When I drove my company, I always wondered why the calculation and payment of payroll taxes for self-employed (self-employed, managers majority of SARL) resulted from rules too complex to understand so that it could be simple.
Judge for yourself:
If employees pay social contributions in real time on a monthly, self-employed pay them in two parts:
• a first time on the basis of income of the penultimate year of operation,
• a second time on the basis of real income for the year under review, the latter calculation being made at During the fourth quarter of next year.
And this complexity is increasing for the creator of activity, failing to meet the requirements of a self-contractor, must pay membership dues during the first two years of activity on a Flat rate dummy then give rise to a recalculation based on actual earnings from work in the 2nd year in respect of the first year of operation and in 3rd year as regards the second year of operation.
You follow? No?
I assure you, even accountants do not respond to this complexity with the help of software dedicated to this issue.
The issues are however not least
- The difficulty of assessing the "fair value" of payroll taxes makes difficult
• assessment of its cost and therefore the possibility of passing those costs in selling prices,
• assessment of payroll the past year and therefore the valuation of provisions to include in its income statement for the year .
- The complex mode of payment results in negative changes in cash, forcing the management of cash.
- The new contractor will be paying payroll taxes even though he has not yet received its first revenues.
- In case of cessation of activity, the Contractor will pay in addition to his last contribution, the adjustments to the past period.
It seems so much simpler and fairer to introduce a system of returns monthly or quarterly, as the VAT, which would bring the calculation and payment of payroll taxes for the majority manager of limited liability company, a percentage of the monies and for the self-employed, a percentage of gross margin or the value added.
The Economic Modernisation Act in December 2008 came in that simplify the procedures for the provision on self-entrepreneurs, it is desirable that these simplifications have to all employed persons.
What do you think?
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