Umvuzo okanye umvuzo yinxalenye ehlawulwa yinkampani ekupheleni kwenyanga kumqeshwa womsebenzi owenziweyo. Zimbini iindidi zemivuzo, iyonke kunye nomnatha. Ngapha koko, xa sithetha ngomvuzo ohlawulelweyo, sithetha njalo inxalenye engamanzi efunyanwa ngumsebenzi ekupheleni kwenyanga. Nangona kunjalo, esi sixa-mali sisiphumo somvuzo opheleleyo emva kokutsala ezinye iintlawulo. Ngesi sizathu, enyanisweni, icandelo elikhutshwa yinkampani likhulu kunelo lomvuzo.
Abantu abaninzi babuza iinkampani okanye abantu "Uthini umvuzo wakho?", Okanye "Uhlawulisa malini?", Xa umbuzo ungachanekanga. Abanye baya kukuxelela umvuzo opheleleyo okanye umvuzo opheleleyo kwaye abanye baya kubuza, "Ngaba uthetha umvuzo opheleleyo okanye umvuzo opheleleyo?" Inxalenye oza kuthi uyigqibe njengomqeshwa kwaye uya kujongana nayo kwinkcitho yakho yenyanga nganye yeyomvuzo opheleleyo. Ngesi sizathu, siza kujonga ngakumbi ukuba ifunyanwa njani, iindleko ezitsalwayo, kwaye mhlawumbi zikuncede ekuthethathethaneni nokonyuswa komvuzo.
Umahluko phakathi komvuzo opheleleyo kunye nomvuzo opheleleyo
Umvuzo opheleleyo sisixa esipheleleyo esifumana umsebenzi kwinkampani ngokweenkonzo ezenziweyo. Akukho kubanjwa kusasetyenzisiweyo kulo mvuzo. Ukongeza, umvuzo opheleleyo ubandakanya zonke iintlawulo ezihlawulwa yinkampani ngaphandle komvuzo osisiseko, oko kukuthi, ukuba kukho ixesha elongezelelekileyo, iikhomishini, izongezo zemivuzo, iintlawulo ezongezelelweyo, njl. Imibono engeyiyo eyemivuzo iyongezwa kumvuzo opheleleyo, onje ngokuba kukho izibonelelo, iibhonasi zothutho, imbuyekezo, izibonelelo, njl.
Okokugqibela umvuzo opheleleyo ngu bayaphungula (bagcina) imirhumo yokhuseleko lwentlalo kunye nerhafu yengeniso yomntu, kwaye iziphumo ngumvuzo opheleleyo. Akukho luhlobo lunye lokuzibamba, kwaye luyahluka ngokuxhomekeka kwikhontrakthi nganye, uhlobo lomsebenzi (ukuba yeyethutyana okanye isigxina), umvuzo ofunyenweyo, kunye nemeko yomntu ngamnye (ukuba utshatile okanye unabantwana ). Kukwimeko apho ukungabanjiswa ngokuchanekileyo kungasetyenziswanga apho xa usenza isitetimenti sengeniso sinokuthi okanye singasivumi.
Irhafu yengeniso yomntu kwingeniso kunye nomvuzo
Njengoko besesichazile ngaphambili, ukubanjwa okuthile kusetyenziselwa uMvuzo oPheleleyo kwaye ngenxa yoko sifika kwiNet Salary. Omnye wabo ngu Irhafu yengeniso yomntu, "irhafu yengeniso yakho." Irhafu yengeniso yomntu kulawulo lomvuzo kukuqhubela phambili kwinto esiza kuyibhatala kuNondyebo xa sisenza isibhengezo. Kwimeko yokuhlawula kancinci, iya kuba "kukuhlawula", kwaye ukuba ngaba sihlawule ngaphezulu kwi-payroll yethu, "iya kubuya".
Xa sihlawula uNondyebo, iitafile zisetyenziswa ngepesenti yento ekuya kufuneka siyibhatale. Ingxelo ibandakanya yonke ingeniso efunyenweyo, hayi nje umsebenzi. Le pesenti kuya kufuneka sihlawule ngayo Irhafu yengeniso yomntu isebenza ngamacandeloOko kukuthi, ipesenteji ayikho kwitotali efunyenweyo, kodwa ngokwenani lokugqibela ipesenti eyahlukileyo ngokomvuzo owufumanayo. Ukuqonda ngcono ukuba umvuzo opheleleyo ufunyanwa njani, siza kubona uluhlu olwahlukileyo lweepesenti ezikhoyo.
Amacandelo ahlukeneyo erhafu yengeniso yomntu
- Ukusuka kwi- € 0 ukuya kwi- € 12.450: I-19%. Ukuba umvuzo wonyaka ungadluli kwi-12.450, 19 yeerhafu, irhafu yomntu oza kuhlawulwa iya kuba yi-10.500% yemali yonke efunyenweyo. Oko kukuthi, ukuba i- € 1.995 iphumelele, i- € XNUMX iya kuhlawulwa.
- Ukusuka kwi- € 12.450 ukuya kwi- € 20.200: Iipesenti ezingama-24. Kule meko, i-12.450 yokuqala ye- € iya kuhlawulwa nge-19%, eya kuthi ibe yi- $ 2.365,50 kwaye enye ibe ngama-24%. Ukuba umntu ufumene i- € 18.450, kufuneka ahlawule i-24% yentsalela ye- € 12.450, kule meko € 6.000. Lilonke, iya kuba yi- € 2.365 (ukusuka kwicandelo lokuqala) kunye ne- € 50 ukusuka kwicandelo lesibini, iyonke i- € 1.440.
- Ukusuka kwi- € 20.200 ukuya kwi- € 35.200: Iipesenti ezingama-30. Njengakwimeko yangaphambili, sonke isixa sokuqala siya kwi-19%, ukuya kwi-24%, kunye nentsalela ye- $ 20.200 ukuya kwi-30%.
- Ukusuka kwi- € 35.200 ukuya kwi- € 60.000: Iipesenti ezingama-37. Ngokulandelanayo ifomathi yangaphambili iyaphindwa, kule meko kunye nale ilandelayo.
- Ukusuka kwi- € 60.000 ukuya kwi- € 300.000: Iipesenti ezingama-45. Kude kube kutshanje, yonke into engaphezulu kwe- € 60.000 ihlawulwe kwi-45%. Nangona kunjalo, ngohlahlo-lwabiwo mali olutsha lowama-2021 olwenziwe ngurhulumente wangoku eSpain, icandelo elitsha kulindeleke ukuba livunywe.
- € 300.000 okanye ngaphezulu: Iipesenti ezingama-47. Eli candelo litsha liza kuba lelitsha elingena kunyaka olandelayo we-2021 apho ukusuka kwi- € 300.000 irhafu iya kunyuswa ngamanqaku eepesenti ezi-2.
Intlawulo kuKhuseleko lweNtlalo
Ipesenti ehlawulwe kuKhuseleko lweNtlalontle, kwelinye icala, ayiqwalaseli inqanaba lomvuzo okanye imeko yomntu. Ihlawulwa yinkampani kunye nomsebenzi. Inkampani yeyona yenza eyona ntlawulo inkulu (ihlala ingama-30% ukuya kuma-40% omvuzo opheleleyo uhlawulwe umsebenzi). Umsebenzi ekuhlawulweni kwakhe uya kufumana ntoni Ukugcinwa okuhlala kuphakathi kwe-6% kunye ne-7%. Iikhonsepthi eziza kucaphula kuzo kwaye ngenxa yoko ziya kugcinwa zezi zilandelayo.
- Ukungaphangeli: 1%.
- Izinto eziqhelekileyo ezenzeka rhoqo: 4%.
- Uqeqesho lwekhefu: 0%.
- Igalelo elongezelelekileyo lexesha elongezelelekileyo: 2%.
- Ixesha elongezelelekileyo: 4%.
Iintlawulo ezongezelelweyo kwiNet Salary
Iintlawulo ezongezelelweyo ngokuchaseneyo nomvuzo wenyanga, baxolelwe ekuhlawuleni uKhuseleko lweNtlalo. Ngesi sizathu, abaxolelwanga ekuhlawuleni irhafu yengeniso yabo, kuba iyinxalenye yengeniso efunyenwe unyaka wonke. Ke irhafu yengeniso yobuqu iyatsalwa kubo, ishiye umvuzo omiselweyo njengesiphumo. Khumbula ukuba xa kuhlawulwa irhafu yengeniso yomntu, yonke ingeniso efunyenwe enyakeni ithathelwa ingqalelo, hayi kuphela ezo zifunyenwe njengomvuzo. Ezi bhonasi ziyinxalenye yomvuzo womsebenzi kwaye ziye zamiswa. Ukongeza, ezi ntlawulo zihlala zamkelwa kakuhle ngumntu wonke kuba ziyahambelana namaxesha apho iindleko eziphezulu zihlala zijongana nazo. zihlala zikhona ezi-2, ezomnga ngeKrismesi nezikaJuni ngeeholide zehlobo.
Into ekufuneka igcinwe engqondweni kukuba iintlawulo ezongezelelweyo azinyanzelekanga kwinkampani, kwaye nganye ilandela indlela yayo. Ezinye iinkampani zineentlawulo ezingaphezulu, ezinje nge-3 ngonyaka, kwaye ezinye, kwelinye icala, zine-1 kuphela okanye ezinye iimeko ngaphandle kwentlawulo. Yonke into iyakuxhomekeka kwimeko apho uqeshwe khona.