Visma Skatt & Bokslut Pro
K10 for partners in close companies, Salary basis tab
The year's amount limit can only be calculated by the person who owns the shares at the beginning of the year. By this is meant the person who owns the shares on 31/12 the year before the income year to which the amount limit refers.
This means that if the shares are to be sold during the year, only the seller can calculate amount limits during the year of the sale. In order for the salary base to be utilised in the year of sale, the seller must take dividend before the sale. The buyer can never calculate an amount limit for the year in which the shares are purchased, as the buyer does not own the shares at the beginning of the year.
Proceed as described below:
- Enter the total cash yearly salary amount in the Cash payment during year 20XX field.
It is the company's total cash yearly salary in the calendar year before the year the amount limit is to be calculated, that must be entered. The value of benefits should not be counted, only cash salaries.
It is always the entire yearly salary amount that must be entered, even if the owner did not own the shares the whole year prior to the income year when the amount limit is calculated. This is required for the salary requirement to always be calculated correctly, because according to , the salary requirement must always be calculated on the entire annual salary, even if the owner has not owned the shares all year.
- Enter the total cash salary amount for any subsidiary companies by selecting Cash payment during year 20XX in subsidiary company relative to owned share. In the appearing dialog, you can add subsidiaries.
You must enter the yearly salary in the subsidiary during the calendar year prior to the year for which the amount limit is calculated.
In this case, according to , you should only include the amounts paid during the time of the year when the parent company owned the shares in the subsidiary.
- Enter the number of shares that the parent company owns in the subsidiary and the total number of shares that are in the subsidiary.
In this way, the program can calculate the percentage of the stated yearly salary in the subsidiary that falls on its own shares and that can be used to calculate the salary basis.
The so-called salary requirement must, on the other hand, be calculated on the entire yearly salary during the holding period the year before the income year to which the calculation refers, without quotation of the owned share taken into account. So does the program.
- Select OK.
- Enter any government subsidies for salary costs received by the company.
If the company has received government subsidies used for salary payments during the year before the dividend year, these must not be included in the salary amount.
If the owner has previously held shares in the close company and acquired additional shares in the same company during the year preceding the income year, the salary basis must be calculated separately for these newly acquired shares according to .
When calculating the salary basis for these shares, you may only include salary amounts paid during the period of the year before the income year, when the shares were owned. Goverment subsidies and more that have been received to pay salaries during the time you owned shares shall be deducted.
Then, a separate calculation of the amount limit must be made on this salary basis according to the . The calculation for these shares is shown in a separate column.
- Enter the cash yearly salary for the highest paid within the owner's family. It may be the yearly salary of the owner, but also another person included in the owner's related party.
The person whose yearly salary is entered does not have to be a shareholder in the company, but must be included in the owner's related party.
Related is defined as spouse, parent, grandparents, offspring and offspring spouse (stepchild and foster child are counted as offspring), siblings, siblings spouse/offspring and legal estates that the taxpayer or any of the aforementioned persons are co-owner of.
- Enter personal identity number if the salary requirement is met by related parties.
Salary basis
The salary portion of the year's amount limit is calculated as a percentage of a salary basis, which is normally the company's entire yearly salary during the calendar year before the year in which the amount limit is calculated. Under certain circumstances, salaries from subsidiaries may also be included. Only those who own at least four percent of the shares in a company may calculate a part of salary in the amount limit.
The salary portion of this year's amount limit for the entire company is calculated as 50% of the entire salary basis.
If shares were not owned during the entire year before the income year, the salary basis for these units may only be calculated on salaries paid during the period in which they were owned. According to the , this salary basis must be calculated separately.
Salary Requirements
A special requirement for the size of each partner's own salary from the company must be met in order for a salary-based portion of the amount limit to be calculated by the shareholder. This salary requirement is also calculated on the payroll of the company and its subsidiaries during the year before the year when the new amount limit is to be calculated. In some cases, it is calculated on a higher salary amount than on the calculation of the salary basis.
In the upper part of the Payroll basis tab you will always be notified if it is important that the payroll requirement is met in the current situation. Notifications will be at the same salary conditions vary depending on the tab Basic Data indicated that you should use the alternative calculation of the threshold amount according to the simplification rule or not.
The Show analysis- salary requirement link displays an analysis for the salary requirement.
The main rule requires a salary of 9,6 income base amounts
According to the main rule, the salary requirement is always met if the shareholder or one of the shareholder's family members (a person within the owner's related party), during the calendar year before the year the limit amount is calculated, received a cash salary of at least 9,6 income base amount. The income base amount for the year in which the salary is paid is then used.
If several family members are working in the company, it is sufficient that one of them meets the salary requirement. There is no requirement that the person within the family who meets the salary requirement must be a shareholder in the company.
Alternative rule can give lower salary requirements
The alternative rule can often result in a lower salary requirement. According to the alternative salary requirement, someone in the owner's family circle must have received an annual salary of at least 6 income base amounts + 5% of the total yearly salary in the company and its subsidiaries the year before the dividend year.
A limitation rule can reduce your own part of salary
Even if the salary requirement is met, a limitation rule may become relevant in companies with very large payrolls. In those cases, the applicable salary based scope of dividend for individual shareholders can be reduced.
Namely, the salary based scope, calculated for a partner may never be calculated at a higher amount than 50 times the highest yearly salary for someone in the partner's family.
