Management or service fee
civil contract · code 77Lowest burdenThe member keeps€850.00GPM €150.00 (15%)
Costs the MB€1,000.00an MB expense, reduces corporate tax
Burden 15.0%
MB member payout calculator
A management fee under a civil contract, a profit share or funds for personal needs: what the member keeps and what it costs the partnership. With the Sodra base change from 1 July 2026.
SMALL PARTNERSHIP MEMBER PAYOUTS · 2026
Which code to pay out under, and how much is left after tax?
One figure, three routes side by side: a management fee under a civil contract, a profit share and funds for personal needs. You see what the member keeps, what it costs the partnership and where the difference is.
Profit share
after corporate tax · code 26The member keeps€850.00GPM €150.00 (15%)
Costs the MB€1,204.82of pre-tax profit · corporate tax €204.82
Burden 29.5%
Funds for personal needs
MB pays Sodra · code 02The member keeps€800.00GPM €200.00 (20%)
Costs the MB€1,187.29payout + VSD €124.47 + PSD €62.82
Burden 38.7%
The routes are not a free choice: code 77 covers only real management or other services under a contract (all the member's contracts with the MB – up to €100,000 a year), profit is distributed only after the financial statements and a members' decision, and 02 payouts are the only ones that give social insurance and pension record. More in the article “Money from an MB in 2026”
| Item | 77 · Management or service fee | 26 · Profit share | 02 · Funds for personal needs |
|---|---|---|---|
| MB pays the member | €1,000.00 | €1,000.00 | €1,000.00 |
| GPM (paid by the member with the annual return) | €150.00 · 15% | €150.00 · 15% | €200.00 · 20% |
| The member keeps after GPM | €850.00 | €850.00 | €800.00 |
| Corporate income tax (17%), paid by the MB | – | €204.82 | – |
| Sodra contribution base (90% of the payout) | – | – | €900.00 |
| VSD (13.83%), paid by the MB | – | – | €124.47 |
| PSD (6.98%), paid by the MB | – | – | €62.82 |
| Total cost to the MB | €1,000.00 | €1,204.82 | €1,187.29 |
| Tax and contribution burden | 15.0% | 29.5% | 38.7% |
| MB allowable deductions | €1,000.00 | – | €1,087.29 |
Rules and parameters
- Code 77 – the member's management or service fee under a civil contract: 15% GPM on the part that, together with other non-employment income, stays within 12 VDU (€27,745.80); the excess is taxed at 20%, 25% and 32% by annual income. No VSD or PSD on this fee; a member not insured on another basis pays €80.48 PSD a month. The fee is an expense of the MB.
- Code 26 – profit share: the MB first pays corporate income tax (17 % / 7 % / 0 %); the rest is taxed at 15% GPM for the member, with no VSD or PSD and no NPD. We show how much pre-tax profit the payout needs.
- Code 02 – funds for personal needs: the member receives the whole amount and pays GPM (20%, 25% or 32% by annual income) with the annual return. VSD 13.83% (16.83% with the second pillar) and PSD 6.98% are paid by the MB itself on the contribution base: 50% of the payout until 30 June 2026, 90% from 1 July 2026 (VSDĮ art. 10), capped at €99,422.45 a year (43 VDU). The MB deducts the base and the VSD and PSD it paid, except the 3% pension contribution.
- A code 02 payout is not shown as an expense in the profit and loss statement: the contribution base on which Sodra contributions are calculated is deducted only in the corporate income tax return – box 32, as additional MB expenses.
- “Lowest burden” compares how much the member keeps of every euro the MB spends. The burden is a share of the payout (26: of the pre-tax profit). Returns: the MB files GPM312 by 15 February of the next year, the member GPM311 by 1 May.
Official sources
The calculation is indicative. Which code you may use depends on contracts, financial statements and MB decisions – we will tell you from your MB's data.