Kuthetha ntoni "Ukuzisebenzisela"?
Umntu oqeshwe ngokuzimeleyo ungumnikazi we shishini, umntu ofumana ubomi ngokuzilungiselela yena ngokwakhe, kungekhona njengomqeshwa womnye umntu. Uqeshwe ngokuzimeleyo ukuba unenye yezinto ezilandelayo zamashishini:
- Usomashishini ozimele
- nziswano
- inkampani ejongene nemfanelo (LLC) , ngaphandle kokubambisana okanye i-LLC ehlawuliswa njengenkampani.
Oko i-IRS ithi Ngokwe-Self-Employed
I-IRS ithi umntu oqeshwe ngumntu "onayo ibhizinisi elingenakuhlanganiswa."
Ukuba uhlala ushishino, okanye uqhuba ishishini okanye ishishini njengomnikazi wedwa okanye ikontrakta elizimeleyo , ngokuqhelekileyo uya kuzicingela oziqeshwe.
Ukucacisa le nkcazo ngakumbi:
Njengelungu lobambiswano olwenza ishishini okanye ishishini, okanye njengelungu leCandelo leNkampani elincinci eliPhezulu (LLC) elikhetha ukuba liphathwe njengentsebenziswano, isabelo sakho somrhumo wenkcitho okanye ilahleko yaloo shishini okanye ishishini lifakiwe kumnatha wakho ozuza kwi-self-employment.
Ukuba ngumntu oziqheliselayo kunye noTyimbo-zengqesho
I-IRS ikujonga ukuba usebenza ngokuzimeleyo kwiinjongo zerhafu yokuzenzela ukuba ufumana ifom ye-1099-MISC njengomntu ongekho umsebenzi.
Ithetha ntoni le nto?
Umntu oqeshwe ngokuzimeleyo kufuneka akhokhe irhafu yerhafu yonyango (Ukhuseleko LwaseNtlalontle kunye neMedare), ngelixa umqeshwa wekampani kufuneka ahlawule isigqibo serhafu kwaye umqeshi hlawula esinye isiqingatha. Ukuziqhelisa ngamanye amaxesha (ngokungafanelekanga) kulandelelaniswe ne-sole proprietorship, kodwa umntu olingane kunye naye okanye ilungu le-LLC uthathwa njengesiqeshwe.
Yintoni echaseneyo yokuziqhayisa?
Unokubheka umntu oqeshwe ngumntu oziqeshayo olwahlukileyo:
- Ukuba ngumqeshwa: Umntu oqeshwe ngumntu ongekho msebenzi kwaye akasebenzi kumqeshi wemvuzo okanye umvuzo.
Ukuba ngumnini-shareholder osebenzayo: Umnini- shareholder akaqeshwanga, kodwa ungomnye wabanikazi benkampani, efumana izabelo ezisekelwe kwizabelo zakhe zobunini. Abanikazi bamashishini abasebenza ngamagosa aseburhulumenteni kwaye abasebenza kwinkampani babonwa njengabasebenzi, bengabasebenzi.
Abantu abazimeleyo bahlawula njani iintlawulo zomvuzo?
Ukuba usebenza ngokuzimeleyo, uhlawula irhafu yengeniso kwimbuyekezo yakho yerhafu yerhafu (ebizwa ngokuba "ukupasa irhafu" ). Ukuba ungumnikazi wedwa (okanye i-LLC-member LLC) kufuneka uzalise iShedyuli C kwaye uhlawula irhafu yerhafu yokuzenzekela ngokusekelwe kwingeniso yemali evela kuloo shishini.
Ngokuba amaqabane ekusebenzisaneni kunye namalungu kwi-LLC-members ezininzi, indlela yokumisela irhafu yengeniso yakho yinkimbinkimbi, kuba uqala ukulungiselela ukubuyiswa kweerhafu kubambiswano (kunye ne-LLCs) kunye neShedyuli K-1 , ebonisa isabelo sakho yengeniso yenkampani.
Umntu oqeshwe ngokuzimeleyo kufuneka ahlawule irhafu yerhafu yereyithi kwiingeniso zoshishino ngonyaka.
Ukulahlekelwa ngumsebenzi wokuzenzela kungasetyenziselwa ukunciphisa ingeniso kumntu ovela kwezinye izinto.
Ngaba iiNkampani zabanikazi abaziqeshwe ngabasebenzi?
Abanikazi be-corporation bafumana isabelo somrhumo wenkcitho yenkampani, njengabalingani kubambiswano. Kodwa enye yale ngeniso ingabonwa njengengeniso yomntu kunye nokuxhomekeka kwerhafu yengqesho ngaphandle kokuba le rhafu ikhutshwe ngeentlawulo zeFICA.