Kwabo abafumana ingeniso yokufumana ingqesho-nokuba ngabaxhasi bentlalo okanye ngokufumana ixesha lokurhwexisa ishishini kunokuba buhlungu kakhulu. Iirhafu zokuziqhelanisa zibonakala ngathi zibetha kabini. Uhlawula irhafu yakho yentlawulo uze uhlawule irhafu yengqesho . Ngoba? Ziziphi iirhafu zengqesho?
Fumana iimpendulo kule mibuzo kunye nokunye malunga nerhafu yerhafu yokuzibandakanya, kubandakanywa ukuba kungakanani, ngubani omele ahlawule, nendlela yokuhlawula ngayo.
01 - Ziziphi iimali ezizenzekelayo?
Irhafu yengqesho yinto eyaziwayo kubaqeshwa ngokuthi "iintlawulo zerhafu" okanye i-FICA. Ezi ntlawulo zeNtlalo neNtengiso, ezahlukileyo (kwaye ngaphezu koko) irhafu yentlawulo. Iirhafu zengqesho ezizimeleyo zizonke i-15.3 ekhulwini (12,4 ekhulwini ngoKhuseleko loLuntu kunye nama-2.9 ekhulwini kwi-Medicare) kwi-$ 118,500 yokuqala (ngo-2016) yengeniso yokufumana umsebenzi . Esi siseko semali singatshintsha unyaka, kodwa ipesenti zihlala zifana.
Oku kuyandila kakhulu, kodwa ayikho ngaphezu kokuqokelelwa kwerhafu efanayo yerhafu evela kubasebenzi bekampani. Umahluko kukuba kwimeko yomsebenzi kunye nomqeshi ukwahlula le ntlawulo, nganye ihlawule i-7.65 pesenti. Xa usebenza ngokuzimeleyo, uhlawula bobabini inxalenye yomqeshi kunye nabasebenzi.
02 - Ngubani omele ahlawule umrhumo we-Self-Employment Tax?
Nabani na (ngaphandle kwabasebenzi abathile becawa) ngenzuzo yokufumana umsebenzi okungenani i-$ 400 kufuneka bahlawule irhafu yengqesho. Nangona kunjalo, ngaphandle kokuba wenze ubuncinane i-$ 600 inkampani ekuhlawule yona ingeniso ayimfuneko ukuba ikuthumelele isitatimende se-1099-Misc esichazela ngenzuzo yakho yokufumana umsebenzi. Ingeniso yokuziqhelisa ingeniso oyifumene nebhizinisi lasekhaya okanye ngokubonisana. Ukuba ufumana i-W-2 kwingeniso evela kwinkampani ke akusiyo ingeniso yokufumana umsebenzi.
03 - Ndingayifaka njani iRhafu yokuNyuka kweeNgqesho?
Iirhafu zokuqeshisa zihlawulwa xa uhlawula irhafu yakho yentlawulo. Imali ingeniswe kumgca-56 we-1040 yakho. Nangona kunjalo, le mali ibalwa kwifom ehlukile, iShedyuli SE . Ukuba ufaka iShedyuli SE, uza kubeka iShedyuli C (esetyenziselwa ukubala inzuzo okanye ukulahleka kwi-shishini okanye yedwa), iShedyuli F (esetyenziswe ngamafama) okanye iShedyuli K-1 ifomu 1065 (esetyenziselwa ukusebenzisana kunye Uhambo oludibeneyo).
04 - Ndingayinciphisa njani i-Self-Employment Taxes?
Ingakanani uhlawula ngayo irhafu yerhafu yenkxaso-mali isekelwe kwingeniso yakho ye-net income, ngoko ke kuphela indlela yokunciphisa irhafu yakho yokuqeshwa yenzelwe ukunciphisa umvuzo wakho.
Indlela efanelekileyo yokwenza oko kukuqinisekisa ukuba uthathe yonke inqununu yokuqesha umsebenzi ovumelekileyo kwiShedyuli C (okanye enye irhafu yerhafu yerhwebo) njengoko oku kuya kunciphisa inzuzo yakho yentsebenzo. Ukuchithwa kwiShedyuli A okanye iminikelo ye-IRA ayinciphisi iholo lakho lentengo kwaye ayiyi kunciphisa irhafu yakho yokuqeshwa.
05 - Ngaba Ndingayenza Iintlawulo Zakho Zokuziqeshwa?
Unokukrazula isahlulo sakho sokurhafisa umqeshwa xa ucinga ingeniso yakho epheleleyo. Oku kuya kunciphisa inani leerhafu yengeniso ozihlawulayo. Isizathu sokuthi unokukrazula kuphela isiqingatha kukuba unelungelo lokususa isiqingatha seerhafu ze-FICA ozihlawula njengomqeshi, njengokuba nayiphi na enye umqeshi, ingaba ngumqeshwa isiqingatha.