Tushangamu ebi, kurigiriir’aha mateeka!

• Enshohonza yo muhi w’omurimo
• Omuhendo gw’ebirungi ebihairwe- omukozesa niga mukama womuriimo
• Omuhendo gw’kurihirwa omu mwanya gwkusharamu koturakiti
• Ekicweka kya insurance ikirikushashurwa omuhi wo murimo ari kungikirira amagara go mukozi nabenju ye
• Enshashura y omukozi ya sharamu kuhindura omurimo niga obundi ‘bukwakuriizo aha
• Endambiika yo mushara, enshashura eyekihumuro, eshaaha ezikweyogyeramu Na Eki nakyo kirimu ka fizi kokutambura kwomukozi aha gyendo ze kitongore!

Ebyamasanyu, ebikozesebwa bulijo, oburaaro, ebishaare byeirwariro Na arawesi yoona.

• Za sheya omukozi eziyakuba aine omukitongore!
• Etekateka ya bakozi kugura za sheya omukitongore
• Nahaaba hari omuringo ngwona niga obushoborozi bwa bakozi kufuuna sheyazi omu sikimu ya bakozi

EKIKURU:

Buri kyahandiikwa aha’íguru kiine akakwate aha tasya y’omurimo

(Amagoba gómurimo tigateirwe’ha muhendo ogurasharweho’mushoro) Peshoni: Peshoni teriho’mushoro

Ebishaare bi rwariro: okugarura sente omukozi zakozaise omu rwariro.

Oburebeerezi bwa ishuwaresi aha magara go’mukozi nabenju ye, (ekikweka ekihebwayo omu kubanza) premium

Eshohoza ya ofiisi aha murimo: arawesi nig’ ezindi sente ezihebwayo mukozi ha murimo kumubasisa kukora ‘mirimo ye kurungi.

Ebyukurya/nokunywa: Omuhendo gwa sente ogu bariirwe ebyokurya no kunywa kwabakozi aha mwanya ogu kukworerwamu!

Okuhumura Kwa bakozi Na kasiimo: abakozi buri sente eyi Bari kuhayo kurundana ne hebwaho omushoro (employees’ contribution is taxable)

Sheyazi za bakozi: obugabe bwa bakozi kutunga sheyazi omu Sikimu etekatekirwe omukozesa ninga ekitongore!

Local service tax, ogu nibagwihaho batakabaziire ogwe’tasya.

Ebikweyogyeramu ka magoba ebiri ahansiya toto y’omutwaro (10,000) omu kwezi nabyo nibabihaho!

Enshariro: Ezikubaza omu kwezi Shs 235,000 buli mwezi tezikuhozebwa ha kuuba ziryaha nsi ya enshariro (Threshold)

Ahamuheeru gw’kubingwa, ebicweka 25 (abiri nabitaano) ahari 100 (kikumi) ahari abo abariiba hereize ekitongore emyaka ikumi (10)

Sente ze ntambula: Na munonga abo abariiba baheire emirimo Bari kurunga aheeru yeihanga! (Non- Ugandans)

Arawesi niga kompeseshoni: Ezi ne sente ekuhebwa omukozi wena wekitogore yaba ari aha gyendo kukora emirimo egimuhairwe. Ezi rimu oburaaro, ebyokurya nokunywa ne tambura yoona okutwariiza hamwe.

Ebyamagoba byoona kokubikubarwa birimu Byoona ebi nibi shangwa omu employment income Ebyokunganyirwaho omu bukozi

Obuyambi obukuhebwayo omukozesa kurigiriira ha byenyima, obwiire

Obwa maziire kandi obwakiine kukora! Eki nikimwe ahar’ebyo mukama womurimo ebyakuhweraho omukozi womuriimo ka sadi pate (Third party) niga okurigirira ha bukungu

Ebikuhozebwa omu, bitari bya sente; omu mateeka nebi;

• Okukozesa emotoka yo’ murimo ebyo buntu
• Abakozi b’ ahaka ne bikozesebwa ka maize namashenyarazi, nomuteki
• Ebyokurya nokunywa hamwe nebya mashanyu!
• Okuganyiirwa omu kushashura amanja na magooba
• Okuhuhura obutonde bw’omukozi ku mukuguzi
• “Ebirungi ebindi byona ebihairwe mukama w’omurimo.
• Omukozi okuheebwa ebintu mukama we ata bikoraire!
• Kufuna oburaaro bwa busha
• Enshanture eri ahagatiya magooba omumateeka, orugyero oruhebwa’ hari za looni

Ebi nihebwa yo mukugu w’omukozesa (associate)

Ebi nibihebwayo ahanyima yo mukosesa kutaho etekateka! Omukungu nawe Na hereza omukozi ebimushemereire!

Nibihebwa okurugirir’ enyima, nahati ne ebiro eby’mumaiso ebyomukozi

Ebi byoona biri omu kawayiiro akakashatu (3) sekishoni 19 eyemitwarize yo busiimo

Ekyokureberaho;

Emotoka ehairwe omukozi nekora nebye byabutosha

Ebariira

(20%XAXB/C)-D

A- Omuhendo gw’motoka omukatare

B-  Ebiro omumwaka emotoka ebye koziire

C-  Ebiro ebiri omumwaka gw’etasya

D- Habahariho esente zoon’ omukozi ezi yateireyo (koturibyushoni)

2. Esente zoona ezihairwe omukozi abariiremu naba emiriimo yómuka (housekeeping) Batarebiire niki ekikukorwa omumaka go mukozi! Owa securite tariimu

Ekyo kureberaho

Kempane yaba neha omukozi womuka 150000 buri kwezi, kwonka omukozi akuhayo 20,000 buri kwezi eziri kutsigara (150000-20000) =130000 omukozi nuwe arikufunamu!

3. Omukoseza eza kushashura omukozi omu kurya no kunya naazo zirimu Okwihaho nibasa kukye ndera omukozi waba aine koturubyushoni eyi ya haire Ne za amashanyu naazo niba ziriimu!

Ekyo kureberaho

Ebyokurya byo kwezi enaku 26, buri runaku 3000=

Omukozi yaba atteireho, nafuna mu emitwaro 78000= (3000×26)

4. Ahandi ga omukozesa ahaire omukozi okushashuriira yutilite

Naazo kenzo nibariirwamu! Rusiti ni zetagwa ahakushashuriira omukozi!

5. Omukozi yaaba aine looni niga za looni kukiira ha miriyoni emwe aha magooba ahasi yago ageikirizibwe Bank of Uganda. Aha omukozi nafunamu ahashatuure ya magooba ag’ omwaka gwetasya na nango ago mugyereko gwa bank of Uganda!

Ekyo kureberaho

Omukozesa yaaha looni omukozi, school fees loan400000=, furniture 500000=, appliances 300000=

Ituresiti ya 10% buri kwezi, eya bank of Uganda eri 15% (1200000×15%) – (1200000×10%) =180,000- 120,000=60,000 Ezi nizo omukozi arafunemu.

6. Omukoseza yasharamu kushashuriira omukozi esente zoona ezirikumu bajubwa Eki nakyo nikiyamba ahamukozi kufunamu akasente akarikweyogyeramu!

Ekyo kureberaho

Omukozesa nabaasa kushashuriira omukozi esente eziri kumubajubwa omu Banka

Kandi atazimushareho ekikumanyisa omukozi nabayagoba. Banka ekaba nemubaja 300,000= Jan 31 Omukozesa yazishashura Kandi tiyazisharaho!

7. Aha omukozesa nabasa kusharamu ahereze ebintu ebiguziirwe omukozi kandi omukozi aheyo Kakoturibyushoni kakye!

Ekyokureberaho

Kampane nebaasa kuhayo emotoka eya shs 5000,000= kandi omukozi aheyo 1000000= aha motoka Omukozi nabayafuna mu 4000,000=

8. Aha nju yokuraramu, eki nikibariirwamu;
   1. Esente eziri ha katare kenju empangizibwe!
   2. Ebintuddu 15% ebye tasya yomwaka oteireho nezagabwaho aheiguru

Ekyokureberaho

Ekitogere nikihereza omukozi omushaara shs.3000,000 okwezi Araweesi yokutambura shs 300,000 okwezi

Eyokuraguza shs 200,000 okwezi

Araweesi y’oburaro enju aha katare, shs.600000= okwezi Omukozi yaaba aheireyo koturubyushoni shs 50000=okwezi

Nikimanyisa ngu aha araweesi yóburaro nagobaho shs 550,000= (ezinizihwaho omushoro)

9. Aha nibareeba ‘mbariira yebindi ebintu ebitari mukashi, ebi nibibasa kukyendezibwa omubwire Omukozi yaba aheireyo koturubyushoni yoona!

Ekikuru

Abakozi aba heirwe emirimo guruga omu mahanga gaheru, ekitikiri’kubakwataho! Ekikumanyisa nti aha muhendo gwoona nibogyeraho 235000 niga 10%!

ABAKUKORA PATI TAYIMU

Abakozi ba patitayimu nibabarwa nka ba kukora haingi Aba nibabahooza aha bicweka 30% aha za gurosi

Kwonka omukozi naikirizibwa kushaba ari kutamu ditayilo ya rwitatni ya emolimenti! Ajuriire omoshooro ogumwihireho mwingi!

Wiziholindingi, Omukozesa ashemreire kwihaho omushoro oguhikiire aha mukozi

Obwiire; omukozi niga omukozesa ashemereire kuhayo omushara gwoona aha biro 15 bya buris kwezi!

Okubiika ebihandiiko by’ abakozi; ebihandiiko byoona ebyetasya y’omwaka nempa yomushoro Bishemereire kubikwa gye emyaka ‘taano (5) enyima, aba revenue bayenda kushwijuma omushoro!

Obuvunanyizibwa bw’mukozi

• Abaine etasya nyingi kurunga omumihanda mingi bashemereire kukyoreka bakutekamu ritani ahamuheeru g’omwaka!
• Entasya yoona oteireho neya buzinesi
• Emishoro yoona erikushashurwa ka PAYE, wiziholidingi (Egi teyiinemu omushoro ogwa rental and presumptive!
• Omushoro oguri kushashurwa!

• Omukozi aba aine ahatu hamwe nka entasya takwetangisibwa kutekamu ritani!
• Hamwe ahari kukora
• Omukozi aine obugabe kushaba rifundi habaho, omutari bumativu and omushoro mwingi gumwihireho!
• Mukozi ashemereire kutunga enshoborerwa aha mishoro yoona emwihireho! Nahabwekyo mukozi weena yaba aine entasya zemiringo mingi nayehangirizibwa kworeka ritani a Erikurambururu ezo entasya! Tihaine arikufuna rifundi atakoziire dekirareshoni!

Nihabaho kibwaba otashashwire mushoro omubwiire

Omukoseza weena yaba ata wiziholidingire ogu omushoro, amateeka nigamurangiira kushashura amagooba nekansi erikurunga omu mwezi ezikubajubwa .Omukoseza ashemeire kugyezaho ayiiheho omushoro aha mukozi