Ukukhokha uhambo lwebhizinisi ngezimpelasonto: ukuhleleka

Isikhulu esiphezulu ngasinye sithumela abaphathi bakhe ngokuhamba kwebhizinisi. Ngokwenza njalo, kuvame ukubhekana nezimo ezinjalo lapho uhambo lwebhizinisi luwela ngosuku, okuphoqa umqashi ukuba acabange ngobukhulu bomholo wesisebenzi sesikhathi esinikeziwe futhi uma lowo muntu engenzi imisebenzi ayinikezwe yona Isikhathi esicacisiwe, kodwa sasendleleni.

Incazelo

Uhambo lomsebenzi ngenhloso yebhizinisi ukuze ufeze imiyalelo yesikhulu, eyenziwa ngaphandle komsebenzi wakhe unomphela, ubizwa ngokuthi uhambo lwebhizinisi. Ngesikhathi esifanayo, ngesikhathi kungekho msebenzi enhlanganweni, isikhundla sakhe kanye nomholo wakhe uhlala.

Ngaphezu kwalokho, ngaphambi kokuthumela umuntu ukuba enze isabelo esisemthethweni kwenye indawo yokuhlala, kufanele kwenziwe umyalo, okukhulunywa ngawo kulo mnyango emnyangweni wezisebenzi ngokumelene nesignesha.

Amaphepha avamile

Zonke izinhlangano namabhizinisi athumela abasebenzi babo ekuhambeni okusemthethweni kufanele aqondiswe yizenzo zomthetho ezilandelayo:

• Ikhodi Yezabasebenzi, lapho u-Art. 139 ichaza imithetho yokubala imali engenayo yomuntu kanye nokukhokha uhambo lwebhizinisi ngosuku olungasebenzi.
• Izinqumo ze-Russian Federation No. 749 no-922.
• Izincwadi ezivela eMnyango Wezezimali we-Russian Federation.

Izici

Ukukhokhwa kohambo lwebhizinisi ngempelasonto kuzoxhomekeka ukuthi ngabe isisebenzi senze imisebenzi yaso esemthethweni ngamahora angasebenzi noma cha. Uma kwenzeka engasebenzi esikhathini esibekiwe, uzokhokhelwa kuphela izindleko ezihlobene nokuqasha izindlu, ukudla nokuhamba. Uma umuntu ngosuku evulekile enza umsebenzi wakhe, uzokhokhwa kabili ukukhokhelwa ngalesi sikhathi noma usuku oluvaliwe.

Ngaphezu kwalokho, ukukhokhelwa kohambo lwebhizinisi ngempelasonto kungashiwo isivumelwano esihlangene, kanye nezinye izenzo zendawo zenhlangano.

Uma isisebenzi sisebenza

Uma kwenzeka isakhamuzi esasihamba ibhizinisi senza imisebenzi yakhe ngosuku, unelungelo lokukhokhela lesi sikhathi ngalendlela elandelayo:

• Thola inkokhelo kabili ngokusho kobuciko. 153 TC. Ngaphezu kwalokho, ezenzweni zendawo zenhlangano le mali inganda, kodwa kuphela ekuqondeni komphathi.
• Thatha usuku olulodwa, kepha kulokhu, isinxephezelo semali sokusebenza ngesikhathi esibekiwe sizobuyiselwa kumuntu kuphela ngenani lemali engenayo.
• Ukwengeza, isisebenzi ngasinye sinikezwa umdwebo ngamunye isikhathi sokuvakasha kwakhe okusemthethweni.

Ukubuyiselwa kwemali

Ukuthumela umsebenzi wakhe ohambweni lwebhizinisi, umphathi kumele amkhokhele zonke izindleko zokuhamba, ezihlanganisa:

• Izindleko zohambo oluya endaweni yokusebenza kwesabelo sokukhiqiza nasendleleni yokubuyela emuva;
• Ukuqasha indawo yokuhlala;
• Izimali zansukuzonke - imali ethile, engaxhomeki ekusebenziseni imiyalo yesikhulu;
• Ezinye izindleko zemali, uma lokho kuboniswa emisebenzini yendawo yebhizinisi.

Umgomo oyinhloko wazo zonke izinkokhelo ukuqinisekisa ukuphila okuvamile kwesisebenzi senhlangano ngenkathi esesimweni esingavamile yena. Ngisho noma ebhizinisini badinga uhambo lwebhizinisi luphela ngezimpelasonto, ukukhokhwa kwento ngayinye kwenziwa isikhathi sonke sokuhlala komuntu ngaphandle kwendawo yomsebenzi unomphela, kungakhathaliseki ukuthi usebenza noma cha.

Idokhumenti eyisisekelo

Ukuhamba kwebhizinisi lomsebenzi ngesikhathi sokungasebenzi kungalingani kahle, njengoba ukukhokha kohambo lwebhizinisi ngosuku lokuya kuncike kulokhu.

I-oda (isampula):

OOO "______________" (igama lebhizinisi)

00.00.00 idolobha lonyaka № ___________

"Ekuhambeni kwebhizinisi ngempelasonto"

Ngokuphathelene nesidingo sokukhiqiza somphathi womnyango wezobuchwepheshe Ivanova II. Ukuthumela ngohambo lwezamabhizinisi ngezimpelasonto kusuka ku ____ kuya _______ ngonyaka ngokukhokha kwenkathi echaziwe ngobukhulu obuphindwe kabili ngaphansi kobuciko. 153 TC.

Isisekelo: inothi lekhanda lomnyango wokuthengisa uPetrova P.P.

Umqondisi _____________________ (Igama eligcwele)

Kuyaziwa ____________________ (ukuchitshiyelwa kwesiginesha somsebenzi)

Ngaphezu kwalokho, ngaphambi kokuthumela abathintekayo ekuhambeni kokukhiqiza ngesikhathi sokusebenza, inhloko kufanele ihambisane nezidingo zomthetho. Omunye kufanele futhi akhumbule isimo seKhodi YezabaSebenzi YaseRussian Federation ukuthi abesifazane abalindele ukubukeka kwengane, kanye nabantu abangazange bafinyelele eminyakeni yobudala eyishumi nesishiyagalolunye, abakwazi ukuthunyelwa umqashi kwenye indawo ngesisekelo sesidingo esisemthethweni. Isivumelwano kule nkinga sidingeka ngempela kusukela ezigabeni ezilandelayo zezakhamuzi:

• Abazali abangabodwa;
• Abesifazane bakhulisa izingane kuze kube yiminyaka emithathu;
• Abangaphansi abahlinzeka ngamalungu angenampilo emindenini yabo.

Yonke imibandela yokusebenza ixoxisana futhi ivumelana phakathi kwenhloko nomsebenzi ngaphambi kokuhamba kwalesi sizathu ngenxa yezizathu ezisemthethweni. Ngemuva kokubuya, isisebenzi kumele sihlawulelwe ukukhokhelwa kabili kohambo lwebhizinisi ngosuku lokuphuma ngalo, umyalelo okumele ukhiqizwe ngumchwepheshe wezibonelelo zabasebenzi ngokuhambisana nazo zonke izimiso zeKhodi Yezabasebenzi yeRussian Federation futhi isayinwe yisakhamuzi uqobo.

I-Accounting Time

Ngaphambi kokuthumela ilungu lomsebenzi ohambweni lwebhizinisi, kukhishwa umyalelo, ebonisa ukuthi ukukhokha kohambo lwebhizinisi ngempelasonto kuzokwenziwa ngenani eliphindwe kabili. Lokhu kulungiswe ngokufanele ekhadini lombiko.

Ikhodi eyisisekelo kule dokhumenti, uma umuntu ehambweni oluhlobene nesidingo sokukhiqiza, kuboniswa yinhlamvu ethi "K" noma inombolo "06". Uma uhambo luwela ngosuku, lokhu kufanele kuboniswe ngokuthi "PB" noma "03". Le khodi ifakwe eshidi lesikhathi ngisho noma isisebenzi sisendleleni eya endaweni leyo ngempelasonto.

Izinkanyezi

Kulo mthetho kukhona ezinye izinto ezikhethekile lapho ukukhokhelwa kwebhizinisi ngezimpelasonto zabasebenzi bezikhungo nezinhlangano kungaxhunyaniswa. Imigomo yokuhamba ngokusemthethweni kwezinceku zikahulumeni inqunywe eMthethweni KaMongameli No. 813. Ivumela laba bantu ukuba babuye emsebenzini wezebhizinisi ngisho nangezimpelasonto. Ngaphezu kwalokho, izinsizakalo zomphakathi ezenza umsebenzi ngaphandle kwamahora okusebenza zibuyiselwa kubo ngenzuzo ephindwe kabili noma zithathelwe usuku lokuphumula olwengeziwe.

Kulezo zakhamizi ezisebenza ohlelweni lokushintshwa, ukukhokha uhambo lwebhizinisi ngosuku oluvuliwe kwenziwa ngesisekelo se-Art. 153 weKhodi Yezabasebenzi. Kulesi simo, ukubalwa nabo kuyenziwe kanje:

• Uma uhambo olusemthethweni lwenziwa ngokuvumelana nesimiso, khona-ke ngesamba semali engenayo yesisebenzi;
• Emahoreni angewona ukusebenza - ngesayizi kabili noma isikhathi esengeziwe sokuphumula.

Ukukhokhwa kohambo lwebhizinisi ngosuku oluvaliwe kungaba kuphela uma kuboniswa ku-oda futhi kuboniswe ekhadini lombiko.

Ngedwa ngokwami

Uma kwenzeka isisebenzi sabuya esikhwameni sakhe esisemthethweni ngemuva kosuku olufanele, lisetshenziswe izinsuku ezingasebenzi futhi zinikeze amathikithi kumphathi ngezinsuku ezingahambisani nalabo ezibekiwe kulo myalelo, umphathi angeke akhokhe izindleko zomsebenzi kubo. Ukukhokhwa kohambo lwebhizinisi ngosuku olunikezwa yi-Ministry of Finance ka-June 20, 2014 kucatshangwa ngokugcwele lapho kukhokhiswa inhlangano futhi kufakwe ezindlebeni zayo zamanje, ngokufanele, kufanele kuqinisekiswe yizincwadi zokuhamba ezifanelekile.

Wayesendleleni

Uma isisebenzi esithunyelwe ohambweni lwebhizinisi sisendleleni eya endaweni lapho umyalelo wokukhiqiza ukwenziwa khona ngempelasonto noma iholidi lomphakathi, lesi sikhathi kumele sikhokhwe kuye ngobukhulu obuphindwe kabili. Ngoba umsebenzi esikhathini esibekiwe, ngokusho kuka-Art. 113 TC, avunyelwe futhi kungenziwa kuphela uma kwenzeka izimo eziphuthumayo noma izidingo zebhizinisi.

Ngaphezu kwalokho, ukukhokhwa kohambo lwebhizinisi ngosuku olusendleleni kumele kwenziwe okungenani kabili inani (ngokusho kwesigatshana 153 se-TC), futhi isisebenzi kufanele futhi sikhokhwe isabelo semali ngalesi sikhathi, okungama-ruble angu-700 ngo-2016.

Amacala

Njengamanje, izakhamizi zizama ukufakazela amalungelo abo eziphathimandla eziphakeme. Ngaphambi kokuya enkantolo, izisebenzi eziningi zizama ukufinyelela isivumelwano nomqashi futhi zixazulule zonke izinkinga ngokuthula. Kodwa, njengoba umkhuba ubonisa, lokhu kuyinkambiso engaphumelelanga.

Isibonelo esivela enkantolo:

Ngokuphathelene nezidingo ezisemthethweni, isakhamuzi saphoqeleka ukuba sihambe ngosuku lwebhizinisi. Ngesikhathi esifanayo, umqashi wabhala umyalelo lapho wonke amaphuzu abalulekile mayelana nalolu hambo aqoshiwe, ebonisa ukuthi ngokusho kuka-Art. 153 weKhodi Yezabasebenzi, umsebenzi uzothola ukukhokha kabili ngalesi sikhathi.

Ngesikhathi sokubuya kusukela ohambweni ngqo emgwaqeni waqhekeza ibhasi lapho owayehamba ngaphansi. Kwakungekho ukuxhumana, futhi kwakungeke kwenzeke ukwazisa inhloko ngalokhu. Ngalolo suku, isisebenzi asizange size enhlanganweni futhi asizange sibike, njengoba engenakukwenza. Inhloko yalabo abaxoshiwe ngenxa yokungabikho ngaphandle kokucacisa izizathu, kunokuphulwa komthetho wezabasebenzi. Isakhamuzi saphoqeleka ukuya enkantolo.

Kulandela ukuthi leli phoyisa linikeze bonke ubufakazi bokuthi usemgwaqeni ngesikhathi esibekiwe futhi wakuqinisekisa ngemibhalo yokuhamba. Ngaphezu kwalokho, wenza umsebenzi wakhe ngesikhathi samahora angasebenzi, ngoba wayenomsebenzi ngezimpelasonto. Ukukhokha kwalokhu kufakwa kabili inani lemali engenayo engazange ihlangabezane nomqashi, ngoba isisebenzi sasixoshwa ngenxa yokungabikho emsebenzini.

Inkantolo yavumelana nezimpendulo zomfakisicelo, yabona ukuthi ukuxoshwa kwakhe kwakungemthetho futhi kubuyiselwe emsebenzini, futhi wabeka icala enhloko ngokuzibophezela kwezindleko ezisemthethweni kanye nokungabikho emsebenzini. Ngaphezu kwalokho, lesi sinqumo sathi uhambo lwebhizinisi ngempelasonto, ukukhokha okuxhomeke kulo msebenzi ngesamba semali ephindwe kabili, kufanele kwenziwe kuphela ngemvume yomuntu ngokwakhe, uma kungekho isisekelo somthetho esichazwe ku-Art. 113 weKhodi Yezabasebenzi ye-Russian Federation.

Isibonelo esilandelayo:

Isakhamuzi senze inkantolo ukuthi ichithe imithetho eminye yemithetho evimbela amalungelo abasebenzi abathunyelwe ngokuhamba ngezimpelasonto ngezimpelasonto.

Abamele uMnyango WezabaSebenzi weRussian Federation babengahambisani nokwaneliswa kwezicelo zomfakisicelo, bekhomba ukuthi le mibhalo ayiphikisana nemigomo ye-TC ngoba isisebenzi esihamba ngohambo lwebhizinisi ngosuku lwebhizinisi uma sibuya kuyo sithola inkokhelo kabili ngalokhu ngokuhambisana Art. 153 weKhodi Yezabasebenzi.

Inkantolo yanquma ukuphika isimangalo, ekhomba ukuthi lapho ithumela isisebenzi ngohambo lwebhizinisi, inhloko ihlala emigomeni yeKhodi Yezabasebenzi yeRussia Federation, okungeke iphule amalungelo abaphathi. Isakhamuzi sahlala singaneliseki ngalesi sinqumo futhi sammangalela egunyeni eliphakeme.

Kulesi sibonelo kungabonakala ukuthi isisebenzi asigculisi ngaso sonke isikhathi ngokukhokha kabili kokuhamba kwebhizinisi ngezimpelasonto. Imithetho yezobuLungiswa ikhombisa ukuthi ngezicelo eziningi zezakhamizi kule ndaba, bangathanda imali eyengeziwe yokuvuselela imisebenzi yokusebenza phakathi namahora angasebenzi, kanye nosuku lokuphumula olwengeziwe, oluphikisana nemikhuba yobuciko. 153 we-RC RF.