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
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.
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