Ezi zicwangciso zomhlalaphantsi zinkulu kulabo abaqeshwe ngabasebenzi.
Kukho iintlobo ezininzi zeeprojethi zokuthatha umhlala-phantsi ezikhoyo ukuba zikhethwe ukuba uhlala phantsi. Ilungelo liya kuxhomekeka ekubeni ungathanda ukufaka isandla, kwaye ukuba unayo okanye uceba ukuba nabasebenzi. Izicwangciso ezine zomhlala-phantsi ezidweliswe ngezantsi zizicwangciso zomhlala-phantsi ezisetyenziselwa kakhulu abo bazisebenzisayo.
1. I-SEP - iProgram yePension Pension-Self-employed
I-SEP, okanye iPlani yePension Pension-Employed, isicwangciso esikhulu sokuthatha umhlala-phantsi ukuba unabasebenzi.
Iphepha lePhepha lokuvula olu hlobo lwesicwangciso aluncinane. Uninzi lweenkampani zotyalo-mali, iifenki zokurhweba kunye neebhanki ezinkulu ziya kunika inguqu ye-SEP yabanikazi bamashishini abancinci.
Umnikelo ophezulu: ubuncinane be-25% yemali engenayo okanye i-$ 54,000 ngo-2017. (Kwakuyi-53,000 yamawaka ngo-2015 no-2016.)
Imali efunekayo: Akukho. Ukuba unabasebenzi kwaye bafanelekile ukuba banikele ipesenti yegalelo labo kwi-akhawunti yabo ye-SEP, njengepesenti yembuyekezo yakho enokuba negalelo kwi-akhawunti yakho ye-SEP.
Ukuba emva koko ufumana abasebenzi kufuneka ube negalelo kubo ukuba:
- Usebenzele wena 3 kwiminyaka emi-5 edlulileyo
- Ukufumana okungaphezulu kwama-$ 600 ngonyaka ngo-2015, ngo-2016 no-2017 (i-$ 550 ngonyaka ngonyaka ka-2014)
- Ngaba uneminyaka engama-21 okanye ngaphezulu
Funda kabanzi kwi-IRS nge-FAQ ye-Retirement Plan malunga nee-SEP.
2. Umntu ngamnye (k) kunye noNcedo loNcedo
Lo mntu (k) isicwangciso singuqulelo olulula lwezithethe zemveli 401 (k).
Isicwangciso sokuthatha umhlala-phantsi esilungiselelwe kuphela abaqeshwe ngabasebenzi abangenawo abasebenzi ababhekiselele ukuba kusebenza kakuhle kumashishini anomnini omnye / umqeshwa omnye, okanye kumashishini apho indoda nomfazi kuphela ngumnini / umqeshwa.
Esi sicwangciso sivumela ezimbini iintlobo zeminikelo: umrhumo wokuxhaswa kwemivuzo kunye negalelo lokwabelana ngenzuzo.
Ngenxalenye yokuxhaswa kwemivuzo yenkxaso, ezinye iiplani zinika ukhetho lokwenza umrhumo wendabuko, urhoxiso lwentlawulo, okanye ukuseka isicwangciso esivumela iRoth (emva kwentlawulo yerhafu). Inxalenye yokuxhaswa kwemivuzo yenkxaso kufuneka yenziwe ngoJanuwari 15 wonyaka olandelayo kunyaka wekhalenda inxaxheba.
Inxalenye yokwabelana ngenzuzo yenkxaso ingaba ngama-25% wemali engenayo (inzuzo engenayo emva kweendleko zoshishino). Oku akunakulinganiswa de kube unyaka uphele kwaye ezinye iintlawulo zerhafu zenziwe. Ude ude ufike kwixesha lokugqibela lokufakela irhafu kunye nezandiso ukwenzela ukuba wenze isabelo sokwabelwana ngenzuzo yegalelo lakho.
Igalelo lokuxhaswa komvuzo ophezulu: $ 18,000 ngo-2015, 2016, no-2017 (i-$ 17,500 ngo-2014). Ukuba uneminyaka yobudala engama-50 okanye ngaphezulu, unokwenza i-$ 6,000 eyongezelelweyo njengomnikelo wokubambisa ukuhlawula umvuzo ngo-2015, 2016 no-2017 (kwakuyi-$ 5,500 ngo-2014).
Igalelo elikhulu lokwabelana ngenzuzo: i-25% yemali engenayo, kodwa igalelo elipheleleyo (ukuchazwa kwemivuzo kunye nokwabelana ngenzuzo) kwesi si cwangciso asikwazi ukudlulela i-R6 000 zamawaka ngo-2017 / i-53,000 zamawaka ngo-2015 kunye no-2016 / i-$ 52,000 ngo-2014 (ngaphezulu kwesi umrhumo wokumisela umvuzo xa ufanelekile ukwenza loo nto.)
Ngenxa yokuba esi sicwangciso sivumela ezimbini iintlobo zeminikelo, ngamanye amaxesha unokubeka imali engakumbi kwi-tax benefit-benefit basis kunye ne-Individual (k) kwisicwangciso se-SEP, nokuba ngaba wenza umlinganiselo ofanayo unyaka unyaka.
Umzekelo: masithi sithi wenze i-$ 100,000 intlawulo yeendleko zonke:
- Nge-SEP ungafaka i-$ 25,000.
- Ngomntu ngamnye (k) unokwenza i-$ 18,000 njenge-poster salary kunye ne-25,000 ye-$ njengengxenye yokwabelana ngenzuzo.
(Ukubala akuyona into elula nje ngokuba oku kufuneka uthabathe irhafu yerhafu yokuqeshwa. Kufuneka ucele i-preparer yakho yerhafu ukugqiba inani lakho lokugqibela elivunyelweyo.)
Imali efunekayo: Akukho. Unokhetho lokwenza umrhumo wokuxhaswa kwemivuzo, ukwabelana ngenzuzo, kokubili okanye akukho. Ukuba unabasebenzi abafanelekile, kuya kufuneka ukuba utshintshe izicwangciso uze wenze igalelo kubo.
Uninzi lweenkampani zotyalo-mali, iifenki zokurhweba kunye neebhanki ezinkulu ziya kunika inguqu ye-Individual (k) isicwangciso, kodwa akuyiyo yonke into eya kuvumela iRoth.
Ukuba ufumana abasebenzi kuya kufuneka unqamle isicwangciso sakho okanye ulungise isicwangciso sakho kwi-Traditional 401 (k) isicwangciso apho uya kufuneka wenze igalelo kubo ukuba:
- Usebenze ngaphezu kweeyure eziyi-1 ngonyaka
- Usebenzele wena ngaphezu konyaka omnye (unokubeka lo mda kwiminyaka emibini ukuba ngaba 100% inikwe umrhumo womqeshi xa loo mrhumo yenziwe
- Uneminyaka engama-21 okanye ngaphezulu
3. IsiCwangciso soNcedo esichaziweyo
Isicwangciso esicacileyo sokuxhamla lukhethi olufanelekileyo ukuba wenza imali eninzi kwaye ufuna ukufaka isandla esikhulu kunokuba uvunyelwe ukufaka isandla kwi-SEP okanye ngamnye (k) Cwangciso. Ngolu hlobo lwesicwangciso, kufuneka ube nento ebizwa ngokuba ngumlawuli wenkampani yesithathu okanye i-actuary, onceda unqume inani kunye nexesha leminikelo yakho.
Umnikelo ophezulu: Iminikelo yokucwangcisa inzuzo ichazwe ngumcwangcisi wecebo lakho esekelwe kwifomu, ngoko igalelo eliphezulu liyahluka kumntu kuye komntu ngokwemiqathango yesicwangciso sakho.
Igalelo elifunekayo: Imirhumo iyadingeka minyaka yonke, kwaye inani lemali lixhomekeke kakhulu. Lolu hlobo lwesicwangciso somhlala-ntle lulungele umntu oqeshwe ngumntu okanye ishishini elinomvuzo ongezantsi kwaye ufuna ukuyeka imali eninzi ngonyaka ngamnye kwisiseko sokuhlawula irhafu.
Ukuba ufumana abasebenzi, uya kuba negalelo kubo ngokwemiqathango echazwe kwisicwangciso sakho soxwebhu. Ngokuqhelekileyo, abasebenzi bafanelekile ukuba banikele ngeminikelo xa:
- Usebenze ngaphezu kweeyure eziyi-1 ngonyaka
- Usebenzele wena ngaphezu konyaka omnye (unokubeka lo mda kwiminyaka emibini ukuba ngaba 100% inikwe umrhumo womqeshi xa loo mrhumo yenziwe
- Uneminyaka engama-21 okanye ngaphezulu
4. ISicwangciso ESINYE
Isicwangciso esilungileyo sinokuzikhethela ukuba uyinkampani encinane kunye nabasebenzi, ufuna ukufaka isandla kwisicwangciso somhlala-phantsi, kodwa abafuni ukuxinwa ngumrhumo ofunekayo wabasebenzi, okanye ikhonkco ngeemali eziphezulu zokulawula isicwangciso sakho. .
Umnikelo ophezulu wokuhlawula umvuzo: $ 12,500 ngo-2015, 2016 no-2017 (i-$ 12,000 ngo-2014). Ukuba uneminyaka yobudala engama-50 okanye ngaphezulu uvumelekile ukwenza i-$ 3,000 eyongezelelweyo yokufumana inkxaso ngo-2015, 2016 no-2017 (i-$ 2,500 ngo-2014).
Ukuba ufumana abasebenzi kufuneka ube negalelo kubo xa bekusebenzele iminyaka emibili edlulileyo kwaye bafumana i-$ 5,000 / ngonyaka okanye ngaphezulu komnye wale minyaka mibini.
Kuzo naziphi na izithuba ezifanelekileyo ezifunekayo ukwenza enye yezi zinto zilandelayo:
- Igalelo elihambelanayo elifanelekileyo: i-$ 1 ye-$ 1 ukuya kwi-3% yokuqala yempindiselo yomqeshwa ngamnye. Ngolu khetho, ugalela kuphela kwisicwangciso sabo ukuba bazinzela.
- Igalelo eli-2% elingenalo ukhetho kubo bonke abasebenzi: ngale ndlela, wenze igalelo kubo bonke abasebenzi abahlangabezana neemfuno zokufaneleka, nangona bengenayo imali ngokwabo.