IRS, iSebe lezeMisebenzi, uLawulo loKhuseleko loLuntu
Ikontraka ezizimeleyo ngumntu osebenzela omnye umntu okanye inkampani. Ikontraki, ngentetho, ezizimeleyo, kungekhona umqeshwa wenkampani yokuqesha. Umzekelo ogqityiweyo wekontraka ozimeleyo yinkonzo yokucoca. Inkonzo ifika kwiofisi yakho ukwenza umsebenzi, kodwa abasebenzi benkonzo yokucoca ayingabasebenzi benkampani yakho.
Izivumelwano ezizimeleyo zihlawulwa njani? Ziziphi iintlawulo kunye neerhafu ezihlawulwayo?
Iikontrakta zinokuhlawulwa ngeyure okanye ngeprojekthi, kuxhomekeke kohlobo lomsebenzi owenziweyo.
Ikontraka akusiyo umsebenzi wekampani kwaye ayifumana nzuzo yeengqesho. Inkampani yokuqeshisa ayihlawuli irhafu yengqesho egameni likontraka elizimeleyo, kubandakanywa irhafu yeNtlalo / i-Medicare kunye nerhafu yokungasebenzi. Inkampani yokuqeshisa ayigodli iirhafu zerhafu kunye neerhafu zengqesho kwi-kontraki ezizimeleyo. Funda ngokubanzi malunga nekontraka ezizimeleyo ezihlawulwayo.
Yiyiphi imithetho ehambelana nezontraki ezizimeleyo?
INkonzo yeNgeniso yangaphakathi
I-IRS idinga ukuba abasebenzi bahlulwe ngokufanelekileyo njengabaqeshwa okanye iikontraki ezizimeleyo. Ibeka iinkalo zabaphicothi-zincwadi ukuba bahlolisise xa becinga isimo somsebenzi: ulawulo lokuziphatha, ulawulo lwezemali kunye nobume bobudlelwane. I-IRS ithatha ukuba umqeshwa ungumqeshwa ngaphandle kokuba kungangqinelwa ukuba umqeshwa unkontileka ozimeleyo.
Ukuqaphela isimo somsebenzi
I-IRS ivumela umqeshwa okanye inkampani eqeshwayo ukuba ifake isicelo sokumisela kwisimo somsebenzi okanye abasebenzi njengonkontileka okanye umqeshwa ozimeleyo.
Sebenzisa ifom SS-8 kwesi sicelo sokuzimisela.
Imirhumo ye-IRS kunye neNgeniso yeeKontraki ezizimeleyo
- Abaqeshi kufuneka ukuba bathumele iinkontrakthi (abo bahlawulelwa imali engama-R600 okanye ngaphezulu kwithuba lonyaka) ifom ye-1099-MISC ebonisa imali epheleleyo yonyaka. Umhla ofanelekileyo wee- 1099-i-MISC ifomu ngowokuphela kukaJanuwari, kunyaka owedlule.
- Iikontraki ezizimeleyo kufuneka zinike inombolo yesazisi efanelekileyo (Inombolo yoKhuseleko lweNtlalo, Inombolo yesazisi yomqeshi, okanye enye) kwinkampani yokuqesha. Ukuba i-ID yomhlawuli-ntlawulo ayilungile okanye ayilunganga, inkampani yokuqeshisa iyadingeka ukuba inqande ukugcinwa kwe-backup kwiintlawulo zontrakhontrakthi.
- Kungenxa yokuba iikontraki ezizimeleyo ngabanini-shishini, kufuneka bahlawule irhafu yerhafu yokufumana umsebenzi kwi-self-employment. Ierhafu zengqesho ezizimeleyo azisebenzi ukuba ukontraka ungumnikazi wenkampani.
ISebe leMimiselo yeMisebenzi kunye neContrakta elizimeleyo
ISebe lezeMisebenzi, i-Wage ne-Hour Division, libiza ulwalamano phakathi kwabasebenzi abazimeleyo / abanikazi beshishini kunye neenkampani zabo zokuqeshisa njenge "nje isivumelwano" kwaye kungekhona ulwalamano lwengqesho kwiinjongo zeMigangatho yeMigangatho yezabasebenzi eMthethweni (FLSA) . Ngaloo ndlela, ulwalamano oluzimeleyo lwangaphandle aluhambisani namalungiselelo e-FLSA kumvuzo omncinci, ixesha elingaphezu kwexesha, umsebenzi wengqesho yolutsha kunye nokugcinwa kwerekhodi.
Uvavanyo lwe-IRS kwiNkcazo yeContrakta eZimeleyo
ISebe lezeMisebenzi, njenge-IRS, liphonononga abasebenzi ukuba banqume ukuba bahlangabezana neendlela zokuqeshwa zabasebenzi be-FLSA. I-DOL ixoxa ngezigqibo zeNkundla eziPhezulu kwiinkontrakthi ezizimeleyo, eziye zabanjwa ukuba akukho mgaqo omnye okanye uvavanyo lwekhontraktha ozimeleyo okanye umsebenzi weenjongo ze-FLSA.
Inkundla ibone ukuba ngumsebenzi wonke okanye imeko elawulayo. Phakathi kwezinto ezinokuqwalaselwa ezibalulekileyo kukuba:
- Umlinganiselo apho iinkonzo ezinikezelwayo ziyinxalenye ebalulekileyo yeshishini lenqununu
- Ukusisigxina kobudlelwane
- Isixa sotyalo-mali lwabathengi kwiindawo zokusebenza nezixhobo
- Amathuba omatyala atyunjwe ngenzuzo kunye nokulahleka
- Isamba seqhinga, isigwebo, okanye ukubonela phambili kwintsebenzo evulekileyo yemakethe kunye nezinye ezifunekayo ukuze uphumelele kwintrakarenti eyimfuneko.
- Iqondo lolawulo oluzimeleyo kunye nentsebenzo.
Ezinye izinto ezibonakala zingabonakali kumbuzo:
- Indawo apho umsebenzi usebenza khona
- ukungabikho kwesivumelwano somsebenzi esisesikweni
- ingaba ityala lokuzimelela elizimeleyo lilayiseniswe nguRhulumente karhulumente / wengingqi
- ixesha okanye indlela yokuhlawula ayiyikulawula ukuzimisela kwemeko yomqeshwa.
Ngenxa yokuba bengabanikazi bamashishini abazimeleyo, le mithetho yengqesho ayifanelekanga kwiikontraki ezizimeleyo:
- Amalungelo aseMelika akhubazekileyo (ADA)
- I-OSHA (uMthetho wezoKhuseleko neMpilo eMsebenzini)
- UkuNcediswa kweNgqesho
- Abasebenzi beMbuyekezo
Jonga i-DOL Fact Sheet 13