Accrual of lokuya kubeleka. I entsha indlela endala

abafazi abaninzi ubuncinane kanye ebomini babo kufuneka sijonge esisiso of accounting, ukuze bafunde indlela isigxina eyake - inani elifanayo ehlawulwa ukuba umama oselula ngexesha lekhefu yakhe kubeleka.

Ngokutsho izilungiso mthetho federal sisebenza kufuneka ukuba ufake indlela entsha yobalo iinzuzo ukususela ngo-2013. Kule minyaka mibini idlulileyo (ukususela ngo-2011), ixesha lenguqu okhethekileyo. Oko kukuthi, umfazi unalo ithuba lokukhetha yeyiphi scheme iya kubala inzuzo. Amatyala asalindele eyake ngo-2012, nako kwenziwe iminqweno zabasebenzi.

Umehluko omkhulu phakathi endala kunye sinobutsha sikimu - ixesha zokuhlala leyo bufike ikhefu lokuya kubeleka. De-2011, oko kungathathelwa ingqalelo konyaka omnye (iinyanga ezili-12). Ukususela ekuqaleni ngoJanuwari 2013. ziya kuqwalaselwa iminyaka emibini (iinyanga ezingama-24).

Umfazi xa uhamba esibhedlele emva-1 Januwari 2013., kubalwe maternity iza kwenziwa kuthathelwa ingqalelo umvuzo avareji iminyaka emibini. Kwaye akukho wumbi. Ukuba ikhefu lokugula uqala phambi 2013, unina mfana Ungakhetha ukusebenzisa i iminyaka emibini okanye unyaka omnye-xesha.

Njengabo bonke elula. Kodwa abafazi Russian kwabonakala ezininzi iingxaki nokungavisisani ulwandle. Yeyiphi scheme ingcono? Kakade ke, lo ukhetho inzuzo ngakumbi, apho Ndiyahamba umama lokuya kubeleka ufumana ngaphezulu. Ukuba holo avareji mihla le amabini anesine kwiinyanga ezidlulileyo ngakumbi, zahlulelo zilunge lokuya kubeleka (2012) kukulungele kanye ukuba aveze ukuba uhlobo kutshanje okucetywayo amagosa. Ukuba ingaphantsi, kungcono ukucela-mali kwi ukubala ngokususela scheme endala.

Ngokuyimfuneko, ingakumbi xa kungekho zemfundo ezizodwa, sebenzisa iinkcukacha igalelo echanekileyo. Ngokomzekelo, emtshatweni lokuya kubeleka lwenzeka kuthathelwa ingqalelo ingeniso irhafu. Akunamsebenzi ufake iintlawulo iinzuzo esibhedlele ngethuba leeholide okanye kuhambo loshishino. Ukongeza, uMthetho uchaza mali iphezulu nesibonelelo ukukhulelwa kunye nkqu kwimeko yokudlula mfazi akayi kuba nako ukufumana ngaphezulu.

Kufuneka kwakhona kuhlala phezu abasebenzi nabafazi, amava wakhe iyonke - ngaphantsi kweenyanga ezintandathu. Oku kwenzeka nokuba kwimeko yengqesho yakutshanje okanye xa ixesha lokufika wachitha ixesha elide lokukhubazeka okwethutyana (ikhefu lokugula). Kuba aba bafazi, inkqubo eyahlukileyo yokubala ye ngokukhulelwa. Ukuba oko kuya kusetyenziswa isixa yemivuzo avareji bafumana ngenyanga, xa ikhefu lokugula (umthetho uqale) yavulwa.

Makhe sihlolisise umzekelo elula kakhulu ukubala izibonelelo lokukhulelwa phezu izikimu ezindala kunye nezintsha. Masithi umfazi waya ummiselo ngoJanuwari 2012, uhola engange ezingamakhulu amathathu amawaka ngo-2010 no-2011 (ngokomthetho ingeniso ubuninzi ayikwazi ngaphezu 463 amawaka). Ngoko ke, iminyaka ikhalenda 2, lafumana 300 * 2 = 600 lamawaka engange. Le mali kufuneka bahlulwe ngenani leentsuku asebenza (nithi, ixesha esibhedlele kunye nezinye lushiya wayengekho) - Fumana 730 600,000 / 730 = 821.9 engange. Kwinzuzo avareji mihla liphindaphindwe ngenani leentsuku maternity - ikhulu elinamanci mane (ukuzalwa komntwana enye kwaye ngesiqhelo, kungenjalo ukunyuka lokuya kubeleka) - kwaye ufumane 821.9 * 140 = 115 amawaka 066 engange. Le mali iza ukufumana umfazi ekubaleni yokubala entsha.

Ngokutsho intlawulo endala eyake ngumfuziselo oko kwenzeka. Ingeniso yonyaka yonyaka (300 amawaka), bahlulwe ngenani leentsuku (310), yaye emva koko iphindwe ngethuba lekhefu lokubeleka (iintsuku 140). Sifumana 300,000 / 310 * 140 = 135 amawaka 478 engange. Loo nto ngakumbi malunga amabini amawaka kunangaphambili.

Kucacile ukuba inkqubo entsha yokubala iingenelo nganto endala, urhulumente kule win. Ngoko xa kukho ukhetho (nto leyo ngokwenene bonke abo baya ikhefu lokuya kubeleka phambi ekuqaleni kuka-2013), kungcono ukuba ukubala ngenyameko yonke uze ukhethe ukhetho nenzuzo.