Uyazi ukuthi yini intela yomuntu siqu engenayo? Sonke, ngezinga elikhulu noma elincane, siyazi ukuthi kuyintela, ukuthi isetshenziswa kubantu ngabanye, nokuthi iyaqhubeka ... futhi ngokujwayelekile siyayihlobanisa nalabo abazisebenzayo.
Kodwa, Uyazi ukuthi yiziphi izigaba zentela yemali engenayo? Uma ungazi, qhubeka ufunda, siyakuchazela kanye neminye imiqondo ehlobene okufanele uyazi njengamatafula wentela yomuntu siqu, obophezelekile ukukhokha i-Personal Income Tax.
Izigaba zentela yomuntu siqu engenayo
Amasheya entela engenayo aqukethe itafula lemali engenayo, ukuze, ngokuya ngalezi, labo abangena noma abahola imali ethe xaxa, intela iphakeme, futhi kulabo abakhokha kancane, intela iphansi.
Inhloso ye Izilinganiso zentela yemali engenayo ukulingana kwentela.
Intela engenayo yomuntu siqu, khumbula, yiNtela Yemali Engenayo yomuntu siqu, futhi ikhokhwa ngokubanjelwa, okusho ukuthi, ikhokhwa ngaphambi kwesikhathi njalo ngekota. Ekupheleni konyaka wekhalenda, kwenziwa ibhalansi phakathi kwalokho obekumele ngabe uzikhokhele yena uqobo, kuqhathaniswa nalokho akukhokhele ngempela, ukuze azi ukuthi umuntu ozisebenzayo kufanele akhokhe imali ethe xaxa, noma uhulumeni kufanele abuyise lokho bakhokha ngaphezulu.
Ukubanjwa kwenziwa ngama-invoice futhi i-Tax Agency isuselwe kubo ukulinganisela inzuzo engenzeka yomuntu ozisebenzelayo.
Amathebula entela yemali engenayo
Ngaphambi kwanoma yini enye kufanele sisungule abadumile itafula lamathrekhi entela engenayo. Leli thebula belibhekiswe ochungechungeni lwezinombolo ekushintsheni ngakunye kwesishayamthetho, ngaso sonke isikhathi lisetshenziswa njengesikhali sokhetho phakathi kukahulumeni nomunye.
Okokugcina kube kusengaphambili kokwehliswa kwentela okugunyazwe nguhulumeni okhona manje ehhovisi, maphakathi nonyaka okhona, okudala izinxushunxushu, ikakhulukazi kuma-SME amancane, angenaye uchwepheshe wezezimali.
Leli tafula lentela yomuntu siqu laqala ukusebenza ngoJulayi 2015, futhi ihlala ingaguquki esifundweni samanje, ilinde ushintsho olungaba khona enkambweni yango-2017.
| Base | Amaphesenti ombuso | Amaphesenti wokuzimela | Ubude |
| Kufike ku- € 12.450 | 9,50 | 9,50 | 19 |
| Kufike ku- € 20.500 | 12 | 12 | 24 |
| Kufike ku- € 35.200 | 15 | 15 | 30 |
| Kufike ku- € 60.000 | 18,50 | 18,50 | 37 |
| € 60.000 kuya phambili | 22,50 | 22,50 | 45 |
Ithebula livela kuwebhusayithi esemthethweni ye-Tax Agency nemininingwane yesifunda neyombuso kanye nokuhlukahluka kwabo okungahle kwenzeke ngokukhokha komkhokhintela ngamunye.
Uma kungekho zinguquko maduzane, leli yitafula lentela yomuntu siqu okufanele ulikhumbule. Uma weqa inani, futhi uye engxenyeni elandelayo yentela yomuntu siqu, kungasho ukwanda kwamaphesenti ayisishiyagalombili wamaphuzu kulokho okuzodingeka ukhokhe kuMgcinimafa unyaka nonyaka.
Ubani okhokha intela yomuntu siqu engenayo
Yebo, sesivele sazi ukuthi ukhokha malini ngokuya ngeholo lakho, kepha ...okhokha intela yomuntu siqu engenayo?
Sivame ukwenza iphutha, futhi ukucabanga ukuthi abantu abasebenza nge-akhawunti yabo kuphela ababhekene nentela yomuntu siqu engenayo, kodwa akulungile: ikhokhwa yibo bonke abantu bemvelo, abazisebenzelayo noma abanye abantu.
Ngokombono, sonke kumele simemezele intela yomuntu ngamunye.
Isigaba 8 soMthetho Wentela Yomuntu Siqu sithi: bangabakhokhi bentela yeNgeniso, konke "Abantu abahlala endaweni yabo eSpain", bobabili "abantu bemvelo ababehlala phesheya ngenxa yezimo ezithile ezihlinzekwe ku-athikili 10 yalo Mthetho".
Ngakho-ke, ngokomthetho, wonke umuntu, abahola impesheni, abasebenzi, abazisebenzayo, noma ngubani othola uhlobo oluthile lwemali engenayo noma inzuzo, kufanele akhokhe intela ngalokhu okubekiwe futhi, vele, enze isitatimende semali engenayo minyaka yonke.
Yize kufanele kucaciswe, ukuthi njengoba sibonile, ngokwenzuzo etholakele, amaphesenti angaphezulu noma amancane entela yemali ezokhokhwa azokhokhwa, futhi ngokwenye imali engenayo, ngeke baze bakhokhe intela, ngenxa yalokho ibhalansi, noma ngoba imali yabo engenayo incane, njengesibonelo, umuntu ongasebenzi unyaka wonke okhona.
Noma kunjalo, kukhona ukucaciswa.
Ngubani ophoqelekile futhi okhululekile ukumemezela intela yomuntu siqu engenayo?
Lokhu kungakudida kakhulu, kepha kukhona okwehlukile kulo mthetho, noma kunalokho, izimo, zabantu abathile hhayi banesibopho sokuletha imbuyiselo yabo yentela engenayo.
Okokuqala, ake sikhulume ngabantu abahola ngemali yomsebenzi, iholo, umholo noma impesheni abayitholile ngonyaka wekhalenda. Labo abangahlangabezani nale mibandela akudingeki ukuthi bamemezele:
- Ngithole imali engama- € 22.000
- Labo abanemali engenayo engu- € 12.000, evela kumkhokhi ongaphezu koyedwa, bathola okungenani i- € 1.500 kusuka kowesibili.
- Imali engenayo engu- € 12.000 esimeni sabantu abahola impesheni imali yabo kuphela etholakala ku-athikili 17.2 yoMthetho Wentela Yomuntu siqu, ngabakhokhi ababili noma ngaphezulu.
- Imali engenayo engu- € 12.000 yezimpesheni ezinxephezelayo
- Imali engenayo engu- € 12.000 lapho umkhokhi engaphoqelekile ukugodla nakho
- Imali engenayo engu- € 12.000 lapho kutholwa imali egcwele evela emsebenzini
Yize labo bantu kungenzeka thumela izitatimende zakho, imvamisa izophuma, ezimweni ezinhle kakhulu, ukubuya. Uma, ngokwesibonelo, ungumuntu oqoqe ukungasebenzi unyaka wonke, ngaphandle kokusebenza noma ngasiphi isikhathi, ungafaka ifomu lakho, kepha kungenzeka ukuthi umphumela awu-zero.
Endabeni yabasebenzi abazisebenzelayo, ayikho insindiso: bonke abantu abazisebenzayo kudingeka bethule imbuyiselo yabo, noma ngabe benze imali engenayo eyi- € 600 kuphela. Inani alisho lutho.
Uma ngabe, njenge-freelancer, imali encane oyitholayo, futhi kuya ngomsebenzi obhalise kuwo, kufanele wenze ukubanjwa kwakho okufanele kuma-invoice, kanye nesimemezelo sentela yomuntu siqu ku-19%, ngaphandle uma Umphakathi wakho wehlile iphoyinti elithile esigabeni sentela yomuntu ngamunye ezizimele, ngoba uMphakathi ngamunye ungakwenza engxenyeni yephesenti ehambelana nayo.
Ukubanjwa kwe-IPRF ngo-2017
Una isici sentela yomuntu siqu, ngaphezu kokulingana nomholo, ukuthi kukhokhwa ngaphambi kwesikhathi.
Kulabo abazisebenzelayo, iphesenti liyakhishwa, ngokuya ngemali engenayo negatsha, ku indlela yokukhokha intela yomholo kusengaphambili.
Ama-Freelancers kufanele asuse iphesenti kulowo nalowo i-invoyisi ekhokhiswa ngokuya ngentela yomuntu siqu engenayo, kanye ne-VAT kunjalo.
Ekupheleni konyaka wekhalenda, isibalo siyavalwa, bese kuthi, i-Tax Agency, yenze ibhalansi phakathi kwentela yemali engenayo etholwe kuleyo ekhokhelwe.
Uma umuntu ozisebenzayo, noma isisebenzi, ekhokha intela yemali yakhe engaphezulu kwesabelo sakhe, i-Tax Agency izoyibuyisela kuye, uma ekhokhe kancane, kuzofanele akhokhe, njengoba sazi sonke.
Kufakwa nini ukubanjwa kwentela yemali engenayo?
Ngenkathi umuntu oqashiwe ekulula kakhulu, ngoba umqashi wenza ukubamba intela yakhe engenayo, Umuntu ozisebenzayo kufanele enze konke ukuphathwa yedwa, ngosizo olucekisekayo nolucishe lubophezele lochwepheshe emkhakheni, kunjalo.
Ngokuvamile, ukubanjwa kufakwa kwi-Tax Agency njalo ngekota, ngokusebenzisa imodeli edumile engu-111, noma i-115 uma kungokwokuqasha.
Uma umuntu ozisebenza enenhlanhla (okuhle noma okubi, kuya ngomuntu ngamunye) ukukhokha ngenxa yentela yakho engenayo, kufanele ukwenze lokho ngefomu 130.
Izinsuku zalo nyaka kube yilezi:
- Ikota yokuqala: Ephreli 20
- NgoJulayi wesibili 20
- Ikota yesithathu: Okthoba 20
- Ikota yesine: Januwari 20, 2017
Isebenza kanjani i-IRPF ngo-2017
Ekugcineni, sishiya inkinga edala ukudideka okuningi, noma ukuthi abantu bavame ukutolika kabi.
Sivame ukukucabanga lokho izigaba zentela yomuntu siqu zisetshenziswa ngokuqinile, kulungisiwe, kumholo ophelele okhiqizwe ngabazisebenzayo noma abaziqashile.
Lokho wukuthi, uma umuntu ekhiqiza i- € 30.000 ngonyaka, ukhokha i-24% yentela yomuntu siqu ku- € 30.000. Futhi akulula kangako. Kungani kungasebenzi kanjena? Kungaba nzima ukukuchaza, kepha ake sizame.
Kumele ukhumbule ukuthi intela yomuntu siqu engenayo ifana nesitebhisi, lapho ukhuphuka izinyathelo eziningi, uyenyuka nentela eyengeziwe.
Uma sisebenzisa iphesenti emphumeleni wokugcina wemali etholwayo yonyaka, besizophinda kabili, futhi size siphindwe kane umholo walowo muntu, sikhuphule inani elizokhokhwa libe yimali enkulu.
Izigaba zisebenza zombili izindlela, njengoba imali inyuka, kanjalo nezinga lentela wentela yomuntu siqu engenayo.
Kungcono ake sibheke isibonelo: Ake sithi umuntu ukhiqize imali engama- € 40.000 ngonyaka wekhalenda. Yebo, ungumuntu ongenazo izinkinga zemali.
Uzoyikhokha kanjani leyo ntela?
- Ku- € 12.450 wokuqala, uzokhokha i-19%, okungukuthi,
- Kufika ku- € 20.200, 24%
- Kuze kube ngu-35.200, 30%
- Kuze kube ngu-40.000, 37%
Ngamanye amazwi:
- Esigabeni sokuqala (€ 12.450): € 2.365
- Esigabeni sesibili (€ 7.750): € 1.860
- Esigabeni sesithathu (€ 15.000): € 4.500
- Esigabeni sesine (€ 4.800): € 1.440
Sekukonke, lo muntu ukhiqiza intela yemali engenayo engu-: € 10.165
Okusho ukuthi, ukhokhela imali eqoqwe kulowo nalowo we izigaba zentela yomuntu ngamunye unyaka wonke, futhi njengoba ukhuphuka noma ukhuphuka isigaba sentela yomuntu siqu, uzokhokha amaphesenti afanele kuleso sigaba.
Khumbula ukuthi njengoba ukhokha kusengaphambili, ukhuphuka izitebhisi, akubalwa ngokwenetha noma ngokweqile okuqoqiwe minyaka yonke, kodwa ngekota.
Kuyabiza kakhulu? Mhlawumbe, kepha lokho kuqinisekisa ukuthi umuntu okhiqiza imali nge-tranche, ukhokha kuphela ngokuya ngalelo phesenti, futhi uma likhuphuka, ngokwesibonelo, ngo- € 100 kuphela, ukwanda kwamaphuzu ayi-8 akwenziwa kubo bonke imali etholakalayo.
Isibonelo: uma ukhiqize imali engenayo engu- € 12.600, lapho isamba esingu-19% singama- € 12.450, ungathanda ukuthi basebenzise iphesenti lesigaba sesibili, okungukuthi, ama-24%, hhayi i-19% kuyo yonke imali yakho? Noma kuphela emalini ekhiqizwe ekuqashweni kwaleyo ngxenye?
Siyazi ukuthi ukhetha okwesibili, kanye ne-Tax Agency futhi. Kungakho izingxenye zentela yomuntu siqu zisebenza kanjena: Ukulingana nokuqhubekela phambili kuyisihluthulelo semikhakha yentela yemali engenayo.
Kungani esibonelweni osinikeza umholo wama-40.000 silingana ne-10.165, kepha etafuleni amamaki abamba u-7.767 kumholo ofanayo?
Sawubona Diego,
Isibonelo umehluko obanjiwe phakathi kuka-2015 no-2016. Ukuze abafundi babone ukwehluka konyaka. Futhi isibonelo simayelana nonyaka ka-2017. Kubuye kucatshangwe, ngoba lokho umkhokhi wentela okufanele akukhokhe kuncike ekubeni ongashadile, ukuba nezibopho zomndeni, iminikelo, iminikelo, njll. Iziqeshana zango-2017 zisebenza kulokhu.
Ngizwa ukudideka kwesithombe. Ngikufisela okuhle
Sawubona kusihlwa, ngiyabonga kakhulu ngalesi sihloko! Nanguya umbuzo wami,
Ngizimele unyaka nohhafu futhi ngineminyaka engama-25 ubudala. Lokho wukuthi, ngikhokha imali eyehlisiwe (njengamanje eyi-187) futhi ngenza u-7% obamba intela yomuntu siqu kuma-invoice ami. Ngabe lokho kugodla kuncike emholweni wakho onawo? Amatafula wentela yomuntu siqu anemikhawulo ye-12.450, 20.200, 30.200 ... angithinta nakancane? Esitatimendeni semali engenayo ngizokhokha ngokweholo, kodwa njalo iphesenti elifanayo? Benginayo leyo mibuzo isikhathi eside, kepha namhlanje umngani wangibuza ukuthi angenza i-invoice egameni lami ngoba kuyinto ethize, futhi-ke, manje angazi ukuthi ngiyayinyusa imali engenayo, izothinta amaphesenti engizowakhokha ku-hacienda noma cha… .Ngilahlekile kancane…
Ngibonga kakhulu!!
Ngikweluleka ukuthi ungafaki i-invoyisi kunoma ngubani, ukugcinwa okungu-7% kusebenza iminyaka yokuqala emi-3 ngemuva kokubhalisela, bese kukhuphuka ekugcinweni okujwayelekile kwe-15%.
Sawubona uSusana Maria.
Into yokuqala yokukubonga ngezincazelo zakho futhi into yesibili ukukhomba (uma ngingenaphutha) ukuthi encazelweni yomuntu omemezela imali engu- € 40.000,00 / ngonyaka kwisamba sesine, inani elakhiwe intela engenayo akuyona leyo ekhonjiswe ngo-ti (1.440), uma kungenjalo i-1.776, ngoba imali eyeqile izosuka ku-35.200 iye ku-40.000 ngo-37%, akunjalo?
Ngiyabonga ngokungikhipha ekungabazeni.
Un saludo
Sawubona Igor, Ngiyabonga.
Uqinisile ukweqisa kwezigaba, zikhokhiswa intela esinyathelweni esilandelayo. Sanibonani uSusana
Sanibonani, ntambama, umbuzo wami ulandelayo, ngingumuntu ohola impesheni yomfelokazi cishe iminyaka engama-30 ngiqoqa impesheni yezimboni futhi angikaze ngithole noma ngikholwe ukuthi nginelungelo le-IRPF. U-2015 njengomsizi womuntu siqu kanye nabangane ezinkampanini ezi-2017. Ngingazi kuphi uma nginokuthile engingakuqoqa lapho sekukhokhwa ngo-2
Ngibe nonyaka ngizisebenza, okokuqala ngqa ukuthi ngenze irenti ngiqoqe ngo-2016, € 3000 ngosizo, uxhaso lwabazisebenzelayo bokuqala, angikwazi ukuyeka ukufunda, lokho kuzongikhokhela , kodwa malini? Angazi ukuthi ngiwubala kanjani.
Sawubona, kuze kube manje ngisebenza isikhathi esigcwele (40h) ngesonto nangomholo ophelele wonyaka wama- € 25.000 kanye nokwahluka konyaka kwe-10%.
Ngicabanga ukunciphisa usuku lwami lokunakekela izingane lube ngu-35h ngesonto, okuthi ngokubala kwami umholo wami wonyaka wonke kube ngu- € 21.875.
Njengamanje ngigodliwe u-11.44% (nginezingane ezi-2 nemali engibambisa ngayo).
Ngingathanda ukwazi okuningi noma okuncane ukuthi i-IRFP yami ingaba malini? noma ngabe izokwehliswa noma inakekelwe.
Ngiyabonga! ukubingelela.
Sawubona!
Kusukela ngoMeyi 24, 2017 sengithathe umhlalaphansi, ngaphezu kokuba ngumfelokazi kusukela ngo-86, ngakho-ke ngiqoqa imali yempesheni yomfelokazi ngakolunye uhlangothi impesheni yomhlalaphansi.
U-6,36% wentela yomuntu ngamunye usetshenziselwa impesheni eyodwa nenye.
Umbuzo wami uthi.
Njengoba sengithathe umhlalaphansi, kulungile ukuthi ngithola imali eningi, umhlalaphansi wami ngama-739 kanti impesheni yomfelokazi ingama-314.
Ngiyabonga kakhulu
Ngisebenze enkampanini futhi basanda kungikhokhisa ama-euro angama-720, intela engenayo yomuntu siqu, ngabe kulungile?
Imininingwane ibukeka ingathandeki kimi. Umuntu ohola i- € 40000 uthola intela engenayo engaphezu kwe- € 10000, okungukuthi, isilinganiso esimaphakathi esingaphezu kuka-25%. Kodwa-ke, uma uya etafuleni lokuqala le-athikili, uhlobo olumaphakathi lwentela yomuntu siqu yomuntu othola i- € 40000 icishe ibe yi-20,5%.
Yikuphi okufanele unake?
Sawubona, ngiyabonga ngale ndatshana. Ukukhathazeka kwami yilokhu okulandelayo: kulo nyaka ngisebenze kuphela kuphrojekthi yocwaningo ngenzuzo engama-euro angama-600 ngenyanga, izinyanga ezimbili. Ingqikithi yama-euro ayi-1200. Angizange ngisayine inkontileka futhi manje kufanele ngifake i-invoyisi. Ngabe kufanele ngibhalise ne-IAE? Ngingamane ngidlulise i-invoyisi enesaphulelo sentela engu-15%? Ngibophezelekile ukumemezela?
Siyabonga,