I-Employee Stock Ownership Plans (ESOPs) zithole ukuduma okubalulekile e-India njengendlela yesinxephezelo sabasebenzi.
Ama-ESOP awanikezi kuphela abasebenzi ithuba lokuba nengxenye enkampanini kodwa futhi anikeze nemivuzo engaba khona yezezimali ehambisana nempumelelo yenkampani.
Kodwa-ke, ukuzulazula endaweni eyinkimbinkimbi yentela ehlobene nama-ESOPs kubalulekile kubasebenzi ukuze bathuthukise izinzuzo zabo futhi bonge ezikweletini zentela engenayo.
Ngokuqonda ubunkimbinkimbi bentela ye-ESOP, abasebenzi bangenza izinqumo ezinolwazi mayelana nama-ESOP abo futhi bawasebenzise njengethuluzi elibalulekile lokudala ingcebo.
Lo mhlahlandlela obanzi uhlose ukucacisa izici zentela zama-ESOP e-India futhi unikeze abasebenzi imininingwane ebalulekile yokuthi bangaphatha kanjani ngempumelelo ama-ESOP abo ukuze banciphise imithwalo yentela futhi bakhulise izinzuzo zabo zezezimali zizonke.
Yini i-ESOP?
I-ESOP imele i-Employee Stock Ownership Plan. Ngaphansi kwe-ESOP, abasebenzi bavunyelwe ukuthola amasheya enkampani ngentengo enqunywe kusengaphambili, ngokuvamile ephansi kunentengo yemakethe.
Izisebenzi ngokuvamile zithola lawa masheya noma izinketho zesitoko njengengxenye yephakheji yazo yonke yesinxephezelo noma njengomvuzo wokusebenza kwazo.
Ama-ESOP ayindlela edumile yesinxephezelo sabasebenzi futhi aklanyelwe ukuvumelanisa izintshisekelo zabasebenzi nokukhula kwesikhathi eside nempumelelo yenkampani.
E-India, ama-ESOP abuswa uMthetho Wezinkampani, 2013. Umthetho uhlinzeka ngenani lezimfuneko okufanele kuhlangatshezwane nazo ukuze inkampani inikeze ama-ESOP enkampanini yayo. abasebenzi.
Inqubo yokufaka isicelo se-ESOP ngokuvamile ibandakanya lezi zinyathelo ezilandelayo:
- Inkampani izokwazisa abasebenzi abafanelekile be-ESOP kanye nemigomo nemibandela.
- Abasebenzi bazobe sebekhombisa intshisekelo yabo yokubamba iqhaza ku-ESOP.
- Inkampani izobe isinikeza amasheya abasebenzi abafanelekile.
- Izisebenzi zizobe sezinethuba lokusebenzisa ilungelo lazo lokuthenga amasheya.
Ikhokhiswa kanjani intela ye-ESOP?
Ama-ESOP e-India akhonjelwe ukukhokhiswa intela ezigabeni ezahlukahlukene, okuhlanganisa isikhathi sokujima, ukunikwa imali, nokuthengiswa kwamasheya atholiwe. Ukuphathwa kwentela kwama-ESOP kungahluka kuye ngezinto ezifana nohlobo lwenkampani (esohlwini noma engafakwanga ohlwini) kanye nesikhathi sokubamba amasheya. Nasi isifinyezo semithelela yentela evamile yama-ESOPs:
- Intela ngesikhathi Sokuzivocavoca: Lapho isisebenzi sisebenzisa ama-ESOP aso, umehluko phakathi kwevelu yemakethe efanelekile (FMV) yamasheya ngosuku lokuzivivinya kanye nenani lokuzivivinya (uma likhona) libhekwa njengemali edingekayo futhi yengezwe emalini engenayo yesisebenzi yalowo nyaka wezimali. Lokhu perquisite kungaphansi intela engenayo ngamanani ama-slab asebenzayo. Kusukela ngonyaka wezimali ka-2020-2021, uhulumeni uye wachibiyela imibandela, enikeza isisebenzi inkululeko khokha izintela ngonyaka wokusebenzisa inketho. I-Perquisite ingahlehliswa kwabangaphambi kwalezi zinsuku ezilandelayo:
- Ukuphelelwa yisikhathi kweminyaka emi-5 kusukela onyakeni wokwabiwa kwama-ESOP
- Idethi yokuthengiswa kwe-ESOPs ngumsebenzi
- Idethi yokunqanyulwa komsebenzi
- Intela ngesikhathi sokuthenga: Ezimweni ezithile, lapho ivesti ye-ESOP kanye nomsebenzi zithola amasheya, kungase kubangele isikweletu sentela nangaphambi kokusebenzisa izinketho. Uma kunomcimbi okhokhiswa intela ngesikhathi sokunikeza imali, umehluko phakathi kwe-FMV yamasheya ngosuku lokunikezwa imali kanye nenani lokusebenzisa (uma likhona) libhekwa njengelifanele futhi lingaphansi kwentela yemali engenayo ngama-slab rates asebenzayo.
- Intela ngesikhathi Sokuthengisa: Lapho isisebenzi sithengisa amasheya atholwe ngama-ESOPs, inzuzo ewumphumela noma ukulahlekelwa ihlukaniswa njengenzuzo yemali yesikhathi esifushane noma inzuzo yesikhathi eside, kuye ngesikhathi sokubamba amasheya:
- Izinzuzo Zezimali Zesikhathi Esifushane: Uma amasheya angafakwanga ohlwini abanjwe izinyanga ezingu-24 noma ngaphansi kusukela ngosuku lokwabiwa noma umsebenzi, inzuzo ewumphumela ibhekwa njengenzuzo yemali yesikhathi esifushane. Endabeni yamasheya asohlwini, isikhathi esiyizinyanga eziyi-12 noma ngaphansi sicatshangelwa ukuthola inzuzo yesikhathi esifushane.
- Izinzuzo Zemali Yesikhathi eside: Uma amasheya ebanjwe isikhathi esingaphezu kwezinyanga ezingu-24 kusukela ngosuku lokwabiwa noma umsebenzi, inzuzo ewumphumela ibhekwa njengenzuzo yemali yesikhathi eside.
Kukhona okuhlukile kule mithetho yentela engenhla. Isibonelo, ama-ESOP anikezwa abasebenzi njengengxenye yohlelo lokuthenga isitoko sesisebenzi senkampani eqalayo (ESPP) angase akhululwe ku-TDS emalini engenayo etholakalayo.
Ukwengeza, ama-ESOP anikezwa abasebenzi njengengxenye yokuhlanganiswa noma ukutholwa angase abe ngaphansi kwemithetho ehlukene yentela.
Kubalulekile ukuqaphela ukuthi ama-ESOP aphinde angaphansi kwezinye izintela, njenge-Securities Transaction Tax (STT) kanye Nentela Yezimpahla Namasevisi (GST) ezimeni ezithile.
Imithelela ethile yentela yama-ESOP ingahluka kuye ngezimo ngazinye, uhlobo lwenkampani, uhlobo lwamasheya, kanye nemithetho yentela ekhona.
Isibonelo
- Isibonelo 1: Umsebenzi unikezwa amasheya angu-100 esitoko ngaphansi kwe-ESOP ngentengo yokuzivocavoca engu-Rs.10 ngesheya ngalinye. Inani elifanelekile lemakethe lamasheya ngosuku lokusebenza lingu-Rs.20 ngesheya ngalinye. Imali engenayo ekhokhiswa intela yesisebenzi izokwenyuka ngo-Rs.1000 (amasheya ayi-100 * ama-Rs.10 isheya ngalinye), futhi bazokweleta intela ngale mali ngenani labo lentela elincane.
- Isibonelo 2: Isisebenzi esikuSibonelo 1 sithengisa amasheya esiwathole nge-ESOP yaso unyaka owodwa ngemva kosuku lokuzivocavoca. Inani elifanelekile lemakethe lamasheya ngosuku lokuthengisa lingu-Rs.30 ngesheya ngalinye. Inzuzo enkulu yesisebenzi izoba ngu-Rs.2000 (amasheya angu-300 * ama-Rs.10 ngesheya ngalinye), futhi le nzuzo izofakwa intela njengenzuzo yemali yesikhathi eside.
Ungazigcina kanjani izintela?
- Yelula isikhathi sokuzivocavoca: Intela kuma-ESOPs ngokuvamile ikhokhwa lapho usebenzisa izinketho zakho, okusho ukuthi kufanele ukhokhe intela kumehluko phakathi kwevelu efanelekile yemakethe yamasheya ngosuku lokusebenzisa kanye nenani lokusetshenziswa. Kodwa-ke, ungayihlehlisa intela ngokwelula isikhathi sokuzivocavoca. Lokhu kusho ukuthi ungalinda ukusebenzisa izinketho zakho uze uthengise amasheya. Izinzuzo zekhephithali ngeke zibe nomthelela ngokushesha futhi zidinga ukufakwa ngenkathi kufakwa izimbuyiselo zentela engenayo yonyaka.
- Tshala imali enzuzweni yesikhathi eside: Uma uthengisa amasheya e-ESOP obubambe isikhathi esingaphezu konyaka, uzokhokhiswa intela yezinga lenzuzo yesikhathi eside, okwamanje elingu-10% (noma u-20% wabahola kakhulu). Ungonga imali ethe xaxa ngokutshala imali yenzuzo yesikhathi eside. Lezi zimali zitshala ezimpahleni okulindeleke ukuba zamukeleke ngenani ngokuhamba kwesikhathi, futhi izinzuzo zekhephithali ezivela kulokhu kutshalwa kwezimali zikhokhiswa intela ngezinga lenzuzo yesikhathi eside. Ezinye izinketho ezithile kungaba izibambiso ngaphansi kwesigaba 54EE (Umkhawulo omkhulu: 50 lakhs) we-Income Tax Act noma ukutshala ukucatshangelwa kokuthengisa endlini yokuhlala u/s 54F. Nokho, ingaphansi kwemibandela ethile eshiwo eSigabeni 54EE kanye no-54F, ngokulandelana.
- Phinda utshale imali oyizuzayo: Uma ubuyisela inzuzo yakho enkulu ekutshalweni kwezimali okufanelekile, njengamasheya, amabhondi, noma izimali ezihlanganyelwe, ungahlehlisa intela enzuzweni yemali kuze kube yilapho uthengisa izimpahla ezitshaliwe kabusha.
- Faka isandla ohlelweni lokuthatha umhlalaphansi: Ungonga imali ezintela ngokufaka isandla ohlelweni lomhlalaphansi, njenge-a I-401 (k) noma i-IRA. Uma ufaka isandla ohlelweni lomhlalaphansi, ungadonsa umnikelo wakho emalini yakho engenayo ekhokhiswa intela. Lokhu kunganciphisa isikweletu sakho sentela futhi kukusize wongele umhlalaphansi.
- Ukusebenzisa Amanye Amathuba Okuhlelwa Kwentela: Abasebenzi bangacabangela amasu engeziwe okuhlela intela ukuze banciphise isikweletu sabo sentela sisonke, njenge:
- I-Capital Loss Offset: Uma isisebenzi sizuze ukulahlekelwa yimali kokunye ukutshalwa kwezimali, singakwazi ukukhokha lokho kulahlekelwa ngokuqhathaniswa nenzuzo enkulu evela ekuthengisweni kwama-ESOP, ngaleyo ndlela kwehlise inani elikhokhiswa intela.
- Isipho Kumalungu Omndeni: Ukudlulisela ama-ESOP kumalungu omndeni kungasiza ukusabalalisa izinzuzo zekhephithali phakathi kwabantu abaningi, kusetshenziswa ukukhululwa kwabo enteleni futhi kwehlise sonke isikweletu sentela.
- Ukutshalwa Kwezimali Okonga Intela: Ukutshala imali kumathuluzi okonga intela njenge-Equity Linked Saving Schemes (ELSS) noma i-National Pension Scheme (NPS) ingasiza ekwehliseni imali engenayo ekhokhiswa intela futhi icishe isikweletu sentela ezinzuzweni ze-ESOP.
ISIBONELO:
Ake sithi unikezwa amasheya angu-100 e-ESOP ngentengo yokuzivocavoca engu-$10 ngesheya ngalinye. Ivelu yemakethe efanelekile yamasheya ngosuku lokusebenza ingu-$20 ngesheya ngalinye.
Uma usebenzisa izinketho zakho ngokushesha futhi udayise amasheya, kuzodingeka ukhokhe intela engu-$1,000 (umehluko phakathi kwevelu yemakethe efanelekile yamasheya kanye nenani lokuzivocavoca).
Kodwa-ke, uma welula isikhathi sokuzivivinya futhi uthengisa amasheya ngemva kokuba esebone inani, ungahlehlisa intela enzuzweni yemali.
Uma uthengisa amasheya ngemva konyaka, uzokhokha intela engu-$200 kuphela (i- capital uzuza intela ngenzuzo engu-$1,000). Futhi uma utshala kabusha izinzuzo ezinkulu, ungahlehlisa intela yenzuzo enkulu nakakhulu.
Isiphetho
Ukuqonda izici zentela zama-ESOP nokusebenzisa amasu asebenzayo kubalulekile kubasebenzi base-India ukuze bazuze ngokugcwele izinzuzo zabo ze-ESOP kuyilapho benciphisa izibopho zabo zentela.
Ngokuzulazula ezinkingeni zentela ye-ESOP, abasebenzi bangavula amandla angempela alezi zinhlelo njengamathuluzi abalulekile okudala ingcebo nokukhula kwezimali kwesikhathi eside.
Nokho, kubalulekile ukukhumbula ukuthi imithetho neziqondiso zentela zingashintsha, futhi izimo zomuntu ngamunye zingase zihluke.
Ngakho-ke, kunconywa kakhulu ukubonisana nomeluleki wezentela oqeqeshiwe noma uchwepheshe ukuze uqinisekise ukuthotshelwa kwemithetho yentela yakamuva kanye nokwenza amasu okuhlela intela ahambisane nesimo esithile somuntu.
shiya impendulo