{"status":true,"post":{"id":15633,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:59:47","created_at":"2017-01-08T21:00:00.000000Z","updated_at":"2022-10-21T06:59:47.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":15633,"is_featured":0,"title":"Asgari \u00fccret ve asgari ge\u00e7im indirimi","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

Anayasa\u2019n\u0131n 55\u2019inci maddesinde yer alan tan\u0131mlamaya g\u00f6re \u201c\u00fccret eme\u011fin kar\u015f\u0131l\u0131\u011f\u0131d\u0131r.\u201d Bu ba\u011flamda \u201cdevlet, \u00e7al\u0131\u015fanlar\u0131n yapt\u0131klar\u0131 i\u015fe uygun adaletli bir \u00fccret elde etmeleri ve di\u011fer sosyal yard\u0131mlardan yararlanmalar\u0131 i\u00e7in gerekli tedbirleri al\u0131r.<\/span><\/p>

Asgari \u00fccretin tespitinde \u00e7al\u0131\u015fanlar\u0131n ge\u00e7im \u015fartlar\u0131 ile \u00fclkenin ekonomik durumu da g\u00f6z\u00f6n\u00fcnde bulundurulur.\u201d<\/span><\/p>

Asgari \u00fccretin tespiti \u2018Asgari \u00dccret Y\u00f6netmeli\u011fi\u2019nde belirlenen ilkeler \u00e7er\u00e7evesinde yap\u0131l\u0131r. Asgari \u00fccret bir pazarl\u0131k \u00fccreti olmay\u0131p, i\u015f\u00e7ilere normal bir \u00e7al\u0131\u015fma g\u00fcn\u00fc kar\u015f\u0131l\u0131\u011f\u0131 \u00f6denen ve i\u015f\u00e7inin g\u0131da, konut, giyim, sa\u011fl\u0131k, ula\u015f\u0131m ve k\u00fclt\u00fcr gibi zorunlu ihtiya\u00e7lar\u0131n\u0131 g\u00fcn\u00fcn fiyatlar\u0131 \u00fczerinden asgari d\u00fczeyde kar\u015f\u0131lamaya yetecek \u00fccret olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/span><\/p>

2017\u2019de \u00fclkemizde uygulanmas\u0131 \u00f6ng\u00f6r\u00fclen en d\u00fc\u015f\u00fck \u00e7al\u0131\u015fan \u00fccreti \u2018Asgari \u00dccret Tespit Komisyonu\u2019nun 29 Aral\u0131k 2016 g\u00fcn ve 2016\/1 say\u0131l\u0131 karar\u0131 ile 1 Ocak 2017- 31 Aral\u0131k 2017 tarihleri aras\u0131nda ge\u00e7erli olmak \u00fczere g\u00fcnl\u00fck 59.25 TL (Elli dokuz TL 25 kuru\u015f) olarak belirlenmi\u015ftir. (30 Aral\u0131k 2016 g\u00fcn ve 29934 say\u0131l\u0131 Resmi Gazete) Bu belirlemeye 2017\u2019de asgari \u00fccretin ayl\u0131k miktar\u0131 br\u00fct (59.25x30=) 1.777.50 TL olup, vergilendirilmesinde indirim uygulanmaktad\u0131r.<\/span><\/p>

Gelir Vergisi Kanunu\u2019nun 32\u2019nci maddesi \u201cAsgari Ge\u00e7im \u0130ndirimi\u2019 ba\u015fl\u0131\u011f\u0131n\u0131 ta\u015f\u0131maktad\u0131r. Bu h\u00fckme g\u00f6re asgari ge\u00e7im indirimi \u00fccretin elde edildi\u011fi takvim y\u0131l\u0131 ba\u015f\u0131nda ge\u00e7erli olan ve sanayi kesiminde \u00e7al\u0131\u015fan 16 ya\u015f\u0131ndan b\u00fcy\u00fck i\u015f\u00e7iler i\u00e7in uygulanan asgari \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131n\u0131n, m\u00fckellefin kendisi i\u00e7in y\u00fczde 50\u2019si, \u00e7al\u0131\u015fmayan ve herhangi bir geliri olmayan e\u015fi i\u00e7in y\u00fczde 10, \u00e7ocuklar\u0131n her biri i\u00e7in ayr\u0131 ayr\u0131 olmak \u00fczere; ilk iki \u00e7ocuktan her biri i\u00e7in y\u00fczde 7.5, \u00fc\u00e7\u00fcnc\u00fc \u00e7ocuk i\u00e7in y\u00fczde 10, di\u011fer \u00e7ocuklar i\u00e7in y\u00fczde 5\u2019dir.<\/span><\/p>

Asgari ge\u00e7im indirimi bu bilgiler \u0131\u015f\u0131\u011f\u0131nda \u00e7al\u0131\u015fan ve bekar olan bir ki\u015fi i\u00e7in 2017\u2019de ayl\u0131k;<\/span><\/p>

[(1.777.50 x 12 x 0.50 x 0.15)\/12=] 133.31 TL olarak hesaplanacakt\u0131r.<\/span><\/p>

Di\u011fer yandan 2017 i\u00e7in belirlenen asgari \u00fccret \u00fczerinden i\u015fveren y\u00fczde 20.5 sigorta primi y\u00fczde 2 oran\u0131nda da i\u015fsizlik sigortas\u0131 primi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. Bu y\u00fck\u00fcml\u00fcl\u00fckler dikkate al\u0131nd\u0131\u011f\u0131nda asgari \u00fccretlinin i\u015fverene maliyeti (1.777.50 x y\u00fczde 20.5 +1.777.50 x y\u00fczde 2=) 2.177-TL \u00e7\u0131kmaktad\u0131r. E\u011fer i\u015fveren Sosyal Sigortalar Kurumu\u2019na d\u00fczenli olarak \u00f6deme yap\u0131yorsa bu takdirde be\u015f puanl\u0131k indirim hakk\u0131ndan yararlanabilecek, dolay\u0131s\u0131yla asgari \u00fccretli \u00e7al\u0131\u015fan\u0131n maliyeti ayl\u0131k 2.088.56 TL\u2019ye d\u00fc\u015fecektir. (x)<\/span><\/p>

Bekar asgari \u00fccretli bir \u00e7al\u0131\u015fan\u0131n 1 Ocak 2017\u2019den sonra eline ge\u00e7ecek net miktar ise a\u015fa\u011f\u0131daki \u015fekilde hesaplanacakt\u0131r.\"\"<\/span><\/p>

Asgari ge\u00e7im indirimi uygulanmas\u0131nda, \u00e7al\u0131\u015fan\u0131n gelirin elde edildi\u011fi tarihteki durumu esas al\u0131nmaktad\u0131r. \u0130ndirim kanunda \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc \u015fekilde \u00fccret gelirini elde eden aile fertlerinden her biri i\u00e7in ayr\u0131 ayr\u0131, \u00e7ocuklar i\u00e7in ise e\u015flerden yaln\u0131zca birisinin gelirine uygulanmaktad\u0131r. Bo\u015fananlar i\u00e7in indirim tutar\u0131n\u0131n hesab\u0131nda; nafakas\u0131n\u0131 sa\u011flad\u0131klar\u0131 \u00e7ocuk say\u0131s\u0131 dikkate al\u0131n\u0131r.<\/span><\/p>

Asgari ge\u00e7im indirimi uygulanmas\u0131nda \u201c\u00e7ocuk\u201d tabiri, m\u00fckellefle birlikte oturan veya m\u00fckellef taraf\u0131ndan bak\u0131lan, nafaka verilenler, evlat edinilenler ile ana veya babas\u0131n\u0131 kaybetmi\u015f torunlardan m\u00fckellefle birlikte oturan 18 ya\u015f\u0131n\u0131 veya tahsilde olup 25 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f \u00e7ocuklar\u0131, \u201ce\u015f\u201d tabiri ise aralar\u0131nda yasal evlilik ba\u011f\u0131 bulunan ki\u015fileri ifade etmektedir. <\/span><\/p>

Di\u011fer yandan 1 Ocak 2017\u2019den itibaren t\u00fcm \u00e7al\u0131\u015fanlar\u0131n Bireysel Emeklilik Sistemi\u2019ne (BES) kat\u0131l\u0131mlar\u0131 zorunlu hale getirilmi\u015f olup, s\u00f6z konusu kesinti daha \u00f6nceden belirlenen s\u00fcrelere g\u00f6re yap\u0131lacakt\u0131r.<\/span><\/p>

(X) Bu hesaplamada devlet deste\u011fi \u00ad\u00ad\u00ad\u00addikkate al\u0131nmam\u0131\u015ft\u0131r.<\/span><\/em><\/p> \t\t\t\t","slug":"asgari-ucret-ve-asgari-gecim-indirimi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Asgari \u00fccret ve asgari ge\u00e7im indirimi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":105,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":15732,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":15633,"locale":"tr","category_id":73,"title":"Asgari \u00fccret ve asgari ge\u00e7im indirimi","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

Anayasa\u2019n\u0131n 55\u2019inci maddesinde yer alan tan\u0131mlamaya g\u00f6re \u201c\u00fccret eme\u011fin kar\u015f\u0131l\u0131\u011f\u0131d\u0131r.\u201d Bu ba\u011flamda \u201cdevlet, \u00e7al\u0131\u015fanlar\u0131n yapt\u0131klar\u0131 i\u015fe uygun adaletli bir \u00fccret elde etmeleri ve di\u011fer sosyal yard\u0131mlardan yararlanmalar\u0131 i\u00e7in gerekli tedbirleri al\u0131r.<\/span><\/p>

Asgari \u00fccretin tespitinde \u00e7al\u0131\u015fanlar\u0131n ge\u00e7im \u015fartlar\u0131 ile \u00fclkenin ekonomik durumu da g\u00f6z\u00f6n\u00fcnde bulundurulur.\u201d<\/span><\/p>

Asgari \u00fccretin tespiti \u2018Asgari \u00dccret Y\u00f6netmeli\u011fi\u2019nde belirlenen ilkeler \u00e7er\u00e7evesinde yap\u0131l\u0131r. Asgari \u00fccret bir pazarl\u0131k \u00fccreti olmay\u0131p, i\u015f\u00e7ilere normal bir \u00e7al\u0131\u015fma g\u00fcn\u00fc kar\u015f\u0131l\u0131\u011f\u0131 \u00f6denen ve i\u015f\u00e7inin g\u0131da, konut, giyim, sa\u011fl\u0131k, ula\u015f\u0131m ve k\u00fclt\u00fcr gibi zorunlu ihtiya\u00e7lar\u0131n\u0131 g\u00fcn\u00fcn fiyatlar\u0131 \u00fczerinden asgari d\u00fczeyde kar\u015f\u0131lamaya yetecek \u00fccret olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/span><\/p>

2017\u2019de \u00fclkemizde uygulanmas\u0131 \u00f6ng\u00f6r\u00fclen en d\u00fc\u015f\u00fck \u00e7al\u0131\u015fan \u00fccreti \u2018Asgari \u00dccret Tespit Komisyonu\u2019nun 29 Aral\u0131k 2016 g\u00fcn ve 2016\/1 say\u0131l\u0131 karar\u0131 ile 1 Ocak 2017- 31 Aral\u0131k 2017 tarihleri aras\u0131nda ge\u00e7erli olmak \u00fczere g\u00fcnl\u00fck 59.25 TL (Elli dokuz TL 25 kuru\u015f) olarak belirlenmi\u015ftir. (30 Aral\u0131k 2016 g\u00fcn ve 29934 say\u0131l\u0131 Resmi Gazete) Bu belirlemeye 2017\u2019de asgari \u00fccretin ayl\u0131k miktar\u0131 br\u00fct (59.25x30=) 1.777.50 TL olup, vergilendirilmesinde indirim uygulanmaktad\u0131r.<\/span><\/p>

Gelir Vergisi Kanunu\u2019nun 32\u2019nci maddesi \u201cAsgari Ge\u00e7im \u0130ndirimi\u2019 ba\u015fl\u0131\u011f\u0131n\u0131 ta\u015f\u0131maktad\u0131r. Bu h\u00fckme g\u00f6re asgari ge\u00e7im indirimi \u00fccretin elde edildi\u011fi takvim y\u0131l\u0131 ba\u015f\u0131nda ge\u00e7erli olan ve sanayi kesiminde \u00e7al\u0131\u015fan 16 ya\u015f\u0131ndan b\u00fcy\u00fck i\u015f\u00e7iler i\u00e7in uygulanan asgari \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131n\u0131n, m\u00fckellefin kendisi i\u00e7in y\u00fczde 50\u2019si, \u00e7al\u0131\u015fmayan ve herhangi bir geliri olmayan e\u015fi i\u00e7in y\u00fczde 10, \u00e7ocuklar\u0131n her biri i\u00e7in ayr\u0131 ayr\u0131 olmak \u00fczere; ilk iki \u00e7ocuktan her biri i\u00e7in y\u00fczde 7.5, \u00fc\u00e7\u00fcnc\u00fc \u00e7ocuk i\u00e7in y\u00fczde 10, di\u011fer \u00e7ocuklar i\u00e7in y\u00fczde 5\u2019dir.<\/span><\/p>

Asgari ge\u00e7im indirimi bu bilgiler \u0131\u015f\u0131\u011f\u0131nda \u00e7al\u0131\u015fan ve bekar olan bir ki\u015fi i\u00e7in 2017\u2019de ayl\u0131k;<\/span><\/p>

[(1.777.50 x 12 x 0.50 x 0.15)\/12=] 133.31 TL olarak hesaplanacakt\u0131r.<\/span><\/p>

Di\u011fer yandan 2017 i\u00e7in belirlenen asgari \u00fccret \u00fczerinden i\u015fveren y\u00fczde 20.5 sigorta primi y\u00fczde 2 oran\u0131nda da i\u015fsizlik sigortas\u0131 primi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. Bu y\u00fck\u00fcml\u00fcl\u00fckler dikkate al\u0131nd\u0131\u011f\u0131nda asgari \u00fccretlinin i\u015fverene maliyeti (1.777.50 x y\u00fczde 20.5 +1.777.50 x y\u00fczde 2=) 2.177-TL \u00e7\u0131kmaktad\u0131r. E\u011fer i\u015fveren Sosyal Sigortalar Kurumu\u2019na d\u00fczenli olarak \u00f6deme yap\u0131yorsa bu takdirde be\u015f puanl\u0131k indirim hakk\u0131ndan yararlanabilecek, dolay\u0131s\u0131yla asgari \u00fccretli \u00e7al\u0131\u015fan\u0131n maliyeti ayl\u0131k 2.088.56 TL\u2019ye d\u00fc\u015fecektir. (x)<\/span><\/p>

Bekar asgari \u00fccretli bir \u00e7al\u0131\u015fan\u0131n 1 Ocak 2017\u2019den sonra eline ge\u00e7ecek net miktar ise a\u015fa\u011f\u0131daki \u015fekilde hesaplanacakt\u0131r.\"\"<\/span><\/p>

Asgari ge\u00e7im indirimi uygulanmas\u0131nda, \u00e7al\u0131\u015fan\u0131n gelirin elde edildi\u011fi tarihteki durumu esas al\u0131nmaktad\u0131r. \u0130ndirim kanunda \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc \u015fekilde \u00fccret gelirini elde eden aile fertlerinden her biri i\u00e7in ayr\u0131 ayr\u0131, \u00e7ocuklar i\u00e7in ise e\u015flerden yaln\u0131zca birisinin gelirine uygulanmaktad\u0131r. Bo\u015fananlar i\u00e7in indirim tutar\u0131n\u0131n hesab\u0131nda; nafakas\u0131n\u0131 sa\u011flad\u0131klar\u0131 \u00e7ocuk say\u0131s\u0131 dikkate al\u0131n\u0131r.<\/span><\/p>

Asgari ge\u00e7im indirimi uygulanmas\u0131nda \u201c\u00e7ocuk\u201d tabiri, m\u00fckellefle birlikte oturan veya m\u00fckellef taraf\u0131ndan bak\u0131lan, nafaka verilenler, evlat edinilenler ile ana veya babas\u0131n\u0131 kaybetmi\u015f torunlardan m\u00fckellefle birlikte oturan 18 ya\u015f\u0131n\u0131 veya tahsilde olup 25 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f \u00e7ocuklar\u0131, \u201ce\u015f\u201d tabiri ise aralar\u0131nda yasal evlilik ba\u011f\u0131 bulunan ki\u015fileri ifade etmektedir. <\/span><\/p>

Di\u011fer yandan 1 Ocak 2017\u2019den itibaren t\u00fcm \u00e7al\u0131\u015fanlar\u0131n Bireysel Emeklilik Sistemi\u2019ne (BES) kat\u0131l\u0131mlar\u0131 zorunlu hale getirilmi\u015f olup, s\u00f6z konusu kesinti daha \u00f6nceden belirlenen s\u00fcrelere g\u00f6re yap\u0131lacakt\u0131r.<\/span><\/p>

(X) Bu hesaplamada devlet deste\u011fi \u00ad\u00ad\u00ad\u00addikkate al\u0131nmam\u0131\u015ft\u0131r.<\/span><\/em><\/p> \t\t\t\t","slug":"asgari-ucret-ve-asgari-gecim-indirimi","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Asgari \u00fccret ve asgari ge\u00e7im indirimi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":105,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}