IziCwangciso zoBumnini bezabelo zabasebenzi (ESOPs) ziye zafumana ukuthandwa okubonakalayo eIndiya njengohlobo lwembuyekezo yabasebenzi.
Ii-ESOPs aziboneleli kuphela abasebenzi ngethuba lokuba nenxaxheba kwinkampani kodwa zikwabonelela ngembuyekezo yemali enokubakho ebotshelelwe kwimpumelelo yenkampani.
Nangona kunjalo, ukujonga imeko entsonkothileyo yerhafu enxulumene ne-ESOPs kubalulekile kubasebenzi ukuba baphucule izibonelelo zabo kwaye bonge kumatyala erhafu yengeniso.
Ngokuqonda ukuntsonkotha kwerhafu ye-ESOP, abasebenzi banokwenza izigqibo ezizizo malunga nee-ESOP zabo kwaye bazisebenzise njengesixhobo esixabisekileyo sokudala ubutyebi.
Esi sikhokelo sibanzi sijolise ekukhanyeni kwimiba yerhafu ye-ESOPs e-Indiya kunye nokubonelela abasebenzi ngolwazi oluxabisekileyo malunga nendlela yokulawula ngokufanelekileyo ii-ESOPs zabo zokunciphisa imithwalo yerhafu kunye nokwandisa iinzuzo zabo zemali ngokubanzi.
Yintoni i-ESOP?
I-ESOP imele isiCwangciso soBunini bezabelo zaBasebenzi. Phantsi kweESOP, abasebenzi bavumelekile ukuba bafumane izabelo zenkampani ngexabiso elimiselweyo, elidla ngokuba ngaphantsi kwexabiso lemarike.
Abasebenzi badla ngokufumana ezi zabelo okanye iinketho zesitokhwe njengenxalenye yembuyekezo yabo yonke okanye njengomvuzo ngomsebenzi wabo.
I-ESOPs luhlobo oludumileyo lwembuyekezo yabasebenzi kwaye zenzelwe ukulungelelanisa umdla wabasebenzi kunye nokukhula kwexesha elide kunye nempumelelo yenkampani.
E-Indiya, ii-ESOPs zilawulwa nguMthetho weeNkampani, ka-2013. abasebenzi.
Inkqubo yokufaka isicelo se-ESOP ibandakanya la manyathelo alandelayo:
- Inkampani iya kwazisa abasebenzi abafanelekileyo be-ESOP kunye nemigaqo nemiqathango.
- Abaqeshwa baya kuthi ke babonise umdla wabo ekuthatheni inxaxheba kwi-ESOP.
- Inkampani iya kuthi ke inike abasebenzi abafanelekileyo izabelo.
- Abaqeshwa baya kuba nokukhetha ukusebenzisa ilungelo labo lokuthenga izabelo.
Irhafiswa njani i-ESOP?
I-ESOPs eIndiya iphantsi kwerhafu kumanqanaba ahlukeneyo, kubandakanya ixesha lokuzilolonga, ukuthengisa, kunye nokuthengiswa kwezabelo ezifunyenweyo. Ukuphathwa kwerhafu ye-ESOPs kunokwahluka ngokuxhomekeke kwizinto ezifana nohlobo lwenkampani (edweliswe okanye engadweliswanga) kunye nexesha lokubamba izabelo. Nantsi isishwankathelo seziphumo zerhafu ngokubanzi zeESOPs:
- Irhafu ngexesha lokuzilolonga: Xa umqeshwa esebenzisa ii-ESOPs zakhe, umahluko phakathi kwexabiso lemalike efanelekileyo (FMV) lezabelo ngomhla wokuziqhelanisa kunye nexabiso lokuziqhelanisa (ukuba likho) lithathwa njengeliyimfuneko lize longezwe kumvuzo womqeshwa waloo nyaka-mali. Le perquisite ixhomekeke kuyo irhafu engenayo ngexabiso elifanelekileyo le-slab. Ukusukela kunyaka-mali ka-2020-2021, urhulumente uye walungisa izibonelelo, enika umqeshwa inkululeko yokunga hlawula irhafu kunyaka wokwenza ukhetho. I-Perquisite inokumiselwa kwangaphambi kwale mihla ilandelayo:
- Ukuphelelwa kweminyaka emi-5 ukusuka kunyaka wolwabiwo lwe-ESOPs
- Umhla wokuthengiswa kwee-ESOPs ngumsebenzi
- Umhla wokupheliswa kwengqesho
- Irhafu ngexesha lokuhlawula: Kwiimeko ezithile, xa ivest yeESOP kunye nomqeshwa efumana izabelo, oko kunokubangela uxanduva lwerhafu nangaphambi kokuba asebenzise ukhetho. Ukuba kukho isiganeko esihlawuliswa irhafu ngexesha lokunikezelwa, umehluko phakathi kwe-FMV yezabelo ngomhla wokunikezelwa kunye nexabiso lokusebenzisa (ukuba kukho na) kuthathwa njenge-perquisite kwaye ixhomekeke kwirhafu yengeniso kwimilinganiselo ye-slab esebenzayo.
- Irhafu ngexesha lokuthengisa: Xa umqeshwa ethengisa izabelo ezifunyenwe ngee-ESOPs, inzuzo okanye ilahleko eyisiphumo ihlelwa njengeenzuzo zexesha elifutshane okanye iinzuzo zexesha elide, kuxhomekeke kwixesha lokubamba izabelo:
- Iinzuzo zeNkunzi zeXesha elifutshane: Ukuba izabelo ezingadweliswanga zigcinwe kwiinyanga ezingama-24 okanye ngaphantsi ukusuka kumhla wokwabiwa okanye ukuzivocavoca, inzuzo efunyenweyo ithathwa njengeenzuzo zexesha elifutshane. Kwimeko yezabelo ezidwelisiweyo, ixesha leenyanga ezili-12 okanye ngaphantsi liqwalaselwa kwiinzuzo zexesha elifutshane.
- Iinzuzo zeNkunzi yexesha elide: Ukuba izabelo zigcinwe ngaphezu kweenyanga ze-24 ukususela kumhla wokwabiwa okanye umsebenzi, inzuzo efunyenweyo ithathwa njengenzuzo yexesha elide.
Kukho izinto ezingaqhelekanga kule mithetho yerhafu ingentla. Umzekelo, ii-ESOPs ezinikwa abasebenzi njengenxalenye yesicwangciso sokuthenga isitokhwe sabasebenzi senkampani eqalayo (ESPP) zinokuxolelwa kwi-TDS kwingeniso yeperquisite.
Ukongeza, ii-ESOPs ezinikwa abasebenzi njengenxalenye yokudityaniswa okanye ukuzuza kusenokuba phantsi kwemigaqo eyahlukeneyo yerhafu.
Kubalulekile ukuqaphela ukuba ii-ESOPs zikwaxhomekeke kwezinye iirhafu, ezinje ngeSecurities Transaction Tax (STT) neGoods and Services Tax (GST) kwiimeko ezithile.
Iimpembelelo ezithile zerhafu ze-ESOPs zinokwahluka ngokusekelwe kwiimeko zomntu ngamnye, uhlobo lwenkampani, uhlobo lwezabelo, kunye nemithetho yerhafu ekhoyo.
UMZEKELO
- Umzekelo 1: Umsebenzi unikwa izabelo ezili-100 zesitokhwe phantsi kwe-ESOP ngexabiso lokusebenzisa i-Rs.10 ngesabelo ngasinye. Ixabiso elifanelekileyo lemarike yezabelo ngomhla wokwenziwa komsebenzi yiRs.20 ngesabelo ngasinye. Ingeniso erhafiswayo yomqeshwa iya kunyuka nge-R.1000 (izabelo ezili-100 * I-Rs.10 ngesabelo ngasinye), kwaye baya kuba netyala lerhafu kwesi sixa kwixabiso labo lerhafu ephantsi.
- Umzekelo 2: Umsebenzi kuMzekelo 1 uthengisa izabelo abazifumene ngeESOP yabo kunyaka omnye emva komhla wokuzilolonga. Ixabiso elifanelekileyo lemarike yezabelo ngomhla wokuthengiswa yi-Rs.30 ngesabelo ngasinye. Inzuzo yenkunzi yomqeshwa iya kuba yi-Rs.2000 (izabelo ezingama-300 * ii-Rs.10 ngesabelo ngasinye), kwaye le ngeniso iya kurhafiswa njengenzuzo yexesha elide.
Ungazigcina njani iiRhafu?
- Yolula ixesha lokuzilolonga: Irhafu kwii-ESOPs idla ngokufuneka xa usebenzisa ukhetho lwakho, nto leyo ethetha ukuba kufuneka uhlawule irhafu kumahluko phakathi kwexabiso elifanelekileyo lemarike yezabelo ngomhla wokwenza kunye nexabiso lokusebenzisa. Nangona kunjalo, ungayinciphisa irhafu ngokwandisa ixesha lokuzilolonga. Oku kuthetha ukuba unokulinda usebenzise iinketho zakho de uthengise izabelo. Inzuzo eyinkunzi ayisayi kuba nesiphumo esikhawulezileyo kwaye kufuneka ibandakanywe ngelixa kufayilishwa iimbuyekezo zerhafu yengeniso yonyaka.
- Tyala imali kwixesha elide lokuzuza imali eyinkunzi: Xa uthengisa izabelo zeESOP obuzibambe ngaphezu konyaka, uya kutsalelwa irhafu kwizinga lenzuzo enkulu yexesha elide, okwangoku eyi-10% (okanye i-20% yabantu abarhola kakhulu). Unokonga imali ethe kratya ngokwenza utyalo-mali kwiingxowa-mali zexesha elide. Ezi ngxowa-mali zityala imali kwii-asethi ekulindeleke ukuba zixatyiswe ngexabiso kwixesha elide, kwaye iinzuzo zenkunzi kolu tyalo-mali zirhafiswa kwizinga lenzuzo enkulu yexesha elide. Ezinye iinketho ezithile zingaba zizibambiso phantsi kwecandelo 54EE (Umlinganiselo ophakamileyo: 50 lakhs) woMthetho weRhafu yoMvuzo okanye ukutyala uqwalaselo lwentengiso kwindlu yokuhlala u/s 54F. Nangona kunjalo, ixhomekeke kwiimeko ezikhankanyiweyo kwiCandelo 54EE kunye ne-54F, ngokulandelelana.
- Phinda utyale inzuzo yakho enkulu: Ukuba uphinda utyale imali yakho eyinzuzo kwi-investment investments, ezifana nezitokhwe, iibhondi, okanye iimali ezihlangeneyo, unokurhoxisa irhafu kwinzuzo enkulu de uthengise ii-asethi ezibuyiselweyo.
- Yiba negalelo kwisicwangciso somhlalaphantsi: Unokonga imali kwiirhafu ngokufaka isandla kwisicwangciso somhlalaphantsi, esifana ne 401 (k) okanye i-IRA. Xa ufaka igalelo kwisicwangciso somhlalaphantsi, ungawutsala umrhumo wakho kumvuzo wakho orhafiswayo. Oku kunokunciphisa ityala lakho lerhafu kwaye kukuncede wongele umhlalaphantsi.
- Ukusebenzisa amanye Amathuba oCwangciso lweRhafu: Abasebenzi banokuthathela ingqalelo izicwangciso ezongezelelweyo zokucwangcisa irhafu ukunciphisa uxanduva lwabo lwerhafu ngokubanzi, ezifana:
- Ilahleko eyinkunzi: Ukuba umqeshwa wenze ilahleko eyinkunzi kolunye utyalo-mali, banokuhlawula ezo lahleko ngokuchasene nenzuzo eyinkunzi evela ekuthengisweni kwee-ESOPs, ngaloo ndlela behlisa isixa esirhafiswayo.
- Isipho kuMalungu oSapho: Ukutshintshela ii-ESOPs kumalungu osapho kunokunceda ukusasaza inzuzo eyinkunzi phakathi kwabantu abaninzi, kusetyenziswa ukhululo lwabo lwerhafu kunye nokunciphisa uxanduva lwerhafu lulonke.
- UTyalo-mali olugcina iRhafu: Utyalo-mali kwizixhobo zogcino lwerhafu ezifana ne-Equity Linked Saving Schemes (ELSS) okanye i-National Pension Scheme (NPS) inokunceda ekunciphiseni ingeniso erhafiswayo kwaye ibenakho ukuphelisa ubutyala berhafu kwiinzuzo zeESOP.
UMZEKELO:
Masithi unikwe izabelo ezili-100 zeESOP ngexabiso lokuziqhelanisa le-$10 ngesabelo ngasinye. Ixabiso lemarike elilungileyo lezabelo ngomhla wokwenziwa komsebenzi yi-$20 ngesabelo ngasinye.
Ukuba ngokukhawuleza usebenzise ukhetho lwakho kwaye uthengise izabelo, kuya kufuneka uhlawule i-$ 1,000 kwiirhafu (umahluko phakathi kwexabiso lemarike elifanelekileyo lezabelo kunye nexabiso lokusebenzisa).
Nangona kunjalo, ukuba uyasolula ixesha lokuzilolonga kwaye uthengise izabelo emva kokuba zixabise ixabiso, unokurhoxisa irhafu kwiinzuzo zenkunzi.
Ukuba uthengisa izabelo emva konyaka, kuya kufuneka uhlawule kuphela i-$ 200 kwiirhafu (i irhafu yokufumana imali kwinzuzo ye-$1,000). Kwaye ukuba uphinda utyale imali eyinzuzo, ungayihlehlisa irhafu kwinzuzo eyinkunzi nangakumbi.
isiphelo
Ukuqonda imiba yerhafu ye-ESOPs kunye nokuphumeza izicwangciso ezisebenzayo kubaluleke kakhulu kubasebenzi baseIndiya ukuba benze uninzi lweenzuzo zabo ze-ESOP ngelixa benciphisa izibophelelo zabo zerhafu.
Ngokujonga izinto ezintsonkothileyo zerhafu ye-ESOP, abasebenzi banokuvula amandla okwenene kwezi zicwangciso njengezixhobo ezixabisekileyo ekudaleni ubutyebi kunye nokukhula kwemali ixesha elide.
Noko ke, kubalulekile ukukhumbula ukuba imithetho nemimiselo yerhafu inokutshintsha, yaye iimeko zomntu ngamnye zisenokwahluka.
Ngoko ke, kucetyiswa kakhulu ukubonisana nomcebisi werhafu oqeqeshiweyo okanye ingcali ukuqinisekisa ukuthotyelwa kwemithetho yerhafu yamva nje kunye nokulungelelanisa izicwangciso zerhafu kwimeko ethile yomntu.
Shiya iMpendulo