How to charge yourself a salary?
The need to earn a salary, beingleader of the organization, many seem absurd. After all, the business owner receives dividends from the company's profits, which is his main income. Nevertheless, in certain situations, the commercial director of a firm still needs to enter into an employment contract specifying a certain amount of salary. The main thing is to know in which cases it is necessary and how to do it correctly.
How to charge yourself a salary, if you are the head of LLC
Each director, like any employeeorganization, performs the labor function. Therefore, he should conclude an employment contract, on the basis of which the employee is paid a salary. Its accrual is the same as for other employees of this company:
- the salary is determined - depending on the form of payment, it can be fixed (piece-rate labor) or depend on the amount of time worked (time wages);
- it turns out whether there are any surcharges, whether there was overtime work, etc. The assigned amount is added to the salary;
- the total amount is reduced by the amount of tax deductions, if any;
- with the final number is calculated personal income tax (personal income tax). For residents of the Russian Federation, it is equal to 13%;
- of the total income is deducted the amount of personal income tax - this will be the amount of salary that the employee receives in his hands.
More detailed information can be found in our article: How to accrue wages. At the same time, it should be taken into account that it will be more profitable to establish a time wage for the director.
Meanwhile, if the head of the company is the onlythe founder, he can choose whether to conclude a contract with him or not, and, accordingly, whether to charge himself a salary or not. However, given the controversy of the matter, you need to be ready to prove to the tax inspector or the State Inspectorate that your decision is justified.
Defend the position that there is no need to concludelabor contract and pay yourself a salary will help the letter of Rostrud from 28.12.06 № 2262-6-1 and the letter of the FSS of Russia from 27.06.05 № 02-18 / 06-5674. Otherwise, reference should be made to the Resolution of the Federal Antimonopoly Service of the North-Western District No. А13-7545 / 03-20 of 19.05.04, Resolution of the Federal Antimonopoly Service of the Urals Okrug of September 17, 2007 № Ф09-2855 / 07-С1, Resolution of the Federal Antimonopoly Service of the West Siberian Region from 5.12 .07 No. F048301 / 2007 (40653-A45-25).
In the case where there are several founders, thenThe labor contract on behalf of the enterprise is signed by one of the founders on behalf of the other owners. More details about this can be found in Rostrud's letter of December 19, 2007, No. 5205-6-0.
How to charge yourself a salary, if you are a leader of an individual entrepreneur
Some entrepreneurs to reduceThe taxable income in the composition of expenses includes the salary charged to itself. However, this is considered a violation of labor and tax legislation.
According to Art. 20 and 129 of the Labor Code, wages are calculated and paid to employees. The entrepreneur himself is not an employer in respect of himself, accordingly, he can not charge a salary himself. Such conclusions were made also by the Ministry of Rostrud in the letter №358-6-1 from 27.02.09.