​1. IMINININGWANE YOMQASHI

 

  • Imininingwane yoMqashi izobe isifakiwe ngaphambilini. Bheka ukuthi ininingwane yakho iqondile na.

Isu-Ngqangi: Zokhe izikhala kuphoqiwe ukuba zigcwaliswe.

  • Igama lokuhweba noma elinye – Igama lokuhweba yigama ibhizinisi lakho elihweba ngalo. Kungenzeka lihluke kunegama elisemthethweni lebhizinisi.

  • INombolonkomba ye-PAYE. - Inombolonkomo kufanele iqala ngenombolo u-7.

  • INombolonkombo ye-SDL. (uma ikhona) – Inombolonkomba kufanele iqale ngo-‘L’.

  • INombolonkomba ye-UIF. (uma ikhona) –Inombolonkomba kufanele iqale ngo-‘U’.

2.  IMINININGWANE YOKUXHUMANA

 
  • Igama lomkhokhintela omelweyo nokunguye obhekene nokuqinisekisa kufanele igcwaliswe lapha

  • Igama nesibongo – lokhu kungumgomo.

  • Isikhundla osibambile ebhizinisini – lokhu kungumgomo

  • Inombolo yocingo yebhizinisi noma ekamakhalekhukhwini. – Kungangcwaliswa inombolo yocingo yebhizinisi noma ekamakhalekhwukhwini
Isu-Ngqangi: Inombolo yocingo yebhizinisi kufanele iqale ngekhodi efanele yendawo.
  • Inombolo Yesikhahlamezi. – Le ngxenye kayiphoqiwe.

  • Ikheli le-imeyili – Le ngxenye kayiphoqiwe

3. UHLELO LOKUZETHULELA NGOKUVOLONTIYA

  • Lapho kune-VDP egunyaziwe phakathi kwenkampani/i-CC kanye noSARS, faka uphawu u-“X” ebhokisini lika-“Y” bese uhlinzeka inombolo yesicelo se-VDP.
Isu-Ngqangi: Lapho uqhubeka nokugcwalisa lonke ifomu le-EMP201, ungakhohlwa ukufaka zonke izamba ezithintekayo kulowo nyaka wezimali lapho kwanikezwa khona i-VDP,  kuhlanganisa naleyo mininingwane obuyeqile.

4. IMINININGWANE YOKUKHOKHA

 

Amasu-Ngqangi:
  • Yonke imininingwane ingumgomo
  • Lapho kuyiziqinisekiso ze-NIL, faka amanani “0”
  • Kunezigatshana ezintathu esezifakiwe:
1. Isibali seNtela yabasebenza
  • PAYE Liability – Gcwalisa isamba esiphelele okufanele usithole nge-PAYE
  • SDL Liability  – Gcwalisa isamba esiphelele okufanele usithole nge-SDL.
  • UIF Liability – Gcwalisa isamba esiphelele okufanele usithole nge-UIF.
  • Payroll Liability - Lesi samba siyokuzibalekela. Singumthamo we-PAYE ihlanganiswe ne-SDL kanye ne-UIF
2. Isibali se-ETI
Isu-Ngqangi: Umqashi osanezimbuyiselo ezisilele noma okweleta u-SARS imali ngelanga lokugcina lenyanga angeke avunyelwe ukufaka isicelo se-ETI, ngaphandle uma umqashi enze isivumelwano no-SARS.
  • ETI Brought Forward –  Gcwalisa isamba semali esiqhutshezelwe (ETI Carry Forward amount) kusuka ngenyanga edlule.
Qaphela:
    • Izamba eziqhutshezelwe zikaNdasa (isikhawu 03) nezikaMandulo (isikhawu 09) kufanele njalo zibe yize (0)
    • Imali engaphezulu kufanele iqhutshezelwe phambili ngenyanga ezayo, uma i-ETI:
      • Ingaphezulu kwe-PAYE okufanelwe ikhokhwe ngenyanga ethile.
      • Ibikhona, kepha kayikhishwanga kwi-PAYE yaleyo nyanga.
    • Lapho umqashi engavunyelwe ukufaka isicelo se-ETI ngenxa yokungathobeli imigomo, isib. Esenezimbuyiselo ezisilele noma isikweletu, njll., le mali anegunya layo ingadluliselwa esikhathini esizayo lapho umqashi esethobele yonke imigomo yentela.
Isu-ngqangi: Umqashi uzonikwa izinyanga eziyisithupha ukuba alungise isimo sakhe sokungathobi, lokhu kumnika igunya lokufaka isicelo segunya le-ETI ngesikhathi sokulinganisa. Uma umqashi engakathobi kuze kube yithuba elizayo lokuqondanisa, akazubunyelwa ukuba afake isicelo segunya le-ETI (yesikhathi sokulinganisa esidlule) futhi leso samba siyophunza.
  • ETI Calculated – Gcwalisa isamba senani le-ETI okufanele usithole saleyo nyanga.
Isu-Ngqangi: Bheka imininingwane ku-Isebenza kanjani Imihlomulo yeNtela Yabasebenzi(ETI) kanye nokubala isamba se-ETI okufanele usithole.
ETI Utilised – Gcwalisa isamba senani le-ETI ezokusetshenziswa ngenyanga ethile.
 
Amasu Ngqangi:
  • Uma kusetshenziswe i-ETI engaphezulu kwe-PAYE elindelekile ngenyanga ethile, isamba se-PAYE esizokhokhwa sizokuba yize(0), lokhu kusho ukuthi, isamba se-PAYE ezokhokhwa asikwazi ukuba yisibalo sokungekho esiphetha ngesikweletu.
  • Lesi samba asikwazi ukuba ngaphezu kwe-ETI Eqhutshezelwe Phambili ihlanganiswe ne-ETI ebaliwe kuleyo nyanga.
  • Uma umqashi engathobeli imigomo yentela, imali esetshenziselwa i-ETI ingasetshenziswa kuphela ngenyanga umqashi azothobela ngayo imigomo yentela futhi angeke ibalwe kusukela emuva.

  • ETI Carry Forward –Lesi samba sizozihlanganela. Siyokuba yi-ETI Eqhutshezelwe Phambili yenyanga elandelayo ezophethwa futhi singumthamo wokuhlanganiswa kwe-ETI Eqhutshezelwe Phambili ne-ETI Ebaliweyo kususwe i-ETI esetshenzisiwe.

  • Payment Reference No. – Le nombolo isungulwa ngu-SARS futhi izogcwaliswa uma kukhishwa i-EMP201.
  • Payment period – Le ngxenye izogcwaliswa ngu-SARS ihambisana ne-PRN efanele yaleso sikhathi.
3. Isamba Esizokhokhwa
  • PAYE Payable  – Lesi samba sizozihlanganisekela.. Yi-PAYE ekufanele kususwe i-ETI esetshenzisiwe.
  • SDL Payable – Lesi samba sizozihlanganisekela.
  • UIF Payable – Lesi samba sizozihlanganisekela.
  • Penalty & Interest – Gcwalisa isamba okufanele sifakwe ezinhlawulweni nasenzalweni kwenyanga leyo.
Amasu-ngqangi:
  • Lesi samba kufanele kube yisamba esifanayo nesivezwe kwiSitatimende Se-akhawunti Yomqashi (EMPSA).
  • Umqashi ozothola i-ETI yomsebenzi kanti akafanelekile, uzohlawula u-100% we-ETI ayitholile ngaloyo msebenzi.
  • Total Payable – Lesi samba sizozihlanganisekela.

5. UMHLOMULO WENTELA YABASEBENZI (ETI)

 

Ukuze ukwazi ukufaka isicelo se-ETI, umgomo okufanele ugcinwe ngowokuthi umqashi angabi nezimbuyiselo ezisilele kumbe nesikweletu kwabakwa-SARS.
 
Gcwalisa u- Y kumbe u- N.
 
Isu-Ngqangi: Uma ugcwalise u-N, kuzovela umyalezo oyisexwayiso okuyalela ukuba angeke ukwazi ukufaka isicelo sokukhokhelwa i-ETI.

6. IMINININGWANE YESAZI SENTELA (uma sikhona)



  • Uma isazi sentela sigcwalisa futhi siletha ifomu le-EMPSO1, lesi sigaba kufanele sigcwaliswe:
    • Inombolo yokubhalisa yeSazi Sentela
    • Inombolo yocingo yeSazi Sentela

 7. UKUQINISEKISA

 

  • Le ngxenye ingumgomo futhi kufanele igcwaliswe.
Isu-Ngqangi: Igama lokungena kanye negamamfihlo kuthathwa njengokusayina kwakho kwi-inthanethi
Last Updated: 29/06/2016 9:51 AM     print this page
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