If you are an employee and you think that you would be able to do the same work for yourself as a self-employed person, get into different heads of suitability or change the form of employment. One of the dleitch aspect is the tax view, when you compare your tax and tax levies. Choose a time.

Today’s comment should address especially those who thought about the possible arrest of the company in the form of similarity and leaving the current job.

Imagine a situation where a clever chest you currently work for your carpentry company and very often turn to him to make a piece of furniture, etc.

This craftsmanship does not lack labor and reminded him of leaving work. How is his remuneration currently in the employment tax office, when he takes 15,000 crowns gross and is free and childless?

The deposit of the chest salary in employment in 2008
He works for a regular employment contract with the employer, signed declaration, 15,000 K gross
Note Under the payment of social and health insurance

The analysis of tax and contribution obligations of a self-employed person is significantly varied
If he wants to compare in the change of the chest how and how much he will pay on taxes and levies, he must first get rid of the things he is used to from employment. For him as a business person, it will not matter how much he needs for his services and products, but the difference between income and expenses.

While in the employee there is a basic obligation of the employer to pay all materials and overheads, in the case of an independent evening these castles will remain directly on the shoulders of the self-employed. The official must be aware that the income from the provision of services or products cannot be of a similar size as the payment, or the first income will pay for additional inputs.

In practice, such a business must be able to imagine that the income from the business will have to exceed its gross salary several times in order to maintain the same standard of living. Unfortunately, this cannot be quantified precisely and it is very bad whether a specific craft, for example, buys the material and projects it into the price of the final product or, for example, works only from the customer’s material.

Let us assume that in the mentioned business the difference between income and expenditure will reach 180,000 K in 2008, which is ultimately the first 15,000 K of gross currency. How will his tax duties be?

First of all, we must realize that the employee, unlike the employee during the tax period (calendar year) does not know how his final difference between income and expenses will be, and therefore does not pay any fixed fixed contribution to health and social security contributions or tax. pjm.

It is possible that he will be obliged to pay advances, but with the stimulus of a tax return and an overview of social and health insurance, the institution of his performance of obligations will consume first and only according to his business results. In the case of high deposits, return it to him (if the result is not a good business) and in the other case he will replenish. We return to our chest with the difference between income and expenses for the whole of 2008 in the amount of 180,000 K.

When paying a tax business, he finds that the difference between income and expenses is subject to the same tax rate of 15 percent, which in absolute terms is 27,000 K. Against this, I can take into account my only tax rebate (for a fee) in the amount of 2 070 K. The final duty will be only 2 160 K.

Subsequently, he will have to choose the path to social security and health insurance. Since 2008, business levies have been a non-tax expense. As far as they are concerned, the trader has to ask for fifty percent of the difference between income and expenses, which in our case is 90,000 K, and they adjust them with the appropriate rates to obtain a final contribution.

Total social security: 90,000 x 29.6% = 26,640 K
Total in health insurance: 90,000 x 13.5% = 12,150 K

In comparison, we will find that the trader will have to try harder to achieve the same salary
If we compare the cases mentioned (15,000 K gross per employment contract and 15,000 msn as the difference between income and expenses), then the same thing remains in the case of employment.

U vplaty: 12 150 x 12 msc = 145 800 K
U ivnosti: 180,000 – 2,160 – 26,640 – 12,150 = 139,050 K

The result is a difference of less than seven thousand in favor of the employee. It is mainly influenced by the fact that in the event of an employment relationship, the employer bears the obligation to pay contributions.

Business is about business – if you know, go for it
Today, the whole business is all about getting a job. These are the biggest problem, and if you have them, they will work in the rest (ethnicity and tax records, etc.). It is necessary to take into account that you will have to wipe several times more than your current payment in order to maintain the same standard of living.

You will not be able to pay in this way or by transfer to the company. If you are honest and apply only to the facts related to the business, then the tax will be based on similar values ​​as from employment.

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