Kukho into esingazi ngayo ngokuchanekileyo malunga nendlela entsha yentlawulo yomgaqo-nkqubo eya kuphunyezwa ngayo, kodwa sinayo ingcamango yezinto ezifunekayo.
Nakhu okokuba abanikazi bamashishini abancinci kunye nabanikeli be-freelancers bafanele bazi.
Kukho ukutsalwa kweepesenti ezingama-20 zokungena kwi-engenayo.
Umxholo werhafu yerhafu yamashishini amaninzi yonyango olutsha "lokungena kwingeniso," okanye ingeniso echazwe ngabantu abavela kwamashishini amancinci (cinga LLC, ubambiswano, i- corporation okanye iShedyuli C). Ezi ntlobo zamashishini azikho phantsi kwerhafu kwinqanaba lenkampani-endaweni yoko, amashishini ahlalutya inzuzo yazo, kwaye ke leyo ngeniso idluliselwa kubanikazi kwaye ihlawulwe irhafu njengemali engenayo eyimfuneko xa ibuya. Abafaki-zicelo abafumana iifom ezili-1099 ngokubanzi banokufanelekile oku kuhluthwa.
Umthetho omdala ngokumelene nomgaqo omtsha: Ngaphambi komthetho omtsha, ukufumana ingeniso-mpahla kuhlawulwa nje njengeniso eliqhelekileyo. Ingaba unayo i-100 yerhafu kumvuzo okanye ekudluleleni-ngenzuzo, bahlawuliswa enye-kwizinga eliqhelekileyo lokuphumelela, ukuya kuma-39.6 ekhulwini.
Ngoku, kukho ukunciphisa ipesenti ezingama-20 zokudlulela kwiidola ezingazange zisebenzise iindaba ezilungileyo phambi kweendawo zabamashishini abancinci nabanikeli bee-freelancers. Masithi ungumnini-shishini lomncinci onomyinge ophumelelayo: Ngaphantsi komthetho omtsha, izinga liye laphuma kwi-39.6% ukuya kuma-37 ekhulwini. Kodwa emva kokuba u-akhawunti yakho ichithwe i-20% yeepesenti, iirhafu zakho ziza kuba yi-29,6 ekhulwini, utshilo uJoe Rosenberg, umhlobo ophando oluphambili kwi-Urban-Bookings Tax Policy Centre, itanki yokucinga engabonakaliyo.
Ngoku ungabhala yonke indleko yezinto ezininzi zezoshishino ngaphambili.
Zingaphi "ixabiso lempahla" oyithengile ishishini lakho elincinci, okanye ukusebenzisa i-freelancer? I-asethi eyinkunzi naluphi na uhlobo lwezixhobo ezihlala ixesha elide osisebenzisayo emsebenzini ongeze umveliso kwiminyaka. (Cinga imishini kunye nezixhobo zoshishino-oku kuza kubandakanya izinto ezifana neekhomputer, isofthiwe okanye iimoto.) Umthetho omtsha ukwenza kube mnandi-kwaye ungabizi, uze ixesha lokubakhokhela-ukwenza "ixesha-mali" ixesha elide kwi shishini lakho.
Umthetho omdala ngokumelene nomgaqo omtsha: Ngaphambi kokuba uhlawule irhafu, ukuba uthenge izixhobo zoshishino, kufuneka uhlawule iminyaka emininzi kwimbuyekezo yakho yentela (ithetha ukuba awukwazi ukubhala imali epheleleyo owawuthengayo nangomnye umnyaka, kodwa kwafuneka ukuba usasaze ukuxothwa kwemininzi). Ngoku, unako ukuhlawula iindleko zonke "kakhulu kunanoma iyiphi i-asethi yempahla" unyaka wokuqala uyithengayo, uthi uRosenberg. Slott uthi: "Ukuba sele usuyithenga, unokufumana ibhola elikhulu." Qinisekisa ukuba ngokwenene uyayifuna loo nto kwaye awuyikuthenga nje kuphela ngenxa yeenzuzo zerhafu.
Abasebenzi-nabani na ofumana ifomu ye-W-2 yentlawulo -ngasayi kukhangela iindleko ze-pocket.
Abasebenzi abazimeleyo, qaphela: Ngaba u-freelancer kwingqondo yomlinganiso, kwimeko ye-IRS, okanye zombini?
Kwintetho, "i-freelancer" ithetha nje umntu ohlala esisebenzela iinkampani ezininzi kwaye akazibopheli kwixesha elide elide. Kodwa ngokubhekiselele kumthetho werhafu, i-freelancer ingumntu ofumana imali engenayo irhafu (kunye ne- 1099 ifomu ), ngelixa umqeshwa efumana umvuzo wabo ungayinakutyala irhafu (kunye ne-W-2 ifom). "Qaphela-abaninzi abantu abazicingelayo ukuba i-freelancers ihlawulwa ngokwenene njengabasebenzi," kusho uPhyllis Jo Kubey, i-ejenti ebhaliweyo esekelwe eNew York, NY. Umthetho omtsha werhafu uneshintsho olusisiseko ekunciphiseni iindleko ze-pocket.
Umthetho omdala ngokumalunga nomgaqo omtsha: Ngaphambi kokuba, abantu bahlawulwe njengoko abasebenzi bekwazi ukukrazula iindleko zengcali zentlawulo kwiirhafu zabo zerhafu ngokufaka ifom 2106. Ngoku, "eliye lapheliswa ngokupheleleyo kunye nomthetho omtsha werhafu," Kubey.
Kodwa ukuba uye wangena kumkhwa wokugcina iindleko zezo shishini, ungayeki okwamanje-kunokwenzeka ukuba kunokwenzeka ukuba amanye amazwe angeniswa ngamalungiselelo abasebenzi ukuba bathathe ezo ndleko. Ukuba ungumqeshwa, qwa lasela uxoxisana nomqeshi wakho ukubuyisela iindleko zoshishino ozisebenzisayo ukuzithatha.
ILizwi lokugqibela
Ukuba ucinga ukuzithela wena ngokwakho, qinisekisa ukuba uxhobile nge-fund ye-urgence fund (ufuna ukukwazi ukuhlala unyaka kwiinyanga ezintandathu ezilungileyo) kunye neengcamango ezintle zokunyamezela kwakho. Futhi qinisekisa ukuba umthetho omtsha weerhafu awusona sizathu esiyintloko. "Le mithetho inokutshintsha," kusho uEd Slott, uCPA. "Njalo yenza okulungileyo kwi shishini lakho ngaphandle kwentela. Akufanele kube ngenye indlela. "
Kunye neHayden Field