In a rapidly changing world of work and in which companies are less and less interested in engaging in an employment relationship, alternative solutions to the use of self-employed workers exist.
Focus on wage portage, an atypical form of employment but whose flexibility is attracting more and more companies, especially in the IT and consulting sectors.
1 — What is wage portage?
Wage portage is aimed at people who want to work independently by choosing their missions and customers, but who do not dare to take the plunge of creating a business due, in particular, to the administrative burden associated with it.
It is a tripartite relationship with three stakeholders:
- The person being carried;
- The payroll outsourcing company;
- The client company.
In this diagram, the person being carried out provides services within a client company, which they themselves contacted and with which they directly negotiated the provision of services (mission, price, duration, etc.).
The person supported is therefore completely independent in the search for customers and the negotiation of services. She can also work for the benefit of various corporate clients and create her own business name with a view to creating a company in the future.
At the same time, the person covered concludes an employment contract with a wage portage company that takes care of all the administrative formalities (employment contract, payment of social security contributions, compulsory insurance subscriptions, etc.) and can offer services to support the employee's professional project.
The person supported therefore does not have to deal with the administrative burdens that may be linked to the status of self-employed person (starting a business, paying social security contributions, joining the RSI, etc.) and benefits from the advantages linked to the employee regime (unemployment benefits, pension benefits, etc.) and benefits from the advantages linked to the employee regime (unemployment benefits, pension benefits, etc.).
During the performance of the service, the person supported must also benefit from a minimum wage that cannot be less than the amount provided for in the applicable collective agreement (L. 1254-2 of the Labor Code).
Moreover, it is the payroll company that concludes the contract for the provision of services with the client company and is responsible for collecting the price of the services agreed upon by the person supported.
In exchange, she takes a commission on the price of the services with the person carried.
2 — What types of benefits are concerned?
Wage portage is reserved for certain areas of activity and requires, in most cases, a high level of skills of the persons covered. The sectors of finance, IT, marketing and human resources are mainly concerned.
In all cases, the client company can only use wage portage for occasional or one-off tasks that are not part of its normal and permanent activity and require expertise that it does not have internally (L. 1254-3 of the Labor Code).
Finally, the duration of the benefit may not exceed 36 months (L. 1254-4 of the Labor Code).
3 — What are the advantages for the client company?
For the client company, the advantage is clear: just like the use of self-employed workers, it can choose the person who will intervene on the mission it wishes to entrust to it without having to worry about the constraints specific to labor law.
It can therefore attract highly qualified profiles, without having to hire them permanently, which guarantees a certain flexibility in payroll management.
Very common in IT companies and consulting firms, this type of contract also makes it possible to limit the costs and difficulties associated with inter-contract periods.
Another significant advantage for the client company: the risk of litigation linked to the reclassification of a self-employed contract as a contract of employment is much more limited in terms of wage portage since the person being carried out already benefits from the status of employee with respect to the porting company.
In conclusion : wage portage is a particularly suitable solution for companies looking for highly qualified profiles to perform a particular service.
In fact, it makes it possible to use a service provider without exposing yourself to the risks of requalification specific to self-employed workers.
On the other hand, using a hired person will represent a significant cost for the client company since the remuneration of the supported employee cannot be less than the minimums provided for in the applicable collective agreement, to which should be added the commission of the porting company.
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