Kuverengera mubhadharo kunogona kuve nyore kwazvo kune avo vane ruzivo neimwe yepfungwa inosanganisirwa mairi. Asi kana iwe usina chaunoziva, dzimwe nguva unogona kusava nechokwadi kana yakaitwa zvakanaka kana kuti kwete. Muchokwadi, dzimwe nguva, kunyangwe masisitimu emakombuta achishandiswa, anowanzotariswa zvikanganiso. Uye tinotoziva kuti sevanhu zvatiri, tinokanganisa.
Naizvozvo, kuziva maverengero emubhadharo chinhu icho mushandi wese anofanira kutarisa. Kunyangwe semunhu ari freelancer ane Trabajadores, kana muzvinabhizimisi, kana uchida kuva nechokwadi chokuti zvinhu zvose zvaitwa nemazvo, ruzivo urwu ruchakubatsira.
Chii chinonzi payroll uye ine zvinhu zvipi?
Chinhu chekutanga chaunofanira kuziva ndechekuti payroll Igwaro rinoratidza muhoro wepamwedzi wemushandi unoenderana nemabasa aanoita mukambani. Pamusoro pezvo, ine zvese zvipo zveSocial Security uye zvibatiso zvinoshandiswa pazviri uye zvine chekuita nemutero wemuhoro wega.
Pakati pezvinhu zvakakosha zve payroll ndezvi:
Kambani uye data yevashandi
Ndicho chinhu chekutanga chauchawana uye iwe unofanirwa kuve nechokwadi chekuti zvese zvakanaka. Kunyanya, iwe unozozviona mumakoramu maviri anozopatsanurwa. Kuruboshwe data rekambani uye kurudyi data remushandi.
Uye ndeapi data anoonekwa? Panyaya yekambani, zita rayo, kero, CIF, kodhi yekodhi; kana iri yemushandi, zita rakazara, NIF, Social Security nhamba, chikamu uye mupiro boka (kunyangwe mune yazvino chikamu chisisaonekwe).
Mihoro
Chinhu chinotevera uchachiwana zviri ne "zvine chikwereti kumushandi". Uye ndezvekuti, kana ukamira kufunga, Iwe unoshanda mwedzi kuitira kuti, panopera mwedzi uno kana kutanga kweunotevera, unenge uine muhoro webasa rako. Saka, zvichionekwa nenzira iyi, une chikwereti kubva kukambani. Iwe unogona zvakare kuzvitora semuhoro.
Zvino, pano iwe uchaona mhando mbiri: kune rumwe rutivi, mihoro maonero, inova muhoro wepasi (pasina mvumo, mibairo kana zvekuwedzera); mihoro yekuwedzera (yakadai sehukuru, kubereka, basa rehusiku ...); nguva yakawedzerwa (iyo inogona kubhadharwa kana kutsiviwa nekuzorora (munyaya iyi haisi kuratidzwa mubhadharo)); maawa ekuwedzera (aya ndiwo maawa aunotsaurira kupfuura chikamu-nguva); mabhonasi anoshamisa, anonziwo mubhadharo wakawedzerwa (imwe paKisimusi uye imwe maererano nechibvumirano chemubatanidzwa); uye pakupedzisira muhoro murudzi.
Kune rumwe rutivi, tine maonero asiri emuhoro, semabhonasi (yechinhambwe, chekufambisa, chekubvumidzwa…); Social Security mabhenefiti akadai sekushaya basa, maternity kana paternity, njodzi panguva yekuzvitakura, kuremara ...; uye muripo wekutamiswa uye muripo wekusiya basa (panyaya iyi panogona kuva nekuwedzera kwekutamira kune imwe hofisi kana guta; kana, kana iri muripo wekusiya basa, aya mazuva makumi matatu nematatu pagore anoshandiswa kana zvisina kufanira, kana makumi maviri kana imhaka yechikonzero chikuru).
Kubviswa
Chimwe chinhu chakakosha pakuverenga payroll ndeye kubviswa. Uye chii chaizvo? Zvakanaka, tiri kutaura nezve mipiro kune Social Security (nokuda kwezviitiko zvinowanzoitika, kushaikwa kwemabasa, kudzidziswa kwehunyanzvi, nguva yakawandisa uye kumanikidza majeure), kunyimwa mutero wemari (zvichienderana nemushandi), kana paine mafambisirwo ebasa, anoverengwawo pano, pamwe nekumwe kubviswa.
Nzira yekuverenga payroll
Kubva pane zvese zvatakambotaura, zviri pachena kuti Hatigone kukupa nhanho imwe neimwe kuti uzive maverengero ekubhadhara nekuti imwe neimwe ndeyako Uye zvinoenderana nemamiriro ezvinhu emunhu mumwe nemumwe. Mhando yekondirakiti yauinayo, chikamu, muhoro, mutero wemari inobatirira, kana uine mabhonasi kana mabhonasi...
Naizvozvo, tiri kukupa muenzaniso kuti iwe uone kuti zvingaitwe sei.
Fungidzira tine mushandi ari kuzotanga kushanda mukambani ine kondirakiti yenguva yakazara. Tinoziva kuti mukondirakiti yake zvinoita sekunge ari kuzotambira zviuru gumi nezviviri nemazana mapfumbamwe pagore (kuchikamu chake). Pamusoro pazvo, haana vana, haana anoraramiswa, uye haana hurema. Mukomana akawana basa. Hapachina.
Mukuwedzera kune iyo data, iwe unofanirwawo kuziva kuti chikamu chebasa chii (kana iwe uri mubatsiri, maneja, maneja ...) pamwe nechibvumirano chinoshanda kwauri uye neboka remipiro rauri.
Ne data iyi yese, tinogona kutanga nechikamu chekutanga (kuregeredza kambani uye data yevashandi), ndiko kuti, neaccruals. Uye, munyaya iyi, Chinhu chekutanga chatinofanira kuziva nezve accruals maonero emuhoro, ndiko kuti, muhoro wepamwedzi waunogamuchira.
Takataura kuti muhoro wepagore i12.900 euros. Kana tikakamura mari iyoyo ne12, tichawana muhoro wepamwedzi. Kureva, 12.900/12 = 1075 euros.
Iye zvino tinotendeukira kune anoshamisa mabhonasi, ayo ari ekuwedzera kubhadhara. Tinoziva kuti kune maviri pagore uye kuti mushandirwi anogona kuvabhadhara nenzira yaanoda. Fungidzira kuti mwedzi nemwedzi. Nenzira iyi, 1075 + 1075 euros inotipa 2150 euros. Kana tikapatsanura izvi nemwedzi gumi nemiviri, tinowana 12 (kutenderera). Izvo zvinofanirwa kuwedzerwa kune base muhoro we1075 euros mwedzi wega wega.
Chinhu chinotevera chaizova kuverenga mari isiri yemuhoro asi, sezvo mushandi uyu achangopinda, anenge asina chinhu.
Isu taizoenda kune mipiro yemushandi kuSocial Security. Nemamwe mashoko:
- Base of Common Contingencies. Inowanikwa kubva kune fomula "base salary + kugovaniswa kwekuwedzera kubhadhara", kana izvo zvakafanana, 2150 euros.
- Nguva Yakawedzerwa: sezvo zvisingaite, vanogara pa0.
- Kumanikidza majeure overtime hwaro: uyewo haadaro.
- Basa mutsaona yemupiro base, zvirwere zvebasa. Muchiitiko ichi, inowanikwa kubva pachigadziko chekupa kune zvakajairika contingencies + overtime base + overtime base nekuda kwekumanikidza majeure. Kutevedzera muenzaniso kwaizova 2150 euros.
Ikozvino, iwo ndiwo mabhesi, asi zvinodikanwa kuverenga muzana. Muchiitiko ichi, izvo zvakajairika 4.70%, nguva yakawandisa nekuda kwekumanikidza majeure, 2%, uye yasara pa4.70%.
Panyaya yekushaya mabasa, yaizova 1.55%; iyo Social Guarantee Fund 0; uye Vocational Training 0,10%.
Hwaro hwekuverenga hurovha, iyo Social Guarantee Fund uye Vocational Training Zvakafanana nehwaro hwemipiro yetsaona kubasa uye zvirwere zvepabasa.
Chinhu chokupedzisira chaunofanira kuita ndechekuverenga mutero wemuhoro wega wega wemushandi, ndiko kuti, kunyimwa kwaachazoitwa. Uye, sezvatakambokuudzai kare. zvinoenderana nemushandi wega wega (kunyanya muhoro, mamiriro emunhu uye emhuri, chibvumirano uye nguva).
Mumuenzaniso wedu, sezvo kondirakiti isina zuva rekugumisa (nekuti tinonzwisisa kuti isingaperi), Isu tinoverenga mutero wega wega wemuhoro wepagore wakagamuchirwae, uye izvi, maererano netafura ye IRFP, inotipa kuti inofanira kuva nekudzivisa kweinenge 15% (mushandi anogona kukumbira kuti pave nepamusoro pekudzivisa).
Mune ino kesi Hwaro hwekunyimwa uku ndiyo muhoro wepasi + iyo yekuwedzera mubhadharo, kureva, 2150 euros.
Ya Yaizongosara kuti iverenge mvura yese ichagamuchirwa, kureva iyo accrual minus yakabviswa.
Mumuenzaniso wedu: 2150 - zvibatiso uye Social Security mipiro.
2150 – 101,05 – 34,4 – 2,15 – 322,5 = 1.689,9
Zvakajeka kwauri here kuti ungaverenga sei payroll?