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היי, אני סיגל, אמא לארבעה, בת זוג לאחד והיחיד, רואת חשבון במקצועי משפצת רהיטים בנשמתי, חוץ מזה גם שחקנית כדורשת לעת מצוא, כמו כולן מנסה וגם מצליחה ללהטט בין כל הכדורים .

אני כאן בעיקר בשביל עצמי אבל אשמח מאוד אם תצטרפו, תוכלו למצוא כאן, הגיגים, נוסטלגיה, מתכונים וגם פוסטים בנושאים מיסויים לעצמאים וגם לשכירים.

טיפים לקראת סוף שנה לעצמאים

אז כמו ששמתם לב בלי להרגיש הגענו לחודש דצמבר,                                                                                  

אני מניחה שאצל רוב האנשים דצמבר מסמן סיום ולא בכדי, בכל זאת החודש האחרון בשנה.

במקצוע שלי מעבר לסיומה של שנה רגילה שלרוב הדברים בה יכולה להיות המשכיות גם בשנה שאחריה , דצמבר הוא סיומה של שנת המס מה שאומר לחץ, הרבה לחץ.                                

 מי שעצמאית יודעת , (או שלא)  שאצל עצמאי כל התחשבנות במהלך השנה עם מוסדות הממשלה  מבוססת על הערכה. הערכת הכנסות , הערכת הוצאות הערכת רווח….

מתוך ההערכה הזאת נגזרות המקדמות המשולמות לבטוח לאומי ולמס הכנסה במהלך השנה .  

בחודש דצמבר, בו לרואה החשבון יש כבר את רוב הוצאותיו והכנסותיו של העסק.   נוצרת הזדמנות לבדוק את מצבו של העסק בצורה הקרובה ביותר למה שיוגש בסופו של דבר בדוחות השנתיים של העסק, אבל החשיבות היא בכך שעושים זאת לפני תום שנת המס. ולמה ישנה חשיבות למועד זה?

מכמה סיבות שלעצמאיות ביניכם כדאי לקרוא ולהפנים :

א. תשלומי ביטוח לאומי – תשלומי ביטוח לאומי הם הוצאה המוכרת במס  (דמי  הביטוח בלבד לא מס הבריאות שגם הוא נכלל במקדמות המשולמות) כך שאם בהערכת המס שנעשית בדצמבר מסתבר שלעסק יש חבות במס ובנוסף עליו להשלים דמי בטוח לאומי , כדאי לעשות את השלמת דמי הבטוח באותה השנה על מנת שהסכום ששולם יכנס להוצאות המוכרות של העסק ויקטין את חבות המס לאותה שנה, הסדר תשלומים בשקים דחויים אינו מהווה הוצאה שתוכר השנה מאידך ,תשלומים בכרטיס אשראי (קרדיט כמובן שלא תשלו את עצמכן שהמדינה תממן לכן ריבית) יהוו הוצאה בשנת המס.

ב. הפקדה לקרן השתלמות- מערכת המס בארצנו אינה משופעת בהרבה הטבות מס לאזרח הקטן , אך ישנה הטבה אחת שאני מניחה שרובכן שמעתן עליה ואם לא אז זו ההזדמנות – קרן ההשתלמות, בגדול זו מעין תוכנית חסכון לשש שנים המקנה אף הטבה במס.  אם להיות יותר ספציפיים, ניתן להפקיד עד 4.5 אחוז מההכנסה (רווח) השנתית לקרן השתלמות ( שנים קודמות 7אחוז ומתוכם 4.5 אחוז היו מוכרים) , אותה הפקדה בעצם מהווה הוצאה לכל דבר ועניין, כמו כל הוצאה מוכרת אחרת בעסק ומכאן שהיא מביאה להקטנה בחבות המס ובחבות ביטוח לאומי.

ההפקדה מוגבלת באחוז מתוך תקרת הכנסה שהשנה נקבעה לסך של 260,000 ש"ח.

יש לציין כי רווחים על הפקדות של עד 7אחוז מהתקרה פטורים ממס על רווחי הון כך שגם פה ישנה הטבה .

הפקדות לקרן השתלמות יכולות להיעשות בתשלומים חודשיים במהלך השנה והשלמה בהתאם להערכה בסוף שנה או שניתן להפקיד את כל הסכום בהתאם להערכה בסוף שנה.

כמובן שהתנאי להטבה הוא הפקדה בשנת המס אחרת ההוצאה לא תיוחס לשנה המדוברת.

מה שעוד כדאי לדעת הוא שאם ישנה קרן השתלמות נזילה כלומר עברו שש שנים מההפקדה הראשונה אך הכסף טרם נמשך , אפשר להפקיד הפקדה, לקבל בגינה את הניכוי ומיד למשוך את הכסף – בונוס לא קטן בעיני.

ג. הפקדה לבטוח מנהלים/קרן פנסיה– לא אכנס פה להבדלים בין קרן פנסיה לבטוח מנהלים ומה עדיף . זה נושא לפוסט נפרד (מעט על זה אפשר לקרוא כאן) ומבחינה מיסוית אין הבדלים בין השניים,

  המדינה מעודדת אנשים לחסכון לטווח ארוך (כמובן , אחרת היא לכאורה תצטרך  לשאת בנטל)  ולכן נותנת הטבה הן בצורת ניכוי (הוצאה) והן בצורת זיכוי (הקטנת  המס), בעיקרון ניתן להפקיד עד 16.5% מההכנסה החייבת .(בעבר 16%).

יש לקחת בחשבון שההפקדה למכשירים הפנסיונים היא לטווח מאוד ארוך כלומר ניתן למושכם בפטור ממס רק בגיל פרישה , משיכה לפני המועד מחוייבת ב35% מס למעט מקרים מיוחדים .                                                             

 גם כאן תקרת ההפקדה מוגבלת בתקרת הכנסה שהשנה נקבעה על  206,400 ש"ח.

פה המקום להזכיר את פנסיית החובה לעצמאים באופן מפורט אפשר לקרוא על זה פה, אבל בכלליות, חוק פנסיה חובה לעצמאים שעבר בשנת 2017, מחייב כמעט כל עצמאי (יש מעט חריגים) להפקיד מינימום מסוים לטובת חסכון פנסיוני,

יש לשים לב שהחוק האמור מגדיר מינימום כמובן ,שניתן ואף רצוי להפקיד מעבר למינימום וכמו שכתבתי הפקדה של עד 16.5 אחוז מההכנסה או מהתקרה הנמוך שביניהם יקנו הטבות במס.

זה על קצה המזלג , טיפים לכן העצמאיות ובזמן שאני טובעת כאן בים של עבודה, עם הרבה הרבה מספרים אני מציעה לכן , מי שרואה/ת החשבון/יועץ/ת המס שלה טרם עדכן אותה בנושא לפנות , ולברר ולראות מה מבין הדברים רלוונטי עבורה.

סוף שנה שמח…     

סיגל,                                                                                              

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