Kuyavunywa ukuthi noma iyiphi inkampani inesibopho sokugodla kubasebenzi bayo ngamunye ingxenye yomholo wabo. Lokhu kwaziwa ngokuthi ukubanjwa kwe-payroll, yingakho lesi sihloko sizochaza ukuthi sihlanganisani nokuthi isibalo kufanele senziwe kanjani.
Ukubamba iholo kuhlanganisa ukugcina ingxenye yeholo ukwenza intela eyisibopho kanye nenkokhelo yezimali
ukubanjwa kweholo
Uma kukhulunywa ngokubamba iholo, kubhekiselwa ekulondolozweni kwengxenye yomholo, okufanele inkampani ngayinye nenhlangano enabasebenzi ikusebenzise, ukuze kuhlinzekwe isibambiso kanye nokuqinisekisa ukuthi izindleko ezikhiqizwa izintela zizohlangatshezwana nazo. Lokhu kuncike ezweni ngalinye njengoba bethula izintela ezihlukene, ngakho-ke kufanele kutholakale kunkontileka ukuthi yimalini ezobanjwa ukuze kukhanselwe izibopho zentela.
Lo msebenzi wezimali usungulwa uHulumeni, futhi ukuze zihambisane nomthetho wentela, izikhungo kufanele zenze lezi zinkokhelo, futhi kusisebenzi ngasinye esinazo, kufanele ziqhubeke nale nkokhelo. Kubalulekile ukuthi abasebenzi bazi ngalesi senzo, ngoba yisikweletu sonke esinaso, kodwa yinkampani esiza ukuhlela izimali ukuze kuhlangatshezwane nale mali yentela.
https://www.youtube.com/watch?v=-r4WX2hdV_U
Ukubamba iholo kuhlanganisa nokuqinisekisa ukwesulwa kwezintela okuhambisanayo, ukuze engxenyeni yentela yonke into igcinwe ihlelekile nokuthi isisebenzi ngasinye asinikezi nkinga ngalezi zinkokhelo zentela. Kodwa le nqubo ayifani kubasebenzi, ihlukile komunye nomunye, ngakho inkampani inabantu abaqeqeshiwe kule ndawo.
Ngokuya ngenkontileka inkampani eyenza nesisebenzi, iholo liyanqunywa, okuyiphesenti elisetshenziswa emalini engenayo yezinkampani ezihambisanayo okufanele kukhokhwe ngazo, lesi yisikhathi lapho ukubanjwa kwenkampani. ziyasungulwa. Ngakho, umthetho wentela uyalandelwa futhi ukuqoqwa kwezintela ezikhona kuyenziwa.
Uma ufuna ukwazi ukuthi uwasebenzisa kanjani amafomula futhi wenze izibalo ezihlukahlukene ngokubhekisela enqubweni yezomnotho neyokubalwa kwezimali, ngakho-ke kunconywa ukuthi ufunde isihloko esithi. I-Amortization
Emqondweni wezomnotho
Ukuqonda ukuthi kuyini ukugodlwa kweholo, ukulondolozwa okuhambisanayo okufanele isisebenzi sibe nakho emcabangweni wezomnotho manje kuzochazwa. Igama elithi ukubamba liphinde lisetshenziswe endaweni yezezimali kanye nezomnotho, ngale ndlela kubizwa ngokuthi ukubanjwa kwemali engenayo eqondiswe ukukhokha izintela zemakethe.
Ukukhumbula ukuthi ukubanjwa kwe-payroll kunqunywa ngokubala iphesenti elithile ukuze kulondolozwe inani lemali engenayo okufanele ilethwe njengenkokhelo yentela, lokhu kuhloselwe ukugwema noma yikuphi ukuhlanekezelwa kwemakethe, ngaleyo ndlela kusiza ukusabalalisa kabusha emkhakheni ngamunye wezimboni okwandisa ukukhiqizwa kokuthengisa. kanye nokusetshenziswa.
Ukongiwa ngenxa yentela yomuntu siqu
Ukubanjwa kwe-Payroll kwenziwa ku-akhawunti ethize okuyi-IRPF, lena ebhekele ukugcina imali engenayo yabasebenzi, lapho kune-akhawunti yangaphandle lolu hlelo lwenziwa ukuze kugcinwe imali enqunyelwe ukukhokhwa kwentela, nokho uma kwenzeka uyisisebenzi esizisebenzelayo, ukubanjwa komholo kwenziwa kuma-invoyisi.
Kungenxa yabantu kuphela ukuthi ukugodla kwenziwa nge-invoyisi, le nqubo ayilandelwa ezinkampanini, yizinhlangano ezinomsebenzi wokugcina yonke ingxenye yezomthetho neyentela ukuze isisebenzi ngasinye sinaso. . Uma kwenzeka i-invoyisi itholwa enkampanini yabameli, akufanele ibanjwe entela yomuntu siqu, ngayinye yalezi zinkokhelo inochungechunge lwemibandela okufanele ihlangatshezwe.
Izici ze-akhawunti ye-IRPF
- Inezici zokusiza ukubanjwa kwe-payroll
- Unesibopho sokuthumela ama-invoyisi kubasebenzi abahambisanayo
- Ungenza futhi ukuthunyelwa kwebhajethi
- Inikeza ithuba lokuthuthukisa izifanekiso ezihlukahlukene zobungcweti
- Enye yezinzuzo zayo ukuthi ukwakhiwa kwezifanekiso kwenziwa ngesivinini esikhulu kakhulu, okuyisilinganiso saso sokucacisa ngaphansi komzuzu.
- Ngesikhathi esifanayo, iphethe ukuhlela uhlu lwamaklayenti.
- Ngendlela efanayo ilawula sonke isakhiwo sohlu lwemikhiqizo
- Enye yezinzuzo zayo eziyinhloko ukuthi ungakhipha ama-invoyisi alungiselelwe kumafomethi ahlukahlukene, lawa angama-PDF kanye naku-Excel.
- Londoloza futhi uhlele ngokuzenzakalelayo imibhalo edingekayo naqondile yesisebenzi
Uma ufuna ukwazi yonke into mayelana nokubhaliswa kwekilasi lezezimali elinesisekelo se-accounting, kunconywa ukuthi ufunde lesi sihloko esilandelayo esinesihloko. Ukuphatheka kuzwelonke
Ukubanjwa kwesisebenzi
Inyanga ngayinye abasebenzi benkampani noma inhlangano bathola i-payroll ehambisanayo lapho kuboniswa khona ukuthi iholo elihambisanayo labiwa kanjani, phakathi kwalawo kuvezwa ukuthi ingxenye yale mali igcinwa kanjani ukuze kukhokhwe izintela zezimali. Ngenxa yokuthi isisebenzi ngasinye sihlukile, isikhungo esiphethe ukwethulwa kwalo mbhalo kufanele senze izibalo ezidingekayo ezinhlotsheni ezahlukene zamaholo.
Kulokhu, kusetshenziswe imiqondo ehlukene yokukhokha ekhonjiswa emalini engenayo ehambisana nayo emkhakheni owodwa wedokhumenti futhi kwesinye isigaba kuboniswa ukuthi yiziphi izindleko zoMbuso, lapho iholo elitholiwe likhishwa. Lezi zindleko yizintela zezimali eziyimpoqo. Ngale nkokhelo eyenziwa kuHulumeni, izimali ezibanjiwe zihlukaniswa zibe yi-akhawunti ye-IRFP futhi iphinde ihlukaniswe ngezimali ezibanjwayo ezinikezwa unogada bezenhlalakahle.
Ngokubamba okuku-akhawunti ye-IRFP, kusungulwa imali eqondiswe kuMgcinimafa ukuze umsebenzi ngamunye aqinisekise ukuthi inkokhelo ehambisanayo yenziwa ngokusebenzisa leyo akhawunti. Inhloso yezimali ezibanjwayo zokuvikeleka komphakathi ukuqoqa izindleko zohlelo kanjalo neminikelo ehlukahlukene engase yethulwe.
Lawa magalelo ahlanganisa lawo ahlobene nokuntuleka kwemisebenzi, naleyo yokuqeqeshwa kochwepheshe, kanye naleyo ehlobene nezifo kanye, ehambisana nezingozi zomsebenzi, phakathi kokunye. Zonke lezi zintela zisetshenziswa uma kunesimo esiphuthumayo esivamile, okungekaHulumeni ukuze zisetshenziswe esimweni esiphuthumayo futhi ngaleyo ndlela zikwazi ukusiza abantu abaswele.
Ukubaluleka kokubanjwa kweholo
Njengoba kushiwo ngenhla, ukubanjwa kwe-payroll kumiswa ngokubala iphesenti elimisiwe lezinkokhelo zentela. Lapho isisebenzi siqinisekisa iholo laso, kufanele sibheke zonke izincishiso kanye nokubanjwa kweholo laso, ngakho kuyizindleko okumelwe sizenze, kodwa singase sibe nokungabaza ngenani eligcinelwe lezi zindleko zentela.
Nyanga zonke, izikhungo noma izinkampani kufanele zenze ukubamba kweholo lomsebenzi ngamunye, futhi i-akhawunti ye-IRPF kufanele isetshenziselwe ukukhokha intela ehambisanayo. Umqondo ngamunye oxhumene nokuvikeleka komphakathi okunqunyiwe nawo kufanele usetshenziswe, phakathi kwawo nomhlalaphansi umsebenzi ngamunye okufanele abe nawo kanye nokuntuleka kwemisebenzi okungenzeka kugqame.
Ukuze kugcinwe le mali engenayo ezinkokhelweni zabo zentela ngokulandelana kwazo, kufanele kwenziwe isibalo esithile esisetshenziswa ohlwini lwabakhokhayo ngomsebenzi owethulwe yisisebenzi. Kubalulekile ukwazi le nqubo ngoba ngale ndlela ungakwazi ukuqonda izinzuzo zokugcina ingxenye yomholo, futhi uqonde inqubo ehlanganisa le ndlela.
Inzuzo eyinhloko yokubanjwa kwe-payroll ukuthi isiza ukonga ku-Income Statement. Enye yezinzuzo zayo ukuthi inikeza ithuba lokubheka isisekelo somnikelo esizoba khona ngesikhathi sokuthatha umhlalaphansi komsebenzi othize, lesi sibalo siya ngentela ehambisana nomuntu ngamunye, ukuze ukwehla komholo kufane nabanye abasebenzi.
Le nqubo ibaluleke kakhulu ukuthi bonke abantu abasemkhakheni wezabasebenzi baqonde le nqubo ngoba ngaphandle kokubavumela ukuthi bahambisane nezibopho zentela, iyindlela yokonga isikhathi lapho kufanele bayeke ukusebenza. Njengoba abasebenzi behlukene ngezigaba, kuba nomehluko wamaholo okuthi, kuya ngesimo senkampani abaqashwe kuyo, iholo labo lizoba phezulu, ngakho ukukhishwa komholo akuthinti umsebenzi.
Izici zokubala lokhu kugcinwa komholo
Yonke inkampani kufanele yenze leli nani lokubanjwa kweholo, kodwa ezinye izici kufanele zigqanyiswe ukuze kubalwe kahle ukwehliswa komholo wesisebenzi ngasinye, kufanele kukhunjulwe ukuthi le mibono ehlobene isebenza kubo bonke abasebenzi kodwa hhayi enanini elifanayo. Ngenxa yalokhu, okulandelayo kubonisa ukuthi lezi zici ziyini:
Izimo zomuntu siqu
- Isisebenzi ngasinye sinesimo somuntu siqu esihlukile, lokhu kubalulekile lapho usungula inkontileka nenkampani futhi ngenxa yalokho nokubanjwa kweholo okuzohambisana.
- Isimo somndeni isisebenzi esinaso sibalulekile ukuze kutholakale ukugcinwa kweholo
- Ngendlela efanayo, uma kwenzeka unezihlobo ezithembele kuwe, inani elincike ngokwezimali kumuntu osebenza kuleyo nkampani kufanele ligqanyiswe.
- Uma kwenzeka unezinga lokukhubazeka
- Kuye ngesimo esivelayo, inkokhelo yerenti enqunyiwe ingancishiswa
- Uma unomthwalo wemfanelo wezingane noma abantu abangaphezu kweminyaka engama-65 ubudala, ukubanjwa kwe-IRFP kuyehla
- Inkampani icela idatha ebuyekeziwe minyaka yonke ukuze yazi izimo ezikhethekile isisebenzi esingaba nazo
Inzalo ehlobene neholo
- Lesi sici sisekelwe emalini iyonke etholwa isisebenzi
- Sethula umqondo wemali engenayo
- Yinani lemali etholiwe ngokuhlinzeka ngezinsizakalo zabasebenzi esikhungweni
- Ukukhokhelwa komsebenzi owenziwa ezinkampanini
- Amahora wesikhathi esengeziwe asetshenziwe afakiwe, kanye nokupheleliswa komholo osumisiwe
- Kuphinde kuhlobane nokwaneliseka okunikezwa inkampani
- Esimeni lapho usebenza ezinkampanini ezimbili ezihlukene ngonyaka owodwa, lezi zinhlangano zizosebenzisa iholo elihambisanayo kuphela ngaphandle kwenzalo ehambisanayo.
Abakaki bentela yemali engenayo
- Lesi sici kufanele sinakwe ukuze uqhubeke nokukhokha intela.
- Iminikelo ehlobene nokuvikeleka komphakathi ifaka le nto
- Yethula imali ebanjwayo ehambisanayo emalini eholelwa abasebenzi
- Ayinaki izimo zomuntu siqu zesisebenzi
- Inkokhelo yenziwa ngephesenti elifanayo lapho umuntu eyingxenye yenkampani kanti enye ingxenye isisebenzi
- Ukukhipha emholweni oyisamba somsebenzi kuye ngokuthi umnikelo osetshenzisiwe
- Inikeza imiqondo ehlukahlukene ehlobene, phakathi kwayo yilena: Ukungasebenzi, ezinye izimo eziphuthumayo, ngendlela efanayo ukuqeqeshwa komuntu siqu, isikhathi esengeziwe, kanye neziqhumane kanye nomnikelo owengeziwe.
- Ayisebenzi ngesisekelo se-akhawunti ye-IRFP
- Kuya ohlotsheni lwenkontileka phakathi kwenkampani nomsebenzi.
Ukubalwa kokubanjwa kwehololl
Izibalo zokubanjwa kwe-payroll kumele zicabangele ukudonswa kwezokuphepha komphakathi, yingakho ngezansi kunemihlahlandlela ye-fucking okufanele ilandelwe ukuze kunqunywe inani elifanele lalokhu kukhipha noma ukongiwa komholo oqondiswe ekukhokheni intela ehlukahlukene, ngale ndlela ungakwazi qonda isizathu kanye nesizathu semali engenayo yokugcina etholiwe:
- Into yokuqala okufanele yenziwe ukwengeza amaphesenti emiqondo ehlobene nalezi zinkokhelo
- Lesi samba kumele sisetshenziswe esizindeni seminikelo yomsebenzi
- Iminikelo ehambisanayo yokuvikela umphakathi kufanele isatshalaliswe nyanga zonke
- Manje inani liyancishiswa kuye ngesimo somuntu siqu somsebenzi
- Khona-ke le mali etholiwe iyinani lenkokhelo eyenziwe ekubambeni kwe-payroll
- Ngalokhu, yonke idatha esilele ehilela ukubala okunqunyiwe iboniswa kumqulu wokuhola
