Imbangela ukukhubazeka, 02. amakhodi izizathu ukukhubazeka

Ukwenza ilivu yokugula imodeli olusha kuhilela bengena idatha amafomu ifomu digital. Lolu hlobo lwe-ukugcwaliswa kusiza ukucutshungulwa imibhalo. Ngaphezu kwalokho, isikhathi esiningi igcinwa njengoba abasebenzi bezokwelapha, kanye ne-accounting ochwepheshe ekulungiseleleni ifomu bese ufaka idatha ku amanye amaphepha adingekayo. Esesizokuhlola ezinye amakhodi kubangela ukukhubazeka okukhulu kule ikhefu entsha ogulayo.

Uhlolojikelele

Ikhodi esikhundleni uphethwe esibhedlela esisha - nezidingo ifomu. Izinkomba ezilungiselelwe kule akhawunti inkampani sokubalwa izinzuzo. Ukuze kahle ukufeza ukubala, kufanele abone ukuthi iyini imbangela ukukhubazeka: ingozi noma isifo emsebenzini, ukuhlukumezeka noma zasekhaya zokugula abavamile. Inzuzo ibalwa ngendlela ebekiwe ngenani uMthetho Federal 255, imithetho elawula saziso isisebenzi umshuwalense social. Incazelo amakhodi izifo esibhedlela amashidi inikezwa ohlangothini reverse ifomu. Lolu lwazi lusetshenziselwa njengoba isikhulu wezokwelapha kanye ezimali inkomba ukugcwaliswa.

Amakhodi kubangela ukukhubazeka okukhulu kule ikhefu entsha ogulayo

Emsebenzini kungenzeka ukuthi umataniswe nabendlu noma izimo ezimbonini. Ngokusho FZ has amagugu amaningi, okuyinto kunqunywa imbangela ukukhubazeka. Ikhodi 02 - yimuphi angahlangani, hhayi encikene nokukhiqizwa. Isisebenzi sikaHulumeni futhi ingathola izingozi siqu. Ngesimo ke kuboniswa ukubaluleka 01. Uma ukukhubazeka lihlobene ingozi emsebenzini, wayesezibeka 04, ne isifo omsebenzi kumbe okubi kakhulu yayo - 07. I last amanani amabili kubonisa ukuthi ukubala izinzuzo oyokwenziwa ngendlela ethize.

Imithetho General ekubaleni

Njengoba kushiwo ngenhla, nesabelo ibalwa ngokusekelwe kulokho ikhodi ucezu ukukhubazeka "Imbangela" lizoqeda isisebenzi sezimo eziphuthumayo. Cabanga yasendlini, akuhlobene isimo ukukhiqiza. Uma imbangela ikhodi ukukhubazeka 02 noma 01, is kunakwe lapho kubalwa yamaholo eminyakeni ikhalenda 2 ezandulela ingozi. Ingabe futhi kunakwe le nkathi umshwalense. Uma usho imbangela ukukhubazeka - ikhodi 02 noma 01, kulesi sibalo izinzuzo is kunakwe ilungelo lokushintsha ngonyaka (s) sokukhokhiswa, uma kufanele ushiye ukukhulelwa kuye noma ukunakekelwa kwengane uma kwenzeka ukuthi lokhu kuzoholela ukwanda izinkokhelo. Uma ezingeni samanje mayelana umbuso ukwephulwa (siqaphela umqashi wakhe ukuchwensa) kuleli fomu, isinxephezelo kumele kungancipha. Uma imbangela ikhodi ukukhubazeka 02 noma 01, ukukhokhwa izindleko izinsuku 3 lokuqala ibuyiselwe kusukela impahla yeNkampani ke - at bangakunaki ukuphila FSS. Uma isilinganiso somholo umsebenzi ngalinye inyanga egcwele (ikhalenda) ingaphansi amaholo, noma bekungelona, sokubalwa izinzuzo esetshenziswa ubukhulu amaholo ngesikhathi okuvela isimo umshwalense.

Kubalwa izinzuzo ngaphansi umsebenzi ukulimala: iziqondiso

Lapho kubalwa isinxephezelo ezihlobene ukungakwazi owasuswa isifo omsebenzi kumbe ingozi, kufanele aqondiswe:

• UMthetho Federal № 125.
• Kunamaphuzu amaningana zoMthetho № 255 FZ, okuyinto awaphikisani uMthetho eshiwo ngenhla. Lezi zihlanganisa, ngokukhethekile, nezihloko 12-15. Ngo Art. 12 setha yinkathi ungacela ukukhokhwa izinzuzo, Art. 13 - ukuqashwa kukaNksz isinxephezelo endaweni yomsebenzi kanye kukhethwa inkampani, okuzokwenza ukuvikela (uma umuntu usebenza ezindaweni ezimbalwa). Isigaba 14 usungula inqubo kuhlaziywa and Art. 15 - usuku ukubala kanye nokukhokhwa.
• Regulation kwi ekubalweni isinxephezelo, samukelwa ngomthetho kahulumeni.
• imithetho ezimali, ukubala kanye ukukhokhelwa kwezimali ukuqaliswa kwe-umshwalense ayimpoqo yezenhlalakahle ngokumelene izingozi emsebenzini kanye nezifo occupational.

Ukuqokwa kanye yokukhokha

Uma kuleli fomu banikwa nezizathu zokukhubazeka amakhodi 04 futhi 07, inqubo lokusungula isinxephezelo udaba siyafana elisetshenziswa ukulimala yasendlini noma pathologies. Kulokhu, akukho umkhawulo inani nomholo. Njengasekugumbuqelweni ezivamile ukubala manual, isinxephezelo isifo omsebenzi kumbe ukukhubazeka ngenxa yokulimala emsebenzini ibalwa ngokuhambisana z / isisebenzi iminyaka engu-2, ayephambi okuvela konyaka mcimbi. Ayikho imikhawulo umkhawulo ukubaluleka c / n yingoba base encani yentela ngoba ezifana iminikelo umshwalense akusho ilinganisele usayizi, ngokungafani kulokho okufanelekile setha ukushiya womama.

inkonzo yempesheni

Ngokusho Art. 9 FZ № 125 izinzuzo ukukhubazeka izinkokhelo ezihlobene ukulimala emsebenzini noma izifo emsebenzini, eyenziwe-100% isilinganiso s / n isisebenzi. Isikhathi umshwalense ngesikhathi esifanayo akunandaba. Lobu buhlobo Kumiswa Art. 7 inani uMthetho Federal 255. Nokho, lesi sihloko hhayi okukhulunywe ngaye esihlokweni. 1, ch. 2 FZ № 255. Ngakho, isikhathi umshwalense akubhekwa e izibalo.

Inani inzuzo

isinxephezelo lemali ngeke zingancishiswa, ngisho noma kuleli fomu ishidi sezimo eziphuthumayo wammisela eveza okuthile okungavamile. Isibonelelo ikhokhelwa yonke inkathi ungekho emsebenzini kuze yokutakula noma babuyele ngokugcwele ukulahlekelwa amandla okwenza imisebenzi yazo inani u-100% isilinganiso s / n. Yehlisa inani isinxephezelo, ngisho uma kunezizathu ezisohlwini Art. 8 isibalo uMthetho Federal 255, umqashi unelungelo, njengoba lesi sihloko alikho ohlwini e Art. 1, ch. 2 FZ № 255.

Umthombo yokukhokha

Izindleko ibhizinisi ukuze nokukhokhwa isinxephezelo ngokuqondene ukukhubazeka ngenxa isifo emsebenzini noma ukulimala emsebenzini kufanele angabuyiselwa ngokugcwele bangakunaki ukuphila FSS, kuhloswe for umshwalense ayimpoqo nomphakathi. Umzimba ogunyaziwe ngeke susa lezi zindleko kusukela ezibanjwayo amaphrimiyamu, ngokuvumelana Art. 15, k. 7 FZ № 125, futhi p. 10 weMithethonqubo kwenkokhiso, ezimali kanye nezindleko kwezimali okuyinto eziye kugunyazwe isinqumo uhulumeni.

isinxephezelo part-

Zuza isikhundla abasebenzi ngokuqondene ukukhubazeka ngenxa yokulimala emsebenzini noma emsebenzini izifo, ikhokhwe ngokugcwele endaweni imisebenzi ngaphansi kwemigomo ye inhlanganisela zangaphandle. Nokho, kukhona imininingwane ehilelekile. Umsebenzi kufanele abe matasa zokugcina 2 iminyaka ngesikhathi umqashi efanayo kusukela osukwini okuvela kuyo umcimbi insured. Le mfuneko isethwe lento. ngaleyo ndlela 13 FZ № 255. Manual ibalwe komholo, kuchazwe Art. 14 isibalo uMthetho Federal 255 wathola ngesikhathi service, umsebenzi kanye neminye imisebenzi ku isinxephezelo ukhishwa kanye zikhokhelwe oVikelwe. Esimweni lapho into ethile. 13 Isimo is hhayi bahlangana, isisebenzi ithola inzuzo endaweni eyodwa (choice yakhe) ikhumbula ingxenye-lokukhokha.

PIT

I Tax Code inikeza uhlu isinxephezelo non-intela. izinzuzo Ukukhubazeka kulolu hlu Ayibalwa. Ngakho, isinxephezelo emsebenzini ngenxa yokulimala noma isifo emsebenzini emkhakheni wezezimboni kufanele kube PIT ndaba.

izibonelo

1. Lo chwepheshe, kokuba kwesikhathi umshuwalense esingaphansi kweminyaka emihlanu, wayengasakwazi okwesikhashana ukusebenza ngenxa yokulimala emsebenzini kusukela ngoJanuwari 1 kuya ku-February 15, 2013. Ubude okungesona sebhizinisi wayesesiswini somkhomo izinsuku 46. Ifomu esibhedlela udokotela wathi angahlangani - onguchwepheshe wafika reception ngosuku esimisiwe. Ukubala inzuzo zaba izamba ezilandelayo:

• ruble 635 000. - I-2012;
  ruble 613 000. - 2011.

Inani inzuzo ichazwa kanje. Njengoba umholo kule minyaka sokukhokhiswa akugcini ukubaluleka umkhawulo, nezinzuzo isilinganiso ngelanga - (613,000 + 635,000): 730 = 1709.59 ruble. Njengoba isinxephezelo abasebenzi 'ukulahlekelwa amandla abahola ibalwa ngenani amaphesenti ayikhulu ku Wed. s / n, futhi ngeke incike ubude umshwalense, le isabelo sansuku zonke beyoba ruble 1709,59. Kusukela isinxephezelo kuleli cala ayikwazi ukwenziwa ngaphansi kwanoma yiziphi izimo, le isisebenzi sezimo eziphuthumayo uphawu sokwephulwa kwe umbuso indiva. Ngakho, isamba senzuzo - 1709,59 x 46 izinsuku = ruble 78 641.14.

2. Uchwepheshe, kokuba kwesikhathi umshuwalense esingaphansi kweminyaka emihlanu ubudala, elapha ikhefu lokugula ngenxa yokulimala umthengi kusukela 19 Mashi ku-5 Ephreli 2012. Inani isikhathi - izinsuku 18. Ephula uphawu senziwa odokotela esibhedlela. Ukuze ukubala inani izinzuzo ziyabhekelelwa:

• ruble 102 000. - 2010 g.
  73 573.33 ruble. - ngo-2011

Chaza inani isinxephezelo. Ngokusho isinqumo salo myalo ku zomshwalense wezenhlalo, ukwephulwa yalezi zizathu umbuso waqaphela njengoba okudelelayo. Lokhu kusho ukuthi accountant kufanele inciphise kwemihlomulo kulabo abangamalungu akhokhela lo ngosuku olushiwo kudokotela usuku ukudedelwa umsebenzi. I s isilinganiso / n ngosuku (573,33 + 73 102 000): 730 = 240.51 ruble. isabelo sansuku zonke kuyinto 60% isilinganiso s / n - 144,31 ruble. Kuze usuku ukunciphisa lokukhokha kuyoba ulingana 144.31 x 11 (kusukela 19 kuya 29 Mashi) = ruble 1587.41. Manje kubalulekile ukubala isinxephezelo elandelayo ukwephulwa (kusukela ngo-March 30 kuya ku-April 5 - 7 izinsuku). Okokuqala kubalwa isabelo sansuku zonke of amaholo nsuku lapho kuyehla. Lapha kufanele kuphawulwe ukuthi uma kusetshenziswa Coefficient lesifunda emhlabathini, amaholo zomsebenzi kwandisa ke. Ngaphezu kwalokho, kufanele wanezela ukuthi yesikhashana ukukhubazeka womama (womama) esetshenziswa Federal SMIC ngokuqondile esabekwa Russian Federation. Ngakho, isabelo sansuku zonke kuba:

• Ngo-March 2012 - 4611: 31 = 148.74 ruble.
  Ngo-April 2012 - 4611: 30 = ruble 153.7.

Okulandelayo, kufanele siqhathanise inani izinzuzo, ibalwe amaholo kanye isilinganiso nomholo langempela:

144.31 futhi 148.74 - ngoMashi futhi 144.31 futhi 153.7 - ngo-Ephreli.

Kukhona ukukhetha esivuna imali ezincane - ruble 144,31. futhi kunqunywa inani isinxephezelo ukuze zilungele isikhathi lapho kufanele encishisiwe:

X = 7 144.31 1010.17 RUB.

Ngaphezu kwalokho kuchazwe isinxephezelo Imininingwane:

+ = 1010,17 1587,41 2597,58 ruble.

Of madlana izinsuku ezintathu zokuqala inxephezelwa umqashi. Kusukela 4th usuku nesabelo liyakushunyayelwa ihlawulelwa kusukela Isikhwama we FSS.