{"id":2015,"date":"2018-07-09T16:47:49","date_gmt":"2018-07-09T13:47:49","guid":{"rendered":"http:\/\/mekanikelektriktesisat.com\/?p=2015"},"modified":"2018-07-09T16:47:49","modified_gmt":"2018-07-09T13:47:49","slug":"ucretlilerde-sgk-primini-ve-gelir-vergisini-anlamak","status":"publish","type":"post","link":"https:\/\/benga.pro\/index.php\/2018\/07\/09\/ucretlilerde-sgk-primini-ve-gelir-vergisini-anlamak\/","title":{"rendered":"\u00dccretlilerde SGK Primini ve Gelir Vergisini Anlamak"},"content":{"rendered":"

Bir i\u015f yerinde \u00fccretli \u00e7al\u0131\u015fan birisi ayba\u015f\u0131nda paras\u0131n\u0131 ald\u0131\u011f\u0131nda yan\u0131nda bir de bordro verilir. Bu bordronun format\u0131 \u015firketten \u015firkete de\u011fi\u015fiklik g\u00f6sterse de verilen \u00fccretin nas\u0131l hesapland\u0131\u011f\u0131n\u0131 g\u00f6steren bir hesap pusulas\u0131d\u0131r. A\u015fa\u011f\u0131da \u00f6rnek olarak bir \u00fccret bordrosu verilmi\u015ftir.<\/p>\n

\"\u00f6rnek<\/p>\n

Resim-1<\/em><\/p>\n

G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi bordroda, \u00fccretlinin ilgili ay i\u00e7inde ne kadar \u00e7al\u0131\u015ft\u0131\u011f\u0131, mesai bilgileri, kesinti bilgileri vs. yer al\u0131r. B\u00f6ylece toplam \u00fccreti tespit edilir. Daha sonra bu \u00fccretten primler ve vergiler d\u00fc\u015f\u00fcl\u00fcrek net \u00f6denecek rakam bulunur.<\/p>\n

Yaz\u0131m\u0131zda \u00f6zellikle toplam \u00fccret \u00fczerine uygulanan SGK primleri ile gelir vergisinin nas\u0131l hesapland\u0131\u011f\u0131 \u00fczerinde durulacakt\u0131r.<\/p>\n

\n

\u0130\u00e7indekiler<\/h4>\n

 <\/p>\n

1. SGK Primi ve Gelir Vergisi Nedir?<\/strong><\/p>\n

2. Matrah Tespiti Nas\u0131l Yap\u0131l\u0131yor?<\/strong><\/p>\n

3. SGK Primi Hesaplanmas\u0131<\/strong><\/p>\n

4. Gelir Vergisi Hesaplanmas\u0131<\/strong><\/p>\n

5.\u0130\u015fveren Te\u015fvikleri<\/strong><\/p>\n

6.Damga Vergisi Nedir? Nas\u0131l Hesaplan\u0131r?<\/strong><\/p>\n

 <\/p>\n

\n
\n

\"vergi1\"<\/h4>\n

1. SGK Primi ve Gelir Vergisi Nedir?<\/h4>\n

\u00dccretli \u00e7al\u0131\u015fanlar\u0131n br\u00fct rakamlar\u0131n\u0131n \u00fczerinden kesilen en b\u00fcy\u00fck kalemler SGK primi ve gelir vergisidir. SGK, herkes i\u00e7in son derece \u00f6nemli bir kurumdur. \u00c7al\u0131\u015fan herkesin gelece\u011fi, sa\u011fl\u0131\u011f\u0131, emeklili\u011fi, kendinden sonraki \u00e7ocuklar\u0131 i\u00e7in bir teminatt\u0131r. Bu kurum g\u00f6revini, her sigorta \u015firketi gibi, sigorta etti\u011fi ki\u015filerden alaca\u011f\u0131 primler sayesinde yapmaktad\u0131r. Primler ise \u00e7al\u0131\u015fan\u0131n her ay ba\u015f\u0131nda ald\u0131\u011f\u0131 \u00fccretten i\u015fvereni taraf\u0131ndan otomatik olarak kesilerek kuruma yat\u0131r\u0131lmaktad\u0131r. Prim \u00f6demeleri \u00e7al\u0131\u015fan\u0131n keyfiyetine b\u0131rak\u0131lmam\u0131\u015ft\u0131r. Yani \u00fccreti \u00e7al\u0131\u015fana verip kendisinin prim \u00f6demesi yapmas\u0131 imkan\u0131 yoktur. \u00dccret \u00f6demesi s\u0131ras\u0131nda kayna\u011f\u0131nda direkt olarak i\u015fveren arac\u0131l\u0131\u011f\u0131yla kurum prim \u00f6demesini tahsil etmektedir. Bu y\u00f6ntem gayet etkili bir y\u00f6ntemdir. Yoksa \u00f6zellikle gen\u00e7lik y\u0131llar\u0131nda \u00fccretini tamamen eline alan birisinin gidip SGK primini kendili\u011finden yat\u0131rmas\u0131 pek beklenmez. Prim toplayamayan bir kurum da g\u00f6revlerini yapamaz.<\/p>\n

SGK’ya prim \u00f6derken \u015funlar\u0131 teminat alt\u0131na olmu\u015f oluyoruz:<\/p>\n

Mal\u00fcl olup \u00e7al\u0131\u015famama, ya\u015flanarak \u00e7al\u0131\u015famama (di\u011fer bir deyi\u015fle Emeklilik), \u00f6l\u00fcm sonras\u0131 yak\u0131nlar\u0131m\u0131z\u0131n durumu, i\u015f kazas\u0131 ge\u00e7irerek \u00e7al\u0131\u015famama, meslek hastal\u0131\u011f\u0131 sebebiyle \u00e7al\u0131\u015famama, di\u011fer hastal\u0131klar sebebiyle \u00e7al\u0131\u015famama, anne olma sebebiyle \u00e7al\u0131\u015famama ile kendimizin ve yak\u0131nlar\u0131m\u0131z\u0131n sa\u011fl\u0131kla ilgili te\u015fhis ve tedavileri…<\/p>\n

Di\u011fer taraftan t\u0131pk\u0131 SGK kurumu gibi devletin de gelir sa\u011flayarak g\u00f6revlerini yapmas\u0131 i\u00e7in birinci kayna\u011f\u0131 vergilerdir. Bu sebeple \u00e7al\u0131\u015fanlar\u0131n ald\u0131klar\u0131 \u00fccret \u00fczerinden vergisini yine kayna\u011f\u0131nda toplar. \u0130\u015fveren arac\u0131l\u0131\u011f\u0131yla \u00e7al\u0131\u015fan\u0131n vergisi her ay maliyeye yat\u0131r\u0131l\u0131r. Kayna\u011f\u0131nda vergiyi toplamak devlet a\u00e7\u0131s\u0131ndan da bu b\u00fcy\u00fck bir kolayl\u0131k ve teminat olmaktad\u0131r. \u00dccreti \u00e7al\u0131\u015fan\u0131n eline verip devlete vergisini \u00f6demesini keyfiyete b\u0131raksayd\u0131 \u00f6nemli oranda vergi kayna\u011f\u0131ndan mahsur kal\u0131rd\u0131. Do\u011fal olarak, \u00fccretlilerden bu derece kolay vergi tahsil edip di\u011fer kesimden ve hatta daha fazla kazanan kesimden ayn\u0131 kolayl\u0131kta vergi tahsil edilememesi ele\u015ftirilmi\u015f, vergi adaletsizli\u011fi her zaman g\u00fcndeme gelmi\u015ftir.<\/p>\n

\n

2. Matrah Tespiti Nas\u0131l Yap\u0131l\u0131yor?<\/h4>\n

\u00dccretlinin ald\u0131\u011f\u0131 rakam \u00fczerinden SGK primi ve gelir vergisi kesintisi yap\u0131labilmesi i\u00e7in \u00f6ncelikle matrah\u0131n\u0131n tespiti gereklidir. SGK primi i\u00e7in ve gelir vergisi i\u00e7in matrahlar farkl\u0131 olarak hesaplanmaktad\u0131r.<\/p>\n

\u00dccretlinin alaca\u011f\u0131 br\u00fct \u00fccret yani hi\u00e7 bir kesintiye u\u011framam\u0131\u015f \u00fccret i\u00e7in bir alt limit vard\u0131r. Bu \u00fccretin alt\u0131nda bir de\u011ferde eleman \u00e7al\u0131\u015ft\u0131rmak yasakt\u0131r. Ancak \u00fccretlinin alaca\u011f\u0131 rakam \u00fcstten elbette limitli de\u011fildir. \u00dccretli e\u011fer i\u015fvereniyle anla\u015fm\u0131\u015fsa y\u00fczlerce bin lira ayl\u0131k \u00fccret alabilir.<\/p>\n

\u00dccretli ne kadar y\u00fcksek rakam al\u0131rsa als\u0131n sigorta a\u00e7\u0131s\u0131ndan bir \u00fcst limit de\u011feri vard\u0131r. Yani SGK, belli bir rakama kadar prim al\u0131r. Bu rakama SGK tavan s\u0131n\u0131r\u0131 denir. 2018 y\u0131l\u0131 i\u00e7in SGK tavan s\u0131n\u0131r\u0131 15.221,40 TL dir. Yani \u00fccretli isterse ayl\u0131k 100.000TL kazan\u0131yor olsun SGK primleri 15.221,40TL \u00fczerinden hesaplan\u0131r. 2018 y\u0131l\u0131 i\u00e7in alt taban s\u0131n\u0131r\u0131 ise 2.029,50 TL dir.(Ki bu rakam asgari \u00fccrete tekab\u00fcl eder.) Bu de\u011ferin alt\u0131nda \u00fccretler i\u00e7in SGK prim \u00f6demesi olamaz. Bu taban ve tavan s\u0131n\u0131r de\u011ferleri her y\u0131l   \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 taraf\u0131ndan a\u00e7\u0131klan\u0131r. Son 5 seneye alt taban ve tavan s\u0131n\u0131r de\u011ferleri a\u015fa\u011f\u0131da bilgi i\u00e7in verilmi\u015ftir.<\/p>\n\n\n\n\n\n\n\n\n
\n

D\u00f6nemi<\/strong><\/p>\n<\/td>\n

\n

Alt S\u0131n\u0131r\u0131<\/strong><\/p>\n<\/td>\n

\n

\u00dcst S\u0131n\u0131r\u0131<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

01.01.2018 – 31.12.2018<\/p>\n<\/td>\n

\n

2029,50 TL<\/p>\n<\/td>\n

\n

15.221,40 TL<\/p>\n<\/td>\n<\/tr>\n

\n

01.01.2017 – 31.12.2017<\/p>\n<\/td>\n

\n

1.777,50 TL<\/p>\n<\/td>\n

\n

13.331,40 TL<\/p>\n<\/td>\n<\/tr>\n

\n

01.01.2016 – 31.12.2016<\/p>\n<\/td>\n

\n

1.647,00 TL<\/p>\n<\/td>\n

\n

10.705,50 TL<\/p>\n<\/td>\n<\/tr>\n

\n

01.01.2015 – 30.06.2015<\/p>\n<\/td>\n

\n

1.201,50 TL<\/p>\n<\/td>\n

\n

7.809,90 TL<\/p>\n<\/td>\n<\/tr>\n

\n

01.07.2015 – 31.12.2015<\/p>\n<\/td>\n

\n

1.273,50 TL<\/p>\n<\/td>\n

\n

8.277,90 TL<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

SGK prim \u00f6demleri a\u00e7\u0131s\u0131ndan taban ver tavan s\u0131n\u0131r de\u011ferleri varken gelir vergisi \u00f6demesi a\u00e7\u0131s\u0131ndan b\u00f6yle bir limit yoktur. \u00dccretli \u00e7al\u0131\u015fan birisi ne kadar \u00e7ok kazan\u0131rsa o oranda gelir vergisi \u00f6demesi yapmak durumundad\u0131r.<\/p>\n

\n
\n

<\/h4>\n

\"sgk1\"<\/h4>\n

3. SGK Primi Hesaplanmas\u0131<\/h4>\n

SGK priminin hesaplanmas\u0131 olduk\u00e7a basittir. Ayn\u0131 y\u0131l i\u00e7indeki her ay\u0131n SGK matrah\u0131 belli oranlarla \u00e7arp\u0131larak prim tutar\u0131 tespit edilir. Yani y\u0131ll\u0131k toplam kazanc\u0131 takip ve tespit etmek gibi bir \u00e7al\u0131\u015fma yap\u0131lmaz.<\/p>\n

SGK primi \u00f6deyerek, \u00fccretlinin yukar\u0131daki ilk b\u00f6l\u00fcmde de\u011finilen baz\u0131 haklar\u0131 teminat alt\u0131na al\u0131n\u0131r. Kanun gere\u011fi prim \u00f6demesini sadece \u00fccretli yapmaz, \u00fccretli ad\u0131na i\u015fvereni de baz\u0131 primlerine katk\u0131da bulunur. Yani ayn\u0131 \u00fccretli i\u00e7in SGK priminin bir k\u0131sm\u0131 kendi \u00fccretinden kesilerek tahsil edilirken, bir k\u0131sm\u0131 da hi\u00e7 \u00fccretine etki etmeden i\u015fveren taraf\u0131ndan yat\u0131r\u0131l\u0131r. Bu primlerin detay\u0131na bakarsak:<\/p>\n\n\n\n\n\n\n\n\n\n\n
\n

SGK PR\u0130M ORANLARI<\/b><\/p>\n

(01.10.2008\u2019den \u0130tibaren)<\/p>\n<\/td>\n<\/tr>\n

\n

Sigorta Kolu<\/b><\/p>\n<\/td>\n

\n

\u00c7al\u0131\u015fan Pay\u0131 (%)<\/b><\/p>\n<\/td>\n

\n

\u0130\u015fveren Pay\u0131 (%)<\/b><\/p>\n<\/td>\n

\n

Toplam<\/b>(%)<\/b><\/p>\n<\/td>\n<\/tr>\n

4\/a Kapsam\u0131ndaki Sigortal\u0131lar (\u0130\u015f\u00e7iler) \u0130\u00e7in Prim Oran\u0131<\/td>\n<\/tr>\n
\n

Malull\u00fck, Ya\u015fl\u0131l\u0131k ve \u00d6l\u00fcm Sigortas\u0131<\/p>\n<\/td>\n

\n

9<\/p>\n<\/td>\n

\n

11<\/p>\n<\/td>\n

\n

20<\/p>\n<\/td>\n<\/tr>\n

\n

K\u0131sa Vadeli Sigorta Kollar\u0131 (\u0130\u015f Kazas\u0131 ve Meslek Hastal\u0131klar\u0131, Hastal\u0131k, Anal\u0131k Sigortas\u0131)<\/p>\n<\/td>\n

\n

\u2013<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n<\/tr>\n

\n

Genel Sa\u011fl\u0131k Sigortas\u0131<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

7,5<\/p>\n<\/td>\n

\n

12,5<\/p>\n<\/td>\n<\/tr>\n

\u0130\u015fsizlik Sigortas\u0131<\/td>\n1<\/td>\n2<\/td>\n3<\/td>\n<\/tr>\n
TOPLAM<\/b><\/td>\n15<\/b><\/td>\n22,5<\/b><\/td>\n37,5<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Bordrolarda genelde i\u015fsizlik sigortas\u0131 i\u00e7in \u00f6denen prim de\u011feri ayr\u0131 olarak g\u00f6sterilir, di\u011fer primler ise ayr\u0131 ayr\u0131 de\u011fil, SGK primi ad\u0131 alt\u0131nda topluca g\u00f6sterilir. Yani tabloyu \u015fu \u015fekilde basitle\u015ftirebiliriz.<\/p>\n\n\n\n\n\n\n\n\n\n
SGK PR\u0130M ORANLARI<\/strong>
\n(01.10.2008\u2019den \u0130tibaren)<\/td>\n<\/tr>\n
Sigorta Kolu<\/strong><\/td>\n\u0130\u015f\u00e7i Pay\u0131 (%)<\/strong><\/td>\n\u0130\u015fveren Pay\u0131 (%)<\/strong><\/td>\nToplam<\/strong><\/td>\n<\/tr>\n
(%)<\/strong><\/td>\n<\/tr>\n
4\/a Kapsam\u0131ndaki Sigortal\u0131lar (\u0130\u015f\u00e7iler) \u0130\u00e7in Prim Oran\u0131<\/td>\n<\/tr>\n
SGK Primi<\/td>\n14<\/td>\n20,5<\/td>\n34,5<\/td>\n<\/tr>\n
\u0130\u015fsizlik Sigortas\u0131<\/td>\n1<\/td>\n2<\/td>\n3<\/td>\n<\/tr>\n
TOPLAM<\/strong><\/td>\n15<\/strong><\/td>\n22,5<\/strong><\/td>\n37,5<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00d6rnek 1:<\/strong><\/p>\n

Br\u00fct 3.840TL ile \u00e7al\u0131\u015fan bir \u00fccretlinin SGK prim kesintileri nedir?<\/p>\n

Cevap 1:<\/strong><\/p>\n

\u00dccretlinin ald\u0131\u011f\u0131 rakam SGK’n\u0131n a\u00e7\u0131klad\u0131\u011f\u0131 taban ve tavan s\u0131n\u0131rlar\u0131 aras\u0131nda kald\u0131\u011f\u0131ndan \u00fccrette bir d\u00fczeltme yapmaya gerek yoktur. SGK matrah\u0131 olarak 3.840TL al\u0131n\u0131r.<\/p>\n\n\n\n\n\n\n
<\/td>\n\u0130\u015f\u00e7i Pay\u0131<\/strong><\/td>\n\u0130\u015fveren Pay\u0131<\/strong><\/td>\nToplam<\/strong><\/td>\n<\/tr>\n
SGK Primi<\/strong><\/td>\n3.840×0,14=537,60TL<\/td>\n3.840×0,205=787,20TL<\/td>\n1.324,80 TL<\/td>\n<\/tr>\n
\u0130\u015fsizlik Sig. Primi<\/strong><\/td>\n3.840×0,01=38,4TL<\/td>\n3.840×0,02=76,8TL<\/td>\n115,20 TL<\/td>\n<\/tr>\n
Toplam<\/strong><\/td>\n576,00 TL<\/td>\n864,00 TL<\/td>\n1.440,00 TL<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Bu \u00fccretlinin br\u00fct maa\u015f\u0131 olan 3.840TL den kendi \u00f6deyece\u011fi prim 576 TL al\u0131n\u0131r, i\u015fverenden de 864TL al\u0131narak toplam 1.440TL, o ay i\u00e7in SGKya toplam prim olarak yat\u0131r\u0131l\u0131r.<\/p>\n

\u00d6rnek 2:<\/strong><\/p>\n

Br\u00fct 20.000TL ile \u00e7al\u0131\u015fan bir \u00fccretlinin SGK prim kesintileri nedir?<\/p>\n

Cevap 2:<\/strong><\/p>\n

\u00dccretlinin ald\u0131\u011f\u0131 rakam SGK’n\u0131n a\u00e7\u0131klad\u0131\u011f\u0131 tavan s\u0131n\u0131r\u0131n\u0131n \u00fcst\u00fcndedir. Bu nedenle SGK matrah\u0131 olarak 15.221,40TL al\u0131n\u0131r.<\/p>\n\n\n\n\n\n\n
<\/td>\n\u0130\u015f\u00e7i Pay\u0131<\/strong><\/td>\n\u0130\u015fveren Pay\u0131<\/strong><\/td>\nToplam<\/strong><\/td>\n<\/tr>\n
SGK Primi<\/strong><\/td>\n15.221,4×0,14=2130,99TL<\/td>\n15.221,4×0,205=3120,39TL<\/td>\n5.251,33 TL<\/td>\n<\/tr>\n
\u0130\u015fsizlik Sig. Primi<\/strong><\/td>\n15.221,4×0,01=152,21TL<\/td>\n15.221,4×0,02=768TL<\/td>\n456,64 TL<\/td>\n<\/tr>\n
Toplam<\/strong><\/td>\n2.283,21 TL<\/td>\n3.424,82 TL<\/td>\n5.708,03 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Bu \u00fccretlinin br\u00fct maa\u015f\u0131 olan 20.000TL den kendi \u00f6deyece\u011fi prim 2.283,21 TL al\u0131n\u0131r, i\u015fverenden de 3.484,82TLTL al\u0131narak toplam 5.708,03TL, o ay i\u00e7in SGKya toplam prim olarak yat\u0131r\u0131l\u0131r.<\/p>\n

\n

\"vergi2\"<\/h4>\n

4. Gelir Vergisi Hesaplanmas\u0131<\/h4>\n

Gelir vergisinin hesaplanmas\u0131 biraz kar\u0131\u015f\u0131kt\u0131r. \u00c7\u00fcnk\u00fc ilke olarak devlet, az kazanandan az vergi, \u00e7ok kazanandan \u00e7ok vergi almak durumundad\u0131r. Bu sa\u011flamak i\u00e7in ayn\u0131 y\u0131l i\u00e7indeki toplam kazanc\u0131na g\u00f6re farkl\u0131 oranlara sahip vergi dilimleri uygulamas\u0131 getirmi\u015ftir. 2018 y\u0131l\u0131 i\u00e7in toplam kazanca g\u00f6re \u00fccret gelirlerine ait gelir vergisi oranlar\u0131 \u015f\u00f6yledir:<\/p>\n\n\n\n\n\n\n\n
\n

Gelir dilimleri<\/strong><\/h4>\n<\/td>\n

Vergi oran\u0131<\/strong><\/td>\n<\/tr>\n
14.800 TL’ye kadar<\/td>\n% 15<\/td>\n<\/tr>\n
34.000 TL’nin 14.800 TL’si i\u00e7in 2.220 TL, fazlas\u0131<\/td>\n% 20<\/td>\n<\/tr>\n
120.000 TL’nin 34.000 TL’si i\u00e7in 6.060 TL, fazlas\u0131<\/td>\n% 27<\/td>\n<\/tr>\n
120.000 TL’den fazlas\u0131n\u0131n 120.000 TL’si i\u00e7in 29.280 TL, fazlas\u0131<\/td>\n% 35<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Bu tabloda hangi dilime tekab\u00fcl edildi\u011fini bulmak i\u00e7in \u00fccretlinin o y\u0131l i\u00e7indeki toplam kazanc\u0131n\u0131n takip edilmesi gereklili\u011fi vard\u0131r. \u00d6rne\u011fin SGK primleri d\u00fc\u015f\u00fcld\u00fckten sonra ayda 4.000TL kazanan birisi Ocak ay\u0131nda toplamda 4.000TL kazand\u0131\u011f\u0131 i\u00e7in toplam kazanc\u0131 14.800TL’den d\u00fc\u015f\u00fck olacakt\u0131r. Haliyle %15 vergi \u00f6deyecektir. \u015eubat ay\u0131nda toplam kazanc\u0131 8.000TL olacakt\u0131r ama hala 14.800TL’den d\u00fc\u015f\u00fck olaca\u011f\u0131ndan yine %15 vergi \u00f6deyecektir. Mart ay\u0131nda da toplam kazan\u00e7 olan 12.000TL, 14.800TL’den d\u00fc\u015f\u00fck oldu\u011fundan yine %15 vergi \u00f6deyecektir. Nisan ay\u0131na gelindi\u011finde ise toplam kazan\u00e7 16.000 TL olacakt\u0131r. Bu ay \u00f6deyece\u011fi vergi biraz farkl\u0131 hesaplanacakt\u0131r. 16.000TL nin 14.800TL si i\u00e7in %15lik dilim olan 2.220TL’yi \u00f6deyecektir, 16.000-14.880=1.120TL i\u00e7in %20lik oran uygulanacakt\u0131r. May\u0131s ay\u0131na ge\u00e7ti\u011fimizde ise toplam kazan\u00e7 20.000TL olacakt\u0131r.  %20lik vergi dilimi i\u00e7indedir. 4.000TLx%20=800TL vergi \u00f6demek durumundad\u0131r.<\/p>\n

G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi Ocak ay\u0131ndan ba\u015flay\u0131p Aral\u0131k ay\u0131 sonuna kadarki t\u00fcm gelirlerin k\u00fcm\u00fclatif olarak takip edilmesi gerekir. Toplam gelirin tekab\u00fcl etti\u011fi vergi dilimine g\u00f6re gelir vergisi kesintisi yap\u0131l\u0131r. Bu nedenle \u00e7al\u0131\u015fan\u0131n br\u00fct \u00fccret ile anla\u015fma yapm\u0131\u015f oldu\u011fu i\u015fyerlerinde y\u0131l sonuna yakla\u015ft\u0131k\u00e7a ele ge\u00e7en net \u00fccretlerde azalma olmaktad\u0131r.<\/p>\n

\u00d6rnek 3:<\/strong><\/p>\n

Br\u00fct 3.840TL ile \u00e7al\u0131\u015fan bir \u00fccretlinin Aral\u0131k d\u00f6nemi i\u00e7in gelir vergisi kesintileri nedir? (Y\u0131l boyunca her ay ayn\u0131 br\u00fct \u00fccreti ald\u0131\u011f\u0131n\u0131 varsay\u0131yoruz.)<\/p>\n

Cevap 3:<\/strong><\/p>\n

\u00dccretlinin gelir vergisi kesintisinin her ay farkl\u0131 bir rakam \u00e7\u0131kabilece\u011fini yukar\u0131da anlatm\u0131\u015ft\u0131k. \u00d6ncelikle soruda istenen Aral\u0131k d\u00f6nemine kadar o y\u0131l toplam ne kadar kazan\u00e7 elde etti\u011fini bulmak gerekir. \u00d6ncelikle 3.840TLden SGK primi ve i\u015fsizlik sigortas\u0131 priminin \u0130\u015f\u00e7i yap\u0131 d\u00fc\u015f\u00fcl\u00fcr. Bu oran %15 olup 3.840TLx%15=576TL dir. (Bak\u0131n\u0131z \u00d6rnek-1) Gelir vergisi matrah\u0131 ayl\u0131k olarak 3.840-576TL=3.264TL dir.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
D\u00f6nem<\/strong><\/td>\nGV Matrah\u0131<\/strong>
\n TL<\/strong><\/td>\n		K\u00fcm\u00fclatif GV Matrah\u0131<\/strong>
\n TL<\/strong><\/td>\n		0-14.800TL aras\u0131 k\u0131s\u0131m<\/strong>
\n TL<\/strong><\/td>\n		14.800TL -34.000TL aras\u0131 k\u0131s\u0131m<\/strong>
\n TL<\/strong><\/td>\n		34.000TL -120.000 TL aras\u0131 k\u0131s\u0131m<\/strong>
\n TL<\/strong><\/td>\n		120.000TL \u00fcst\u00fc k\u0131s\u0131m<\/strong>
\n TL<\/strong><\/td>\n<\/tr>\n
Ocak<\/td>\n3.264,00<\/td>\n3.264,00<\/td>\n3.264,00<\/td>\n0,00<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/tr>\n
\u015eubat<\/td>\n3.264,00<\/td>\n6.528,00<\/td>\n6.528,00<\/td>\n0,00<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/tr>\n
Mart<\/td>\n3.264,00<\/td>\n9.792,00<\/td>\n9.792,00<\/td>\n0,00<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/tr>\n
Nisan<\/td>\n3.264,00<\/td>\n13.056,00<\/td>\n13.056,00<\/td>\n0,00<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/tr>\n
May\u0131s<\/td>\n3.264,00<\/td>\n16.320,00<\/td>\n14.800,00<\/td>\n1.520,00<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/tr>\n
Haziran<\/td>\n3.264,00<\/td>\n19.584,00<\/td>\n14.800,00<\/td>\n4.784,00<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/tr>\n
Temmuz<\/td>\n3.264,00<\/td>\n22.848,00<\/td>\n14.800,00<\/td>\n8.048,00<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/tr>\n
A\u011fustos<\/td>\n3.264,00<\/td>\n26.112,00<\/td>\n14.800,00<\/td>\n11.312,00<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/tr>\n
Eyl\u00fcl<\/td>\n3.264,00<\/td>\n29.376,00<\/td>\n14.800,00<\/td>\n14.576,00<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/tr>\n
Ekim<\/td>\n3.264,00<\/td>\n32.640,00<\/td>\n14.800,00<\/td>\n17.840,00<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/tr>\n
Kas\u0131m<\/td>\n3.264,00<\/td>\n35.904,00<\/td>\n14.800,00<\/td>\n19.200,00<\/td>\n1.904,00<\/td>\n0,00<\/td>\n<\/tr>\n
Aral\u0131k<\/td>\n3.264,00<\/td>\n39.168,00<\/td>\n14.800,00<\/td>\n19.200,00<\/td>\n5.168,00<\/td>\n0,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
D\u00f6nem<\/strong><\/td>\n0-14.800TL aras\u0131 k\u0131s\u0131m <\/strong>
\n %15<\/strong>
\n TL<\/strong><\/td>\n		14.800TL -34.000TL aras\u0131 k\u0131s\u0131m<\/strong>
\n %20<\/strong>
\n TL<\/strong><\/td>\n		34.000TL -120.000TL aras\u0131 k\u0131s\u0131m<\/strong>
\n %27<\/strong>
\n TL<\/strong><\/td>\n		120.000TL \u00fcst\u00fc k\u0131s\u0131m<\/strong>
\n %35<\/strong>
\n TL<\/strong><\/td>\n		Toplam Tahakkuk eden Gelir Vergisi<\/strong>
\n TL<\/strong><\/td>\n		Ayl\u0131k \u00d6denen miktar<\/strong>
\n TL<\/strong><\/td>\n<\/tr>\n
Ocak<\/td>\n489,60<\/td>\n0,00<\/td>\n0,00<\/td>\n0,00<\/td>\n489,60<\/td>\n489,60<\/td>\n<\/tr>\n
\u015eubat<\/td>\n979,20<\/td>\n0,00<\/td>\n0,00<\/td>\n0,00<\/td>\n979,20<\/td>\n489,60<\/td>\n<\/tr>\n
Mart<\/td>\n1.468,80<\/td>\n0,00<\/td>\n0,00<\/td>\n0,00<\/td>\n1.468,80<\/td>\n489,60<\/td>\n<\/tr>\n
Nisan<\/td>\n1.958,40<\/td>\n0,00<\/td>\n0,00<\/td>\n0,00<\/td>\n1.958,40<\/td>\n489,60<\/td>\n<\/tr>\n
May\u0131s<\/td>\n2.220,00<\/td>\n304,00<\/td>\n0,00<\/td>\n0,00<\/td>\n2.524,00<\/td>\n565,60<\/td>\n<\/tr>\n
Haziran<\/td>\n2.220,00<\/td>\n956,80<\/td>\n0,00<\/td>\n0,00<\/td>\n3.176,80<\/td>\n652,80<\/td>\n<\/tr>\n
Temmuz<\/td>\n2.220,00<\/td>\n1.609,60<\/td>\n0,00<\/td>\n0,00<\/td>\n3.829,60<\/td>\n652,80<\/td>\n<\/tr>\n
A\u011fustos<\/td>\n2.220,00<\/td>\n2.262,40<\/td>\n0,00<\/td>\n0,00<\/td>\n4.482,40<\/td>\n652,80<\/td>\n<\/tr>\n
Eyl\u00fcl<\/td>\n2.220,00<\/td>\n2.915,20<\/td>\n0,00<\/td>\n0,00<\/td>\n5.135,20<\/td>\n652,80<\/td>\n<\/tr>\n
Ekim<\/td>\n2.220,00<\/td>\n3.568,00<\/td>\n0,00<\/td>\n0,00<\/td>\n5.788,00<\/td>\n652,80<\/td>\n<\/tr>\n
Kas\u0131m<\/td>\n2.220,00<\/td>\n3.840,00<\/td>\n514,08<\/td>\n0,00<\/td>\n6.574,08<\/td>\n786,08<\/td>\n<\/tr>\n
Aral\u0131k<\/td>\n2.220,00<\/td>\n3.840,00<\/td>\n1.395,36<\/td>\n0,00<\/td>\n7.455,36<\/td>\n881,28<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Aral\u0131k ay\u0131ndaki GV kesintisi 881,28TL olarak \u00e7\u0131kmaktad\u0131r.<\/p>\n

Buradan hareketle Ocak ay\u0131nda 489,60TL GV kesintisi yap\u0131l\u0131rken Aral\u0131k ay\u0131na gelindi\u011finde 881,28TL kesinti yap\u0131lm\u0131\u015f olaca\u011f\u0131ndan \u00fccretlinin eline ge\u00e7en rakam Aral\u0131k ay\u0131nda haliyle daha az olmaktad\u0131r.<\/p>\n

Bu arada yaz\u0131n\u0131n ba\u015f\u0131nda verilen Resim-1 de g\u00f6sterilen ve 3840TL br\u00fctl\u00fc \u00e7al\u0131\u015fan\u0131n Haziran ay\u0131na ait \u00f6rnek bordrosundaki 652,80TL lik GV kesintisi ile bizim \u00f6rne\u011fimizdeki Haziran d\u00f6nemi GV kesintisinin ayn\u0131 oldu\u011funa dikkat ediniz.<\/p>\n

\u00d6rnek 4:<\/strong><\/p>\n

Br\u00fct 16.000TL ile \u00e7al\u0131\u015fan bir \u00fccretlinin Aral\u0131k d\u00f6nemi i\u00e7in gelir vergisi kesintileri nedir? (Y\u0131l boyunca her ay ayn\u0131 br\u00fct \u00fccreti ald\u0131\u011f\u0131n\u0131 varsay\u0131yoruz.)<\/p>\n

Cevap 4:<\/strong><\/p>\n

\u00dccretlinin br\u00fct maa\u015f\u0131 SGK tavan\u0131n\u0131n \u00fcst\u00fcndedir. SGK primi 15.221,40 TL \u00fczerinden hesaplan\u0131r. 15.221,40TL x %15 =2.283,21TL sigorta primidir.                                                    16.000 – 2.283,21 = 13.716,79TL ise ayl\u0131k gelir vergisi matrah\u0131d\u0131r.<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
D\u00f6nem<\/strong><\/td>\nGV Matrah\u0131<\/strong>
\n TL<\/strong><\/td>\n		K\u00fcm\u00fclatif GV Matrah\u0131<\/strong>
\n TL<\/strong><\/td>\n		0-14.800TL aras\u0131 k\u0131s\u0131m<\/strong>
\n TL<\/strong><\/td>\n		14.800TL -34.000TL aras\u0131 k\u0131s\u0131m<\/strong>
\n TL<\/strong><\/td>\n		34.000TL -120.000TL aras\u0131 k\u0131s\u0131m<\/strong>
\n TL<\/strong><\/td>\n		120.000TL \u00fcst\u00fc k\u0131s\u0131m<\/strong>
\n T<\/strong>L<\/td>\n<\/tr>\n
Ocak<\/td>\n13.716,79<\/td>\n13.716,79<\/td>\n13.716,79<\/td>\n0,00<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/tr>\n
\u015eubat<\/td>\n13.716,79<\/td>\n27.433,58<\/td>\n14.800,00<\/td>\n12.633,58<\/td>\n0,00<\/td>\n0,00<\/td>\n<\/tr>\n
Mart<\/td>\n13.716,79<\/td>\n41.150,37<\/td>\n14.800,00<\/td>\n19.200,00<\/td>\n7.150,37<\/td>\n0,00<\/td>\n<\/tr>\n
Nisan<\/td>\n13.716,79<\/td>\n54.867,16<\/td>\n14.800,00<\/td>\n19.200,00<\/td>\n20.867,16<\/td>\n0,00<\/td>\n<\/tr>\n
May\u0131s<\/td>\n13.716,79<\/td>\n68.583,95<\/td>\n14.800,00<\/td>\n19.200,00<\/td>\n34.583,95<\/td>\n0,00<\/td>\n<\/tr>\n
Haziran<\/td>\n13.716,79<\/td>\n82.300,74<\/td>\n14.800,00<\/td>\n19.200,00<\/td>\n48.300,74<\/td>\n0,00<\/td>\n<\/tr>\n
Temmuz<\/td>\n13.716,79<\/td>\n96.017,53<\/td>\n14.800,00<\/td>\n19.200,00<\/td>\n62.017,53<\/td>\n0,00<\/td>\n<\/tr>\n
A\u011fustos<\/td>\n13.716,79<\/td>\n109.734,32<\/td>\n14.800,00<\/td>\n19.200,00<\/td>\n75.734,32<\/td>\n0,00<\/td>\n<\/tr>\n
Eyl\u00fcl<\/td>\n13.716,79<\/td>\n123.451,11<\/td>\n14.800,00<\/td>\n19.200,00<\/td>\n86.000,00<\/td>\n3.451,11<\/td>\n<\/tr>\n
Ekim<\/td>\n13.716,79<\/td>\n137.167,90<\/td>\n14.800,00<\/td>\n19.200,00<\/td>\n86.000,00<\/td>\n17.167,90<\/td>\n<\/tr>\n
Kas\u0131m<\/td>\n13.716,79<\/td>\n150.884,69<\/td>\n14.800,00<\/td>\n19.200,00<\/td>\n86.000,00<\/td>\n30.884,69<\/td>\n<\/tr>\n
Aral\u0131k<\/td>\n13.716,79<\/td>\n164.601,48<\/td>\n14.800,00<\/td>\n19.200,00<\/td>\n86.000,00<\/td>\n44.601,48<\/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
D\u00f6nem<\/strong><\/td>\n0-14.800TL aras\u0131 k\u0131s\u0131m <\/strong>
\n %15<\/strong>
\n TL<\/strong><\/td>\n		14.800TL -34.000TL aras\u0131 k\u0131s\u0131m<\/strong>
\n %20<\/strong>
\n TL<\/strong><\/td>\n		34.000TL -120.000TL aras\u0131 k\u0131s\u0131m<\/strong>
\n %27<\/strong>
\n TL<\/strong><\/td>\n		120.000TL \u00fcst\u00fc k\u0131s\u0131m<\/strong>
\n %35<\/strong>
\n TL<\/strong><\/td>\n		Toplam Tahakkuk eden Gelir Vergisi<\/strong>
\n TL<\/strong><\/td>\n		\u00d6denen miktar<\/strong>
\n TL<\/strong><\/td>\n<\/tr>\n
Ocak<\/td>\n2.057,52<\/td>\n0,00<\/td>\n0,00<\/td>\n0,00<\/td>\n2.057,52<\/td>\n2.057,52<\/td>\n<\/tr>\n
\u015eubat<\/td>\n2.220,00<\/td>\n2.526,72<\/td>\n0,00<\/td>\n0,00<\/td>\n4.746,72<\/td>\n2.689,20<\/td>\n<\/tr>\n
Mart<\/td>\n2.220,00<\/td>\n3.840,00<\/td>\n1.930,60<\/td>\n0,00<\/td>\n7.990,60<\/td>\n3.243,88<\/td>\n<\/tr>\n
Nisan<\/td>\n2.220,00<\/td>\n3.840,00<\/td>\n5.634,13<\/td>\n0,00<\/td>\n11.694,13<\/td>\n3.703,53<\/td>\n<\/tr>\n
May\u0131s<\/td>\n2.220,00<\/td>\n3.840,00<\/td>\n9.337,67<\/td>\n0,00<\/td>\n15.397,67<\/td>\n3.703,53<\/td>\n<\/tr>\n
Haziran<\/td>\n2.220,00<\/td>\n3.840,00<\/td>\n13.041,20<\/td>\n0,00<\/td>\n19.101,20<\/td>\n3.703,53<\/td>\n<\/tr>\n
Temmuz<\/td>\n2.220,00<\/td>\n3.840,00<\/td>\n16.744,73<\/td>\n0,00<\/td>\n22.804,73<\/td>\n3.703,53<\/td>\n<\/tr>\n
A\u011fustos<\/td>\n2.220,00<\/td>\n3.840,00<\/td>\n20.448,27<\/td>\n0,00<\/td>\n26.508,27<\/td>\n3.703,53<\/td>\n<\/tr>\n
Eyl\u00fcl<\/td>\n2.220,00<\/td>\n3.840,00<\/td>\n23.220,00<\/td>\n1.207,89<\/td>\n30.487,89<\/td>\n3.979,62<\/td>\n<\/tr>\n
Ekim<\/td>\n2.220,00<\/td>\n3.840,00<\/td>\n23.220,00<\/td>\n6.008,77<\/td>\n35.288,77<\/td>\n4.800,88<\/td>\n<\/tr>\n
Kas\u0131m<\/td>\n2.220,00<\/td>\n3.840,00<\/td>\n23.220,00<\/td>\n10.809,64<\/td>\n40.089,64<\/td>\n4.800,88<\/td>\n<\/tr>\n
Aral\u0131k<\/td>\n2.220,00<\/td>\n3.840,00<\/td>\n23.220,00<\/td>\n15.610,52<\/td>\n44.890,52<\/td>\n4.800,88<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Aral\u0131k ay\u0131ndaki GV kesintisi 4.800,88TL olarak \u00e7\u0131kmaktad\u0131r.<\/p>\n

\n

\"te\u015fvik\"<\/h4>\n

5. \u0130\u015fveren Te\u015fvikleri<\/h4>\n

\u00d6zellikle SGK primlerinin i\u015fveren pay\u0131 k\u0131sm\u0131nda kanun ile baz\u0131 te\u015fvik edici iyile\u015ftirmeler yap\u0131lmas\u0131 s\u00f6z konusudur. \u00d6rne\u011fin s\u00fcrekli primlerini zaman\u0131nda yat\u0131ran bir i\u015fverenin, primlerini geciktiren veya yat\u0131rmayan bir i\u015fverene k\u0131yasla avantaj\u0131n\u0131n olmas\u0131 adilanedir. Ayr\u0131ca \u00f6z\u00fcrl\u00fc \u00e7al\u0131\u015ft\u0131ran, gen\u00e7 i\u015f\u00e7i istihdam\u0131 sa\u011flayan, kalk\u0131nmada \u00f6ncelikli y\u00f6relere yat\u0131r\u0131m yapan, vb. i\u015fverenlere SGK priminde indirim sa\u011flanabilmektedir.<\/p>\n

\u00d6rne\u011fin, prim borcu olmayan, zaman\u0131nda primlerini yat\u0131ran, sigortas\u0131z i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rmayan bir i\u015fverenin toplam SGK prim \u00f6demesi % 22,5 de\u011fil %17,5 olarak uygulan\u0131r. 5 puanl\u0131k bu te\u015fvik i\u015fverenlerin lehine olur. Ancak bu 5 puanl\u0131k prim \u00f6demesi SGK n\u0131n cebinden \u00e7\u0131kmamaktad\u0131r. Bu 5 puanl\u0131k prim fark\u0131n\u0131 i\u015fveren ad\u0131na hazine, SGK’ya \u00f6demektedir.<\/p>\n

SGK te\u015fvikleri hakk\u0131ndaki bir sunumu buraya t\u0131klayarak<\/a> inceleyebilirsiniz.<\/p>\n

\n

\"damgavergisi\"<\/h4>\n

6. Damga Vergisi Nedir? Nas\u0131l Hesaplan\u0131r?<\/h4>\n

Ki\u015filerin birbirleriyle, kurumlarla ya da kurumlar\u0131n kurumlarla aras\u0131ndaki t\u00fcm yasal ve resmi i\u015flemlerin belgelenmesini sa\u011flayan belgelerden al\u0131nan vergiye, damga vergisi denmektedir. Bordrolar da bu anlamda bir belge say\u0131ld\u0131\u011f\u0131ndan \u00fccretlilerden de damga vergisi kesilir.<\/p>\n

Damga vergisi neden vard\u0131r? Damga vergisinin varolu\u015f sebebinin hakl\u0131 yada haks\u0131z bulabilirsiniz ama san\u0131r\u0131m sebebi \u015fudur: \u0130ki ki\u015fi kendi aralar\u0131nda diledikleri zaman diledikleri \u015fartlarla(Tabi ki kanunlara ayk\u0131r\u0131 olmayacak \u015fekilde) bir s\u00f6zle\u015fme yapabilirler. Varsayal\u0131m bu s\u00f6zle\u015fmeyi hi\u00e7 hukukun olmad\u0131\u011f\u0131, kolluk kuvvetlerinin, mahkemenin olmad\u0131\u011f\u0131 bir \u00fclkede yapt\u0131lar. Bu durumda yap\u0131lan s\u00f6zle\u015fmenin varl\u0131\u011f\u0131 taraflara yine de g\u00fcven vermez. Haliyle birbirleriyle s\u00f6zle\u015fme bile yapmazlar, i\u015f ili\u015fkisi i\u00e7ine girmezler. Halbuki, hukukun oldu\u011fu, mahkemelerin \u00e7al\u0131\u015ft\u0131\u011f\u0131, yarg\u0131n\u0131n bulundu\u011fu bir ortamda s\u00f6zle\u015fme yap\u0131lmas\u0131 taraflara g\u00fcven verir. E\u011fer bir taraf s\u00f6zle\u015fmeye uymazsa yapt\u0131r\u0131mla kar\u015f\u0131 kar\u015f\u0131ya kalacakt\u0131r. Bu durumda rahat\u00e7a i\u015f ili\u015fkisi i\u00e7ine girebilirler. \u0130\u015fte b\u00f6yle bir g\u00fcven ortam\u0131 yarat\u0131p, taraflar\u0131n s\u00f6zle\u015fme yapabilme rahatl\u0131\u011f\u0131n\u0131 sa\u011flad\u0131\u011f\u0131 i\u00e7in devlet s\u00f6zle\u015fme taraflar\u0131ndan vergi al\u0131r. Buna da damga vergisi der.<\/p>\n

Benzer \u015fekilde, \u00e7al\u0131\u015fan ile i\u015f\u00e7i aras\u0131nda \u00fczerinde tutarlar\u0131n yaz\u0131l\u0131 oldu\u011fu resmi belgeden de belli oranda damga vergisi kesilir.  2018 y\u0131l\u0131 i\u00e7in damga vergisi oran\u0131 br\u00fct \u00fccretin %0,759 ‘d\u0131r.<\/p>\n

\u00dccretlinin damga vergisi tutar\u0131 hesaplan\u0131rken herhangi bir taban, tavan limiti yoktur. Gelir vergisi gibi \u00f6nce SGK primi de d\u00fc\u015f\u00fclmez. Toplam br\u00fct \u00fccret neyse onun %0,759’u al\u0131n\u0131r ve o aya ait damga vergisi tutar\u0131 bulunur.<\/p>\n

\u00d6rnek 5:<\/strong><\/p>\n

Br\u00fct 3.840TL ile \u00e7al\u0131\u015fan bir \u00fccretlinin damga vergisi kesintisi nedir?<\/p>\n

Cevap 5:<\/strong><\/p>\n

3.840TL x 0,00759 = 29,14 TL dir.<\/p>\n

\u00d6rnek 6:<\/strong><\/p>\n

Br\u00fct 20.000TL ile \u00e7al\u0131\u015fan bir \u00fccretlinin damga vergisi kesintisi nedir?<\/p>\n

Cevap 6:<\/strong><\/p>\n

20.000TL x 0,00759 = 151,80 TL dir.<\/p>\n

SGK tavan\u0131ndan y\u00fcksek olmas\u0131n\u0131n bir \u00f6neminin olmad\u0131\u011f\u0131na dikkat ediniz. Br\u00fct de\u011fer ne ise o damga vergisi hesab\u0131na girmektedir.<\/p>\n

\n

<\/h4>\n

\"excel\"<\/h4>\n

<\/h4>\n

7. Haz\u0131r Excel Tablosu<\/h4>\n

Br\u00fct \u00fccretini girince otomatik olarak aylara g\u00f6re prim ve vergi hesaplamalar\u0131n\u0131 yapan excel tablosunu buraya t\u0131klayarak<\/a> indirebilirsiniz.<\/p>\n

\n

 <\/p>\n

 <\/p>\n

Kaynaklar:<\/strong><\/p>\n

    \n
  1. http:\/\/www.sgk.gov.tr<\/li>\n
  2. http:\/\/www.gib.gov.tr\/yardim-ve-kaynaklar\/yararli-bilgiler\/gelir-vergisi-tarifesi-2018<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

    Bir i\u015f yerinde \u00fccretli \u00e7al\u0131\u015fan birisi ayba\u015f\u0131nda paras\u0131n\u0131 ald\u0131\u011f\u0131nda yan\u0131nda bir de bordro verilir. Bu bordronun format\u0131 \u015firketten \u015firkete de\u011fi\u015fiklik g\u00f6sterse de verilen \u00fccretin nas\u0131l hesapland\u0131\u011f\u0131n\u0131 g\u00f6steren bir hesap pusulas\u0131d\u0131r. A\u015fa\u011f\u0131da \u00f6rnek olarak bir \u00fccret bordrosu verilmi\u015ftir. Resim-1 G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi bordroda, \u00fccretlinin ilgili ay i\u00e7inde ne kadar \u00e7al\u0131\u015ft\u0131\u011f\u0131, mesai bilgileri, kesinti bilgileri vs. yer al\u0131r.… \u00dccretlilerde SGK Primini ve Gelir Vergisini Anlamak<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":3578,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[1,6],"tags":[111,177,178,179,180,181,182,183,184],"class_list":["post-2015","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel","category-idari-konular","tag-bordro","tag-damga-vergisi","tag-kesinti","tag-maas","tag-prim","tag-sgk","tag-tesvik","tag-ucretli","tag-vergi"],"_links":{"self":[{"href":"https:\/\/benga.pro\/index.php\/wp-json\/wp\/v2\/posts\/2015","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/benga.pro\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/benga.pro\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/benga.pro\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/benga.pro\/index.php\/wp-json\/wp\/v2\/comments?post=2015"}],"version-history":[{"count":0,"href":"https:\/\/benga.pro\/index.php\/wp-json\/wp\/v2\/posts\/2015\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/benga.pro\/index.php\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/benga.pro\/index.php\/wp-json\/wp\/v2\/media?parent=2015"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/benga.pro\/index.php\/wp-json\/wp\/v2\/categories?post=2015"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/benga.pro\/index.php\/wp-json\/wp\/v2\/tags?post=2015"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}