​UHLELO LOKUBUYISELWA UMHLOMULO WENTELA YABAQASHI (I-ETI)

Kusebenza kanjani lokhu?

Abaqashi bangabuyiselwa isamba se-ETI evunyelwe engasetshenziswanga ukuze kuncishiswe isamba esizokhokhwa kwintela ekupheleni kwezinyanga eziyisithupha zesithuba sokulinganisa (1 kuNdasa kuya zingama-31 kuNcwama naku-1 kuMandulo kuya zingama-28/29 kuNhlolanja).
 
Ukubuyiselwa i-ETI kungakhokhwa kuphela uma umqashi ethobela imigomo yentela. Lokhu kusho ukuthi zonke izimbuyiselo usezethulile futhi akukho sikweletu esisilele ngemuva lapho kutholakala iphepha lokuLinganisa Labaqashi [i-EMP501 nakwi IRP5/IT3 (a)s] futhi lisetshenzwa ngabakwa-SARS.
 
Isu-Ngqangi: Umqashi ongathobeli imigomo yentela uzokuba nezinyanga eziyisithupha kusukela ekuqaleni komzuliswano olandelayo wokulinganisa (1 kuMandulo kuya zingama-28 kuNhlolanja noma  1 kuNdasa kuya zingama-31 kuNcwaba wokulinganisa kwesikhashana nokwangonyaka) ukuba alungise zonke izimo zokungathobi bese ekwazi-ke ukubuyiselwa i-ETI.  Uma umqashi engathobi sekuphele izinyanga eziyisithupha zesithuba sokulinganisa, 28 kuNhlolanja kumbe 31 kuNcwaba, imali ye-ETI ebuyiswayo isiyophunza.

Thina njengabaqashi singasifaka kanjani isicelo semali ebuyiswayo na?

Isamba se-ETI evumelekile sehlisa isamba sentela yabasebenzi okumele ikhokhwe ngumqashi ngokohlelo lweNhlawulo-Nganzuzo (i-Paye) kumbe lesi samba se-ETI ebuyiswayo akhokhelwe yona umqashi. Umqashi kufanele alethe isidaluli se-EMP501 ekupheleni kwesithuba ngasinye sokulinganisa ukuze afake isicelo sokubuyiselwa imali.  Umthamo we-ETI ebuyiswayo wesithuba ngasinye sokulinganisa kufanele ukhokhelwe umqashi uma ethobela imigomo yentela ngaphandle-ke futhi uma umqashi enika u-SARS eminye imiyalelo ehlukile.
 
Ekulethweni kwe-EMP501 yokuphela kwesithuba sokulinganisa, yonke imali ekweletwayo iyabuyiswa njengalokhu ingeke yadluliswa. Umqashi akadingi ukwenza lutho kulokhu uma nje ethobela imigomo yentela futhi imininingwane yasebhange yakhe iqonde kahle.
 
Uma ufuna ukubuza ngokubuyiselwa imali, sicela uxhumane ne-Contact Centre ku-0800 00 7277 kumbe uye  egatsheni lakwa-SARS eliseduze nawe.  

U-SARS uzokhokha kanjani imali ebuyiswayo na?

Imali ebuyiswayo ikhokhwa ngamasheke kusetshenziswa imininingwane yasebhange eqinisekisiwe kithina.  Uma imininingwane yasebhange ingaqinisekisiwe, abakwa-SARS bazonxusa ikhasimende ukuba liye egatsheni lakwa-SARS eliseduze ayokuvuselela imininingwane yasebhange. Uma lokhu sekwenziwe, abakwa-SARS bazofaka isheke kuleyo akhawunti yomqashi uma eyithobela imithetho yentela futhi i-akhawunti yomqashi leyo isivunyiwe ohlelweni lokuyiqinisekisa. Uma i-akhawunti ingamukeleki ekuqinisekisweni kwayo, kuzokhishwa incwadi eya kumqashi emyalela ukuba aye egatsheni lakwaSARS eliseduze naye ukuyoqondisa imininingwane yasebhange.
 
Umqashi unezinyanga ezintathu ezongeziwe ukuba aqondise isimo sakhe sokungathobeli imigomo yentela. Lesi sithuba sezinyanga eziyisithupha siphela ekuphetheni kwesithuba sokulinganisa esilandelayo. Lapho ukungathobi kungalungiswanga esithubeni sezinyanga eziyisithupha, imali ebuyiswayo ye-ETI  izokuphunza.
 
Isibonelo: Umqashi uletha isidaluli se-EMP501 sesithuba sokulinganisa sangoNcwaba 2014 bese etholakala efanelekile ukuba abuyiselwe isamba sika-R8000. Kodwa-ke, umqashi lona akathobeli imigomo yentela ngenxa yokusilela kwembuyiselo yengenisomali yonyaka wokubuyekeza u-2013). Umqashi alungise isimosokungathobi ngokuletha imbuyiselo yengenisontela ka2013 mhla zi-3 kuZibandlela ka2014. AbakwaSARS kufanele-ke bayikhokhe imali ebuyisayo ngokushesha ngemva kokulungiswa kwesimo.
 
Isu-Ngqangi: U-SARS angeke akhokhele umqashi imali ebuyiswayo uma ingaphansi kuka-R100 kumbe esinye isamba njengokunquma kukaKhomishana kuSomqulu KaHulumeni. Isamba esingangalesi siyodluliselwa phambili sihlanganiswe nesenyanga elandelayo kumzuliswano  wosilinganisa.  

U-SARS kudingeka simnike mininingwane mini?

Uma u-SARS edinga ulwazi kuwe, imininingwane yolwazi oludingekayo izokubalulwa. Lungahluka kumqashi ngomqashi futhi lungabandakanya imininingwane ngokuholela/ngamaholo mayelana nabasebenzi abafanelekile kanye nokugcwaliswa kwefomu esizokunika lona.  

Imali ebuyiswayo ingasetshenziselwa na ukukhokha izikweletu?

Imali ebuyiswayo ayisoze yasetshenziselwa ukuhlelemba izinto zangokuzayo, unganxusa ukuba abakwa-SARS basebenzise imali ukukhokha izikweletu zakho. Uma unakho kokubili, imali kanye nesikwelutu usenganxusa ukuba bakukhokhele imali leyo ebuyayo esikhundleni sokuba baqede isikweletu.
 
Isu-ngqangi: Bonke abaqashi banikwa incwadi ngaphambi kuka-28 kuNhlolanja ebayalela ukuba uma bengathobeli imigomo yentela nganoma iyiphi indlela kuze kube nguNhlolanja 2015 imali obekumele babuyiselwe yona izophunza.  Ukungathobeli imigomo yentela kubandakanya izimbuyiselo ezisilele futhi lokhu kusebenza kunoma iyiphi nakuyonke intela.  

Kwenzakalani uma ungavumi?

Uma isimo sakho sikhomba ukungathobi futhi nemali ebuyayo isiphunzile, kepha unobufakazi bokuthi waletha izimbuyiselo futhi wakhokha ngaphambi kukaNhlolanja 2015, ungafaka isikhalazo  egatsheni lakwaSARS eliseduze nawe   

Amaqiniso asemqoka mayelana nemali ebuyiswayo

  • I-ETI engasetshenzisiwe ngomhla ka-31 kuNcwaba 2014
    • Ingabe  isamba “se—ETI Engasetshenzisiwe”  sikwiSidaluli Sokulinganisa Sabaqashi  (EMP501) sikaNcwaba (201408)
    • Lesi samba angeke sivunyelwe ukuba siqhutshezelwe sibe “yi-ETI Eqhutshwe Phambili”kwiSidaluli Sabaqashi Sanyanga Zonke (EMP201) sikaMandulo (201409)
    • Isamba “se-ETI Eqhutshwe Phambili”  kwi-EMP201 kaMandulo (201409) kufanele ibe yilutho
Isu-Ngqangi:  Lesi samba “se-ETI Engasetshenzisiwe”, izovikelwa ngenhloso yokuba ubuyiselwe yona, uma seluqala ukusebenza uhlelo lokubuyiselwa.
  • I-ETI  engasetshenzisiwe ngomhlaka 28 kuNhlolanja 2014
    • Noma yimalini ye-ETI engasetshenziselwanga ukunciphisa isamba sentela yabasebenzi okumele ikhokhwe ngo-28 kuNhlolanja 2014 ingahlanganiswa ne –ETI eqhusthwe phambili.
    • Le mali ingafakwa phakathi kwe-ETI eqhutshwe phambili kwi-EMP201 kaNdasa 2014 (201403)
    • Kungalesi sikhathi kuphela lapho isamba esiginqiwe singadluliselwa kwesinye isithuba sokulinganisa
      • Lokhu bekuyisidingo njengoba kungekho mali ebuyiswayo ezokhokhelwa i-ETI edluliswayo ekupheleni kukaNhlolanja 2014.
Isu-Ngqangi: Lapho isamba se-ETI engasetshenziswanga ngo-28 kuNhlolanja 2015 sihlanganiswe ne-ETI eqhutshwe phambili kwi-EMP201 kaNdasa kuya kuNcwaba 2014 futhi ingasetshenziswanga ngokugcwele ukunciphisa isamba esingakhokhelwa intela yabasebenzi kulezi zinyanga, leso samba sizofakwa kwi-ETI Engasetshenzisiwe”  ngomhlaka -31 kuNcwaba 2014.
  •  Amaphutha e-ETI
    • ETI engacelwanga noma okucelwe engaphansi kwefanele enyangeni edlule ( kuhlanganisa uMasingana noNhlolanja 2014)
      • Lapho isicelo se-ETI singafakwanga kumbe kufakwe esemali encane kunaleyo obungayithola, esele ungayicela enyengeni ephezulu.
      • Faka isamba (esingacelwanga/esisilele) kwi-EMP201 yaleyo nyanga esikuyo ngaphansi kwe-“ETI  Ebaliwe”.
      • Imininingwane ye-ETI eseSitifiketini Sentela Yomsebenzi [i-IRP5/IT3 (a)s] saleyo nyanga akufanele iguqulwe ukuze ibandakanye nemininingwane ye-ETI A yangenyanga edlule.
    • ETI efakelwe isicelo  esingaphezulu ngenyanga edlule(kufaka uMasingana noNhlolanja 2014)
      • Lapho i-ETI ebaliwe ingaphezulu kwefanele futhi yafakelwa nesicelo, Kuzodingeka kulethwe i-EMP201 ebuyekeziwe yaleso sithuba.
      • Uma iphutha libonakala, ngemva kokuletha i-EMP501, imininingwane ye-ETI esesitifiketini se-IRP5/IT3(a)s  esifanele kufanele ilungiswe futhi ilethwe isihambisana ne-EMP501 esibuyekeziwe.
Amasu-Ngqangi:
  • Ngaphandle kwekaNdasa 2014 (201403), isamba se-ETI Eqhutshwe Phambili  sikaNdasa kuya kuMandulo kufanele sihlale siyize (0)
  • Isamba se-ETI Eqhutshwe Phambili ekupheleni kwesithuba sokulinganisa [isikhashana (31 kuNcwaba) kanye nesonyaka  (28/29 kuNhlolanja)] sizobuyiswa, kuphela uma umqashi ethobela imigomo yentela.

 

​i-ETI Eqhutshwe Phambili i-ETI Ebaliwe​ Isamba se-ETI ekhona ezolinganiswa​ Izindleko
ze-PAYE
ETI Esebenzile​ ​i-ETI Edluliswayo ​i-PAYE ezokhokhwa
uNdasa​ ​R0 ​R100 000 ​R100 000 ​R120 000 ​R100 000 ​​ ​R0
uMbasa​ ​R0 ​R120 000 ​R120 000 ​R80 000 ​R80 000 ​R40 000
​uNhlaba ​R40 000 ​R160 000 ​R200 000 ​R160 000 ​R160 000 ​R40 000
uNhlangulana​ ​R40 000 ​R90 000 ​R130 000 ​R120 000 ​R120 000 ​R10 000
uNtulikazi​ ​R10 000 ​R200 000 ​R210 000 ​R190 000 ​R190 000 ​R20 000
uNcwaba​ ​R20 000 ​R100 000 ​R120 000 ​R80 000 ​R80 000 ​R40 000
U-SARS uzobuyisela imali eyisamba sika-R40 000 kumqashi inqobo uma umqashi ethobela imigomo  yentela ngokugcwele.​ ​ ​ ​ ​ ​ ​ ​
uMandulo​ ​R0 ​R100 000 ​R100 000 ​R120 000 ​R100 000 ​ ​R0 ​R20 000
uMfumfu​ ​R0 ​R120 000 ​R120 000 ​R100 000 ​R100 000 ​R20 000 ​R0
uLwezi​ ​R20 000 ​R150 000 ​R170 000 ​R120 000 ​R120 000 ​R50 000 ​R0
​uZibandlela ​R50 000 ​R150 000 ​R200 000 ​R120 000 ​R120 000 ​R80 000 ​R0
​uMasingana 2015 ​R80 000 ​R50 000 ​R130 000 ​R100 000 ​R100 000 ​R30 000 ​R0
uNhlolanja 2015​ ​R30 000 ​R100 000 ​R130 000 ​R100 000 ​R100 000 ​R30 000 ​R0
U-SARS uzobuyisela umqashi imali eyisamba sika-R30 000 inqobo nje uma umqahi ethobela imigomo yentela lapho kulethwa ushicilelo lokuLinganisa ngoNhlolanja 2015 lulethwe lwaba yimpumelelo kungekho zihibe.​ ​ ​ ​ ​ ​ ​ ​
​uNdasa 2015 ​R0

Izinguquko kwisamba se-ETI Ebaliwe

Ngesikhathi kusayithuba lokuletha izilinganiso zesikhashana nezonyaka, abaqashi kufanele bathumele ama-EMP501 abo kanye nama- IRP5/IT3(a)s kwa-SARS.
 
Uma sebekutholile lokhu, abakwa-SARS bazoqinisekisa isamba  “se-ETI ebaliwe” kwi-EMP50 ngokwemininingwane ehlinzekiwe kwi-IRP5/IT3 (a)s.
 
Uma kutholakala kunokushayisana, umqashi uzocelwa ukuba alungise noma achaze ngalokho ezinsukwini zokusebenza ezingama-21
 
Noma yiluphi uguquko olwenziwe esambeni  “se-ETI Esetshenzisiwe” , izokuvezwa kwiSitatimende Se-Akhawuthi YoMQASHI (i-MPSA), nengacelwa nge-eFiling kumbe i-e@syFile™ Employer.

 

Isu-Ngqangi: Uguquko lungaholela ezinhlawulweni nokubizwa inzalo, uma intela obekumele ikhokhwe ingakhokhwanga ngokugcwele kuze kube lusuku obelubekiwe.

Uma umqashi ezuze umhlumulo we-ETI kanti ubengathobelanga imigomo ngosuku lokugcina enyangeni obekusetshenziswa noma obekukhokhwa ngalo umhlomulo, “i-ETI esetshenzisiwe”  izobuyiselwa emuva, nokungaphetha ngezinhlawulo kanye nenzalo, uma intela yabasebenzi ibingakhokhwanga ngokugcwele kuze kube lusuku lomnqamulajuqu.

 

Last Updated: 20/07/2016 2:29 PM     print this page
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