Freelance Accountant? Every business needs an accountant. But which is better? Work as a freelance accountant or start a business? Is there much difference between one thing and another? Is it better to be your own boss or to work as an accountancy clerk? Each case is a case and the professional must analyze well before deciding.
Being A Freelance Accountant
How about a little help? Check out some tips to guide you in this decision!
The independent accountant and the company pay taxes differently. An accounting firm, issuing invoices and opting for Presumed Profit ( tax system chosen by most companies), pays around 11.33% on the value of each invoice issued. This amount is added to the ISS (service tax of any kind).
A stand-alone accountant pays otherwise: through the cash book, a control document that records all income and business expenses in a given month. Professional expenses are those related exclusively to the occupation of the accountant (rent, water services, electricity and telephone, office supplies and other things). In a month, the revenues are added together and the deductible expenses are subtracted, generating the professional net income, on which the taxes are levied (IRPF).
In general, the IRPF reaches 11.45% of net income. The rule is: the higher the net income, the higher the taxes.
Absence of a boss
Many people want to work without having a boss. The autonomous does not have a specific boss, someone who is the “owner” of the business and is always alert to their work, supervising it. However, if you interpret the boss as the one who pays your salary, then the accountant will have several “bosses”: the different customers who will pay for the services and demand professional excellence.
The issue of not having a boss is very much associated with certain misconceptions about the employer / employee relationship and it is always good to review your position on this.
Flexibility of schedules and choice of clients
As autonomous, there will be more flexibility of schedules. The professional can adapt his activities to his time and work without having to follow a strict schedule. He can choose how much he wants to work per day, depending on the situation. You can also choose your clients with more freedom, and you can refuse jobs that you find unpleasant or requested by people you do not trust.
As an autonomous, the accountant will not have certain labor rights, such as overtime pay, vacation and 13th salary , unemployment insurance, weekly paid rest, guaranteed salary, leave and leave on special occasions, maximum discount of up to 6% transportation, etc.
In order to enjoy these rights, he must be an employee with a signed Work Card . As an employee of a company, the accountant will have to pay only half of the amount charged by the INSS, since the other half is paid by the employer. As a self-employed person, you will have to pay the amount yourself (albeit generally lower) and discipline yourself to make that payment on time. As a business owner, in turn, you will have to offer labor rights to all your employees.
Whether you own a business, an accountant, or an employee, the accountant will have responsibilities. As a freelance accountant, you will have greater accumulation of functions, from seller, manager, lawyer and so on (however, you can outsource these services). As an employee, you will have stricter times and deadlines. And as an entrepreneur, you will have to manage and lead your team .
One thing is certain: there will always be responsibilities! But the difficulties will depend on the profile of each.
What kind of accountant are you? Leave a comment here on the blog and tell us!