Inhlangano inesibopho sokuthobela noma ingase ilinganisele ukuthi ingaba nayo, kusukela ngaleso sikhathi esikhuluma ngaso ukuhlinzekwa, ukubaluleka, izinhlobo zazo, inhloso kanye nendlela ezisebenza ngayo kungachazwa kabanzi ngalesi sihloko.
Izindleko ezihlukene ezinkampanini zikhandwa ngokuhlinzekwa
Kuyini ukuhlinzeka?
Inkampani ngayinye noma izinhlangano kumele ibe nezimali ezigciniwe ezisalindile ukuze zikwazi ukuhambisana nokwehla okungenzeka kwezindleko zezimpahla kanye nezibopho ezihlelelwe futhi eziqagelekayo ngezinsuku ezilandelayo, yilokho okubhekiselwe kukho. igama ukuhlinzekwa.
Ukuze ukwazi ukuphendula ngokuhlinzekwa, isibonelo, lapho ubhalisa ikhredithi ku-akhawunti ka-1499 uma kuqhathaniswa nedebhithi ku-akhawunti 5299; uma kwenzeka kuba nomphumela, izindleko zempahla enikeziwe kufanele zisuswe, ngaphandle kwalokho azinawo umphumela, kungenzeka ukwenza inhlawulo yokugodla.
Esimeni lapho inkampani inesibopho sesikhathi esizayo noma ihlela ukuthola ukuzibophezela, kufanele ihlinzeke, lokhu kusho ukuthi kufanele ihlinzeke ngempahla; lapho uchungechunge lwezimpahla zenkampani lubhekwa njengoluhlangabezana nezibopho zamanje nezesikhathi esizayo. Lezi zinsiza lapho unyaka wezimali uphela, ezimweni eziningi ngoDisemba 31.
Ukugcinwa kwengxenye yomholo, lapho inkampani ngayinye nenhlangano eqondisa abasebenzi bayo kufanele ifeze, ukunikeza ukuphepha kanye nokuqinisekisa ukuthi izindleko ezikhiqizwa izintela zizohlangatshezwana nazo, okwenza ukuhlinzekwa kwezinsiza.
Mfundi othandekayo, sikumema ngokufudumele ukuthi ujabulele, uphumelele futhi ufunde isihloko sethu ukubanjwa kweholo, ukuze ufunde ngalo mnyakazo obalulekile wokubalwa kwezimali.
Izinhlobo zokuhlinzekwa
Izinhlinzeko zingahlukaniswa ngezinhlobo ezahlukene kule ndaba yezindleko ezihlinzekwa ngazo kanye nesikhathi ezizohlala ngaso. Ngokuhambisana nohlobo lwezindleko ilungiselelo elenziwayo:
Uma ukunikezwa kunenkontileka kodwa kungakhanselwanga, kwenzeka ngesibopho esidlule; Isibonelo, lapho okuthengiswayo kuthengwa kumthengisi futhi kwenziwa isivumelwano sokukhokha izinyanga ezingu-6, ngo-December 31, ukuvalwa konyaka wezimali, kufanele kwenziwe ilungiselelo lesikweletu esisilele.
Ukuhlinzekwa kwesibopho esingafakwanga kwinkontileka, esingakhokhelwanga kodwa esingabonakala, kuyisidingo sesikhathi esizayo; Isibonelo, ngo-December 31, kuyaqondwa ukuthi i-lien ethize kufanele ikhokhwe ngenyanga ka-February wonyaka olandelayo; Ngaphandle kokwazi inani eliqondile, inani elingaphezu kwenani elishiwo kufanele linikezwe ukuze kubhekane nenkokhelo.
Ukuhlinzekwa kwezindleko zokonakala; kodwa-ke, ukuwohloka akusona isibopho sekati enkampanini, uma kwenzeka ukuthi ukuwohloka kusolwa noma kufakazelwa, kusuka kuklayenti elilodwa noma kwelinye, ukushintshwa kufanele kunikezwe.
Ngokwesilinganiso sesikhathi sokuhlinzekwa
Esikhathini esifushane: lapho kulindelekile ukuthi umsebenzi ohlinzekwayo uzokwenziwa esikhathini esifushane, lokhu kusho, esikhathini esingaphansi kwezinyanga eziyi-12; lokhu kunikezwa kuzofakwa ezikweletini zamanje.
Isikhathi eside: lapho kulindelekile ukuthi umsebenzi ohlinzekwayo uzoqedwa esikhathini eside, lokhu kusho, esikhathini esingaphezu kwezinyanga eziyi-12; lokhu kunikezwa kuzofakwa ezikweletini okungezona ezamanje.
Inhloso
Inhloso yalesi silungiselelo ukuvikela ukuzibophezela noma izindleko okuzodingeka kubhekwane nazo esikhathini esizayo; Imvamisa, lezi zidingo noma izindleko ziyizibikezelo ngakho-ke, akukho ukucaciswa okuphelele kokuthi kuzovela ini. Uma kwenzeka ukuthi ukuhlinzekwa kungenzeki, kufanele kubuyiselwe emuva futhi, ngakho-ke, isimo ngaphambi kokuba ukunikezwa kubuyiselwe, lokhu kuzomela iqiniso lokuthi akuzange kwenziwe noma yikuphi ukuhlinzekwa.
Isebenza kanjani?
Ukuze uthole izibalo ezifanele, ungabhekisela esinyathelweni ngasinye ukuze uthole izibalo ezidingekayo zezinkokhelo zesikhathi esizayo. Endabeni yokudilizwa, umqashi kufanele akhokhe iholo lonyaka, kuhlanganise nosizo lokuthutha, esisebenzini sokudilizwa, ngakho-ke, uma lesi sisebenzi sinomholo we-800.000 + 80.000 wokuthutha.
Umnikazi kufanele akhokhe imali engu-880.000 8,33 ngonyaka ngamunye awusebenzile, ekhumbula ukuthi izinsuku okuye kwaba nokuphutha kuzo ngokungafanele emsebenzini nezinye izimo ezithethelela isaphulelo ziyancishiswa noma zisuswe. Ukubala izinhlinzeko, kulele ekuhlukaniseni zonke izilinganiso zenyanga ngayinye, lapho u-8,33% ngenyanga yenani eliphelele elitholiwe kufanele lihlinzekwe, kulokhu kufanele kucatshangelwe izici zeholo, okungukuthi, ukuphindaphinda 12% x 100 = XNUMX %.
Amaholide
Ekubalweni kwamaholide, cishe kuzo zonke izimo, i-4,17% ngenyanga iyahambisana, okungukuthi, ingxenye yomholo wonyaka; Isisebenzi sikhokhelwa ngesikhathi esifanayo lapho siphuma siyojabulela lawo maholide, sishiya cishe izinsuku zokusebenza eziyi-15 zikhokhelwa unyaka ngamunye. Kulezi zibalo, usizo olunikezwa ukuthutha alunakwa, ukubala ukuxazululwa, unyaka wokungena kwesisebenzi ngaphakathi kwenkampani kufanele ucatshangelwe.
Mfundi othandekayo, uma ufuna ukwazi okwengeziwe ngalesi sihloko, sikumema ngokufudumele ukuthi ufunde isihloko esithi yini yokugcina.
Mayelana neprimiyamu yesevisi, izibalo zisingathwa ngokucishe zifane nokudilizwa, kuphela ukuthi kufanele kukhokhwe ngokwengxenye yonyaka, lokhu kusho ukuthi izinkokhelo zenziwa kabili ngonyaka.
Isibonelo, iholo eliphelele likhokhelwa isisebenzi, ingxenye eyodwa ikhokhelwa ngoJuni 20 kanti enye ingxenye ngo-December 20 wonyaka ofanayo; Uma wesula noma uxoshwa, uzothola lokho okwaqalwa noma okukhiqizwe ngaleso sikhathi usesikhundleni.
Ukubaluleka
Ukubaluleka kwezinhlinzeko akuhambisani kuphela nokuvikela izimali zesikhathi esizayo esiseduze, kodwa futhi ukukhombisa izimo zezitatimende zezimali ezinenzuzo kumakhasimende athatha izinyathelo kusukela ngaleso sikhathi.
Ngokuvamile, ngolimi lomkhakha, izinhlinzeko ezithile ziyavuswa ezingahambelani nomqondo okukhulunywe ngawo ngokuhlinzekwa, okwakha izivumelwano zezinye izimpahla, njengokuhlinzekwa kwama-akhawunti atholwayo lapho ukulahlekelwa kubhalwa khona. yezibopho ezinezinga eliphansi lokuguquguquka, njengoba kunjalo ngesibopho sokunxeshezelwa ngomsebenzi wezomnotho.
Ukuze kube nobufakazi bokuba khona kokuhlinzekwa, kufanele kucatshangelwe uma inkampani ithole noma yisiphi isibopho nabanye noma ngezivumelwano zomthetho noma zokulawula kufanele ibhekane nesibopho; njengoba ngale ndlela kungenzeka ukuthi kuthotshelwe umthetho futhi imigomo ebeka isikhathi nezindleko zezindleko ingatholakali, kodwa kukhona yonke imibhalo esebenzayo yokwenza ukubala nokulinganisa.