{"status":true,"post":{"id":12755,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:19:21","created_at":"2015-11-08T21:00:00.000000Z","updated_at":"2022-10-21T06:19:21.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":12755,"is_featured":0,"title":"Asgari \u00fccret % 20'lik dilime giriyor","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><span class=\"large\">Asgari \u00fccretin 2015 y\u0131l\u0131n\u0131n ilk alt\u0131 ay\u0131nda bekar bir \u00e7al\u0131\u015fan i\u00e7in br\u00fct miktar\u0131 1.201.50 TL, net miktar\u0131 ise 949.07 TL, ikinci alt\u0131 ay\u0131nda ise br\u00fct miktar\u0131 1.273.50 TL, net miktar\u0131 ise 1000.54 TL'dir. Bu veriler dikkate al\u0131nd\u0131\u011f\u0131nda ger\u00e7ekte \u00e7al\u0131\u015fanlar i\u00e7in \u00f6denmesi gereken asgari d\u00fczeydeki \u00fccret olan, bir ba\u015fka anlat\u0131mla i\u015f\u00e7inin \"g\u0131da, konut, giyim, sa\u011fl\u0131k, ula\u015f\u0131m ve k\u00fclt\u00fcr gibi zorunlu ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamak i\u00e7in en d\u00fc\u015f\u00fck d\u00fczeyde \u00f6denen bedel\" baz\u0131 kesintilere tutulmak suretiyle azalt\u0131lmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">2015 y\u0131l\u0131n\u0131n ikinci alt\u0131 ay\u0131 i\u00e7in belirlenen asgari \u00fccretin i\u015fverene maliyeti ve ele ge\u00e7en net miktar\u0131n hesaplanmas\u0131 a\u015fa\u011f\u0131da ayr\u0131nt\u0131l\u0131 bir \u015fekilde yer almaktad\u0131r. \u015e\u00f6yle ki;<\/span><\/p>  <p><span class=\"large\">* Asgari \u00fccretin 1 Temmuz-31 Aral\u0131k 2015 aras\u0131nda \u00f6denmesi \u00f6ng\u00f6r\u00fclen br\u00fct tutar\u0131 1.273.50 TL'dir.<\/span><\/p>  <p><span class=\"large\">Bu miktardan % 14 oran\u0131nda SSK i\u015f\u00e7i pay\u0131 kesintisi ile % 1 i\u015fsizlik sigortas\u0131 prim kesintisi yap\u0131lmaktad\u0131r. Bu bilgiye g\u00f6re;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6000003814697px;\">Asgari \u00fccret \u00fczerinden hesaplanan sosyal sigorta \u00e7al\u0131\u015fan pay\u0131 (1.273.50x%14) 178.29 TL,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">Asgari \u00fccret \u00fczerinden hesaplanan i\u015fsizlik sigortas\u0131 prim tutar\u0131 (1.273.50x%1) 12.74 TL, olup toplam (178.29+12.74) 191.03 TL \u00e7al\u0131\u015fan\u0131n asgari d\u00fczeyde hesaplanan gelirinden kesinti suretiyle al\u0131nmaktad\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">S\u00f6z konusu toplam miktar br\u00fct asgari \u00fccretten d\u00fc\u015f\u00fcr\u00fclerek i\u015fveren taraf\u0131ndan Sosyal G\u00fcvenlik Kurumu'na yat\u0131r\u0131lmaktad\u0131r. Ayr\u0131ca bu miktar \u00fccretlinin br\u00fct ayl\u0131k gelirinden d\u00fc\u015f\u00fcr\u00fclerek \u00fccretlinin gelir vergisi matrah\u0131na ula\u015f\u0131lmaktad\u0131r. Dolay\u0131s\u0131yla s\u00f6z konusu asgari \u00fccretlerin 2015 y\u0131l\u0131n\u0131n ikinci alt\u0131n ay\u0131nda gelir vergisi matrah\u0131 ayl\u0131k (1.273.50-191.03) 1.82.47 TL'dir.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan vergi matrah\u0131 y\u0131l ba\u015f\u0131ndan itibaren her ay toplanarak toplam 12 bin liraya kadar olan k\u0131s\u0131m % 15, 12 bin TL'yi a\u015fan k\u0131s\u0131m da y\u00fczde 20 oran\u0131nda gelir vergisi kesintisine konu edilmektedir.<\/span><\/p>  <p><span class=\"large\">2015 y\u0131l\u0131n\u0131n ilk alt\u0131 ay\u0131nda asgari \u00fccretlinin gelir vergisi kesintisine konu olan matrah\u0131 (1.021.27x6) 6.127.62 TL'dir. Y\u0131l\u0131n 2. alt\u0131 ay\u0131 i\u00e7in bu miktar (1.082.47x6) 6.494.82 TL olmaktad\u0131r. Bu ba\u011flamda da asgari \u00fccretlinin 2015 y\u0131l\u0131nda elde etmi\u015f bulundu\u011fu vergiyi tabi gelir toplam\u0131 (6.127.62+6.494.82) 12.622.44 TL'dir.<\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu'nun 103'\u00fcnc\u00fc maddesinde yer alan Gelir Vergisi tarifesi gere\u011fi 2015 y\u0131l\u0131nda y\u0131ll\u0131k 12 bin TL'yi a\u015fan gelirler % 20 oran\u0131nda Gelir Vergisi'ne tabidir.<\/span><\/p>  <p><span class=\"large\">Yukar\u0131daki bilgi ve hesaplamalara g\u00f6re asgari \u00fccretle \u00e7al\u0131\u015fan bir ki\u015finin Aral\u0131k ay\u0131nda toplam matrah\u0131 12 bin liray\u0131 a\u015ft\u0131\u011f\u0131 i\u00e7in bu k\u0131s\u0131m yani (12.622.44-12.00) 622.44 TL &amp;20 oran\u0131nda gelir vergisi kesintisine tabi tutulacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu ki\u015finin Aral\u0131k 2015 tarihinde vergi matrah\u0131 1.082.47 TL'dir. Bu miktar\u0131n (1082.47-622.44) 460.02 TL %15, 622.44 TL'si de %20 oran\u0131nda vergilendirilecektir. Oysa Kas\u0131m ay\u0131nda s\u00f6z konusu \u00fccretlinin gelir vergisi 1.082.47 TL \u00fczerinden (1.082.47x0.15) 163.13 TL iken Aral\u0131k 2015 i\u00e7in mu miktar a\u015fa\u011f\u0131daki \u015fekilde hesaplan\u0131rken, bu defa 2015 y\u0131l\u0131n\u0131n Aral\u0131k ay\u0131nda gelir vergisi ((460.03x%15)+(622.44x%20))=(69_+124.49)=193.49 TL olacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Dolay\u0131s\u0131yla \u00fclkemizde asgari \u00fccretle \u00e7al\u0131\u015fan bir ki\u015finin Aral\u0131k ay\u0131 \u00fccret geliri % 20'lik dilime girdi\u011finden s\u00f6z konusu ayda bir \u00f6nceki aya g\u00f6re gelir vergisi (192.49-162.37) 30.12 TL artm\u0131\u015f bulunmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">\u00dclkemizde Gelir Vergisi Kanunu'nun 32'nci maddesi uyar\u0131nca 2007 y\u0131l\u0131ndan bu yana \"\u00fccretin ger\u00e7ek usulde vergilendirilmesinde asgari ge\u00e7im indirimi uygulanmaktad\u0131r. 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 y\u0131ll\u0131k br\u00fct tutar\u0131n\u0131n; m\u00fckellefin kendisi i\u00e7in %50'si, \u00e7al\u0131\u015fmayan ve herhangi bir geliri olmayan e\u015fi i\u00e7in % 10, \u00e7ocuklar\u0131n her biri i\u00e7in ayr\u0131 ayr\u0131 olmak \u00fczere; ilk iki \u00e7ocuk i\u00e7in % 7.5, di\u011fer \u00e7ocuklar i\u00e7in % 5'tir. Asgari ge\u00e7im indirimi, yukar\u0131daki tan\u0131mlamaya g\u00f6re hesaplan\u0131r ve gelir vergisi tarifesinin birinci gelir dilimine uygulanan oran\u0131n \u00e7arp\u0131lmas\u0131yla bulunan tutar\u0131n, hesaplanan vergiden mahsup edilmesi suretiyle uygulanmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">2015 y\u0131l\u0131nda uygulanan asgari ge\u00e7im indirimi yukar\u0131daki tan\u0131mlamaya g\u00f6re \u00e7al\u0131\u015fan i\u00e7in ((1.201.50x12x0.50x0.15)\/12)= 90.11 TL'dir.<\/span><\/p>  <p><span class=\"large\">Bu miktar m\u00fckellefin \u00fccreti \u00fczerinden hesaplanan Gelir Vergisinden indirilmek suretiyle hesaplanmaktad\u0131r. Ancak asgari ge\u00e7im indirimi tutar\u0131n\u0131n \u00fccretlinin ayl\u0131k hesaplanan vergisinden fazla olmas\u0131 halinde fazlas\u0131 dikkate al\u0131nmamaktad\u0131r. Bir ba\u015fka anlat\u0131mla asgari ge\u00e7im indirimi y\u0131ll\u0131k tutar\u0131, \u00fccretlinin asgari ge\u00e7im indiriminden bir y\u0131l boyunca faydalanabilece\u011fi net menfaattir. Bu miktar bekar \u00e7al\u0131\u015fan i\u00e7in ayl\u0131k 2015 y\u0131l\u0131nda 90.11 TL ile evli e\u015fi \u00e7al\u0131\u015fan 6 \u00e7ocuklu bir ki\u015fi i\u00e7in 153.19 TL'dir.<\/span><\/p>  \t\t\t\t","slug":"asgari-ucret-20lik-dilime-giriyor","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Asgari \u00fccret % 20'lik dilime giriyor","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":1053,"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":12854,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":12755,"locale":"tr","category_id":73,"title":"Asgari \u00fccret % 20'lik dilime giriyor","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><span class=\"large\">Asgari \u00fccretin 2015 y\u0131l\u0131n\u0131n ilk alt\u0131 ay\u0131nda bekar bir \u00e7al\u0131\u015fan i\u00e7in br\u00fct miktar\u0131 1.201.50 TL, net miktar\u0131 ise 949.07 TL, ikinci alt\u0131 ay\u0131nda ise br\u00fct miktar\u0131 1.273.50 TL, net miktar\u0131 ise 1000.54 TL'dir. Bu veriler dikkate al\u0131nd\u0131\u011f\u0131nda ger\u00e7ekte \u00e7al\u0131\u015fanlar i\u00e7in \u00f6denmesi gereken asgari d\u00fczeydeki \u00fccret olan, bir ba\u015fka anlat\u0131mla i\u015f\u00e7inin \"g\u0131da, konut, giyim, sa\u011fl\u0131k, ula\u015f\u0131m ve k\u00fclt\u00fcr gibi zorunlu ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamak i\u00e7in en d\u00fc\u015f\u00fck d\u00fczeyde \u00f6denen bedel\" baz\u0131 kesintilere tutulmak suretiyle azalt\u0131lmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">2015 y\u0131l\u0131n\u0131n ikinci alt\u0131 ay\u0131 i\u00e7in belirlenen asgari \u00fccretin i\u015fverene maliyeti ve ele ge\u00e7en net miktar\u0131n hesaplanmas\u0131 a\u015fa\u011f\u0131da ayr\u0131nt\u0131l\u0131 bir \u015fekilde yer almaktad\u0131r. \u015e\u00f6yle ki;<\/span><\/p>  <p><span class=\"large\">* Asgari \u00fccretin 1 Temmuz-31 Aral\u0131k 2015 aras\u0131nda \u00f6denmesi \u00f6ng\u00f6r\u00fclen br\u00fct tutar\u0131 1.273.50 TL'dir.<\/span><\/p>  <p><span class=\"large\">Bu miktardan % 14 oran\u0131nda SSK i\u015f\u00e7i pay\u0131 kesintisi ile % 1 i\u015fsizlik sigortas\u0131 prim kesintisi yap\u0131lmaktad\u0131r. Bu bilgiye g\u00f6re;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6000003814697px;\">Asgari \u00fccret \u00fczerinden hesaplanan sosyal sigorta \u00e7al\u0131\u015fan pay\u0131 (1.273.50x%14) 178.29 TL,<\/span><\/li>   <li><span style=\"font-size: 15.6000003814697px;\">Asgari \u00fccret \u00fczerinden hesaplanan i\u015fsizlik sigortas\u0131 prim tutar\u0131 (1.273.50x%1) 12.74 TL, olup toplam (178.29+12.74) 191.03 TL \u00e7al\u0131\u015fan\u0131n asgari d\u00fczeyde hesaplanan gelirinden kesinti suretiyle al\u0131nmaktad\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">S\u00f6z konusu toplam miktar br\u00fct asgari \u00fccretten d\u00fc\u015f\u00fcr\u00fclerek i\u015fveren taraf\u0131ndan Sosyal G\u00fcvenlik Kurumu'na yat\u0131r\u0131lmaktad\u0131r. Ayr\u0131ca bu miktar \u00fccretlinin br\u00fct ayl\u0131k gelirinden d\u00fc\u015f\u00fcr\u00fclerek \u00fccretlinin gelir vergisi matrah\u0131na ula\u015f\u0131lmaktad\u0131r. Dolay\u0131s\u0131yla s\u00f6z konusu asgari \u00fccretlerin 2015 y\u0131l\u0131n\u0131n ikinci alt\u0131n ay\u0131nda gelir vergisi matrah\u0131 ayl\u0131k (1.273.50-191.03) 1.82.47 TL'dir.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan vergi matrah\u0131 y\u0131l ba\u015f\u0131ndan itibaren her ay toplanarak toplam 12 bin liraya kadar olan k\u0131s\u0131m % 15, 12 bin TL'yi a\u015fan k\u0131s\u0131m da y\u00fczde 20 oran\u0131nda gelir vergisi kesintisine konu edilmektedir.<\/span><\/p>  <p><span class=\"large\">2015 y\u0131l\u0131n\u0131n ilk alt\u0131 ay\u0131nda asgari \u00fccretlinin gelir vergisi kesintisine konu olan matrah\u0131 (1.021.27x6) 6.127.62 TL'dir. Y\u0131l\u0131n 2. alt\u0131 ay\u0131 i\u00e7in bu miktar (1.082.47x6) 6.494.82 TL olmaktad\u0131r. Bu ba\u011flamda da asgari \u00fccretlinin 2015 y\u0131l\u0131nda elde etmi\u015f bulundu\u011fu vergiyi tabi gelir toplam\u0131 (6.127.62+6.494.82) 12.622.44 TL'dir.<\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu'nun 103'\u00fcnc\u00fc maddesinde yer alan Gelir Vergisi tarifesi gere\u011fi 2015 y\u0131l\u0131nda y\u0131ll\u0131k 12 bin TL'yi a\u015fan gelirler % 20 oran\u0131nda Gelir Vergisi'ne tabidir.<\/span><\/p>  <p><span class=\"large\">Yukar\u0131daki bilgi ve hesaplamalara g\u00f6re asgari \u00fccretle \u00e7al\u0131\u015fan bir ki\u015finin Aral\u0131k ay\u0131nda toplam matrah\u0131 12 bin liray\u0131 a\u015ft\u0131\u011f\u0131 i\u00e7in bu k\u0131s\u0131m yani (12.622.44-12.00) 622.44 TL &amp;20 oran\u0131nda gelir vergisi kesintisine tabi tutulacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu ki\u015finin Aral\u0131k 2015 tarihinde vergi matrah\u0131 1.082.47 TL'dir. Bu miktar\u0131n (1082.47-622.44) 460.02 TL %15, 622.44 TL'si de %20 oran\u0131nda vergilendirilecektir. Oysa Kas\u0131m ay\u0131nda s\u00f6z konusu \u00fccretlinin gelir vergisi 1.082.47 TL \u00fczerinden (1.082.47x0.15) 163.13 TL iken Aral\u0131k 2015 i\u00e7in mu miktar a\u015fa\u011f\u0131daki \u015fekilde hesaplan\u0131rken, bu defa 2015 y\u0131l\u0131n\u0131n Aral\u0131k ay\u0131nda gelir vergisi ((460.03x%15)+(622.44x%20))=(69_+124.49)=193.49 TL olacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Dolay\u0131s\u0131yla \u00fclkemizde asgari \u00fccretle \u00e7al\u0131\u015fan bir ki\u015finin Aral\u0131k ay\u0131 \u00fccret geliri % 20'lik dilime girdi\u011finden s\u00f6z konusu ayda bir \u00f6nceki aya g\u00f6re gelir vergisi (192.49-162.37) 30.12 TL artm\u0131\u015f bulunmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">\u00dclkemizde Gelir Vergisi Kanunu'nun 32'nci maddesi uyar\u0131nca 2007 y\u0131l\u0131ndan bu yana \"\u00fccretin ger\u00e7ek usulde vergilendirilmesinde asgari ge\u00e7im indirimi uygulanmaktad\u0131r. 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 y\u0131ll\u0131k br\u00fct tutar\u0131n\u0131n; m\u00fckellefin kendisi i\u00e7in %50'si, \u00e7al\u0131\u015fmayan ve herhangi bir geliri olmayan e\u015fi i\u00e7in % 10, \u00e7ocuklar\u0131n her biri i\u00e7in ayr\u0131 ayr\u0131 olmak \u00fczere; ilk iki \u00e7ocuk i\u00e7in % 7.5, di\u011fer \u00e7ocuklar i\u00e7in % 5'tir. Asgari ge\u00e7im indirimi, yukar\u0131daki tan\u0131mlamaya g\u00f6re hesaplan\u0131r ve gelir vergisi tarifesinin birinci gelir dilimine uygulanan oran\u0131n \u00e7arp\u0131lmas\u0131yla bulunan tutar\u0131n, hesaplanan vergiden mahsup edilmesi suretiyle uygulanmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">2015 y\u0131l\u0131nda uygulanan asgari ge\u00e7im indirimi yukar\u0131daki tan\u0131mlamaya g\u00f6re \u00e7al\u0131\u015fan i\u00e7in ((1.201.50x12x0.50x0.15)\/12)= 90.11 TL'dir.<\/span><\/p>  <p><span class=\"large\">Bu miktar m\u00fckellefin \u00fccreti \u00fczerinden hesaplanan Gelir Vergisinden indirilmek suretiyle hesaplanmaktad\u0131r. Ancak asgari ge\u00e7im indirimi tutar\u0131n\u0131n \u00fccretlinin ayl\u0131k hesaplanan vergisinden fazla olmas\u0131 halinde fazlas\u0131 dikkate al\u0131nmamaktad\u0131r. Bir ba\u015fka anlat\u0131mla asgari ge\u00e7im indirimi y\u0131ll\u0131k tutar\u0131, \u00fccretlinin asgari ge\u00e7im indiriminden bir y\u0131l boyunca faydalanabilece\u011fi net menfaattir. Bu miktar bekar \u00e7al\u0131\u015fan i\u00e7in ayl\u0131k 2015 y\u0131l\u0131nda 90.11 TL ile evli e\u015fi \u00e7al\u0131\u015fan 6 \u00e7ocuklu bir ki\u015fi i\u00e7in 153.19 TL'dir.<\/span><\/p>  \t\t\t\t","slug":"asgari-ucret-20lik-dilime-giriyor","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 % 20'lik dilime giriyor","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1053,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}