2021 Y\u0131l\u0131 K\u0131dem Tazminat\u0131 Tavan\u0131, \u00c7ocuk, Aile, Asgari \u00dccret, AG\u0130, Sigorta Taban-Tavan, Gelir Vergisi Oranlar\u0131 Belirlendi.<\/p>\n
06.01.2021 tarih ve 27998389-010.06.02-11638 say\u0131l\u0131 T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n Mali ve Sosyal Haklar konulu genelgesiyle belirlenen rakamlara g\u00f6re;<\/p>\n
01.01.2021 \u2013 30.06.2021 tarihleri aras\u0131nda ge\u00e7erli olmak \u00fczere, memur maa\u015flar\u0131na uygulanan ayl\u0131k katsay\u0131 (0,165786), taban ayl\u0131\u011f\u0131 katsay\u0131s\u0131 ise (2,594917) olarak yeniden belirlenmi\u015ftir.<\/p>\n
Buna g\u00f6re;<\/p>\n
01.01.2021 \u2013 30.06.2021 tarihleri aras\u0131nda ge\u00e7erli ;<\/p>\n
KIDEM TAZM\u0130NATI TAVANI ;<\/p>\n
( 1500 g\u00f6st.+ 8000 ek g\u00f6st.) X 0,165786 katsay\u0131 = 1.574,967
\n( 1500 g\u00f6st.+ 8000 ek g\u00f6st.) X 0,165786 X % 215 = 3.386,179
\n1000 tab.ay.g\u00f6st. X 2,594917 tab.ay katsay\u0131 X % 100 = 2.594,917
\n500 k\u0131d.g\u00f6st. X 0,165786 X % 100 = 82,893<\/p>\n
TOPLAM = 7.638,96 TL<\/p>\n
\u00c7OCUK ZAMMI :<\/p>\n
6 ya\u015f \u00fcst\u00fc: 250 g\u00f6st. X 0,165786 (katsay\u0131) = 41,45 TL
\n0-6 ya\u015f aras\u0131: 250 g\u00f6st. X 0,165786 (katsay\u0131) X 2 = 82,89 TL<\/p>\n
*( Bilindi\u011fi \u00fczere; 657 Say\u0131l\u0131 Devlet Memurlar\u0131 Kanununun 202. maddesi gere\u011fince verilmekte olan \u00c7ocuk Yard\u0131m\u0131ndaki say\u0131 s\u0131n\u0131rlamas\u0131; 2010 Y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanununun 28\/4 maddesi gere\u011fince 15\/01\/2010 tarihinden itibaren kald\u0131r\u0131lm\u0131\u015ft\u0131r.)<\/p>\n
A\u0130LE ZAMMI :<\/p>\n
2273 g\u00f6st. x 0,165786 (katsay\u0131) =376,83 TL
\nolmu\u015ftur.<\/p>\n
YEMEK, \u00c7OCUK, A\u0130LE YARDIMLARINDA S\u0130GORTA MUAF\u0130YET\u0130 (01.01.2021\u2013 31.12.2021)<\/p>\n
G\u00fcnl\u00fck Yemek Muafiyeti: 7,16 TL<\/p>\n
Ayl\u0131k Aile Muafiyeti : 357,75 TL \u2028Ayl\u0131k \u00c7ocuk Muafiyeti (2 \u00e7ocu\u011fa kadar \u00e7ocuk ba\u015f\u0131) : 71,55 TL<\/p>\n
1 OCAK 2021 – 31 ARALIK 2021 TAR\u0130HLER\u0130 ARASINDA UYGULANACAK S\u0130GORTA TABAN – TAVAN RAKAMLARI ;<\/p>\n
Sigorta Tavan\u0131 : Ayl\u0131k 26.831,40 TL, G\u00fcnl\u00fck 894,38 TL
\nSigorta Taban\u0131 : Ayl\u0131k 3.577,50 TL, G\u00fcnl\u00fck 119,25 TL<\/p>\n
1 OCAK 2021 – 31 ARALIK 2021 TAR\u0130HLER\u0130 ARASINDA UYGULANACAK ASGAR\u0130 \u00dcCRET ;<\/p>\n
Ayl\u0131k 3.577,50.- TL Br\u00fct, 2.825,90 TL Net * ,<\/p>\n
*Net ele ge\u00e7en \u00fccrete \u0130\u015f\u00e7inin bekar ve \u00e7ocuksuz oldu\u011fu ve sadece kendisi dikkate al\u0131narak; 268,31 TL asgari ge\u00e7im indirimi ilave edilmi\u015ftir.<\/p>\n
Asgari ge\u00e7im indirimi hari\u00e7 ayl\u0131k net asgari \u00fccret: 2.557,59 TL<\/p>\n
ASGAR\u0130 \u00dcCRET\u0130N NET\u0130N\u0130N HESABI (TL \/ AY)<\/p>\n
ASGAR\u0130 \u00dcCRET 3.577,50
\nSGK PR\u0130M\u0130% 14 500,85
\n\u0130\u015eS\u0130ZL\u0130K S\u0130G. PR\u0130M\u0130 % 1 35,78
\nGEL\u0130R VERG\u0130S\u0130% 15 (*) 187,82
\nASGAR\u0130 GE\u00c7\u0130M \u0130ND\u0130R\u0130M\u0130 268,31
\nDAMGA VERG\u0130S\u0130% 0,759 27,15
\nKES\u0130NT\u0130LER TOPLAMI 751,60<\/p>\n
NET ASGAR\u0130 \u00dcCRET (**) 2.825,90<\/p>\n
\u0130\u015eVERENE MAL\u0130YET\u0130 (TL \/ AY)<\/p>\n
ASGAR\u0130 \u00dcCRET 3.577,50
\nSGK PR\u0130M\u0130% 15.5 (\u0130\u015fveren Pay\u0131) (***) 554,51
\n\u0130\u015eVEREN \u0130\u015eS\u0130ZL\u0130K S\u0130GORTA PR\u0130M\u0130 % 2 71,55<\/p>\n
\u0130\u015eVERENE TOPLAM MAL\u0130YET 4.203,56<\/p>\n
Not 1: 28\/01\/2004 tarih ve 5083 Say\u0131l\u0131 T\u00fcrkiye Cumhuriyetinin Para Birimi Hakk\u0131nda Kanunun 2. maddesi uyar\u0131nca; T\u00fcrk Liras\u0131 de\u011ferlerin yeni T\u00fcrk Liras\u0131na d\u00f6n\u00fc\u015f\u00fcm i\u015flemlerinin ve Yeni T\u00fcrk Liras\u0131 cinsinden yap\u0131lan i\u015flemlerin sonu\u00e7lar\u0131nda ve \u00f6deme a\u015famalar\u0131nda yar\u0131m Kuru\u015f ve \u00fczerindeki de\u011ferler bir Yeni Kuru\u015fa tamamlan\u0131r; yar\u0131m Yeni Kuru\u015fun alt\u0131ndaki de\u011ferler dikkate al\u0131nmam\u0131\u015ft\u0131r.(*) Gelir Vergisi Hesaplamas\u0131nda; 193 Say\u0131l\u0131 G. V. Kanununun 32 maddesi uyar\u0131nca i\u015f\u00e7inin, bekar ve \u00e7ocuksuz oldu\u011fu ve sadece kendisi dikkate al\u0131narak, Asgari Ge\u00e7im \u0130ndirimi uygulanm\u0131\u015ft\u0131r.(**) Net ele ge\u00e7en asgari \u00fccrete ( 268,31 ) TL asgari ge\u00e7im indirimi ilave edilmi\u015ftir.(***) 5510 say\u0131l\u0131 Kanunun 81. maddesinin (\u0131) bendine g\u00f6re, bentde belirtilen \u015fartlar\u0131 sa\u011flayan i\u015fverenlere, 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. Gerekli \u015fartlar\u0131 sa\u011flamayan i\u015fverenler i\u00e7in, SGK primi i\u015fveren pay\u0131 %20,5’dir. 6385 say\u0131l\u0131 kanunun 9. maddesiyle yap\u0131lan d\u00fczenleme ile 01.09.2013 tarihinde itibaren ge\u00e7erli olmak \u00fczere 5510 say\u0131l\u0131 kanunun 81.maddesi \u201cK\u0131sa vadeli sigorta kollar\u0131 prim oran\u0131, sigortal\u0131n\u0131n prime esas kazanc\u0131n\u0131n %2\u2019sidir.”<\/p>\n
2021 YILI ASGAR\u0130 GE\u00c7\u0130M \u0130ND\u0130R\u0130M\u0130 HESAPLANMASINA \u0130L\u0130\u015eK\u0130N TABLO<\/p>\n
\u00dccretlinin Medeni Durumu AG\u0130 \/ayl\u0131k tutar
\nBekar …………………………………………………………… 268,31 TL
\nEvli, E\u015fi \u00c7al\u0131\u015fan ………………………………………………. 268,31 TL
\nEvli, E\u015fi \u00c7al\u0131\u015fan, Bir \u00c7ocuklu……………………………… 308,56 TL
\nEvli, E\u015fi \u00c7al\u0131\u015fan, \u0130ki \u00c7ocuklu………………………………. 348,81 TL
\nEvli, E\u015fi \u00c7al\u0131\u015fan, \u00dc\u00e7 \u00c7ocuklu……………………………… 402,47 TL
\nEvli, E\u015fi \u00c7al\u0131\u015fan, D\u00f6rt \u00c7ocuklu………………………….. 429,30 TL
\nEvli, E\u015fi \u00c7al\u0131\u015fan Be\u015f \u00c7ocuklu\/Fazlas\u0131………………….. 456,13 TL
\nEvli, E\u015fi \u00c7al\u0131\u015fmayan…………………………………………… 321,98 TL
\nEvli, E\u015fi \u00c7al\u0131\u015fmayan, Bir \u00c7ocuklu………………………… 362,22 TL
\nEvli, E\u015fi \u00c7al\u0131\u015fmayan, \u0130ki \u00c7ocuklu………………………… 402,47 TL
\nEvli, E\u015fi \u00c7al\u0131\u015fmayan, \u00dc\u00e7 \u00c7ocuklu\/Fazlas\u0131………………. 456,13 TL<\/p>\n
2021 YILINDA GEL\u0130R VERG\u0130S\u0130NE TAB\u0130 GEL\u0130RLER\u0130N VERG\u0130LEND\u0130R\u0130LMES\u0130NDE
\nESAS ALINACAK TAR\u0130FE (GVK TEB.);<\/p>\n
24.000 TL\u2019ye kadar %15
\n53.000.-TL\u2019 nin 24.000.- TL\u2019si i\u00e7in, 3.600.- TL, fazlas\u0131 %20
\n130.000.- TL\u2019 nin 53.000.-TL\u2019si i\u00e7in, 9.400.- TL, (\u00fccret gelirlerinde 190.000 TL’nin
\n53.000 TL’si i\u00e7in 9.400 TL), fazlas\u0131 %27
\n650.000.- TL\u2019 nin 130.000.-TL\u2019si i\u00e7in, 30.190.- TL, (\u00fccret gelirlerinde 650.000 TL’nin
\n190.000 TL’si i\u00e7in 46.390 TL), fazlas\u0131 %35
\n650.000 TL\u2019den fazlas\u0131n\u0131n 650.000.-TL\u2019 si i\u00e7in, 212.190.-TL, (\u00fccret gelirlerinde 650.000.-TL’den fazlas\u0131n\u0131n 650.000.- TL’si i\u00e7in 207.390.- TL), fazlas\u0131 %40<\/p>\n
\u00dcCRETL\u0130LERDEN KES\u0130LEN DAMGA VERG\u0130S\u0130 ORANI: Binde 7,59<\/p>\n
2021 YILINDA UYGULANACAK ENGELL\u0130L\u0130K \u0130ND\u0130R\u0130M\u0130 TUTARLARI(GVK Tebli\u011f 310);<\/p>\n
Birinci derece engelliler i\u00e7in 1.500.-TL,
\n\u0130kinci derece engelliler i\u00e7in 860.-TL,
\n\u00dc\u00e7\u00fcnc\u00fc derece engelliler i\u00e7in 380.-TL olarak tespit edilmi\u015ftir.<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
2021 Y\u0131l\u0131 K\u0131dem Tazminat\u0131 Tavan\u0131, \u00c7ocuk, Aile, Asgari \u00dccret, AG\u0130, Sigorta Taban-Tavan, Gelir Vergisi Oranlar\u0131 Belirlendi. 06.01.2021 tarih ve 27998389-010.06.02-11638 say\u0131l\u0131 T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n Mali ve Sosyal Haklar konulu genelgesiyle belirlenen rakamlara g\u00f6re; 01.01.2021 \u2013 30.06.2021 tarihleri aras\u0131nda ge\u00e7erli olmak \u00fczere, memur maa\u015flar\u0131na uygulanan ayl\u0131k katsay\u0131 (0,165786), taban ayl\u0131\u011f\u0131 katsay\u0131s\u0131 ise (2,594917) olarak […]<\/p>\n","protected":false},"author":3,"featured_media":2345,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jnews-multi-image_gallery":[],"jnews_single_post":{"source_name":"","source_url":"","via_name":"","via_url":"","override_template":"0","override":[{"template":"1","single_blog_custom":"","parallax":"1","fullscreen":"1","layout":"right-sidebar","sidebar":"default-sidebar","second_sidebar":"default-sidebar","sticky_sidebar":"1","share_position":"top","share_float_style":"share-monocrhome","show_share_counter":"1","show_view_counter":"1","show_featured":"1","show_post_meta":"1","show_post_author":"1","show_post_author_image":"1","show_post_date":"1","post_date_format":"default","post_date_format_custom":"Y\/m\/d","show_post_category":"1","show_post_reading_time":"0","post_reading_time_wpm":"300","show_zoom_button":"0","zoom_button_out_step":"2","zoom_button_in_step":"3","show_post_tag":"1","show_prev_next_post":"1","show_popup_post":"1","number_popup_post":"1","show_author_box":"0","show_post_related":"0","show_inline_post_related":"0"}],"override_image_size":"0","image_override":[{"single_post_thumbnail_size":"crop-500","single_post_gallery_size":"crop-500"}],"trending_post":"0","trending_post_position":"meta","trending_post_label":"Trending","sponsored_post":"0","sponsored_post_label":"Sponsored by","sponsored_post_name":"","sponsored_post_url":"","sponsored_post_logo_enable":"0","sponsored_post_logo":"","sponsored_post_desc":"","disable_ad":"0"},"jnews_primary_category":{"id":""},"jnews_social_meta":{"fb_title":"","fb_description":"","fb_image":"","twitter_title":"","twitter_description":"","twitter_image":""},"jnews_override_counter":{"override_view_counter":"0","view_counter_number":"0","override_share_counter":"0","share_counter_number":"0","override_like_counter":"0","like_counter_number":"0","override_dislike_counter":"0","dislike_counter_number":"0"},"footnotes":""},"categories":[1],"tags":[173],"class_list":["post-2343","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel","tag-calisma-hayati"],"_links":{"self":[{"href":"https:\/\/belediyeis.org.tr\/merkez\/wp-json\/wp\/v2\/posts\/2343","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/belediyeis.org.tr\/merkez\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/belediyeis.org.tr\/merkez\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/belediyeis.org.tr\/merkez\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/belediyeis.org.tr\/merkez\/wp-json\/wp\/v2\/comments?post=2343"}],"version-history":[{"count":1,"href":"https:\/\/belediyeis.org.tr\/merkez\/wp-json\/wp\/v2\/posts\/2343\/revisions"}],"predecessor-version":[{"id":2346,"href":"https:\/\/belediyeis.org.tr\/merkez\/wp-json\/wp\/v2\/posts\/2343\/revisions\/2346"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/belediyeis.org.tr\/merkez\/wp-json\/wp\/v2\/media\/2345"}],"wp:attachment":[{"href":"https:\/\/belediyeis.org.tr\/merkez\/wp-json\/wp\/v2\/media?parent=2343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/belediyeis.org.tr\/merkez\/wp-json\/wp\/v2\/categories?post=2343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/belediyeis.org.tr\/merkez\/wp-json\/wp\/v2\/tags?post=2343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}