You know by now that running your own business doesn’t mean you sit around as stacks of cash come flooding into your office. Being a business owner means being busy nonstop to keep up with operations. Since running a business is your full-time job, you need to know how to pay yourself from your business.
If you own a business, how do you pay yourself?
小企业主如何支付自己?这是一个简单的问题,但不同的因素可以确定您的薪酬,如业务结构,利润,开支和合理的赔偿指南。学习如何作为小企业主人支付自己,要求您考虑每个因素。

业务结构
The best way to pay yourself as a business owner will depend on your业务结构类型。您将获得绘图或薪水。
主人的画,或所有者分布,是portion of the business’s profits that your business distributes to you as your payment. A salary is a fixed amount that you pay yourself on a regular basis.
How to pay yourself as a sole proprietor
作为一个sole proprietor, you are the only owner of your business. Sole proprietorships are only taxed at the personal level. You and your business are considered the same legal entity, meaning you are liable for your business’s liabilities.
In a sole proprietorship, your compensation comes from a draw payment. You can take out as much as you want from your business’s profits since you are entitled to all your business’s money. According to the Self-Employment Contributions Act (SECA), you must payself-employment taxand估计税收on your income. AttachSchedule Cto Form 1040, U.S. Individual Income Tax Return.
如何从合作伙伴关系支付自己
一种合伙是两个或两个以上的商业。合作伙伴与他们的业务相同的法律实体,就像tax entityof sole proprietors. Partnerships are pass-through tax entities, meaning the owners are responsible for paying their share of taxes.
How do partners get paid? If you are part of a partnership, you will take an owner distribution. Partners are considered self-employed, so you must pay SECA tax.
提交税款,附加Schedule K-1(形式1065),合作伙伴的收入,扣除,学分等,形成1040。
如何从LLC支付自己
一种limited liability corporation (LLC)将合作伙伴关系的方面与公司结合起来。业主已分享税收责任,但业主与其业务也不相同。您必须知道如何从LLC支付自己:
Single-member LLCs是disregarded entities并视为唯一的所有权。如果您是单一成员LLC,您将获得业务利润的LLC发行版。您必须将计划C附加到表格1040。
多成员LLCS被视为伙伴关系。每个所有者都支付他们的税收部分。您和LLC的其他成员从您的业务的利润中获得了借鉴。您必须将计划k-1附加到表格1040。
如何支付自己:C公司
在公司中,业务与业主合法分开。由于这种分离,您对公司的责任有限。
如果您的业务像公司一样设置,您正在积极为业务工作,您将像员工那样收到一个薪水。如果您没有积极为业务工作,您就不会收到薪水。相反,您将获得股息。从贵公司中划分意味着您是股东。
Corporations are double-taxed, meaning the business is taxed and the business’s profits are taxed through each owner’s income. You will be taxed as an employee and pay FICA tax.
如何支付自己:CORP
一种n S Corp separates the company from the owners, like in a C corporation. You are not double-taxed if you are an S Corp, but you still have limited liability for the company.
S CORP所有者可以接收工资和分布。如果您在公司工作,您将收到薪水。薪水将被征税,如普通员工赔偿。您将取得疑问税。
How much should I pay myself from my business?
一种t this point, you should have a better grasp on owning a small business and paying yourself. Next, you’ll need to determine how much to pay yourself in a small business.
利润
在开始采取契约薪水之前,请确保您的业务有利可图。如果您的业务几乎没有得到,降低您的个人收入。
当你有健康的时候small business cash flow,您可以增加您的工资。您可能希望将您的业务收入基于收入。小企业所有者通常将其工资限制在其业务利润的50%。您希望确保您的业务将保留足够的利润,以便继续发展和有效运营。
花费
作为企业主,您有各种各样的费用。你需要纳税和开销费用像保险和库存一样。
When you’re considering how to pay yourself from your business, take a look at your profits and expenses. If you have less coming in than going out, you might need to take a temporary pay cut.
如果您有员工,您需要支付工资,培训费用和福利。作为雇主,您有责任确保您的员工在您支付自己之前获得报酬。确保在确定您的薪水时占所有费用。
合理赔偿
其他企业所有者获得报酬多少钱?合理的赔偿金是在不同的情况下在类似的情况下获得类似工作的支付金额。
When asking how to pay yourself from your business, take into account reasonable compensation. Consider your value to your business. Research how much people are paid to do similar tasks to those you perform.
Make sure you compare yourself to people who manage businesses with similar sizes, locations, and industries. If the IRS thinks you are excessively paying yourself from your company, they may investigate your business’s spending. Base your paycheck on your comparison research.
你的盘子上有员工费用吗?与爱国者的在线工资单软件,您可以在三个简单的步骤中运行薪资。并且,通过让您的爱国者存款和文件联邦,州和当地工资税为您而简化您的纳税。今天免费尝试!
本文已从其11/4/2014的原始出版日期更新。
这并非旨在作为法律建议;有关更多信息,请click here.