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Asgari Geçim İndirimi yani AGİ 'nin ne kadar olacağı da merak konusu olmuştu. 2019 yılı için AGİ miktarları belli oldu ve sorgulamalar başladı. Şimdi de milyonlarca çalışan "AGİ ödemesi zorunlu mudur? AGİ ödenmiyorsa işçi ne yapmalı? " sorusunun yanıtını arıyor. İşte yanıtı...
2019 AGİ NE KADAR OLDU? Asgari ücret rakamlarının açıklanmasının ardından çalışanların alacağı AGİ tutarları belli oldu. Buna göre;
2019 AGİ TABLOSU ÜCRETLER Bekar 191.85 TL Evli, eşi çalışmayan 230.22 TL Evli,eşi çalışmayan, 1 çocuklu 259.00 TL Evli, eşi çalışmayan, 2 çocuklu 287.78 TL Evli, eşi çalışmayan, 3 çocuklu 326.15 TL Evli, eşi çalışan 191.85 TL Evli, eşi çalışan, 1 çocuklu 220.63 TL Evli, eşi çalışan, 2 çocuklu 249.41 TL Evli, eşi çalışan, 3 çocuklu 287.78 TL Evli, eşi çalışan, 4 çocuklu 306.96 TL Evli, eşi çalışan, 5 çocuklu 326.15 TL
AGİ HESAPLAMASI NASIL YAPILIR?
Asgarî geçim indirimi, ücretin elde edildiği takvim yılı başında geçerli olan ve sanayi kesiminde çalışan işçiler için uygulanan asgarî ücretin yıllık brüt tutarına;
• Mükellefin kendisi için % 50'si, • Çalışmayan ve herhangi bir geliri olmayan eşi için % 10'u, • Çocukların her biri için ayrı ayrı olmak üzere; ilk iki çocuk için % 7,5'i, • Üçüncü çocuk için %10'u • Diğer çocuklar için % 5'i,
olmak üzere ücretlinin şahsi ve medeni durumu dikkate alınarak hesaplanan indirim oranlarının uygulanması sonucu bulunacak matrahın, gelir vergisi tarifesinin birinci gelir dilimine karşılık gelen %15'lik oranla çarpımı suretiyle bulunan tutarın 12'ye bölünmesi sonucu her aya isabet eden tutar hesaplanır. Hesaplanan bu tutar ise ödenecek vergiden mahsup edilir. Ancak, ödenecek asgari geçim indirimi tutarı aylık asgari ücret üzerinden hesap edilen vergiden fazla olamayacaktır.
AGİ ÖDEMESİ ZORUNLU MUDUR? İşveren Asgari Geçim İndirimi'ni çalışanlara aylık olarak ödemek zorundadır. Eğer asgari geçim indiriminin ödenmediğini düşünüyorsanız, işverenin bağlı bulunduğu vergi dairesine şikayette bulunabilirsiniz.
GEÇTİĞİMİZ YIL AGİ TUTARI NE KADARDI? 2018 yılı için belirlenen AGİ tutarları, bekar, evli ve eşi çalışanlar için 152 lira olarak belirlenmişti. En fazla ücret ise evli ve eşi çalışmayan 5 çocuklu çalışan için 258 lira olarak açıklanmıştı.
Asgari Geçim İndirimi-AGİ 2018 Hesaplama
Medeni Durum Aylık Tutar Bekar 152,21 TL Evli eşi çalışmayan 182,66 TL Evli eşi çalışmayan 1 çocuklu 205,49 TL Evli eşi çalışmayan 2 çocuklu 228,32 TL Evli eşi çalışmayan 3 çocuklu 258,76 TL Evli eşi çalışmayan 4 çocuklu 258,76 TL Evli eşi çalışmayan 5 çocuklu 258,76 TL Evli eşi çalışan 152,21 TL Evli eşi çalışan 1 çocuklu 175,04 TL Evli eşi çalışan 2 çocuklu 197,88 TL Evli eşi çalışan 3 çocuklu 228,32 TL Evli eşi çalışan 4 çocuklu 243,54 TL Evli eşi çalışan 5 çocuklu 258,76 TL
ASGARİ GEÇİM İNDİRİMİNDEN (AGİ) KİMLER YARARLANABİLİR? Asgari geçim indiriminden;
Ücretleri gerçek usulde vergilendirilen tam mükellef gerçek kişiler (Diğer bir ifade ile ücretleri tevkif suretiyle vergilendirilen tam mükellef kişiler).
Tevkifata tabi tutulmamış ücret gelirlerini yıllık beyanname ile bildirenler.
Gelir Vergisi Kanununun 61. maddesi kapsamında ücret kapsamında değerlendirilen ücret geliri elde edenler (Örneğin; sosyal güvenlik destekleme primi ödemek suretiyle çalışanlar ile kurumların yönetiminde görevli olanlar) yararlanır.