Kukulahlekele kwentela yengeniso ngesikhathi iphakethe severance kudingeka siyinake ngokukhethekile

I yemali isinxephezelo vacation ekhokhelwe umsebenzi uma kwenzeka axoshwe inkampani. inkokhelo enjalo Kuphoqelekile futhi ibalwa ngokuvumelana nemithetho ethile kuphela. ngokukhethekile kufanele kube izinzuzo intela of izibalo okunjalo.

Kwezinye izimo, izisebenzi abekwa isinxephezelo vacation ubuningi

Isisebenzi okhetha inkululeko yokushintsha indawo yomsebenzi, kuncike ukutholakala izinsuku zeholidi engaphiwanga umqashi ubophekile ukuba akhokhe isinxephezelo. Accountants ngokuvamile alindele inkokhelo enjalo, njengoba ngaleso usuku ukuxoshwa cishe yonke esisele izinsuku zeholidi.

Isinxephezelo ilivu ubuningi phezu ngokwahlukana ikhulisa hhayi ngosuku lokugcina lwenyanga, njengoba ulindele iholo, futhi ngesikhathi ukuxoshwa umsebenzi. Yiqiniso, lokhu ukubala futhi ukhokhele umsebenzi wokunakekela usuku. Usayizi isinxephezelo incike inani lezinsuku zekhefu zanqwabelana futhi akuxhomekile izizathu ukuxoshwa.

Ukusuka kunoma iliphi isinxephezelo intela

Isinxephezelo for ikhefu ubuningi phezu ngokuhlukana iholo okhethekile, ngakho-ke lokhu lungena ngaphansi ophethe intela esinqunyiwe. Ngaphansi komthetho wamanje, ukukhokhelwa isinxephezelo for izinsuku zeholidi ubuningi kuyakuba ekhululiwe sibalo iminikelo umshuwalense nempesheni impilo izimali. Futhi, ukubala akufakwanga base zikhokhe intela ka Isikhwama umshuwalense social futhi akusho iqhaza ekubalweni umshuwalense kusukela ukulimala.

Mayelana lelo lungelo neziphathimandla zokulawula ziqashwe ukuqinisekisa ukuthi isinxephezelo ibalwa kuphela uma engena esikhundleni olungaphelele izinsuku zeholidi ngokweqile, noma lapho umsebenzi eshiya. Kwezinye izimo, isinxephezelo esikhundleni iholide akuvumelekile.

Yiziphi izintela kusadingeka zihlolwe

Ukuthola ekubalweni izinkokhelo isinxephezelo, Accountants abaningi baye bangabaza ukuthi isinxephezelo kukhonjelwe PIT at ukuxoshwa. I Tax Ikhodi (sihloko 217 nto 3) uthi nomholo enjalo intela ku imali kwi ezivamile isisekelo, kungakhathaliseki ukuthi ngasiphi isizathu esenza inkokhelo ihlolwe - ngokuqondene esikhundleni sokuthatha ikhefu eyengeziwe noma ukuxoshwa.

Isinxephezelo vacation engaphiwanga futhi uwela ngaphakathi isizinda ebalisisiwe yentela engenayo. Inani ukubala ivuliwe ngokugcwele, ngisho nokuba khona inqolobane kwamaholidi yokukhokha. Uma inkampani esebenzisa uhlelo lula intela ngesilinganiso 15%, isinxephezelo futhi uwela izindleko ngokugcwele (Code Tax st.346.16).

Kanjani ukubonisa icala lentela kulesi sibalo 6-PIT

Naphezu kweqiniso lokuthi ifomu 6-PIT iqukethe ambalwa amashidi, ukugcwalisa kubangela imibuzo eminingi ezimali. Wekucoshwa iphakethe 6 PIT zibonakale jikelele imithetho isikhunta ukugcwaliswa. Kodwa kulesi simo, kufanele siqaphelisise yokuthi esikhathini yokubika kuyodingeka ufake idatha kwakho kokubili lokho okuqokelekile ezimbili: inkokhelo futhi isinxephezelo vacation. Ubunzima itholakala lokuthi ukuthi lezi ezimbili ukubala ingabalwa futhi ikhokhwe esikhathini ezahlukene isikhathi. Ngokwesibonelo, siqu imali yentela at iphakethe severance likhokhelwa ngosuku lokugcina lokusebenza abasebenzi kokuba sinqanyuliwe (Code Tax st.223), kanye ne iholo - ngenyanga.

Inkokhelo ilivu ubuningi silotshwe 6-PIT ezigabeni ezimbili. Esikhathini sokuqala kuthiwa kule Inani engenayo enqwabelene elayinini 020 (intela kolayini 040 kanye 070). Esimweni ukuthi isinxephezelo ikhokhelwa ngokwehlukile ngezinye izinsolo, layo afakiwe ngokwehlukana ekubalweni 6-PIT. Ingxenye yesibili ye imigqa ukubala 100 110 kudingeka ukubeka phansi ncamashi usuku ibonisa ukuthi isikhathi ekukhokheni isinxephezelo abasebenzi.

Isekelwe ngaphandle kokulondoloza idatha ngesimo 6-PIT ifomu eminye 2-PIT ugcwele. Ukwenza lokhu usizo olunikezwayo ikhodi 4800, kanye siqu imali yentela at iphakethe severance azofakwa isamba intela.

Usuku ukudluliselwa kwentela yengeniso at iphakethe severance

Njengoba isinxephezelo imali encane yentela, lemali edingekile kufanele ngokushesha ukudlulisela isabelomali. izinkokhelo compensatory engakhokhi, futhi icala umsebenzi esikhundleni sanoma ikhefu ubuningi, ngakho siqu imali yentela ngesikhathi iphakethe severance zokukleliswa ngosuku ukuthumela imali ku-akhawunti ye-umsebenzi noma ngesikhathi inkokhelo yemali (sihloko 226 Tax Code).