First of all, let me clarify each persons situation is different. If you are making between 100-499k per year this will still be a viable option for you.
Now, let me explain my reasoning here.
I was making numbers for my low income situation (30-50k per year).
It's just not worth it.
SRL Micro is 1% + 8% dividends.
To qualify for it you need to have 1 employee which means paying a 3,000RON (250€ aprox) salary + Social (around 250€). In total it's about 500€ you lose per month by this. If you self-employ yourself (which might lead to an accusation of fraud I guess) you could get 140€ aprox from this, which doesn't make it much better, you are still -360 per month with this.
Now let's say you earn 3k per month this means 2500 with an employee.
Then you also need to rest taxes which, according to a fiscal advisor I spoke with, goes to the gross profit in the current law, this is 1% of 3k.
30€, not bad, 360€ per year.
But now let's imagine you want to take that money out as a dividend.
2880€.
Now let's sum up everything.
9240€ per year (26760 left from 36000)
In total you are basically losing 25.6% without counting paperwork, legally requires accountant, office space if your home address is not suited, and so on.
I might be wrong but this is the conclusion I came up to after several consultancies.
This is only good if you are making enough money to the point of not caring about the -500€/pm of having an employee.
Without the employee requirement (like it was last year), it would actually be quite good. 3% + 8% dividend which would result in the example above as 32040€ per year from 36000€.
But now that option does not exist anymore.
There are alternatives such us using company funds over dividends, but that could also be considered fraud I guess, company expenses should be aligned with it's activity.
What can I say... maybe I am completely wrong but what seemed like a good option it doesn't look so good anymore. At first I was told taxes went into net profits, not gross, which somehow saved the situation a bit, but guess that person was not aware of the current law?
Sharing it as my hope is my reasoning is completely wrong.
Now, let me explain my reasoning here.
I was making numbers for my low income situation (30-50k per year).
It's just not worth it.
SRL Micro is 1% + 8% dividends.
To qualify for it you need to have 1 employee which means paying a 3,000RON (250€ aprox) salary + Social (around 250€). In total it's about 500€ you lose per month by this. If you self-employ yourself (which might lead to an accusation of fraud I guess) you could get 140€ aprox from this, which doesn't make it much better, you are still -360 per month with this.
Now let's say you earn 3k per month this means 2500 with an employee.
Then you also need to rest taxes which, according to a fiscal advisor I spoke with, goes to the gross profit in the current law, this is 1% of 3k.
30€, not bad, 360€ per year.
But now let's imagine you want to take that money out as a dividend.
2880€.
Now let's sum up everything.
9240€ per year (26760 left from 36000)
In total you are basically losing 25.6% without counting paperwork, legally requires accountant, office space if your home address is not suited, and so on.
I might be wrong but this is the conclusion I came up to after several consultancies.
This is only good if you are making enough money to the point of not caring about the -500€/pm of having an employee.
Without the employee requirement (like it was last year), it would actually be quite good. 3% + 8% dividend which would result in the example above as 32040€ per year from 36000€.
But now that option does not exist anymore.
There are alternatives such us using company funds over dividends, but that could also be considered fraud I guess, company expenses should be aligned with it's activity.
What can I say... maybe I am completely wrong but what seemed like a good option it doesn't look so good anymore. At first I was told taxes went into net profits, not gross, which somehow saved the situation a bit, but guess that person was not aware of the current law?
Sharing it as my hope is my reasoning is completely wrong.
