Abasebenzi kunye nabakontrakta abazimeleyo
Yintoni eyenza umntu omnye ngumqeshwa kunye nomnye umntu ongekho umqeshwa? Umsebenzi owenziwa ngabantu ababini unokufana, kodwa oko akunakucacisa. Indlela umntu ehlawulwa ngayo inxulumene nomqeshwa kumgangatho wokungabikho komqeshwa, kodwa ukuhlawula kuza emva kokuhlukana.
Umqeshi uqeshwe ngomsebenzi othize okanye ukubonelela abasebenzi kunye nabasebenzi benkonzo yomnye umntu (umqeshi).
I-IRS ibeka umqeshwa njengomqeshwa njengolu hlobo lulandelayo:
Ngokuqhelekileyo, nabani na owenza iinkonzo zombutho ngumqeshwa ukuba umbutho ungakwazi ukulawula oko kuya kwenziwa kunye nendlela eya kwenziwa ngayo.
Phawula ukuba kule nkcazo, igama elithi "control" lisetyenziswe. Imiba echaza umntu njengomqeshwa iquka:
- Umvuzo okanye umvuzo othile
- Isivumelwano esibhaliweyo okanye esibhaliweyo , kwaye
- Ulawulo lomsebenzi womntu ngumqeshi
Yintoni ongekho ngumqeshwa? Yintoni eyahlukileyo yomqeshwa?
Umntu angasebenzela ishishini kwaye angabi ngumqeshwa. Kule meko, umntu uthathwa njengonkontileka ozimeleyo ngokubhekiselele kwelinye iqela, kwaye yena usebenza ngokuzimeleyo. Oko kukuthi, ubudlelwane phakathi kwamaqela amabini luphakathi kwamashishini amabini, enye enye enikezela ngenkonzo kwenye.
Umzekelo, ukuba usebenza njengomklami ocacileyo kwenye inkampani kwiprojekthi nganye okanye wena kunye neqela lihlambulule ii-ofisi zenye inkampani, uthathwa njengonkontileka ozimeleyo, kungekhona umqeshwa.
Iimpawu ezi-3 i-IRS isebenzisa ukuchaza "umqeshwa"
Okokuqala, kubalulekile ukuba ukhumbule ukuba i-IRS ithatha ukuba umqeshwa ungumqeshwa ngaphandle kokuba kungqiniswa ukuba lo mntu akayena umqeshwa (ukuba loo mntu uyinkontileka emele).
I-IRS isebenzisa imigaqo emithathu ukuqinisekisa ukuba ngaba umsebenzi ungumqeshwa:
Indlela yokuziphatha: Ngaba inkampani iyalawula okanye inelungelo lokulawula oko umqeshwa akwenzayo nendlela umqeshwa enza ngayo umsebenzi wakhe?
Imali: Ngaba iinkalo zomsebenzi womsebenzi olawulwa ngumhlawuli? (ezi ziquka izinto ezifana nendlela umqeshwa ohlawulwa ngayo, ingaba iindleko zibuyiselwa, onika izixhobo / izinto, njl.
Uhlobo loBudlelwane: Ngaba kukho izivumelwano ezibhalwe phantsi okanye inzuzo yomhlobo womqeshwa (oko kukuthi isicwangciso somhlala-phantsi, i-inshurensi, ukuhlawula iholide, njl. Ingaba ubuhlobo buya kuqhubeka kwaye ngumsebenzi owenziwe yinto ebalulekileyo yoshishino?
(Ukuba ucofa kwiikhonkco kule ngqungquthela, unokufumana okungakumbi malunga noko i-IRS ithi malunga nolu hlobo lwezinto ezintathu.)
Kutheni Kubalulekile Ukukwazi Ukuba umntu Ungumqeshwa
Ngenjongo yentlawulo, kubalulekile ukwazi ukuba umqeshwa ungumqeshwa. "Iinjongo zerhafu," kuthetha ukuba iirhafu zentlawulo (kunye neyelizwe) kufuneka zithintele ekuhlawuleni komntu nokuba ngaba umqeshi nomqeshi kufuneka bahlawule irhafu ye-FICA (i-Social Security and Medicare benefits). Kule meko, ukuchasene nomqeshwa yikontrakta elizimeleyo.
Imirhumo yabaSebenzi kunye nabakontrakta abazimeleyo
Ingaba ungumqeshwa okanye ukhuphoni ozimeleyo, kufuneka uhlawule irhafu yengeniso kuyo yonke yakho ingeniso, kwaye kufuneka uhlawule ukhuseleko loluntu kunye neerhafu zeMedare.
Kodwa indlela ezi hlawulwa ngayo kwaye imali iyahluka phakathi kwamacandelo amabini (umqeshwa kunye nomqeshwa).
Imirhumo yomqeshwa : Ngokomthetho, umqeshwa kufuneka abe neerhafu zorhulumente kunye neentlawulo zorhulumente ezingenakunyuswa kwiholo lakhe. Ukongezelela, iirhafu ze-FICA kufuneka zithintele ekuhlawuleni komqeshwa kwaye umqeshi kufuneka abe negalelo kwiirhafu, egameni lomqeshwa.
Imirhumo yeContrakta elizimeleyo: Ikontrakta elizimeleyo akusiyo umqeshwa, kodwa ngumntu oshishino oluhlukeneyo ukusuka kwinkampani yokuqesha. Akukho ntlawulo yerhafu ekhutshwe kwiintlawulo kwiinkontrakthi ezizimeleyo (kwiimeko ezininzi), kwaye akukho zerhafu zeFICA ezixhaswe kule ntlawulo kwaye azikho ngenxa yenkampani yokuqesha.
Ingxaki, ngokucacileyo, kukuba abanye abaqeshi baqesha abasebenzi kwaye bababiza ngokuthi "iikontraki ezizimeleyo" ukuphepha ukuhlawula irhafu yeFICA kwimali engenayo yomsebenzi.
Kodwa eso sinqumo sinokuba nemiphumo emibi.
Abasebenzi abaqeshwe kwiCandelo elingafanelekanga bangaba yingxaki
Ukuba uqeshe abasebenzi kwaye ubafonele iikontraki ezizimeleyo (isiqhelo esifanayo), kwaye i-IRS iphenya okanye abasebenzi bakhononda, wena njengomqeshi unokuba noxanduva lokuhlawulwa kweerhafu kunye neentlawulo kunye nezohlwayo.
Kuthiwani ukuba Awuqinisekanga ukuba uMsebenzi unguMqeshwa okanye Cha?
Imeko nganye yengqesho iyahluke, kwaye awukwazi ukuba ngaba abasebenzi bakho be- mployees okanye iikontraki ezizimeleyo . Unokufumana isigqibo kwi-IRS ngokufaka ifom ye- SS-8 . Baza kuhlola zonke iimeko ezifanelekileyo kwimeko kwaye benze isigqibo.