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Zamlı asgari ücret ne zaman yatacak? Hangi çalışan ne kadar AGİ alacak? soruları yeni yılın gelmesiyle birlikte merak konusu oluyor. Geçtiğimiz yılın son günlerinde 2021 yılında uygulanacak olan asgari ücret ve AGİ zam oranları dördüncü ve son toplantı neticesinde belirlenmişti. Asgari Ücret Tespit Komisyonu, bu yıl geçerli olacak asgari ücreti belirleme çalışmalarını tamamlayarak yeni yılda uygulanacak zam oranını açıklamıştı. Asgari ücret 2021 yılı için net 2 bin 825 lira 90 kuruş olarak duyuruldu. İşte 2021 AGİ dahil maaş hesaplama tablosuna dair bilgiler
ASGARİ ÜCRET ZAMLI MAAŞLAR NE ZAMAN ÖDENECEK?
Asgari ücret zamlı maaşlar Şubat ayından itibaren çalışanlara çalıştıkları iş yerleri tarafından maaş gününe göre ödenmeye başlanacak.
İşte AGİ 2021 tablosu hakkında bilgiler;
ASGARİ ÜCRET NE KADAR OLDU?
Aile, Çalışma ve Sosyal Hizmetler Bakanı Zehra Zümrüt Selçuk, 2021'de geçerli olacak asgari ücret rakamını açıkladı:
"1 Ocak 2021 tarihinden itibaren geçerli olacak asgari ücret, brüt 3 bin 577 lira 50 kuruş, net 2 bin 825 lira 90 kuruş olarak belirlenmiştir. Böylece, geçen yıla göre net asgari ücret 500 lira artmış, yüzde 21,56 oranında yükselmiş oldu. Kasım 2020'de enflasyon yüzde 14,03 gerçekleşmişti. Bu oranın yaklaşık 7 puan üstünde bir artış sağlayarak, işçimizi enflasyona ezdirmeyeceğimize dair sözümüzü bir kere daha tutmuş olduk. Aylık 2 bin 825 lira 90 kuruş olarak açıkladığımız net asgari ücret, bekar ve çocuksuz bir çalışan için geçerli. 3 çocuklu ve evli bir işçi için net asgari ücret ise 3 bin 13 lira 72 kuruş olacak."
2021 AGİ TABLOSU
Bekar: 268,31
Evli eşi çalışmayan: 321,97
Evli eşi çalışmayan 1 çocuklu: 362,22
Evli eşi çalışmayan 2 çocuklu: 402,47
Evli eşi çalışmayan 3 çocuklu: 456,12
Evli eşi çalışmayan 4 çocuklu: 456,12
Evli eşi çalışmayan 5 çocuklu: 456,12
Evli eşi çalışan: 268,13
Evli eşi çalışan 1 çocuklu: 308,55
Evli eşi çalışan 2 çocuklu: 348,80
Evli eşi çalışan 3 çocuklu: 402,47
Evli eşi çalışan 4 çocuklu: 429,30
Evli eşi çalışan 5 çocuklu: 456,12
"HAYIRLI, UĞURLU VE BEREKETLİ OLSUN"
Yeni yılda uygulanacak asgari ücret belirlenirken ekonomik dengelerin yanı sıra salgının olumsuz etkileri de göz önünde bulundurulduğunu vurgulayan Selçuk, şöyle konuştu:
"Hükümet olarak işçilerimizi her daim korumaya devam ettik, devam edeceğiz de. İşçilerimizin, işverenlerimizin teklif ettiği rakamdan daha yüksek bir ücret artışını sağlamak adına da verdiğimiz asgari ücret desteğini bu sene tüm işletmelerimiz için 75 lira olarak sürdürmeye devam edeceğiz. Bu da yaklaşık toplamda 6,5 milyar lira tutarındaki ilave desteği ifade etmektedir. 2021 yılı için geçerli olacak asgari ücretin alın teri dökerek emek veren tüm çalışanlarımıza, ailelerine, işverenlerimize ve milletimize hayırlı, uğurlu ve bereketli olmasını diliyorum."
"18 YILDA NET ASGARİ ÜCRET YAKLAŞIK 1,5 KAT ARTTI"
Selçuk, 2002'de 184 lira olan net asgari ücret in 2020'de 2 bin 324 lira 71 kuruşa yükseldiğine dikkati çekerek, "Böylelikle Ocak 2020 itibarıyla 18 yılda net asgari ücret, reel olarak/yani enflasyondan arındırılmış olarak yaklaşık 1,5 kat arttı. 2019'da gerçekleşen enflasyonun 5,8 puan üzerinde yüzde 26, 2020'de gerçekleşen enflasyonun 3,2 puan üzerinde yüzde 15,03 oranında bir artış sağladık." dedi.
Asgari ücret tespiti ile sadece çalışma hayatındaki ücret politikaları için bir seviyenin belirlenmediğini belirten Selçuk, şunları söyledi:
"Sosyal güvenlik primlerinden vergi ve idari para cezalarına, sosyal yardımların kapsamından asgari geçim indirimine kadar pek çok değişken asgari ücrete dayanıyor. Diğer taraftan asgari ücretin artış oranı, istihdamı ve kayıt dışı ekonomiyi, fiyat istikrarını ve üretim-tüketim dengesini, yatırımları ve rekabet gücünü de doğrudan veya dolaylı olarak etkilemektedir."
AGİ ASGARİ ÜCRETE DAHİL Mİ?
AGİ asgari ücret dışında ekstra olarak verilmiyor. AGİ ödemeleri asgari ücretin üstüne eklenerek ödeniyor.
İşçinin eşinin olması ve çalışmamasına ya da çocuklu olmasına göre AGİ miktarı da artacağı için alacağı asgari ücret de artacaktır. Özetle en düşük AGİ miktarı asgari ücrete dahilken bunun üzerinde AGİ alması gereken işçinin alacağı asgari ücret de aradaki fark kadar artacaktır.
AGİ NASIL HESAPLANIR?
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 hesaplanıyor.
AGİ NEDİR?
Açılımı Asgari Geçim İndirimi olan AGİ , bir işçinin kendisiyle birlikte bakmakla yükümlü olduğu kişiler için verilen bir indirim olarak geçiyor. Çalışanın medeni durumuna ve sahip olduğu çocuk sayısına göre farklılık gösterebiliyor. Sigortalı çalışanların asgari geçimini sağlayacak kısmın hesaplanmasından sonra toplam gelirden çıkarılarak vergiden muaf bırakılmasına karşılık geliyor. Bazı vatandaşlar bu indirimden faydalanamıyor.
Ücretleri diğer ücret kapsamında vergilendirilen hizmet erbabı, kazançları basit usulde tespit edilen ticaret erbabının yanında çalışanlar, özel hizmetlerde çalışan şoförler, özel inşaat sahipleri tarafından ücretle çalıştırılan inşaat işçileri ve gerçek ücretlerinin tespitine imkan olmadığı için Danıştay'ın müspet mütalaası ile Maliye Bakanlığı tarafından bu kapsama alınanlar yararlanmıyor. Bunların yanı sıra ücret geliri elde etmeyen diğer gerçek kişiler, dar mükellefiyet kapsamında ücret geliri elde edenler ve başka bir kanun hükmü uyarınca ücretinden gelir vergisi tevkifatı yapılmayan vatandaşlar yararlanmıyor.