Ikhaya / Indlela Yokubala

Indlela Esibala Ngayo I-PAYE Yakho

Sikholelwa ukuthi isibalo sentela kufanele sikhombise umsebenzi waso. Leli khasi lichaza, ngolimi olulula, ukuthi umholo ophelele uba kanjani inani lomholo ongena esandleni kule sayithi, kungekho lutho olufihliwe.

Kubhalwe: Ithimba Lokucwaninga le-MKR Dimension  |  Kubuyekezwe: Ithimba Lokuhlela le-SA Tax Guide  |  Imithombo: SARS, National Treasury, uMnyango Wezabasebenzi  |  Ubani ogcina i-SA Tax Guide?

Isinyathelo 1: Yenza imali engenayo ibe yonyaka

Uma ufaka umholo wangenyanga, siqala ngokuwuphindaphinda ngo-12 ukuze sithole inani lonyaka, ngoba ama-tax bracket e-SARS achazwa ngonyaka wentela, hhayi ngenyanga.

imali_yonyaka = umholo_wangenyanga × 12

Isinyathelo 2: Hlola umkhawulo wentela

Uma imali yakho engenayo yonyaka ilingana noma ingaphansi komkhawulo wentela weqembu lakho leminyaka yobudala, isibopho sakho sentela singu-zero futhi siyama lapha. Imikhawulo yonyaka ngamunye wentela ibalwe ekhasini lethu lamathebula entela.

Isinyathelo 3: Sebenzisa ama-bracket akhuphukayo

INingizimu Afrika isebenzisa uhlelo lwentela olukhuphukayo (i-marginal): imali yakho engenayo ihlukaniswa ibe yizingxenye, futhi ingxenye ngayinye ikhokhiswa intela ngezinga layo. Ingxenye yemali engenayo ewela ku-bracket ethile yiyona kuphela ekhokhiswa intela ngezinga lalelo bracket — akukaze kube umholo wakho wonke ngesikhathi esisodwa. Sidlula ku-bracket ngayinye, sibale ingxenye ekhokhiswayo, siyiphindaphinde ngezinga lalelo bracket, bese sihlanganisa imiphumela.

ku-bracket ngayinye:
  ingxenye_ekhokhiswayo = min(imali_engenayo, bracket.max) − bracket.min
  intela += ingxenye_ekhokhiswayo × bracket.rate

Isinyathelo 4: Susa i-rebate yakho

Wonke umkhokhi wentela uthola i-rebate eyinhloko, esuswa entela ebalwe Esinyathelweni 3. Abakhokhi bentela abaneminyaka engu-65 nangaphezulu bathola i-rebate yesibili eyengeziwe, kanti abaneminyaka engu-75 nangaphezulu bathola i-rebate yesithathu eyengeziwe phezu kwalokho. Uma i-rebate inkulu kunentela ebaliwe, intela okufanele uyikhokhe ibekwa ku-zero, ngakho ayikaze iye ngaphansi kuka-zero.

Isinyathelo 5: Buyisela enanini lanyanga zonke

Inani lentela yonyaka (emva kwe-rebate) lihlukaniswa ngo-12 ukuze kutholakale ukudonswa kwakho kwe-PAYE kwanyanga zonke.

Isinyathelo 6: Yengeza i-UIF

I-UIF ibalwa ngokwehlukene ne-PAYE: ngu-1% womholo wakho ophelele wangenyanga, obekelwe umkhawulo uma umholo wakho udlula uphahla lwe-UIF (bheka inani lamanje ekhasini lamathebula entela).

Isinyathelo 7: Umholo osele

Ekugcineni: umholo_osele = umholo_ophelele − i-PAYE − i-UIF. Sibika futhi izinga lentela elisebenzayo (intela yonke yonyaka ÷ imali yonke engenayo yonyaka) kanye nezinga lakho lentela le-marginal (izinga elisetshenziswe erandini lakho lokugcina olitholile). Lezi yizinombolo ezimbili ezihlukene ezivame ukudideka, futhi ngayinye ilusizo ohlotsheni oluthile lwesinqumo.

Okungafakiwe kulesi sibalo: iminikelo ye-retirement annuity, ama-medical aid tax credit, izinzuzo ze-travel allowance, ezinye izidonso ezigunyaziwe, noma i-provisional tax yemali engenayo ye-freelance/yebhizinisi. Lokhu kungawushintsha kakhulu umkhawulo wakho wentela wokugcina. Ukuze uthole isithombe esiphelele, bonana nomsebenzi wentela obhalisiwe noma ne-SARS eFiling.

Imithombo yedatha

Ama-tax bracket, ama-rebate, imikhawulo nezinombolo ze-UIF zithathwa emathebuleni entela asemthethweni e-SARS nakumadokhumenti e-Budget Review e-National Treasury, ashicilelwa minyaka yonke (ngokuvamile ngoFebhuwari). Sigcina izinombolo zonyaka ngamunye kufayela elilodwa lokucushwa elilawulwayo, ukuze izinombolo ezifanayo zisetshenziswe ngokufanayo esibalweni, ezibonelweni zemibuzo ejwayelekile, nasekhasini lamathebula entela.