Imirhumo yeeNtlawulo kunye noxanduva lwabaqeshi

Indlela yokubala kunye nokubika ukuxothwa

Ingxelo yabaqeshi bayabhawula ngokubala i-earnings gross income monthly and deductions payroll to get a pay net. Nangona oku kubonakala kubulula ngokwaneleyo emanzini, ukubala iintlawulo ezahlukeneyo zokuhlawula i-payroll kufuna ukuba ube nolwazi-nkcukacha kwaye usebenze ngokuchaneka okukhulu.

I-Formula yeSiseko yeNtlawulo yeNetyala:

Umvuzo omkhulu womqeshwa (ireyithi yokuhlawula iiyure ezisebenza)
Ukunciphisa irhafu yentlawulo yokuhlawula irhafu
Ukunciphisa ukunyuswa kwemali yokuzithandela
lilingana neNet Pay.

Ukukhishwa kweRhafu yeeRhafu

Umthetho ufuna ukuba ukuhlawula irhafu kufuneka kugcinwe kwi-paycheck yomqeshwa. Abaqeshi kufuneka bahanjiswe ezi zithintelo kwii-arhente ezahlukeneyo zerhafu. Ukuncitshiswa kwentlawulo yeerhafu kubandakanya oku kulandelayo:

• Intela yentlawulo ye-Federal tax retirement (ngokusekelwe kwiitheyibhile zokuthintela kwiSaziso 15)
• Uhlaselo lwentlawulo yoLuntu lweNtlalo (iipesenti ezi-6.2 ukuya kutsho ngonyaka uhlawulelwa umvuzo werhafu 127,200 ngo-2017)
• Ugqirha lwerhafu lokugula (i-1,45 pesenti)
• Ukongezwa kweerhafu ezongezelelweyo (iipesenti ezi-0.9) zabasebenzi abafumana imali engaphezu kwama-200,000 (le yintlawulo entsha yokurhoxisa irhafu ukuqala ngonyaka wama-2013)
• Irhafu yengeniso yombuso
• Iintlawulo ezahlukeneyo zerhafu zendawo (ezifana nedolophu, isithili okanye irhafu yesithili yesikolo, ukukhubazeka karhulumente okanye inshorensi yokungasebenzi).

Ukukhishwa kweeNkokhelo zoNyango

Ukuxothwa kwemali yokuzithandela kubanjwe kwi-paycheck yomqeshwa kuphela ukuba umqeshwa uvumelekile ukutsalwa.

Ukuncitshiswa ngokuzithandela ukuhlawula okanye ukufaka isandla kwiintlobo ezahlukahlukeneyo umqeshwa ukhethe ukuba athathe inxaxheba. Ukuncitshiswa kokuhlawula ngokuzithandela kungaquka oku kulandelayo:

• Ii-premium zonyango zonyango (unyango, amazinyo kunye nokunakekelwa kwamehlo)
• Iipresimesi zomshuwalense
• Igalelo lomhlala phantsi (njenge-401 (k) isicwangciso)

• Izicwangciso zokuthenga izixhobo zabasebenzi (i-ESPP ne-ESOP)
• Ukutya, iifomu, iimfanelo zabasebenzi kunye nezinye iindleko ezihlobene nomsebenzi

Ukuxothwa ngokuzithandela kungakhokhelwa ngeerola engaphambi kweerhafu okanye emva kweerhafu zerhafu, kuxhomekeke kwintlobo yenzuzo ehlawulwayo. Ezinye iirhafu zentlawulo zangaphambili zinciphisa umvuzo phantsi kweerhafu zerhafu, kodwa ezinye iinqununu zinciphisa umvuzo phantsi koRhwebo loKhuseleko lweNtlalo kunye neMirhumo yentlawulo. Ukushicilelwa kwe-IRS 15 no-15-B bachaza ukuba yiziphi iinjongo ezingekahlawulwa kwiintlobo ezahlukahlukeneyo, kwaye isofthiwe ye-payroll ye-payroll ye-professional will help you keep track of all calculation related related calculations.

Umqeshi weNtlawulo yeNtlawulo

Uxanduva lweentlawulo zerhafu luyaqhubeka nangemva kokuhlawulwa kwemali ekhutshwe kubasebenzi. Inkampani ixanduva loku:

1. Ukuhlawula isabelo somqeshi weerhafu zomvuzo
2. Ukufakela iirhafu zeerhafu ezigcinwe kwiihlawulelo zokuhlawula abasebenzi
3. Ukulungiselela iingxelo ezahlukeneyo zokuxolelana
4. Ukunika ingxelo ngeendleko zokuhlawula imali ngeengxelo zezimali
5. Ukufakela iirejista zokuhlawula irhafu

Imirhumo yomrhumo yomqeshi

Iinkampani zinoxanduva lokuhlawula inxalenye yabo yentlawulo yeerhafu. Ezi ntlawulo zerhafu zongezelelweyo ngeendleko ezingaphezulu kweendleko zomvuzo omkhulu womqeshwa. Inxalenye yomqeshi weerhafu zomvuzo ziquka oku kulandelayo:

• Iintlawulo zoKhuseleko loluntu (iipesenti ezi-6.2 ukuya kutsho ngonyaka)
• Iirhafu zonyango (1.45 pesenti yemvuzo)
• Imirhumo yengeniso ye-Federal (FUTA)
• Ukunyusa irhafu yengqesho (SUTA)

Imali yeFICA

I-FICA imele umThetho we-Federal Insurance Contributions Act. Ierhafu yeFICA iqulethe iRhafu yeNtlalo neNtlawulo. Ukhuseleko lwezeNtlalo kunye neerhafu zemali zihlawulwa zombini kunye nomqeshi. Iqela ngalinye lihlawula isigamu sale ntlawulo. Ngokubini, zombini iinqununu zeerhafu zeFICA zongeza kwi-15.3 yeepesenti, zaphulwa ngolu hlobo lulandelayo:

• Ukhuseleko loLuntu (umqeshwa ukhokhela 6.2%)
• Ukhuseleko loLuntu (umqeshi ukhokha 6.2%)
• I-Medicare (umqeshwa uhlawula i-1.45%)
• I-Medicare (umqeshi uhlawula i-1.45%)

Ukususela ngo-2013, irhafu yonyango eyongeziweyo isetyenziselwa abasebenzi abafake iirhafu njengenhloko yendlu, abangatshatanga okanye njengomhlolokazi ofanelekileyo kunye nomntwana oxhomekeke kuye kunye noMvuzo wakhe weMedare ngaphezu kwe-200,000.

Umngcipheko ungaphantsi kakhulu kubantu abatshatileyo abafakela ukubuyiswa kwentlawulo ehlukeneyo: $ 125,000. Irhafu yonyango eyongeziweyo ibhekisela kwingeniso engaphezu kwama-250,000 kwiirejista zabashawuli abatshatileyo abafakela ukubuyiswa okuhlangeneyo.

Lo ngumsebenzi werhafu kuphela. Ayikho irhafu ehambelana nomqeshi.

Icandelo lomqeshwa inxalenye yoLuntu loKhuseleko loLuntu liye landa ukusuka kuma-4.2 ekhulwini elimiselwe ngo-2011 no-2012. Ukuhlawula iholide yerhafu kwakumthetho njengenxalenye yoMthetho woNcedo lweRhafu ka-2010, owongezwa ngu-HR 3765 kwaye wongezwa kwakhona ngu-HR 3630 Kodwa umqeshwa wesahlulo soKhuseleko loLuntu uphinde ubuyele kwi-6.2 yepesenti ngo-2013.

Ukubika iRhafu yoMrhumo

Abaqeshi kufuneka baxele iimbopheleleko zabo zerhafu kunye nokufaka iirhafu zerhafu ngexesha elifanelekileyo. Iimfuno zokubika ziquka:

• Ukwenza irhafu yombuso
• Ukubuyiswa kweerhafu engaphantsi kweminyaka (Fomu 940 okanye 940EZ)
• Ukubuyiswa kwentlawulo yerhafu yenyanga yomvuzo yomqeshi (Ifom 941)
• Ukubuyiswa kweNyanga yeRhafu yeNgeniso yeNgeniso ye-Federal (Ifomu 945)
• Imivuzo kunye neengxelo zeRhafu (ifomu W-2)

Abaqeshi banemfuno yokufakela iingxelo ngee-arhente zorhulumente kunye neendawo. Abaqeshi banokufumana iinqununu ukuya kutshintshela ii-arhente zerhafu kwi-website ye-American Payroll Association.

_{Ekuqaleni yabhalwa nguDian Van Blaricom, oPhezulu oQinisekisiweyo kwi-Human Resources (PHR). Ehlelwe kwaye yahlaziywa nguBeverly Bird.}