{"id":2260,"date":"2026-06-17T09:44:23","date_gmt":"2026-06-17T06:44:23","guid":{"rendered":"https:\/\/konkretiakirjanpito.fi\/?p=2260"},"modified":"2026-06-17T09:44:23","modified_gmt":"2026-06-17T06:44:23","slug":"foretagares-lon-och-intakter-fran-foretaget","status":"publish","type":"post","link":"https:\/\/konkretiakirjanpito.fi\/sv\/2026\/06\/yrittajan-palkka-ja-tulot-yrityksesta","title":{"rendered":"F\u00f6retagares l\u00f6n och inkomster fr\u00e5n f\u00f6retaget"},"content":{"rendered":"
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Serien Den nya entrepren\u00f6rens guide<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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F\u00f6retagares l\u00f6n och inkomst fr\u00e5n f\u00f6retaget\u00a0<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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F\u00f6retagets konto ackumulerade pengar inte automatiskt betyder, att hela beloppet skulle vara f\u00f6retagarens personligen anv\u00e4ndbar. Det, hur f\u00f6retagaren kan f\u00e5 int\u00e4kter fr\u00e5n sin f\u00f6retagsverksamhet, beror framf\u00f6rallt p\u00e5 f\u00f6retagsformen.<\/p>\n

Ur ett bokf\u00f6ringsperspektiv \u00e4r det viktigt att f\u00f6retagets och f\u00f6retagarens tillg\u00e5ngar hanteras korrekt. I olika f\u00f6retagsformer hanteras f\u00f6retagarens inkomster i bokf\u00f6ringen p\u00e5 olika s\u00e4tt.<\/p>\n

Enskilda uttag fr\u00e5n enskild firma i redovisningen<\/b>\u00a0<\/p>\n

Enskild n\u00e4ringsidkare betalar inte l\u00f6n till sig sj\u00e4lv p\u00e5 samma s\u00e4tt som en anst\u00e4lld f\u00e5r l\u00f6n. Ist\u00e4llet kan den enskilda n\u00e4ringsidkaren ta ut f\u00f6retagets medel f\u00f6r eget bruk genom privata uttag.\u00a0<\/p>\n

Privata uttag bokf\u00f6rs i f\u00f6retagets redovisning, men de \u00e4r inte f\u00f6retagets kostnader och de minskar inte f\u00f6retagets skattepliktiga resultat.\u00a0<\/p>\n

Av denna anledning b\u00f6r entrepren\u00f6ren skilja mellan f\u00f6retagets resultat och hur mycket medel som tagits ut ur f\u00f6retaget f\u00f6r eget bruk.\u00a0<\/p>\n

Aktiebolagets f\u00f6retagares l\u00f6n och utdelning<\/b>\u00a0<\/p>\n

I ett aktiebolag \u00e4r f\u00f6retaget en egen enhet skild fr\u00e5n entrepren\u00f6ren. Detta inneb\u00e4r att f\u00f6retagets tillg\u00e5ngar tillh\u00f6r aktiebolaget, \u00e4ven om entrepren\u00f6ren \u00e4ger f\u00f6retaget helt och h\u00e5llet.\u00a0<\/p>\n

Fr\u00e5n ett aktiebolag kan en f\u00f6retagare f\u00e5 inkomster till exempel som l\u00f6n eller utdelning. Dessa behandlas p\u00e5 olika s\u00e4tt i bokf\u00f6ringen.\u00a0<\/p>\n

L\u00f6nen bokf\u00f6rs som en kostnad f\u00f6r f\u00f6retaget, medan utdelning inneb\u00e4r att en del av f\u00f6retagets tillg\u00e5ngar delas ut till \u00e4garna.\u00a0<\/p>\n

Varf\u00f6r \u00e4r int\u00e4ktsplanering l\u00f6nsamt?<\/b>\u00a0<\/p>\n

F\u00f6retagets bankkontosaldo ensamt ber\u00e4ttar inte om f\u00f6retagets hela ekonomiska situation. F\u00f6retaget kan ha framtida betalningar och skyldigheter som det \u00e4r v\u00e4rt att beakta n\u00e4r beslut fattas.\u00a0<\/p>\n

Uppdaterat bokslut hj\u00e4lper f\u00f6retagaren att b\u00e4ttre f\u00f6rst\u00e5 f\u00f6retagets situation och att fatta beslut baserat p\u00e5 korrekta siffror.\u00a0<\/p>\n

Bokf\u00f6ring st\u00f6der f\u00f6retagarens beslut<\/b>\u00a0<\/p>\n

Det finns ingen universell l\u00f6sning f\u00f6r int\u00e4kterna fr\u00e5n ett f\u00f6retag. L\u00e4mpligt s\u00e4tt beror p\u00e5 f\u00f6retagsform, f\u00f6retagets situation och f\u00f6retagarens m\u00e5l.\u00a0<\/p>\n

N\u00e4r bokf\u00f6ringen \u00e4r uppdaterad \u00e4r det l\u00e4ttare f\u00f6r entrepren\u00f6ren att f\u00f6lja f\u00f6retagets ekonomi och planera sitt eget uppeh\u00e4lle.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tKontakta oss!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Uuden yritt\u00e4j\u00e4n opas -sarja Yritt\u00e4j\u00e4n\u00a0palkka\u00a0ja\u00a0tulot\u00a0yrityksest\u00e4\u00a0 Yrityksen tilille kertynyt raha ei automaattisesti tarkoita, ett\u00e4 koko summa olisi yritt\u00e4j\u00e4n henkil\u00f6kohtaisesti k\u00e4ytett\u00e4viss\u00e4. Se, miten yritt\u00e4j\u00e4 voi saada tuloja yritystoiminnastaan, riippuu ennen kaikkea yritysmuodosta. Kirjanpidon n\u00e4k\u00f6kulmasta on t\u00e4rke\u00e4\u00e4, ett\u00e4 yrityksen ja yritt\u00e4j\u00e4n varat k\u00e4sitell\u00e4\u00e4n oikein. Eri yritysmuodoissa yritt\u00e4j\u00e4n tulot k\u00e4sitell\u00e4\u00e4n kirjanpidossa eri tavoin. Toiminimiyritt\u00e4j\u00e4n yksityisotot kirjanpidossa\u00a0 Toiminimiyritt\u00e4j\u00e4 ei maksa […]<\/p>\n","protected":false},"author":1,"featured_media":2264,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,77],"tags":[300,277,329,321,323,328,327,324,319,317,166,322,316,318,105,325,173,276,326,320],"class_list":["post-2260","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogit","category-taloushallinnon-kaytannon-vinkit-yrittajalle-sarja","tag-ajantasainen-kirjanpito","tag-kirjanpitaja","tag-osakeyhtio","tag-osakeyhtion-palkka","tag-palkka-vai-osinko","tag-rahan-nostaminen-yrityksesta","tag-talouden-suunnittelu","tag-toiminimiyrittaja","tag-yksityisotot-kirjanpidossa","tag-yksityisotto","tag-yrittajan-kirjanpito","tag-yrittajan-osinko","tag-yrittajan-palkka","tag-yrittajan-tulot","tag-yrityksen-kirjanpito","tag-yrityksen-rahat","tag-yrityksen-talous","tag-yrityksen-tulot","tag-yrityksen-varat","tag-yritysmuoto"],"_links":{"self":[{"href":"https:\/\/konkretiakirjanpito.fi\/sv\/wp-json\/wp\/v2\/posts\/2260","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/konkretiakirjanpito.fi\/sv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/konkretiakirjanpito.fi\/sv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/konkretiakirjanpito.fi\/sv\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/konkretiakirjanpito.fi\/sv\/wp-json\/wp\/v2\/comments?post=2260"}],"version-history":[{"count":10,"href":"https:\/\/konkretiakirjanpito.fi\/sv\/wp-json\/wp\/v2\/posts\/2260\/revisions"}],"predecessor-version":[{"id":2271,"href":"https:\/\/konkretiakirjanpito.fi\/sv\/wp-json\/wp\/v2\/posts\/2260\/revisions\/2271"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/konkretiakirjanpito.fi\/sv\/wp-json\/wp\/v2\/media\/2264"}],"wp:attachment":[{"href":"https:\/\/konkretiakirjanpito.fi\/sv\/wp-json\/wp\/v2\/media?parent=2260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/konkretiakirjanpito.fi\/sv\/wp-json\/wp\/v2\/categories?post=2260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/konkretiakirjanpito.fi\/sv\/wp-json\/wp\/v2\/tags?post=2260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}