Comparison: when an entrepreneur should stay self-employed and when a company will pay off

Bt OSV (self-employed person) or to establish a company? The Association of Small and Medium-Sized Enterprises and Businesses compared, from a first and tax point of view, what is suitable for entrepreneurs. tte how to save pensions and time and protect property when you start a business.

Entrepreneurship as an OSV on the basis of a business license and business through a business corporation, especially Ltd., has its positives and negatives.

They are always wrong on a mix of different variants, but it is clear that if someone wants to optimize the levies, they prefer to start a company and make themselves an employee with a minimum wage, the chairman of the Association of Small and Medium-Sized Enterprises and Karel Havlek. According to him, OSV is administratively simple, especially if the entrepreneur applies flat rates. And in some cases, I do not receive income taxes.

1First look: a business man with all his property

FAQ: A person who starts a business from scratch usually chooses the primary form of business as an OSV. The process of obtaining the right to do business is very simple, relatively fast and additionally setting up (depending on the type of profession) is very easy.

On the other hand, traders are often unaware of some risks. In particular, they are responsible for paying all their property for a broken code. It is therefore good to assess in which field I do business, how our customers are and how big the code I am causing, and therefore how this code can affect my property and the property of my family, is the advice of Karel Havlek.

If the entrepreneur, for example, sells newspapers, then the risk of the codes is relatively small, on the other hand there are a number of other fields in which the risk of the codes is significant and one wrong step and only neglected may have liquidated the consequences for the family budget.

s.r.o.: On the other hand, a company in the form of a limited liability company is administratively complex and in the breath of units of thousands of crowns and financial resources, but it gives entrepreneurs a huge benefit in transferring the risk to the company.

As the name suggests, the companies are liable for the company only up to the unpaid share capital. If the share capital is fully paid, then in case the company is obliged to replace the code, the castle will not be able to request these codes from the companies.

Although the liability of the statutory representatives is not affected, it ultimately determines a relatively large range of possibilities, when the statutory representative of the company, ie the executive, can be punished on his personal property. These are the following cases:

  • violation of the day of the pub and its responsibilities in society
  • breached the obligation to file a long-term insolvency petition
  • responsibility with the company and its creditors

Starting a company is cheap and easy

Thanks to the harmonization of European regulations, the process has been simplified by the company. They dreamed of the foundations for the establishment of the company and at least in the stock chapter, which today in the company of only one crown.

However, I do not fully recommend the establishment of a limited liability company with a fixed capital, or such a company will not have enough funds to cover the start-up costs, and will therefore be forced to carry out financial operations by depositing additional funds. At the same time, Karel Havlek, in the form of one crown, is less than a two-sided potential business partner, adding that no matter what the basic chapter says about the company’s solvency, it is still clear among people that according to the stock capital its seriousness can be estimated.

According to the founding company, the administrative network was reduced. This option is certainly a nice change, however, taking into account the whole process of establishing a company, you can find a lot of points to improve. If, for example, it is possible to establish a limited liability company in Estonia in a matter of minutes and hours, then we must go as fast as possible.

2Daov view: paul in OSV et administrativa

Wrong, on how the regime chooses OSV. If he applies paul, then the administrative fact et et. But if ivnostnknevyuv expenses paul, the administrative leva is a minority. Moreover, if the OSV is currently a VAT payer, has control lots and returns practically the same as the company, the agenda is completely identical.

If the OSV has even a single employee for half of the bundle (a salesman in a colony in the village, dreaming), then the impact of a complete personal agenda, including the categorization of work, hygiene, noise and an understandable wage agenda, which is with us. skuten sloit, points out Karel Havlek.

Daov optimization

At first person (sro):

  • simple optimization of the tax base (also thanks to the management of double ethnicity)
  • tax rate 19%
  • Insurance – it will be an employee, it will also be professionally and health-related as an employee and at the same time as an employer. If you pay the minimum wage in the amount of 11 thousand crowns, you can pay in the minimum regime only health insurance, which will be 1485 crowns (4.5% as an employee and 9% as an employer from the wage). For social insurance errors, the minimum exchange base, which is the first minimum wage for health insurance. Unpaid social security, however, is again reflected in the entrance.


  • The income tax is 15%, the same as for employees, but the self-employed person pays more to the health and social insurance employee (without the employer’s contribution).
  • If OSV uses paul in 2017, there is a double, temporary, system. He decides to force the upper ceiling (up to two million crowns of income), but he is not entitled to discounts for children and husband. Or you get discounts on children and wife, but in such a case, the ceiling is worth one million crowns a year. From 2018, mon paul will apply only in the case of ronho income of one million crowns.
  • Pauly ranges from 30% to apply, for example, for rent and to 80% for handicrafts and agricultural production. The most frequently used paula is probably 60% (free, taken and licensed activities).
  • The payment of social and health insurance pays a minimum of 3967 crowns. The minimum social insurance is set at 2061 crowns this year and the minimum health insurance at 1906 crowns. In most cases, you pay more according to your tax return. (For comparison: an employee with a minimum wage of CZK 11,000 pays 1210 crowns in insurance premiums for a total of CZK 1,757, ie CZK 2,757 less for a self-employed person.
Srovnn OSV a sro
activity ETC. s.r.o.
Zaloen –
tdn, nkolik kon
Zaloen –
levn (1 a 5 tisc)
Levn (3 a 5 tisc)
Business riskVelk
(ru vekerm property)
Bad to stedn
(ru zkladnm kapitlem)
optimization of social and health insurance.
Possibility of income tax optimizationprmrnVysok
It regulates rights and obligationsivnostensk zkonObansk zkonk
Source: Association of small and medium-sized enterprises and businesses
Heath IM Provement