{"id":4095,"date":"2016-11-29T18:07:00","date_gmt":"2016-11-29T18:07:00","guid":{"rendered":"https:\/\/www.euro-accounting.com\/?p=4095&#038;lang=fr"},"modified":"2026-04-22T08:34:40","modified_gmt":"2026-04-22T08:34:40","slug":"limited-vs-self-employed","status":"publish","type":"post","link":"https:\/\/euro-accounting.phpbox.xyz\/fr\/limited-vs-self-employed\/","title":{"rendered":"LIMITED OU SELF-EMPLOYED?"},"content":{"rendered":"<p><b><strong>Self-employment<\/strong><\/b><\/p>\n<p>L&rsquo;enregistrement est tr\u00e8s simple, il peut se faire en remplissant un formulaire ou en t\u00e9l\u00e9phonant \u00e0 HMRC ici\u00a0: <b><strong><a href=\"https:\/\/www.gov.uk\/working-for-yourself\/what-you-need-to-do\">https:\/\/www.gov.uk\/working-for-yourself\/what-you-need-to-do<\/a><\/strong><\/b><\/p>\n<p>Vous devez pr\u00e9parer une d\u00e9claration de revenus une fois par an, \u00e0 partir du 06\/04 et vous avez jusqu&rsquo;au 31\/01 de l&rsquo;ann\u00e9e suivante au plus tard pour faire la t\u00e9l\u00e9d\u00e9claration online et payer vos imp\u00f4ts. Vous devez pr\u00e9parer votre compte de r\u00e9sultat I.E., le d\u00e9tail des recettes et d\u00e9penses, ce qui permettra de d\u00e9terminer votre revenu net avant imp\u00f4ts. Vous n&rsquo;avez pas de bilan \u00e0 pr\u00e9parer. Vous payez la National Insurance (NI) class 2 de \u00a32.80 par semaine et 9% entre \u00a38 060 et \u00a342 385, 2% au-del\u00e0.<\/p>\n<p>L&rsquo;imp\u00f4t sur le revenu (IR) est \u00e0 payer suivant le bar\u00e8me en cours.<\/p>\n<p><b><strong>Soci\u00e9t\u00e9 Limited<\/strong><\/b><\/p>\n<p>L&rsquo;incorporation d&rsquo;une soci\u00e9t\u00e9 se fait entre deux et trois heures. Il faut un <em>director<\/em>, un actionnaire ainsi qu\u2019un capital de \u00a30.01 minimum. En incorporant une Limited, votre responsabilit\u00e9 est limit\u00e9e \u00e0 votre apport. Vous devenez donc <em>director<\/em> et acceptez les droits et obligations li\u00e9s au statut. Un compte bancaire au nom de la soci\u00e9t\u00e9 doit \u00eatre ouvert et les d\u00e9penses priv\u00e9es doivent \u00eatre s\u00e9par\u00e9es des d\u00e9penses que l&rsquo;on qualifie de <em>wholly and exclusively for business purpose<\/em>.<\/p>\n<p>Le taux de l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s est de 20% il passera \u00e0 17% en 2020, et vous n&rsquo;avez pas de National Insurance \u00e0 payer. Vous retirez vos revenus en vous octroyant un salaire et des dividendes. Le taux d&rsquo;imposition de l&rsquo;imp\u00f4t sur les dividendes est plus faible que pour l&rsquo;imp\u00f4t sur le revenu.<\/p>\n<p>Il peut \u00eatre int\u00e9ressant d&rsquo;avoir une Ltd. Cependant, une \u00e9tude pr\u00e9cise doit \u00eatre r\u00e9alis\u00e9e au pr\u00e9alable car le choix peut d\u00e9pendre de votre situation personnelle et de vos revenus.<\/p>\n<p>&nbsp;<\/p>\n<p>http:\/\/www.ici-londres.com\/londres-pratique\/39~limited-vs-self-employed-<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Self-employment L&rsquo;enregistrement est tr\u00e8s simple, il peut se faire en remplissant un formulaire ou en t\u00e9l\u00e9phonant \u00e0 HMRC ici\u00a0: https:\/\/www.gov.uk\/working-for-yourself\/what-you-need-to-do Vous devez pr\u00e9parer une d\u00e9claration de revenus une fois par an, \u00e0 partir du 06\/04 et vous avez jusqu&rsquo;au 31\/01 de l&rsquo;ann\u00e9e suivante au plus tard pour faire la t\u00e9l\u00e9d\u00e9claration online et payer vos imp\u00f4ts. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4448,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[46],"tags":[],"class_list":["post-4095","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>LIMITED OU SELF-EMPLOYED? - Euro Accounting<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LIMITED OU SELF-EMPLOYED? - Euro Accounting\" \/>\n<meta property=\"og:description\" content=\"Self-employment L&rsquo;enregistrement est tr\u00e8s simple, il peut se faire en remplissant un formulaire ou en t\u00e9l\u00e9phonant \u00e0 HMRC ici\u00a0: https:\/\/www.gov.uk\/working-for-yourself\/what-you-need-to-do Vous devez pr\u00e9parer une d\u00e9claration de revenus une fois par an, \u00e0 partir du 06\/04 et vous avez jusqu&rsquo;au 31\/01 de l&rsquo;ann\u00e9e suivante au plus tard pour faire la t\u00e9l\u00e9d\u00e9claration online et payer vos imp\u00f4ts. 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