Ama-Trust Abanikazi Babasebenzi: Isifinyezo
Lesi sihloko sifingqa kafushane izinzuzo ezingaba khona ze-Employee Ownership Trust (“EOT”), nokuthi kungani ukusetshenziswa kwe-Isle of Man Trustee kungaba yinzuzo.
Sine-athikili enemininingwane eminingi ngalesi sihloko, uma udinga ulwazi olwengeziwe: Ama-Trust Abanikazi Babasebenzi: Isingeniso.
Ukubonisana Okuvulekile kwe-HMRC
Noma iyiphi ingxoxo ephathelene nama-EOT nama-Trustees Angebona Izakhamuzi kufanele iqale ngokubhekisela ku-HMRC Open Consultation ngalesi sihloko, evalwe ngomhla ka-25 Septhemba 2023. Imithetho yamanje ishiya ithuba lokuthi i-EOT Okungesona Isakhamuzi ibaleke isikweletu Sentela Yase-UK mayelana nokudayisela abathengi bezinkampani zangaphandle. Nakuba bungekho ubufakazi bokuhlukunyezwa kwe-EOT yaphesheya kwezilwandle, i-HMRC inomuzwa wokuthi ukucwengwa okuthile kwale mithetho kuyadingeka.
Nakuba silindele ngokulangazela umphumela we-Open Consultation, sicabange ukuthi kungaba yithuba elihle lokuvakashela kabusha izisekelo zama-EOTs, izinzuzo zawo futhi sigcizelele inani i-Isle of Man Trustee enelayisense ngokufanelekile futhi elawulwayo enganezela ekuhleleni kwe-EOT yangempela.
1. Iyini i-Employee Ownership Trust futhi Kungani Uyisebenzise?
I-EOT iyindlela yokusiza imodeli yobunikazi besisebenzi futhi ihilela ukudlulisa ubunikazi bebhizinisi ku-Trust ukuze kuzuze zonke izisebenzi ezifanelekayo zesikhathi eside.
Uhulumeni wase-UK ukhuthaze ukudlulisela ibhizinisi kubasebenzi balo nge-EOT enokukhululwa okuphawulekayo kwentela kumnikazi ophumayo. Ngaphansi kwe-EOT, abanikazi bamasheya abaningi bangathengisa ngaphezu kuka-50% wemali yamasheya ku-Trust, bathole imali ekhokhwayo engayikhokhi intela.
Izimo nezinjongo zomnikazi ophumayo kanye nebhizinisi ngokuvamile zizonquma ukuthi i-EOT iyisixazululo esifanele yini. Abashayeli abajwayelekile bokuhlelwa kwe-EOT bahlanganisa; lapho abanikazi abazimele becabangela ukuhlela ukulandelana, ukusekela izinhlelo zokukhula kanye/noma lapho beqala ibhizinisi elisha.
Ama-EOT akufanele abhekwe njengamathuluzi okuhlela intela kuphela. Ukusungulwa kwabo kufanele kuzuze ngempela impumelelo eqhubekayo yebhizinisi nabasebenzi balo. Izinzuzo eziphelele zibhekwa esigabeni esilandelayo.
2. Yiziphi Izinzuzo Zesikhwama Sobunikazi Babasebenzi?
Izinzuzo ezivelele kakhulu zihlukaniswe izigaba ezintathu eziyinhloko, njengoba kuchazwe ngezansi;
i) Izinzuzo Zebhizinisi
Izifundo nezifundo zezwe langempela zibonise ukuthi ubunikazi bezisebenzi buholela ekusebenzeni okuthuthukisiwe kokuhweba.
Imiphumela esemqoka yebhizinisi ihlanganisa:
- Ukungabi khona emsebenzini okuphansi
- Abasebenzi Abajabule Kakhudlwana Nokwenyuka Kwempilo Yabasebenzi
- I-Lower Staff Turnover ngakho-ke yehlisa izindleko ezindaweni ezifana nokuqasha
- Ukukhula Ngokushesha Kokuqashwa
- Khulisa Umkhiqizo
- Ukuhlomele kangcono ukubhekana nezimo zemakethe eziyinselele njengoba abasebenzi 'benomqondo womnikazi'
- Akukho ukutholwa okuvela eceleni, ngakho-ke isiko elikhona, amanani, kanye nokusebenza kuyagcinwa
- Isebenza njenge-catalyst yemvelo yokuhlela ukulandelana
ii) Izinzuzo Zabanikazi
Abanikazi abaphumayo banezisusa eziphoqelelayo zokudayisela i-EOT, ikakhulukazi amathuba okukhululwa kwe-Capital Gains Tax ekukhishweni kwamasheya abo (okonga kufika ku-20%).
Inqubo yokuthengisa yangaphakathi, nge-EOT, iphinde inikeze izinzuzo eziningi ezisebenzayo:
- Asikho isidingo sokuthola umthengi wangaphandle
- Intengo yokuthengisa ihambisana nenani lemakethe elizimele, ligwema izingxoxo ezinde zezinkampani zangaphandle
- Isivumelwano Sokuthengisa Nokuthenga Esinqunywe kusengaphambili sinikeza ithuba lokuhlanganisa imigomo
- Ukubandakanya abasebenzi ohlelweni loguquko, ikakhulukazi Amalungu Ebhodi angenayo, kuqinisekisa ukunikezelana okungenazihibe
- Ukushintshela ku-EOT kwazisa iminikelo yabasebenzi futhi kulondoloza ifa lomnikazi
iii) Izinzuzo Zabasebenzi
Bonke Abasebenzi Abafanelekile bayazuza emasheya enkampani, aphethwe egameni labo, nge-EOT. Kanjalo, amabhizinisi aphethwe yi-EOT anikela ngezinzuzo zezimali nezingezona ezezezimali kubasebenzi bawo.
Abasebenzi bangafinyelela ibhonasi engakhokhi intela efika ku-£3,600 ngonyaka.
Ngale kwebhonasi, Abasebenzi Abafanelekile banezwi ebhizinisini futhi bangazuza ekwabelaneni ngenzuzo kwesikhathi esizayo uma izibopho zoxhaso ze-EOT sezifinyelelwe. Lesi sikhuthazi sezimali sesikhathi eside sisho ukuthi abasebenzi bangazuza ekukhuleni kwebhizinisi, okuqhutshwa intuthuko ekuzibandakanyeni kwabo okwengeziwe nokuzibophezela, okuholela ekusebenzeni okuhle kakhulu kwezohwebo.
3. Kungani Usebenzisa I-Isle of Man Trustee ku-Employee Ownership Trust yakho?
I-Professional Trustee Option ye-Employee Ownership Trust:
Ukukhetha i-Professional Trustee ye-EOT yakho kubhekana nokukhathazeka okuhlukahlukene okuhlobene nokuphathwa kokuthenjwa kanye nokunciphisa ubungozi; sicabangela i ubuhle nobubi be-Lay and Professional Trustees kulesi sihloko esihlukene.
Izinkinga ezijwayelekile mayelana nokuqokwa Kwama-Trustees Angamalungu zihlanganisa ukuntula ubuchwepheshe be-Trust, ukungqubuzana kwezinhloso zenzuzo, umthwalo wokuphatha wezibopho zemihlangano, imfuneko yokuba nomgomo nokuzimela lapho benza imisebenzi yabo kanye nesidingo sokulondoloza ukuqwashisa ngezomthetho nemithetho.
Ukukhetha i-Trustee Eyingcweti kususa zonke lezi zihibe futhi kuvikela i-EOT ekuphatheni kabi okungaba khona kanye nokungathobeli umthetho.
I-Isle of Man Professional Trustees ye-Employee Ownership Trusts
Njengesikhathi sokubhala, azikho izinkokhiso Zentela Yefa (IHT) eziphakamayo, ekudluliseleni amasheya omnikazi ophumayo ku-EOT, futhi i-EOT nayo ikhululiwe ku-IHT Relevant Property Regime. Ngisho nalapho umnikazi ophumayo, inkampani kanye nabasebenzi bengamaDomiciliaries Abahlali Bentela base-UK, okwamanje akukho lutho oluvimbela ukusetshenziswa Kwabaphathiswa Abangebona Izakhamuzi. Eqinisweni, kungaba nezizathu eziphoqayo ezingezona zentela zokukhetha ama-Trustees Ochwepheshe Abangewona Abahlali, njengalawo atholakala e-Isle of Man. Nokho, kubalulekile ukuvuma ukuthi icala ngalinye lidinga ukucatshangelwa ngokwalo - njengazo zonke izinto ezihlobene ne-Trust, usayizi owodwa awulingani zonke.
Isle of Man Trustees, njenge Dixcart, kudingeka ukuthi unikezwe ilayisense ngaphansi kweFinancial Services Act 2008 kanye ne Ukulawulwa Kwemisebenzi Elawulwayo 2011, ukuqinisekisa ukwenganyelwa okungaguquki kokulawulwa yi Isle of Man Financial Services Authority. Lokhu kwengamela kuqinisekisa amaklayenti ukuthi lawa ma-trustees anamathela ngokuqinile emikhubeni ehamba phambili ezibophweni zawo ze-EOT. Uma kuqhathaniswa, ama-Trustees Angochwepheshe base-UK awadingi Ilayisensi, futhi izinsiza zabo ze-Trustee azilawulwa.
I-Isle of Man yaziwa emhlabeni wonke njengesizinda sezimali samazwe ngamazwe esiyisibonelo, esiziqhayisa ngendawo yezombusazwe, ezomnotho, neyokulawula ezinzile. Njengoba kunezimpande ezijulile ekuhleleni okuyinkimbinkimbi kwe-Trust kanye ne-Corporate, umkhakha wezezimali we-Island ugcwele ochwepheshe abanolwazi.
I-Isle of Man ne-UK zihlukaniswa yi-Irish Sea, okusho ukuthi i-Isle of Man Professional Trustees izimele ngempela ebhizinisini lase-UK eliphethwe yi-EOT. Nokho, ukusondela kwe-Isle of Man kanye nezixhumanisi zokuhamba kusho ukuthi ama-Trustees angakwazi ukuhambela imihlangano ebalulekile yase-UK ngokushesha, enikeza inhlanganisela ekahle yokuzimela nokufinyeleleka.
4. I-Dixcart Ingasiza Kanjani Ngokuhlela I-Employee Ownership Trust?
I-Dixcart Isle of Man ibilokhu isiza ngamabhizinisi aphethwe abanikazi, izinhlelo ze-Trust eziyinkimbinkimbi kanye nezinhlaka eziyinkimbinkimbi zobunikazi bamasheya abasebenzi, ngaphezu kweminyaka engama-30 - ngakho-ke, sisesimweni esihle kakhulu sokusiza ngama-Employee Ownership Trust.
Ngokusebenzisa ubuchwepheshe be-Dixcart nezinsizakalo ezigxile kwikhwalithi, singakwazi; ukuletha uhlaka olusebenzayo phakathi kwebhizinisi nobunikazi balo, ukuhlinzeka ngamasheke kanye nebhalansi ebhizinisini, isiqinisekiso ngokumelene nokungqubuzana kwezintshisekelo kanye nokuqinisekisa ukuthi amalungelo kanye nezintshisakalo zabazuzi zihlala zihamba phambili.
Thola in Touch
Uma ungathanda ukuxoxa ngokuthi izinsizakalo zethu ze-Professional Trustee zingakwengeza kanjani ukuhlela kwakho kwe-Employee Ownership Trust, sicela ukhululeke ukuxhumana no-Paul Harvey e-Dixcart: iseluleko.iom@dixcart.com
Uma ungathanda ukufunda okwengeziwe ngalesi sihloko, ngokuningiliziwe, siyatholakala lapha: Ama-Trust Ownership Yabasebenzi: Isingeniso.
IDixcart Management (IOM) Limited Ilayisensiwe yi-Isle of Man Financial Services Authority
