INHILEN N USIZWA UXEDDES I TAGHELLIST. TIWSI X WAGRAN YEWD'AN

RÈGIMS DE COTITZACIÓ. L'IMPOST IRPF

Di angraw akatalan n Taghellist Tamezdayt n ixeddamen, s wexza gha degg ufares n erxedmet integg u mara ntegg manaya i ixfennegh nigh gha inneghnit, ughir xanegh anegg axeddes n isizwan uxeddes i taghellist ennegh s ibriden mxedjafen: nessawar x inhilen uxeddes (règims de cotització).

Inhilen uxeddes:

  1. Anhil amattu (règim general): Dayes ghi ixeddamen gha inneghnit n tamguri d issedjih'en.

  2. Inhilen uslig (règims especials): Dayes ixeddamen gha inneghnit n tamguri d issedjih'en. Nihni attas itsen: inni ixeddmen ixfensen, tafedjah't, ixeddamen di tudrin, ixeddamen di rebh'a d ixeddamen di ermeâd'en ufeh'em.

Waxxa ijj uxeddam izemmar adyegg attas wad'afen d ufughen deg ijj n anhil nigh deg inhilen mxedjafen di marra tudart ennes n erxedmet, yedja ghi ijj waggez di angraw n Taghellist Tamezdayt xmi ibetta erxedmet tamezwarut.

Imxedjafen i yedjan jar inhilen usligen d anhil amattu nihni tmarsan x tasmekta n ixeddisen i taghellist tamezdayt (nigh azal intxeddas s ughir) d texrisat tudmisin i ticen (nihenti temxedjafen x inhilen).

Zemman adanegh ucen manten ma talghut inexs x marra nigh ghi x ca ughiren d izerfan i ghanegh di tamagla n Tabaghurt Amattu n Taghellist Tamezdayt (Tresoreria General de la Seguretat Social) i yudsen attas azeddugh ennegh nigh di tilifun i amcawa 901 50 20 50 n Aghlif n Erxedmet d Timesrayin Timettiyin / Tabaghurt Amattu n Taghellist Tamezdayt.

Tiwsi x wagra n iwd'an (Impost sobre la Renda de les Persones Físiques, IRPF), nettat teggentet x temenyat idnessadaf s erxedmet u x manaya di tawriqt n texriset n ixeddamen i danegh ticcen teksenanegh ijj n tasmekta n temenyat (di kur addad itbeddar) di ixf n isneqqisen. Adanegh ucen talghut batter x mamec trah' tiwsi-ya nigh talghut x timesrayin neghnit n angraw aâeccar di udus azuyaz itirin x timesrayin-a (netta d Aghsur uâeccar). Âawed nzemma anah' aneseqsa gha ca n tamagla tanmalit.