Beauty salon
Beauty salon
Question:
Hello!
We made a beauty salon with a hairdresser's and a manicure nook, located in a common room.
One woman will be a manicurist and the other woman will be hired as a hairdresser. I will not give her a salary, but she will do whatever she earns. We have to register a company, I don't know ET, OOD, EOOD, which would be the most appropriate to register so that both can use one company. My question is: is it possible to set up a company for my wife and each of us pay insurance for myself? Should they, as partners, belong to the company itself. I don't know how to do it best. I work on a permanent employment contract elsewhere, but they do not insure me on the maximum insurance income.
If I start a company, can I hire them every 4 hours - to pay for small insurances, and at the same time not to insure myself, because I will not work in the company?
Thanks in advance!
Answer:
Hello,
There are several options you can follow.
1. Freelance - if a natural person has the relevant diploma / completed course, he / she can practice certain activities, including hairdressing and manicurist in the form of freelance. In short, this means that the person concerned must register as a "freelancer" with the Registry Agency, after which he must also register as a self-employed person when he actually starts his activity. He will owe insurance on a monthly basis. An annual tax return is also submitted, in which to declare the incomes realized during the year. 25% of legally recognized expenses are deducted from the amount of income and the received amount is taxed with 10% tax. With the annual tax return, an annual equalization of the insurances is made. If during the year you have realized income higher than the amount on which you have paid social security contributions during the year, then you will have to pay social security contributions for the difference. Specifically in your case, the two women can register as "freelancers" (as long as they have the necessary qualifications), and then enter into rental agreements with you for the room they will use.
2. Sole trader (S) - this form is similar to the free profession. The difference comes in declaring the annual tax. There are two options for ET. The first is to be on the so-called "patent tax". It is determined by the municipality in which the site is located (in your case the hairdressing salon), and the size itself will depend on the area of the salon and the number of jobs. The second option is to pay an annual tax, according to the realized income and the incurred expenses - ie. tax profit. In the case of a sole proprietorship, the tax amounts to 15%. You can make the ET in the name of your wife and hire the other woman on an employment contract later. The insurance of the sole proprietor related to your wife will be similar to the insurance for "free profession". The insurance of the hired staff depends on what position he will be appointed to and on how many working hours.
3. Limited Liability Company (EOOD) - this form is similar to a sole proprietorship. The annual tax that is paid is 10% (for sole proprietors it is 15%). Again, you can make the EOOD in the name of your wife and hire a song on an employment contract later. Your wife will again have to pay monthly social security contributions, but EOOD does not make an annual equalization of social security contributions. Also with EOOD, the company is liable to the law up to the amount of the assets and capital of the company itself, while with ET the owner is liable with his personal property.
It is possible for each person (your wife and the other woman you will work with) to choose a different form and for each of them to enter into a rental agreement with you as an individual (for example, your wife is a limited liability company and the other woman is a freelancer) .
You can also do ET / EOOD in your name and hire both women on employment contracts. In this case, you will have to insure yourself, regardless of whether you have an employment contract. The insurances that you have to pay from an employment contract and as a self-insured person are up to the maximum insurance income.
We hope we have been helpful to you.
Greetings!
