{"id":260,"date":"2011-04-23T17:31:57","date_gmt":"2011-04-23T15:31:57","guid":{"rendered":"https:\/\/yerelsen.org.tr\/wp\/?p=260"},"modified":"2019-01-09T08:54:47","modified_gmt":"2019-01-09T06:54:47","slug":"sigorta-primine-esas-kazancin-alt-ve-ust-siniri-2009","status":"publish","type":"post","link":"https:\/\/yerelsen.org.tr\/index.php\/sigorta-primine-esas-kazancin-alt-ve-ust-siniri-2009\/","title":{"rendered":"Sigorta Primine Esas Kazanc\u0131n Alt ve \u00dcst S\u0131n\u0131r\u0131"},"content":{"rendered":"

27.12.2018 tarihli Resmi Gazete\u2019de yay\u0131mlanan Asgari \u00dccret Tespit Komisyonu Karar\u0131 ile\u00a001 Ocak 2019 \u2013 31 Aral\u0131k 2019<\/strong><\/b>\u00a0tarihleri aras\u0131nda uygulanacak br\u00fct asgari \u00fccret tutar\u0131\u00a02.558,40 TL<\/strong><\/b>\u00a0olarak tespit edilmi\u015ftir.<\/p>\n

Buna g\u00f6re, 2019 y\u0131l\u0131 i\u00e7in sosyal g\u00fcvenlik primine esas taban ve tavan \u00fccreti ve asgari \u00fccretin net hesab\u0131 ve i\u015fverene maliyeti ile asgari ge\u00e7im indirimi tutarlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde olacakt\u0131r.<\/p>\n

A- Sigorta Primine Esas Ayl\u0131k Kazanc\u0131n Alt ve \u00dcst S\u0131n\u0131r\u0131 (SGK Primine Esas Tavan ve Taban \u00dccret)<\/strong><\/b><\/p>\n

5510 Say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019nun 82. maddesine g\u00f6re, bu kanun gere\u011fince al\u0131nacak primlerin hesab\u0131na esas tutulan g\u00fcnl\u00fck kazanc\u0131n alt s\u0131n\u0131r\u0131, asgari \u00fccretin otuzda biri, \u00fcst s\u0131n\u0131r\u0131 ise bu tutar\u0131n\u00a07,5<\/strong><\/b>\u00a0kat\u0131d\u0131r (6761 say\u0131l\u0131 Kanun\u2019un 8 inci maddesiyle,\u00a0 g\u00fcnl\u00fck br\u00fct asgari \u00fccretin 6,5 kat\u0131 olan sigorta primine esas g\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131,\u00a001\/01\/2017<\/strong><\/b>\u00a0tarihinden ge\u00e7erli olmak \u00fczere g\u00fcnl\u00fck br\u00fct asgari \u00fccretin 7,5 kat\u0131na y\u00fckseltilmi\u015ftir.<\/u><\/em>).<\/p>\n

Buna g\u00f6re\u00a02019 y\u0131l\u0131<\/strong><\/b>\u00a0i\u00e7in ayl\u0131k tavan ve taban tutarlar\u0131 a\u015fa\u011f\u0131daki gibi olmaktad\u0131r.<\/p>\n\n\n\n\n
Uygulanacak D\u00f6nemi<\/strong><\/b><\/td>\nSGK Taban<\/strong><\/b>\u00a0<\/strong><\/b>\u00dccreti TL (Ayl\u0131k kazanc\u0131n alt s\u0131n\u0131r\u0131)<\/strong><\/b><\/td>\nSGK Tavan<\/strong><\/b>\u00a0<\/strong><\/b>\u00dccreti TL (Ayl\u0131k kazanc\u0131n \u00fcst s\u0131n\u0131r\u0131)<\/strong><\/b><\/td>\n<\/tr>\n
01.01.2019 \u2013 31.12.2019<\/td>\n2.558,40 TL<\/td>\n19.188,00 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n


\nB- 2019 Y\u0131l\u0131nda Uygulanacak Br\u00fct Asgari \u00dccret Tutarlar\u0131<\/strong><\/b><\/p>\n\n\n\n\n
Asgari \u00dccret<\/strong><\/b><\/td>\nBr\u00fct G\u00fcnl\u00fck TL<\/strong><\/b><\/td>\nBr\u00fct Ayl\u0131k TL<\/strong><\/b><\/td>\n<\/tr>\n
01 Ocak 2019 \u2013 31 Aral\u0131k 2019<\/td>\n85,28 TL<\/td>\n2.558,40 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0\u0130\u015fverene Maliyeti:<\/strong><\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
BR\u00dcT \u00dcCRET (AYLIK)<\/td>\n2.558,40<\/td>\n<\/tr>\n
SSK PR\u0130M\u0130 \u0130\u015e\u00c7\u0130 PAYI (% 14)<\/td>\n358,18<\/td>\n<\/tr>\n
\u0130\u015eS\u0130ZL\u0130K S\u0130GORTASI PR\u0130M\u0130 \u0130\u015e\u00c7\u0130 PAYI (% 1)<\/td>\n25,58<\/td>\n<\/tr>\n
GEL\u0130R VERG\u0130S\u0130 MATRAHI<\/td>\n2.174,64<\/td>\n<\/tr>\n
HESAPLANAN GEL\u0130R VERG\u0130S\u0130<\/td>\n326,2<\/td>\n<\/tr>\n
ASGAR\u0130 GE\u00c7\u0130M \u0130ND\u0130R\u0130M\u0130<\/td>\n191,88<\/td>\n<\/tr>\n
\u00d6DENECEK GEL\u0130R VERG\u0130S\u0130<\/td>\n134,32<\/td>\n<\/tr>\n
DAMGA VERG\u0130S\u0130 (% 0,759)<\/td>\n19,42<\/td>\n<\/tr>\n
NET \u00dcCRET<\/td>\n2.020,90<\/td>\n<\/tr>\n
SSK PR\u0130M\u0130 \u0130\u015eVEREN H\u0130SSES\u0130 (% 15,5)*<\/td>\n396,55<\/td>\n<\/tr>\n
\u0130\u015eS\u0130ZL\u0130K S\u0130GORTASI \u0130\u015eVEREN H\u0130SSES\u0130 (%2)<\/td>\n51,17<\/td>\n<\/tr>\n
TOPLAM MAL\u0130YET<\/td>\n3.006,12<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

*SGK primi i\u015fveren pay\u0131nda 5 puanl\u0131k indirim \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fcnden hesaplamalar buna g\u00f6re yap\u0131lm\u0131\u015ft\u0131r<\/em>.<\/p>\n

C- 2019 Y\u0131l\u0131 Ba\u015f\u0131ndan \u0130tibaren Uygulanacak “Asgari Ge\u00e7im \u0130ndirimi” \u0130le \u0130lgili Olarak \u0130ndirim Konusu Yap\u0131lacak Tutar\u0131n Hesab\u0131nda Baz Al\u0131nacak Tutar<\/strong><\/b><\/p>\n

12 Ay X Asgari \u00dccret = Asgari \u00dccretin Y\u0131ll\u0131k Tutar\u0131<\/p>\n

12 X 2.558,40 TL = 30.700,8 TL. olmaktad\u0131r.<\/p>\n

Asgari ge\u00e7im indirimi tutarlar\u0131 hesaplanmas\u0131 i\u00e7in \u00fccretlilerin medeni durumuna g\u00f6re tespit edilen oranlar yukar\u0131daki mebla\u011fa uygulan\u0131r. Bulunan tutar\u0131n %15 vergisi hesaplanarak \u00e7\u0131kan verginin 1\/12\u2019 si her ay \u00fccretlinin \u00f6denecek vergisinden mahsup edilir. (Mahsup edilecek tutar hesaplanan vergiden fazla ise fazlas\u0131 dikkate al\u0131nmaz.)<\/p>\n

Bu hesaplamalar i\u00e7in mutlaka \u00fccretlilerden \u201cA\u0130LE DURUMU B\u0130LD\u0130R\u0130M\u0130N\u0130N\u201d imzal\u0131 olarak al\u0131nmas\u0131 gerekmektedir.<\/p>\n

Yukar\u0131daki tutara g\u00f6re \u00fccretlilerin hak kazanaca\u011f\u0131 ayl\u0131k indirim tutarlar\u0131 a\u015fa\u011f\u0131daki tabloda belirlenmi\u015ftir.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00c7al\u0131\u015fan\u0131n Medeni Durumu<\/strong><\/b><\/td>\n2019 y\u0131l\u0131 ayl\u0131k indirim tutar\u0131 (TL)<\/strong><\/b><\/td>\n<\/tr>\n
Bekar<\/td>\n191,88<\/td>\n<\/tr>\n
Evli, e\u015fi \u00e7al\u0131\u015fm\u0131yor<\/td>\n230,26<\/td>\n<\/tr>\n
Evli, e\u015fi \u00e7al\u0131\u015fm\u0131yor, 1 \u00e7ocuklu<\/td>\n259,04<\/td>\n<\/tr>\n
Evli, e\u015fi \u00e7al\u0131\u015fm\u0131yor, 2 \u00e7ocuklu<\/td>\n287,82<\/td>\n<\/tr>\n
Evli, e\u015fi \u00e7al\u0131\u015fm\u0131yor, 3 \u00e7ocuklu<\/td>\n326,20<\/td>\n<\/tr>\n
Evli, e\u015fi \u00e7al\u0131\u015fm\u0131yor, 4 \u00e7ocuklu<\/td>\n326,20<\/td>\n<\/tr>\n
Evli, e\u015fi \u00e7al\u0131\u015fm\u0131yor, 5 \u00e7ocuklu<\/td>\n326,20<\/td>\n<\/tr>\n
Evli, e\u015fi \u00e7al\u0131\u015f\u0131yor<\/td>\n191,88<\/td>\n<\/tr>\n
Evli, e\u015fi \u00e7al\u0131\u015f\u0131yor, 1 \u00e7ocuklu<\/td>\n220,66<\/td>\n<\/tr>\n
Evli, e\u015fi \u00e7al\u0131\u015f\u0131yor, 2 \u00e7ocuklu<\/td>\n249,44<\/td>\n<\/tr>\n
Evli, e\u015fi \u00e7al\u0131\u015f\u0131yor, 3 \u00e7ocuklu<\/td>\n287,82<\/td>\n<\/tr>\n
Evli, e\u015fi \u00e7al\u0131\u015f\u0131yor, 4 \u00e7ocuklu<\/td>\n307,01<\/td>\n<\/tr>\n
Evli, e\u015fi \u00e7al\u0131\u015f\u0131yor, 5 \u00e7ocuklu<\/td>\n326,20<\/td>\n<\/tr>\n
Bo\u015fanm\u0131\u015f<\/td>\n191,88<\/td>\n<\/tr>\n
Bo\u015fanm\u0131\u015f, 1 \u00e7ocuklu<\/td>\n220,66<\/td>\n<\/tr>\n
Bo\u015fanm\u0131\u015f, 2 \u00e7ocuklu<\/td>\n249,44<\/td>\n<\/tr>\n
Bo\u015fanm\u0131\u015f, 3 \u00e7ocuklu<\/td>\n287,82<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

Bu hesaplamalarda Gelir Vergisi Kanunun 103. maddesinin ilk dilimindeki %15 vergi oran\u0131 esas al\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"27.12.2018 tarihli Resmi Gazete\u2019de yay\u0131mlanan Asgari \u00dccret Tespit Komisyonu Karar\u0131 ile\u00a001 Ocak 2019 \u2013 31 Aral\u0131k 2019\u00a0tarihleri aras\u0131nda uygulanacak br\u00fct […]","protected":false},"author":3,"featured_media":5455,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-260","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pratik-bilgiler"],"_links":{"self":[{"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/posts\/260","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/comments?post=260"}],"version-history":[{"count":18,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/posts\/260\/revisions"}],"predecessor-version":[{"id":8936,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/posts\/260\/revisions\/8936"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/media\/5455"}],"wp:attachment":[{"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/media?parent=260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/categories?post=260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/tags?post=260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}