Uma kwenzeka ukuthi omunye umsebenzi wezomnotho onenzuzo uvame ukwenziwa ngqo futhi uqobo, Kuzodingeka ukuthi umuntu obhekele ukubhalisa ku-Special Regime for Self-Employed Workers (RETA).
Ngokulinganayo nangemuva kwalokho kuyadingeka ukudalula ukwahluka kwedatha yakho ezimweni ezenzekayo, ukuxhumana nokuhoxa uma kunqunywa ukunqamula umsebenzi.
Ukubhaliswa kuzoba okuhlukile futhi akunandaba ukuthi kwenziwa imisebenzi engaphezu kweyodwa ehlobene ne-RETA.
Sichaza kule ndatshana izinyathelo noma izinqubo, kanye neminye imibhalo okufanele isetshenziselwe ukuthuthukisa inqubo yokubhaliswa kokuzimela.
Phezulu kuMgcinimafa
Inqubo eyinhloko okumele yenziwe ukubhalisa kuMgcinimafa ngaphambi kokuqala umsebenzi. Ngalokhu, isimemezelo sokubalwa kwabantu (amamodeli 036 no-037) kufanele sethulwe, lapho kuzokwaziswa khona imininingwane yomuntu, umsebenzi umuntu azobandakanyeka kuwo, indawo yebhizinisi kanye nezintela okufanele zikhokhwe.
Ngaso sonke isikhathi lapho le datha ishintshiwe, i- imodeli 036 noma 037 ngezinguquko ezithile.
Imodeli 037 Kuzoba uhlobo olwehlisiwe lwe-036 olungasetshenziswa cishe yibo bonke abantu abazisebenzayo. Ngaphandle kwalapho, ngokwesibonelo, labo abanemibuso ekhethekile ye-VAT noma abafakiwe kwirejista yokusebenza komphakathi, ngoba inganikezwa yibo bonke abantu bemvelo abanesabelo se-NIF nalapho ikheli labo lezimali lihambisana nelokuphatha, uma nje zifakiwe emibusweni ekhethekile ye-VAT.
Lokhu ngaphandle kwentela eyenziwe lula, yemfuyo, yezolimo, yokudoba noma yokulingana, futhi ayikho kwirejista yokubuyiselwa imali yanyanga zonke (REDEME), yezinkampani ezinkulu, noma abasebenza emphakathini.
Ngesikhathi sokumemezela umsebenzi, kuzofanele ukhethe eyodwa ye izigaba ze (IAE) Tax Activities Tax , elawulwa ku-Royal Legislative Decree 1175/1990, lapho kuvela khona uhlu olubanzi lwemisebenzi yobungcweti neyebhizinisi.
Into ejwayelekile kuzoba ukuthi ukhululekile ekukhokheni i-IAE, kufanele ngabe ukhokha kuphela uma kwenzeka ukhokha imali engaphezulu kwesigidi sama-euro ngonyaka. Uma ingafakwa ngaphandle, imodeli engu-840/848 kuzofanele yethulwe.
Ukuphepha okuphezulu komphakathi
Ezinsukwini ezingama-60 ngaphambi kokuqala komsebenzi, kufanele ubhalise ku-Special Regime for Self-Employed Workers (RETA) ye-Social Security. Ngaphambi kuka-2018, inqubo yokuPhepha yayihlukile: umuntu wayenezinsuku zekhalenda ezingama-30 zokwenza ukubhaliswa ne-RETA kusebenze ngemuva kokubhaliswa kwabo kuMgcinimafa.
Ngalokhu, imodeli TA0521 izokwethulwa ekuphathweni Kwezokuphepha Komphakathi nge-ID "Photocopy" noma okulingana nayo nekhophi yokubhalisa noMgcinimafa.
Okomphakathi wempahla, kufanele ube nekhophi yesivumelwano esisayiniwe phakathi kozakwethu bomphakathi, futhi uma ubhaliswe njengomlingani emphakathini, umqulu womthethosisekelo wawo (wokuqala nekhophi).
Ngalokhu, ifomu TA0521 kuzodingeka ukuthi linikezwe komunye wabaphathi bezokuPhepha Komphakathi kanye nekhophi ye-DNI noma okulingana nekhophi yokubhaliswa noMgcinimafa.
Lapho umuntu ebhaliswa, isisekelo somnikelo wakhe kanye nokufakwa kuzocaciswa ngalokho azokwenza.
Uma ucabanga ngemithethonqubo emisha yokungasebenzi okungaqashiwe, kungenzeka ukuthi unikele ngezimo ezingaba khona zezingozi zomsebenzi kanye nezifo ezenzeka emsebenzini, nakwezokungasebenzi, yize lokhu kungaba ngaphezulu kuka-2,2% kunomnikelo.
Emisebenzini enobungozi obuphezulu, ngokwesibonelo, umkhakha wezokwakha, kuzophoqeleka ukuthi unikele ezimeni ezibucayi zezingozi zomsebenzi, nangenxa yezifo ezenzeka emsebenzini.
Ukubhaliswa eTown Hall
Kuzoba nemvume evela eMkhandlwini Wedolobha ezokwazi ukuqhubeka nokuvulwa kwezakhiwo lapho kuzokwenziwa khona umsebenzi wezomnotho.. Ilayisensi yokuvula yilokhu kugunyazwa. Ngokuvamile, umuntu onentshisekelo kuzofanele athunyelwe ukuthuthukisa abaphathi emnyangweni wokuhlela amadolobha noma endaweni.
Izindleko zale layisense zizobalwa ngokukhethekile lapho kucatshangelwa indawo izinto ezintathu: Usayizi wendawo okukhulunywa ngayo, uhlobo lomsebenzi ozokwakhiwa nokubaluleka komgwaqo komgwaqo.
Komasipala abaningi, ngenxa yokubambezeleka okungavezwa ukugunyazwa kwamalayisense, kuvame ukuqala ukusebenza uma isicelo sesithunyelwe. Ngemuva kokuqinisekisa ngokuyinhloko ukuthi umuntu onentshisekelo uhlangabezana nazo zonke izidingo ezidingekayo ukuze kwenziwe umsebenzi okukhulunywa ngawo, ngaphandle kwalokho umuntu uzophoqeleka ukuba avale, noma alungise amaphutha atholakalayo, nethuba lokuthola uhlobo oluthile lwenhlawulo.
Ukuze ukwazi ukuthuthukisa imisebenzi yokulungisa kabusha noma ukuthuthukisa indawo, kuzodingeka iLayisense Yokusebenza, okuyimvume kamasipala. Imvamisa izocutshungulwa ngaphambi komnyango wokuhlela emadolobheni
Ukubhaliswa Nezinhlangano Zabasebenzi
Uzoba nesibopho sokwazisa isiphathimandla sabasebenzi esisebenza kahle, noma ngabe ukuvulwa, ukufakwa, ukudluliswa noma ukunwetshwa kwezikhungo zokusebenza; imvamisa kumnyango wezabasebenzi woMnyango Wezokuqashwa noma Wezabasebenzi woMphakathi Ozibusayo okukhulunywa ngawo.
Lesi sibopho sizonweba ekuqalisweni kabusha komsebenzi ngemuva kokwenza ushintsho olufanele, izandiso noma ushintsho. Kuzoba nesikhathi sezinsuku ezingama-30 salokhu, lapho kudingeka khona ukwethula imininingwane nolwazi oluhlobene nesikhungo sokusebenzela kanye nabasebenzi bebhizinisi.
Incwadi Yokuvakasha yaqedwa kusukela ngoSepthemba - 2016, eyayikhona futhi yathathelwa indawo izinqubo ezilotshiwe nezaziso, okungcono ngezindlela zobuchwepheshe, abahloli bezisebenzi abangazenza lapho bevakashela izinkampani.
Kusukela ngoJulayi - 2015 le nqubo yayingasasebenzi kubantu abasha abazisebenzayo, okufanayo ezinkampanini.
Ukubhaliswa Kokuzisebenza nge-Flat Rate
Kungenzeka ukuthi ucele kusukela ekuqaleni kuka-2018 isilinganiso esisha sefulethi sabasebenza ngokuzimela, lesi sama-euro angama-50 izinyanga eziyi-12, ngokungafani nezinyanga eziyisithupha ezidlule, nemibandela emisha yokuyicela.
Leli zinga liyisaphulelo emalini okuzokhokhwa yona umuntu ozisebenzelayo eminyakeni yakhe yokuqala yokusebenza. Esikhundleni semali ephansi engama-euro angama-275, nge-Flat Rate uzokhokha ama-euro angama-12 kuphela ezinyangeni zokuqala eziyi-50.
Isisebenzi ngale ndlela kungenzeka ukuthi songa ngaphezu kwama-euro ayizi-2.500 XNUMX eminikelweni Yezokuphepha Komphakathi, izicabangela yona futhi ibe nosizo neziqinisekiso sengathi icaphuna ngezinga elijwayelekile.
Le nqubo yokubhalisa kuleli zinga izoba nezingxenye ezimbili: Ukubhaliswa ne-Agency Agency bese kuba ne-General Treasury ye-Social Security.
Izinqubo ku-hacienda
Lolu hlobo lwenqubo luzokwenziwa emahhovisi e- Isikhungo Sentela noma kwi-intanethi (ngesitifiketi sedijithali noma nge-elektroniki i-DNI).
Kusetshenziswa "ukubhaliswa kwabantu", i-Agency Agency izokwaziswa ukuthi umsebenzi wobungcweti okukhulunywa ngawo uzoqala.
Kuzoba isitatimende lapho kuzoboniswa khona imininingwane ethile yenkampani noma yabantu abaziqashile, kucaciswe umsebenzi ozokwenziwa, imininingwane ethile mayelana nendawo yebhizinisi, umsebenzi wobungcweti, kanye nombuso wentela ofiswayo, noma ngabe ujwayelekile noma lula.
Kuzoba nezinketho ezimbili ezincike ekutheni umsebenzi uzokwenziwa njengomuntu ozisebenzayo, okungukuthi, umuntu uqobo noma njengomuntu osemthethweni, ngokuya ngalokhu, isimemezelo esifanele sokubalwa kwabantu sizokwethulwa.
Izinqubo "Ukuphepha Komphakathi"
Lezi zinqubo zizokwenziwa ngaphambi kwe (TGSS), uMgcinimafa Jikelele Wezokuphepha Komphakathi.
Lapho sesitholakele isitifiketi sokubalwa kwabantu kanye nokubhaliswa kweNtela Yemisebenzi Yezomnotho, ukuhlangana nokubhaliswa ku (RETA) Regime Special for Self-Employed Workers kuzoqhubeka.
Le nqubo izokwenziwa eMgcinimafa Jikelele Wezokuphepha Komphakathi noma nge-Intanethi (isitifiketi sedijithali noma i-DNI ye-elekthronikhi iyadingeka)
I- imodeli TA 0521, etholakala ngemininingwane ehlukile ngokuya ngezimo ezithile zokuzimela.
Kunemikhawulo yokufinyelela leli zinga eliphansi, Kuyadingeka ukuqonda ukuthi akubona bonke ababhaliswe ne-RETA abazokwazi ukuzuza kuyo.
Lapho uqhubeka nokubhalisa, kuzokwethulwa amadokhumende, womabili amakhophi kanye nawokuqala lapho kuzofakazelwa khona ubuqiniso obufanayo.
Amadokhumenti:
- Ukubhaliswa kweNtela Yemisebenzi Yezomnotho, imodeli 840
- I-DNI noma i-NIE
- Ukubhaliswa ekubalweni kwabantu ngokomsebenzi, imodeli 037
Uma ubusebenzela omunye umuntu ngaphambilini, kufanele futhi wethule ikhadi lakho lobulungu be-Social Security.
Labo bantu okufanele babhaliswe ukwenza lo msebenzi, kuzofanele bethule iSitifiketi senhlangano yobungcweti.
Igama elizocela ukubhaliswa ku-RETA lizoba yizinsuku ezingama-30 kusukela kwezokuxhumana maqondana nokuqala komsebenzi ku-Agency Agency, ngokubhaliswa ekubhalweni kwabantu abaqeqeshiwe. Ukukhokhwa kwemali yokuzisebenza kuzoba njalo ngenyanga ngokukhokha ngqo.
Bhalisa ku-inthanethi
I-PAE (Amaphuzu Okunaka Usomabhizinisi), eqinisekiswe nguMnyango Wezomnotho Nezimboni Bayakwazi ukucubungula nge-inthanethi ukubhaliswa komuntu ozisebenzayo nge-DUE (Unique Electronic Document), okuzokwenza abaphathi benze lula, bakwazi ukwethula ukubhaliswa ku-inthanethi ngasikhathi sinye kuMgcinimafa nakwezokuPhepha Komphakathi.