Indlela yoLongezelelweyo lweMivuzo yeMisebenzi-yabasebenzi kunye nabaSebenzi abazizimeleyo
Yiyiphi iRhafu yoLongezelelweyo yeMali?
UMthetho woNcedo lweRhafu kuMthetho wama-Amerika ka-2013, usayinwe ngomthetho ngoJanuwari 2, 2013, wawubandakanya ilungiselelo lokunyusa inxalenye yomqeshwa weRhafu yeerhafu kubantu abafumana inzuzo ephezulu, bobabini nabanikazi boshishino abaziqeshisayo.
Ireyithi yerhafu eyongezelelweyo i-0.9% yomvuzo wempesheni. Abaqeshi akudingeki ukuba bafake isandla kule yongeze irhafu. Ierhafu zonyango ezongezelelweyo zisebenza ngempumelelo kwinqanaba elithile, kuxhomekeke kwisimo sokufakela intela yerhafu yomntu.
Ingeniso yerhafu eyongezelelweyo yerhafu ye-0.9% isetyenzisiweyo kwingeniso yengqesho kunye kunye nokufumana ingeniso yenzalo ngaphezu kwezi nqanaba:
- Ukutshata okutshatileyo ngokubambisana - $ 250,000
- Ukutshata ngokufakela ngokwahlukileyo - $ 125,000
- - 200,000
- Intloko yendlu (kunye nomntu ofanelekileyo) - $ 200,000
- Umhlolokazi ofanelekileyo (er) nomntwana oxhomekeke kuye-$ 200,000
Ukuthintela njani uMsebenzi weRhafu oLongezelelweyo?
Wonke umqeshi kufuneka abalele ukurhoxisa irhafu ye-Medicare njengenxalenye yeerhafu ze-FICA (Ukhuseleko lweNtlalo kunye neMedareri), kumqeshwa ngamnye kwixesha ngalinye lokuhlawula. Yonke inzuzo yomqeshwa (kubandakanywa ingeniso yengeniso ) ixhomekeke kwiNtlawulo yeNtlalo kunye neNtlawulo. (Jonga "iMimiselo ekhethekileyo yeeNdidi zeeNkonzo kunye neeNtlawulo" icandelo le- IRS Publication 15 malunga neenkcukacha malunga nenye imali engenayo ifakiwe.)
I-Medicare yentlawulo yerhafu yi-1.45% yomqeshi nomqeshwa ngamnye. Umqobo wokubamba i $ 200,000. Kwimeko apho umvuzo womqeshwa mkhulu kunalo mqathango, ukugcinwa okungekho nto kufuneka kuqalwe. Ngaphezulu kwesi sikelo, umqeshi uyaqhubeka nokufaka isandla kwi-1.45% kwaye umqeshwa kufuneka abe negalelo le-2.35%.
Umzekelo, ukuba umvuzo womqeshwa ungama-$ 220,000 ngonyaka, umqeshwa kunye nomqeshi ngamnye uhlawula i-$ 2900 (i-200,000 x x 1.45 pesenti) ukuya ku-$ 200,000. Umqeshi uhlawula i-$ 290 eyongezelelweyo kwii-20,000 zamaRandi (i-20,000 x i-1,45 pesenti) kwaye umqeshwa uhlawula i-$ 470 (i-20,000 x x 2.35 pesenti).
Ndingayibika njani kwaye ndihlawule irhafu yerhafu eyongezelelweyo?
Njengomqeshi, kufuneka ugcine iirekhodi zeemali zerhafu eyongezelelweyo ozibambelela kumvuzo wokuqeshwa kwaye unomvuzo njengomqeshi. Bhatala le mali kunye nazo zonke ezinye iintlawulo zeerhafu zomvuzo ozenzayo, ngekota okanye ngeenyanga.
Umrhumo owongezelelweyo werhafu ohlawulwayo ufakwe kwiFomu ye-IRS 941 (I-Quarterly Federal Tax Return Return). Uya kufuna ukubonisa inani lemirhumo ehlawulwayo kunye neengcebiso phantsi kweli rhafu (kwi-5d). Khumbula, unqanda isiqalo sesongezelelo sentlawulo kwi-Medicare kwinqanaba le-$ 200,000, kodwa umqeshwa unokuhlawulwa ngaphezu kwesi sixa sokubuyela kwakhe kwentela.
Isizathu sokuba Ufanele Ukwazi malunga neRhafu yoLongezelelo lweeMali
Ngoko, kutheni, njengomqeshi, ufuna ukufunda iinkcazo zakhe ezicacileyo zendlela irhafu ye-Medicare isebenza ngayo abantu abangatshatanga nabatshatileyo?
1. Abasebenzi bacela imibuzo. Abaqeshi kufuneka babambelele irhafu yonyango eyongezelelweyo, ngaphezu kwe-1.45% yerhafu ye-Medicare, ngentlawulo ye-0.9% kwi-Medicare umvuzo ongaphezu kwama-200,000 ehlawulwa ngumqeshwa.
Isixa semali yokugodla i-Medicare asiyi kuba yintlawulo umntu kufuneka ayihlawule, kwaye umqeshwa angadideka malunga nendlela yokugweba. Abanye abasebenzi banokuba neerhafu zonyango ezongezelelweyo ezifunekayo ezingaphezu kwexabiso elithintekayo. Le ntlawulo eyongezelelweyo kufuneka ihlawulwe kwibuyiselo yerhafu yomntu ngamnye.
Nangona abaqeshi bengenako ukunika iingcebiso zerhafu, kufuneka baqonde ukungafani phakathi kweemali ezingagcinwanga kunye neemali ezihlawulwa ngabasebenzi. IRS ithi:
... umqeshwa oqikelele uxanduva lokuThengiswa kweRhafu eLongezelelweyo angacela ukuba umqeshi wakhe angawubambeli inani elongezelelweyo lokubanjwa kweerhafu yengeniso kwiFomu W-4. Le ntlawulo yerhafu yokufumana ingeniso iya kufakwa kuzo zonke iirhafu eziboniswe kwingeniso yerhafu yengeniso yomntu (Ifomu 1040), kuquka naliphi na uxanduva lokuThumela kwiRhafu yeMali.
2. Ku-W-2 uthumela kubasebenzi. Xa uthumela iifom ze-W-2 kubaqeshwa ngoJanuwari, kufuneka udibanise inkcazo yomgca wesi-5 "Imirhumo ye-Medicare kunye neengcebiso." Abasebenzi ababenokuhlawuliswa kwentlawulo yeMeyiyure engabinayo banemibuzo malunga nale fomu kunye nokwahlukana phakathi kwemirholo ye-Medicare kulo mgca kunye nemali efunyenwe kwiRhafu ye-Medicare egcinwe kwiNgcaciso 6.
Ngokomzekelo, ukuba ungumqeshi ungayifumani irhafu yonyango engaphezulu kwama-200,000, kwaye umqeshwa utshatile, ukufakela ngokubambisana, umqeshwa akanakho ukuhlawula irhafu yonyango eyongezelelweyo de ukuba yakhe ingeniso ingaphezulu kwama-250,000. Kule meko, iimali eziMgca we-5 kunye no-6 zizahluka, kwaye umqeshwa unelungelo lokubuyiselwa kwemali ethile okanye yonke imali egcinwe.
3. Unokuba ngumqeshwa. Ukuba usebenza njengomqeshwa kwenye ibhizinisi ngaphandle kweyakho, okanye ukuba ungumqeshwa wenkampani yakho okanye i-S corporation , uya kufuneka ukwazi ukuba le yerhafu iyasebenza njani xa ufumana ifom yakho ye-W-2. Ukuba uzuze ngaphezu kweemali ezibhalwe apha ngentla, unokwenza izigqibo zakho malunga nokuhlawula irhafu eyongezelelweyo yerhafu ye-Medicare okanye ukufumana imali yentlawulo ye-Medicare. Ukuba unetyala le ntlawulo, kuya kufuneka uzalise ifom ye- IRS 8959 ukubonisa ukubalwa kweemali ezingagcinwanga kunye nemali ehlawulwayo, ngokusekelwe kwimo yerhafu yakho.
4. Unokuba ngumntu oziqhelisayo njengomnini-shishini. Irhafu yentlawulo ye-Medicare ichaphazela abantu abaqeshwe ngabasebenzi abafumana imali ethile. Ukuba ngaba ungumqeshwa kunye noqeshwe, yonke imithombo yemali engenayo (ngokuchasene neengeniso-mali) ihlanganiselwe ukufikelela kumanqanaba (ngasentla) apho irhafu yonyango eyongezelelweyo iyasebenza. Akukho nto yokurhoxisa irhafu yengqesho, kwaye ulindele ukuba ingeniso yakho ingaba ngaphezu kwamanqanaba angentla, uzakufuna ukwandisa inani lemali yentlawulo yakho eqikelelwayo kwi-akhawunti yerhafu eyongezelelweyo yerhafu.
Unokufumana ulwazi oluthe nkcukacha ngokubhekiselele kwizinto ezithile zeRhafu yeeMali ezongezelelweyo, ukusuka kwi-IRS.