Each founder of the company, investing in its development, ultimately wants to make a profit. The same can be said about the owners of the shares. Cash that will be paid to investors is called dividends for accounting and tax purposes.
Instructions
Step 1
The frequency of dividend payments depends on the company's accounting policies. In most cases, once a year, at a meeting of shareholders (founders), the results of the company's activities are summed up and the fate of retained earnings is discussed. In some cases, the founders decide to put the profit after tax into circulation - this is advisable when the company is at the stage of development. Accordingly, if at the meeting of the founders it was decided to distribute the profit among the members of the company, then the accounting department will have to calculate the amount of dividends due to each founder or shareholder.
Step 2
Calculate dividends in proportion to their participation in the authorized capital of the company, however, if this is enshrined in the charter of the organization, the distribution of net profit may be made disproportionately. In this case, payments exceeding the size of the proportional distribution are considered income of an individual and are taxed at a rate of 13%.
Step 3
Below is an algorithm for calculating dividends in a proportional way. In order to determine how much dividends each shareholder of a joint-stock company should receive, it is necessary to find the share of shares of each shareholder in the total block of shares. Multiply this value by the total amount of dividends payable.
Step 4
If dividends are distributed among the members of a limited liability company, it is necessary to know the percentage contribution of each member to the authorized capital of the company. Then multiply the amount of retained earnings to be paid to the founders by the share of each member of the company.
