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Gündemde sıklıkla 2022 AGİ ne kadar oldu? Sorusunun yanıtı araştırılmaya başlandı. Milyonlarca vatandaşın merak ettiği asgari ücret 2022 zammı ile ilgili araştırmalar akşam saatlerinden hız kazandı. Kulislerden gelen bilgilere göre bu akşam milyonların kilitlendiği haber gelecek ve asgari ücret zammı açıklanacak. Bu gelişmeyle birlikte birçok artışın yaşanacağı ödemeler arasında asgari geçim indirimi yani AGİ'de yer alıyor. Peki AGİ tablosu bekar, evli, 1, 2, 3 çocuklu ne kadar? AGİ asgari ücrete dahil mi ?
2022 ASGARİ ÜCRET NE KADAR? 2022 AGİ TABLOSU AÇIKLANDI MI?
Cumhurbaşkanı Erdoğan: "2022 yılında asgari ücretin en alt rakamı 4 bin 250 lira olarak uygulanacaktır."
AGİ KALTI MI? KİMLER ALACAK? NASIL HESAPLANACAK? UZMAN İSİM AÇIKLIYOR
VERGİSİZ ASGARİ ÜCRET NASIL UYGULANACAK
2022 yılında uygulanacak asgari ücret artık gelir vergisi ve damga vergisinden muaf tutulacak. Bugün apartman görevlileri için uygulanan vergisiz asgari ücret tüm çalışanlarda geçerli olacak. Peki Vergi iadesi olarak uygulanan AGİ nasıl verilecek. Kimler alacak. AGİ uygulaması nasıl belirlenecek. İşte cevapları
FARUK ERDEM AÇIKLADI!
Tüm Türkiye'nin heyecanla beklediği yeni asgari ücret belli oldu. Asgari ücrete yüzde 50.5'lik tarihi zam yapıldı. Müjdeyi Başkan Recep Tayyip Erdoğan açıkladı. Buna göre, 1 Ocak 2022'den itibaren geçerli olacak asgari ücret net 4 bin 253 lira 40 kuruşa yükseldi. Bu yılki asgari ücrete göre bin 427 lira 50 kuruş zam yapılmış oldu. Asgari ücrete devlet de destek verdi. Asgari ücretteki gelir ve damga vergisi kaldırıldı. Böylece işçiler için 700 liranın üzerinde bir destek verilmiş oldu. Böylece apartman görevlileri için yıllardır uygulanan vergisiz asgari ücret tüm çalışanlar için geçerli hale geldi. Apartman görevlilerinin brüt asgari ücretinden sadece SGK primi ve işsizlik sigorta fonu primi kesiliyor. Vergi kesintisi yapılmıyor. Dolayısıyla vergi iadesi şeklinde uygulanan Asgari Geçim İndirimi de gerçekleşmiyor. Yani vergi alınmadığı için iadesi de olmuyor.
PEKİ ŞİMDİ NE OLDU? Yeni açıklanan asgari ücrette kafa karıştıran husus Asgari Geçim İndirimi meselesinde yaşandı. Gelir vergisi olmadığı için Asgari Geçim İndirimi yani vergi iadesi de bekar işçi için yapılan hesaplamada kullanılmıyor. Apartman görevlileri için uygulanan asgari ücret hesabında da vergi ve AGİ bulunmuyor. Bu sistem uygulandığında tüm asgari ücretle çalışanların 4.253,40 TL olan net asgari ücreti alması söz konusu olacak. Böylece çalışanlar vergi ödemeyecek, vergiden düşülen ve iade edilen bölüm olan AGİ de olmayacak.
ÇOCUK İLAVESİ OLURSA Ancak Cumhurbaşkanı Erdoğan'ın asgari ücret açıklaması sırasında "Çalışanın evli olmasına ve çocuk sayışanı göre bu rakam daha da artacaktır" cümlesi üzerine evli ve çocuk sahibi işçiler için uygulanan asgari ücrette bekar işçi için hesaplanan AGİ üzerindeki rakam maaşa eklenmesi gündeme geldi. Buna göre işçilere evli ve çocuk sayısına göre bekar işçi için hesaplanan AGİ çıkartıldıktan sonra kalan kısmın eklenmesi gündeme gelebilecek. Bu durumda 56 lira ile 262 lira arısında bir çocuk eş yardımı yapılması gündeme gelebilecek.
YÜKSEK MAAŞ ALANLAR NE OLACAK?
Yüksek maaş alanlar için de vergi konusu gündeme geldi. Asgari ücretten vergi kalktığı için tüm çalışanların maaşlarındaki asgari ücret kadar olan kısımdan vergi alınmaması bekleniyor. Bu durumda asgari ücret üzerinde maaş alanların asgari ücretin üzerindeki maaşlarından vergi alınacak ve bu miktar üzerinden Asgari Geçim İndirimi yani vergi iadesi uygulanacak. Yüksek maaş alanlar için de vergi desteği olması işverenleri rahatlatacak. Böylece tüm çalışanları için asgari ücret kadar kısımdan vergi ödememiş olunacak.
Tablo 1 YENİ RAKAMLAR NE OLDU? Asgari Ücret 2021 Brüt Ücret 5.004,00 TL Asgari Ücret 2021 Net Ücret 4.253,40 TL Artış oranı Yüzde 50,5 Asgari Ücret 2021 Brüt Ücret (Günlük) 166,80 TL
TABLO 2 ASGARİ ÜCRETİN İŞÇİ İÇİN HESABI
Brüt Asgari Ücret 5.004,00 TL Sigorta Primi İşçi Payı (%14) 700,56 TL İşsizlik Sigortası Primi İşçi Payı (%1) 50,04TL Gelir Vergisi YOK Damga Vergisi YOK AGİ YOK Kesintiler Toplamı 750,60 TL NET ÜCRET 4.253,40 TL AGİ DAHİL DESTEK: 755,13 TL AGİ HARİÇ DESTEK: 380,13 TL
TABLO 3 ASGARİ ÜCRETİN İŞVERENE MALİYETİ
Brüt Asgari Ücret 5004,00 TL SGK Primi (İşveren Payı %15,5) 775,62 TL İşveren İşsizlik Sigorta Fonu (%2) 100,08 TL İşverene Toplam Maliyeti 5.879,70TL İŞVERENE DESTEK: 446,65 TL
2021 AGİ TABLOSU
Bekar 268,31TL
Evli eşi çalışmayan 321,98 TL
Evli eşi çalışmayan 1 çocuklu 362,22 TL
Evli eşi çalışmayan 2 çocuklu 402,47 TL
Evli eşi çalışmayan 3 çocuklu 456,13 TL
Evli eşi çalışmayan 4 çocuklu 456,13 TL
Evli eşi çalışmayan 5 çocuklu 456,13 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 456,13 TL