Ibipimo bishya by’imisoro ku musaruro ukomoka ku murimo byatangiye kubahirizwa, mu mpinduka zizorohereza abakorera umushahara kuko zirongera icyo umukozi atahana, nyuma y’umwaka umwe hakozwe izindi mpinduka.

Ni ibipimo biteganywa mu Itegeko Nº 027/2022 ryo ku wa 20/10/2022 rishyiraho imisoro ku musaruro, ubu ryinjiye mu mwaka wa kabiri rikurikizwa.

Uyu musoro ufatirwa ku musaruro ukomoka ku bintu birimo umushahara, amafaranga yishyurwa mu gihe cy’ikiruhuko, ibyishyurwa ku bwiteganyirize bw’izabukuru ; n’ibindi byishyurwa ku mpamvu z’akazi kakozwe, akariho, cyangwa akazakorwa.

Ingingo ya 56 y’iri tegeko igena ko mu mwaka wa mbere - nyuma yo gutangazwa mu igazeti ya Leta ku wa 28 Ukwakira 2022 - umushahara utarenga 60.000 Frw usoreshwa ku gipimo cya 0%; hagati ya 60.001 Frw - 100.000 Frw ugasoreshwa kuri 20%; naho guhera ku 100.001 Frw kujyana hejuru, ugasoreshwa kuri 30%.

Ni ingingo yateganyije impinduka kuva ku mwaka wa kabiri, iri tegeko ritangiye gukurikizwa.

Guhera muri uku kwezi kwa Ugushyingo, umushahara utarenze 60.000 Frw ugomba gusoreshwa ku gipimo cya 0%, hagati ya 60.001 Frw na 100.000 Frw ugasoreshwa ku 10%, hagati ya 100.001 Frw na 200.000 Frw ugasoreshwa kuri 20%, naho guhera ku 200.001 Frw kujyana hejuru, ugasoreshwa kuri 30%.

Iri tegeko ryongereyemo n’icyiciro cyihariye, giteganya ko umusoro wa nyakabyizi utangwa ku gipimo cya 15%.

Ni imibare iragira icyo yongera ku mushahara umukozi atahana, atari uko umukoresha we yamwongeje, ahubwo ari ukubera amafaranga leta yigomwe ku musoro yakiraga ku gihembo cya buri kwezi, cyangwa andi mafaranga umukozi yakiriye, adasonewe.

Umusoro mushya ubarwa ute ?

Bijyanye n’uko itegeko ryateganyije ibyiciro by’umusoro, nk’umuntu uhembwa 100,000 Frw, yisangaga mu bipimo by’imisoro bya 0% na 20%.

Ubusanzwe havagamo 60,000 Frw adatangira umusoro, ibihumbi 40,000 Frw bisigaye akabisorera kuri 20%, bihwanye na 8,000 Frw.

Mu buryo bushya, uyu mukozi azisanga mu bipimo bya 0% na 10%. Hazabanza kuvamo bya 60,000 Frw bisoreshwa kuri 0%, 40,000 Frw bisigaye abisorere 10% ringana na 4,000 Frw.

Bivuze ko umusoro yasabwaga wagabanyijwemo kabiri, bityo umushahara atahana ugahita uzamukaho 4000 Frw.

Dufate urundi rugero rw’umuntu uhembwa 310,000 Frw. We yisanga muri bya bipimo bine by’umusoro ku musaruro (0%, 10%, 20%, 30%).

Dukoresheje inzira zagenwe, uyu muntu azasora 57,000 Frw. Ariko se uyu musoro wabonetse bigenze bite?

Icyiciro cya mbere, ni ya mafaranga 60,000 Frw asoreshwa kuri 0%. Muri make nta musoro uvaho.

Icyiciro cya kabiri cyo turakibarira umusoro wa 10%. Tubigeraho dufashe 100,000 Frw, dukuremo 60.000 Frw, icyo tubonye tugikube 10, ubundi tugabanye 100. Turabona umusoro wa 4000 Frw.

Icyiciro cya gatatu cyo turakibarira umusoro kuri 20%. Umusoro turawubona dufashe 200,000 Frw dukuremo 100,000 Frw, icyo tubonye dukube 20, tugabanye 100. Aha tuzabona umusoro wa 20,000 Frw.

Icyiciro cya nyuma cyo kizasoreshwa kuri 30%. Uwo musoro uzaboneka dufashe 310,000 Frw nk’umushahara mbumbe we, dukuremo 200,000 Frw, icyo tubonye dukube 30, tugabanye 100. Aha tuzabona umusoro wa 33,000 Frw.

Umusoro rusange tuzawubona duteranyije amafaranga azaba yabonetse kuri bya byiciro byose, bibe 0+4000+20,000+33,000 = 57,000 Frw.

Ni umusoro wagabanyutse, kuko iyo dukoresha ibipimo byifashishwaga kugeza mu kwezi gushize, uyu muntu yasoraga 71,000 Frw, bivuze ko muri uku kwezi umushahara atahana wiyongereyeho 14,000 Frw.

Iki cyemezo gitangiye gukurikizwa mu gihe mu mwaka ushize, aribwo leta yazamuye igipimo cy’umushahara usoreshwa ku gipimo cya 0%, uva ku 30,000 Frw cyangwa 360,000 Frw ku mwaka, yagenderwagaho kuva mu 2005, ugera ku 60,000 Frw ku kwezi.

Umunyamabanga Mukuru w’Urugaga rw’Amasendika y’abakozi mu Rwanda (CESTRAR), Biraboneye Africain, yashimye izi mpinduka, avuga ko zizunganira abakozi mu buryo butandukanye.

Yavuze ko nk’abahagarariye abakozi babyifuje by’igihe kirekire, Guverinoma nayo ikabiha agaciro kugeza ubwo amafaranga akatwaho umusoro wa 0% yazamutse akagera ku 60,000 Frw, avuye ku 30,000 Frw.

Biraboneye yakomeje ati “Iki gipimo gishya nacyo kiraza gufasha mu kongera icyo umukozi atahana, nubwo ari gito ariko ifaranga ryose ni inyongera nziza. Birashimishije kuko bije no mu gihe bikenewe cyane, ibiciro by’ibiribwa birahenze, ibiciro by’ingendo abantu bakora bajya ku kazi nabyo birahenze, nubwo bitahita bikemura ibibazo ariko birunganira.”

Yavuze ko izi impinduka ziza kugera ku bantu benshi, ku buryo ari ibyo gushimirwa.