Ngamanye amaxesha luncedo ukwazi ukuba bangaphi abasebenzi bexesha elizeleyo nabasebenzi bexeshana abasebenza kwishishini. Kodwa abanye abasebenzi bexeshana basebenza iiyure ezahlukeneyo, kwaye kufuneka bafakwe ekubaleni kwenani labasebenzi bexesha elizeleyo. Ngeenjongo esizixubungayo apha, iiyure ezingama-40 zidlalwa njengexesha elipheleleyo, kwaye enye i-FTE ilingana nomqeshwa omnye wexesha elipheleleyo.
Umzekelo wendlela amaFTE asetyenziswa ngayo
Masithi unabasebenzi abathathu. Omnye usebenza iiyure ezingama-40 ngeveki, enye isebenza iiyure ezingama-35 ngeveki, kwaye isithathu isebenza ngeeyure ezingama-30 ngeveki. Kufuneka wenze ukubala ukuqinisekisa ukuba uninzi lwe-FTE.
Ukubala okulula kukuongeza iiyure ezipheleleyo ezisebenza ngabasebenzi abathathu kwaye zahlula ixabiso elingama-40. Iifikile ezili-105 iiyure ezahlula ngo-40 yi-2.63. Unabasebenzi abalinganayo bexesha eli-2.63.
I-FET kwi-Health Care Reform Law
Kwimeko yomThetho wokuNakekelwa ongenakuncedo (i-Obamacare) , ii-FTE zibalwa ngendlela ethile. Oku kubalwa kwenani le-FTE yomqeshi lisetyenziselwa ukugqiba ukuba umqeshi unguMqeshi Omkhulu oSebenzayo, ngeenjongo ezininzi:
Amalungiselelo abaSebenzi abaXhasane ngawo . Eli candelo lomthetho wokunakekelwa kwempilo lifuna ukuba abaqeshi abangaphezu kwama-50 abaqeshwa abalinganayo, banikele ngononophelo lwempilo onokuhlawulekayo, okanye baxhomekeke kwizigwebo, kwaye
Amalungiselelo okunika ingxelo yomqeshi ngokubonelela ngeenkonzo zokubambisa ubuncinane.
Amalungiselelo eentlawulo zemali zentlawulo yonyango elincinci linikezela abaqeshi abancinci (abo bangaphantsi kwe-50 FTE) ithuba lokufaka ityala lokuhlawulwa kweerhafu ngama-50% eempesimali zokunakekelwa kwempilo ehlawulwa ngumqeshi.
Indlela yokubala i-Equivalence-Time Equivalents (FTEs)
Okokuqala, balingani inani labasebenzi abasebenza kwinkampani yakho nayiphi na ixesha ngexesha lonyaka, zombini ixesha elipheleleyo kunye nexeshana.
Ungazibali njengomnini, okanye lakho iqabane okanye abantwana bakho. Ungabali nawaphi na amalungu entsapho (oko kuthetha ukuba akabandakanyi:
umzukulu, umntakwabo okanye umntakwabo, umzali okanye ukhokho womzali, umzali onyathelo, umzala okanye umntakwabo, unina okanye umalume, umkhwenyana, umkhwekazi, umkhwekazi, umthetho, umkhwenyana okanye udadezala.
Kwaye ungabalwa ngabafazi babo nabani na balaba bantu. Ngamanye amagama, ukuba ubani udibene nawe ngomtshato okanye ngokuzalwa okanye nayiphi na enye indlela, musa ukubala lo mntu njengomqeshwa.
Ekugqibeleni, ungabaleki abasebenzi bexesha langaphandle ngaphandle kokuba basebenze ngaphezu kweentsuku ezili-120 kunyaka.
Indlela i-IRS ifuna ukubala ngayo i-FTE kule njongo. Ukubala kwenziwa ngenyanga.
- Qinisekisa inani leeyure ezisebenza ngumqeshwa ngamnye kunyaka. Faka iiyure apho umqeshwa ehlawulelwa iholide, iholidi, ukugula, ukungakwazi ukukhubazeka (kubandakanya ukukhubazeka), ukuchithwa, umsebenzi wejury, umsebenzi wezempi okanye ukushiya ukungabikho. Hlukanisa iiyure ezipheleleyo nge-12 ukufumana iiyure eziliqela ngenyanga.
- Hlanganisa nenani leenkonzo zebonke abangekho ngexesha elipheleleyo labasebenzi kwinyanga, kodwa ababandakanyi iiyure ezingama-120 zomsebenzi ngamnye ngomqeshwa, kwaye
- Hlukanisa i-120.
Iiyure ezili-120 zivela kwi-IRS yokuthatha ukuba iiyure ezingama-30 zenkonzo ngeliveki lixesha elipheleleyo, kwaye ngokuqhelekileyo iiveki ezine ngenyanga.
Ngokomzekelo, ukuba unabasebenzi abathathu abangagqibekanga, omnye ngeeyure eziyi-100 ngenyanga, enye nge-80 ngenyanga, iiyure eziyi-230 zidibene ngama-120, zizonke eziyi-1.75 ze-FTE.
Inani lenani elipheleleyo lexesha labasebenzi abangenelisigxina longezwa kwinani labasebenzi bexesha elizeleyo (njengoko kuchazwe ngezantsi) ukuze bafumane inani langempela le-FTE ngenjongo echazwe ngasentla.
Ukuchonga abaqeshwa bexesha elipheleleyo
Ngeenjongo zomqeshi ezabelwana ngazo izibonelelo, uxanduva lwe-IRS luthi umqeshwa wexesha elizeleyo, kwinyanga yekhalenda, umqeshwa oqeshwe ngokulinganayo ubuncinane kwiiyure ezingama-30 zenkonzo ngeveki, okanye iiyure eziyi-130 zenkonzo ngenyanga.
Izindlela ezimbini zisetyenzisiweyo kule kubalo, echazwe ngokubanzi kwinqaku le-IRS malunga nokuchonga abasebenzi basexesha elipheleleyo.