Employment Tax Incentive isiZuluSARS Home > Types of Tax > Pay As You Earn > Employment Tax Incentive (ETI) > Employment Tax Incentive isiZuluUMHLOMULO WENTELA YABAQASHI (ETI)Kungani kukhona lo mhlomulo we-ETI?Izigidi zolusha lwaseNingizimu Afrika lushiywe ngaphandle kwezomnotho, ngalokho-ke luzithola lubhekene nengwadla yokuswela imisebenzi, ukuphelelwa lugqozi kanye nokucindezelwa kwezomnotho. Amazinga aphezulu okuswela imisebenzi kwabantu abasha kusho ukuthi kabazuzi makhono noma isispiliyoni ookudingekayo ukuze kuqhube umnotho uye phambili. Lokhu kusweleka kwamakhono kungaba nomthelela omubi emnothweni ekuhambeni kwesikhathi.ENingizimu Afrika ukusweleka kwamakhono nesipiliyoni okukhona njengamanje kanjalo nendlela okubukwa ngayo ukunqinda kwemithetho yezemisebenzi kwenza labo abansezingeni lokuqasha babe manqika ukuqasha ulusha.Njengomqashi eNingizimu Afrika, usunethuba manje lokufukula izinga lokuqasha ulusha oluthungatha imisebenzi.Uyini wona lo mhlomulo?I-ETI ungumhlomulo okuhloswe ngawo ukukhuthaza abaqashi ukuba baqashe ulusha oluthungatha imisebenzi. Luqale ukusebenza kusukela ngo-1 kuMasingana 2014.Yini ezozuzwa ngabaqashi?Esingakuzuza nge-ETI yilokhu:Izonciphisa izindleko zabaqashi zokuqasha ulusha ngamatulo okwabelana ngezindleko nohulumeni ngokuthi bavunyelwe ukunciphisa isamba seNtela-Nganzuzo (i-PAYE) oyikhokhayo kepha ushiye umholo oholwa ngumsebenzi ungaphazamisekanga.Isibonelo, abaqashi ababhalisele iPAYE, nabaqashe umuntu inyanga yonke kaNhlolanja 2014 ehola u-R2000, bazokwephulelwa u-R1000 nyangazonke kuleyo PAYE obekufanele bayikhokhe (inqobo nje uma umsebenzi kungokulungele lokhu ngokwemigomo ebekiwe eyisidingo). Ngeminye imininingwane ngokusebenza kwe-ETI, cindezela lapha.Abaqashi bazokwazi ukufaka isicelo semihlomulo yabo bonke abasebenzi abafanelekile yesikhathi esiyizinyanga ezingama-24. Ngeminye iminiiningwane cindezela lapha.Isamba somhlumulo siyahluka ngokuhambisana nomholo oholelwa lowo nalowo msebenzi ofanelekile nanokuthi umsebenzi lowo ubeqashwe ezinyaneni ezili-12 zokuqala noma ezesibili zohlelo lwe-ETI. Ngeminye imininingwane cindezela lapha .Lo mhlomulo uzohambisana nezinhlelo zikahulumeni ezivele zikhona ezinezinjongo ezifanayo, isib. Izivumelwano zemifundaze.Injongo ye-ETI ngukuletha ukuqashwa kakhulu kolusha oluthungatha imisebenzi.Ngubani ofanelekile?Umqashi ufanelekile ukufaka isicelo somhlomulo we-ETI uma umqashi -Eyibhalisele iNtela Yabasebenzi, kumbe ungofanelekile ukubhalisela i-PAYE (isib. Umqashi akakwazi ukuvele afake isicelo se-ETI, kufanele abe nazo zonke ezinye izidingo zokubhalisa)Kungeyona ingxenye kahulumeni kazwelonke, yesifundazwe noma wasekhayaKungesona isikhungo sikahulumeni esibhaliswe ngokweShedula 2 noma 3 soMthetho WokuPhathwa KweMali Yomphakathi (ngaphandle kwalezo zikhungo zomphakathi eziqokwe nguNgqongqoshe WezeMali ngeSaziso kuSomqulu)Kungesona isikhungo sikamasipalaEngaphunziswanga nguNgqongqoshe WeziMali ngenxa yokudedela umsebenzi kumbe ngokungafinyeleli kwimibandela njengokubekwa kwayo ngokomgomo kaNgqongqoshe.Isu-Ngqangi: uma ufuna ukubona ukuthi ungumqashi ofanelekile yini cindezela lapha.Ngimbona kanjani ongumsebenzi ofanelekile?Isu-Ngqangi: Akukho mkhawulo wesibalo sabasebenzi abafanele abangaqashwa ngumqashi.Umuntu uba ngumsebenzi ofanelekile uma -Enomazisi osemthethweni waseNingizimu Afrika, Incwadi Yegunya YabaBhacile kumbe Umazisi okhishwe ngokomthethoEneminyaka yobudala ephakathi kweli-18 kuya kweli-29 ( qaphela ukuthi umkhawulo weminyaka yobudala kawusebenzi uma umsebenzi esebenzela umqashi ngaphakathi kwesizinda sezomnotho esikhethekile (i-SEZ)kanti naye umqashi usebenzela esizindeni esinjalo, kumbe uma umsebenzi eqashwe ngomunye umqashi osebenza embonini eklanywe nguNgqongqoshe weziMali)Engeyena umsebenzi wasezindliniEngeyena “umuntu onobuhlobo” nomqashiAqashwa ngumqashi noma umuntu ogunyazwe ngumqashi ngomhlaka -1 kuMfumfu 2013 noma ngemva kwawo futhiEholelwa umhlolo osesigabeni esilinganiselwe loyo mqashi noma uma isigaba somholo singasebenzi, eholelwa okungenani u-R2000 ( lapho umsebenzi ofanelekile eqashwe amahora ali-160 ngenyanga) kepha kungevi ku-R6000Okunqala: Inani le-ETI elingafakelwa isicelo ngumqashi lincike enanini lomholo alikhokhela abasebenzi abafanelekile. Uma umsebenzu esebenze ngaphansi kwamahora ali-160 ngenyanga, umholo kufanele ulinganiselwe amahora ali-160 ngenyanga ukuze kubalwe isamba se-ETI. Isamba singabalwa-ke bese silanginiselwa ngokwehiliswa sibe sesigabeni esifanayo. Bheka eminye imininingwane lapha.Izinhlawulo ziyosebenza na?Yebo, kuzokuba nezinhlawulo uma:Umqashi efaka isicelo se-ETI uma umsebenzi efanelekile futhi ehola ngaphansi komholo obekiwe njengomncane ogunyaziwe (noma ongaphansi kuka-R2000 lapho umholo omncane ogunyaziwe ungasebenzi). Kuzothathwa inhlawulo engafika kumaphesenti ali-100% emali etholwe ku-ETI ngalowo msebenzi. Lokhu kuyosho ukukhokha ngaphansi kwesilinganiso okuyiso sentela yomsebenzi futhi kungase kube nenzalo kanye nezinhlawulo ezihambisana NoMthetho WokuSingathwa KweNtela.Umqashi kubonakala sengathi umqashi umchithile umsebenzi ukuze aqashe omunye umsebenzi ofanelekile. Kuzofuneka inhlawulo ka-R30 000 walowo nalowo msebenzi amchithile.Uzokuba khona ithuba elingakanani?Umhlomulo loba ubekelwe ukuba unqamuke zingama-31 kuZibandlela 2016 kepha kuzobuyekezwa ukusebenza kwawo ukuze kunqunywe ukuba uqhutshezwe na.Umqashi angakwazi ukufana isicelo somhlomulo wezinyanga ezingama-24 wabo bonke abasebenzi abafanelekile.Udingo usizo?Shayela i-Contact Centre ku-0800 00 SARS (7277), kumbe uvakashele Igatsha lakwa-SARS eliseduze nawe.Isu-ngqangi: Amatulo okubala kwesinye isikhathi ayaphica ngakho sibeke izibonelo zezigaba zokubala i-ETI, cindezela lapha.Last Updated: 28/06/2016 3:24 PM ​
