Ukuvumela ukuba ishishini lakho liqhubeke nokuphatha abaSebenzi njengeKontraki ezizimeleyo
I-IRS ibeka iliso ngokukhawuleza ishishini ukuqinisekisa ukuba ayilunganga ngokungafanelekileyo abasebenzi njengontonkontileka ezizimeleyo endaweni yabasebenzi . Iikontrakthi ezizimeleyo azikho iirhafu zengqesho ezingagcinwanga kwaye ezinye iintlawulo azihlawulwa kwiikontraka ezihlawulwa ngabasebenzi.
Ukuba ngabaphatha ngokungalunganga abasebenzi njengontrontraki ezizimeleyo kunye ne-IRS enquma ukuba ngabasebenzi, inokuhlawula imali yakho yoshishino kwiintlawulo kunye nezohlwayo zokuhlawulwa kweerhafu zerhafu .
Kukho umzekelo omnye kulo mgaqo. Ibhizinisi lakho liyakwazi ukuhlangabezana neemfuno ezizodwa ukukhusela abasebenzi njengabasebenzi kunye nokuhlawula irhafu yengqesho kwimvuzo wabo. Olu thulo luxutyushwa kwiCandelo 530 ye-Internal Revenue Code.
Icandelo 530 uncedo ngumzekelo wendawo yokukhusela iindawo ezikhuselekileyo phantsi kweminye imithetho yaseburhulumenteni. Ukubonelela ngokukhuselekileyo kwinqanaba elikhuselekileyo livumela ukukhuselwa kwiimbopheleleko okanye intlawulo xa umntu okanye ishishini lingabonisa umzamo onobuhle wokuthobela umthetho. Ngokuqhelekileyo, oku kuthetha ukuthotyelwa kweemfuno ezithile.
Yintoni eyenzekayo xa uMqeshi engabalulekanga ngokufanelekileyo abasebenzi
Masithi Ikampani C inabasebenzi abathi baqwalasela iikontraki ezizimeleyo. Kwiminyaka emibini, le nkampani ayizange ibambe iirhafu zentlawulo evela kumsebenzi wabasebenzi kwaye ayizange inqumle irhafu ye-FICA (kwiNtlalo yoKhuseleko kunye neMedareri) kwiintlawulo ezi bantu.
I-IRS yafika kwinkampani kwaye yazimisela ukuba abasebenzi kufuneka baphathwe njengabasebenzi. Ekubeni akukho ntlawulo zeFICA eziye zagcinwa kule minyaka emibili, le nkampani ingaba nexanduva lezo ntlawulo, kunye neentlawulo kunye nezohlwayo.
ICandelo 530 leKhuseleko liSebenza njani
Icandelo 530 leNkcazo yangaphakathi yeNgeniso (PDF) ixubusha "Iingxabano ezibandakanyekayo ukuba ngaba ngabasebenzi ngabasebenzi ngeenjongo zokuThengwa kweeNgqesho." Icandelo 530 amalungiselelo avumela ishishini ukuba liphephe ukuhlawula irhafu yengqesho ukuba ishishini liphathwa ngabasebenzi njengontraki ezizimeleyo, kodwa i-IRS ithi bangabasebenzi.
Icandelo 530 lisungula i-harbor ekhuselekileyo yabaqeshi. Oku kuthetha ukuba ishishini lingahlawulwanga ngerhafu yengqesho, njengomzekelo ongentla. Ukuba ishishini liyakubonisa ukuba linesizathu esilungileyo sokuphatha abasebenzi njengontrontrali ezizimeleyo, iintlawulo, iintlawulo kunye nezohlwayo zingasuswa.
Icandelo 530 Izidingo zoNcedo
Icandelo 530 Iimfuneko zoNcedo (PDF) dwelisa iimfuno ezintathu zokufumana ukukhutshwa kweziko elikhuselekileyo. Bonke abathathu kufuneka babe khona:
1. Isizathu esivakalayo. Ibhizinisi lakho kufuneka libe nesisiseko esingafanelekanga sokunyanga abasebenzi njengabasebenzi. Esi sizathu esilungileyo singasungulwa ngu:
- Inkundla enxulumene nenkundla okanye isigwebo se-IRS.
- Uphicotho-zincwadi lwangaphambili lwe-IRS olubandakanya uviwo lweerhafu zengqesho ngexesha xa uphatha abasebenzi abanjengenkontileka ezizimeleyo kwaye ezingabangelanga ukuhlaziywa kwe-IRS yabasebenzi.
- Unokubonisa ukuba inxalenye ebalulekileyo yoshishino lakho iphathwe ngabasebenzi abanjengeenkontrakthi ezizimeleyo,
- Uncike kwesinye isizathu esivakalayo, njengengcebiso yegqwetha lezebhizinisi okanye umgcini-mvume owaziyo inyaniso malunga nezoshishino lakho.
Ukubambisana ngokubanzi. Ukongezelela, wena kunye nabani na abaqashileyo abaqeshi kufuneka baphathe abasebenzi kunye nabasebenzi abafanayo NGOKUBA nje ngeenkontileka ezizimeleyo.
Ukuba uphethe abasebenzi abanjengabasebenzi, le mphuzo ayifumaneki.
Ukubika ukuhambelana. Ekugqibeleni, ishishini lakho maxa onke lifake zonke iintlawulo zeerhafu zentlawulo ehambelana nokunyanga kwabasebenzi njengontrontrali ezizimeleyo kunye nabasebenzi. Olu unyango lubandakanya ukunika abasebenzi abasebenzi i-Form 1099-MISC njengesishwankathelo somvuzo wonyaka, kwaye kungekuphi na ixesha i-W-2. (Funda ngaphezulu malunga nohlobo phakathi kweFomu 1099-MISC kunye neFomu W-2 ). Uncedo alufumaneki nawuphi na unyaka kunye nawaphi na abasebenzi ongazifakela ukubuyisela ulwazi olufunekayo.
Umzekelo
Ukuze uqhubeke nomzekelo ongentla, iNkampani C:
- Ingabonisa ukuba unyango lwabasebenzi njengontrontrali ezizimeleyo yimiqathango yoshishino (Isizathu esivakalayo)
- Wabaphatha bonke abasebenzi abafanayo njengontrakontrali ezizimeleyo (ukuBambisana ngokuSebenzayo), kunye
- Yayilungiselela rhoqo iifom ze-1099-MISC ngamnye ngonyaka kubo bonke abasebenzi kule meko (Ukubika ukuBambisana).
Enye Inokwenzeka Yokunquma Isimo Sezisebenzi
Ukuba awuqinisekanga ukuba ngaba uphatha kakuhle abasebenzi njengontrakontrali ezizimeleyo, unokucela i-IRS ukuba izimisele. Sebenzisa ifom ye-IRS SS-8 ukucela ukuzimisela kwi-IRS. Le fom ithatha wena uluhlu lwemibuzo malunga nolwalamano lwakho nabasebenzi. I-IRS ihlaziya imeko kunye nemiba yokuzimisela. I-IRS ithi ukuhlaziywa kwe-SS-8 akuxhunyiwe kuvavanyo lweCandelo 530; Ezi ziinkqubo ezimbini ezihlukeneyo.