Lesi Sibalo Sentela Ye-Travel Allowance Sisebenza Kanjani
Isibalo sentela ye-travel allowance eNingizimu Afrika abasebenzi abangathembela kuso kufanele sibonise umthetho othile we-SARS: yingxenye ye-travel allowance emisiwe kuphela ekhokhiswa i-PAYE yenyanga, hhayi yonke imali. Lesi sibalo se-travel allowance PAYE sithatha umholo wakho ojwayelekile wenyanga ne-travel allowance yakho, sengeze ingxenye ekhokhiswa intela (u-80% ngokwejwayelekile, noma u-20% uma umqashi wakho evumile izinga eliphansi) emalini yakho, bese sibala kabusha i-PAYE sisebenzisa ama-bracket afanayo i-SARS ewasebenzisa emholweni wakho ojwayelekile. Umehluko phakathi kwentela yakho ene leyo ngxenye nangaphandle kwayo yi-PAYE eyengeziwe elethwa i-allowance yakho, futhi ukususa lokho ku-allowance yakho ephelele kukunika i-travel allowance esulayo yenyanga.
Ikhokhiswa Kanjani Intela I-Travel Allowance eNingizimu Afrika?
Intela ye-travel allowance eNingizimu Afrika isebenza ngendlela ehlukile kumholo ojwayelekile. Ngaphansi kwe-Income Tax Act, i-travel allowance emisiwe yenyanga ithathwa njengomholo, kodwa i-SARS ayikhokhisi intela kuyo yonke imali nge-payroll nyanga zonke. Esikhundleni salokho, abaqashi kufanele bafake u-80% we-allowance emalini yesisebenzi ekhokhelwa intela ngenhloso ye-PAYE ngokwejwayelekile. Uma umqashi eneliseka ukuthi isisebenzi sizosebenzisa imoto yaso okungenani u-80% ngezinhloso zebhizinisi ngonyaka wentela, kufakwa u-20% kuphela esikhundleni salokho, okwehlisa kakhulu i-PAYE yenyanga. Noma kunjalo, lokhu kuyindlela yokugodla imali kuphela: ukuphathwa kokugcina kwentela ye-allowance kulungiswa lapho isisebenzi sifaka i-ITR12 yaso yonyaka, futhi kuvela ku-IRP5 ekhishwa umqashi, ngokuvamile ngaphansi kwe-source code 3701 ye-travel allowance emisiwe.
Indlela Yokubala Intela Ye-Travel Allowance: Isinyathelo Nesinyathelo
- Thola ingxenye ekhokhiswa intela. Phindaphinda i-travel allowance yakho yenyanga ngo-80% (noma u-20% uma kuvunyiwe).
- Yengeze emholweni wakho. Yengeza leyo ngxenye emholweni wakho ojwayelekile wenyanga osulayo.
- Sebenzisa ama-bracket entela e-SARS. Bala i-PAYE kwinani elihlanganisiwe usebenzisa ama-bracket entela amanje kanye ne-rebate yakho ehambisana neminyaka yakho.
- Qhathanisa nge-allowance nangaphandle kwayo. Susa i-PAYE yomholo wakho wodwa ku-PAYE yenani elihlanganisiwe. Umehluko yi-travel allowance tax deduction eyengeziwe yenyanga esuswa emholweni wakho.
Yilokho kanye lesi sithuluzi esikwenzayo ngenhla, ngakho awudingi ukusebenzisa ama-bracket ngesandla.
Umthetho We-80/20 Uchazwe
Umthetho we-80/20 umayelana nje nokuthi yiliphi izinga lokufakwa elisebenzayo nyanga ngayinye. Iningi labasebenzi liwela ngaphansi kwezinga lika-80%, njengoba kuyisimo esijwayelekile ngaphandle uma umqashi ehlole ngokuqondile futhi eneliseka ukuthi ukusetshenziswa kwebhizinisi kuzodlula u-80%. Abamele ukuthengisa, ochwepheshe bomsebenzi wezandla, kanye nezinye izikhundla lapho imoto isetshenziswa cishe ngokuphelele ngomsebenzi kungenzeka bafanelekele izinga lika-20%. Ukukhetha izinga elingafanele ezingeni le-payroll akuyishintshi intela ekweletwayo ekugcineni, ngoba i-SARS ibala kabusha yonke into ngesikhathi se-assessment isekelwe kumakhilomitha ebhizinisi nawangasese angempela, kodwa kuyithinta imali yakho yenyanga nokuthi ungase ukweletwe yi-SARS noma uthole imali ebuyiselwayo lapho ufayila.
Amagama Abalulekile Ozowabona Kuleli Khasi
| Igama | Lisho ukuthini |
|---|---|
| Amakhilomitha ebhizinisi | Amakhilomitha ashayelwa ngezinhloso zomsebenzi, abhalwa ku-logbook. Ukuvakashela amakhasimende, ukuya ezindaweni zomsebenzi nokuhamba phakathi kwamahhovisi ngomsebenzi kuyabalwa. |
| Amakhilomitha angasese | Konke okunye: ukuya nokubuya endaweni yakho yomsebenzi ejwayelekile, nanoma yikuphi ukusetshenziswa komuntu siqu kwemoto. |
| I-logbook | Irekhodi elihambisana ne-SARS lohambo ngalunye lwebhizinisi (usuku, indawo oya kuyo, injongo, amakhilomitha) kanye nezibalo ze-odometer ekuqaleni nasekupheleni konyaka wentela. |
| I-deemed cost | Ithebula elisemthethweni le-SARS lezindleko ngekhilomitha, elisekelwe kunani lemoto yakho, elisetshenziselwa ukubala i-deduction yakho ngaphandle kokulandelela zonke izindleko zangempela. |
| Izinga elibekiwe ngekhilomitha | Izinga elimisiwe le-SARS elisetshenziswa ku-reimbursive travel allowance, lapho okukhokhwa ngaphansi kwalo kuvamise ukungakhokhiswa intela. |
| I-reimbursive travel allowance | Inkokhelo ngekhilomitha ngalinye lokuhamba kwebhizinisi kwangempela, ekhokhiswa intela ngendlela ehlukile kwi-travel allowance emisiwe yenyanga. |
| I-IRP5 | Isitifiketi umqashi wakho asikhiphayo esibonisa imali yakho yonyaka nezinto ezisusiwe, kufaka phakathi i-travel allowance yakho ngaphansi kwe-source code yayo. |
| I-ITR12 | I-tax return yakho yonyaka yomuntu ngamunye, lapho i-travel allowance deduction yokugcina ifakwa futhi ilinganiswe khona. |
Ukufaka Isicelo Se-Travel Allowance Deduction Ngesikhathi Se-Tax Return
I-PAYE esuswa nyanga zonke iyisilinganiso nje. Ukuze ufake isicelo se-travel allowance deduction yangempela ofanelwe yiyo, udinga i-logbook enemininingwane ehlanganisa unyaka wonke wentela, ebhala usuku, indawo oya kuyo, injongo, namakhilomitha ohambo ngalunye lwebhizinisi, kanye nezibalo ze-odometer zemoto yakho zokuvula nezokuvala ngomhla ka-1 Mashi nangomhla ka-28/29 Februwari. Ngesikhathi se-assessment, i-SARS iqhathanisa amakhilomitha akho ebhizinisi nawo wonke amakhilomitha owahambile bese isebenzisa i-deemed cost ngekhilomitha evela kumathebula asemthethweni e-SARS e-travel allowance, noma izindleko zakho zangempela (uphethiloli, ukulungiswa, umshwalense, nokuguga) uma ugcine amarekhodi aphelele. Inani elingasuswa bese libhekiswa ku-travel allowance ephelele ebonakala ku-IRP5 yakho, hhayi kuphela kwingxenye ekhokhiswe intela nyanga zonke, yingakho abasebenzi abaningi abanokusetshenziswa kwangempela kwebhizinisi bethola imali ebuyiselwayo ngemva kokufayila i-ITR12 yabo.
I-Travel Allowance Uma Iqhathaniswa Ne-Reimbursive Travel Allowance
Ungadidi i-travel allowance emisiwe ne-reimbursive travel allowance. I-allowance emisiwe, uhlobo lesi sibalo esilufakayo, ikhokha inani lamarandi elimisiwe nyanga zonke kungakhathaliseki ukuthi ushayele ibanga elingakanani, futhi ilandela umthetho we-80%/20% we-PAYE. I-reimbursive allowance yona ikhokha izinga elibekiwe ngekhilomitha ngamakhilomitha ebhizinisi ahanjiwe ngempela, aqinisekiswe nge-logbook, futhi ivamise ukungakhokhiswa intela kuze kufike kulelo zinga elibekiwe le-SARS, lapho kuphela amakhilomitha angaphezu kwemikhawulo ethile noma amazinga angaphezu kwalelo nani ekhokhiswa intela. Abasebenzi abaningi bathola inhlanganisela yakho kokubili ku-IRP5 yabo, ngakho kubalulekile ukubheka iphepha lakho lomholo ukuze ubone ukuthi i-allowance yakho iwela ngaphansi kwayiphi i-source code.
Isibonelo Esibaliwe
Ake sithi umsebenzi uhola R30,000.00 ngenyanga futhi uthola i-travel allowance yenyanga engu-R5,000.00, ekhokhiswa intela ngezinga elijwayelekile lika-80%. U-R4,000.00 waleyo allowance wengezwa emalini yakhe ekhokhelwa intela, okuholela cishe ku-R1,143.72 we-PAYE eyengeziwe esuswa nyanga zonke, okushiya i-travel allowance esulayo engaba ngu-R3,856.28. Uma umqashi wakhe esebenzise izinga lika-20% esikhundleni salokho, ngoba eneliseka ukuthi imoto isetshenziswa kakhulu ngebhizinisi, i-PAYE eyengeziwe yenyanga yehlela cishe ku-R260.00, okushiya i-allowance esulayo eseduze no-R4,740.00.
Imibuzo Ejwayelekile Ngentela Ye-Travel Allowance
Ikhokhiswa kanjani intela i-travel allowance eNingizimu Afrika?
I-SARS idinga ukuthi u-80% we-travel allowance emisiwe yenyanga ufakwe emholweni wesisebenzi ngenhloso ye-PAYE. Uma umqashi eneliseka ukuthi okungenani u-80% wokusetshenziswa kwemoto ngonyaka kuzoba ngokwebhizinisi, kufakwa u-20% kuphela.
Uyini umthetho we-80/20 we-travel allowance?
Ngumthetho onquma ukuthi ingxenye engakanani ye-travel allowance emisiwe ekhokhiswa intela nyanga zonke nge-PAYE: u-80% ngokwejwayelekile, noma u-20% uma umqashi eneliseka ukuthi imoto izosetshenziswa okungenani u-80% ngezinhloso zebhizinisi ngonyaka wentela.
Ingakanani i-travel allowance yami ekhokhiswa intela?
Nyanga zonke, u-80% noma u-20% we-allowance yakho wengezwa emalini ekhokhelwa intela ye-PAYE, kuye ngokuhlolwa komqashi wakho. Ekupheleni konyaka, ku-ITR12 yakho, ingxenye yangempela ekhokhiswa intela ibalwa kabusha kusetshenziswa iphesenti lamakhilomitha ebhizinisi elisuka ku-logbook yakho.
Ngiyibala kanjani intela ye-travel allowance eNingizimu Afrika?
Phindaphinda i-travel allowance yakho yenyanga ngo-80% (noma u-20% uma kuvunyiwe), wengeze lokho emholweni wakho, bese ubala i-PAYE kwinani elihlanganisiwe usebenzisa ama-bracket e-SARS. Lesi sibalo senza leso sibalo sentela ye-travel allowance ngokuzenzakalelayo esikhundleni sakho.
Ngibala kanjani i-travel allowance deduction yami?
Sebenzisa iphesenti lamakhilomitha ebhizinisi elisuka ku-logbook yakho ku-deemed cost ngekhilomitha ye-SARS noma kuzindleko zangempela zemoto yakho, bese ususa lelo nani ku-travel allowance ephelele ebonakala ku-IRP5 yakho lapho ugcwalisa i-ITR12 yakho.
Ingabe ngiyidinga i-logbook ye-travel allowance yami?
Yebo. Ukuze ufake isicelo se-travel allowance tax deduction nge-logbook ngesikhathi se-assessment, i-SARS idinga irekhodi lohambo lwebhizinisi kanye nezibalo ze-odometer zemoto yakho zokuvula nezokuvala zonyaka wentela. Ngaphandle kwayo, ayikho i-deduction engafakwa isicelo sayo.
I-travel allowance iyithinta kanjani i-PAYE?
Ikhulisa imali edluliswa kumathebula entela e-PAYE nyanga zonke, kodwa kuphela kwingxenye ekhokhiswa intela (u-80% noma u-20%), hhayi kuyo yonke i-allowance. Lokhu kukhuphula ukususwa kwakho kwe-PAYE kwenyanga uma kuqhathaniswa nokuthola imali efanayo njengenzuzo engakhokhiswa intela.
Ingabe i-travel allowance ikhokhiswa intela nyanga zonke noma ngesikhathi se-tax return kuphela?
Kokubili. Abaqashi bagodla i-PAYE nyanga zonke kwingxenye ekhokhiswa intela ye-allowance njengoba ikhokhwa, bese i-SARS ibala kabusha intela yangempela ekweletwayo ku-allowance ephelele ngesikhathi se-assessment isekelwe kumakhilomitha ebhizinisi angempela, okungaveza imali ebuyiselwayo noma intela eyengeziwe okufanele ikhokhwe.
Uyini umehluko phakathi kwe-travel allowance ne-reimbursive travel allowance?
I-travel allowance emisiwe ikhokha inani elimisiwe lenyanga kungakhathaliseki ukuthi mangaki amakhilomitha ahanjiwe futhi ilandela umthetho we-80%/20% we-PAYE. I-reimbursive allowance ikhokha izinga elibekiwe ngekhilomitha elishayelwe ngempela futhi ivamise ukungakhokhiswa intela kuze kufike kulelo zinga.
Amathuluzi Nemihlahlandlela Ehlobene
- Umhlahlandlela We-Travel Allowance Tax Deduction: incazelo egcwele ye-logbook, i-deemed cost ne-ITR12.
- Isibalo Se-PAYE: bona intela yakho yonke yenyanga nomholo owuthathayo uye ekhaya.
- Isibalo Se-UIF: bala umnikelo wakho we-UIF wangenyanga.
- Isibalo Sentela Ye-Bonus: hlola ukuthi i-bonus noma i-13th cheque ikhokhiswa kanjani intela.
- Isishintshi Somholo: shintsha umholo wakho phakathi kwehora, usuku, iviki, inyanga nonyaka.
- Isibalo Se-Medical Aid Credit: bona i-credit yakho ye-medical scheme yenyanga.
- Indlela I-PAYE Esebenza Ngayo: incazelo egcwele yohlelo lwama-bracket i-allowance yakho ekhokhiswa intela ngaphansi kwalo.
- Amathebula Entela Aphelele: ama-bracket nama-rebate e-SARS asetshenziswe kulesi sibalo.
- Isibalo Se-Provisional Tax: qagela intela ye-provisional uma futhi uzenzela noma unebhizinisi.