Any enterprise, be it a joint stock company or a limited liability company, has its own structure. Due to the confusion in the definition of certain persons who occupy a place in the hierarchy of the company, people may have not entirely correct questions, for example, how not to pay the founder's salary.
Instructions
Step 1
Founder - a person who established (created) an enterprise, this follows from the definition itself. The founder can be both an individual and a legal entity that has made a certain contribution to the authorized capital of the enterprise - property, securities, money or in the form of intellectual property.
Step 2
By the way, the founders should not be confused with members of limited liability companies and shareholders of closed and open joint stock companies. Both the first and the second participate in a certain way in the authorized capital, but at the same time, only those persons who created the enterprise can be named founders. That is, any founder can be a participant (shareholder), but not every participant or shareholder can be called a founder.
Step 3
The participants (shareholders) of the company, regardless of whether they are founders or not, do not receive wages at the enterprise. They receive income from profit in the respect in which the contribution to the share capital was made. Only employees are paid.
Step 4
Director (General Director) - the executive body of the company. He belongs to the staff of employees and must receive wages for his work. This is regulated by the Labor Code of the Russian Federation. A member of the company can hold the position of a director, in which case, according to the law, he is entitled to both a share of the profit and a salary. The fact that he can simultaneously be one of the founders of the company does not matter, but the Russian practice in such cases is ambiguous.
Step 5
An exception is the situation when the director is the sole founder of the firm. Both the Ministry of Finance of the Russian Federation and the Ministry of Health and Social Development agree that a person cannot conclude an employment contract with himself, which means that there are no grounds for calculating taxes. This naturally leads to the conclusion that the object of taxation (that is, salary) is also absent.
