Ukwahlula okubalulekileyo phakathi kwale mibini miba kukuba irhafu yerhafu iyabhalwa ngabanye abaqeshwe ngabanye, ngelixa iirhafu zengqesho zihlawulwa ngabasebenzi kunye nabaqeshi.
Yiyiphi Intlawulo yokuqeshisa?
Iirhafu zengqesho ezizimeleyo zihlawulwa ngabanikazi boshishino abaqeshwe ngabanye o oLawulo loKhuseleko loLuntu loKhuselo loLuntu kunye neMedareriya, ngokusekelwe kwimbuyekezo evela kwishishini onalo (kungekho nkampani). Ierhafu yokuqeshisa ikwabizwa ngokuba yi-SECA irhafu (kwi-Self-Employed Contributions Act).
Ingeniso yerhafu yokufumana ingqesho yenzalo i-15.3% yoKhuselo loLuntu kunye neMedareri, ngokusekelwe kumvuzo wenzuzo yoshishino. Umvuzo ophezulu weNtlalontle yeNtlalontle unikwa ngamnye ngonyaka; Ukuba irhafu yakho yoKhuseleko loLuntu igqithise ubuninzi, akukho Rhafu yoKhuseleko loLuntu olubekwe kwisixa ngaphezulu. Iirhafu zonyango zifakwe kuwo wonke umvuzo wenzuzo, kungekho ninzi. Kukho kwakhona irhafu yonyango eyongezelelweyo eyenziwe kubantu abanomvuzo ophezulu, emva kokufikelela kwinqanaba elithile lomvuzo.
Abasebenzi kufuneka bahlawule ihafu zerhafu (abaqeshi bahlawula esinye isiqingatha), ngelixa abanikazi bezentengiselwano behlawula irhafu yonke.
Kodwa, abanini bezoshishino bangathatha isigamu sengxelo yentlawulo yabo yokubuyisela irhafu yengeniso, ukunciphisa ingeniso epheleleyo.
Abanikazi boshishino abaziqhawulayo bahlawula irhafu yerhafu, yenziwe yerhafu yezentlalo, yenziwe yerhafu yerhwebo, kunye neerhafu zemali, kuquka neerhafu zonyango. Kwaye, ke, abantu abaqeshwe ngabanye bahlawula irhafu yengeniso kwiingeniso kwi-self-employment.
Ziziphi iRhafu zeNgqesho?
Ngokwe-IRS, irhafu yengqesho ibandakanya:
- Iirhafu ze-FICA (Intlalo yoKhuseleko lweNtlalontle kunye neRedare), ngokusekelwe kwingeniso yomqeshwa, yabelwe ngumqeshwa nomqeshi. Ngamnye uhlawula i-7.65%, ukuya kwi-15.3%. Inani elifanayo leNtlalo loKhuseleko lilonke lisebenza kwiirhafu zeFICA. Kwaye irhafu yonyango eyongezelelweyo iyasebenza kwinxalenye ye-Medicare yerhafu.
- Imirhumo yeRhafu yeRhafu, enqatshelwe kwiholo lomqeshwa kwaye ithunyelwe kwi-IRS ngumqeshi.
- Irhafu ye-Federal Unemployment (FUTA), ehlawulwa ngumqeshi ukubonelela ngenzuzo kwabasebenzi. Abantu abaqeshwe ngokuzimeleyo abahlawuli irhafu yengqesho, kwaye abanako ukuqokelela inzuzo yokungasebenzi.
Kuthiwani Ukuba Ndizibini Iingeniso Zokufumana Ingeniso kunye neNgqesho?
Kuthekani ukuba mna ndizimeleyo kunye nomqeshwa? Ingaba kufuneka ndihlawule umlinganiselo ophezulu kwerhafu yengqesho yerhafu kunye nerhafu yengqesho? Ewe kunye no. Kufuneka uhlawule irhafu yengeniso kwimali evela kuyo yonke imithombo, kubandakanywa ingeniso yokufumana umsebenzi kunye nenzuzo yengqesho. Uya kufuneka uhlawule irhafu yerhafu yengqesho (SECA) yoKhuselo loLuntu kunye neMedare, kwaye umqeshi wakho kufuneka aqokele irhafu ye-FICA kwimvuzo wakho. Kodwa kukho ubuninzi kwiRhafu yoKhuseleko loLuntu,
Ngokubanzi, irhafu ye-FICA kwimisebenzi ithathwa kuqala, kwaye ukuba i-Social Security maximum ayifumanekanga, irhafu yerhafu iyabandakanywa. Eli nqaku malunga ne- SECA kunye ne-FICA irhafu ichaza ngokucacileyo ukuba iirhafu zisebenza njani kule meko.
Ukuququmbela
Ngaphandle kweenzuzo zengqesho ezingaphantsi komhlaba, bobabini abaqeshwe ngabasebenzi kunye nabasebenzi bahlawula irhafu efanayo - irhafu yentlawulo yerhafu yeNkxaso yoLuntu kunye neMega. Njengoko ndithethile ekuqaleni, ezi zinto zifana neentlawulo ezifanayo, nje ngamagama ahlukeneyo.
Buyela kwi- Self-Employment Taxes: Okufuneka Ukwazi
Buyela Kuzo Zonke Nge-Self-Employment and Self-Employment Taxes.