{"status":true,"post":{"id":21293,"user_id":29,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:06:04","created_at":"2019-12-26T21:00:00.000000Z","updated_at":"2022-10-24T11:06:04.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":21293,"is_featured":0,"title":"AG\u0130 i\u015f\u00e7inin \u00fccretine dahil edilemez","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<p style=\"text-align: right;\"><span class=\"large\"><strong>Av. Muhammet Aksan<\/strong><\/span><\/p>  <p><span class=\"large\">\u00c7al\u0131\u015fanlara Katma De\u011fer Vergisi ihtiva eden belgelerin kar\u015f\u0131l\u0131\u011f\u0131nda vergi iadesi yap\u0131lmas\u0131 sistemi 2008\u2019de kald\u0131r\u0131larak Asgari Ge\u00e7im \u0130ndirimi (AG\u0130) \u00e7al\u0131\u015fma hayat\u0131m\u0131za girmi\u015fti. Mevcut y\u0131l\u0131n asgari \u00fccretine g\u00f6re belirlenen Asgari Ge\u00e7im \u0130ndirimi, \u00e7al\u0131\u015fan\u0131n medeni haline g\u00f6re de de\u011fi\u015fkenlik g\u00f6steriyor. Asgari Ge\u00e7im \u0130ndirimi olarak \u00e7al\u0131\u015fana \u00f6denen miktar\u0131n ise \u00e7al\u0131\u015fan\u0131n br\u00fct \u00fccretine dahil olup olmad\u0131\u011f\u0131 uzun s\u00fcredir tart\u0131\u015fmal\u0131 bir husustur. <\/span><\/p>  <p><span class=\"large\">Bu tart\u0131\u015fma, \u00e7al\u0131\u015fan\u0131n br\u00fct \u00fccreti \u00fczerinden hesaplanan tazminat ve fazla mesai \u00fccretleri bak\u0131m\u0131ndan \u00f6nem ta\u015f\u0131yor. Yarg\u0131tay, Asgari Ge\u00e7im \u0130ndirimi\u2019nin \u00fccret veya \u00fccretin eki olmad\u0131\u011f\u0131n\u0131 \u00e7\u0131plak \u00fccrete giydirilemeyece\u011fi y\u00f6n\u00fcnde kararlar vermi\u015fti. Yeni tarihli bir karar\u0131nda da \u00e7al\u0131\u015fan taraf\u0131ndan tazminat talebi ile a\u00e7\u0131lan davada, \u00e7al\u0131\u015fan\u0131n \u00fccretinin i\u00e7ine Asgari Ge\u00e7im \u0130ndirimi olarak \u00f6denen miktar\u0131n dahil edilerek tazminat hesaplamas\u0131 yap\u0131lmas\u0131n\u0131 hatal\u0131 bularak bozdu. <\/span><\/p>  <p><span class=\"large\">\u201c\u2026Tazminata esas giydirilmi\u015f br\u00fct \u00fccretin tespiti s\u0131ras\u0131nda, asgari ge\u00e7im indiriminin \u00fccrete dahil edilerek bu \u015fekilde \u00fccretin tespit edildi\u011fi, talep edilen alacaklar\u0131n da tespit edilen bu \u00fccret \u00fczerinden hesapland\u0131\u011f\u0131 anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Asgari ge\u00e7im indirimi, \u00fccret olmad\u0131\u011f\u0131 gibi \u00fccretin eki de de\u011fildir. Asgari ge\u00e7im indirimi, bireyin ya da ailenin asgari ge\u00e7im d\u00fczeyini sa\u011flayacak b\u00f6l\u00fcm\u00fcn\u00fcn toplam gelirden d\u00fc\u015f\u00fclerek vergi d\u0131\u015f\u0131 b\u0131rak\u0131lmas\u0131d\u0131r.<\/span><\/p>  <p><span class=\"large\">Bu nedenle, asgari ge\u00e7im indirimi, net \u00fccrete ya da br\u00fct \u00fccrete ilave edilemez, ayn\u0131 \u015fekilde asgari ge\u00e7im indirimi, giydirilmi\u015f \u00fccret tespit edilirken, \u00e7\u0131plak \u00fccrete giydirilecek bir kazan\u00e7 unsuru da de\u011fildir. H\u00fck\u00fcm alt\u0131na al\u0131nan alacaklar hesaplan\u0131rken \u00fccrete asgari ge\u00e7im indiriminin eklenmesi hatal\u0131 olup, bozmay\u0131 gerektirmi\u015ftir.\u201d (Yarg\u0131tay 9. Hukuk Dairesi 2015\/28028 E. 2019\/1811 K.Say\u0131l\u0131 21.1.2019 tarihli karar\u0131)<\/span><\/p>  <p><span class=\"large\">Yarg\u0131tay i\u00e7tihatlar\u0131 uyar\u0131nca Asgari Ge\u00e7im \u0130ndirimi bir kazan\u00e7 unsuru olmad\u0131\u011f\u0131ndan, \u00e7al\u0131\u015fan\u0131n k\u0131dem tazminat\u0131, fazla \u00e7al\u0131\u015fma, ulusal bayram, genel tatil, y\u0131ll\u0131k izin ve \u00fccret alacaklar\u0131 hesab\u0131nda dikkate al\u0131namayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">\u0130\u015fverenler, alacak davalar\u0131nda tazminat hesab\u0131na konu edilen kalemleri inceleyerek br\u00fct \u00fccrete Asgari Ge\u00e7im \u0130ndirimi dahil edilerek yap\u0131lan hesaplamalara itiraz edebilirler.<\/span><\/p>  \t\t\t\t","slug":"agi-iscinin-ucretine-dahil-edilemez","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"AG\u0130 i\u015f\u00e7inin \u00fccretine dahil edilemez","meta_description":"Av. Muhammet Aksan","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1417,"cropped_1200x675":null,"user":{"id":29,"name":"MUHAMMET","surname":"AKSAN","email":"av-muhammet-aksan@gmail.com","slug":"av-muhammet-aksan","avatar":"\/front\/uploads\/avatar\/1733691600IewiFiiT1aT8ZK3.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-24T10:51:30.000000Z","updated_at":"2024-12-18T09:45:38.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":21392,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":21293,"locale":"tr","category_id":73,"title":"AG\u0130 i\u015f\u00e7inin \u00fccretine dahil edilemez","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<p style=\"text-align: right;\"><span class=\"large\"><strong>Av. Muhammet Aksan<\/strong><\/span><\/p>  <p><span class=\"large\">\u00c7al\u0131\u015fanlara Katma De\u011fer Vergisi ihtiva eden belgelerin kar\u015f\u0131l\u0131\u011f\u0131nda vergi iadesi yap\u0131lmas\u0131 sistemi 2008\u2019de kald\u0131r\u0131larak Asgari Ge\u00e7im \u0130ndirimi (AG\u0130) \u00e7al\u0131\u015fma hayat\u0131m\u0131za girmi\u015fti. Mevcut y\u0131l\u0131n asgari \u00fccretine g\u00f6re belirlenen Asgari Ge\u00e7im \u0130ndirimi, \u00e7al\u0131\u015fan\u0131n medeni haline g\u00f6re de de\u011fi\u015fkenlik g\u00f6steriyor. Asgari Ge\u00e7im \u0130ndirimi olarak \u00e7al\u0131\u015fana \u00f6denen miktar\u0131n ise \u00e7al\u0131\u015fan\u0131n br\u00fct \u00fccretine dahil olup olmad\u0131\u011f\u0131 uzun s\u00fcredir tart\u0131\u015fmal\u0131 bir husustur. <\/span><\/p>  <p><span class=\"large\">Bu tart\u0131\u015fma, \u00e7al\u0131\u015fan\u0131n br\u00fct \u00fccreti \u00fczerinden hesaplanan tazminat ve fazla mesai \u00fccretleri bak\u0131m\u0131ndan \u00f6nem ta\u015f\u0131yor. Yarg\u0131tay, Asgari Ge\u00e7im \u0130ndirimi\u2019nin \u00fccret veya \u00fccretin eki olmad\u0131\u011f\u0131n\u0131 \u00e7\u0131plak \u00fccrete giydirilemeyece\u011fi y\u00f6n\u00fcnde kararlar vermi\u015fti. Yeni tarihli bir karar\u0131nda da \u00e7al\u0131\u015fan taraf\u0131ndan tazminat talebi ile a\u00e7\u0131lan davada, \u00e7al\u0131\u015fan\u0131n \u00fccretinin i\u00e7ine Asgari Ge\u00e7im \u0130ndirimi olarak \u00f6denen miktar\u0131n dahil edilerek tazminat hesaplamas\u0131 yap\u0131lmas\u0131n\u0131 hatal\u0131 bularak bozdu. <\/span><\/p>  <p><span class=\"large\">\u201c\u2026Tazminata esas giydirilmi\u015f br\u00fct \u00fccretin tespiti s\u0131ras\u0131nda, asgari ge\u00e7im indiriminin \u00fccrete dahil edilerek bu \u015fekilde \u00fccretin tespit edildi\u011fi, talep edilen alacaklar\u0131n da tespit edilen bu \u00fccret \u00fczerinden hesapland\u0131\u011f\u0131 anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Asgari ge\u00e7im indirimi, \u00fccret olmad\u0131\u011f\u0131 gibi \u00fccretin eki de de\u011fildir. Asgari ge\u00e7im indirimi, bireyin ya da ailenin asgari ge\u00e7im d\u00fczeyini sa\u011flayacak b\u00f6l\u00fcm\u00fcn\u00fcn toplam gelirden d\u00fc\u015f\u00fclerek vergi d\u0131\u015f\u0131 b\u0131rak\u0131lmas\u0131d\u0131r.<\/span><\/p>  <p><span class=\"large\">Bu nedenle, asgari ge\u00e7im indirimi, net \u00fccrete ya da br\u00fct \u00fccrete ilave edilemez, ayn\u0131 \u015fekilde asgari ge\u00e7im indirimi, giydirilmi\u015f \u00fccret tespit edilirken, \u00e7\u0131plak \u00fccrete giydirilecek bir kazan\u00e7 unsuru da de\u011fildir. H\u00fck\u00fcm alt\u0131na al\u0131nan alacaklar hesaplan\u0131rken \u00fccrete asgari ge\u00e7im indiriminin eklenmesi hatal\u0131 olup, bozmay\u0131 gerektirmi\u015ftir.\u201d (Yarg\u0131tay 9. Hukuk Dairesi 2015\/28028 E. 2019\/1811 K.Say\u0131l\u0131 21.1.2019 tarihli karar\u0131)<\/span><\/p>  <p><span class=\"large\">Yarg\u0131tay i\u00e7tihatlar\u0131 uyar\u0131nca Asgari Ge\u00e7im \u0130ndirimi bir kazan\u00e7 unsuru olmad\u0131\u011f\u0131ndan, \u00e7al\u0131\u015fan\u0131n k\u0131dem tazminat\u0131, fazla \u00e7al\u0131\u015fma, ulusal bayram, genel tatil, y\u0131ll\u0131k izin ve \u00fccret alacaklar\u0131 hesab\u0131nda dikkate al\u0131namayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">\u0130\u015fverenler, alacak davalar\u0131nda tazminat hesab\u0131na konu edilen kalemleri inceleyerek br\u00fct \u00fccrete Asgari Ge\u00e7im \u0130ndirimi dahil edilerek yap\u0131lan hesaplamalara itiraz edebilirler.<\/span><\/p>  \t\t\t\t","slug":"agi-iscinin-ucretine-dahil-edilemez","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":"AG\u0130 i\u015f\u00e7inin \u00fccretine dahil edilemez","meta_description":"Av. Muhammet Aksan","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1417,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}