EMP201 Completion isiZulu

Individuals

Businesses and Employers

Tax Practitioners

Customs and Excise

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:

Isibali seNtela Yabasebenzi– Intela yabasebenzi yanyanga zonke.
Isibali se-ETI – uma sekufezwe konke okoyizimfuno zohlelo nokuyizidingo uvunyelwe ukufaka isicelo SeMihlomulo Yentela Yabasebenzi. Bheka ukuthi wena uyangena yini kulokhu.
Isamba esikhokhwayo – Imali oyikweleta abakwa-SARS, uma ikhona.

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.