Babban ma'aikata dole ne su ba da ladaran ɗaukar hoto, amma ta yaya aka ƙaddara?
A karkashin Dokar Kulawa da Kulawa ta Kasuwanci, manyan ma'aikata (waɗanda ke da ma'aikata 50 ko fiye da ma'aikata daidai) dole su ba da asibiti na kiwon lafiya ga cikakken ma'aikata (30+ hours a mako) ma'aikata ko fuskantar kalubalen kudi.
Akwai cikakkun latitude dangane da ɗaukar hoto wanda manyan ma'aikata zasu iya bayar, amma don biyan aikin mai aiki, ɗaukar hoto ya samar da ƙananan darajar kuma za a ɗauka mai araha ga ma'aikaci.
Darajar mafi mahimmanci yana nufin cewa shirin ya kalla kashi 60 cikin dari na farashin likita don yawancin jama'a, kuma ya samar da "ƙwaƙwalwa mai mahimmanci" don kulawa da kula da marasa lafiya da kuma aikin likita (lura cewa ƙimar daraja ba daidai ba ne a matsayin mafi mahimmanci ɗaukar hoto , amma mai aiki shirye-shiryen da ke samar da ƙimar kuɗi sun dace da bukatun don mafi mahimmanci ɗaukar hoto).
Amma rashin iyawa shine ƙaddarar fahimtar mutum tun lokacin da ya dogara da babban rabo akan samun kuɗin mutum. Yaya ma'aikata da IRS sun ƙayyade ko shirin ya kasance mai araha ga ma'aikata?
Tabbatar da Tabbatawa: Masu amfani da amfani da Ƙididdigar Safe Harbor
IRS yayi la'akari da ɗaukar ma'aikacin ma'aikaci idan har ma'aikatan ba su da kuɗin da aka ba su don biyan kuɗi ba su wuce kashi 9.56 na asusun gida na ma'aikata a shekara ta 2018 (wannan kashi an tsara shi ne don kumbura a kowace shekara, ya fara a kashi 9.5 cikin 100 a shekara ta 2014, ya karu a kowace shekara ta 2017, sannan ya rage kadan don 2018).
Yana da mahimmanci mu fahimci "ɓangaren kai" kawai na wannan ma'anar. Kudin don ƙara membobin iyali zuwa shirin ma'aikaci ba a la'akari da lokacin da aka ƙayyade iyawa. Duk abin da ya ƙidaya shi ne abin da ma'aikaci ya biya domin kawai ɗaukar hoto. Abin baƙin cikin shine, 'yan uwa ba su cancanci tallafin kuɗi a kasuwar kasuwa idan suna da damar yin amfani da su a ƙarƙashin shirin da aka tallafa wa ma'aikata wanda ake ganin yana da araha ga ma'aikaci, komai koda zai rage kudin da za a kara dangi ga ma'aikaci- shirin tallafawa.
Wannan sananne ne a matsayin dangin iyali .
Don haka ƙuduri na iyawa ya kasance daidai da sauƙi: idan ɗaukar kuɗin ku na aiki zai biya ku fiye da kashi 9.56 na kudin ku na gida a shekara ta 2018, ba a ɗauka mai araha ba. A wannan yanayin, za ku sami dama ga tallafin kuɗi a cikin musayar idan kuna so ku saya tsarin kasuwa guda daya maimakon haka, kuma ma'aikacin ku zai zama wanda ke da alhakin aikata laifin.
Amma ta yaya mai aikin ku san kudin ku na gida? Idan kun yi aiki cikakken lokaci ga babban ma'aikata kuma ɗaukar ku ya ƙare zama maras tabbas idan aka kwatanta da kuɗin kuɗin gidan ku, mai aiki naka ne a kan ƙugiya domin azabar, wanda zai iya zama mai ƙidayar. Duk da haka, ma'aikata ba su da damar yin amfani da bayanai game da dukiyar ma'aikatan su.
Don magance wannan matsala, IRS ta ƙirƙirar "tashar jiragen ruwa" uku da ke lissafin cewa ma'aikata zasu iya amfani da su. Muddin mai aiki yana bayar da karamin ɗaukar hoto mai daraja wanda aka ɗauka mai araha ta amfani da ɗayan hanyoyin harkar jiragen ruwa, mai aiki bazai damu da azabtarwa ba.
Wurin Tsaro
- W2 albashi lafiya harbor . Don yin amfani da wannan hanyar, dole ne mai aiki ya tabbatar cewa yawan kudin hawan inshora na lafiyar ma'aikaci a cikin shekara ba zai wuce kashi 9.56 cikin haɗin W2 na ma'aikaci ba a shekara ta 2018. Za su iya sanya gudunmawar gudunmawar ma'aikaci a matsayin adadin kuɗin kuɗin kuɗin da aka biya ko yawan adadin kudin shiga (wanda zai iya bambanta, idan samun kudin shiga na ma'aikaci ya bambanta), amma akwai hani akan daidaitawa da gudunmawar shekara-shekara zuwa asusu don canji a samun kudin shiga. Don haka wannan hanya ce mafi kyau ga ma'aikata waɗanda suke da haɗin kai a ko'ina cikin shekara.
- Yawan kuɗin da za a biya kudin tsaro . Don yin amfani da wannan hanyar, mai aiki na kallon aikin hawan ma'aikaci kamar yadda aka fara shekara ta (ko farashin mafi kyawun lokacin da ma'aikaci ya samu a cikin watanni mai zuwa), ya ninka shi da 130, kuma ya kirga kashi 9.56 na wannan jimlar. Wannan sakamakon zai zama iyakar adadin wanda ma'aikaci zai iya buƙatar biyan kuɗi don watanni. [Ana amfani da lissafi na 130 hour ko da kuwa yawancin sa'o'i da ma'aikacin ke aiki, tun da yake shine ƙayyadaddun ƙayyadaddun aiki na cikakken lokaci.]
Game da ma'aikata masu albashi, hanyar biyan kuɗin da ake biya na gari kawai yana buƙatar mai aiki don tabbatar da cewa kuɗin kuɗin na ma'aikaci ba ya wuce kashi 9.56 na albashin kuɗin ma'aikaci.
- Matakan talauci na Tarayya na tsaro . Wannan hanya na tashar jiragen ruwa ta haifar da matsakaicin iyakar da ake buƙatar taimako ga kowane ma'aikaci, tun da yake ya dogara ne akan matakin talauci na tarayya, maimakon a kan kuɗin da kowa ya samu. Don amfani da wannan hanyar, mai aiki kawai ya tabbatar da cewa farashin ku na kyauta baya wuce kashi 9.56 na matakin talauci na tarayya.
Domin 2018, matakin talauci na tarayya shine $ 12,140 (ga mutum guda, wanda shine wannan lissafin yana amfani). To, idan mai aiki yana amfani da wannan tashar tsaro, yawan kuɗin kuɗin ku na gaba don ɗaukar ku a 2018 ba zai iya wuce $ 1,161 ko $ 97 a wata. Wannan tashar tashar jiragen ruwa zai haifar da mafi kyawun kudaden shiga wanda ma'aikata za su biya don ɗaukar su, tun da yawancin ma'aikata na cikakken lokaci sun sami fiye da matakin talauci na tarayya.
Ta yaya IRS ta san wane Hanyar Hanyar Tsaro na Hanyar Hanyar Ma'aikata ta Amfani?
Mai aiki naka ya bada rahoto a farkon kowace shekara tare da IRS (kuma yana aika maka da kwafin), yana bayyani ga ɗaukar hoto wanda aka miƙa maka a cikin shekara ta gaba. Wannan shi ne Form 1095-C .
A kan layi na 16 na wannan nau'i, mai aiki zai shigar da lambar don bayyana abin da aka yi amfani da shi (idan wani). Ana bayyana lambobin a cikin umarnin aiki na Form 1095-C : Lambar 2F na nufin W2 Hakkin mai amfani da tasirin mai amfani; Lambar 2G na nufin ci gaba da talauci na tarayya mai amfani da tashar jiragen ruwa, kuma 2H na nufin ana amfani da kuɗin da ake amfani da shi don kare lafiyarsa.
Ƙarin Ma'aikata na Gidajen Ba a Ba da Tsara ba a Tsarin Safe Harbor
Tun lokacin da mai aiki naka kawai ke da damar shiga yankinka na kudin shiga na iyalinka, wannan shine abin da za a yi la'akari idan mai aiki yana amfani da lissafi mai tsaro. Kuma idan matakin talauci na tarayya ya dace da hanyar amfani da tashar jiragen ruwa, ana amfani da shi ne akan matakin talauci na mutum guda. Idan matarka ta sami ƙarin samun kudin shiga, ba a ƙidaya shi lokacin da mai aiki ya tabbatar da cewa kuɗin ku bai wuce kashi 9.56 na kudin ku ba.
Ba a buƙatar masu yin amfani da su don amfani da lissafin tashar jiragen ruwa. Amma azabtarwar da ba daidai ba ne da aikin mai aiki yana da kyau, kuma masu daukan ma'aikata waɗanda suke ba da cikakkiyar ɗaukar hoto ba sa so su ƙare da ba da horo ba tare da kuskure ba wanda bai dace da jagororin masu iya ba.
Menene Duk Wannan Ma'anar Ma'aikatan?
Idan kun aiki cikakken lokaci don babban ma'aikata, kuna iya bayar da inshora na lafiya wanda ba shi da kyau don ɗaukar hoto, tun da ma'aikata kullum suna so su tabbatar da cewa suna bin ka'idar ACA. Amma haɗin kuɗi na iya zama ya fi girma idan kun ƙara 'yan uwa zuwa shirinku, tun da ba a buƙaci ma'aikata su rika ɗaukar kuɗi ba don ku, ba don iyalinka ba.
> Sources:
> Makarantar Makarantar Cornell Law, Cibiyar Nazarin Shari'a. 26 US Code 36B, Kyauta mai bashi don ɗaukar hoto a karkashin tsarin lafiyar lafiya. 36B (c) (2) (C) (i) (II).
> Ma'aikatar Lafiya da Ayyukan 'Yan Adam, ofishin Mataimakin Sakataren Harkokin Gudanarwa da Bincike. Shirin HHS talauci don 2018. Janairu 13, 2018.
> Sabis na Gida na cikin gida. Hanyar samun kudin 2017-36 .