ETM

What ETM does

ETM (legal entity: SASU ETM, RCS Paris 390 635 316) is a French payroll portage (portage salarial) company founded in 1993 and headquartered at 11 rue Tronchet, 75008 Paris. It enables independent consultants and freelancers — including managers de transition, IT professionals, engineers, coaches/trainers, and design professionals — to operate under employee status while retaining commercial autonomy. ETM handles end-to-end administrative, legal, accounting, and payroll functions, including salary calculation, social-contribution remittance, and tax withholding (prélèvement à la source) on behalf of carried employees; it also provides professional liability insurance via Allianz, a mandatory financial guarantee via AXA, and employee-style benefits (meal vouchers via Swile, training access via OPCO AKTO).

The core product is the Portage Salarial Service, supplemented by an online income simulation tool and the LAYA-backed extranet platform (extranet.etmportage.fr) for real-time mission tracking, invoicing, and account administration. Document management is integrated via MyPeopleDoc. ETM is certified under the PEPS Label (audited by AFNOR Certification) and holds the FranceRSE Level 2** ESG certification (ESTRADS Certification).

ETM generates revenue via recurring management fees (frais de gestion) of 5–10% of each consultant's pre-tax turnover, plus ancillary managed services for payroll processing. Disclosed 2023 revenue is €35 million across 500+ supported consultants. The company is a single-member SASU within the ETM GROUP conglomerate (joined 2018), with Emmanuel MARTIN as Président – Directeur Général. Distribution is single-country (France), delivered via direct advisor-led sales, an enterprise B2B motion for client companies engaging external consultants, and word-of-mouth referrals from the existing consultant base.

Name

ETM

Legal name

SASU ETM

Website

https://etmmanagement.com

Company type

Private

Founded year

1993

Operating status

Operating

Headcount range

101–250 employees

Short description

ETM is a French payroll portage firm founded in 1993 that enables independent consultants — including managers de transition, IT professionals, engineers, and trainers — to operate under employee status by handling contracts, payroll, social contributions, and tax withholding in exchange for recurring management fees of 5–10% of pre-tax turnover.

Ownership category

akta.pro rank

Headquarters

HQ city

Paris

HQ country

France

HQ region

Europe

Offices1 record

Markets served

GTM type

B2C

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Marketing or Sales, Infrastructure

Revenue model

1. Management Fees (Frais de gestion): ETM charges management fees calculated as a percentage of the consultant's pre-tax turnover (CA HT). These fees, typically ranging between 5% and 10%, cover administrative, legal, accounting, and commercial services provided by the portage company. This is the primary revenue stream for ETM's portage salarial operations.
2. Payroll Processing Services: ETM handles all payroll processing for portage consultants, including salary calculation, social contributions, tax withholding (prélèvement à la source), and payment. The company takes responsibility for collecting and remitting income taxes to the French tax administration on behalf of salaried consultants.

Pricing tiers

Go-to-market motion3 records

Distribution channels4 records

Marketing channels6 records

Core offering

ETM provides portage salarial services in France, allowing independent consultants to operate under salaried employee status while retaining full autonomy to choose their missions, clients, and rates. ETM acts as the employer of record, handling all administrative, legal, accounting, payroll, invoicing, social contributions, and tax withholding for the consultant, and paying them a net salary representing 47%–52% of their pre-tax turnover after a 5%–10% management fee. The company is a pioneer in the sector, founded in 1993, originally specializing in Management de Transition and now serving 800+ professional categories nationwide.

Product overview

ETM offers a unified portage salarial platform that enables independent consultants and freelancers to operate under employee status while maintaining professional autonomy. The core offering centers on the Portage Salarial Service, complemented by a Salary Simulation Tool for income estimation and the LAYA Extranet Platform for real-time activity tracking and account management. Originally specializing in Management de Transition services, ETM has expanded to serve over 800 professional categories including IT consultants, engineers, trainers, and creative professionals.

Differentiator

Problem solved

Functional benefit

Products and services

• Portage Salarial Service Full portage salarial arrangement under which independent consultants operate as salaried employees of ETM while retaining autonomy over clients, missions, and rates. ETM handles all administrative, legal, accounting, invoicing, payroll, social contributions, and tax withholding for the consultant, who receives a net salary representing 47%–52% of pre-tax turnover after a 5%–10% management fee.
• Management de Transition Services Specialized portage salarial services for interim managers, transition leaders, and senior executives providing strategic transformation, organizational change leadership, and short-term executive assignments across French enterprises. ETM's founding area of expertise, delivered with full social protection and administrative outsourcing.
• Salary Simulation Tool

Quantifiable outcome

• 35 million euros revenue in 2023, demonstrating company scale and market position
• +3 more outcomes

Named customers3 records

Segments6 records

Ideal customer profiles2 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Integration2 records

Feature3 records

Partnerships

Five partnerships are on record, tiered core and minor.

• AllianzcoreOthersAllianz provides ETM's professional liability insurance (Responsabilité Civile Professionnelle - RCP) that covers consultants against bodily, material, or immaterial damages caused to third parties during their assignments.
• PEPS (Syndicat des Professionnels de l'Emploi en Portage Salarial)coreStrategic or Co-development PartnerPEPS is the main professional employers' union for portage salarial in France. ETM is a long-standing member of PEPS, which guarantees the protection and defense of salaried consultants' rights. The union ensures transparent and compliant portage salarial practices.
• AKTOminorOthersAKTO is the OPCO (Opérateur de Compétences) for the portage salarial sector. ETM contributes annually to AKTO to provide training budget for its consultants, enabling access to referenced training programs and professional development.
• SwileminorOthersSwile provides meal voucher benefits (titres restaurants) for ETM's consultants, offering additional employee-like benefits to portage employees.
• ESTRADS CertificationminorOthersESTRADS Certification is the certifying body for FranceRSE, the French label for social, environmental, and economic responsibility. ESTRADS awarded ETM the FranceRSE certification recognizing the company's CSR commitments.

Scale indicators5 records

Recent moves7 records

Expansion highlights5 records

Broad incumbents

• ManpowerGroup France: A global staffing leader with a French portage salarial business (ITG), comparable to ETM as a broader workforce solutions incumbent that includes portage as part of a wider service portfolio.
• ALTEN Portage: The portage arm of ALTEN Group, a large French engineering and IT consulting firm, comparable to ETM as a portage channel serving independent engineering and IT consultants at greater scale.

Direct peers

• Portageo: A French portage salarial company offering the same consultant onboarding, payroll, and administrative services as ETM, competing for the same freelance population in France.
• ABC Portage: A French portage salarial firm providing salary portage, administrative management, and consulting support to independent professionals — a close direct competitor to ETM's core offering.
• Freelance.com: A French platform for independent consultants that combines portage salarial services with a freelancer marketplace, overlapping directly with ETM's consultant-facing value proposition.
• ITG (now part of ManpowerGroup): One of the historical pioneers and largest French portage salarial firms, directly comparable to ETM as a full-service payroll portage provider for independent consultants across multiple professional categories.
• AKSIS Portage: A French portage salarial company offering payroll management, consulting support, and certified portage services to independent professionals — competing with ETM for the same SME and freelancer clients.

Others

• Swile: A French employee benefits platform (meal vouchers, gift cards) that is a partner to ETM but also increasingly embedded in the broader HR/payroll ecosystem, making it thematically adjacent rather than a direct competitor.
• PEPS (Syndicat des Professionnels de l'Emploi en Portage Salarial): The main French portage salarial employers' union of which ETM is a member; comparable as the industry body that defines compliance standards and codes of practice for the same market ETM operates in.

Emerging players

• Regie Sceni (QAPA Group): An emerging French portage salarial player focused on digital onboarding and lower-fee positioning, comparable to ETM in service scope but differentiated by a more tech-native go-to-market.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat4 records

Key risks6 records

Key highlights6 records

Customer concentration

• LinkedInlinkedin.com/company/etm_2
• Instagraminstagram.com/etm_management_portagesalarial

Compliance2 records

Revenue estimate

Valuation estimate

Number of profiles

Profiles1 record

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about ETM