​IZINHLAWULO ZENHLAWULO-NGANZUZO(PAYE) 

Iyini?

Izinhlawulo ZeNhlawulo-Nganzuzo (PAYE) zibizwa kubaqashi ngokuhambisana neShedula Lesine  kuMthetho WeNtelangeniso ka-1962 [Umthetho],  ufundwa kanye neSahluko 15 SoMthetho WokuSingathwa KweNtela, 2011, lapho kungenantobelo-ntela ngokuhambisana nesibopho somqashi.
 
Ukungathobeli imigomo okuseqhulwini kubandakanya:
  • Ukungalethwa kweSidaluli Sokulinganisa Somqashi (i-EMP501) ngosuku kumbe ngaphambi kosuku lomnqamulajuqu.
  • Ukwehluleka ukuletha izitifiketi zentela zabasebenzi (okungukuthi ngezishodayo ze- IRP5/IT3(a)s)
  • Ukuletha iminingwane ehambisana ne-IRP5/IT3(a)s okungeyiyo, engaphelele kumbe engaqondile kahle ngisho ngabe i-EMP501 ibisilethiwe ngesikhathi esifanele.
  • Ukukhokha ngemva kwesikhathi Intela Yabasebenzi.

Yenzelwe bani?

Lapho kubizwa izinhlawulo zokungathobeli imigomo (ngamanye amazwi, kubaqashi abehluleka ngukuletha izimbuyiselo zabo zokulinganisa kuze kudlule usuku lomnqamulajuqu, kumbe balethe izimbuyiselo ezingaphelele) abaqashi labo bazokubhekana nenhlawulo eyingxenye yamaphesenti anqunyiwe. Inhlawulo izobizelwa inyanga nenyanga lapho umqashi eqhubeka nokwehluleka ukulungisa isimo sokungalethi izinto. Isiphelele, inhlawulo angeke idlule u-10% weNtela Yabasebenzi edonswe kumbe ebanjwe (noma obekumele idonswe noma ibanjwe) ngumqashi onyakeni.
 
Izinhlawulo zokukhokha emva kwesikhathi zibizwa njengenhlawulo engumkanye engu-10% wentela obekufanelwe ikhokhwe usuku lomnqamulajuqu lungekadluli.

Ikhokhwa kanjani futhi ikhokhwa nini?

Ngokuhambisana nesigaba 214 SoMthetho Wokusingathwa KweNtela, inhlawulo iphelela ekubuyekezweni kwangalesi sikhathi ngakho kumele ikhokhwe ngisuku kumbe ngaphambi kosuku lokukhokha olubalulwe esazisweni sokubuyekezwa kwenhlawulo [i-AP34]. Usuku olungujuqu lokukhokha luzobalulwa esazisweni se-AP34 esikhishelwe umqashi.
Le migudu elandelayo yokukhokha iyatholakala:
  • I-eFiling
  • Nge-inthanethi
  • Egatsheni  lezikhungo zokubhanga ezifanele, ukukhokha ngesheke kungeve ku-R500 000. Lo mkhawulo umi noma ngabe isibalo sezikhawu ezikhokhelwayo singakanani, kumbe lapho kuzokhokhwa ngamasheke amaningana.

UKUPHIKISA

Umqashi onokunkonona ngezinhlawulo abizwe zona angakwazi ukuziphika ngokuhambisana nesigaba 215 SoMthetho WokuSingathwa KweNtela. Lokhu kuphikisa kungenziwa ngefomu leSicelo Sesaphulelo [i-RFR]. I-RFR ingatholakala lapha:
Last Updated: 20/07/2016 2:41 PM     print this page
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