A salary is a compensation that an employee/worker gets against performing specific tasks and duties. When it comes to the Salary of a Natural Person Self Employed. There are many ways but two are most common:
Gross Salary: This is paid from your business expenses directly but in this case, e, you are taxed via personal income tax. Yo will end you up in a higher tax bracket and you will also be be paying municipal taxes and social contributions.
Dividend: This is the profit after paying financing costs, fixed costs and operational expenses. It is subject to generally, a lower tax percentage. If you then would like receive your income, you end up paying comparatively less in taxes
If you are an owner, In a one person company, your salary will be the part of your expenses as a compulsion as there is no choice on offer here. This 'directors salary' will be deducted from your profits to give you the net profit of the company.
You get a choice as a natural person self employed whether to take your salary separately or incorporate it with your net profits and take a dividend but in one person company, you don't get this choice as directors salary always needs to be separated.
This is indeed a subjective choice for both types of entities which is usually determined by the owner in both type of entities.
This depends on the amount of costs that you have which will be subtracted from your revenue. After this deduction, all the revenue is yours.
Author - Valesca Wilms
As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.
Who is Valesca ?Thank you for your feedback!
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