{"id":139,"date":"2018-12-13T13:31:28","date_gmt":"2018-12-13T12:31:28","guid":{"rendered":"https:\/\/www.teslakalkylen.com\/blog\/?p=139"},"modified":"2018-12-13T13:35:06","modified_gmt":"2018-12-13T12:35:06","slug":"kostnadsneutral-personalbil-hur","status":"publish","type":"post","link":"https:\/\/www.teslakalkylen.com\/blog\/2018\/12\/13\/kostnadsneutral-personalbil-hur\/","title":{"rendered":"Kostnadsneutral personalbil – hur?"},"content":{"rendered":"\n

Jag har f\u00e5tt en hel del fr\u00e5gor kring hur det fungerar i praktiken med en s\u00e5kallad kostnadsneutral personbil. Det \u00e4r ett uppl\u00e4gg med f\u00f6rm\u00e5nsbil d\u00e4r den anst\u00e4llde tar alla kostnader genom l\u00f6neavdrag, vilket allts\u00e5 g\u00f6r det kostnadsneutralt f\u00f6r arbetsgivaren. F\u00f6rdelen f\u00f6r arbetstagaren \u00e4r s\u00e5klart att kunna utnyttja de ekonomiskt f\u00f6rdelaktiga f\u00f6rm\u00e5nsbilsreglerna, som \u00e4r s\u00e4rskilt f\u00f6rm\u00e5nliga om man k\u00f6per elbilar och laddhybrider<\/a>.<\/p>\n\n\n\n

Det allra l\u00e4ttaste s\u00e4ttet att ordna en s\u00e5n h\u00e4r personalbil \u00e4r att v\u00e4nda sig till ett f\u00f6retag som erbjuder den tj\u00e4nsten. Exempel p\u00e5 s\u00e5dana f\u00f6retag \u00e4r AutoLease<\/a> (som verkar vara v\u00e4ldigt duktiga p\u00e5 just milj\u00f6bilar), AutoPlan<\/a>, Svea Leasing<\/a>, Volvofinans<\/a>, med flera. De har kompletta uppl\u00e4gg d\u00e4r de sk\u00f6ter administration, och i vissa fall tar de \u00e4ven p\u00e5 sig risken f\u00f6r vad som h\u00e4nder med en personalbil ifall en anst\u00e4lld slutar.<\/p>\n\n\n\n

Men det g\u00e5r s\u00e5klart att sk\u00f6ta det sj\u00e4lva ocks\u00e5. Vad man g\u00f6r d\u00e5 \u00e4r helt enkelt att man m\u00e5ste lista ut vad bilen kommer att kosta arbetsgivaren, och sedan r\u00e4kna ut vilket l\u00f6neavdrag man ska g\u00f6ra. F\u00f6r att g\u00f6ra kalkyler p\u00e5 detta \u00e4r sj\u00e4lvklart Teslakalkylen<\/a> det b\u00e4sta verktyget! En av kalkyltyperna man kan skapa heter ”Personalbil”. Som exempel kan vi ta min exempelkalkyl p\u00e5 Tesla Model S 75D som personalbil<\/a>. De intressanta delarna ser man l\u00e4ngst ner i kalkylen:<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

”F\u00f6retagets del av kostnader” motsvarar allt som f\u00f6retaget m\u00e5ste betala fr\u00e5n sitt konto. Det \u00e4r leasingavgift, service, f\u00f6rs\u00e4kring, och arbetsgivaravgift p\u00e5 f\u00f6rm\u00e5nsv\u00e4rdet. I det h\u00e4r fallet blir summan av alla dessa kostnader 13 577 kr. Notera att v\u00e4rdet p\u00e5 raden ”med kontantinsats utslagen” \u00e4r samma, f\u00f6r att jag satt 0% i kontantinsats. Det h\u00e4r rekommenderar jag varmt att man g\u00f6r f\u00f6r personalbilar, f\u00f6r annars m\u00e5ste man komma p\u00e5 hur man ska hantera kontantinsatsen, som ocks\u00e5 betalas av f\u00f6retaget men borde sl\u00e5 igenom som l\u00f6neavdrag f\u00f6r den anst\u00e4llde, till exempel genom ett avdrag som sprids ut \u00f6ver hela perioden (det \u00e4r s\u00e5 Teslakalkylen kommer r\u00e4kna om ni g\u00f6r en personalbilskalkyl med kontantinsats.<\/p>\n\n\n\n

Kostnaden 13 577 kr inneb\u00e4r att f\u00f6retagets l\u00f6nekostnad ska minskas med 13 577 kr. Det motsvarar en s\u00e4nkning av bruttol\u00f6nen med 13 577 \/ 1,3142 = 10 331 kr eftersom arbetsgivaravgifterna ligger p\u00e5 31,42%. S\u00e5 genom att s\u00e4nka den anst\u00e4lldes bruttol\u00f6n med 10 331 kr s\u00e5 kan man t\u00e4cka upp f\u00f6r alla kostnader som f\u00f6retaget har f\u00f6r bilen. Kostnaden f\u00f6r den anst\u00e4llde blir d\u00e5 vid 50% marginalskatt en nettol\u00f6nes\u00e4nkning med 5 166 kr per m\u00e5nad, plus inkomstskatt f\u00f6r f\u00f6rm\u00e5nsv\u00e4rdet (2438 kr) och br\u00e4nslekostnaden (416 kr i det h\u00e4r exemplet) f\u00f6r en totalkostnad p\u00e5 8 020 kr per m\u00e5nad f\u00f6r den anst\u00e4llde f\u00f6r att k\u00f6ra en splitterny Tesla Model S!<\/p>\n\n\n\n

Ni som l\u00e4st den h\u00e4r bloggen f\u00f6rut vet att jag brukar rekommendera att man g\u00f6r nettol\u00f6neavdrag ist\u00e4llet f\u00f6r att redovisa f\u00f6rm\u00e5nsv\u00e4rde<\/a>. G\u00e5r det att kombinera med ett s\u00e5nt h\u00e4r uppl\u00e4gg? Ja, det g\u00e5r faktiskt! I det h\u00e4r fallet \u00e4r f\u00f6rm\u00e5nsv\u00e4rdet 4 875 kr per m\u00e5nad. Om man minskar den anst\u00e4lldes nettol\u00f6n med 4 875 kr s\u00e5 kvittar man f\u00f6rm\u00e5nen till 0 kr. D\u00e5 minskar f\u00f6retagets kostnad med 1532 kr per m\u00e5nad i arbetsgivaravgift och 4 875 kr som den anst\u00e4llde betalar via sitt nettol\u00f6neavdrag till 7 170 kr per m\u00e5nad. D\u00e5 beh\u00f6ver bruttol\u00f6neavdraget vara 5456 kr per m\u00e5nad, vilket ger en total kostnad f\u00f6r den anst\u00e4llde p\u00e5 nettol\u00f6nes\u00e4nkning p\u00e5 4 875 (f\u00f6r f\u00f6rm\u00e5nsv\u00e4rdet) + 2 728 (f\u00f6r bruttol\u00f6neavdraget), inget skatteavdrag f\u00f6r f\u00f6rm\u00e5nen, och 416 kr f\u00f6r br\u00e4nslet, dvs 8019 kr totalt f\u00f6r den anst\u00e4llde (skillnaden p\u00e5 1 kr mot ovan beror p\u00e5 att jag avrundat i varje led, det \u00e4r allts\u00e5 ett avrundningsfel). S\u00e5 det h\u00e4r \u00e4r ett b\u00e4ttre s\u00e4tt att g\u00f6ra p\u00e5.<\/p>\n\n\n\n

Sen finns det ett par fallgropar man b\u00f6r vara medveten om. En s\u00e5dan fallgrop \u00e4r vad som h\u00e4nder ifall den anst\u00e4llde slutar innan tiden l\u00f6pt ut. D\u00e5 kan arbetsgivaren hamna i en knivig situation eftersom bilen ofta faller mer i v\u00e4rde i b\u00f6rjan \u00e4n mot slutet av leasingperioden. Det h\u00e4r kan man kanske vilja reglera i avtal mellan den anst\u00e4llde och f\u00f6retaget. En annan fallgrop \u00e4r med saker som pension och sjukpenninggrundande inkomst. Genom att att s\u00e4nka den anst\u00e4lldes bruttol\u00f6n minskar man ocks\u00e5 dennes allm\u00e4nna pension och sjukpenninggrundande inkomst. Genom att anv\u00e4nda nettol\u00f6neavdrag kan man minska den effekten, men oftast inte ta bort den helt. Detta m\u00e5ste den anst\u00e4llde t\u00e4nka p\u00e5, vad f\u00f6r effekter det kan ha. Om f\u00f6retaget betalar in tj\u00e4nstepension baserat p\u00e5 den anst\u00e4lldes l\u00f6n m\u00e5ste man ocks\u00e5 titta p\u00e5 hur detta p\u00e5verkas. H\u00e4r ser jag tv\u00e5 alternativ: antingen l\u00e5ter man tj\u00e4nstepensionen minska, men d\u00e5 m\u00e5ste man ocks\u00e5 r\u00e4kna med den kostnadsbesparingen f\u00f6r f\u00f6retaget n\u00e4r man ber\u00e4knar l\u00f6neavdraget, eller s\u00e5 kommer man \u00f6verens om att basera tj\u00e4nstepensionen p\u00e5 den l\u00f6n som den anst\u00e4llde hade f\u00f6re l\u00f6neavdraget f\u00f6r personalbilen.<\/p>\n\n\n\n

En annan fallgrop man m\u00e5ste vara medveten om \u00e4r att den anst\u00e4llde m\u00e5ste k\u00f6ra minst 100 mil i tj\u00e4nsten per \u00e5r f\u00f6r att f\u00f6retaget ska f\u00e5 r\u00e4tt att g\u00f6ra momsavdrag p\u00e5 leasingavgiften.<\/p>\n\n\n\n

Jag hoppas ni h\u00e4ngde med, och har ni fr\u00e5gor f\u00e5r ni g\u00e4rna st\u00e4lla dem i kommentarsf\u00e4ltet, via mail<\/a>, eller via Facebook<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

M\u00e5nga undrar hur man rent praktiskt l\u00f6ser en kostnadsneutral f\u00f6rm\u00e5nsbil. Det svarar jag p\u00e5 h\u00e4r!<\/p>\n","protected":false},"author":1,"featured_media":146,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[],"yoast_head":"\nKostnadsneutral personalbil - hur? - Teslakalkylen<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.teslakalkylen.com\/blog\/2018\/12\/13\/kostnadsneutral-personalbil-hur\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kostnadsneutral personalbil - hur? - Teslakalkylen\" \/>\n<meta property=\"og:description\" content=\"M\u00e5nga undrar hur man rent praktiskt l\u00f6ser en kostnadsneutral f\u00f6rm\u00e5nsbil. 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