Ukuqonda Amakhodi Okunakekelwa Okunakekelwayo, Amafomu nokuningi
Yini Abaqashi Abayithintekayo?
Ukuqashwa komqashi ngokuyinhloko kuthinta abaqashi abakhulu abanabasebenzi abalingana nesikhathi esigcwele abangu-50 noma ngaphezulu (eyaziwa ngokuthi "umqashi omkhulu").
Abaqashi abaqashiwe abasebenzayo abangahambisani nomsebenzi womqashi bazobhekana nesigwebo se-$ 2,000 noma se-$ 3,000 uma omunye noma ngaphezulu abasebenzi bayo besikhathi esigcwele (labo abasebenza okungenani amahora angu-30 ngesonto) ukuthengwa kokuthengwa kuhulumeni noma kuhulumeni ukushintshanisa futhi bafanele ukuthola usizo.
Isijeziso esingama-$ 2,000 saminyaka yonke ($ 166.67 ngenyanga) singahlolwa ngokuphathelene naso sonke isisebenzi sesikhathi esigcwele uma lowo mqashi engaphumeleli ukuhlinzekwa okungenani okubalulekile okungenani ama-95% wabasebenzi bayo besikhathi esigcwele nabancike (70% ngo-2015), futhi isisebenzi esisodwa sesikhathi esigcwele sifanelekela ukusizwa.
Ukwengeza, ngisho noma umqashi eyanelisa isidingo esincane esibalulekile sokubanjelwa, inhlawulo yonyaka ka-$ 3,000 ($ 250.00 ngenyanga) ingabuye ihlolwe ngokumelene nesisebenzi sonke sesikhathi esigcwele esifanelekele ukusizwa, uma ukuhlinzekwa okunikezwayo akuhlangabezani kokubili ukukhokhela isidingo esincane semali.
Lokhu kusho ukuthi ukukhokhelwa akufanele kukhiphe isisebenzi okungaphezu kuka-9.5% wemali engenayo yokuthola umsebenzi kuphela (njengesikebhe esiphephile) futhi kufanele ibe nenani elilinganiselwe lama-60% noma ngaphezulu.
Umqashi omkhulu osebenzayo kufanele futhi abike kwi-Internal Revenue Service (IRS) ukuthi ukuhlanganiswa kwayo kuhlangabezana nalezi zimfuneko.
Ukubika lolu lwazi, abaqashi banezidingo ezintsha zokubika ngaphansi kwe-Internal Revenue Code Izigaba 6055 no-6056.
Lezi zigaba zidinga abaqashi nezinkampani zomshuwalense wezempilo ukuthi babike ulwazi lokubika ku-IRS futhi banikeze abasebenzi ulwazi oludingayo ukubika ngokwabo imbuyiselo yentela.
Amafomu ahambisana nezidingo zokubika
Amafomu alandelayo ahlotshaniswa noMgomo Wodwa (Isigaba Se-6055):
- IFomu 1094-B: Lena ifomu lokudlulisela abaqashi abazolisebenzisa ukufaka ifomu ngeFomu 1095-B.
- IFomu 1095-B : Izinkampani zomshuwalense zizokhipha leli fomu ngoJanuwari 31, 2016, uma uhlelo lwezempilo lomqashi luqinisekisiwe ngokugcwele futhi lusetshenziswe njengobufakazi bokuthi abantu bayobhala kanjani ngokufaka intela yabo yentela ka-2015. Amafomu 1095-B alungiselelwe umsebenzi ngamunye (kanye nabathembeki) kumele aphinde afakwe ne-IRS ngoFebhuwari 29, 2016 (Mashi 31, 2016, uma efaka ngekhompyutha).
- Kubanikazi abaqashi abakhulu abaxhasa izinhlelo ezizimele, umqashi angagcwalisa ifomula 1095-B noma enze lula inqubo futhi agcwalise iSigaba III seFomu 1095-C (okukhulunywe ngezansi).
Amafomu alandelayo ahlotshaniswa noMthetho Wokuqashwa Umqashi (I-Code Section 6056):
- IFomu 1094-C: Leli fomu lokudlulisa eliqukethe ulwazi oluqoqiwe ngabasebenzi bomqashi kanye neminikelo yalo yokufaka.
- Ifomu 1095-C: Abaqashi kumele bahlele ifomu 1095-C egameni labo bonke abasebenzi besikhathi esigcwele ngoJanuwari 31, 2016, futhi bafakwe ne-IRS (kanye neFomu 1094-C ) kungakapheli uFebruwari 29, 2016 (Mashi 31 , 2016, uma ufaka ngekhompyutha) .
Abaqashi abanabasebenzi abalingana nesikhathi esigcwele abangu-50 noma ngaphezulu kuzodingeka baqede izingxenye I no-II zalolu fomu egameni lesisebenzi ngasinye sesikhathi esigcwele, kungakhathaliseki ukuthi kunikezwa ukuhlinzekwa noma cha. Uma umqashi ngokwakhe eqinisekisa izinzuzo zakhe zezempilo, kuzodingeka futhi aqedele ingxenye yeNgxenye III. Ngaphezu kwalokho, abaqashi kumele balungiselele i- Form 1095-C eyenziwe lula kulabo abangasebenzi ngesikhathi esigcwele ababhalise ohlelweni lokuhambisana nezidingo ngaphansi kweCode Section 6055. - Lezi fomu zibangelwa i-IRS ngoFebhuwari 29, 2016, uma ithunyelwe ngephepha, noma ngo-Mashi 31, 2016, uma ithunyelwe nge-elektroniki. Qaphela ukuthi ukuthunyelwa kwe-elektroniki kuyadingeka kubaqashi abanezinzuzo ezingu-250 +. Lokhu kuzoqhubeka njalo ngonyaka kuqhubekela phambili.
Amakhodi we-IRS Indicator
Umqashi udinga ukuqonda okucacile amakhodi we-IRS njengengxenye ebalulekile yokulungiselela ukubika. Umqashi kufanele abe nokuqonda okuqinile ngendlela yokunquma ukuthengwa kwesabelo somsebenzi wezindleko (isibalo, ifomula, njll), kungakhathaliseki ukuthi kunikezwe ukuhlinzekwa kwesisebenzi ngasinye sesikhathi esigcwele, nokuthi ngabe ukunakekelwa kwezempilo kwakungabizi kakhulu kubasebenzi ababhalisile.
Ukuqala: Okokuqala, abaqashi kumele baqinisekise izinhlelo zokukhokhela kanye / noma izinhlelo zokuphatha zizuzisa futhi zilungele ukuthatha nokugcina ulwazi oludingekayo ekubikeni. Abaqashi kufanele baqale ukwakha amasu namuhla ngeminyango yabo yokukhokhela noma abathengisi futhi bacabangele abaxhumanisi ababandakanyekayo ukusiza izinkampani zabo zilungiselele ukuhambisana nazo.
Izinsizakalo zomuntu zenkampani, izinzuzo, namaqembu ezemali nazo zinezindima ezibalulekile ekulungiseleleni isu lokubika. Abanikazi bomshuwalense wezeMpilo, abadayisi, ama-CPA, noma abacebisi bezezimali nezentela ngezinye izikhathi nabaphathi beqembu lesithathu, bangabalingani umqashi adinga ukusiza ukuqoqa nokubika ulwazi lokubika ngokuqondile.
Abaqashi kufanele baqale ukuhlangana nalabo abalingani futhi bahlanganyele ohlelweni lokubika ngokushesha ngangokunokwenzeka.
Izijeziso nokuphumula: Abaqashi abasebenzayo bazobhekana nezinhlinzeko ezijwayelekile zokubika izigwegwe ngaphansi kweCode Section 6721 (ukwehluleka ukufaka ukubuyiswa kolwazi olufanele) neSigaba 6722 (ukwehluleka ukunikeza isitatimende esikhokhelwayo esifanele) . Ngokuvamile, izinhlawulo zivela ku-$ 100 kuya ku-$ 1.5 million ngenxa yokuhluleka ukufaka noma ukufaka ngokungalungile.
Uma umqashi angabonisa ukuthi wenza umzamo omuhle wokholo ukuhambisana nezidingo zokubika ngendlela efika ngesikhathi futhi enembile, ukusizwa okuncane kwesikhashana okuvela ekubikweni kwezinhlawulo kungatholakala.
Le nsiza inikeza isikhathi esengeziwe sokuthuthukisa izinqubo, ukuqoqa imininingwane edingekayo, nokubika ulwazi lenkampani ngokufanelekile. Ngakho-ke, ukulungiselela kusengaphambili kungasindisa amathuba omqashi othola inhlawulo.
I-Takeaway
Abaqashi kufanele baqale ukuqedela isu lokubika ngokuhambisana nomthetho we-federal manje. Umqashi kufanele aqiniseke ukuthi asebenza nomnyango wabo we-HR, umnyango wezinkokhelo noma umthengisi wezinkokhelo, uhlelo lokuphatha izinzuzo, izinzuzo zabathengi / abacebisi, kanye nabeluleki bezentela ukuthola yonke imininingwane edingekayo.
Iqhinga elibandakanya lababalingani liyisihluthulelo sokubika ngokunembile, ukugwema izinhlawulo nokulondoloza inhlalakahle yenkampani. Abaqashi abakulungele futhi bazi ukuthi yini okudingeka kwenzeke kusengaphambili kuzogcina behambisana nezidingo zokubika.
Ukuziphendulela:
USusan Heathfield kanye nabalobi bezivakashi bakhe benza konke okusemandleni ukuhlinzekela okunembile, imiqondo evamile, ukuphathwa kweMithombo yezabasebenzi, umqashi, kanye nezeluleko zomsebenzi kokubili kule webhusayithi, futhi baxhunywe kusuka kule webhusayithi, kodwa ababona abameli, nokuqukethwe isayithi, ngenkathi igunya, akuqinisekisiwe ngokuchaneka nangokusemthethweni, futhi akumele kuthathwe njengeseluleko sezomthetho.
Isayithi inezilaleli zomhlaba jikelele kanye nomthetho wemisebenzi kanye nemithethonqubo yemisebenzi ihlukahluka kusuka emazweni kuya emazweni nakwamanye amazwe, ngakho-ke isayithi ayikwazi ukucaca kubo bonke emsebenzini wakho. Uma ungabaza, njalo ufune iseluleko sezomthetho noma usizo oluvela kumbuso kahulumeni, wesifundazwe noma wezwe jikelele ukuze wenze ukuthi incazelo yakho yezomthetho kanye nezinqumo zakho zilungile. Ulwazi olukuleli sayithi luyisiqondiso, imibono, kanye nosizo kuphela.
Okuningi mayelana noMthetho Wokunakekelwa Onganakekelwayo
- Amabhizinisi Anenketho Ekusebenzelaneni noMthetho Wokunakekelwa Onganakekelwayo
- Indlela abaqashi abaphatha ngayo ukuguqulwa kwezempilo kanye nokungaqiniseki kwawo
- Iyini i-ACA ne-Health Care Reform?
- Inkokhelo Yomthwalo Wokuhlanganyela Ngamunye (Imali)