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Asgari ücret artışıyla birlikte çalışanlara ödenen Asgari Geçim İndirimi de yükseldi. Ancak AGİ 'nini nasıl ödeneceği tartışma konusu. Kimler AGİ alabilir, nasıl ödeniyor, asgari ücretin içinde mi? İşte AGİ ile ilgili tüm soruların cevapları…Ne kadar maaş alabileceğinize dair merak edilenler haberimizde!
ASGARİ ÜCRETE NE KADAR ZAM GELDİ?
Aile, Çalışma ve Sosyal Hizmetler Bakanı Zehra Zümrüt Selçuk , asgari ücret için düzenlenen dört toplantı ardından 2021 yılı için geçerli olan asgari ücret miktarını açıkladı. Yeni yılda asgari ücret yüzde 21,56 arttırıldı. Geçen yıla göre net asgari ücret 500 lira artmış oldu.
2021 ASGARİ ÜCRET NE KADAR?
Aile, Çalışma ve Sosyal Hizmetler Bakanlığından yapılan açıklamaya göre, işçi, işveren ve hükümet temsilcilerinden oluşan Asgari Ücret Tespit Komisyonu , 2021 yılında geçerli olacak asgari ücreti belirlemek üzere son toplantısı bitti. Toplantıya Aile, Çalışma ve Sosyal Hizmetler Bakanı Zehra Zümrüt Selçuk başkanlık yaptı.
Aile, Çalışma ve Sosyal Hizmetler Bakanı Zehra Zümrüt Selçuk toplantı sonrası 2021 yılı asgari ücretini açıkladı. Buna göre, 2021 asgari ücret brüt 3.577,50 TL net 2.825,90 TL olarak belirlendi.
AGİ ASGARİ ÜCRETE DAHİL Mİ?
Asgari Geçim İndirimi (AGİ ) bekar bir işçiye net 268,319 TL olarak verilecek. Yani asgari ücret herkese aynı rakamda veriliyor ve içinde AGİ tutarı da yer alıyor. AGİ, asgari ücret dışında ekstra olarak verilmiyor.
2021 AGİ TABLOSU!
Bekar 268,31 TL
Evli eşi çalışmayan 321,97 TL
Evli eşi çalışmayan 1 çocuklu 362,22 TL
Evli eşi çalışmayan 2 çocuklu 402,47 TL
Evli eşi çalışmayan 3 çocuklu 456,12 TL
Evli eşi çalışan 268,31 TL
Evli eşi çalışan 1 çocuklu 308,55 TL
Evli eşi çalışan 2 çocuklu 348,80 TL
Evli eşi çalışan 3 çocuklu 402,47 TL
Evli eşi çalışan 4 çocuklu 429,30 TL
Evli eşi çalışan 5 çocuklu 456,12 TL
AGİ DAHİL ASGARİ ÜCRET NE KADAR? (2021)
Bekar 2 bin 825 TL
Evli eşi çalışmayan 2 bin 879 TL
Evli eşi çalışmayan 1 çocuklu 2 bin 919 TL
Evli eşi çalışmayan 2 çocuklu 2 bin 960 TL
Evli eşi çalışmayan 3 çocuklu 3 bin 13 TL
Evli eşi çalışmayan 4 çocuklu 3 bin 13 TL
Evli eşi çalışmayan 5 çocuklu 3 bin 13 TL
Evli eşi çalışan 2 bin 825 TL
Evli eşi çalışan 1 çocuklu 2 bin 865 TL
Evli eşi çalışan 2 çocuklu 2 bin 905 TL
Evli eşi çalışan 3 çocuklu 2 bin 959 TL
Evli eşi çalışan 4 çocuklu 2 bin 986 TL
Evli eşi çalışan 5 çocuklu 3 bin 13 TL
ASGARİ ÜCRETİN İŞÇİ İÇİN HESABI Brüt Asgari Ücret 3.577,50 TL
Sigorta Primi İşçi Payı 500,85 TL
İşsizlik Sigortası Primi İşçi Payı 35,78 TL
Gelir Vergisi Matrahı 3.040,88 TL
Gelir Vergisi 456,13 TL
Damga Vergisi 27,15 TL
Kesintiler Toplamı 1.019,91 TL
Asgari Geçim İndirimi 268,31 TL
NET ÜCRET (AGİ dahil)) 2.825,90 TL
AGİ NASIL HESAPLANIR?
AGİ , 16 yaşından büyük işçiler için uygulanan asgari ücretin yıllık brüt tutarına;
Mükellefin kendisi için yüzde 50'si, çalışmayan ve herhangi bir geliri olmayan eşi için yüzde 10'u, Çocukların her biri için ayrı ayrı olmak üzere; ilk iki çocuk için yüzde 7,5'i, Üçüncü çocuk için yüzde 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 yüzde 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.
AGİ'DEN KİMLER FAYDALANABİLİR?
Asgari geçim indirimi nden;
Ücretleri diğer ücret kapsamında vergilendirilen hizmet erbabı
Bunlar;
a) Kazançları basit usulde tespit edilen ticaret erbabı yanında çalışanlar.
b) Özel hizmetlerde çalışan şoförler.
c) Özel inşaat sahiplerinin ücretle çalıştırdığı inşaat işçileri.
d) Gayrimenkul sermaye iradı sahibi yanında çalışanlar.
e) Gerçek ücretlerinin tespitine imkân olmaması sebebiyle, Danıştay'ın müspet mütalaasıyla, Maliye Bakanlığınca bu kapsama alınanlar.
Ücret geliri elde etmeyen diğer gerçek kişiler.
Dar mükellefiyet kapsamında ücret geliri elde edenler. (İkametgahı Türkiye'de olmayan ve bir takvim yılında 6 aydan az süre ile Türkiye'de ikamet edenler)
AGİ'DEN KİMLER YARARLANAMAZ?
Asgari geçim indirimi nden, ücretleri diğer ücret kapsamında vergilendirilen hizmet erbabı yararlanamaz.
Kazançları basit usulde tespit edilen ticaret erbabı yanında çalışanlar.
Özel hizmetlerde çalışan şoförler.
Özel inşaat sahiplerinin ücretle çalıştırdığı inşaat işçileri.
Gayrimenkul sermaye iradı sahibi yanında çalışanlar.
Gerçek ücretlerinin tespitine imkân olmaması sebebiyle, Danıştay'ın müspet mütalaasıyla, Maliye Bakanlığınca bu kapsama alınanlar.
Ücret geliri elde etmeyen diğer gerçek kişiler.
Dar mükellefiyet kapsamında ücret geliri elde edenler. (İkametgahı Türkiye'de olmayan ve bir takvim yılında 6 aydan az süre ile Türkiye'de ikamet edenler)
Başka bir kanun hükmü (3218 Sayılı Serbest Bölgeler Kanunu, 4490 Sayılı Türk
Uluslararası Gemi Sicili Kanunu, 4691 Sayılı Teknoloji Geliştirme Bölgeleri Kanunu vb.) uyarınca ücretlerinden gelir vergisi tevkifatı yapılmayanlar yararlanamazlar.
MEDENİ DURUMU VE ÇOCUK SAYISININ DEĞİŞMESİ DURUMUNDA AGİ NASIL HESAPLANIR? Ücretlilerin, medeni durumları ve çocuk sayıları ile eşinin iş ve gelir durumu hakkında "Aile Durumu Bildirimi" ile işverenlerine bildirimde bulunmaları gerekmektedir. Durumlarında herhangi bir değişiklik olması halinde (evlenme, boşanma, ölüm, doğum vb.) bu değişiklikleri işverene bir ay içerisinde bildirmeleri gerekir. Asgari geçim indirimi oranını etkileyen değişiklikler, söz konusu değişikliğin işverene bildirildiği tarih itibariyle uygulanmaktadır.