UMUSORO UFATIRWA KU MUSHAHARA:

ugizwe n’ibihembo, imishahara, amafaranga yishyurwa mu gihe cy’ikiruhuko, amafaranga yishyurwa mu gihe cy’uburwayi n’agenerwa kwivuza, ibyishyurwa biturutse ku bwiteganyirize bw’izabukuru n’ibindi.

Ubwoko bwose bw’amashimwe harimo amafaranga atangwa kubera ubuzima buhenze, ayo gutunga umukozi kure y’aho asanzwe akorera, ay’ubukode, ayo kwakira abashyitsi cyangwa ay’ingendo.

Igipimo cy’umusoro

Imenyeshamusoro

IGIHE NTARENGWA: Abakoresha bishyura umusoro ufatirwa hakurikijwe igika cya mbere cy’iyi  gingo bagomba, mu gihe cy’iminsi cumi n'itanu (15) ikurikira impera ya buri kwezi. Ku basora bafite umubare w’amafaranga bakoresha buri mwaka ungana cyangwa uri munsi ya 200.000.000 Frw, Umusoro ufatirwa ku mushahara wishyurwa buri gihembwe ugatangwa uherekejwe n’ubwishyu bw’umusoro mu minsi cumi n’itanu nyuma y’igihembwe kirebwa n’uwo musoro.

  Umusoro ufatirwa ku bihembo

Inshingano

• Itegeko rigenga imisoro riteganya ko iyo umukoresha agaragarije umukozi umushahara avana umusoro ku mushahara, akawumenyekanisha kandi akawishyura mu Kigo cy’imisoro n’amahoro  mu gihe kitarenze iminsi cumi n’itanu ikurikira igihe wagombaga kwishyurirwa.
• Iyo umukoresha akoresheje umukozi udahoraho mu gihe kitarenze iminsi 30 mu gihe cy’umwaka w’isoresha, umukoresha afata 15% by’umutungo usoreshwa by’umukozi udahoraho.
• Ibihumbi mirongo itatu (60,000) bya mbere by’amafaranga y’amanyarwanda y’umushahara byishyura umusoro ungana na 0%.

Uhereye mu kuboza 2022 abakoresha /abakozi bazajya babara umusoro ku musaruro usoreshwa w’umukozi  bashingiye ku byiciro by’imisoro ikurikira cyangwa bakoresheje uburyo bwo kubara buteganyijwe mu mbonerahamwe ikurikira. Abakoresha/abakozi bamenyekanisha umusoro bafatira bafatirwa ku mushahara bashobora kwifashisha ubu buryo bwo kubara  babwinjiza mu ikoranabuhanga bifashisha kugira ngo babashe kubara umusoro ugomba kwishyurwa.

Ibipimo

Akatwa buri kwezi

Akatwa buri mwaka

• Umukoresha ni we wishingira ubwe gufatira, kumenyekanisha no kwishyurira igihe umusoro mu Kigo cy’Imisoro n’amahoro .

•   Umukoresha ni we ufite inshingano zo kubika ibitabo byerekana ko umusoro wakuwe ku mushahara, wamenyekanishijwe kandi wishyuwe. Mu gihe umukoresha adasabwa gufata umusoro ku mushahara, kuwumenyekanisha no kuwishyura, umukozi ni we uba ufite inshingano zo kuwandikisha, kuwumenyekanisha no kuwishyura.

•   Umukoresha utari umukoresha wa mbere w’umukozi agomba gufata ku mushahara umusoro utangwa hakurikijwe umutungo winjira utarenze 30%. Umuntu uhembwa n’abakoresha barenze umwe cyangwa ubona undi mutungo w’inyongera nk’agahimbazamusyi ko mu mpera z’umwaka ashobora gukora imenyekanisha mu gihe cy’umwaka iyo ashaka gusubizwa umusoro w’ikirenga. Amafaranga arenze ibihumbi bitanu (5,000) by’amanyarwanda ni yo yonyine ashobora gusubizwa.

•   Umukozi ukorera abakoresha barenze umwe ategetswe kumenyesha abakoresha be uwo ahisemo kumubera umukoresha wa mbere. Umukoresha ategetswe kubaza umukozi nawe akemeza ko ariwe yahisemo kumubera umukoresha wa mbere.

Monthly Deductions

TAX BANDS TAX RATE

Frw 0-60,000 0%

Frw 60,001-100,000 20%

Frw 100,001 30%

Annual Deductions

TAX BANDS TAX RATE

Frw 0-720,000 0%

Frw 720,001-1,200,000 20%

Frw 1,200,012 30%

• The employer is personally responsible for the correct withholding, declaration and the timely payment to the Rwanda Revenue Authority.
• The employer is personally responsible for keeping proper books of account to prove that the tax has been correctly withheld, paid, and accounted for. Under those circumstances where, the employer is not required to withhold and pay the tax, the employee is responsible for registering, declaring, accounting, and paying the tax.
• An employer who is not the first employer of an employee must withhold PAYE at the marginal top tax rate of 30%. An individual who receives employment income from more than one employer or who receives incidental employment income such as end of year bonus may file an annual declaration if he wants to claim a tax refund. Only amounts in excess of FRW 5,000 are refunded.
• An employee who works for more than one employer is obliged to inform his/her employers specifying which one is his/her first employer. The employer is obliged to ask the employee and confirm that he/she is the first employer.

Inyungu

Umusoreshwa udashoboye kwishyura umusoro agomba kwishyura, asabwa kwishyura inyungu ku musoro. Inyungu zibarwa buri kwezi ku rugero Banki nkuru y’igihugu ibariraho andi mabanki wongeyeho abiri ku ijana. Urugero: Iyo inyungu y’amabanki ari 9%, inyungu itangwa iba 11% ku mwaka.  

Ibihano

1. Ku birebana n’umusoro ufatirwa ku mushahara, umusoreshwa ahanwa cyangwa agacibwa amande iyo ananiwe ibi bikurikira:
2. gutanga inyandiko zimenyekanisha umusoro ku gihe;
3. gutanga inyandiko z’imenyekanisha umusoro ufatirwa ku gihe;
4. gufatira umusoro
5. gutanga amakuru yasabwe n’ubuyobozi bw’imisoro;
6. korohereza imirimo umugenzuzi w’imari;
7. gutanga amakuru yerekeye ubushobozi cyangwa akazi yahawe nk’uko bivugwa mu ngingo ya 7 §2  y’Itegeko rigena imitunganyirize y’isoresha;
8. kwiyandikisha nk’uko bivugwa mu ngingo ya 10 y’itegeko rigena imitunganyirize y’isoresha; cyangwa
9. kubahiriza ingingo ya 12, cyangwa iya 13 z’itegeko rigena imitunganyirize y’isoresha.