{"id":7961,"date":"2020-12-11T12:08:16","date_gmt":"2020-12-11T12:08:16","guid":{"rendered":"https:\/\/financial247.co.uk\/?p=7961"},"modified":"2025-04-01T19:46:03","modified_gmt":"2025-04-01T19:46:03","slug":"self-employed-or-limited-company-2","status":"publish","type":"post","link":"https:\/\/financial247.co.uk\/ro\/self-employed-or-limited-company-2\/","title":{"rendered":"Liber profesionist sau societate cu r\u0103spundere limitat\u0103?"},"content":{"rendered":"

Exist\u0103 mai multe modalit\u0103\u021bi formale de a crea o nou\u0103 \u00eentreprindere \u00een Regatul Unit, cum ar fi parteneriatele, \u00eentreprinderile individuale sau societ\u0103\u021bile cu r\u0103spundere limitat\u0103. Cu toate acestea, marea majoritate a proprietarilor de mici afaceri func\u021bioneaz\u0103 ca lucr\u0103tori independen\u021bi, numi\u021bi \u0219i comercian\u021bi unici, sau prin intermediul propriei lor societ\u0103\u021bi cu r\u0103spundere limitat\u0103. Exist\u0103 multe diferen\u021be \u00eentre cele dou\u0103 cele mai populare tipuri de structuri de afaceri, a\u0219a c\u0103 este semnificativ de important s\u0103 lua\u021bi \u00een considerare urm\u0103toarele puncte atunci c\u00e2nd evalua\u021bi care structur\u0103 de afaceri este mai potrivit\u0103 pentru dumneavoastr\u0103.<\/p>\n

Proprietatea<\/strong><\/p>\n

Un \u00eentreprinz\u0103tor unic este cea mai simpl\u0103 structur\u0103, care este de obicei de\u021binut\u0103 de o singur\u0103 persoan\u0103, care este \u00een \u00eentregime responsabil\u0103 \u0219i r\u0103spunz\u0103toare pentru toate opera\u021biunile \u00eentreprinderii. Acest tip de afacere este u\u0219or \u0219i mai simplu de constituit \u0219i nu implic\u0103 documente juridice complexe. Trebuie \u00eens\u0103 s\u0103 v\u0103 \u00eenregistra\u021bi la HMRC, ceea ce se poate face de obicei cu un apel telefonic sau online. \u00cenregistrarea la HMRC ca lucr\u0103tor independent \u0219i depunerea declara\u021biilor fiscale anuale de autoevaluare este obligatorie, indiferent dac\u0103 lucra\u021bi cu norm\u0103 \u00eentreag\u0103 sau cu jum\u0103tate de norm\u0103. Dac\u0103 ave\u021bi nevoie de ajutor cu \u00eenregistrarea ca lucr\u0103tor independent sau cu depunerea declara\u021biilor fiscale, v\u0103 rug\u0103m s\u0103 click aici<\/strong><\/span><\/a> pentru ajutor. \u00cen calitate de comerciant individual, sunte\u021bi, de asemenea, r\u0103spunz\u0103tor personal \u00een cazul \u00een care lucrurile nu merg bine, de exemplu dac\u0103 afacerea dvs. datoreaz\u0103 bani sau dac\u0103 v\u0103 confrunta\u021bi cu o ac\u021biune \u00een justi\u021bie din partea unui client sau a unui angajat.<\/p>\n

\u00cen schimb, \u00een cazul societ\u0103\u021bilor cu r\u0103spundere limitat\u0103, r\u0103spunderea pentru opera\u021biunile comerciale este limitat\u0103 la societatea \u00eens\u0103\u0219i. \u00cen cazul \u00een care societatea dumneavoastr\u0103 d\u0103 faliment sau datoreaz\u0103 bani creditorilor, nu va trebui s\u0103 pl\u0103ti\u021bi din banii sau activele dumneavoastr\u0103 personale (cu excep\u021bia cazului \u00een care a avut loc o fraud\u0103 sau alte \u00eenc\u0103lc\u0103ri). Prin urmare, r\u0103spunderea administratorilor societ\u0103\u021bii este limitat\u0103, de unde \u0219i termenul de \"societate cu r\u0103spundere limitat\u0103\". Toate societ\u0103\u021bile cu r\u0103spundere limitat\u0103 sunt \u00eenregistrate la Companies House, unde trebuie s\u0103 fie numit cel pu\u021bin un administrator. Trebuie s\u0103 v\u0103 asigura\u021bi c\u0103 depune\u021bi conturile societ\u0103\u021bii la timp \u0219i c\u0103 \u00eel \u021bine\u021bi la curent pe registratorul societ\u0103\u021bilor comerciale cu privire la orice modificare a societ\u0103\u021bii dumneavoastr\u0103. \u00a0Click aici<\/strong><\/span><\/a> pentru a v\u0103 \u00eenregistra compania pentru doar 90 de lire sterline.<\/p>\n

Impozite<\/strong><\/p>\n

Din punct de vedere fiscal, activitatea independent\u0103 este ini\u021bial profitabil\u0103 \u00een etapele de cre\u0219tere a afacerii, datorit\u0103 cotei reduse de impozitare \u0219i a disponibilit\u0103\u021bii deducerii personale pentru compensarea profiturilor. \u00cen cazul \u00een care afacerea se dezvolt\u0103, ratele de impozitare vor cre\u0219te rapid \u0219i vor deveni nebenefice. \u00cen afar\u0103 de impozitul pe venit pl\u0103tit, un comerciant individual trebuie, de asemenea, s\u0103 pl\u0103teasc\u0103 contribu\u021bii la asigur\u0103rile na\u021bionale de clasa 2 \u0219i clasa 4 dac\u0103 venitul dep\u0103\u0219e\u0219te 6 475 de lire sterline pe an (2020).<\/p>\n

Societ\u0103\u021bile cu r\u0103spundere limitat\u0103 pl\u0103tesc impozit pe profit pentru toate profiturile anuale, \u00een timp ce directorii societ\u0103\u021bii sunt impozita\u021bi personal pentru veniturile pe care le primesc de la societate. Impozitul pe dividende se percepe pentru orice dividende primite de la societate, iar impozitul pe venit \u0219i angaja\u021bii din clasa 1 trebuie pl\u0103ti\u021bi pentru orice salariu pl\u0103tit de societate. Societatea \u00eens\u0103\u0219i trebuie s\u0103 pl\u0103teasc\u0103, de asemenea, CNI de clasa 1 pentru angajatori pentru salariile pe care le pl\u0103te\u0219te angaja\u021bilor.<\/p>\n

R\u0103spundere<\/strong><\/p>\n

Unul dintre principalele avantaje ale societ\u0103\u021bii cu r\u0103spundere limitat\u0103 este faptul c\u0103 aceasta este o entitate juridic\u0103 proprie. Acest lucru \u00eenseamn\u0103 c\u0103, \u00een cazul \u00een care afacerea dvs. se \u00eent\u00e2mpl\u0103 ce este mai r\u0103u (\u0219i nu s-a datorat activit\u0103\u021bilor ilegale ale unuia dintre directori), pierderile afacerii nu se transfer\u0103 asupra dvs. \u00een calitate de proprietar al afacerii. Compania d\u0103 faliment, nu proprietarul afacerii. Pe de alt\u0103 parte, societ\u0103\u021bile cu r\u0103spundere limitat\u0103 impun cerin\u021be juridice \u0219i de raportare mai complexe.<\/p>\n

\u00cen cazul unei activit\u0103\u021bi independente, proprietarul afacerii r\u0103m\u00e2ne r\u0103spunz\u0103tor pentru datoriile acumulate de aceasta. Acest lucru \u00eenseamn\u0103 c\u0103 datoriile de afaceri ar putea deveni datorii personale dac\u0103 nu sunte\u021bi atent. Creditorii afacerii dvs. v-ar putea urm\u0103ri personal pentru a v\u0103 recupera \u00eemprumuturile restante. \u00cen cel mai r\u0103u caz, a\u021bi putea fi nevoit s\u0103 solicita\u021bi falimentul pentru a v\u0103 proteja de creditori sau un creditor ar putea solicita s\u0103 v\u0103 declare falimentul. Pe de alt\u0103 parte, sarcina administrativ\u0103 \u0219i birocra\u021bia asociate cu administrarea unei \u00eentreprinderi comerciale individuale sunt mult mai reduse. Exist\u0103 mai pu\u021bin\u0103 birocra\u021bie \u0219i nu exist\u0103 obliga\u021bia de a depune conturi anuale.<\/p>\n

Dac\u0103 dori\u021bi s\u0103 v\u0103 sf\u0103tuim cu privire la forma pe care ar trebui s\u0103 o ia afacerea dumneavoastr\u0103 sau dac\u0103 ave\u021bi nevoie de ajutor pentru \u00eenfiin\u021barea unei societ\u0103\u021bi cu r\u0103spundere limitat\u0103, v\u0103 rug\u0103m s\u0103 ne contacta\u021bi. Aici, la 247 Finance Advice, v\u0103 putem ajuta cu numeroasele decizii pe care trebuie s\u0103 le lua\u021bi atunci c\u00e2nd \u00eenfiin\u021ba\u021bi o afacere. Ne pute\u021bi contacta prin e-mail la adresa\u00a0info@financial247.co.uk<\/a>\u00a0sau la num\u0103rul de telefon +44 20 8095 1000.<\/p>","protected":false},"excerpt":{"rendered":"

Exist\u0103 mai multe modalit\u0103\u021bi formale de a crea o nou\u0103 \u00eentreprindere \u00een Regatul Unit, cum ar fi parteneriatele, \u00eentreprinderile individuale sau societ\u0103\u021bile cu r\u0103spundere limitat\u0103. Cu toate acestea, marea majoritate a proprietarilor de mici afaceri func\u021bioneaz\u0103 ca lucr\u0103tori independen\u021bi, numi\u021bi \u0219i comercian\u021bi unici, sau prin intermediul propriei lor societ\u0103\u021bi cu r\u0103spundere limitat\u0103. Exist\u0103 multe diferen\u021be \u00eentre cele dou\u0103 cele mai populare tipuri de structuri de afaceri, [...]<\/p>","protected":false},"author":1,"featured_media":7962,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[17],"tags":[],"yoast_head":"\nSelf-employed or Limited company? - Financial247.co.uk<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/financial247.co.uk\/ro\/self-employed-or-limited-company-2\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Self-employed or Limited company? - Financial247.co.uk\" \/>\n<meta property=\"og:description\" content=\"There are many formal ways to create a new business in the United Kingdom, such as partnerships, sole traders or limited companies. 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