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Ce este mai profitabil pentru mine?

Multi antreprenori ne pun aceasta intrebare.

Antreprenorii doresc sa desfasoare o activitate economica sa fie asigurati in sistemul public de pensii si in sistemul national de sanatate profitand de facilitatile fiscale oferite de Codul fiscal.

Ce varianta este mai profitabila?

  1. sa infiintez o microintreprindere si sa ma angajez in cadrul ei
  2. sa infiintez o microintreprindere fara salariati si sa imi platesc contributiile de sanatate si pensie separat prin declaratia unica
  3. sa functionez ca PFA

Raspunsul specialistului:

Am analizat prin comparatie cele trei optiuni pornind de la datele furnizate de clientul nostru.

Clientul preconizeaza ca va obtine venituri brute de 50.000 lei / an si cheltuielile vor fi in suma de 10.000 lei / an.

Salariu minim pe economie fara studii superioare 2080 lei/luna, 24.960 lei /an.

Impozitele sunt cele prevazute de Codul fiscal la data de 19.02.2019.

Varianta 1 – Microintreprindere fara salariati

MICROINTREPPRINDERE fara salariatiSume
venituri brute50,000
cheltuieli10,000
cheltuieli totale cu salariu din care:0
plati catre bug. de stat si asig. sociale0
profit40,000
impozit venit1,500
impozit dividende2,000
total plati catre bug. de stat3,500
TOTAL plati catre ANAF-societate3,500
sanatate -2080 lei salariu/luna2,496
pensie – 2080 lei salariu/luna6,240
Total plati catre ANAF-persoana fizica8,736
TOTAL plati catre ANAF12,236


Varianta 2 – Microintreprindere cu 1 salariat

MICROINTREPPRINDERE cu 1 salariatSume
venituri brute50,000
cheltuieli10,000
cheltuieli totale cu salariu- 2080 lei/luna,
din care:
25,524
plati catre bug.de stat si asig.sociale10,920
profit14,476
impozit venit500
impozit dividende724
total plati catre bug.de stat(venit+dividende)1,224
TOTAL plati catre ANAF-societate12,144
sanatate -2080 lei salariu/luna0
pensie – 2080 lei salariu/luna0
Total plati catre ANAF-persoana fizica0
TOTAL plati catre ANAF12,144

Varianta 3 – PFA

PFA(sistem real)Sume
venituri brute50,000
cheltuieli10,000
venit net40,000
impozit venit3,376
Total plati bug. de stat3,376
sanatate -2080 lei salariu/luna2,496
pensie – 2080 lei salariu/luna6,240
Total plati catre bug. asig. sociale8,736
TOTAL plati catre ANAF12,112

In acest caz cele trei optiuni sunt apropiate ca valoare ceea ce permite antreprenorului sa aleaga forma de constituire dupa alte criterii care il vor ajuta sa isi desfasoare activitatea in mod optim. Va lua in calcul particularitatile activitatii pe care urmeaza sa o desfasoare, numarul de salariati pe care doreste sa ii angajeze, modul cum vrea sa beneficieze de profitul realizat, etc.

Raspuns oferit de Camelia Ciobanu.

Camelia Ciobanu este Consultant fiscal, Expert contabil, Auditor financiar si lucreaza in cadrul societatii www.contapenet.ro

Data articol: 19.02.2019

Ce este mai profitabil pentru un antreprenor? Microintreprindere fara salariati / Microintreprindere cu un salariat / PFA?
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