{"status":true,"post":{"id":15060,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:53:33","created_at":"2016-11-06T21:00:00.000000Z","updated_at":"2022-10-21T06:53:33.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":15060,"is_featured":0,"title":"Net asgari \u00fccret \u00f6demesine kanuni g\u00fcvence","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\">Gelir Vergisi Kanunu\u2019nda de\u011fi\u015fiklik yap\u0131lmas\u0131na dair 6753 say\u0131l\u0131 kanunla s\u00f6z konusu kanuna eklenen ge\u00e7ici 86\u2019nc\u0131 madde uyar\u0131nca \u201casgari \u00fccretlilere 2016 y\u0131l\u0131 Ocak ay\u0131na ili\u015fkin \u00f6denen net \u00fccretin alt\u0131nda kalanlara, bu tutar ile 2016 y\u0131l\u0131 Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131na ili\u015fkin olarak ayl\u0131k hesaplanan net \u00fccreti aras\u0131ndaki fark tutar\u0131, \u00fccretlinin asgari ge\u00e7im indirimine ayr\u0131ca ilave\u2019\u2019 edilecektir. Bu ba\u011flamda da net \u00fccret, yasal kesintiler sonras\u0131 \u00fccret tutar\u0131na asgari ge\u00e7im indiriminin ilavesi sonucu olu\u015fan \u00fccret olacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan konuya ili\u015fkin olarak yay\u0131mlanan 294 seri numaral\u0131 Gelir Vergisi Genel Tebli\u011fi\u2019nde yer alan a\u00e7\u0131klamalarla verilen \u00f6rne\u011fe g\u00f6re bek\u00e2r ve \u00e7ocuksuz olan bir hizmet erbab\u0131n\u0131n 2016 y\u0131l\u0131 Ocak ay\u0131nda asgari ge\u00e7im indirimi dahil net \u00fccretinin 1.300.99 TL oldu\u011funu varsayacak olursak s\u00f6z konusu ki\u015finin ge\u00e7erli olan vergi tarifesi nedeniyle 2016 y\u0131l\u0131 Ekim ay\u0131 net \u00fccreti 1.231.08 TL\u2019ye d\u00fc\u015fmektedir. Bu durumda s\u00f6z konusu hizmet erbab\u0131n\u0131n Ekim ay\u0131nda 1.300.99 TL\u2019nin alt\u0131nda kalan k\u0131sm\u0131 olan (1.300.99 \u2013 1.231.08=) 69.91 TL asgari ge\u00e7im indirimine eklenecek miktar olarak dikkate al\u0131narak bu ki\u015fiye <\/span><br><span class=\"large\"> 1.300.99 TL \u00f6denecektir. (x) <\/span><\/p>  <p><span class=\"large\">Bilindi\u011fi \u00fczere 2016 y\u0131l\u0131n\u0131n Ocak ay\u0131ndan itibaren bek\u00e2r ve \u00e7ocuksuz olan asgari \u00fccretlilere \u00f6denen net asgari \u00fccret tutar\u0131 1.300.99 TL\u2019dir. Buna g\u00f6re 2016 y\u0131l\u0131nda asgari \u00fccret tutar\u0131nda yap\u0131lan art\u0131\u015f nedeniyle 1.647 TL br\u00fct asgari \u00fccret geliri elde edenler ile 1.751.10 TL\u2019ye kadar br\u00fct \u00fccret geliri olan hizmet erbab\u0131n\u0131n da elde etti\u011fi \u00fccret gelirleri \u00fczerinden \u00f6demesi gereken gelir vergisi, 2016 y\u0131l\u0131n\u0131n Ekim ay\u0131ndan itibaren 2016 y\u0131l\u0131nda ge\u00e7erli olan vergi tarifesinin ikinci dilimi de dikkate al\u0131narak hesaplanmaktad\u0131r. Bu nedenle s\u00f6z konusu \u00fccretlilerden bir k\u0131sm\u0131n\u0131n eline ge\u00e7en \u00fccretin bir b\u00f6l\u00fcm\u00fc y\u00fczde <\/span><span class=\"large\">20 oran\u0131nda vergi kesintisine tabi tutulaca\u011f\u0131ndan net \u00fccret tutar\u0131nda azalma olmas\u0131 bir s\u00fcredir \u00fczerinde durulan bir konudur. 6753 say\u0131l\u0131 kanunla Gelir Vergisi Kanunu\u2019na eklenen ge\u00e7ici 85\u2019inci madde ile s\u00f6z konusu azalman\u0131n \u00f6n\u00fcne ge\u00e7ilmekte, net asgari \u00fccret miktar\u0131 2016 y\u0131l\u0131 i\u00e7in 1.300.99 TL olmas\u0131 \u00f6zelli\u011finin muhafaza edilmesi sa\u011flanmaktad\u0131r. Dolay\u0131s\u0131yla 2016 y\u0131l\u0131 i\u00e7in ge\u00e7erli bulunan gelir vergisi tarifesi nedeniyle \u00fccretlerinde d\u00fc\u015f\u00fc\u015f beklenenlerin net \u00fccretlerinin 1.300.99 TL\u2019nin alt\u0131na d\u00fc\u015fmesi m\u00fcmk\u00fcn olmayacakt\u0131r. Ancak; hizmet erbab\u0131n\u0131n, \u00fccret ald\u0131\u011f\u0131 d\u00f6nemde i\u015fe ba\u015flamas\u0131 veya i\u015ften ayr\u0131lmas\u0131, \u00fccretsiz izin ve benzeri nedenlerle net \u00fccretinin <\/span><span class=\"large\">1.300.99 TL\u2019nin alt\u0131na d\u00fc\u015fmesi durumunda 6753 say\u0131l\u0131 kanunla uygulanan ilave asgari ge\u00e7im indiriminden yararlanmalar\u0131 s\u00f6z konusu olmayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 32\u2019nci maddesinde yer alan esaslara g\u00f6re sadece kendisi i\u00e7in asgari ge\u00e7im indirimi hesaplanan asgari \u00fccretlilere 2016 y\u0131l\u0131 Ocak ay\u0131na ili\u015fkin \u00f6denen net \u00fccret 1.300.99 TL olan bir \u00e7al\u0131\u015fan\u0131n 2016 y\u0131l\u0131 Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131na ili\u015fkin olarak ayl\u0131k hesaplanan net \u00fccret aras\u0131ndaki fark tutar, gelir vergisi uygulamas\u0131 ile ilgili 265 seri numaral\u0131 Genel Tebli\u011f\u2019de yer alan esaslar \u00e7er\u00e7evesinde \u201cAsgari Ge\u00e7im \u0130ndirimi Bordrosu\u2019\u2019nda hesaplanan asgari ge\u00e7im indirimine ayr\u0131ca ilave edilecektir.<\/span><\/p>  <p><span class=\"large\">Asgari ge\u00e7im indirimi bordrosunda yer alan ilave tutar dahil toplam asgari ge\u00e7im indirimi tutar\u0131, \u00fccret \u00f6demesinin yap\u0131ld\u0131\u011f\u0131 d\u00f6neme ili\u015fkin \u00fccret bordrosunun \u201cAsgari Ge\u00e7im \u0130ndirimi\u201d sat\u0131r\u0131na aktar\u0131lacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Asgari ge\u00e7im indiriminin toplam\u0131, \u00fccretlinin ilgili aydaki \u00fccretinden kesilen gelir vergisinden fazla olmayacakt\u0131r. Bu ba\u011flamda da net \u00fccret, yasal kesintiler sonras\u0131 \u00fccret tutar\u0131na asgari ge\u00e7im indiriminin ilavesi sonucu olu\u015fan \u00fccreti ifade etmektedir.<\/span><\/p>  <p><span class=\"large\">\u00d6rne\u011fin Bay (B) asgari \u00fccretli olarak \u00e7al\u0131\u015fmaktad\u0131r. Bay (B) evli ve tek \u00e7ocuk sahibi olup e\u015fi \u00e7al\u0131\u015fmamaktad\u0131r. Bay (B)\u2019nin 2016 y\u0131l\u0131 Ocak ay\u0131nda asgari ge\u00e7im indirimi dahil net \u00fccreti 1.344.22 TL olup Ekim 2016 ay\u0131 net \u00fccreti gelir vergisi tarifesi nedeniyle 1.274.22 TL\u2019ye d\u00fc\u015fmektedir.<\/span><\/p>  <p><span class=\"large\">Buna g\u00f6re hizmet erbab\u0131n\u0131n s\u00f6z <\/span><span class=\"large\">konusu d\u00f6nemde eline ge\u00e7en \u00fccretinin <\/span><span class=\"large\">1.300.99 TL\u2019nin alt\u0131nda kalan k\u0131sm\u0131 olan (1.300.99-1.274.22=) 26.77 TL asgari ge\u00e7im indirimine eklenerek hizmet erbab\u0131na \u00f6denecektir. Dolay\u0131s\u0131yla s\u00f6z konusu hizmet erbab\u0131n\u0131n 2016 y\u0131l\u0131 Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131nda vergi tarifesinin ikinci dilimine girmesinden kaynaklanan ayl\u0131k 26.77 TL\u2019lik tutar, asgari ge\u00e7im indirimi yoluyla telafi edilecek ve kendisine y\u0131l sonuna kadar 1.344.22 TL \u00f6denmesine devam edilecektir.<\/span><\/p>  <p><span class=\"large\"><em>(x) 294 Seri Numaral\u0131 Gelir Vergisi Genel Tebli\u011f<\/em><\/span><\/p>  \t\t\t\t","slug":"net-asgari-ucret-odemesine-kanuni-guvence","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Net asgari \u00fccret \u00f6demesine kanuni g\u00fcvence","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":135,"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":15159,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":15060,"locale":"tr","category_id":73,"title":"Net asgari \u00fccret \u00f6demesine kanuni g\u00fcvence","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\">Gelir Vergisi Kanunu\u2019nda de\u011fi\u015fiklik yap\u0131lmas\u0131na dair 6753 say\u0131l\u0131 kanunla s\u00f6z konusu kanuna eklenen ge\u00e7ici 86\u2019nc\u0131 madde uyar\u0131nca \u201casgari \u00fccretlilere 2016 y\u0131l\u0131 Ocak ay\u0131na ili\u015fkin \u00f6denen net \u00fccretin alt\u0131nda kalanlara, bu tutar ile 2016 y\u0131l\u0131 Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131na ili\u015fkin olarak ayl\u0131k hesaplanan net \u00fccreti aras\u0131ndaki fark tutar\u0131, \u00fccretlinin asgari ge\u00e7im indirimine ayr\u0131ca ilave\u2019\u2019 edilecektir. Bu ba\u011flamda da net \u00fccret, yasal kesintiler sonras\u0131 \u00fccret tutar\u0131na asgari ge\u00e7im indiriminin ilavesi sonucu olu\u015fan \u00fccret olacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan konuya ili\u015fkin olarak yay\u0131mlanan 294 seri numaral\u0131 Gelir Vergisi Genel Tebli\u011fi\u2019nde yer alan a\u00e7\u0131klamalarla verilen \u00f6rne\u011fe g\u00f6re bek\u00e2r ve \u00e7ocuksuz olan bir hizmet erbab\u0131n\u0131n 2016 y\u0131l\u0131 Ocak ay\u0131nda asgari ge\u00e7im indirimi dahil net \u00fccretinin 1.300.99 TL oldu\u011funu varsayacak olursak s\u00f6z konusu ki\u015finin ge\u00e7erli olan vergi tarifesi nedeniyle 2016 y\u0131l\u0131 Ekim ay\u0131 net \u00fccreti 1.231.08 TL\u2019ye d\u00fc\u015fmektedir. Bu durumda s\u00f6z konusu hizmet erbab\u0131n\u0131n Ekim ay\u0131nda 1.300.99 TL\u2019nin alt\u0131nda kalan k\u0131sm\u0131 olan (1.300.99 \u2013 1.231.08=) 69.91 TL asgari ge\u00e7im indirimine eklenecek miktar olarak dikkate al\u0131narak bu ki\u015fiye <\/span><br><span class=\"large\"> 1.300.99 TL \u00f6denecektir. (x) <\/span><\/p>  <p><span class=\"large\">Bilindi\u011fi \u00fczere 2016 y\u0131l\u0131n\u0131n Ocak ay\u0131ndan itibaren bek\u00e2r ve \u00e7ocuksuz olan asgari \u00fccretlilere \u00f6denen net asgari \u00fccret tutar\u0131 1.300.99 TL\u2019dir. Buna g\u00f6re 2016 y\u0131l\u0131nda asgari \u00fccret tutar\u0131nda yap\u0131lan art\u0131\u015f nedeniyle 1.647 TL br\u00fct asgari \u00fccret geliri elde edenler ile 1.751.10 TL\u2019ye kadar br\u00fct \u00fccret geliri olan hizmet erbab\u0131n\u0131n da elde etti\u011fi \u00fccret gelirleri \u00fczerinden \u00f6demesi gereken gelir vergisi, 2016 y\u0131l\u0131n\u0131n Ekim ay\u0131ndan itibaren 2016 y\u0131l\u0131nda ge\u00e7erli olan vergi tarifesinin ikinci dilimi de dikkate al\u0131narak hesaplanmaktad\u0131r. Bu nedenle s\u00f6z konusu \u00fccretlilerden bir k\u0131sm\u0131n\u0131n eline ge\u00e7en \u00fccretin bir b\u00f6l\u00fcm\u00fc y\u00fczde <\/span><span class=\"large\">20 oran\u0131nda vergi kesintisine tabi tutulaca\u011f\u0131ndan net \u00fccret tutar\u0131nda azalma olmas\u0131 bir s\u00fcredir \u00fczerinde durulan bir konudur. 6753 say\u0131l\u0131 kanunla Gelir Vergisi Kanunu\u2019na eklenen ge\u00e7ici 85\u2019inci madde ile s\u00f6z konusu azalman\u0131n \u00f6n\u00fcne ge\u00e7ilmekte, net asgari \u00fccret miktar\u0131 2016 y\u0131l\u0131 i\u00e7in 1.300.99 TL olmas\u0131 \u00f6zelli\u011finin muhafaza edilmesi sa\u011flanmaktad\u0131r. Dolay\u0131s\u0131yla 2016 y\u0131l\u0131 i\u00e7in ge\u00e7erli bulunan gelir vergisi tarifesi nedeniyle \u00fccretlerinde d\u00fc\u015f\u00fc\u015f beklenenlerin net \u00fccretlerinin 1.300.99 TL\u2019nin alt\u0131na d\u00fc\u015fmesi m\u00fcmk\u00fcn olmayacakt\u0131r. Ancak; hizmet erbab\u0131n\u0131n, \u00fccret ald\u0131\u011f\u0131 d\u00f6nemde i\u015fe ba\u015flamas\u0131 veya i\u015ften ayr\u0131lmas\u0131, \u00fccretsiz izin ve benzeri nedenlerle net \u00fccretinin <\/span><span class=\"large\">1.300.99 TL\u2019nin alt\u0131na d\u00fc\u015fmesi durumunda 6753 say\u0131l\u0131 kanunla uygulanan ilave asgari ge\u00e7im indiriminden yararlanmalar\u0131 s\u00f6z konusu olmayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 32\u2019nci maddesinde yer alan esaslara g\u00f6re sadece kendisi i\u00e7in asgari ge\u00e7im indirimi hesaplanan asgari \u00fccretlilere 2016 y\u0131l\u0131 Ocak ay\u0131na ili\u015fkin \u00f6denen net \u00fccret 1.300.99 TL olan bir \u00e7al\u0131\u015fan\u0131n 2016 y\u0131l\u0131 Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131na ili\u015fkin olarak ayl\u0131k hesaplanan net \u00fccret aras\u0131ndaki fark tutar, gelir vergisi uygulamas\u0131 ile ilgili 265 seri numaral\u0131 Genel Tebli\u011f\u2019de yer alan esaslar \u00e7er\u00e7evesinde \u201cAsgari Ge\u00e7im \u0130ndirimi Bordrosu\u2019\u2019nda hesaplanan asgari ge\u00e7im indirimine ayr\u0131ca ilave edilecektir.<\/span><\/p>  <p><span class=\"large\">Asgari ge\u00e7im indirimi bordrosunda yer alan ilave tutar dahil toplam asgari ge\u00e7im indirimi tutar\u0131, \u00fccret \u00f6demesinin yap\u0131ld\u0131\u011f\u0131 d\u00f6neme ili\u015fkin \u00fccret bordrosunun \u201cAsgari Ge\u00e7im \u0130ndirimi\u201d sat\u0131r\u0131na aktar\u0131lacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Asgari ge\u00e7im indiriminin toplam\u0131, \u00fccretlinin ilgili aydaki \u00fccretinden kesilen gelir vergisinden fazla olmayacakt\u0131r. Bu ba\u011flamda da net \u00fccret, yasal kesintiler sonras\u0131 \u00fccret tutar\u0131na asgari ge\u00e7im indiriminin ilavesi sonucu olu\u015fan \u00fccreti ifade etmektedir.<\/span><\/p>  <p><span class=\"large\">\u00d6rne\u011fin Bay (B) asgari \u00fccretli olarak \u00e7al\u0131\u015fmaktad\u0131r. Bay (B) evli ve tek \u00e7ocuk sahibi olup e\u015fi \u00e7al\u0131\u015fmamaktad\u0131r. Bay (B)\u2019nin 2016 y\u0131l\u0131 Ocak ay\u0131nda asgari ge\u00e7im indirimi dahil net \u00fccreti 1.344.22 TL olup Ekim 2016 ay\u0131 net \u00fccreti gelir vergisi tarifesi nedeniyle 1.274.22 TL\u2019ye d\u00fc\u015fmektedir.<\/span><\/p>  <p><span class=\"large\">Buna g\u00f6re hizmet erbab\u0131n\u0131n s\u00f6z <\/span><span class=\"large\">konusu d\u00f6nemde eline ge\u00e7en \u00fccretinin <\/span><span class=\"large\">1.300.99 TL\u2019nin alt\u0131nda kalan k\u0131sm\u0131 olan (1.300.99-1.274.22=) 26.77 TL asgari ge\u00e7im indirimine eklenerek hizmet erbab\u0131na \u00f6denecektir. Dolay\u0131s\u0131yla s\u00f6z konusu hizmet erbab\u0131n\u0131n 2016 y\u0131l\u0131 Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131nda vergi tarifesinin ikinci dilimine girmesinden kaynaklanan ayl\u0131k 26.77 TL\u2019lik tutar, asgari ge\u00e7im indirimi yoluyla telafi edilecek ve kendisine y\u0131l sonuna kadar 1.344.22 TL \u00f6denmesine devam edilecektir.<\/span><\/p>  <p><span class=\"large\"><em>(x) 294 Seri Numaral\u0131 Gelir Vergisi Genel Tebli\u011f<\/em><\/span><\/p>  \t\t\t\t","slug":"net-asgari-ucret-odemesine-kanuni-guvence","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":"Net asgari \u00fccret \u00f6demesine kanuni g\u00fcvence","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":135,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}