你现在知道现在运行自己的事业并不意味着你坐在堆栈的现金来洪水进入你的办公室。作为企业主人意味着忙于不断跟上操作。自从运行业务是您的全职工作，您需要知道如何从您的业务支付自己。

如果您拥有业务，您如何支付自己？

How do small business owners pay themselves? It’s a simple question, but different factors can determine your pay, like business structure, profits, expenses, and reasonable compensation guidelines. Learning how to pay yourself as a small business owner will require you to consider every factor.

Business structure

作为企业主人支付自己的最佳方式将取决于您的type of business structure. You will either receive a draw or a salary.

An owner’s draw, or owner distribution, is a portion of the business’s profits that your business distributes to you as your payment. A salary is a fixed amount that you pay yourself on a regular basis.

如何将自己视为唯一的所有者

As a唯一的所有者，你是您业务的唯一所有者。唯一的所有权只在个人层面征税。您和您的业务被认为是相同的法人实体，这意味着您对您的业务负债负责。

在唯一的所有权中，您的赔偿来自于绘制付款。您可以尽可能多地从业务的利润中取出，因为您有权获得所有商业的资金。根据自营职业会费法案（SECA），您必须支付自雇税和estimated taxes关于你的收入。附安排C.形成1040，美国个人所得税申报表。

How to pay yourself from a partnership

Apartnershipis a business owned by two or more people. Partners are the same legal entity as their business, much like the税务实体唯一的所有者。伙伴关系是通过税收实体，这意味着业主负责支付税收份额。

合作伙伴如何获得报酬？如果您是合作伙伴关系的一部分，您将占用所有者分销。合作伙伴被认为是自雇人士，所以你必须支付Seca税。

To file taxes, attach安排k-1(Form 1065), Partner’s Share of Income, Deductions, Credits, etc., to Form 1040.

How to pay yourself from an LLC

有限责任公司（LLC.) combines aspects of partnerships with corporations. Owners have shared tax responsibilities, but owners are not the same legal entity as their business. You must know how to pay yourself from an LLC:

单一成员LLCSare无视实体和treated as sole proprietorships. If you are a single-member LLC, you will receive LLC distributions from your business’s profits. You must attach Schedule C to Form 1040.

Multi-member LLCs被视为合作伙伴关系。Each owner pays their portion of taxes. You and the other members of the LLC receive draws from your business’s profits. You must attach Schedule K-1 to Form 1040.

How to pay yourself: C corporation

In a corporation, the business is legally separate from the owners. Because of this separation, you have limited liability for the company.

If your business is set up like a corporation and you are actively working for the business, you will receive a salary just like an employee. If you are not actively working for the business, you do not receive a salary. Instead, you will receive dividends. Taking dividends from your company means you are a shareholder.

公司正在征税，这意味着该业务征税，业务的利润通过每个所有者的收入征税。您将作为员工征税并支付FICA税。

How to pay yourself: S Corp

S Corp将公司与业主分开，就像在C公司一样。如果您是S Corp，您并不征税，但您对公司仍有有限的责任。

An S Corp owner can receive both wages and distributions. If you work in the company, you will receive a salary. The salary will be taxed like normal employee compensation. You will have FICA tax taken out.

我应该从我的业务支付多少钱？

此时，您应该更好地掌握拥有小型企业并支付自己。接下来，您需要确定在小企业中支付多少钱。

Profits

Before you start taking a hefty paycheck, make sure your business is profitable. If your business is barely getting by, lower your personal income.

When you have a healthy小企业现金流量, you can increase your pay. You might want to base your income on your business’s income. Small business owners typicallylimit their wages to 50% of their business’s profits. You want to make sure that your business will retain enough of its profits to continue growing and operating efficiently.

Expenses

As a business owner, you have all sorts of expenses. You need to pay taxes andoverhead expenseslike insurance and inventory.

当您考虑如何从您的业务支付自己时，请查看您的利润和费用。如果你不太进入外出，你可能需要临时付费。

If you have employees, you need to pay wages, training costs, and benefits. As an employer, you are responsible for making sure your employees get paid before you pay yourself. Make sure all your expenses are accounted for when determining your pay.

Reasonable compensation

How much do other business owners get paid? Reasonable compensation is the amount of payment someone would be paid for similar work under similar circumstances at a different business.

在询问如何从您的业务支付自己时，应考虑合理的赔偿。考虑您的业务价值。研究为您执行的人进行类似的任务。

确保将自己与管理具有相似大小，地点和行业的业务的人进行比较。如果美国国税局认为您过度向贵公司支付自己，他们可能会调查您的业务的支出。基于比较研究的薪水。

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This article has been updated from its original publication date of 11/4/2014.

This is not intended as legal advice; for more information, please点击这里。