I-15.3 ekhulwini irhafu yengqesho yenziwe ngerhafu ye-12,4 yentlawulo yeNtlalo kwi-127 127 yeyokuqala yengeniso yokufumana umsebenzi ngonyaka ka-2017, kunye nerhafu ye-Medicare engama-2.9 ekhulwini kuyo yonke inzuzo yengeniso. Imali eyi-127,200 ebizwa ngokuba yi- Social Security salary base kwaye ibonisa inani eliphezulu lemali engenayo kwimali kunye nenzuzo engenayo yenzalo phantsi koxanduva lweRhafu yoKhuseleko loLuntu. Imilinganiselo yokufumana umvuzo wentlalo eminye iminyaka, jonga inqaku elijongene neentlawulo zeNtlalo zoKhuseleko.
Ingeniso ye-engenayo yenzalo engenayo inemali engenayo kwimisebenzi yoshishino oziqeshisayo (iShedyuli C), ukulima (iShedyuli F), umvuzo oqeshwe ngabasebenzi (iShedyuli E), kunye nabafundisi kunye nabasebenzi beecawa kunye nemibutho yonqulo. Imali ingeniso emva kokunciphisa iindleko zoshishino, ezifana nefenitshala, ukulungiswa kwesakhiwo nokuthengwa kwempahla.
Emva koko ulungelelanise imali ngokuphindaphinda ngamaxesha angama-92,35 epesenti.
Le nxalenye yeepesenti ezingama-92.35 ithatha ingqalelo ukuba inxalenye yeNtlawulo yoLuntu kunye neMirare yerhafu iyinkokhelo yoshishino elithintekayo. Abaqeshi bayavunyelwa ukuba bathathe inxalenye yomqeshi weNtlalo yoKhuseleko kunye noTyardare (iipesenti ezingama-7.65). Ufika kuma-92.35 ekhulwini ngokukhupha iipesenti ezingama-7.65 ukusuka kwi-100 pesenti ezibangelwa ngama-92,35 ekhulwini.
Ukunciphisa isamba semali phantsi kwereyori yokuqeshisa, kunye nokuncitshiswa kwe-line-part-part ye-tax-self-employment tax, kunceda ukulinganisa unyango lwerhafu phakathi kwabantu abaqeshwe ngabasebenzi nabasebenzi.
Amacandelo ekunciphiseni iNtela yoNyango
Ierhafu yengqesho yenzelwe ipesenti yemali yakho engenayo kwimisebenzi yokuziqhelisa. Indlela yodwa yokunciphisa irhafu yakho yerhafu yonyango kukunyusa iindleko zakho ezinxulumene nezoshishino, njengoko oku kuya kunciphisa umvuzo wakho wenzuzo, kunye nokunciphisa ngokulandelelana irhafu yakho yokuqeshwa. Ukuncitshiswa ngokuqhelekileyo, okufana nokuncitshiswa okuqhelekileyo okanye ukuncitshiswa kweemali, akuyi kunciphisa irhafu yakho yokuqeshwa.
Ngokufanayo, kunqunyulwa kwe-inshorensi yezempilo, i-SEP-IRA iminikelo, okanye i- solo 401 (k) iminikelo ayiyi kunciphisa irhafu yakho yokuqeshwa; ezo zithintelo zinciphisa irhafu yengeniso. Elinye iqhinga lokuhlola xa ulungiselela ukubuyiswa kweerhafu: impembelelo yokuthatha inqununu yeCandelo 179 okanye ukuhlaziywa kwebhonasi yexabiso elimisiweyo. Oku kuya kuba nefuthe kokubili irhafu yengeniso kunye nerhafu yengqesho.
Ukwandisa I-Self-Employment Tax Ngomnyaka Ngelilahleko okanye iNgeniso Ephantsi
Ngamanye amaxesha umntu ufuna ukunyusa irhafu yengqesho yabo yokugcina ukufaneleka kwabo kwi-Social Security pension okanye izibonelelo zokukhubazeka.
Ngokubanzi, abantu badinga ubuncinane ubuncwane beeNtlalontle zeNtlalontle kwixesha labo lokuphila ukuze bakwazi ukufumana izibonelelo zomhlala-phantsi, kwaye ubuncinane ubuncinane iminyaka emihlanu yezikolo zokuba bafanele ukufumana izibonelelo zokukhubazeka.
Abantu abaqeshwe ngokuzimela abajongene nomnyaka abalahlekelwe yimali (iindleko eziphezulu kunengeniso) okanye iminyaka apho imali yabo engenayo iphantsi, kwaye ngubani na ofuna ukwakha iikhredithi zoKhuseleko loLuntu kwiintlawulo zabo zokuthatha umhlalaphantsi okanye ukukhubazeka, unokusebenzisa indlela ekhethekileyo yokwandisa irhafu yabo yerhafu. Oku kubizwa ngokuthi "Indlela yokhetho" kwaye imigaqo ichazwe kwiiNkcazo zeShedyuli SE (pdf ifayile).
Oko kubalulekile ukukhunjulwa yile: abantu abaqeshwe ngabanye abangengabo abalimi okanye umlobi abanqunyelwe ukusebenzisa le ndlela yokhetho kuphela ezintlanu ngexesha lokuphila kwabo.