Iyandikishe ku musoro wa TPR
Iyi uri umukoresha wishyura abakozi bawe amafaranga cyangwa ibindi bintu by’agaciro usabwa kwiyandikisha ku musoro wa TPR, kuwumenyekanisha no kuwishyurira abakozi bawe. Iyo umukoresha asonewe umusoro ku nyungu harimo na TPR, abakozi be nibo bafite inshingano zo kwiyandikisha kuri PAYE, bakayimenyekanisha, bakanayiyishyurira.
Hari ubwoko butatu bw’abakozi barebwa no kumenyekanisha umusoro ukomoka ku musaruro. Abo ni aba bakurikira: Abakozi bahoraho, abakozi ba nyakabyizi n’abakozi bafite umukoresha urenze umwe.
Umukozi wese abarwa nk’umukozi uhoraho keretse iyo yujuje ibisabwa ngo abarirwe mu cyiciro cy aba nyakabyizi cyangwa icyo abafite umukoresha urenze umwe.
Umukozi wa nyakabyizi ni umukozi wese ukora imirimo itagomba ubuhanga bwihariye, uhawe akazi n’umukoresha mu gihe kitarenze iminsi mirongo itatu (30) ikomatanyije mu gihe kingana n’amezi cumi n’abiri (12).
Iyo umukozi afite abakoresha barenze umwe, umukoresha wa mbere (w’ibanze) ni umukoresha wishyura umukozi umusaruro ku mwaka ukomoka ku kazi gahoraho cyangwa ku masezerano y’igihe kirekire kurusha atangwa n’abandi bakoresha.
Iyo umukoresha ategura imishahara y’abakozi be, asabwa gufatira TPR y’abakozi be, akayimenyekanisha,ndetse akanayishyura kuri RRA mu gihe kitarengeje iminsi 15 ikurikira ukwezi yabakatiyemo uwo musoro.
Umukoresha afite inshingano zo kubika ibitabo by’ibaruramari nk’ikimenyetso cy’uko yafatiriye uwo musoro wa TPR, akawumenyekanisha kandi akwishyura. Mu gihe umukoresha asonewe imisoro harimo n’ifatirwa nka TPR, umukozi niwe utegetswe kwiyandikisha kuri RRA, akikorera imenyekanisha akanishyura uwomusoro.
Iyo umukoresha yakoresheje umukozi wa nyakabyizi mu gihe kiri munsi y’iminsi 30 ibarwa mu gihe runaka cyo mu mwaka, umukoresha asabwa gukata amafaranga angana na 15% by’umushahara ugenewe uwo nyakabyizi.
Iyo umukoresha atari we mukoresha wa mbere w’umukozi akoresha, asabwa gufatira umusoro wa TPR ungana na 30% by’umushahara wose agenera uwo mukozi.
Umuntu ku giti cye utuye mu Rwanda wakira umusaruro ukomoka ku murimo awuhawe n’abakoresha barenze umwe cyangwa wakira undi musaruro ukomoka ku murimo ashobora gukora imenyekanisha ry’umusoro ry’umwaka kugira ngo asabe gusubizwa amafaranga y’umusoro arenga ku wo yagombaga kwishyura.
Umuntu ufite abakoresha barenze umwe agomba kubimenyesha abakoresha be kugira ngo hamenyekane umukoresha wa mbere uwo ari we. Umukoresha nawe afite inshingano yo kubaza umukozi we niba ari we mukoresha wa mbere kugirango amenye uburyo azajya amukata umusoro wa TPR.
Umusaruro usoreshwa ukomoka ku murimo ugizwe n’amafaranga yose umukozi yishyurwa hamwe n’agaciro k’ibintu ahabwa n’umukoresha bijyanye n’umurimo akora. Ayo mafaranga ni aya akurikira:
1.Ibihembo, umushahara, amafaranga yishyurwa mu gihe cy’ikiruhuko, amafaranga yishyurwa mu gihe cy’uburwayi n’agenerwa kwivuza, amafaranga atangwa mu mwanya w’ikiruhuko ku mukozi uvuye ku murimo atarafata ikiruhuko cy’umwaka, amafaranga y’insimburamubyizi, amafaranga yishyurwa umukozi nka komisiyo, amafaranga y’ishimwe hamwe n’agahimbazamusyi;
2. Amafaranga atangwa kubera ubuzima buhenze, ayo gutunga umukozi kure y’aho asanzwe akorera, ay’icumbi, ayo kwakira abashyitsi cyangwa ay’ingendo;
3. Iyishyurwa cyangwa isubizwa ry’ibyakoreshejwe n’umukozi cyangwa uwo bafatanyije;
4. Ibyishyurwa umukozi kubera ko yakoze mu buryo budasanzwe;
5. Imperekeza ihabwa umukozi igihe yirukanywe ku murimo, akazi ke karangiye cyangwa amasezerano y’umurimo asheshwe;
6. Ibyishyurwa ku bwiteganyirize bw’izabukuru;
7. Ibindi byishyurwa ku mpamvu z’akazi kakozwe, akariho, cyangwa akazakorwa
Umusaruro utangwa mu bintu uhabwa umukozi wongerwa mu musaruro usoreshwa ukomoka ku murimo hakurikijwe agaciro ku isoko ku buryo bukurikira:
- Hongerwa ku musaruro usoreshwa amafaranga ahwanye no gutunga no gukoresha ikinyabiziga cy’akazi ku mukozi mu gihe cy’umusoro, angana, ku buryo bucishirije, n‘icumi ku ijana (10%) by’ibihembo bitari ibintu;
- Hongerwa ku musaruro usoreshwa umusaruro ku nguzanyo, harimo n'amafaranga yishyuwe mbere ku mushahara birenze imishahara y'amezi atatu (3), zihabwa umukozi ungana n’ikinyuranyo gishobora kuboneka hagati: a. y’inyungu ku nguzanyo yagombaga kuba yarishyuwe n'umukozi mu kwezi iyi nguzanyo yakiriwemo, izo nyungu zibazwe hakurikijwe igipimo cy’inyungu Banki Nkuru y'u Rwanda ikurikiza ku mabanki y’ubucuruzi; b. n’inyungu nyazo zishyuwe n'umukozi muri kwa kwezi;
- Hongerwa ku musaruro usoreshwa amafaranga ahwanye no gukoresha cyangwa gutura mu nzu itanzwe n’umukoresha, harimo cyangwa hatarimo ibikoresho byo mu nzu, mu gihe cy’umusoro, angana, ku buryo bucishirije, na makumyabiri ku ijana (20%) by’ibihembo bitari ibintu.
Ibyishyurwa bikurikira ntibibarirwa mu musaruro usoreshwa ukomoka ku murimo:
1° Iyishyurwa cyangwa isubizwa ry’ibyakoreshejwe n’umukozi cyangwa uwo bafatanyije:
a.Byose bigenewe ibikorwa by’umukoresha;
b.Bivanwa cyangwa byagombaga kuvanwa mu gihe cy’ibara ry’umusaruro w’umukozi ku bikorwa bye byose
2° Imisanzu umukoresha ashyirira umukozi mu Rwego rwa Leta rufite ubwiteganyirize mu nshingano;
3° Ibyishyurwa biturutse ku bwiteganyirize bitanzwe n‘Urwego rwa Leta rufite ubwiteganyirize mu nshingano cyangwa ikigega cya pansiyo cyemewe
4° Umusaruro ukomoka ku murimo wabonywe n’umuntu udafite ubwenegihugu nyarwanda yishyurwa na Leta y’inyamahanga cyangwa n’umuryango utari uwa Leta hakurikijwe amasezerano bagiranye na Leta y’u Rwanda, igihe umusaruro wakiriwe kubera imirimo y’imfashanyo yakorewe mu Rwanda
5° Umusaruro ukomoka ku murimo umukoresha udatuye mu Rwanda yishyuye umuntu ku giti cye udatuye mu Rwanda kubera za serivisi yakoze mu Rwanda, uretse iyo izo serivisi zifitanye isano n’icyicaro gihoraho cy’umukoresha mu Rwanda.
Abatu basonewe umusoro ku musaruro ukomoka ku murimo ni aba bakurikira:
1° Umunyamahanga uhagarariye igihugu cye mu Rwanda;
2° Undi muntu wese ku giti cye ukora muri Ambasade, mu biro bihagarariye igihugu cye mu Rwanda, muri Konsula cyangwa mu biro by’iyo Leta y’amahanga bikora imirimo ya Leta, w’umwenegihugu w’iyo Leta kandi ufite pasiporo y’abanyacyubahiro;
3° Umuntu ku giti cye, utari Umunyarwanda, ukoreshwa n’umuryango mpuzamahanga.