Kungani intela ye-travel allowance idida amaphepha omholo amaningi
Uma uthola i-travelling allowance emisiwe yenyanga kumqashi wakho, cishe usuqaphele ukuthi iphepha lakho lomholo alikhokhisi intela enanini eliphelele. Futhi ayikhululekile entelaeni. Lowo mehluko phakathi "kokukhokhiswa ngokugcwele" "nokungakhokhiswa nhlobo" yikona kanye okudida abantu. I-travel allowance ihlala endaweni engaqondakali. I-SARS iphatha ingxenye yayo njengemali engenayo ekhokhiswa intela nyanga zonke nge-PAYE, bese iyihlola kabusha ngokuphelele kanye ngonyaka uma ufaka isitatimende sakho sentela. Lo mhlahlandlela uhamba nazo zombili izingxenye zaleyo nqubo, nokuthi zihambisana kanjani.
Ingxenye 1: Umthetho we-PAYE wenyanga (umthetho we-80/20)
Nyanga zonke, umqashi wakho akayikhokhisi intela yonke i-travel allowance yakho. Esikhundleni salokho, imithetho ye-SARS ithi kumele engeze u-80% noma u-20% we-allowance emalini yakho engenayo ekhokhiswa intela ngaphambi kokubala i-PAYE:
- U-80% ofakwayo (okuvamile): usebenza ngaphandle uma umqashi wakho ehlole ngokukhethekile futhi eneliseka ngenye indlela.
- U-20% ofakwayo: usebenza kuphela uma umqashi wakho eneliseka ukuthi okungenani u-80% wokusetshenziswa kwemoto yakho onyakeni wentela kuzoba ngokwebhizinisi. Umthengisi ohlala esemgwaqweni uyisibonelo esijwayelekile.
Lesi yisilinganiso sokugodla, akukho okunye. Sikhona ukuze i-SARS iqoqe cishe inani elifanele lentela phakathi nonyaka esikhundleni sesikweletu esikhulu, esingalindelekile ngesikhathi sokuhlolwa. Ungabona ukuthi lokhu kusebenza kanjani ngama-randi usebenzisa isibalo sethu sentela ye-travel allowance, esidlulisa umholo wakho ne-allowance kuma-bracket amanje e-SARS.
Ingxenye 2: Ukubuyekezwa konyaka (lapho okususwayo kwakho kwangempela kukhona)
Ukususwa kwe-PAYE kwenyanga akulokothi kube yizwi lokugcina. Uma ufaka i-ITR12 yakho, ufaka isicelo sokususwa kwe-travel allowance okwehlukile okusekelwe ekusetshenzisweni kwakho kwangempela kwebhizinisi konyaka, bese i-SARS ikubuyekeza kuqhathaniswa nalokho okuvele kugodliwe nge-PAYE. Yilapha i-logbook ibaluleke khona kakhulu. Ngaphandle kwayo, i-SARS ingakwenqabela ukususwa ngokuphelele, kungakhathaliseki ukuthi wahamba kangakanani ngokwebhizinisi.
Ukugcina i-logbook ehambisanayo
I-logbook ezokwazi ukumelana nokuhlolwa kwe-SARS idinga, okungenani:
- Isibalo se-odometer yemoto yakho ngomhla ka-1 Mashi (ukuqala konyaka wentela) nango-28/29 Februwari (ukuphela konyaka wentela)
- Usuku lwalo lonke uhambo lwebhizinisi
- Indawo oya kuyo nenjongo yebhizinisi yohambo ngalunye
- Amakhilomitha ahanjwe kulolo hambo
Kusukela kulokhu, i-SARS ibala amanani amabili onyaka: amakhilomitha akho ebhizinisi ewonke namakhilomitha akho ewonke ahanjiwe (awebhizinisi kanye nawangasese, kufaka nohambo lwakho lwansuku zonke lokuya emsebenzini, oluhlala lubalwa njengolwangasese, hhayi olwebhizinisi). Ukuhlukanisa amakhilomitha ebhizinisi ngamakhilomitha ewonke kukunika iphesenti lakho lokusetshenziswa kwebhizinisi. Le nombolo eyodwa yiyona konke okususwayo kwakho okuncike kuyo.
I-deemed cost vs i-actual cost: ukukhetha indlela yokususa
Uma usulazi iphesenti lakho lokusetshenziswa kwebhizinisi, ulisebenzisa kwenye yezisekelo ezimbili zezindleko:
- I-deemed cost: i-SARS ishicilela ithebula lonyaka lamanani amisiwe okulungisa nawopetroli ngekhilomitha, ahlukaniswe ngenani lemoto yakho. Le yindlela elula. Akudingeki ugcine yonke irisidi kapetroli neyokulungisa, kudingeka i-logbook nenani lemoto yakho kuphela.
- I-actual cost: uma ugcine amarekhodi aphelele alokho imoto ekubize khona ukuyisebenzisa (upetroli, ukulungisa, umshwalense, izimali zelayisense nokuguga), ungasusa iphesenti lakho lokusetshenziswa kwebhizinisi kulezo zindleko zangempela. Lokhu kungakhipha inani elikhulu elisusiwe emotweni ebizayo noma ehamba amakhilomitha amaningi, kodwa kudinga ukugcinwa kwamarekhodi okuningi kakhulu.
Kungakhathaliseki ukuthi usebenzisa yiphi indlela, amazinga nama-band amanje ashicilelwa yi-SARS ngqo futhi abuyekezwa ngezikhathi ezithile; ngoba ayashintsha, lo mhlahlandlela ngamabomu awucaphuni amanani amisiwe ama-randi lapha. Hlola amathebula amanje e-SARS e-travel allowance, noma ubuze umuntu obhalisiwe wezentela, ukuze uthole amanani aqondile onyaka wamanje, bese ubheka ikhasi lethu lamathebula entela ukuze uthole ama-bracket e-PAYE asebenza engxenyeni ekhokhiswa intela.
I-travel allowance emisiwe vs i-reimbursive travel allowance
Lezi zimbili zivame ukudideka ngoba zombili zihlobene nokusebenzisa imoto yakho emsebenzini, kodwa zikhokhiswa intela ngendlela ehluke ngokuphelele:
| I-travel allowance emisiwe | I-reimbursive travel allowance | |
|---|---|---|
| Ikhokhwa kanjani | Inani lama-randi elimisiwe nyanga zonke | Izinga ngekhilomitha lebhizinisi elihanjiwe ngempela |
| Indlela ye-PAYE | U-80% noma u-20% ukhokhiswa intela nyanga zonke | Ngokuvamile ayikhokhiswa ntela kuze kufike ezingeni elibekwe yi-SARS ngekhilomitha |
| Idinga i-logbook? | Yebo, ukuze ufake isicelo sokususwa ekupheleni konyaka | Yebo, ukusekela amakhilomitha ebhizinisi abuyiselwe |
| Ikhodi evamile ye-IRP5 | 3701 | 3702 |
Ezinye izisebenzi zithola zombili ku-IRP5 eyodwa, i-allowance emisiwe eyisisekelo kanye nokubuyiselwa kwamakhilomitha angaphezu komkhawulo othile. Hlola iphepha lakho lomholo namakhodi e-IRP5 uma ungaqiniseki ukuthi yikuphi okusebenza kuwe.
Isibonelo esibaliwe
Cabanga isisebenzi esihambe amakhilomitha angu-28,000 onyakeni wentela, lapho i-logbook yaso ibonisa ukuthi angu-19,600 abe ngawebhizinisi. Lelo yiphesenti lokusetshenziswa kwebhizinisi elingu-70%. Uma i-deemed cost ye-SARS ye-band yenani lemoto yaso ikhipha inani elithile lama-randi ngekhilomitha, sizophindaphinda lelo zinga ngamakhilomitha angu-19,600 sithole okususwayo kwaso, bese sisusa lokho ku-travel allowance ephelele eboniswa ku-IRP5 yaso ukuthola i-travel allowance yaso yangempela ekhokhiswa intela yonyaka. Uma lelo nani liphansi kunenani elingu-80% we-allowance umqashi wabo asewukhokhise intela nyanga zonke, umehluko wehlisa intela yabo ehloliwe futhi ungakhipha imali ebuyiselwayo. Uma liphakeme, bangase bakweletwe i-SARS. Yingakho ukususwa kwe-PAYE kwenyanga nomphumela wonyaka kungabukeka kuhluke kakhulu. Futhi yingakho i-logbook enhle izikhokhela yona.
Imibuzo evame ukubuzwa
Ibalwa kanjani intela ye-travel allowance eNingizimu Afrika?
Umqashi wakho wengeza u-80% (noma u-20%, uma kuvunyiwe) we-travel allowance yakho yenyanga emalini yakho engenayo ngaphambi kokubala i-PAYE. Ngesikhathi sokufaka isitatimende, i-SARS iphinda ibale inani langempela elikhokhiswa intela isebenzisa iphesenti lamakhilomitha ebhizinisi asuka ku-logbook yakho, ilisebenzise ethebulini le-deemed cost noma ezindlekweni zangempela zemoto yakho.
Ingakanani ingxenye ye-travel allowance yami ekhokhiswa intela?
Ngenyanga, u-80% noma u-20% we-allowance ukhokhiswa intela nge-PAYE njengesilinganiso. Ingxenye ekhokhiswa intela ngempela uma usufaka isitatimende yilokho okusalayo ngemva kokususa okususwayo kohambo lwebhizinisi okusekelwe ku-logbook kwi-allowance ephelele.
Kubalwa kanjani okususwayo kwe-travel allowance?
Hlukanisa amakhilomitha akho ebhizinisi ngamakhilomitha akho ewonke onyaka wentela uthole iphesenti lokusetshenziswa kwebhizinisi. Sebenzisa lelo phesenti ku-deemed cost ye-SARS ngekhilomitha ye-band yenani lemoto yakho, noma ezindlekweni zakho zangempela ezinamarekhodi, uthole inani lakho elisusiwe.
Kusebenza kanjani ukususwa kwentela ye-travel allowance nge-logbook?
I-logbook ehambisanayo ibhala usuku, indawo oya kuyo, injongo namakhilomitha alo lonke uhambo lwebhizinisi, kanye nesibalo se-odometer yemoto yakho ekuqaleni nasekupheleni konyaka wentela. I-SARS ikusebenzisa lokhu ukubala iphesenti lakho lokusetshenziswa kwebhizinisi nokuqinisekisa okususwayo okufakile.
Iyithinta kanjani i-travel allowance i-PAYE?
Ikhuphula imali engenayo esetshenziselwa ukubala i-PAYE yenyanga, kodwa kuphela engxenyeni ekhokhiswa intela (u-80% noma u-20%) ye-allowance, hhayi inani eliphelele. Lokhu kuvela njengentela eyengeziwe egodliwe ephesheleni lakho lomholo futhi kubuye kubuyekezwe uma ufaka i-ITR12 yakho.
Okunye ongakufunda
- Isibalo Sentela Ye-Travel Allowance: bona umthelela wayo ku-PAYE yenyanga ngama-randi.
- Indlela I-PAYE Esebenza Ngayo: qonda uhlelo lwama-bracket olungemuva kwakho konke ukubala kule sayithi.
- Ama-Rebate Entela Achazwe: indlela ama-rebate asekelwe eminyakeni ehlisa ngayo intela yakho yonyaka.
- Amathebula Entela Aphelele: ama-bracket, ama-rebate nemikhawulo ye-SARS esetshenziswa kule sayithi.
- Isibalo Sentela Ye-Provisional: kubalulekile uma futhi uhola imali yomsebenzi ozimele noma yebhizinisi.