Ukubonelela ngeeNzuzo eziNcinci kunye neeNyanga eziNcinane
Yintoni?
Icandelo 125 isicwangciso esiyinzuzo esivunyelwe phantsi kwemithetho yentlawulo yase-US.
Inceda abaqashi ukuba banikeze i-inshorensi yempilo kunye nezinye izibonelelo kubasebenzi babo ngeendleko ezinciphise.
Igama elithi "Icandelo 125 iSicwangciso" livela kwiSihloko 26, Icandelo 125 lekhowudi yentlawulo yaseUnited States. Lo mthetho uchaza imigaqo abaqeshi kufuneka bayilandele xa kusekwa isicwangciso sokutya. Ichaza isicwangciso sexesha lokutya lokutya kunye nokuchaza iintlobo zezibonelelo ezinjalo ezi cwangciso zingabandakanya. Umthetho uvimbela izicwangciso zokubandlulula abasebenzi abakhokhelwa ngokuncinci ngokuxhasa abo bahlawulelwa kakhulu. Ukuba isicwangciso somqeshi sifumaneka kucalucalulo, izibonelelo ezibonelela kubasebenzi abahlawulwa kakhulu baya kubhatalwa.
Indlela eziSebenza ngayo
Ngaphantsi kwesiCwangciso se-125, abasebenzi bahlawula iintlawulo ngokubanjiswa kokuhlawula imali. Imali ethathelwe kwiintlawulo zabasebenzi ikhuselwe kwiirhafu, ngoko ke abasebenzi bafumana inxalenye enkulu yemali yabo. Abaqeshi basindisa imali ngokunjalo ukususela kwimali echithwe kwiintlawulo zabasebenzi ikhululekile kwiRhafu yeNtlalo kunye neNtlawulo yeMatare.
Isicwangciso sokufumana isicwangciso sokutya , bonke abathathi-nxaxheba kufuneka babe ngabasebenzi. Isicwangciso kufuneka sivumele abasebenzi ukuba bakhethe phakathi kwezibonelelo ezimbini okanye ngaphezulu, enye yazo kufuneka ityala (njengemali). Enye inzuzo kufuneka ibe yinzuzo efanelekileyo njengolu hlobo lulandelayo:
- IiNyanga zeIntshumo zeMpilo ze-Intshurensi zempilo zonyango ezixhaswe ngumqashi zithathwe kwi-pay labasebenzi phambi kokuba irhafu isetyenziswe.
- Amazinyo, iNgozi okanye iiNkcazo ze-Intshumo yeeNkcazo zemiSebenzi yeeNkcazo zingaphinde zithathwe kwi-inshorensi, kwingozi okanye kwi-inshorensi yobomi benkampani
- I-Flexible Health Spending Account Ngaphantsi kwe-FSA yezempilo, umqeshwa ukhetha ukuba nemali echanekileyo echithwe kwi-pretax yakhe yemvuzo nganye. Imali ifakwe kwi-akhawunti. Umqeshwa unako ukurhoxisa imali ukufumana ukuhlawulwa kweendleko zonyango ezifanelekileyo ezingafunyenwe yi-inshurensi.
- I-Akhawunti Yokuxhaswa Kwemali Yokuxhaswa Kwemali Exhomekeke Kuxhomekeke Kulo Igama layo libonisa, inkathalo enoxhomekeke kwi-FSA yimali engasetyenziselwa ukunakekela umntu oxhomekeke kuyo. Xa i-DCFSA ifumaneka, umqeshwa angakhetha ukuncitshiswa kwama-5,000 kwi-income tax pretax. Imali ingasetyenziselwa ukunakekela umntwana oxhomekeke phantsi kwe-13 okanye iqabane elithembekileyo okanye umzali ohlala kunye nomsebenzi.
Inzuzo
Icandelo 125 isicwangciso sinika uguquko. Abaqeshi banquma iindidi zeenzuzo abafuna ukuzibandakanya, ezinjengezokwelapha, amazinyo kunye nokunakekelwa kombono. Baya kunika neengxelo zokusetyenziswa kweentlawulo zabasebenzi abangayisebenzisela ukuhlawula iindleko zonyango kunye nabantwana. Abasebenzi bakhetha iinjongo abayifunayo baze bahlawule iintlawulo ngokuchithwa kwemivuzo. Iimali ezithathwe kwiintlawulo zabasebenzi zifakwe ngaphandle kwerhafu yazo.
Ezi mali zikhululekile kwiirhafu zombuso kunye neseburhulumenteni.
Ngenxa yokuba iminikelo yabasebenzi ingenaserhafu, abasebenzi banokufikelela ekugcinweni okukhulu kwiindleko zabo. Ngaphezu koko, iminikelo ye-premium ehlawulwa ngabasebenzi inokunceda ukunciphisa iindleko zeenzuzo zabaqeshi. Isiphumo kukuphumelela. Bobabini nabaqeshi nabaqeshi basindisa imali kwiinzuzo. 125 Izicwangciso zinceda abaqeshi abancinane ukuba bahlale bekhuphisana kwiindawo zokuthengisa ngokubenza bakwazi ukubonelela ngeenkonzo zabasebenzi .
Icandelo 125 Izicwangciso zinika iingenelo ezongezelelweyo kubaqeshi. Ezi ziquka:
- I-FICA Igalelo lokulondolozwa Ngenxa yokuba iminikelo yabasebenzi ayithobeli ukhuseleko loluntu kunye ne-Medicare (FICA) irhafu, umqeshi akamele ahlawule irhafu ye-FICA kule mali. Ngaloo ndlela, ishishini linokugcina i-7.65 cents kwi dollar nganye.
- Iimbuyekezo zeeNkxaso zeMali zokuSebenza zabaSebenzi zokuSindisa zijoliswe kwi-payroll. Kwamanye amazwe, umrhumo womvuzo womqeshi uncitshiswa ngeminikelo (ukunciphisa umvuzo) owenziwe ngabasebenzi kunye neminikelo eyenziwa ngumqeshi ukuxhaswa ngemisebenzi yabasebenzi. Isiphumo senziwa yimbuyekezo yeeprayimari zokuhlawula abasebenzi .
Lawulo
Abaqeshi bafaka iindleko zokuseka, ukulawula nokuthobela iSicwangciso se-125. Unokulawula isicwangciso sakho okanye uqeshe omnye umntu ukuba anikezele yona. Iinkonzo zolawulo zifumaneka kwiinkampani ze-inshorensi zempilo kunye nabalawuli abazimeleyo. Iindleko zokulawula iSicwangciso se-125 zikhawuleza zikhutshwe yi-FICA kunye neempesimali zokuhlawulela abasebenzi. Ngaloo ndlela, umqeshi unokugcina imali ngokubanzi ngokuphunyezwa kweSicwangciso se-125. Hlola kwishishini lakho okanye ummeli we-inshurensi ukuba ubone ukuba isicwangciso se-125 sinengqiqo kwenkampani yakho.
Isicwangciso seCafeteria esilula
Ngaphantsi kweCandelo lama-125 kwikhowudi yentlawulo yase-US, iinkampani zihlawulwa kwizicwangciso zenzuzo ezichasayo kubasebenzi abakhokhelwa kakhulu okanye abasebenzi abakhulu. Amashishini amancinci aqeshe abasebenzi abambalwa, ngoko ke banokuthi bachatshazelwe yesohlwayo kuneenkampani ezinkulu. Ngako ke, ezininzi iinkampani ezincinane ziye zaphepha izicwangciso zokutya.
I-IRS yavelisa isicwangciso esitsha kubaqeshi abancinci ngo-2010. Ebizwa ngokuthi isicwangciso sokulula sokutya, esi sicwangciso esitsha sineemfuneko ezingaphezulu kokungaxhatshazwa ngokukhethekileyo ngaphandle kwesicwangciso somthetho 125. Isicwangciso sokutya esilula sifikelele kumashishini asebenzisa abasebenzi abangama-100 okanye abambalwa.