I-De Minimis kwiNzuzo yamaSebenzi
Ixesha elithi d e minimis ngokuqhelekileyo lisetyenziselwa ukuchaza into encinci okanye engabalulekanga ukuba ithathelwe ingqalelo, into engabalulekanga. eli lixesha livela kwibinzana yesiLatini, " de minimis non curat lex ," oko kuthetha ukuba ngokusemthethweni umthetho awujongani nemiba embi . Eli gama linentsingiselo ezininzi kwiindawo ezahlukeneyo zoshishino. (Qaphela ukupeliswa kweli gama. Akuphethiweyo, njengoko ungacinga, "de minimus" kodwa " de minimis .")
Ngokomthetho, i- minimis ibhekisela kwinto encinci ukuba ingakhathazeki nayo. Ngokomzekelo, kumgwebo ngaphezu kwe-akhawunti eyi-1 yezigidi ze-akhawunti, i-error 10 ye-$ iya kuba yi- minimis.
Kutheni i-Concept yeDe Minimis ebalulekileyo kwiRhwebo ?
Kwiirhafu zoshishino, umgaqo we- minimis ubalulekile kwiintlawulo zabasebenzi, kwiirhafu zentengo , kunye nakwezinye iirhafu zeshishini. Inzuzo encinci ayinakulawulwa yerhafu; inani liyahluka kuye kuxhomekeke kwimeko.
Yintoni i- De Minimis ibhekisela kwiingenelo zabasebenzi?
I-IRS ithi inzuzo ye- minimis yile:
... nayiphina impahla okanye inkonzo enikezelayo kumqeshwa onenani elincinci (ekuqwalaseleni ukuba unikezela njani izibonelelo ezifanayo kubasebenzi bakho) ukuba ukubeka ingxelo kuyo bekungekho ngqiqo okanye kungaphathi kakuhle
Iinzuzo umqeshi anikezela kumqeshwa zihlawulwa njengeniso kumqeshwa. Kodwa inzuzo ye- minimis ayihlawulwanga ngumqeshwa njengeniso.
Ukususela kwiteko yerhafu, inzuzo ye- minimis yinani elincinci lomvuzo womqeshwa, kwaye i-IRS ithi le mali emancinci ayikho phantsi kwentlawulo. Ngamanye amazwi, ukuba inzuzo i- minimis , ayihlawulwanga ngumqeshwa. Ukuba ayikho i- minimis , ihlawulwa ngumqeshwa, njengamanye amancedo abasebenzi.
Imizekelo yeeNzuzo zoMqeshwa ezingaba yiDe Minimis
Imizekelo engezansi inike ingcamango yento ethathwa njenge- minimis . Kwezinye iimeko, kungenxa yokuba isixa sincinci (njengeholide yeholide), kwaye kwezinye iimeko, kunzima ukulungisa umsebenzisi umsebenzi wasebenziseni kwi-shishini.
I- IRS inikeza imizekelo yemibhaso ye- minimis engabandakanywa kwiintlawulo zabasebenzi:
- Iholide zeeholide okanye ihams
- Iintyatyambo, i-plaque, okanye iikhogi zekhofi kwiziganeko ezizodwa
- Umlindo wegolide ngomhlalaphantsi
- Ukupaka umqeshwa wenyanga, ukuba imali ayidluli kwimida ethile.
- Izidlo zexesha elidlulileyo okanye ukutya kweeholide kubasebenzi kunye neendwendwe.
- Ezinye izidlo ezinokuthi zicatshungulwe njenge- minimis ziya kuba yikofi kunye ne-donuts kwintlanganiso yabasebenzi okanye ngezidlo zeso sihlandlo ezinikezelwa kubasebenzi abamele basebenze ixesha elide .
- Amathikithi athile kwimicimbi yezemidlalo okanye kwindawo yokudlala (ukusebenzisa ibhokisi yenkampani kwibhokisi lebhoksi okanye umdlalo webhakballball, umzekelo)
- Ukuvumela abasebenzi ukuba basebenzise umatshini wokukopisha iofisi ngamanye amaxesha, ukuba (umqeshi) unokubonisa ukuba kusetyenziswa okungenani ama-85% kwiinjongo zoshishino
- Inkampani yomshuwalense wexesha eliphantsi kwe-$ 2000,
- Ukuhamba ngeebhayisikhathi (njengebhasi yebhasi okanye ithikithi yokupaka) unikezela abasebenzi.
Ziziphi i-NOT De Minimis Benefits
Ezi zilandelayo azisoze zithi i- minimis, ngokwe-IRS :
- Iimali, ezibandakanya imali efana namakhadi wesipho ngaphandle kwemali yokutya engapheliyo ukuvumela umsebenzi ongaphezu kwexesha
- Ukusetyenziswa kwendawo yokuhlala yomqeshi, ikhaya lekhefu, isikebhe okanye indiza
- Ukusetyenziswa kwezithuthi zomqeshi ngaphezulu kwesinye ngenyanga
- Ubulungu kwiklabhu yelizwe okanye kwibala lezemidlalo
Isaziso kwakhona ukusetyenziswa kwegama elithi "ngezihlandlo" kwiluhlu lweenzuzo ze-minimis ngenhla. Ukuba inzuzo inikwa rhoqo, ayifumanekanga i- minimis.
I-De Minimis Inzuzo kunye neefowuni zeeSeli
I-IRS ibona ukuba iifowuni ezinikezelwe ngumqeshi ziyimaminithi xa zingenayo inxalenye yembuyekezo yenkampani kumqeshwa kwaye ukuba zinikwe "ngezizathu ezibalulekileyo zoshishino." Ezinye imizekelo:
- Ukuba umqeshi ufuna ukuqhagamshelana nomqeshwa ngazo zonke izihlandlo ngokukhawuleza okuhlobene nomsebenzi (kumphathi weziko ledatha, umzekelo)
- Ukuba umqeshwa ufuna ukuthetha nabaxumi xa ephuma eofisini (kwindawo yokuthengisa, umzekelo),
- Okanye ukuba umqeshwa ufuna ukuqhagamshelana nabantu boshishini kwezinye iindawo zexesha ngamaxesha apho iofisi yomqeshwa ivaliwe (umphathi webhishini lomhlaba wonke ofuna ukuthetha nabasebenzi okanye abathengi eTokyo, umzekelo).
Umyinge ukuya kwi- De Minimis Rule - Abasebenzi abakhulu abaxhamliweyo
Njengezinye iirhafu, umgaqo we-minimis kufuneka usetyenziswe ngokufanelekileyo. Awukwazi ukupheka ukutya okunikezelwa yinkampani kummandla wabasebenzi onikezelwa kubaqeshwa abaphezulu kwi- minimis ukuba inzuzo efanayo ayifumaneki kubo bonke abasebenzi, okanye kwiqela labasebenzi apho abasebenzi basezingeni eliphezulu baphakathi.
Ngokomzekelo, ukuba unendawo yokudlela ekhethekileyo yabaphathi kwaye akukho gumbi lokudlela (okanye akukho gumbi lokudlela elifanayo) labanye abasebenzi, awukwazi ukubiza ukuba igumbi lokudlela lokulawula laliyiminimimis . Ukuba ayikho i- minimis , ihlawulwa kubaphathi. I-IRS ineelwimi elithile luchaza ukuba "abaqeshwa abahlawulelwe kakhulu" kuthetha ntoni kule meko.
Iirekhodi zokubonakalisa i-Minimis Benefits
Kuhlala kunzima ukubonisa ubungendawo. Gcina iirekhodi ezimnandi zamaxesha xa unika iingenelo ezincinci kubaqeshwa, uchaza injongo yoshishino kunye nomhla nexesha. Ukubonisa ukuba uhlala ugcina iirekhodi ezilungileyo kuza kukunceda uvikele ukusetyenziswa kwe- minimis kwophicotho lwerhafu.
Ezinye zeMimiselo ye- De Minimis Rule Kwezinye iiRhafu neeNkundla zomThetho
UMthetho we-PATH ka-2015 unika ukhuselo kwiintlawulo kunye nezohlwayo zabahlawuli berhafu boshishino kwiiphene ze- minimis (phantsi kwe-$ 100) kwimbuyekezo yolwazi.
Kwomnye umzekelo, kwiFom 1099-S, Imveliso evela kwiiNdawo zokuThengiswa kweMpahla, ukutshintshwa kwama-$ 600 kuthathwa njenge- minimis .
Imida ye- minimis ithathwa njengentlawulo yexabiso lentengo ngokuthengwa kweebhondi.
Kumthetho we-copyright, i- minimis isetyenziswe xa kuchongwa ukuba umsebenzi ungaphakathi kwemida yokusetyenziswa kakuhle. Inani elincinane lomsebenzi linokusetyenziswa ngaphandle kwemvume; inani elithathwa njenge- minimis lihluka ngetyala.