Mapulani a Employee Stock Ownership Plans (ESOPs) atchuka kwambiri ku India ngati njira yolipirira antchito.
Ma ESOP samangopatsa ogwira ntchito mwayi wokhala ndi gawo mukampani komanso amaperekanso mphotho zandalama zomwe zingagwirizane ndi kupambana kwa kampaniyo.
Komabe, kuyang'ana zovuta zamisonkho zokhudzana ndi ESOPs ndikofunikira kuti ogwira ntchito athe kukulitsa mapindu awo ndikusunga misonkho yomwe amapeza.
Pomvetsetsa zovuta zamisonkho za ESOP, ogwira ntchito atha kupanga zisankho zodziwikiratu zokhuza ma ESOP awo ndikuwagwiritsa ntchito ngati chida chofunikira chopangira chuma.
Bukuli likufuna kuwunikira mbali zamisonkho za ESOPs ku India ndikupatsa antchito chidziwitso chofunikira cha momwe angayendetsere bwino ma ESOPs awo kuti achepetse kuthodwa kwamisonkho ndikuwonjezera phindu lawo lazachuma.
Kodi ESOP ndi chiyani?
ESOP imayimira Employee Stock Ownership Plan. Pansi pa ESOP, ogwira ntchito amaloledwa kupeza magawo akampani pamtengo wodziwikiratu, nthawi zambiri wotsika kuposa mtengo wamsika.
Ogwira ntchito nthawi zambiri amalandira magawowa kapena zosankha zamasheya ngati gawo la chipukuta misozi kapena ngati mphotho yantchito yawo.
Ma ESOP ndi njira yodziwika bwino yolipirira antchito ndipo idapangidwa kuti igwirizane ndi zokonda za ogwira ntchito ndi kukula kwanthawi yayitali komanso kupambana kwa kampani.
Ku India, ma ESOP amayendetsedwa ndi Companies Act, 2013. Lamuloli limapereka zofunikira zingapo zomwe ziyenera kukwaniritsidwa kuti kampani ipereke ma ESOP kumakampani ake. antchito.
Njira yofunsira ESOP nthawi zambiri imakhala ndi izi:
- Kampaniyo idziwitsa antchito oyenerera a ESOP ndi zomwe zikuyenera kuchitika.
- Ogwira ntchito awonetsa chidwi chawo chotenga nawo gawo mu ESOP.
- Kampaniyo idzapereka magawo kwa antchito oyenerera.
- Ogwira ntchito adzakhala ndi mwayi wogwiritsa ntchito ufulu wawo wogula masheya.
Kodi ESOP imakhomeredwa bwanji msonkho?
Ma ESOP ku India amalipidwa misonkho pamagawo osiyanasiyana, kuphatikiza nthawi yolimbitsa thupi, kugulitsa, ndikugulitsa magawo omwe apeza. Msonkho wa ESOPs ukhoza kusiyanasiyana kutengera mtundu wa kampani (yotchulidwa kapena yosatchulidwa) komanso nthawi yomwe magawowo amakhala. Nazi mwachidule za misonkho yonse ya ESOPs:
- Misonkho pa Nthawi Yochita Zolimbitsa Thupi: Wogwira ntchito akamagwiritsa ntchito ma ESOPs ake, kusiyana pakati pa mtengo wamtengo wapatali wa msika (FMV) wa magawo pa tsiku lochita masewera olimbitsa thupi ndi mtengo wa masewera olimbitsa thupi (ngati ulipo) umatengedwa ngati chinthu choyenera ndikuwonjezeredwa ku ndalama za wogwira ntchitoyo m'chaka chandalama chimenecho. Perquisite iyi imaperekedwa msonkho wa phindu pamtengo wokwanira wa slab. Kuyambira chaka chandalama cha 2020-2021, boma lasintha zomwe zaperekedwa, kupatsa wogwira ntchito ufulu kuti asachite. msonkho m'chaka chogwiritsa ntchito chisankho. Perquisite ikhoza kuperekedwa koyambirira kwa masiku otsatirawa:
- Kutha kwa zaka 5 kuchokera chaka chogawa ma ESOPs
- Tsiku logulitsa ma ESOPs ndi wogwira ntchito
- Tsiku lomaliza ntchito
- Misonkho pa nthawi ya Vesting: Nthawi zina, vest ya ESOP ndi wogwira ntchitoyo akapeza magawo, zitha kuyambitsa ngongole yamisonkho ngakhale asanasankhe. Ngati pali chochitika chokhometsa msonkho pa nthawi yopereka, kusiyana pakati pa FMV ya magawo pa tsiku loperekedwa ndi mtengo wochita masewera olimbitsa thupi (ngati zilipo) zimaganiziridwa kuti ndizofunika komanso zimatengera msonkho wa ndalama pamitengo ya slab.
- Misonkho pa Nthawi Yogulitsa: Wogwira ntchitoyo akagulitsa magawo omwe adapezedwa kudzera mu ESOPs, kupindula kapena kutayika kwake kumagawidwa ngati kupindula kwakanthawi kochepa kapena kupindula kwanthawi yayitali, kutengera nthawi yomwe magawowo amakhala:
- Kupindula Kwakanthawi kochepa: Ngati magawo omwe sanatchulidwe asungidwa kwa miyezi 24 kapena kucheperapo kuyambira tsiku lomwe adagawira kapena kuchita masewera olimbitsa thupi, phindu lomwe likubwera limawonedwa ngati phindu lanthawi yayitali. Pankhani ya magawo omwe adalembedwa, nthawi ya miyezi 12 kapena kuchepera imaganiziridwa kuti ndi phindu lalifupi.
- Mapindu a Nthawi Yaitali: Ngati magawowa asungidwa kwa miyezi yopitilira 24 kuyambira tsiku lomwe adagawira kapena kuchita masewera olimbitsa thupi, zomwe zimapeza zimawonedwa ngati zopindulitsa zanthawi yayitali.
Pali zosiyana ndi malamulo omwe ali pamwambapa. Mwachitsanzo, ma ESOP omwe amaperekedwa kwa ogwira ntchito ngati gawo la mapulani ogulira antchito akampani yoyambira (ESPP) atha kumasulidwa ku TDS pa ndalama zomwe amapeza.
Kuphatikiza apo, ma ESOP omwe amaperekedwa kwa ogwira ntchito ngati gawo la kuphatikiza kapena kugula akhoza kutsatiridwa ndi malamulo osiyanasiyana amisonkho.
Ndikofunikira kudziwa kuti ma ESOPs amalipidwanso misonkho ina, monga Securities Transaction Tax (STT) ndi Goods and Services Tax (GST) nthawi zina.
Misonkho yeniyeni ya ESOPs imatha kusiyanasiyana malinga ndi momwe zinthu zilili, mtundu wa kampani, mtundu wa magawo, ndi malamulo amisonkho omwe alipo.
CHITSANZO
- Chitsanzo 1: Wogwira ntchito amapatsidwa magawo 100 a katundu pansi pa ESOP ndi mtengo wochitira masewera a Rs.10 pagawo lililonse. Mtengo wamtengo wapatali wa magawo pa tsiku lochita masewera olimbitsa thupi ndi Rs.20 pagawo lililonse. Ndalama zokhoma msonkho za wogwira ntchitoyo zikwera ndi Rs.1000 (magawo 100 * Rs.10 pagawo lililonse), ndipo azilipira msonkho pamtengowu pamtengo wawo wamsonkho wocheperako.
- Chitsanzo 2: Wogwira ntchito mu Chitsanzo 1 amagulitsa magawo omwe adapeza kudzera mu ESOP chaka chimodzi pambuyo pa tsiku lochita masewera olimbitsa thupi. Mtengo wokwanira wamsika wamagawo pa tsiku logulitsa ndi Rs.30 pagawo lililonse. Phindu lalikulu la wogwira ntchitoyo lidzakhala Rs.2000 (magawo 300 * Rs.10 pagawo), ndipo phinduli lidzaperekedwa ngati phindu lalikulu la nthawi yaitali.
Kodi mungasunge bwanji Misonkho?
- Tambasulani nthawi yolimbitsa thupi: Misonkho ya ESOPs nthawi zambiri imakhalapo mukamagwiritsa ntchito zomwe mungasankhe, zomwe zikutanthauza kuti muyenera kulipira msonkho pa kusiyana pakati pa mtengo wamtengo wapatali wa magawo pa tsiku lochita masewera olimbitsa thupi ndi mtengo wochitira masewerawo. Komabe, mutha kuchedwetsa msonkho potambasula nthawi yolimbitsa thupi. Izi zikutanthauza kuti mutha kudikirira kuti mugwiritse ntchito zomwe mwasankha mpaka mutagulitsa magawo. Zopindulitsa zazikulu sizidzakhala ndi zotsatirapo nthawi yomweyo ndipo ziyenera kuphatikizidwa polemba zolemba za msonkho wapachaka.
- Ikani ndalama zopezera ndalama zanthawi yayitali: Mukagulitsa magawo a ESOP omwe mwakhala nawo kwa nthawi yopitilira chaka chimodzi, mudzakhomeredwa msonkho pamtengo wopeza nthawi yayitali, womwe pano ndi 10% (kapena 20% kwa opeza bwino). Mutha kupulumutsa ndalama zochulukirachulukira poyika ndalama zopezera ndalama zanthawi yayitali. Ndalamazi zimayika zinthu zomwe zimayembekezeredwa kuyamikira kwa nthawi yayitali, ndipo phindu lalikulu kuchokera kuzinthuzi zimakhomedwa ndi msonkho wamtengo wapatali wa nthawi yaitali. Zosankha zina zitha kukhala zotetezedwa pansi pa gawo 54EE (Max malire: 50 lakhs) ya Income Tax Act kapena kuyika ndalama zogulira m'nyumba yokhalamo u/s 54F. Komabe, zimatengera zomwe zatchulidwa mu Gawo 54EE ndi 54F, motero.
- Bweretsani mapindu anu a capital: Ngati mubwezanso phindu lanu muzinthu zoyenerera, monga masheya, ma bond, kapena ndalama zogawana, mutha kubweza msonkho pazopeza zazikulu mpaka mutagulitsa zinthu zomwe zidabwerezedwanso.
- Thandizani ku dongosolo lopuma pantchito: Mutha kusunga ndalama pamisonkho popereka nawo mapulani opuma pantchito, monga a 401 (k) kapena IRA. Mukapereka ndalama zothandizira pantchito yopuma pantchito, mutha kuchotsa chopereka chanu ku ndalama zomwe mumapeza. Izi zitha kuchepetsa bilu yanu yamisonkho ndikukuthandizani kusunga ndalama zopuma pantchito.
- Kugwiritsa Ntchito Mwayi Wina Wokonzekera Misonkho: Ogwira ntchito atha kuganizira njira zina zokonzera misonkho kuti achepetse misonkho yawo yonse, monga:
- Capital Loss Offset: Ngati wogwira ntchito ataya ndalama zambiri kuchokera kumabizinesi ena, atha kubweza zotayikazo motsutsana ndi phindu lalikulu lobwera chifukwa chogulitsa ma ESOPs, potero amachepetsa ndalama zokhoma msonkho.
- Mphatso kwa Achibale: Kusamutsa ma ESOP kwa achibale kungathandize kugawa phindu lalikulu pakati pa anthu angapo, kugwiritsa ntchito misonkho yawo ndikuchepetsa misonkho yonse.
- Ndalama Zopulumutsa Misonkho: Kuyika ndalama pazida zopulumutsira msonkho monga Equity Linked Saving Schemes (ELSS) kapena National Pension Scheme (NPS) zingathandize kuchepetsa ndalama zokhoma msonkho komanso kuchepetsa msonkho wa ESOP phindu.
CHITSANZO:
Tiyerekeze kuti mwapatsidwa magawo 100 a ESOP ndi mtengo wochita masewera olimbitsa thupi wa $10 pagawo lililonse. Mtengo wokwanira wamsika wamagawo pa tsiku lochita masewerawa ndi $20 pagawo lililonse.
Ngati mutagwiritsa ntchito zomwe mwasankha ndikugulitsa magawowo, muyenera kulipira $ 1,000 pamisonkho (kusiyana pakati pa mtengo wamtengo wapatali wa magawo ndi mtengo wochitira masewera).
Komabe, ngati mutatambasula nthawi yochita masewera olimbitsa thupi ndikugulitsa magawowo atayamikira mtengo wake, mutha kuchedwetsa msonkho pazopeza zazikulu.
Mukagulitsa magawowo pakatha chaka, mudzangolipira $200 pamisonkho (the msonkho waukulu ukupeza msonkho pa phindu la $ 1,000). Ndipo ngati mubwezanso phindu lalikulu, mutha kuchedwetsa msonkho pazopindula zazikulu kwambiri.
Kutsiliza
Kumvetsetsa mbali zamisonkho za ESOPs ndikugwiritsa ntchito njira zabwino ndizofunikira kwambiri kwa ogwira ntchito ku India kuti apindule kwambiri ndi mapindu awo a ESOP ndikuchepetsa misonkho yawo.
Poyang'ana zovuta zamisonkho za ESOP, ogwira ntchito atha kutsegula kuthekera kwenikweni kwa mapulaniwa ngati zida zamtengo wapatali zopangira chuma komanso kukula kwachuma kwanthawi yayitali.
Komabe, m’pofunika kukumbukira kuti malamulo ndi malamulo amisonkho angasinthe, ndipo mikhalidwe ya munthu aliyense payekha ingasiyane.
Choncho, ndi bwino kukaonana ndi mlangizi woyenerera wa misonkho kapena katswiri kuti mutsimikize kutsatiridwa ndi malamulo aposachedwa amisonkho ndikusintha njira zokonzera misonkho kuti zigwirizane ndi momwe munthu alili.
Siyani Mumakonda