{"id":3194,"date":"2021-12-28T15:05:15","date_gmt":"2021-12-28T12:05:15","guid":{"rendered":"https:\/\/ia.com.tr\/?p=3194"},"modified":"2021-12-28T15:06:07","modified_gmt":"2021-12-28T12:06:07","slug":"asgari-ucrete-vergi-yok-iade-yok","status":"publish","type":"post","link":"https:\/\/ia.com.tr\/tr\/asgari-ucrete-vergi-yok-iade-yok\/","title":{"rendered":"Asgari \u00dccrete VERG\u0130 yok \u0130ADE yok"},"content":{"rendered":"

01\/01\/2022 Tarihinden itibaren \u00dccretlilerin vergilendirilmesinde \u00fccretin; asgari \u00fccret tutar\u0131 kadar olan k\u0131sm\u0131 Gelir Vergisinden ve Damga Vergisinden istisna edilmi\u015ftir. Ayr\u0131ca 2008 y\u0131l\u0131ndan beri uygulanmakta olan Asgari Ge\u00e7im \u0130ndirimi (AG\u0130) y\u00fcr\u00fcrl\u00fckten tamamen kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

AG\u0130 asl\u0131nda bir tip vergi iadesidir. Asgari \u00fccrette vergi kald\u0131r\u0131l\u0131nca otomatik olarak iadesi de m\u00fcmk\u00fcn olmayacakt\u0131r.<\/p>\n

2825 liral\u0131k bir asgari \u00fccret vard\u0131 ve bu AG\u0130 ile birlikteydi. 4250 liran\u0131n i\u00e7erisinde de AGi var.<\/p>\n

Asgari \u00fccret g\u00fcnl\u00fck br\u00fct 166.80 TL yani ayl\u0131k 166,80*30 = 5.004 TL\u2019dir.SGK kesintileri vergi matrah\u0131na dahil olmad\u0131\u011f\u0131 i\u00e7in, br\u00fct \u00fccretten SGK kesintileri \u00e7\u0131kar\u0131larak 5.004-750.60 = 4.253.40 TL ayl\u0131k vergi matrah\u0131na ula\u015f\u0131l\u0131r. \u00a0Bu tutar k\u00fcm\u00fclatif olarak topland\u0131\u011f\u0131 zaman A\u011fustos ay\u0131nda 8*4.253,40= 34.027,20 TL k\u00fcm\u00fclatif vergi matrah\u0131na ula\u015f\u0131l\u0131r. Yani A\u011fustos ay\u0131nda ikinci vergi dilimi olan 32.000 TL a\u015f\u0131lmaktad\u0131r. \u0130stisna nedeniyle al\u0131nmayacak olan vergi ilgili ayda ayl\u0131k asgari \u00fccret \u00fczerinden hesaplanmas\u0131 gereken vergiyi a\u015famaz. Bu nedenle hem asgari \u00fccret hem de di\u011fer t\u00fcm \u00fccretler i\u00e7in hesaplanacak Gelir Vergisi \u0130stisnas\u0131\u00a0Ocak \u2013 Temmuz 2022\u00a0d\u00f6nemleri i\u00e7in %15\u2019den\u00a0638.01 TL,\u00a0A\u011fustos\u00a02022\u00a0d\u00f6nemi i\u00e7in 32.000 TL alt\u0131na %15 \u00fcst\u00fcne 20%\u2019den\u00a0739,37 TL,\u00a0Eyl\u00fcl \u2013 Aral\u0131k 2022\u00a0d\u00f6nemleri i\u00e7in ise %20\u2019den\u00a0850,68 TL\u2019dir.<\/p>\n

A\u015fa\u011f\u0131daki tablolarda iki farkl\u0131 \u00f6rne\u011fe yer verilmi\u015ftir. Birinci tablo asgari \u00fccret alan personele, ikinci tablo ise br\u00fct \u00fccreti 20.000 TL olan personele ili\u015fkindir. Bu iki personelin Temmuz, A\u011fustos, Eyl\u00fcl ay\u0131 maa\u015f hesaplamalar\u0131 a\u015fa\u011f\u0131daki gibidir.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
<\/td>\nTemmuz 22<\/strong><\/td>\nA\u011fustos 22<\/strong><\/td>\nEyl\u00fcl 22<\/strong><\/td>\n<\/tr>\n
Asgari \u00dc. K\u00fcm\u00fclatif G.V. Matrah<\/strong><\/td>\n29.773,80<\/td>\n34.027,20<\/td>\n38.280,60<\/td>\n<\/tr>\n
\u0130\u015fveren Maliyeti<\/strong><\/td>\n5.879,70<\/strong><\/td>\n5.879,70<\/strong><\/td>\n5.879,70<\/strong><\/td>\n<\/tr>\n
\n

SGK Primi \u0130\u015fveren (15,5%)<\/p>\n<\/td>\n

775,62<\/td>\n775,62<\/td>\n775,62<\/td>\n<\/tr>\n
\n

\u0130\u015fsizlik Sig. \u0130\u015fveren (2%)<\/p>\n<\/td>\n

100,08<\/td>\n100,08<\/td>\n100,08<\/td>\n<\/tr>\n
Br\u00fct Asgari \u00dccret<\/strong><\/td>\n5.004,00<\/strong><\/td>\n5.004,00<\/strong><\/td>\n5.004,00<\/strong><\/td>\n<\/tr>\n
Prim ve Kesintiler<\/strong><\/td>\n750,60<\/strong><\/td>\n750,60<\/strong><\/td>\n750,60<\/strong><\/td>\n<\/tr>\n
\n

SGK Primi (14%)<\/p>\n<\/td>\n

700,56<\/td>\n700,56<\/td>\n700,56<\/td>\n<\/tr>\n
\n

\u0130\u015fsizlik Sigorta Primi (1%)<\/p>\n<\/td>\n

50,04<\/td>\n50,04<\/td>\n50,04<\/td>\n<\/tr>\n
\u00d6denecek Vergi<\/strong><\/td>\n\u2013<\/strong><\/td>\n\u2013<\/strong><\/td>\n\u2013<\/strong><\/td>\n<\/tr>\n
\n

Gelir Vergisi (Matrah*15%)<\/p>\n<\/td>\n

638,01<\/td>\n739,37<\/td>\n850,68<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u0130stisna<\/strong> Gelir Vergisi<\/td>\n638,01<\/td>\n739,37<\/td>\n850,68<\/td>\n<\/tr>\n
\u00a0\u00a0 \u00d6denecek Gelir Vergisi<\/strong><\/td>\n\u2013<\/strong><\/td>\n\u2013<\/strong><\/td>\n\u2013<\/strong><\/td>\n<\/tr>\n
\n

Damga Vergisi (0,759%)<\/p>\n<\/td>\n

37,98<\/td>\n37,98<\/td>\n37,98<\/td>\n<\/tr>\n
\n

\u0130stisna<\/strong> Damga Vergisi<\/p>\n<\/td>\n

37,98<\/td>\n37,98<\/td>\n37,98<\/td>\n<\/tr>\n
\u00d6denecek Damga Vergisi<\/strong><\/td>\n\u2013<\/strong><\/td>\n\u2013<\/strong><\/td>\n\u2013<\/strong><\/td>\n<\/tr>\n
Net Asgari \u00dccret<\/strong><\/td>\n4.253,40<\/strong><\/td>\n4.253,40<\/strong><\/td>\n4.253,40<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
20.000 TL K\u00fcm\u00fclatif G.V. Matrah\u0131<\/strong><\/td>\n119.000,00<\/strong><\/td>\n136.000,00<\/strong><\/td>\n153.000,00<\/strong><\/td>\n<\/tr>\n
\u0130\u015fveren Maliyeti<\/strong><\/td>\n23.500,00<\/strong><\/td>\n23.500,00<\/strong><\/td>\n23.500,00<\/strong><\/td>\n<\/tr>\n
\n

SGK Primi \u0130\u015fveren (15,5%)<\/p>\n<\/td>\n

3.100,00<\/td>\n3.100,00<\/td>\n3.100,00<\/td>\n<\/tr>\n
\n

\u0130\u015fs.Sig \u0130\u015fveren (2%)<\/p>\n<\/td>\n

400,00<\/td>\n400,00<\/td>\n400,00<\/td>\n<\/tr>\n
Br\u00fct \u00dccret<\/strong><\/td>\n20.000,00<\/strong><\/td>\n20.000,00<\/strong><\/td>\n20.000,00<\/strong><\/td>\n<\/tr>\n
Prim ve Kesintiler<\/strong><\/td>\n3.000,00<\/strong><\/td>\n3.000,00<\/strong><\/td>\n3.000,00<\/strong><\/td>\n<\/tr>\n
\n

SGK Primi (14%)<\/p>\n<\/td>\n

2.800,00<\/td>\n2.800,00<\/td>\n2.800,00<\/td>\n<\/tr>\n
\n

\u0130\u015fsizlik Sigorta Primi (1%)<\/p>\n<\/td>\n

200,00<\/td>\n200,00<\/td>\n200,00<\/td>\n<\/tr>\n
\u00d6denecek Vergi<\/strong><\/td>\n4.065,81<\/strong><\/td>\n3.964,45<\/strong><\/td>\n3.853,14<\/strong><\/td>\n<\/tr>\n
\n

Gelir Vergisi (Matrah*27%)<\/p>\n<\/td>\n

4.590,00<\/strong><\/td>\n4.590,00<\/strong><\/td>\n4.590,00<\/strong><\/td>\n<\/tr>\n
\n

\u0130stisna<\/strong> Gelir Vergisi<\/p>\n<\/td>\n

638,01<\/td>\n739,37<\/td>\n850,68<\/td>\n<\/tr>\n
\u00d6denecek Gelir Vergisi<\/strong><\/td>\n3.951,99<\/strong><\/td>\n3.850,63<\/strong><\/td>\n3.739,32<\/strong><\/td>\n<\/tr>\n
\n

Damga Vergisi (0,759%)<\/p>\n<\/td>\n

151,80<\/td>\n151,80<\/td>\n151,80<\/td>\n<\/tr>\n
\n

\u0130stisna<\/strong> Damga Vergisi<\/p>\n<\/td>\n

37,98<\/td>\n37,98<\/td>\n37,98<\/td>\n<\/tr>\n
\u00d6denecek Damga Vergisi<\/strong><\/td>\n113,82<\/strong><\/td>\n113,82<\/strong><\/td>\n113,82<\/strong><\/td>\n<\/tr>\n
Net \u00dccret<\/strong><\/td>\n12.934,19<\/strong><\/td>\n13.035,55<\/strong><\/td>\n13.146,86<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Yukar\u0131daki tabloda g\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere,\u00a0i\u015fveren maliyeti<\/span> 5.879,70 TL<\/strong>\u00a0olacakt\u0131r.\u00a0SGK borcu bulunanlar i\u00e7in i\u015fveren sigorta primi 15,5% de\u011fil 20,5% hesaplanaca\u011f\u0131 i\u00e7in, toplam\u00a0i\u015fveren maliyeti 6.129.90 TL olur.\u00a0Asgari \u00fccretin net tutar\u0131na %50,5 oran\u0131nda zam gelmi\u015f\u00a0olmas\u0131na ra\u011fmen,\u00a0i\u015fveren maliyeti ise 5.879,70 \/ 4.203,56 =<\/span> 40%<\/strong> artm\u0131\u015ft\u0131r. Oran\u0131n asgari \u00fccret art\u0131\u015f oran\u0131 olan 50%\u2019den d\u00fc\u015f\u00fck olma nedeni gelir vergisi ve damga vergisi istisnalar\u0131d\u0131r.<\/p>\n

Birden Fazla \u00dccret Alanlar\u0131n \u0130stisnay\u0131 Kullanma S\u0131n\u0131r\u0131<\/strong><\/p>\n

7349 say\u0131l\u0131 Kanunda birden fazla i\u015fverenden \u00fccret alanlarda bu istisnan\u0131n sadece en y\u00fcksek olan \u00fccrete uygulanaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

Konu: Asgari \u00dccrete VERG\u0130 yok \u0130ADE yok <\/b><\/p>\n

01\/01\/2022 Tarihinden itibaren \u00dccretlilerin vergilendirilmesinde \u00fccretin; asgari \u00fccret tutar\u0131 kadar olan k\u0131sm\u0131 Gelir Vergisinden ve Damga Vergisinden istisna edilmi\u015ftir. Ayr\u0131ca 2008 y\u0131l\u0131ndan beri uygulanmakta olan Asgari Ge\u00e7im \u0130ndirimi (AG\u0130) y\u00fcr\u00fcrl\u00fckten tamamen kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

AG\u0130 asl\u0131nda bir tip vergi iadesidir. Asgari \u00fccrette vergi kald\u0131r\u0131l\u0131nca otomatik olarak iadesi de m\u00fcmk\u00fcn olmayacakt\u0131r.<\/p>\n","protected":false},"author":3,"featured_media":2498,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-3194","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-memorandumlar"],"yoast_head":"\nIA | Accounting | Payroll | Tax | Paralegal | Audit | Asgari \u00dccrete VERG\u0130 yok \u0130ADE yok<\/title>\n<meta name=\"description\" content=\"Asgari \u00dccrete VERG\u0130 yok \u0130ADE yok\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ia.com.tr\/tr\/asgari-ucrete-vergi-yok-iade-yok\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" 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