Iingxelo zeNkundla zerhafu kwiiNtlanganiso zeeMasta kunye neeLoti
Icandelo leNkundla yeNtlawulo 1: Iingcali zokusasaza
Ukucoca i-massage, i-cosmetologists, kunye nee-technicians (nababoneleli benkonzo) basebenza kwi-spa. Baye bahlawuliswa ngeveki "irenti yokuqashisa" elingana nokukhulu malunga nama-80 okanye ama-25 ekhulwini lemali engenayo.
Abanye basebenze ixesha elizeleyo, abanye bexesha lexeshana.
Ngamanye amaxesha umnini-mali akazange ahlawule irenti yerenti, ukuba umboneleli wenkonzo wayemtsha, kwaye ngamanye amaxesha ukuhlawula idoti akuhlawulwanga ukuba umboneleli wenkonzo wayengekho iveki. Ababoneleli benkonzo bakhululekile ukuza bahambe njengoko bakhetha; Uninzi lwaba neenqongo kwi-spa.
Abaxhasi benza ukuqeshwa ngabamkeli. Abaxhasi bangacela umniki-nkonzo othile; Abanye bacela ixesha kwaye banikezwa umboneleli wesevisi. Iintlawulo zenziwe kwideski yangaphambili kwaye zabhalwa kumboneleli wesevisi.
Abanye ababoneleli ngeenkonzo banikwa izivumelwano ezibhaliweyo , ezinye zazingekho. Kwafuneka ukuba babambe iilayisensi ezicacileyo, kwaye bahlawula ukuqeqeshwa kwabo.
Ababoneleli benkonzo banokuhlawulisa nayiphi na izinga abayifunayo, kwaye bekhululekile ukunikezela ngeenkonzo ezihlawulelwayo okanye ezikhululekile. Abanikezeli benkonzo banikezela ngempahla yabo, okanye babezithengela kwi-spa.
Iifom ze-W-2 (ukunika ingxelo ngempesheni yomqeshwa) zifakwe kubanikezeli benkonzo, kwaye akukho ntlawulo ebhalwe kwiFomu 941 (Ingxelo yeRhafu yeNgqesho yeNkcazo) kwixesha elikulo mbuzo.
Isigqibo seNkundla yeNtlawulo
INkundla yeRhafu inqume ukuba ababoneleli benkonzo abengekho abasebenzi, kodwa, ngokwenene, bakontraki abazimeleyo, baphetha ngokuthi:
Iziganeko ezibonisa ukuzimela kwabanikezeli benkonzo zibangele ngaphezu kwezinto ezibonisa ukulawulwa kwabapempeli kubo.
Imiba eyenziwa yi-IRS ukuchonga ukuba umqeshwa ungumqeshwa okanye ukhuphoni ozimeleyo bonke abakwikholomu "yontengiso", kulo mzekelo; umzekelo, ukuhlawula, ukubonelela ngempahla, ukugqiba iiyure, ukuhlawula imfundo, kunye nokuqingqwa kweemali ezihlawulwa kwabathengi.
Icandelo leNtyala yeNtyala 2: I-Case ye-Trucking Inkampani
Inkampani (siza kubiza ngokuthi "P Trucking") yayineefori, eziqeshwe kwelinye inkampani. I-P Trucking kwakudingeka ukuba inikeze abaqhubi, kwaye bayalathisa, bajonge, bahlawule, baqeqekise, baze baphucule. I-P Trucking yazimisela iintsuku kunye neeyure ngosuku abaqhubi basebenza, kunye nomyalelo wokuthunyelwa kunye nokuhanjiswa. Le nkampani kwafuneka ihlole iilayisenisi zokuqhuba umqhubi.
Isivumelwano seP Trucking kunye nomqhubi ngamnye sichaze ngokucacileyo ukuba umqhubi wayekontraka ozimeleyo, kungekhona umqeshwa kwaye uP P Trucking "akayi kuqondisa [umqhubi] nayiphi na indlela." I-P Trucking ikhokhela abaqhubi ipesenti yomvuzo omkhulu ngomthwalo. Babenyanzelekile ukuba basebenze naluphi na usuku okanye indlela, kwaye isivumelwano singagqitywa nayiphi na iqela nanini na. Abaqhubi bahlawula iiglavu zabo, izixhobo zesebenzisa izandla, ukutya kunye neerhafu. I-Trucking ihlawulwe iilori kunye nazo zonke iindleko zokusebenza kunye nokugcinwa kweelori. I-P Trucking ayizange ilandele iindlela ezichanekileyo abaqhubi abazithathileyo, ngokukhawuleza ukuba ukuhanjiswa kwenziwa. Abaqhubi bavuma ukuba babe nexanduva lokuhlawulwa kwentlawulo yengeniso, ukhuseleko loluntu / i-Medicare, kunye nembuyekezo yomsebenzi; bafumana iFomu 1099 ukusuka ePlking.
Nazi iimeko zeNkundla yeRhafu ehlaziywe ekwenzeni kwayo:
- Ulawulo . I-P Trucking yayilawulwa ngumsebenzi wabaqhubi. Okukuphela kokhetho olwenziwa ngabaqhubi belikhetho lweendlela kunye nokuhlawulwa kweerhafu. Inkundla yerhafu yathi uP Trucking unelungelo lokulawula umsebenzi wokuqhuba umqhubi, nokuba ingazange isebenzise loo lungelo kwezinye iimeko. Inkundla yathi le nto ibonise isimo somqeshwa.
- Ubunikazi bezixhobo zokusebenza kunye nezixhobo. Abaqhubi babengenazo iilori okanye naziphi na izixhobo ezifunekayo emsebenzini wabo. Abaqhubi babenezixhobo zabo kuphela, apho iNkundla yathi "ayibalulekanga" xa kuthelekiswa neendleko zamaloli. Le nkalo ibonise nesimo somqeshwa.
- Ingozi yokulahleka (Utyalo-mali okanye amatyala). Abaqhubi babengenayo imboleko, kuba babengenabanikazi. Abazange babe notyalo-mali kwishishini abaya kuba sengozini yokulahleka. Oku kuyona nto ibalulekileyo ekuncedeni isimo somsebenzi.
- Ulungele ukuphelisa. I-P Trucking inelungelo lokuphelisa ulwalamano nanini na, njengoko kwenza iilori. Inkundla yathi le nto ibonise ukuba iilori zabaqeshwa.
- Umsebenzi ohlangeneyo kwizoshishino. Umsebenzi weenkontileka ezizimeleyo udla ngokubhekiselele kwishishini; Ngokomzekelo, inkampani yekhompyutheni iya kuqesha inkonzo yokucoca (ukhuphiswano oluzimeleyo). Ekubeni umsebenzi wabaqhubi wawubandakanyekayo kwishishini, iNkundla yathi le nto ibonise ukuba ngumhlobo-mqeshi-msebenzi.
- Ubume boBudlelwane (obusisigxina okanye obusisigxina). Iikontraki ezizimeleyo zinxulumene nolunye ixesha kunye neenkampani, zisebenza kuphela ngezihlandlo, kungekho kwishedyuli eqhelekileyo. Abaqhubi babengabasebenzi basisigxina, basebenze lonke ixesha, nangona benelungelo lokulahla imisebenzi. INkundla yathi le nto enye into ebonisa ukuba ngabasebenzi.
- Ukho melwano. Inkundla yentlawulo ibonelele isivumelwano esibhaliweyo "sikontraka esizimeleyo" phakathi kweP Trucking kunye nabaqhubi, kodwa ithe isivumelwano sasixhaswe ngenye iimeko.
Ukumiselwa kweNkundla
Njengoko unokuqiqa ngeengxelo zabo kwinqanaba ngalinye, iNkundla yeRhafu ifumene ukuba abaqhubi "babengabasebenzi bomthetho oqhelekileyo" kwaye ukuba iintlawulo ezenziwa kubo ziyimirhumo kwaye zixhomekeke kwiirhafu zengqesho. Qaphela ukuba ubukho bekhontrakthi akwanele. I-IRS kunye neNkundla yeNtlawulo ibhekiselele kwiimeko ezininzi ekwenzeni umqeshwa okanye isikhundla sokontrakta esizimeleyo.
Ukuziphendulela: Ulwazi olukule nqaku nakweli sayithi lusetyenziswe ngokubanzi, kwaye alujoliswanga ukuba lube yingcebiso yerhafu. I-IRS kunye neNkundla yeRhafu inokuqwalasela imeko nganye, kwaye zonke iimeko zihluke. Ukuba uyazibuza ukuba ngaba abasebenzi bakho baye bahlukunyezwa, unokucela isicelo se-IRS ngokufaka ifomu SS-8 .
Iingxelo: I- TC Memo 2010-239 , iMemo ye-TC 2007-66