Payroll

INtloko lweshishini okanye umbutho, ukuthatha ukuba ukusebenza, unyanzelekile ukuba akhuphe umyalelo apho, phakathi kwezinye izinto, kunyanzelekile ukuba ukhankanye ubungakanani yomvuzo (umvuzo). Zonke iintlawuliso ezongezelelweyo (intlawulo eyongezelelweyo, izibonelelo, iibhonasi), ezinakanwayo ziquka ipesenti ethile yomvuzo.

Payroll uthatha indawo kwi ngokwesiseko ngokomyalelo ulwamkelo ungumqeshwa omtsha ukusebenza, ukuqeshwa, iphepha xesha, nto leyo egcina amarekhodi ixesha lokusebenza, isivumelwano sengqesho, amalungiselelo malunga imivuzo. Kwakhona kwi-mali lokugqibela umvuzo kuchaphazela ezifakelwe iibhonasi, izaziso, usola, njl

Kukho iintlobo ezintathu ezingundoqo, nto leyo olwenziwe payroll (non-lweerhafu, uluhlu, mixed).

Ukuba inkqubo yentlawulo yomvuzo zibalwa ngokusekelwe eziphambili ebekwe yi izinga ngamnye ethile lweerhafu umsebenzi, nto leyo ixhomekeke iziqinisekiso yomqeshwa, okusingqongileyo, umgangatho nobungakanani umsebenzi owenziwa. Umzekelo, umqeshwa lowo unikwe umvo lokuqala - i unqualified, umvuzo lisezantsi womqeshwa, kodwa kufuneka ibe ngaphantsi kwe le umvuzo le wemivuzo, omiselwe ngumthetho. Ngoko ke, ngokusebenzisa inkqubo lweerhafu kunye nerhafu emiselweyo kuyo okuza zimiselwa phakathi bonke abaqeshwa entlanganweni.

Payroll kumaziko mali kwenzeka kuphela kwisikali namacala yaye zonke iintlawulo ezongezelelweyo, ibhonasi kunye nezinye iintlawulo mandatory zilawulwa yimithetho ezahlukeneyo kunye nemigaqo kwishishini ngalinye.

Xa inkqubo non-lweerhafu, umsebenzi ngamnye, ngokuxhomekeke ngegalelo labo yabasebenzi, bafumana ipesenti yenzuzo lweshishini apho isebenza. Oko kukuthi, xa inkqubo emvuzweni, eqhuba yemivuzo, mazibe nezakhono zobungcali, amava, ukubaluleka umqeshwa, izakhono zakhe kunye nobungakanani apho ukukwazi ukufikelela kule njongo. Le fomu zithanda kuba Ukhuthaza abasebenzi ukuba basebenze ngendlela eyiyo.

Xa yomvuzo womqeshwa inkqubo yerhafu engumxube Iqinisekile, apho ifakwa okanye zisuswe supplement iziphumo robots nezohlwayo. Lolona hlobo luqhelekileyo enjalo intlawulo endle korhwebo kunye neenkonzo, njengoko kwezi ndawo emiselwe nje ukwanela robots, kwaye ngokufanelekileyo, kunye nemivuzo.

Ngoko ke, ukwazi umvuzo wakho, isibonelelo, supplement okanye ipesenti ingeniso, unako ukubala umvuzo wabo. Nangona kunjalo, inani kwikholam "udumo" yaye "ehlawulwa esandleni" lihlala ezahlukeneyo, ukususela yamphako yongezwe wenza lokugcina. Inkqubo apho uchazwa Tax Code Sec. 23.

Ngokutsho ikhowudi ngentla, isiphumo umvuzo, kungakhathaliseki nokuba ngaba kuhlawulwa ngekheshi okanye uhlobo, kufuneka lubanjwe 13%. Kodwa xa kubalwa imali yerhafu yengeniso kufuneka ingqalelo ukuxhuzulwa irhafu. kutsalwe irhafu - oku isixa preferential apho irhafu singabalelwa. Oko kukuthi, ukuba umqeshwa lukumgangatho enye izigaba, wawabekayo ukuxhuzulwa irhafu, isiseko irhafu (sum of engunobangela-13%), kuncitshiswa yi loo mali ixhuzulwe. Ukuze ufumane inkcazelo engakumbi kwi-mali kunye neendidi kwabantu abasebenzisa ukuxhuzulwa irhafu, unako ukufunda kwinqaku 218 lomGaqo-Code Tax.

Ngoko ke, indlela zizakusebenza umvuzo. Ukuze wenze oku, ephuma lilonke bavavanyiwe salary yamphako Khupha, ukuba kuyimfuneko, utsalo kunye isixa-mali esisashiyekileyo yande nge-13%, ngoko ke sifumane irhafu yengeniso. Emva koko, iyonke emfono kwinyanga edlulileyo (enye kubonelelwe kwithuba zokuhlala contract) nokuthabatha inani yerhafu yengeniso kunye advance (ukuba uyahlawulwa) kwaye sithini isixa semali ofuna ukuhlawula ezandleni zenu.