Uke waba nokungabaza ngokuthi iyini isamba esithola emsebenzini? Uyazi ukuthi lokhu abakutshela kona kuyimbi noma inetha. Noma umehluko phakathi kwala magama amabili?
Ngezansi sicacisa incazelo yawo wonke lawa magama kanye nendlela yokubala imali engenayo evela emsebenzini.
Iyini inzuzo esele ngomsebenzi
Ngaphambi kokukunikeza incazelo yesamba semali engenayo evela emsebenzini, kubalulekile ukuthi wazi ukuthi iyini yonke imali etholwayo evela emsebenzini. Lokhu kuchazwe ku-athikili 17 kuya ku-20 yoMthetho we-IRPF, ofundeka kanje:
"Zonke izinxephezelo noma inzuzo, kungakhathaliseki ukuthi iliphi ihlelo noma imvelo, imali noma uhlobo, etholakala, ngokuqondile noma ngokungaqondile, emsebenzini womuntu siqu noma ebuhlotsheni bokuqashwa noma obungokomthetho futhi ezingenalo uhlobo lwemali engenayo yemisebenzi yezomnotho.
Ngakho-ke, singasho ukuthi imali engenayo evela emsebenzini ingaba iholo noma iholo onayo, izinzuzo zokungasebenzi, iholo lokumelela, iminikelo, iminikelo... Ngokuvamile, yonke leyo mali engenayo onayo.
Manje, kungaba yini insalela engenayo evela emsebenzini? Sikhuluma ngalezo zinzuzo ezitholwa uma izindleko ezidonswayo zehlisiwe (iminikelo Yezokuphepha Komphakathi, izindleko zokuvikela umthetho, amalungelo angenzi lutho, njll.).
I-ejensi yentela ngokwayo yenza umqondo wayo ucace:
"Imali engenayo evela emsebenzini izoba umphumela wokunciphisa imali engenayo ephelele ngenani lezindleko ezidonswayo".
Umehluko phakathi kwe-gross ne-net return
Okunye ukungabaza okukhulu kwaleli gama kungenxa yokuthi asazi kahle ukuthi isamba semali engenayo evela emsebenzini yehluka kanjani emalini engenayo.
Ngokushesha futhi kalula, kufanele uqonde okulandelayo:
- Isamba semali engenayo evela emsebenzini: Lena yileyo lapho iholo lomuntu licatshangelwa ngokugcwele.
- Isamba semali etholwayo ngomsebenzi: Lena yimali etholwayo efanayo neyonke, ngaphandle kokuthi izindleko ezidonswayo ziyabanjwa.
Isibonelo, uma sikhuluma ngeholo, kungaba nzima uma sikhuluma kuphela ngeholo ngaphandle kokusebenzisa izaphulelo. Futhi kungaba kanjani inetha? Izintela nokuvikeleka komphakathi kuyasuswa kulowo mholo.
Endalini, singasho ukuthi imbuyiselo ephelele ingaba inani lokuthengisa kuyilapho ingqikithi ingaba lelo nani lembuyiselo encane yokuthengisa, amabhonasi, izaphulelo, iminikelo, izaphulelo...
Izindleko ezidonswayo, yiziphi ezikhona?
Sikutshele ngaphambilini ukuthi imali engenayo yonke evela emsebenzini ikhiqizwa ngemva kokudonsa izindleko ezidonswayo emalini engenayo ephelele. Kodwa zingaba yini lezo zindleko?
Kulesi simo, yi-ejensi yentela eyenza kucace:
- Iminikelo Yokuvikeleka Komphakathi, noma izikhwama ezihlanganyelwe esimweni sezisebenzi zikahulumeni.
- Ukuhoxa ngenxa yamalungelo angenzi lutho.
- Iminikelo ezikoleni zezintandane noma okufanayo.
- Izimali ezikhokhwayo ezinyunyaneni zabasebenzi nezinhlangano zochwepheshe, inqobo nje uma zingeqi ama-euro angama-500 ngonyaka.
- Izindleko zokuvikela umthetho, inqobo nje uma zingeqi ama-euro angama-300 ngonyaka.
- Izindleko ezidonswayo, ezingafika ku-2000 euros, futhi kuphela ezimeni ezilandelayo:
- Abantu abangasebenzi ababhalise ehhovisi lokuqashwa futhi abamukela umsebenzi ohlanganisa ukuthutha izindawo abahlala kuzo bayiswe komunye umasipala.
- Abantu abakhubazekile uma bengabasebenzi abakhuthele (abakhuphuke bafinyelela ku-3500 euros, noma i-7750 uma befakazela ukuthi badinga usizo lomuntu wesithathu, banciphise ukuhamba noma ukukhubazeka okulingana noma okungaphezulu kuka-65%).
Iziphi izinciphiso ezingasetshenziswa emalini eyinsalela evela emsebenzini
Ngaphambi kokuthi sikutshele ngezindleko ezidonswayo. Nokho, eMthethweni Wentela Yomholo Womuntu Siqu kukhona nesigaba esikhuluma ngokuncishiswa okungenzeka.
Futhi kungenxa yokuthi, kuye ngokuthi ngabe isivuno singaphansi kwamanani athile, angasetshenziswa.
Okuqondile:
- Uma isamba semali engenayo evela emsebenzini ingaphansi kwama-euro angu-13115, kuzoncishiswa ama-euro angu-5565/ngonyaka.
- Uma lezo zivuno ziphakathi kwama-euro angu-13115 no-16825, kufanele kusetshenziswe ifomula.
(Izinzuzo Zonyaka Zomsebenzi - 13115) x 1,5 = X
Uma umphumela usutholakele, okunye ukususa kuzodingeka kwenziwe:
5565 - X = Ukwehliswa okutholiwe.
Ungabala Kanjani Inzuzo Ephelele Yomsebenzi
Ukubala isamba semali engenayo emsebenzini akulula, kodwa kufanele ucabangele izici ezimbalwa ezibalulekile ezithonya imiphumela.
Singasho ukuthi ifomula yokuthola lezi zithelo izoba yilena elandelayo:
RNT = RI – G – R
Kuphi:
- I-RNT izoba yinsalela engenayo evela emsebenzini.
- I-RI iyimbuyiselo ephelele.
- U-G ubhekisela ezindlekweni ezidonswayo.
- R isho ukwehliswa umuntu angaba nelungelo lakho.
Ngakho-ke, sikhuluma ngemithetho elula lapho, ngomehluko, umphumela ofanele uzotholakala. Kungani kufanele uqaphe? Ngoba kusho izindleko eziningi okufanele zehliswe kanye nokwehliswa).
Ake sithathe isibonelo. Cabanga ukuthi unomholo wama-euro ayi-1300. Futhi izindleko zingama-euro angama-300. Mayelana nokwehliswa, njengoba iholo lakho liyizinkokhelo eziyi-14, ngeke uncishiswe ngoba weqa ama-euro ayi-16825 ngonyaka.
Ingabe manje sekucace kakhudlwana kuwena ukuthi iyini isamba semali engenayo evela emsebenzini?