Abantu abaThengisayo kuba ngabaSebenzi ngeContrakta ezizimeleyo

Abathengi bangaba ngabakontrakthi abazimele - okanye bangaba ngabasebenzi. Uze ucinge ukuba yiyiphi na inkampani inzima. Uninzi lwamashishini anqwenela ukuba abathengi bajonge njengontrontrali ezizimeleyo kuba akukho ntlawulo yeFICA efunekayo kwinkampani kulaba basebenzi. Kodwa inkampani kufuneka iqaphele indlela iphatha ngayo abasebenzi, ukuqinisekisa ukuba abasebenzi bazimeleyo ngokwenene.

Icala leNkundla yeNkundla yeSandula e-Iowa ibonisa ubunzima bokuthatha "isigqeba esizimeleyo kunye nomqeshwa" kwisigqibo sokuba kukho izinto ezinokuthatha isigqibo.

Inkundla kufuneka iqwalasele zonke izinto kwaye isebenzise isigwebo sayo esona sigqibo esiphezulu sokuza nesigqibo. Khumbula, i-IRS ibona abasebenzi ukuba babe ngabasebenzi ngaphandle kokuba kukho isizathu esichukumisayo sokubheka njengabaqhagamshelana nabazimeleyo.

Izinto ekuQinisekiseni imeko - Uvavanyo lwe-Factor 20

Icala ekuthethwa ngalo livezwe yiNkundla yesithili sase-US e-Iowa naseMzantsi Dakota, malunga nePorter yezilwanyana (ngo-Agasti 2008). INkundla isebenzisa i-IRS "20 Test Factor" kwingxoxo yayo kwimeko. Izinto ezi-20 zi:

1. Imiyalelo. Abasebenzi abamele bahambisane nemiyalelo yakho malunga nokuba nini, phi, kunye nendlela abasebenza ngayo kunokwenzeka ukuba babe ngabasebenzi kuneenkontileka ezizimeleyo.
2. Qeqesho. Ukuqeqesha ngakumbi abasebenzi bakho kuni, mhlawumbi banokuba ngabasebenzi. Ingqiqo ekhoyo apha kukuba iikontraki ezizimeleyo kufuneka zikwazi ukwenza umsebenzi wazo, ngoko ke, akufanele zifune ukuqeqeshwa kwabathengi beenkonzo zabo.

1. Ukuhlanganiswa. Okubaluleke ngakumbi ukuba iinkonzo zabasebenzi bakho ziyimpumelelo yezoshishino okanye ukuqhubela phambili, mhlawumbi banokuba ngabasebenzi.
2. Iinkonzo ezinikezelwe ngabanye. Abasebenzi abamele benze ngokwabo iinkonzo ohlawulelayo nabasebenzi abaninzi. Ngokwahlukileyo, iikontraka ezizimeleyo zinelungelo lokufaka ezinye iinkonzo zabantu ukuba zizalise izivumelwano zabo.

1. Ukuncedisa abaqeshwa. Abasebenzi abangenawo umthwalo wokuqesha, ukulawula, nokuhlawula abo abancedisayo banamathuba amaninzi abasebenzi.
2. Ubuhlobo obuqhubekayo. Abasebenzi abenza umsebenzi ngenxa yexesha elide okanye ixesha eliphindaphindiweyo banamathuba amaninzi abasebenzi.
3. Beka iiyure zomsebenzi. Abasebenzi owamiselayo ukuseta iiyure zomsebenzi baninzi abasebenzi. Ngokwahlukileyo, iikontraki ezizimeleyo ngokubanzi ziyakwazi ukuzibekela iiyure zomsebenzi.
4. Kufuneka ixesha elipheleleyo. Abasebenzi ofuna ukuba basebenze okanye bafumane ixesha elipheleleyo banokuba ngabaqeshwa. Ngokwahlukileyo, iikontraki ezizimeleyo ngokubanzi ziyakwazi ukusebenza nanini nabani na abakhethayo.
5. Umsebenzi owenziwe kwindawo. Abasebenzi abasebenza kwindawo yakho okanye kwindawo oyikhethayo banamathuba abasebenzi. Ngokwahlukileyo, iikontraki ezizimeleyo zihlala zendawo yazo yoshishino apho ziyakwenza khona umsebenzi wazo.
6. Umyalelo okanye ulandelelwano. Abasebenzi owamisela umyalelo okanye ulandelelwano apho benza iinkonzo zabo banamathuba amaninzi abasebenzi.
7. Iingxelo. Abasebenzi ofuna ukuba bangenise iingxelo eziqhelekileyo banamathuba amaninzi abasebenzi.
8. Uhlobo lokuhlawula. Abasebenzi ohlawula ngeyure, iveki okanye inyanga banamathuba amaninzi abasebenzi. Ngokwahlukileyo, iikontraki ezizimeleyo zihlala zihlawulwa ngumsebenzi.

1. Iindleko. Abasebenzi abasebenzisa iindleko zabo zezoshishino kunye neendlela zokuhamba zibaqeshwa abaninzi. Ngokwahlukileyo, iikontraki ezizimeleyo zilindeleke ukuba zihlawule iindleko zabo.
2. Izixhobo kunye nezinto. Abasebenzi abanezixhobo zabo, izixhobo kunye nezinye izixhobo onika zona ngabasebenzi abaninzi.
3. Investment. Utyalo-mali ophezulu lwabasebenzi bakho kwiziko kunye nezixhobo abazisebenzisayo ekusebenzeni zabo iinkonzo, mhlawumbi ukuba ngaba ziontraki ezizimeleyo.
4. Inzuzo okanye ilahleko. Umngcipheko omkhulu wokuba abasebenzi bakho bangenza inzuzo okanye balahlekelwe yintlawulo ekunikezeni iinkonzo zabo, mhlawumbi ukuba ngaba ziontraki ezizimeleyo.
5. Imisebenzi engaphezu komntu omnye ngexesha. Amashishini amaninzi apho abasebenzi bakho benza iinkonzo ngelo xesha, mhlawumbi banokuba ngabakontrakthi abazimeleyo.

1. IiNkonzo ezifumanekayo kuluntu jikelele. Abasebenzi abamba iinkonzo zabo ebantwini jikelele (umzekelo, ngokusebenzisa amakhadi omashishini, izibhengezo kunye nezinye izinto zokukhushulwa) zingabakho kontraki ezizimeleyo.
2. Ilungelo lomlilo. Abasebenzi onokutshisa naliphi na ixesha banamathuba abasebenzi. Ngokwahlukileyo, ilungelo lakho lokumisa ikontraka elizimeleyo ngokuqhelekileyo likhawulelwe ngokwemigaqo ethile.
3. Ilungelo lokuyeka. Abasebenzi abangakwazi ukuyeka naliphi na ixesha ngaphandle kokubandakanyeka nayiphi na uxanduva kuwe banamathuba amaninzi abasebenzi. Ngokwahlukileyo, iikontraki ezizimeleyo ngokubanzi azikwazi ukuhamba phakathi kwiprojekthi ngaphandle kokubeka ingozi yokubanjwa kwezimali ngenxa yokuhluleka kwabo ukuzalisa iprojekthi.

Izinto ezisetyenzisiweyo kwi-Case Porter

Kwimeko ye Porter, jonga iziphumo ezithile zeNkundla:

• Abathengisi (bonke abantu kulo mzekelo) babengenayo intsimi esetyenzisiweyo, akukho mizuzu yokusebenza yomsebenzi, kwaye akukho mntu wabulawulayo xa basebenza. Zonke ezi zintathu zemiba zibonisa imeko yontraka.
• Bonke abathengisi babeqeqeshwe, okwakubandakanya "ukugibela," ukunikezela iingcebiso, okanye iisemina, kodwa uqeqesho oluninzi lwalufanele lwenzeke malunga nemveliso ethengiswayo, kunokuba kufakwe iinkcukacha zendlela yokuthengisa ngayo. INkundla yagqiba ukuba le nto yayikuphela "kokuncinci".
• Kwakungekho mfuneko yokuba abathengisi bahambise iingxelo ezibhaliweyo, nangona abanye bezithoba ezi ngxelo ngokuzithandela.
• Abathengisi babhawulwa yikhomishana, kodwa babeza kuthatha umdwebo malunga nekhomishana yeveki ezayo; Ikhomishini ibonisa isimo sikontrakta esizimeleyo, kodwa umdwebo ubonisa umvuzo kunye nesimo somsebenzi. Le nto ayizange ithathelwe ingqalelo ekuhlolweni.
• Iindleko zahlawulwa yinkampani kunye nabathengisi banikezelwa isithuthi ukuba basebenzise ukwenza ii-call zokuthengisa kunye nokuhambisa iimveliso. Zombini ezi zinto zibonisa ulwalamano lwengqesho.
• Abathengisi abazange batyale imali kwiindawo zokusetyenziswa kuzo ukwenza imisebenzi; bahlawulelwa ngenxa yeendleko. Ukungabikho kotyalo-mali kwiindawo kunye nokuhlawulelwa kokubili kubonisa ulwalamano lomqeshi.
• Abathengisi ababini babika ukusebenza kwezinye iikhampani-bambalwa ukuba bangabonwa njengento ebalulekileyo kwisigqibo.
• Ingaba umthengisi okanye inkampani unokuphelisa ubuhlobo nanini na ixesha - oku kubonisa imeko yengqesho.
• Ekugqibeleni, abathengisi bathi abazange banikezwe ngeenzuzo zempilo okanye ezinye izibonelelo zabasebenzi.

Ngoko, yintoni eyayifumane iNkundla?

ukuqwalaselwa kwezinto ezichaphazelekayo kuxhasana nokufumanisa i-IRS ukuba abathengisi abazange bahlelwe ngokufanelekileyo njengontrontrakti ezizimeleyo, kwaye, endaweni yoko, ulwalamano lomqeshi lukhona.

Nangona inani lezinto ezibonakaliswe ubuhlobo bentsebenziswano abuzimeleyo, iNkundla ayifumananga izinto ezizimeleyo zontrakontoni eziphoqa ngokwaneleyo ukutshintsha imeko yabathengisi ukusuka kumqeshwa ukuya kumakontrakta ozimeleyo. Ngomso, okongeziweyo "umonakalo" kulo mzekelo kufuneka uwazi ngako

Unxibelelwano oluchanekileyo kwimeko yetyala le-Porter ngasentla ngu: http://www.iasd.uscourts.gov/iasd/opinions.nsf/.../$FILE/Porter.pdf