As shareholders and employees of the company, the calculation of salary involves different considerations. The following are detailed steps and precautions:
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First, determine the identity of shareholders.
1. Identify shareholders' interests
First of all, make clear the individual's shareholder status in the company, understand the proportion of shares he holds and the company's dividend policy.
2. Define the identities of shareholders and employees
Clearly distinguish the identities of shareholders and employees, so as to correctly distinguish the return on investment and labor remuneration in wage calculation.
Second, determine the salary of employees.
1. Formulate wage policy
Formulate a clear salary policy, including basic salary, bonus, welfare, etc. , to ensure compliance with company policies and regulations.
2. Consider the market level
Refer to the market level of industries and regions, ensure that employees' wages are reasonable and fair, and attract and retain outstanding talents.
3. Consider the company's financial situation
Considering the company's financial situation, ensure that employees' wages are within the company's affordable range and will not affect the normal operation and development of the company.
Third, determine the dividends of shareholders.
1. Check the financial status of the company.
Understand the profitability and financial status of the company and decide whether to pay dividends.
2. Formulate dividend policy
Formulate a clear dividend policy, including the time and proportion of dividends, to ensure that the dividend process is legal and compliant.
3. Distinguish between return on investment and labor remuneration
In the process of dividend distribution, it is necessary to clearly distinguish between investment return and labor remuneration to avoid confusing the identities of shareholders and employees.
Fourth, tax considerations.
1. Understand personal income tax policy.
Understand the national and regional individual income tax policies, ensure that wages and dividends are legal and compliant, and make appropriate tax returns.
2. Deal with payroll tax and dividend tax separately.
Ensure that employees' salaries and shareholders' dividends are properly handled in taxation to avoid potential tax risks.
To sum up:
In the case of both shareholders and employees, it is necessary to clarify the identities of shareholders and employees, and consider the calculation and payment of wages and dividends respectively. Formulate a clear salary policy and dividend policy, and consider the company's financial situation and tax requirements to ensure legal and compliant operation.
Legal basis:
Article 24 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates that dividends and bonus income shall be taxed at a proportional rate of 20%.