Spouse of the business owner: collaborator, partner or employee, the three statuses to know in 2026

The spouse who works in the business owner's company must have a specific status. There are three options: collaborating spouse, partner spouse, or salaried spouse. This choice should not be taken lightly: it affects the spouse's social security coverage, contributions, financial responsibility, and how their remuneration is treated in the company's accounts.

This page presents the rules published by Service-Public (page verified on 01/06/2026). It does not provide contribution rates or pension amounts: these are not included in the sources consulted for this page. It also does not indicate which status to choose for your specific situation.

The three statuses in one table

The scheme targets the spouse, civil partner, or cohabiting partner of the business owner. The relevant legal texts cited by Service-Public are articles L121-4 to L121-8 and R121-1 to R121-6 of the French Commercial Code.

Spouse/Partner

The collaborating spouse works regularly in the company, is not paid and, if the company is a corporation, is not a partner.

The business owner must have one of these statuses: sole proprietor (including micro-entrepreneur), sole managing partner of EURL, majority managing partner of SARL or SELARL.

Social protection. Service-Public states that a collaborating spouse benefits from "comprehensive social protection: health (including illness and work-related accidents)." The page also includes retirement and professional training. However, a collaborating spouse is not entitled to unemployment insurance.

Membership fees.

• He must pay a minimum flat-rate contribution for daily sickness benefits.
• He also pays a minimum contribution for basic retirement and disability-death benefits.
• He does not have to pay anything for health and maternity insurance, family allowances and CSG-CRDS.
• According to Service-Public, the amount of social security contributions varies depending on the company's situation and the income of the company manager.

Cumulative. The collaborating spouse can combine this status with salaried employment carried out elsewhere.

The 5-year limit

After 5 years, the declared collaborating spouse automatically loses this status. Their subsequent status is described in two ways on the Service-Public website: automatic transfer to the status of salaried spouse, unless a change of status is declared, or assignment of partner or employee status by the business owner. The exact rule should be verified before the deadline. In all cases, preparation for this deadline should be done in advance.

There are two exceptions:

• status acquired in 2022 or earlier by a person born in 1964 or earlier: it can be kept until a maximum of 67 years of age; ;
• Status acquired between 2017 and 2022: it can be kept until December 31, 2026 at the latest.

If you fall into the second category, December 31, 2026 is fast approaching. Service-Public does not describe the situation beyond this date in the passage read for this page.

When the status ceases

The status automatically ceases in several cases, including the death of the business owner, divorce or the termination of the civil partnership.

Partner spouse

The spouse who is a partner has voting rights at general meetings. Their financial liability is limited to their contribution to the company's capital. The exception is the general partnership (SNC), where it is unlimited.

His contributions are calculated based on his professional income from the company. He must file a professional income tax return annually. He is taxed on his dividends. He is not eligible for unemployment insurance.

Spouse who is employed

The employed spouse has signed an employment contract (fixed-term or permanent) and receives a salary greater than or equal to €1,867.02 gross per month, i.e. the monthly minimum wage for 35 hours per week according to Service-Public (€12.31 gross per hour, decree of May 22, 2026).

His contributions are calculated based on his payslip. He benefits from full social protection (health, retirement, vocational training) and unemployment insurance.

If the business owner is a micro-entrepreneur, their spouse cannot take the status of salaried spouse.

The spouse's salary in the company's accounts

Service-Public indicates that the spouse's salary is deductible from the company's profit:

• in full, if the spouses are married under a separation of property regime; ;
• in full, if the manager joins an approved management center (CGA); ;
• within the limit of the annual amount of the minimum wage, if the spouses are married under a community property regime and without membership in a CGA.

The matrimonial property regime and membership in a CGA therefore change the portion of salary that reduces taxable income.

How is the status declared?

The business owner declares the spouse's status, either at the time of registration or later. A change of status is declared online through the business formalities portal. The spouse provides a written declaration confirming their chosen status (form R59983 for merchants, craftspeople, and professionals). They are then registered in the National Business Register (RNE).

Numerical example (fictitious profile)

Situation. Marc runs a sole proprietorship, subject to income tax under the actual profit regime, without being a member of a certified management center (CGA). His spouse works full-time in the business. He pays her a gross annual salary of €36,000 (assumed). His marginal tax rate is 30% (assumed). For comparison, we will consider two matrimonial property regimes: community property and separate property.

Issue. What portion of his spouse's salary can Marc deduct from his profit?

Strategy. Apply the Service-Public rule. In a joint ownership arrangement and without a CGA (Certified Management Center), the deduction is limited to the annual minimum wage (SMIC). In a separate property arrangement, it is total. The annual minimum wage is calculated here as 12 times the monthly minimum wage of €1,867.02, or €22,404.24. This is an approximate figure; Service-Public does not provide the annual amount.

Result.

In this scenario, the community without a CGA (Certified Management Center) leaves €13,595.76 of salary undeductible, resulting in €4,078.73 in income tax. This calculation ignores social security contributions, the rates for which are not provided in the sources consulted, and any other elements of the tax return. This profile is hypothetical. The figures illustrate the mechanism and do not reflect your specific situation.

What changes depending on your situation

• The form of the company : sole proprietorship, micro-enterprise, EURL, SARL or other. It limits the types of statuses that can be used.
• The matrimonial regime and membership or not in a CGA: they determine the deductible portion of the salary.
• The date of acquisition of collaborator status and the spouse's year of birth: they decide on the expiry date.
• The spouse's activity : another salaried job can be combined with the status of collaborator.
• The long-term project : entry into the capital, sale of the company, departure abroad. It depends on each case.

No results are guaranteed. The rule depends on your situation and must be examined on a case-by-case basis.