Asgari ücretlinin gelir ve damga vergisinden muafiyetini sağlayacak düzenlemede, diğer çalışanlar için de Asgari Geçim İndirimi'nin (AGİ) devam etmesi kararı alındı. AGİ de asgari ücret zammından etkilenecek.
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Asgari ücretlinin gelir ve damga vergisinden muafiyetini sağlayacak düzenlemede, diğer çalışanlar için de Asgari Geçim İndirimi'nin (AGİ) devam etmesi kararı alındı. AGİ de asgari ücret zammından etkilenecek.
SABAH'ta yer alan habere göre, Yılbaşından itibaren, bu yıl bekâr bir işçi için 268 lira olan AGİ, 403.4 TL olacak.
Evli eşi çalışmayan ve çocuksuz için 322 liradan 483.2 TL'ye, evli çalışmayan bir çocukluda 362 liradan 544.9 TL'ye, evli eşi çalışmayan 2 çocukluda 402 liradan 606.1 TL'ye, evli eşi çalışmayan 3,4,5 çocukluda da 686 TL'ye çıkacak.
Evli eşi çalışan çocuksuzda 135.4 lira artışla 403.4 TL, 1 çocukluda 155.6 lira artışla 463.6 TL'ye ulaştı. Yine eşi çalışan 2 çocukluda 175.8 lira artışla 523.8, 3 çocukluda 203.1 lira artışla 605.1, 4 çocukluda 216.8 lira artışla 645.8, 5 çocukluda da 130.4 lira artışla 686.4 TL'ye yükseldi. Gelecek yılın ilk AGİ'si şubatta maaşlara yansıyacak.
Meclis Genel Kurulu'na sunulan vergi düzenlemesi teklifinde Gelir Vergisi Kanunu'nun AGİ'ye ilişkin 32'inci maddesi korunurken, beşinci fıkrada değişikliğe gidildi. Böylece gelir vergisi istisnasından sadece asgari ücretle çalışanlar yararlanabilecek. Brüt ücreti gelecek yıl 5004 liranın üzerinde olanlar gelir vergisi istisnası kapsamında bulunmuyor. Bu nedenle de vergilerin bir bölümü mevcut uygulamadı gibi AGİ yoluyla iade edilecek.
ÇOCUK SAYISINI BİLDİRİN!
Ücret geliri elde eden aile fertlerinden her biri için ayrı ayrı, emekli maaşı alanlar da çalışmayan, herhangi bir geliri olmayan eş olarak kabul ediliyor. Eşlerin her ikisinin de ücretli olması halinde çocuklar yalnızca sosyal güvenlik yönünden tabi oldukları eşin bildirimine dâhil ediliyor.
Boşanmış olan eşlerin her ikisinin de çalışıyor olması durumunda; çocukların velayetine sahip olanın faydalanması mümkün bulunuyor.
Ücretliler, medeni durumları ve çocuk sayıları ile eşinin iş ve gelir durumu hakkında "Aile Durumu Bildirimi" ile işverenlerine bildirimde bulunuyor. Durumlarında değişiklik olması halinde (evlenme, boşanma, ölüm, doğum vb.) bu değişiklikleri işverene bir ay içerisinde bildirecek. Asgari geçim indirimi oranını etkileyen değişiklikler, söz konusu değişikliğin işverene bildirildiği tarih itibariyle uygulanıyor.
İŞYERİ DEĞİŞTİREN DE ALABİLİR
Yıl içinde işyeri ve işvereni değişen ücretliler, çalışmaya başladıkları aydan itibaren AGİ'den yararlanacak. Aynı zamanda birden fazla işverenden ücret alınması halinde, AGİ uygulaması, en yüksek ücretin elde edildiği işveren tarafından gerçekleştiriliyor.
Ücretliler medeni durumu ve çocuk sayısı hakkında bildirimlerini, en yüksek ücret geliri elde ettikleri işverene veriyor.
İŞVEREN ÜCRETLE BİRLİKTE ÖDER
İşverenin AGİ tutarının, o ayki ücretiyle birlikte ücretliye nakden ödenmesi gerekiyor. Aksi takdirde, ücretliye nakden ödenmeyen AGİ, işverenler tarafından haksız yere yapılan bir mahsup işlemi niteliği taşıyacak. Eksik beyan edilmiş kesinti sayılarak, bu vergiler için de işverenler hakkında cezalı alınıyor. Bu avantajdan, ücret seviyesi ne olursa olsun, medeni durumları aynı olan gerçek usulde ücret geliri elde eden tüm ücretliler aynı ölçüde yararlanıyor.
Yani eşi çalışmayan ve dört çocuğu üzerinden sistemden yararlanan bir asgari ücretli ile aynı şartlarda eşi çalışmayan ve dört çocuğu bulunan ve 10 bin lira ücret alan bir ücretlinin alacağı AGİ tutarı aynı oluyor.