Salariés vs freelances pour la R&D : quels impacts sur tes subventions et ta fiscalité ?

Introduction

As a startup founder, you're often faced with the classic question: Should you build an internal team or work with freelancers?

Operationally, both models have their pros and cons.
But when it comes to non-dilutive financing, grants, Bpifrance loans, or innovation tax credits like CIR and CII, this choice becomes strategic.

In this article, we break down the financial, fiscal, and funding implications of choosing employees vs freelancers so you can maximise your public funding potential.

1. Employees: The Cornerstone of Non-Dilutive R&D Funding

Hiring employees especially for R&D roles — sends a strong positive signal to funders and makes you eligible for major financing mechanisms.

1.1 R&D Salaries = Eligible for CIR and CII

CIR (Crédit d’Impôt Recherche) gives you back up to 30% of eligible R&D spend.
CII (Crédit d’Impôt Innovation) covers up to 20% of innovation-related costs.

Salaries of engineers, developers, scientists, or R&D technicians are fully eligible.
Translation: more in-house R&D staff = more innovation tax credits.

1.2 R&D Salaries Are Favoured in Grant Applications

Many public funding schemes like:

French Tech Grants (BFT/BFTE)
Regional Innovation Grants
France 2030 Calls for Projects
Bpifrance Innovation Loans

prioritise internal R&D over outsourcing.

Example: Grants France 2030 plan

Internal teams strengthen your credibility when applying for subsidies.

1.3 Structural Confidence for Funders

To a funder, R&D employees signal that:

You’re committed to tech development
You have a stable and capable team
You’re planning for the long term

In short: a sign of maturity and reliability.

2. Freelancers: Operational Flexibility, Limited Funding Advantage

Hiring freelancers may be fast and flexible, especially for short-term needs.
But from a funding and fiscal standpoint, it’s another story.

2.1 Usually Not Eligible for CIR or CII

Only subcontractors with an official CIR/CII accreditation are eligible in tax credit calculations.

Most freelancers are not accredited, meaning:

No CIR. No CII. No tax credit. (Unless they are certified, which is rare.)

2.2 Hard to Justify in Grant Applications

Freelancer expenses are often viewed by funders as:

Non-structural outsourcing
Harder-to-audit costs
Weak commitment to internal tech development

Result: your application becomes weaker.

2.3 When Freelancers Make Sense

They’re still useful when you need:

Highly specialised skills (e.g. cryptography, AI/NLP, scientific computing)
Temporary production boosts
Short-term exploratory missions

But they should complement, not replace, your core R&D team.

3. So: Employees or Freelancers? Get the Right Mix

To maximise your non-dilutive funding:

Prioritise employees for core R&D positions.

For flexibility:

Use freelancers.

It’s not either-or.
It’s about strategic balance between:

Structure (employees)
Agility (freelancers)

4. Bonus: The JEI Status Strengthens the Case for Employees

The Jeune Entreprise Innovante (JEI) status grants payroll tax exemptions on R&D salaries.

That means:

Lower employer charges → Better cash flow
Even more incentive to internalise R&D.

5. How Flag Helps You Optimise Your Employee/Freelancer Strategy

Build a tailored financial roadmap
Maximise your CIR/CII eligibility
Identify relevant grants and innovation loans
Help certify your contractors for CIR/CII eligibility
Prepare a strong fundraising case with solid KPIs

Explore our services at Flag Finance

Conclusion: Your Hiring Strategy Affects Your Financing

Hiring vs outsourcing is not just an operational question.
It’s a strategic financing decision that impacts:

Your subsidy eligibility
Your tax credits
Your cash flow
Your future valuation

If you want to maximise your non-dilutive funding, invest in internal R&D, and complement it with freelancers wisely.

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