El Ukukhiqiza Okuphelele Yilokho okubalwa ngokususa emholweni ophelele otholakale phakathi nonyaka womsebenzi, inani elihambelana nezindleko ezikhokhelwayo eziye zathwalwa.
Phakathi kwezindleko ezidonswayo, iminikelo Yezokuphepha Komphakathi, imali yezinyunyana kanye nezinhlangano zobungcweti kuzobhekwa lapho ubulungu buphoqelekile.
Ibalwa kanjani imbuyiselo ephelele?
Imali engenayo ibalwa ngomehluko phakathi kwemali engenayo yokubalwa kwezimali nezindleko ezingadonselwa, kusetshenziswa imithethonqubo emisiwe ye-Corporation Tax (IS).
Khombisa ukuthi litholakala kanjani inani lemali engenayo yangaphambilini njengesisebenzi esikhubazekile
Leli nani le- imali isiyonke njengempahla ekhubazekile Kususelwa kunani eliphelele lomsebenzi obalwe itoho, kwehliswa izindleko ezikhokhelwayo, phakathi kwazo kukhona iminikelo Yezokuphepha Komphakathi. Lesi samba seNet Yield kufanele siboniswe kwifomu etholakala ku-inthanethi ngebhokisi elinegama elifanayo bese kuthi, emgqeni ofanayo wedatha yentela noma kuholo, kuvela okubanjwayo.
Uyini umkhawulo wenetha wangaphambilini njengesisebenzi esikhubazekile esisebenzayo?
Okokuqala, umuntu kufanele azi iphesenti lokukhubazeka alivezayo, futhi uma lolu lwazi selutholakele, ibhokisi elihambisanayo lizovulwa ngalo mkhakha kanye nenkomba ye "Isisebenzi esisebenzayo".
Endabeni yalabo basebenzi abasebenza ngokusebenza okungaphezu kokukodwa, inani le- ukwanda kwezindleko okwethulwe yisisebenzi esisebenzayo kukhawulwe kunani noma enanini lomsebenzi wangaphambilini womsebenzi onikeza ilungelo lezindleko ezishiwoyo.
Uma, ngakolunye uhlangothi, akuyona yonke imali engenayo yomsebenzi ekuvumela ukuba usebenzise izindleko ezifanele, khona-ke imali engenayo yangaphambilini eyenziwe ngelungelo elifanele ingaphansi kwama-euro ayizinkulungwane ezintathu namakhulu amahlanu (3.500). Leli phesenti linikezwa kuleli cala, lapho izinga lokukhubazeka lilingana noma likhulu kuno-33% futhi lingaphansi kuka-65%, nakuma-euro ayizinkulungwane eziyisikhombisa namakhulu ayisikhombisa namashumi ayisihlanu (7.750), uma izinga lokukhubazeka eliveziwe lilingana noma likhulu ngaphezu kwama-65% noma esimweni esithile esigunyaza isidingo sosizo lwabantu besithathu noma ukunciphisa ukuhamba, yize kungafinyelelanga kuma-65% okukhubazeka. Uma la macala ethulwa, kuzobaluleka kakhulu ukwazisa emkhakheni omusha "umkhawulo wemali engenayo yangaphambilini njengesisebenzi esikhubazekile" inani elifanele lemali engenayo yangaphambilini.
Endabeni yokwethula i- Ukukhubazeka emsebenzini wesikhashana isimo sikhipha isibopho sokusebenza, ngakho-ke, ukunikezwa okusebenzayo kwezinsizakalo ezikhokhelwayo akuboniswa. Ngamanye amagama, njengomphumela wokusetshenziswa kokudonswayo, ibhalansi ayinakuba mbi.
Ngokuya nge-Article 72 ye-RIRPF, kulinganiselwa ukuthi izinga lokukhubazeka kumele ligunyazwe ngesitifiketi noma ngesinqumo esikhishwe yi-IMSERSO noma ngomzimba onekhono maqondana neMiphakathi Ezimele. Kulezi zimo, ukukhubazeka noma ukukhubazeka okulingana noma okungaphezulu kuka-33% nakho kubhekwa njengokufakazelwe.
Izici ezilandelayo nazo ziyabhekelelwa:
- Abahola impesheni Yezokuphepha Komphakathi abanempesheni yokukhubazeka unomphela eqinisekiswe isimo sokukhubazeka okuphelele, okuphelele noma okunzima kanye nabahola impesheni emakilasini angenzi lutho anempesheni eyaziwayo yomhlalaphansi noma yomhlalaphansi ngenxa yokukhubazeka unomphela ngenxa yokusebenza noma ukungabi namsebenzi.
- Izinga lokukhubazeka elilingana noma elingaphezu kuka-65% nalo liyabhaliswa uma kukhulunywa ngabantu abakhubazekile abakhubazeke yinkantolo, yize bengafinyelelanga ezingeni lokukhubazeka okungama-65%.
Ukugunyazwa kwesidingo sosizo oluvela kubantu besithathu ukuthuthela noma ukwenza indawo yabo yokusebenza, noma ukunciphisa ukuhamba kokusebenzisa izindlela ezihlangene zokuhamba.
Lokhu kugunyazwa kuzokhishwa ngesitifiketi noma nge isinqumo se-Institute of Migration and Social Services noma ngomzimba onekhono obhekisa Emiphakathini Ezimele ngokuya kokuhlola ukukhubazeka, ngokuya ngombono okhishwe Amaqembu Wokuhlola Nesiqondiso ancike kuwo.
