Ahabanza / Imisoro y'imbere mu gihugu / Umusoro ku bihembo /

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.

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.

  • 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.

Umusoro usoreshwa ku kwezi mu mafaranga y’u Rwanda (Frw)

Umusoro usoreshwa

Igipimo cy’umusoro

Kuva ku

Kugeza ku

 

0

60,000

0%

60,001

100,000

10%

100,001

200,000

20%

200,001

Kujyana hejuru

30%

Umusoro usoreshwa ku mwaka mu mafaranga y’u Rwanda (Frw)

Igipimo cy’umusoro

Kuva ku

Kugeza ku

 

0

720,000

0%

720,001

1,200,000

10%

1,200,001

2,400,000

20%

2,400,001

Kujyana hejuru

30%

  • 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.

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.

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