7,594
Net per month in 2026, without professional expenses. Indexo calculation (the engine’s status comparison): employee with white-collar status; Smart with its 6.5% contribution; self-employed as a main occupation; SRL with remuneration of about €50,000, corporate income tax and VVPR-bis dividends at 18%.

The gap between the company and self-employment, by budget

€0+€500+€1,000+€1,500+€2,000€2,500€5,000€7,500€10,000€12,000

As long as the budget stays below €4,167 a month (€50,000 a year), everything is paid out as remuneration: the gap is limited to the director’s lump-sum expenses. Above that, profit taxed at 20% and then distributed at 18% widens the gap. The exact figures are in the table above. With €500 of expenses a month, for a €5,000 budget: €2,549 net as a self-employed person, €2,674 through a company.

What net pay does not show

  • Unemployment. Employees and Smart members are covered. The self-employed are not; in the event of a forced interruption or economic difficulties, they can apply to their social insurance fund for the bridging right.
  • Holiday pay and the 13th month. The employee also receives double holiday pay and often a year-end bonus, paid by the employer on top of this budget.
  • Pension. A self-employed person’s statutory pension usually needs topping up: the PLCI (supplementary pension for the self-employed) or, through a company, an individual pension commitment (IPC) does this, with a tax benefit.
  • Costs. The self-employed person and the company deduct their costs, but they still pay them. The company also pays an accountant and an annual contribution.
  • Company conditions. The reduced corporate income tax rate requires a minimum remuneration; VVPR-bis requires new shares paid up in cash and a holding period.

To fine-tune the split between remuneration, dividends, liquidation reserve and IPC, use Pay for the director of an SRL.

Compare statuses for my budget

Enter the monthly budget and your expenses: Indexo calculates the net income of each status with the same engine as the calculator. Nothing is sent: everything is calculated in your browser.

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Frequently asked questions

From what income should you move to a company?

In our examples (single, no expenses), the company only really makes a difference above about €4,167 of budget a month, when part of the profit can stay in the company or be paid out as a dividend: €238 more a month at €5,000. The company’s costs (accountant, annual contribution), the VVPR-bis conditions and your need for cash push this threshold up: do the calculation with an accountant before deciding.

Is the employee at a disadvantage in this comparison?

Partly: the budget only counts the monthly salary and employer contributions. Double holiday pay and the year-end bonus, paid by the employer, come on top, and the employee is covered against unemployment.

Who is Smart for?

For people who invoice one-off assignments without wanting to become self-employed: the cooperative invoices for you, takes a contribution of 6.5% and pays you a salary, with an employee’s protection. See Smart member.

Is a self-employed person entitled to unemployment benefit?

Not on the basis of their self-employed activity. In the event of a forced interruption, closure due to economic difficulties or bankruptcy, they can apply for the bridging right, a financial benefit with certain social rights maintained.

What next?

Sources

Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.