​INTELA YABASEBENZI [INHLAWULO-NGANZUZO (PAYE)]

IZIBONELO KANYE NEMIHLOMULO EYONGEZIWE

Yiziphi izibonelelo kanye nemihlomulo eyizongezo ezingaba khona?

Lapha ngezansi uhlu lwezibonelelo kanye nemihlomulo eyizongezo:

Izibonelelo

  • Subsistence allowance - yisibonelelo umqashi asikhokhela umsebenzi wakhe ukuze abhekena nezindleko zendawo yokuhlala, ezokudla nezezimo ezingavela lapho umsebenzi, ngokwejoka lomsebenzi aliqashelwe, ephoqeleke ukuba achithe noma ubusuku bunye ekude nekhaya lakhe kule Riphabhuliki.
  • Travel allowance - yisibonelelo noma yisibonelelo umqashi akukhokhela umsebenzi lapho esebenzise imoto yakhe ukufeza izinhloso zomqashi. Isibonelelo somsebenzi womphakathi- yinoma yisiphi isibonelelo esikhokhelwa umsebenzi kahulumeni ukubhekana nezindleko ezenzeke ngexa yokusebenza kwakhe kuleso sikhundla.

Imihlomulo Eyizongezo

  • Acquisition of an asset at less than the actual value (other than money) - Umhlomulo othelelwayo lapho uthola impahla ngenani elingaphansi kwelifanele kumqashi noma kwesinye isikhungo esixhumene nomqashi kumbe kumuntu ngokuhlelelwa ngumqashi.
  • Right of use of an asset - Ngumhlomulo othelelwayo lapho umsebenzi enikwe ilungelo lokusebenzisa noma yiyiphi impahla (ngale kwendlu yokuhlala kumbe imoto) ukuze ayisebenzisele izinhloso zakhe, kungaba mahhala noma ngenani elingaphansi kwelifanele.
  • Right of use of a motor vehicle -ngumhlomulo othelelwayo lapho umsebenzi enikwe ilungelo lokusebenzisa imoto yomqashi yakhe ukufeza izidingo zakhe zangasese noma zasekhaya kungaba mahhala noma ngenani elingaphansi kwelifanele.
  • Meals, refreshments and meal and refreshment vouchers - Ngumhlomulo othelelwayo lapho umsebenzi ehlinzekwe ngokudla noma isiphuzo kumbe ivawusha kungaba mahhala noma ngenani elingaphansi kwelifanele lokho kudla , isiphuzo noma ivawusha.
  • Accommodation –ngumhlomulo othelelwayo lapho umsebenzi ehlinzekwe ngendawo yokuhlala okungaba mahhala kumbe ngohlelo lokurenta okulinani elingaphansi kwenani lokurenta elifanelekile laleyo ndawo.
  • Free or cheap services - Ngumhlomulo othelelwayo lapho umsebenzi esetshenzelwe  (ngumqashi noma omunye umuntu), ngezindleko zomqashi, kuthi lowo msebenzi owenzelwe umsebenzi ngezinhloso zangasese nomazasekhaya akangakhokha lutho kumqashi kumbe wakhokhiswa inani elingaphansi kwelalowo msebenzi awenzelwe.
  • Low interest or interest free loans - Ngumhlomulo othelelwayo uma umsebenzi enikwe imalimboleko ngumqashi, kumbe omunye umuntu ngokuhlelelwa ngumqashi noma yisikhungo esixhumene nomqashi nengezukukhokhelwa nzuzo ngumsebenzi noma inzuzo azoyikhokha ingaphansi kwenani elisemthethweni lenzuzo (kushiya ngaphandle imalimboleko enikezwe ngenhloso yokuthenga amasheya okulinganisa, noma Intela yamasheya angaqinisekiswe ekhokhelwa lawo masheya)
  • Subsidies in respect of loans - ngumhlomulo othelelwayo lapho umqashi ekhokhele umsebenzi inzalo, noma inkokhelo yemali , uma imali ekhokhwe ngumqashi idlula isamba senzalo obekufanele kuleyo malimboleko, uma kubalwe ngokwenani eligunyaziwe lenzalo.
  • Medical scheme contributions paid by an employer –ngumhlomulo othelelwayo uma umqashi uma ekhokhele, ngqo noma ngezinye izindlela,  isikhwama sezempilo somsebenzi noma sabayimpendulelo yalowo msebenzi.
  • Medical costs incurred by an employer –ngumhlomulo othelelwayo uma umqashi ethole, ngqo noma ngezinye izindlela, isikweletu (ngale kwezinkokhelo zesikhwama sezempilo sesikhwama esigunyaziwe sezempilo) sezempilo, samazinyo kanye neminye imisebenzi efana nalezi zasesibhedlela, zokusebenza kwamanesi kumbe zemishanguzo enikwe umsebenzi, oganene naye, abantwana bakhe, isihlobo noma umuntu oyimpendulelo yomsebenzi.
  • Payment by an employer to an insurer – ngumhlomulo owengeziwe uma umqashi ekhokhele ngqo noma ngezinye izindlela abalawuli bemshwalense noma umshwalense luqobo  ukuze kuzuze umsebenzi, oganene naye, umntwana, umuntu oyimpendulelo kumbe loyo oqokwe ngumsebenzi.
Last Updated: 29/06/2016 9:49 AM     print this page
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