De Minimis mu Employee Benefits
Izwi d e minimis rinowanzoshandiswa kurondedzera chimwe chinhu chiduku kana chiduku kuti chiongororwe, chimwe chinhu chisingakoshi. shoko iri rinobva mumutauro wechiLatini, " de minimis non curat lex ," zvinoreva zvinonyanya kuti mutemo haubatanidzi nenyaya dzisiri. Izwi iri rine zvinyorwa zvishomanana munzvimbo dzakasiyana dzebhizimisi. (Cherechedza kupereta kwezwi iri. Haisi kunyorwa, sezvamungafunga, "de minimus" asi " de minimis .")
Mune mutemo, de minimis inoreva chimwe chinhu chisinganyanyi kunetseka nacho. Somuenzaniso, mune mhosva pamusoro pe $ 1 mamiriyoni, imwe $ $ 10 ingadai iri ye minimis.
Sei Chirevo cheDe Minimis Chinokosha Kumabhizimisi Mitero?
Mune mitero yemabhizimisi, pfungwa ye de minimis inokosha mubasa rebashandi, mune mari inowanikwa mubhadharo , uye mune dzimwe nzvimbo dzemitero yebhizimisi. Chinhu chiduku hachikwanisi kuiswa mutero; mari yacho inopesana zvichienderana nemhosva yacho.
Chii Chinonzi De Minimis Chinoreva Yevashandi?
IRS inoti a de minimis kubatsirwa ndeyi :
... chero ipi neipi kana basa raunopa kune mushandi ane zvishoma zvishoma (kufunga nezvokuti unopa sei zvikwereti zvakafanana kuvashandi vako) iyo inofanirwa nayo inenge isinganzwisisiki kana kuti inoshandisa impracticabl
Zvikomborero izvo waanoshandira anopa kune mushandi anokweretwa semari kune mushandi. Asi a de minimis rubatsiro haibhadharwi kune mushandi semari inowanikwa.
Kubva pamusana wemutero, a de minimis kubatsirwa chikamu chiduku chebatsiro yevashandi, uye IRS inoti idzi shoma shoma haisi pasi pemitero. Mune mamwe mazwi, kana kubatsirwa kuri minimis , haisi kukwereta kune mushandi. Kana zvisiri zve minimis , zvinokweretwa kune mushandi, sekufanana nemumwe mushandi anobatsirwa.
Mienzaniso yeZvibatsiro Zvevashandi Zvingava De De Minimis
Mienzaniso iri pasi apa inopa pfungwa yechinhu chinonzi de minimis . Mune zvimwe zviitiko, nokuti chikamu chacho chiduku (kufanana nehotera yekutora), uye mune dzimwe nguva, zvakaoma zvikuru kubudisa mushandi unoshandiswa pachedu kubva kumabhizimisi kushandiswa (kufanana nehofisi inonyora).
IRS inopa mienzaniso ye minimis mubayiro iyo inogona kubviswa pamitero yevashandi:
- Holiday turkeys kana hams
- Maruva, mapeji, kana mugomba wekhofi pane zviitiko zvinokosha
- Nhare yegoridhe pakubata basa
- Kuchengetedza mushandi wemwedzi, kana mari yacho isingapfuuri mimwe mitero.
- Paizopiwa mubayiro wekudya kwemanheru kana kudya kwezororo kune vashandi nevashanyi.
- Zvimwe zvokudya zvinogona kufungidzirwa kuti zve minimis zvinenge zviri kofi uye zvisingabatsiri pamusangano wevashandi kana dzimwe nguva kudya kunopiwa kune vashandi vanofanira kushanda maawa akawanda .
- Katikiti dzenguva dzese kumitambo yemitambo kana yemitambo (kushandiswa kwebhokisi rekambani mumutambo weHockey kana basketball, somuenzaniso)
- Kubvumira vashandi kuti vashandise mahofisi ekufambisa ehofisi nguva nenguva, kana iwe (mubhadhari) unogona kuratidza kuti iri kushandiswa zvinenge 85% nokuda kwebhizimisi
- Boka rehupenyu hwehutano inshuwarisi pasi pe $ 2,
- Dzimwe nguva kutakurwa kwenzira (kufambisa bhazi kana tikiti yekupaka) iwe unopa kuvashandi.
Ndezvipi ZVAD De Minimis Benefits
Izvo zvinotevera hazvibviri zve minimis, maererano ne IRS :
- Cash, kusanganisira mari yakaenzana semakadhi emakadhi kunze kwekudya kwemazuva mashoma kunobvumira basa remaawa akawanda
- Kushandisa kweimba yevashandi, imba yezororo, chikepe kana ndege
- Kuendesa kushandiswa kwemotokari yavanoshandira kanopfuura kamwe pamwedzi
- Nhengo mune imwe kambani yenyika kana nhepfenyuro yemitambo
Cherechedzawo kushandiswa kweshoko rokuti "nguva nenguva" muurongwa hwe minimis dzinobatsira pamusoro apa. Kana ruzivo rwakapiwa nguva dzose, rinenge risina kumbobva minimis.
De Minimis Zvikomborero uye Mafoni Mashekeri
I IRS inofunga kuti kushandiswa-inopa mafoni efoni ndeye minimis kana isiri chikamu chemari yekambani kumushandi uye kana ichipiwa "zvikonzero zvakawanda zvebhizimisi." Mimwe mienzaniso ndeyi:
- Kana mushandirwi achida kutaurirana nemushandi panguva dzose nokuda kwekukurumidza kunoshanda kwebasa (kune mutariri wepasitori yepa data, somuenzaniso)
- Kana mushandi achida kutaurirana nevatengi pavanenge vari kunze kwehofisi (mune nzvimbo yekutengesa, somuenzaniso),
- Kana kana mushandi wacho achida kutaurirana nevhizimisi mune dzimwe nzvimbo dzenguva dzimwe nguva apo hofisi yevashandi yakavharwa (mutengesi webhizimisi munyika yose anoda kutaura nevashandi kana vatengi muTokyo, somuenzaniso).
Kusarudzwa kwaDe Minimis Rule - Vashandi Vanoremekedzwa Zvikwereti
Kufanana nemimwe mitero, the de minimis kutonga inofanira kushandiswa zvakanaka. Iwe haugoni kubata zvokudya izvo kambani inopa kune vashandi nzvimbo inowanikwa kune vashandi vepamusoro-soro se de minimis kana kubatsirwa kwakadaro hakuwaniki kune vashandi vose, kana kuboka revashandi umo vashandi vepamusoro-soro vari chikamu.
Somuenzaniso, kana uine imba yekudyira yevatariri uye pasina chivako chekudya (kana kuti hakuna imwe nzvimbo yekudyira yakafanana) yevamwe vashandi, haugone kuda kuti chipinda chikuru chekudya chikabva minimis . Kana iyo isiri ye minimis , inotengesa kune vatariri. I IRS ine imwe mutauro inotsanangura kuti "vanobhadhara zvakakwana vashandi" zvinorevei munyaya iyi.
Zvinyorwa Zviratidza Zvishoma Ne Minimis Benefits
Nguva dzose zvinonetsa kuratidza kuti zvakaipa. Chengeta zvinyorwa zvakanakisisa zvezviitiko apo iwe unopa zviduku zvishoma kuvashandi, kutsanangura chinangwa chebhizimisi uye zuva uye nguva. Kuratidza kuti iwe nguva dzose unochengeta zvinyorwa zvakanaka zvichakubatsira kuchengetedza de minimis kushandiswa mumutsoropota wemutero.
Mamwe Mienzaniso yeDeimim Rule Mutemo mune Mimwe Mitero uye Nzvimbo dzeMitemo
Mutemo wePATH wa2015 unopa kuchengetedzwa pamitengo uye zvikwereti kune vhizimisi vemabhizimisi ekudarika kwe minimis (pasi pe $ 100) pamusoro pekudzoka kwemashoko.
Mune mumwe muenzaniso, paFomu 1099-S, Inobva kuZvakatengeswa Kwemazvitengesi, kuendeswa kwepasi pemadhora mazana matanhatu kunofungidzirwa kuva minimis .
De minimis miganhu inofanirwa kubhadharwa mutero mukuru wekutambira kune kutengwa kwezvisungo.
Murairo yekodzero, de minimis inoshandiswa pakusarudza kana basa riri mumiganhu yekushandiswa kwakanaka. Chinhu chiduku chebasa chinogona kushandiswa pasina mvumo; iyo mari inofungidzirwa de minimis inokonzerwa nemhosva.