Regulated activities and contracts · France and Switzerland : separate country-labelled rules
Portage or personnel leasing: compare the actual setup
French portage salarial and Swiss personnel leasing are different arrangements, despite both involving a worker, intermediary and client. Compare the actual contracts, employer powers, fees and remuneration. The tripartite map makes those relationships visible without equating them to self-employment, promising a fixed take-home percentage or treating a French portage company as automatically authorised to supply staff in Switzerland.
- Official texts cited
- Sources checked on
- Drafted with AI assistance, our method
General legal information with official references and dated checks. It is not personalised advice: for a decision that commits you, have your situation checked by a qualified professional.
Julie by AlphaDeep
What was invoiced and actually collected?
Match invoice, period and payment. Issued revenue is not automatically cash in the activity account.
Read the referencesYour question concerns “Portage or personnel leasing: compare the actual setup”. I can help organise the facts and records. Which document have you received or prepared, and is this a French or Swiss matter?
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Which records are still missing from your file?
Indicate which records you have. The result identifies gaps and prepares a complete question for Julie, without requiring an account.
Fictional example · Your preparation
Point to complete: Activity account and payroll. L1254-25 provides information on payments, costs, contributions and remuneration items within its scope. Compare account and payslip.
- French umbrella-employment contracts
- Record available
- Client invoice and payment
- Record available
- Fees, contributions and reserve
- Record available
- Activity account and payroll
- Needs checking
- Records indicated
- 3 / 4
- Arithmetic result
- 700.00
- What does the monthly French activity account show?
Use one currency and one period. Initial figures are fictional; the result is arithmetic only. The remainder before other deductions is not net salary. This worksheet organises records; it does not establish admissibility, entitlement or a procedural outcome.
Which contracts organise French portage salarial?
L1254-1 distinguishes client-commercial and worker-employment relationships. A service agreement alone does not establish the whole arrangement.
Code du travail art.L1254-1Code du travail art.L1254-25Code du travail art.L1254-5823.11 : Art. 12 Autorisation obligatoire823.11 : Art. 19 Contrat de travail823.11 : Art. 22 Contrat de location de servicesService Public Entreprendre : Portage salarial
Which documents answer which questions?
| Record or information | Issue to check |
|---|---|
| French umbrella-employment contracts | L1254-1 distinguishes client-commercial and worker-employment relationships. A service agreement alone does not establish the whole arrangement. |
| Client invoice and payment | Match invoice, period and payment. Issued revenue is not automatically cash in the activity account. |
| Fees, contributions and reserve | Separate management costs, expenses, contributions and other items. The worksheet validates no unverified reserve percentage. |
| Activity account and payroll | L1254-25 provides information on payments, costs, contributions and remuneration items within its scope. Compare account and payslip. |
Code du travail art.L1254-1Code du travail art.L1254-25Code du travail art.L1254-5823.11 : Art. 12 Autorisation obligatoire823.11 : Art. 19 Contrat de travail823.11 : Art. 22 Contrat de location de servicesService Public Entreprendre : Portage salarial
What was invoiced and actually collected?
Match invoice, period and payment. Issued revenue is not automatically cash in the activity account.
Which fees and deductions are documented?
Separate management costs, expenses, contributions and other items. The worksheet validates no unverified reserve percentage.
What does the monthly French activity account show?
L1254-25 provides information on payments, costs, contributions and remuneration items within its scope. Compare account and payslip.
Which official provision helps explain this situation?
L'entreprise de portage salarial met en place et gère pour chaque salarié porté un compte d'activité.
In plain English: No. The calculation subtracts only entered charges from the invoice amount. It is not a complete payroll or contribution simulation.
Is the amount after entered costs net salary?
No. The calculation subtracts only entered charges from the invoice amount. It is not a complete payroll or contribution simulation.
Code du travail art.L1254-1Code du travail art.L1254-25Code du travail art.L1254-5823.11 : Art. 12 Autorisation obligatoire823.11 : Art. 19 Contrat de travail823.11 : Art. 22 Contrat de location de servicesService Public Entreprendre : Portage salarial
Is Swiss personnel leasing the same status?
No. LSE 12,19 and22 govern authorisation, employment and client leasing terms within their scope, including a foreign-to-Switzerland leasing prohibition in its terms.
Code du travail art.L1254-1Code du travail art.L1254-25Code du travail art.L1254-5823.11 : Art. 12 Autorisation obligatoire823.11 : Art. 19 Contrat de travail823.11 : Art. 22 Contrat de location de servicesService Public Entreprendre : Portage salarial
How should a reserve or unexplained deduction be checked?
Connect line, contract, actual applicable agreement and movement. A label alone proves neither rate nor availability.
What does the portage file prepare?
It connects contracts, invoice, costs and account. It promises no net-pay percentage and creates no Swiss portage regime.
What other questions arise in this file?
What was invoiced and actually collected?
Match invoice, period and payment. Issued revenue is not automatically cash in the activity account.
Code du travail art.L1254-1Code du travail art.L1254-25Code du travail art.L1254-5823.11 : Art. 12 Autorisation obligatoire823.11 : Art. 19 Contrat de travail823.11 : Art. 22 Contrat de location de servicesService Public Entreprendre : Portage salarial
What does the monthly French activity account show?
L1254-25 provides information on payments, costs, contributions and remuneration items within its scope. Compare account and payslip.
Code du travail art.L1254-1Code du travail art.L1254-25Code du travail art.L1254-5823.11 : Art. 12 Autorisation obligatoire823.11 : Art. 19 Contrat de travail823.11 : Art. 22 Contrat de location de servicesService Public Entreprendre : Portage salarial
Is the amount after entered costs net salary?
No. The calculation subtracts only entered charges from the invoice amount. It is not a complete payroll or contribution simulation.
Code du travail art.L1254-1Code du travail art.L1254-25Code du travail art.L1254-5823.11 : Art. 12 Autorisation obligatoire823.11 : Art. 19 Contrat de travail823.11 : Art. 22 Contrat de location de servicesService Public Entreprendre : Portage salarial
How should a reserve or unexplained deduction be checked?
Connect line, contract, actual applicable agreement and movement. A label alone proves neither rate nor availability.
Code du travail art.L1254-1Code du travail art.L1254-25Code du travail art.L1254-5823.11 : Art. 12 Autorisation obligatoire823.11 : Art. 19 Contrat de travail823.11 : Art. 22 Contrat de location de servicesService Public Entreprendre : Portage salarial
Which official references should you consult?
- Code du travail art.L1254-1Légifrance
- Code du travail art.L1254-25Légifrance
- Code du travail art.L1254-5Légifrance
- 823.11 : Art. 12 Autorisation obligatoireFedlex
- 823.11 : Art. 19 Contrat de travailFedlex
- 823.11 : Art. 22 Contrat de location de servicesFedlex
- Service Public Entreprendre : Portage salarialSource officielle
Texts cited last checked: 1 November 2026