Estimating one’s salary in salary portage requires breaking down a chain of deductions that separates the invoiced revenue from the net salary paid each month. The mechanism is not opaque, but each deduction item weighs differently depending on the chosen portage company, the volume of activity, and the management of professional expenses. Understanding these steps allows for setting a daily average rate consistent with a realistic salary goal.
Conventional thresholds 2026 and minimum salary floor in salary portage
Most online simulators ask for an invoiced revenue or a daily average rate (TJM), without reminding that a legal floor governs the salary. The collective branch agreement (IDCC 3219) imposes a minimum gross salary between 70% and 85% of the monthly ceiling of Social Security depending on the consultant’s profile (junior, senior, fixed-days).
The PMSS reaches 4,005 euros in 2026. A junior consultant cannot therefore receive a gross monthly salary lower than approximately 70% of this amount, which sets a threshold below which no mission is economically viable in portage. Translated into pricing, this points to a realistic minimum TJM around 250 to 350 euros per day, depending on the number of days actually worked in the month.
Ignoring this floor means underestimating one’s salary from the start. A consultant who sets a TJM of 200 euros will mechanically find themselves below the conventional minimum once management fees and contributions are deducted, which poses a compliance issue for the portage company itself.
From revenue to net salary: the deduction mechanism
The journey of one euro invoiced to the consultant’s bank account goes through several successive items. Before consulting the site Les 4 Vérités to refine your estimate via a dedicated tool, it is useful to understand the logic of each deduction.
The invoiced revenue excluding tax constitutes the starting point. The portage company first deducts its management fees, generally between 5% and 10% of the HT revenue. Next come employer and employee social contributions, which represent the heaviest part of the deduction.
- Management fees cover administration, payroll processing, professional liability insurance, and support. A low rate does not guarantee a better net if associated services are charged separately.
- Employer and employee contributions finance social protection (health insurance, retirement, unemployment, provident). Their cumulative weight absorbs a significant portion of the remaining revenue after management fees.
- Declared professional expenses (travel, equipment, software subscriptions) are deducted from the revenue before calculating contributions, which reduces the social base and increases the net received.
- The withholding tax on income applies to the taxable net salary, as for any regular employee.
At the end of this chain, the net salary generally represents between 45% and 60% of the invoiced revenue excluding tax. The gap between these two limits mainly depends on the negotiated management fee rate and the volume of declared professional expenses.
Management fees in salary portage: what influences the bill
The law simplifying economic life adopted in May 2026 removed the obligation for specific administrative declarations for portage companies (article L1254-27 of the Labor Code). This measure facilitates the entry of new players into the market, which intensifies competition on management fees and the services offered.
A consultant comparing two companies with management fees of 5% and 8% respectively cannot limit themselves to the gross rate. The company with 5% may charge separately for mandatory health insurance, professional liability insurance, or access to a mission management tool. The company with 8% may include all these services in its package.
The relevant criterion remains the total cost relative to the revenue, not the displayed rate. Requesting a detailed breakdown before signing the portage contract avoids unpleasant surprises at the time of the first payslip.
Setting a TJM consistent with a net salary goal
The reverse calculation, starting from the desired net salary to determine the TJM, is more reliable than the top-down approach of invoicing an arbitrary amount and seeing the result. The method consists of a few steps.
Define a target monthly net salary. Apply a multiplier coefficient to reintegrate social contributions and management fees. The commonly observed ratio is around 2: to receive 3,000 euros net, one must invoice approximately 6,000 euros HT per month. This ratio varies depending on the portage company and the level of declared professional expenses.
Divide the target monthly revenue by the number of actually billable days. A month rarely has more than 18 to 20 billable days once holidays, prospecting days, and inter-mission periods are removed. Overestimating this number of days is the most common mistake in calculating the TJM.
A consultant aiming for 3,000 euros net monthly with a target revenue of 6,000 euros and 18 billable days arrives at a TJM of about 333 euros. This amount remains within the range of the minimum viable TJM identified above, confirming the consistency of the estimate.
The limits of a quick salary simulation in portage
Online simulators provide a useful estimate, but several variables escape their modeling. Inter-mission periods, during which no revenue is generated, are not always included in the annualized calculation. A consultant who invoices for 10 months out of 12 sees their annual net income drop by nearly 17% compared to a simulation based on 12 full months.
Field feedback also varies on the treatment of professional expenses. Some portage companies cap the deduction at a fixed percentage of the revenue, while others accept actual expenses without limit as long as they are justified. The management of professional expenses can vary the net by several hundred euros per month.
The simulation remains a starting point. It gains in precision when it incorporates the actual number of billed days over the year, the effective management fee rate (including services), and a realistic estimate of recurring professional expenses. The payslip of the first month of activity provides the most reliable data to adjust the TJM and recalibrate salary goals.