Ezinye iingcali zisebenzisa igama elithi "intela yokuhlawula" ngokubanzi, kodwa oku kuthetha into ethile kwi-IRS, njengokuba igama elithi "irhafu yengqesho." Ngokuqhelekileyo iinjongo ezilungileyo ukulandela intsingiselo ye-IRS ngqo xa ubika okanye ufaka irhafu.
Ingxaki yangempela kukuba i-IRS ayihambelani. Umzekelo, kwi- IRS Ukupapashwa kweNkcazo yeRhafu yomSebenzi , le ngxoxo yeCOBRA inzuzo :
Ngaphantsi kwe-American Recovery and Reinvestment Act ka-2009 (i-ARRA), abaqeshi bavunyelwe ukuba bathathe iitaliti "kwiirhafu zerhafu" (okubhekiselwe kulo mpapasho ngokuthi "irhafu yengqesho") yokubonelela ngoncedo lweprayimenti kwi-COBRA kubantu abancedisayo.
Ziziphi iRhafu zeNgqesho?
I-IRS isebenzisa igama elithi "intela yerhafu" ukubhekisela kwirejista yokuhlamba iirhafu eziphathelele kubasebenzi. Uludwe lwe-IRS "yerhafu yengqesho," lubhekisela ku:
- Intlawulo yerhafu yomgaqo-nkqubo efunyenwe ngumvuzo womqeshwa kwaye ihlawulwe kwi-IRS
- Intlawulo yeNhlalakahle kunye neNtlawulo yeMatare (ebizwa ngokuba yi " FICA tax") ekhutshwe kwi-pay employee kwaye ihlawulwe kwi-IRS.
- Irhafu yonyango eyongeziweyo eyenziwa ngabasebenzi abaphezulu.
- Imirhafu ye- Federal u- tax-tax (i-FUTA yentlawulo) ehlawulwa ngabaqeshi ngokusekelwe kwinani labasebenzi kunye nezinga lokungasebenzi.
- Iirhafu zengqesho yokuzimela, ezo ziKhuseleko loLuntu kunye neMirhumo irhafu ehlawulwa ngabanikazi boshishino abaziqeshisayo.
Zonke iirhafu (ngaphandle kweerhafu yengqesho) kufuneka zihlawulwe ngabaqeshi, ngokubambelela okanye ngokuhlawulwa ngqo, okanye zombini. Ukongezelela, enye irhafu ingaqwalaselwa njengenxalenye yerhafu yengqesho "yerhafu yerhafu, ngokukodwa intlawulo yembuyekezo, eyenziwa yilizwe.
Ziziphi iintlawulo zeeNtlawulo?
Kweli gama, i-IRS ichaneke ngakumbi. "Iintlawulo zerhafu" i-IRS ibhekise irhafu yentlawulo yeNtlalo kunye neyeMirare egcinwe kumvuzo wokuqeshwa kwaye ihambelana nabaqeshi. Kule sigama, i-taxholderal tax holdings, xa kuthengiswa kwifomu ye-941, ayikho inxalenye yentlawulo yeerhafu.
Kodwa, xa ndaya kwiphepha le-IRS nge-glossary kwaye ndakhangela phezulu "iirhafu zerhafu," ndayithunyelwa kwinqaku elalixubusha "i-FTDs" - i-Federal Tax Deposits. Kwinqaku, i-IRS ixoxa ngokubamba iirhafu zombini ze-FICA kunye nerhafu yerhafu, kunye neFomu 941 , ukubuya kweerhafu yerhafu yonyaka. Le fomu idinga ulwazi kwingxowa-ntlawulo yerhafu ye-federal, ukugcinwa kwe-FICA, kunye nemali umqeshi efunwa kuyo ngenxalenye yayo yentlawulo ye-FICA.
Kutheni Imigomo Yomxholo
Ngoko, yintoni into ebaluleke kakhulu ukuzama ukugcina amagama "irhafu yengqesho" kunye "neentlawulo zerhafu" ezahlukileyo kwaye zahlukileyo?
Ngokwenene, kufuneka ukwazi ukuba yintoni na irhafu omele uyihlawule, yiphi na ifom. Njengoko ndikhankanywe ngasentla, kubonakala ukuba ii-IRS aziqhelanga ngegama elithi "irhafu yerhafu" ngaphandle kokuba isebenza kwiFomu 941, ngoko kuphela ngqo.
Ekugqibeleni, cinga ngegama elithi "irhafu yerhafu" njengoko iquka zonke iirhafu abaqeshi kufuneka bahlawule ukuba ngaba ngabaqeshwa, kunye neerhafu zerhafu nje kuphela zerhafu ezihambelana neFomu 941.
Ziziphi iintlawulo eziphathelele kubasebenzi kufuneka ndihlawule?
Esikhundleni sokukhathazeka ngamagama athi "irhafu yokuhlawula" kunye "neerhafu zengqesho," jonga nje uluhlu lwentlawulo omele uyihlawule ukuba unabasebenzi. Ezinye zeerhafu zithintwa kumvuzo wokuqeshwa, kanti ezinye zihlawulwa ngawe njengomqeshi.
Kufuneke u:
- Ukuyeka irhafu yerhafu evela kwintlawulo yomqeshwa
- Nciphisa irhafu ye-FICA kumvuzo wakho kwaye uhlawule loo ntlawulo kunye nexabiso elilinganayo kwi-shishini lakho
- Ukuyeka irhafu yengeniso evela kwintlawulo yomqeshwa
- Ukuhlawula irhafu kunye neentlawulo zengqesho zentlalo, ngokusekelwe kwinani labasebenzi
- Ukuhlawula iifizi zokuhlawula abasebenzi (irhafu) ukuya kumashishini okanye kwi-arhente.