Module 18 min901 wordsFree — no account
Two company forms, two social regimes, two cost logics
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 101 words · 2 min
Worked example
A self-employed director's timing gap
First year of trading, contributions called on a reduced flat base. Second year, the call is still an estimate, and then the first year's reconciliation lands. A manager who earned 45 000 € in year one meets a demand that no line of the profit and loss account had announced.
Worked example
Two directors, one identical profit
Inès in her simplified company can distribute 49 250 € of after-tax profit with no social contribution attaching to it. Her counterpart managing a limited company would see part of that same distribution reclassified as earned income and charged like remuneration.
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