Kugadziriswa Kwekushandira Purogiramu Zvokuita
Kana iwe uri wekuzvidzivirira kana uine bhizinesi duku zvikuru nevashandi vashomanana, unogona kunakidzwa nerusununguko uye kugadziriswa kwekuve iwe pabasa rako. Asi kuva nekwanisi yekuisa mararamiro ako ega uye kudana rako pfuti hazvirevi kuti iwe unogona kukanganwa kurapa kwako. Kunyange zvazvo zvingava zvakaoma kuchengetedza basa rekurega basa paunenge uchishanda bhizinesi, iwe unofanira kuedza kubvisa nguva yekufungisisa pakuzadzisa pfungwa yekusununguka kwemari.
Nenzira yakanaka, kune maitiro mashomanana ekugadzirira basa rekuita basa rinoita kuti zvive nyore kuchengetedza kubhadhara, kusanganisira SEP-IRAs, SIMPLE IRAs, nezvimwewo.
Kusiyana kwakaita sechidiki mumapurogiramu aya kunogona kuchinja zvikuru zvichienderana nebhizimisi rako uye zvido zvako zvakasiyana. Tora nguva yekufananidza maitiro nehupfumi apo iwe uchiedza kuwana chirongwa chakanaka iwe nebhizimisi rako duku, uye unonzwisisa izvo zvakanakisisa zvekubvisa kwako uye mamiriro emitero.
SEP IRA
A SEP-IRA (Yakagadziriswa Employee Pension Individual Retirement Arrangement) inobvumira vashandi kuita chirongwa chokubvisa basa kune vashandi vayo. Mukuwedzera, vanhu vanozvishanda vanogona kugadzira nekubhadhara chirongwa cheSEP-IRA chokusarudzira pachavo. Kana ukasarudza kugadzira SEP IRA, iwe unogona kupa zvikamu zvinenge 25 kubva muzana zvemari yako yegore rose kana 20 muzana yemari yako yakagadzirirwa gore roga roga rokushanda. SEP IRA mipiro haigone kudarika $ 54,000 yakawanda muna 2017.
Savings Incentive Match Plan yeVashandi (SIMPLE IRA)
SIMPLE inomirira kuchengetedza mari inokurudzira vashandi.
Ichi chirongwa chebhizimisi nevashandi 100 kana pasi vanogona kushandisa. Uye yakaenzaniswa nechetsika 401 (k), SIMPLE zvechokwadi inosarudzo yakashata ... Asi chete kana iwe uchida kuenzanisa mishandiro evashandi vako. Nevane SIMPLE, vashandi vanofanira kufanana nezvipo zvevashandi kusvika kusvika ku3 muzana yemari (kana mushandi asingakwanisi kupa mitezo, iwe uchiri kukwanisa kupa 2 muzana yemisha yavo). Mupiro wemiganhu neSIMPLE yakaderera kupfuura mireji inobvumirwa mu 401 (k) chirongwa. Asi kune vamwe vadzidzisi vebhizimisi, kuve nyore kungave kwakakosha kusiyana. Muna 2017, mari yepamusoro yevashandi inogona kugovera chikamu kune SIMPLE IRA inonzi $ 12,500.
Vashandi vezera remakore makumi mashanu kana kupfuura vanokodzera mari ye $ 3,000 yekubatwa .
Solo 401 (k) Ronga
A solo kana munhu (k) chirongwa chirongwa chakareruka chetsika 401 (k) chirongwa. Kana iwe uri muridzi wemabhizimisi, unoreva kuti hakuna mumwe mushandi kunze kwekuti anga ari mudzimai, 401 (k) ndeyekuti: yako pachako 401 (k) hurongwa. Mipiro yemipiro yakangofanana nemiganhu yemagariro 401 (k) , asi nokuti iwe unotungamirira chirongwa pamwe chete, unogona kuenzanisa zvipo sekushandira kusvika 20 muzana kune 25 muzana yemari. Izvozvo zvinoreva kuti iwe unogona kupa zvikamu zvinenge zvakapetwa kaviri 401 (k) miganhu mu solo 401 (k). Iko mari yepamusoro yekubhadhara mibairo ye 2017 i $ 18,000. Kana iwe uine makore makumi mashanu kana kupfuura, unogona kuwedzera $ 6,000 semari yekuregererwa kwekubhadhara mupiro wekubata mu 2017. Mugove wekugoverana kwepurogiramu ndewe 25 muzana yemari yawana mari, asi zvipo zvachose (mubhadharo kukanganisa pamwe nekugoverwa kwebasa) kune chirongwa ichi haikwanisi kudarika $ 54,000 muna 2017. Unogonawo kuwedzera mupiro wekugadzirisa mubhadharo kana uchikwanisa kuita izvozvo.
Mumwe munhu Roth 401 (k) hurongwa hunosarudzawo huripo huri kupa vhizimisi vemabhizimisi vane mikana yekukura kwemutero kusina mari.
Profit Sharing Plan
Purogiramu yekugoverana ndiyo chirongwa chinorondedzerwa chirongwa chekubatsira kunoita makambani anobatsira vashandi kunze kwekurega basa. Nekugoverana purogiramu, zvipo zvinobva kune wavanoshandira ndezvikonzero. Izvozvo zvinoreva kuti kambani inogona kusarudza gore negore kuti yakawanda sei kupa (kana kuti kugovera zvachose) kune chirongwa chebasa. Kana kambani isina purofiti, haifaniri kupa michero kune chirongwa. Asi kambani haifaniri kuva yakakosha kuva nepurogiramu yekugoverana.
Izvi zvinogadzirisa kuita kuti chive chirongwa chikuru chekurega basa pamakambani mashoma emabhizimisi kana mabhizimisi emhando ipi zvayo. Mukuwedzera, zvirongwa zvekugoverana kwebatsiro zvinobatsira kuenzanisa kuve kwehupfumi hwevashandi kubudirira kwekambani.
Kunyange zvazvo pasina mari yakatarwa inofanirwa kubatanidzwa kurongwa wekugoverana kwebatsiro gore roga roga, pane mari yakawanda inogona kugoverwa purogiramu yekugoverana kwebasa kune umwe neumwe mushandi.
Nhamba yacho inodhindurwa kwenguva yakareba nehutsika. Mupiro wemugove wepamusoro wepurogiramu yekugoverana kwepurogiramu ishoma ye100 muzana yemari yekubhadhara kana $ 54,000 muna 2017. Zvimwewo, mari yaunowana mari iyo inogona kutorwa munyaya iyo kugadzirisa mubhadharo nemupiro wevashandi zvishoma. Mari yekugadzirisa iri $ 270,000 muna 2017.
Mari Yokutenga Plan
Chirongwa chekutenga mari kana mari yekubhadhara mari yepensheni inorondedzero yemupiro wekusarura chirongwa chinopiwa nevamwe vashandi. Mari dzinotenga mari yakafanana nedzimwe dzinorondedzerwa zvirongwa, zvakadai sa 401 (k) uye 403 (b) zvirongwa, mune zvose izvo vashandi nevashandi vanopa zvipo kurongwa. Chinokonzera mari yekugadzira zvirongwa zvakasiyana ndeyekuti vanoda kuti vashandi vatsva vawane zvipo. Izvozvo zvinoreva kuti vashandi vanofanira kupa chikamu chekugadzirisa chikamu chemari yega yega yevashandi vanokodzera gore negore kumakosheni avo ekurega basa.
Mari yekutenga mari yakafanana nekugovana-kugoverana zvirongwa , asi neurongwa hwekugovana-pfuma, waanoshandira anokwanisa kusarudza gore roga roga kuti zvakadini zvichagoverwa kune vashandi.
Panzvimbo yeiyo yakagadzirirwa muzana yemari, mushandi-kugoverana mushandi angasarudza kugovera mari yakatarwa yebatsiro, uye kugovera kune vashandi gore roga roga sehuwandu hwemari. Kune vashandi, zvirongwa zvekutenga mari zvinogadzirisa bhajeti uye kuronga kwemipiro zviri nyore, asi zvirongwa zvekugoverana kwebatsiro zvinopa kushanduka kwemakore mumakore asingabatsiri.
Mipiro yakaitwa kumagadziro emari ekutenga ndiwo mutero-unoderedzwa kune waanoshandisa uye mutero-wakatarwa kune vashandi. Kuita zvekutsvaga kunowedzera musero mutero kusvikira mari inobviswa pakubhadhara.
Pane misikidziro yekuti vashandi vakawanda vangapa sei mari yekugadzirisa mari. Iyo miganhu inogadziriswa pane nguva nemari yekurarama. Muna 2017, mipiro yemari yekugadzirisa mari yakatorwa pa25 muzana yemutengo wevashandi kana $ 54,000, chero zvishoma.
Keogh Plans
Keogh zvirongwa zvinoshandiswa kuva ndiyo yokutanga yekuchengetedza mari yekusarudzira kune munhu anozvishandira. Asi mumakore gumi apfuura, vakafukidzirwa ne SEP, SIMPLE IRAs, uye solo 401 (k) s. Ichokwadi, iyo IRS haisati yareva kunyange Keoghs, asi chimiro chinovatsigira ichiripo. Iwe unogona kuisa Keogh sepenjeni kana chirongwa chinorondedzerwa chekubatsira, apo iwe unogadzirisa chinangwa chegore gore rehomwe iyo. Muganhu wemiganhu ndeye $ 215,000 muna 2017, kana 100 muzana yemaripo, iyo inoita kuti zvive zvakanaka kune vashandi vanoita mari yakawanda uye vanoda kuisa pamari mari yakawanda yekurega basa. Iwe unogonawo kuisimudza seurongwa hunorondedzerwa hwepamupi hunoshanda sa 401 (k), ane muganhu we $ 54,000 muna 2017. Asi mapepa egore negore aidiwa kuchengetedza chirongwa cheKeogh chinoita kuti zvive zvisinganyanyi kukosha kune vashandi vakawanda vebhizimisi.
Defined Benefit Plans
Chirevo chinorondedzerwa chirongwa chisarudzo chakanaka kana iwe uri kuita mari yakawanda uye unoda kugovera zvakawanda pane iwe unobvumirwa kugovera kune SEP, SIMPLE IRA, kana Individual (k) Purogiramu. Nechirongwa ichi, unofanirwa kunge une icho chinonzi wechitatu-mutungamiri kana kuti actuary, uyo anobatsira kutsanangura muwandu uye nguva yezvipo zvako.
Mupiro wemugove wepamusoro weurongwa hunotsanangurwa hwebasa hunotsanangurwa neurongwa wehutungamiri wako zvichienderana nemurairo, naizvozvo mupiro wakakura uchasiyana kubva kumunhu kusvika kune munhu zvichienderana nemagariro eurongwa hwako.
Mipiro inotarisirwa gore roga rega, uye mupiro wemupiro unowanzo hukuru. Urongwa urwu hwehupfumi hunobatsira munhu anozvishandira kana bhizinesi rine mari yakatsiga uye inoda kubvisa mari yakawanda gore roga roga pamutero unobviswa.
Kana uine kana kuronga kuunza kune vashandi mune ramangwana, iwe uchafanirwa kupa michero nokuda kwavo maererano nemitemo yakataurwa muurongwa hwerongwa rako. Kazhinji, vashandi vanokodzera kupa zvipo apo ivo:
- Wakashanda maawa anopfuura 1 000 mugore
- Wakashanda kwauri kwegore rimwe chete (iwe unogona kuisa muganhu uyu kusvika kumakore maviri kana ari 100 muzana akapiwa mubhadharo wevashandi kana izvo zvipo zvikaitwa
- Vane makore 21 kana kupfuura
Kubva muna 2017, mukuru wevashandi angagamuchirwa mumagariro egore pasi peshoko rakarondedzerwa-rubatsiro ishoma kudarika $ 215,000 kana 100 muzana yemuwandu wevheji hwemari yavakagamuchira pamusoro pemakore matatu anotevera. (Muganhu wepamusoro-soro wezvinorondedzerwa-zvigadziriswa zvirongwa zvinobvumira vashandi kubhadhara penhesi inogona kubhadhara zvikwereti kune zvakasara zvehupenyu hwomushandi wepamberi.)
Traditional or Roth IRAs
Kana uri kutsvaga nzira dzakawedzerwa dzekuchengetedza kubhadhara, iyo Individual Retirement Account yakazarurirwa kune munhu ane mari yakagamuchira (kunyange zvazvo Roth IRAs iri pasi pekukwanisa kuwana mari). Irosi kana kuti Roth IRAs inogona kushandiswa mukubatana nedzimwe zvirongwa, asi ramba uchifunga mupfungwa yemari yemitambo yeIRA yaunogona kubvisa kubva pamitero yako yaunowana inogona kuderedzwa. Iro muganhu wekupa IRA muna 2017 i $ 5,500 ($ 6,500 yemakore makumi mashanu kana kupfuura).
Summary
Bhizinesi duku harifaniri kureva zviduku zvishoma. Zvimwe zvirongwa zvekurega basa zvinokubatsira iwe kugadzirira kuchengetedza zvakachengeteka panguva imwechete iwe unowedzera mweya wako webhizimisi. Kuti uwane mamwe mashoko pamusoro pezvirongwa zvakasiyana-siyana zvekurega basa zviripo kune mabhizimisi maduku, ona IRS Publication 560, Retirement Plans yeBusiness Small kana urongwa hweBusiness Business Retirement Plan Resources.