Apartman görevlileri, konutlarda çalışan bahçıvan hizmetli gibi çalışanlar diğer işçiler gibi sigortalı olsalar da bazı farklı uygulamaları bulunuyor.
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Apartman görevlileri, konutlarda çalışan bahçıvan hizmetli gibi çalışanlar diğer işçiler gibi sigortalı olsalar da bazı farklı uygulamaları bulunuyor.
Bunlardan ilki asgari ücret hesabında karşımıza çıkıyor.
Ev çalışanlarının asgari ücret miktarı gelir ve damga vergisinden muaf tutuluyor.
Böylece diğer çalışanlardan daha yüksek asgari ücret alıyorlar. Damga vergisinden muaf olmaları işverenlere de kazandırıyor. Gelir vergisinden muafiyet ise onların ücretlerini artırıyor.
ÜCRETTEKİ VERGİLER NELER?
Asgari ücret hesaplanırken hem gelir vergisi hem de damga vergisi kesintisi yapılıyor. 2021 yılı için açıklanan brüt 3.577,50 TL'lik asgari ücretten 456 lira gelir vergisi (AGİ hariç) ve 27,15 lira damga vergisi kesiliyor.
Diğer kesintiler ve AGİ iadesi ile birlikte net asgari ücret 2.825,90 TL'ye ulaşıyor.
APARTMAN GÖREVLİSİNİN AVANTAJI NEREDE?
Apartman görevlisi brüt asgari ücretten yapılan bu vergi kesintilerinin iki kalemini ödemiyor. Dahası hesaba katılmıyor. Asgari ücretle çalışan apartman görevlilerinin brüt maaşından sadece sigorta kesintileri yapılıp kalan miktar net ücret olarak veriliyor.
2021 YILI İÇİN TUTAR NE KADAR?
Bu hesabı göre bu yıl için kapıcıların brüt asgari ücreti 3.577,50 TL oldu. Bundan sadece sigorta kesintileri yapılıyor. Bu yıl için net rakam diğer çalışanları için 2.825,90 TL iken apartman görevlilerine 3.040,80 TL ödeniyor. Apartman görevlileri 214,90 TL fazla para alıyor.
BUNA GÖRE HESAP ŞÖYLE OLUYOR:
AGİ ÖDENİYOR MU?
Apartman görevlileri gelir vergisi ödemediği için bir vergi iadesi de olmuyor. Dolayısıyla onlar için Asgari Geçim İndirimi de hesaplanmıyor. Bu yüzden apartman görevlilerine AGİ ödenmiyor.
İŞVERENLERİN KAZANCI NEDİR?
Apartman görevlisi çalıştıran site yönetimleri 'kolay işverenlik' kapsamında bulunuyor.
Bu yüzden onlarda damga vergisi ödemiyor. Yine bu kapsamdaki kolaylıklardan da yararlanıyor. Bununla ilgili tüm detayları 2019/6 sayılı SGK genelgesinde belirtiliyor.
TAZMİNAT HESAPLARI FARKLI
Apartman görevlilerinin tazminat hesapları da giydirilmiş ücretten hesaplanıyor. Normal şartlarda kıdem tazminatı, son alınan brüt ücret ve düzenli ödemelerin toplamından oluşan giydirilmiş rakamın çalışılan süre ile çarpımı sonucu ortaya çıkıyor. Apartman görevlilerinde ise oturdukları evin kirası ile su-elektrik parası bile tazminata ilave ediliyor.
Apartman görevlileri genelde kira vermeden sitede 'kapıcı dairesinde' oturuyor. Burada oturdukları sürece de su, doğalgaz ve elektrik ödemiyorlar. Bunlar yönetim tarafından karşılanıyor. İşte bütün bu giderler apartman görevlilerinin geliri olarak kıdem tazminatı hesabında kullanılıyor.
EĞİTİMDE KDV YÜZDE 1
Salgınla mücadele döneminde üniversiteler de dahil 12 bin 160 özel okulu destek için KDV indiriminin devamı için düğmeye basıldı. Özel okullar için yüzde 8 olan KDV salgınla mücadele döneminde yüzde 1 olarak uygulanmaya devam edecek.
Böylece özel okullardaki 1.5 milyon öğrencinin eğitim faturası da düşecek. Milli Eğitim Bakanı Ziya Selçuk, "Hazine ve Maliye Bakanlığı'na geçtiğimiz dönem sağlanan bu vergi kolaylığının bu dönem de sağlanması yönünde tavsiye görüşü bildirdik" dedi.