Címlap arrow Beküldött kérdések arrow TB arrow Tagi jövedelem főállás mellett
Tagi jövedelem főállás mellett Nyomtatás E-mail
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2008. April 29. Tuesday 12:10

Egy cukrászda nyitását tervezema feleségemmel, de mivel üzletvezetői bizonyitvány csak egy másik családtagnak van, ezért kft vagy kkt-ben gondolkozunk. Nem szeretnénk külön alkalmazottat felvenni, hanem a család oldaná meg az üzemeltetést /vagyis a KFt üzemeltettné a cukrászdát/. Mindegyik KFt tagnak főállású munkahelye van / kivéve a feleségem ő Gyed-en van/.

A kérdésem a következö lenne. 1 jól tudom e , hogy lehet ugy is KFt alapitani, hogy minden tag főállásban dolgozik 2, Ha a Kft tagok üzemeltettnék a cukrászdát 3*4h ban annak milyen járulék fizetési költsége van. 3, Ha jól tudom hogy ha a Kft tagok üzemeltetik a vállal kozást akkor nem kell semmilyen járulékot fizetni, csak a kft -nek kell a nyereség adót, iparüzési adót stb fizetni. Ill ha a tagok kivesziok a nyereséget akkor az osztalék adót kell fizetni, ill a tagoknak a jövedelmük után a szjt. Elöre is köszönöm válaszukat.

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Nagy Sándor   |Author |2008-05-16 17:36:01
avatar 1. kérdés: Igen lehet.
2. kérdés: Tagi kivét, azaz 9,5% nyugdíjjárulék - ha
MNYP tag, akkor 8% MNYP tagdíj, 1,5% nyugdíjjárulék, 4+2% egbizt. Járulék, 4%
vállalkozói járulék, szja jövedelem szerint, (ha van 40 órás munkaviszonyuk
nincs eho)
3. kérdés: Igen, ha van főállásuk + EHO is van az osztalék után.
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