{"id":2620,"date":"2018-03-14T09:21:06","date_gmt":"2018-03-14T06:21:06","guid":{"rendered":"https:\/\/www.ozgurguler.net\/blog\/?p=2620"},"modified":"2018-03-14T09:21:06","modified_gmt":"2018-03-14T06:21:06","slug":"hastalik-ferdi-kaza-sigortasi-primlerinin-calisan-ve-isveren-acisindan-avantajlari","status":"publish","type":"post","link":"https:\/\/www.ozgurguler.net\/blog\/hastalik-ferdi-kaza-sigortasi-primlerinin-calisan-ve-isveren-acisindan-avantajlari\/","title":{"rendered":"HASTALIK\/FERD\u0130 KAZA S\u0130GORTASI PR\u0130MLER\u0130N\u0130N \u00c7ALI\u015eAN VE \u0130\u015eVEREN A\u00c7ISINDAN AVANTAJLARI"},"content":{"rendered":"

Vergi Avantajlar\u0131<\/h1>\n

HASTALIK\/FERD\u0130 KAZA S\u0130GORTASI PR\u0130MLER\u0130N\u0130N \u00c7ALI\u015eAN VE \u0130\u015eVEREN A\u00c7ISINDAN AVANTAJLARI<\/h2>\n

YASAL MEVZUAT<\/h3>\n

1-Vergisel Boyutu<\/h3>\n

\u00d6zel \u015fah\u0131s sigorta prim tutarlar\u0131 ve bireysel emeklilik sistemine \u00f6denen katk\u0131 paylar\u0131na ili\u015fkin vergisel d\u00fczenlemeler 193 Say\u0131l\u0131 Gelir Vergisi Kanunu’nda yap\u0131lm\u0131\u015ft\u0131r. \u00d6ncelikle bu kanunun 40. maddesinde, safi kazanc\u0131n tespit edilmesinde indirilecek giderler say\u0131lm\u0131\u015f olup an\u0131lan maddenin 9. bendinde,\u00a0“\u0130\u015fverenler taraf\u0131ndan \u00fccretliler ad\u0131na bireysel emeklilik sistemine \u00f6denen katk\u0131 paylar\u0131.<\/strong>\u00a0(Gerek i\u015fverenler gerekse \u00fccretliler taraf\u0131ndan bireysel emeklilik sistemine \u00f6denen ve vergi matrah\u0131n\u0131n tespitinde dikkate al\u0131nan katk\u0131 paylar\u0131n\u0131n toplam\u0131 bu Kanunun 63’\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (3) numaral\u0131 bendinde belirlenen oran ve haddi a\u015famaz.)” h\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n

Ayr\u0131ca ayn\u0131 kanunun 63’\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n, 4697 say\u0131l\u0131 Kanunun 4’\u00fcnc\u00fc maddesiyle de\u011fi\u015ftirilen ve 07\/10\/2001 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 3’\u00fcnc\u00fc bendi kapsam\u0131nda; “sigortan\u0131n veya emeklilik s\u00f6zle\u015fmesinin T\u00fcrkiye’de k\u00e2in ve merkezi T\u00fcrkiye’de bulunan bir sigorta veya emeklilik \u015firketi nezdinde akdedilmi\u015f olmas\u0131 \u015fart\u0131yla;\u00a0\u00fccretlinin \u015fahs\u0131na, e\u015fine ve k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131na ait hayat, \u00f6l\u00fcm, kaza, hastal\u0131k, sakatl\u0131k, i\u015fsizlik, anal\u0131k, do\u011fum ve tahsil gibi \u015fah\u0131s sigorta poli\u00e7eleri i\u00e7in hizmet erbab\u0131 taraf\u0131ndan \u00f6denen primler ile bireysel emeklilik sistemine \u00f6denen katk\u0131 paylar\u0131, \u00fccretin safi tutar\u0131n\u0131n tespitinde indirim konusu yap\u0131labilecektir.”<\/strong>\u00a0denilmektedir.<\/p>\n

Yine ayn\u0131 bent h\u00fckm\u00fcne g\u00f6re; indirim konusu yap\u0131lacak prim, aidat ve katk\u0131lar\u0131n toplam\u0131, \u00f6dendi\u011fi ayda elde edilen \u00fccretin\u00a0%10’unu (bireysel emeklilik sistemi d\u0131\u015f\u0131ndaki \u015fah\u0131s sigorta poli\u00e7eleri i\u00e7in \u00f6denen primlerde, \u00f6dendi\u011fi ayda elde edilen \u00fccretin %5’ini) ve y\u0131ll\u0131k olarak asgari \u00fccretin y\u0131ll\u0131k tutar\u0131n\u0131 a\u015famaz.<\/strong><\/p>\n

Yukar\u0131da say\u0131lan kanun maddelerinin yan\u0131nda bu konuyla ilgili uygulaman\u0131n nas\u0131l yap\u0131laca\u011f\u0131n\u0131n \u00f6rneklerle a\u00e7\u0131kland\u0131\u011f\u0131\u00a03 Seri Numaral\u0131 Gelir Vergisi Sirk\u00fcleri ile 147 ve 256 seri numaral\u0131 Gelir Vergisi Tebli\u011fi<\/strong>\u00a0ve i\u015fverenler taraf\u0131ndan \u00fccretliler ad\u0131na \u00f6denen katk\u0131 paylar\u0131n\u0131n ticari kazanc\u0131n tespitinde ne \u015fekilde indirilece\u011fini a\u00e7\u0131klayan\u00a059 Seri Numaral\u0131 Gelir Vergisi Sirk\u00fcleri<\/strong>\u00a0de bu \u00f6demelerin ne \u015fekilde vergilendirilece\u011finin a\u00e7\u0131klanmas\u0131na yard\u0131mc\u0131 olmaktad\u0131r.<\/p>\n

2-SGK Boyutu<\/h2>\n

5510 say\u0131l\u0131 Kanunun 01.10.2008 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 80’inci maddesinin birinci f\u0131kra (b) bendine g\u00f6re prime tabi tutulmayacak kazan\u00e7lar a\u015fa\u011f\u0131daki gibi tan\u0131mlanm\u0131\u015ft\u0131r:<\/p>\n

“Ayni yard\u0131mlar ve \u00f6l\u00fcm, do\u011fum ve evlenme yard\u0131mlar\u0131, g\u00f6rev yolluklar\u0131, seyyar g\u00f6rev tazminat\u0131, k\u0131dem tazminat\u0131, i\u015f sonu tazminat\u0131 veya k\u0131dem tazminat\u0131 mahiyetindeki toplu \u00f6deme, ke\u015fif \u00fccreti, ihbar ve kasa tazminatlar\u0131 ile Kurumca tutarlar\u0131 y\u0131llar itibar\u0131yla belirlenecek yemek, \u00e7ocuk ve aile zamlar\u0131, i\u015fverenler taraf\u0131ndan sigortal\u0131lar i\u00e7in\u00a0\u00f6zel sa\u011fl\u0131k sigortalar\u0131na ve bireysel emeklilik sistemine \u00f6denen ve ayl\u0131k toplam\u0131 asgari \u00fccretin %30’unu ge\u00e7meyen \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi ve bireysel emeklilik katk\u0131 paylar\u0131 tutarlar\u0131,<\/strong>\u00a0prime esas kazanca tabi tutulmaz.”<\/p>\n

\u00c7ALI\u015eANLAR TARAFINDAN \u00d6DENEN HASTALIK\/FERD\u0130 KAZA S\u0130GORTASI POL\u0130\u00c7ELER\u0130<\/h2>\n

\u00c7al\u0131\u015fanlar\u0131n kendilerinin \u00f6demi\u015f olduklar\u0131 hastal\u0131k\/ferdi kaza primi \u00f6demelerinin net \u00fccret hesab\u0131 yap\u0131l\u0131rken gelir vergisi matrah\u0131ndan indirim konusu yap\u0131labilmesi a\u015fa\u011f\u0131daki \u015fartlar\u0131n birlikte ger\u00e7ekle\u015fmesi gerekmektedir.<\/p>\n

    \n
  • Sigortan\u0131n veya emeklilik s\u00f6zle\u015fmesinin T\u00fcrkiye’de kain ve merkezi T\u00fcrkiye’de bulunan bir sigorta veya emeklilik \u015firketi nezdinde akdedilmi\u015f olmas\u0131,<\/li>\n
  • \u00dccretlinin \u015fahs\u0131na, e\u015fine ve k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131na ait olmas\u0131,<\/li>\n
  • Hayat, \u00f6l\u00fcm, kaza, hastal\u0131k, sakatl\u0131k, i\u015fsizlik, anal\u0131k, do\u011fum ve tahsil gibi \u015fah\u0131s sigorta poli\u00e7eleri i\u00e7in hizmet erbab\u0131 taraf\u0131ndan \u00f6denen primler,<\/li>\n
  • \u015eah\u0131s sigorta primleri i\u00e7in \u00f6dendi\u011fi ayda elde edilen br\u00fct \u00fccretin %5′ i,<\/li>\n
  • Bireysel emeklilik katk\u0131 paylar\u0131 ve \u015fah\u0131s sigorta primlerinin beraber \u00f6denmesi durumunda toplamda \u00f6dendi\u011fi ayda elde edilen br\u00fct \u00fccretin %10’u, ( toplam indirim i\u00e7inde \u015fah\u0131s sigorta primleri i\u00e7in %5′ lik s\u0131n\u0131r ayr\u0131ca aran\u0131r.)<\/li>\n
  • Bir y\u0131l i\u00e7inde indirilen bireysel emeklilik katk\u0131 paylar\u0131 ve \u015fah\u0131s sigorta primlerinin toplam\u0131 asgari \u00fccretin br\u00fct tutar\u0131n\u0131n y\u0131ll\u0131k toplam\u0131n\u0131 ge\u00e7emez.<\/li>\n
  • \u00d6demelerin fiilen yap\u0131ld\u0131\u011f\u0131n\u0131n belgelendirilmesi gerekir<\/li>\n<\/ul>\n

    Bordroda G\u00f6sterilmesi<\/h2>\n

    Yukar\u0131daki a\u00e7\u0131klamalar \u00e7er\u00e7evesinde br\u00fct \u00fccreti 2.500 TL olan bir ki\u015finin 120 TL’lik Hastal\u0131k \/ Ferdi Kaza Sigortas\u0131 primi \u00f6demesi ve \u00f6dememesi durumundaki net gelir de\u011fi\u015fimi kar\u015f\u0131la\u015ft\u0131rmal\u0131 olarak a\u015fa\u011f\u0131daki \u00f6rnek bordroda g\u00f6sterilmi\u015ftir. (Gelir vergisi oran\u0131 \u00fccretliler tarifesi ikinci dilimi olan %20 olarak al\u0131nm\u0131\u015ft\u0131r)<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    <\/td>\nHASTALIK \/ FERD\u0130 KAZA S\u0130GORTASI PR\u0130M\u0130 \u00d6DED\u0130\u011e\u0130NDE<\/td>\nHASTALIK \/ FERD\u0130 KAZA S\u0130GORTASI PR\u0130M\u0130 \u00d6DENMED\u0130\u011e\u0130NDE<\/td>\n<\/tr>\n
    BR\u00dcT \u00dcCRET<\/td>\n2.500,00<\/td>\n2.500,00<\/td>\n<\/tr>\n
    SGK PR\u0130M\u0130 \u00c7ALI\u015eAN PAYI ( Br\u00fct \u00dccret * %14)<\/td>\n350,00<\/td>\n350,00<\/td>\n<\/tr>\n
    \u0130\u015eS\u0130ZL\u0130K S\u0130GORTASI PR\u0130M\u0130 \u00c7ALI\u015eAN PAYI ( Br\u00fct \u00dccret * %1)<\/td>\n25,00<\/td>\n25,00<\/td>\n<\/tr>\n
    GEL\u0130R VERG\u0130S\u0130 MATRAHI<\/td>\n2.125,00<\/td>\n2.125,00<\/td>\n<\/tr>\n
    GEL\u0130R VERG\u0130S\u0130 ORANI<\/td>\n0,20<\/td>\n0,20<\/td>\n<\/tr>\n
    HASTALIK \/ FERD\u0130 KAZA S\u0130GORTASI PR\u0130M\u0130 \u00d6DEMES\u0130<\/td>\n120,00<\/td>\n0,00<\/td>\n<\/tr>\n
    HASTALIK \/ FERD\u0130 KAZA S\u0130GORTASI PR\u0130M\u0130 \u00d6DEMES\u0130 SONRASI GEL\u0130R VERG\u0130S\u0130 MATRAHI<\/td>\n2.005,00<\/td>\n2.125,00<\/td>\n<\/tr>\n
    GEL\u0130R VERG\u0130S\u0130 ( GV Matrah\u0131 * %20)<\/td>\n401,00<\/td>\n425,00<\/td>\n<\/tr>\n
    DAMGA VERG\u0130S\u0130 ( Br\u00fct \u00dccret * %0,6)<\/td>\n16,50<\/td>\n16,50<\/td>\n<\/tr>\n
    NET \u00dcCRET<\/td>\n1.707,50<\/td>\n1.683,50<\/td>\n<\/tr>\n
    VERG\u0130 AVANTAJI<\/td>\n<\/td>\n24,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u00d6rnekten de anla\u015f\u0131laca\u011f\u0131 \u00fczere 120 TL tutar\u0131ndaki Hastal\u0131k \/ Ferdi Kaza sigorta primi \u00f6demesinin, sistemdeki vergi avantaj\u0131 sebebiyle 24 TL’si \u00fccretli \u00e7al\u0131\u015fana iade olmaktad\u0131r. Di\u011fer ifade ile \u00f6denen Hastal\u0131k \/ Ferdi Kaza primi net 96-TL’dir.<\/p>\n

    \u0130\u015eVERENLER TARAFINDAN \u00c7ALI\u015eANLAR \u0130\u00c7\u0130N \u00d6DENEN HASTALIK\/FERD\u0130 KAZA S\u0130GORTASI POL\u0130\u00c7ELER\u0130<\/h2>\n

    1-Vergisel Boyutu<\/h3>\n

    Gelir Vergisi Kanunu’nun (GVK) 40. maddesinin 1 numaral\u0131 bendinde, “Ticari kazanc\u0131n elde edilmesi ve idame ettirilmesi i\u00e7in yap\u0131lan genel giderlerin safi kazanc\u0131n tespit edilmesinde, ticari kazan\u00e7tan indirilece\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Genel giderler i\u00e7erisinde personele yap\u0131lan ve \u00fccret kapsam\u0131na giren \u00f6demelerde yer almaktad\u0131r.<\/p>\n

    59 Seri Numaral\u0131 Gelir Vergisi Sirk\u00fclerinde, “\u0130\u015fverenlerce \u00f6denen di\u011fer \u015fah\u0131s sigorta primleri, i\u015fle ilgili olarak ticari kazanc\u0131n elde edilmesi ve idame ettirilmesi i\u00e7in \u00f6denen \u00fccret kapsam\u0131nda oldu\u011fundan, Gelir Vergisi Kanununun 40’\u0131nc\u0131 maddesinin (1) numaral\u0131 bendi \u00e7er\u00e7evesinde genel gider olarak her hangi bir tutar ve oran s\u0131n\u0131rlamas\u0131 olmaks\u0131z\u0131n indirim konusu yap\u0131labilecektir. \u00d6te yandan, s\u00f6z konusu primler, \u00f6dendi\u011fi ayda elde edilen \u00fccretin %5’ini ve y\u0131ll\u0131k olarak asgari \u00fccretin y\u0131ll\u0131k tutar\u0131n\u0131 a\u015fmamak \u00fczere hizmet erbab\u0131n\u0131n safi \u00fccret tutar\u0131n\u0131n belirlenmesi s\u0131ras\u0131nda indirim konusu yap\u0131labilecektir” denilmektedir.<\/p>\n

    Bu \u00e7er\u00e7evede, hizmet erbab\u0131 ad\u0131na i\u015fveren taraf\u0131ndan \u00f6denen sigorta primleri, (hayat ve ferdi kaza sigortas\u0131 primleri gibi) \u00fccret olarak kabul edildi\u011fine g\u00f6re, GVK’n\u0131n 40. maddesinin 1 numaral\u0131 bendi uyar\u0131nca, ticari kazanc\u0131n safi tutar\u0131n\u0131n tespitinde, genel gider olarak dikkate al\u0131nmas\u0131 ve i\u015fverenler taraf\u0131ndan \u00e7al\u0131\u015fanlar\u0131 ad\u0131na \u00f6denen sigorta primlerinin, \u00f6dendi\u011fi ayda elde edilen \u00fccretin %5’ini ve y\u0131ll\u0131k olarak asgari \u00fccretin y\u0131ll\u0131k tutar\u0131n\u0131 a\u015fmamak \u00fczere safi \u00fccret tutar\u0131n\u0131n tespitinde indirim konusu yap\u0131lmas\u0131 gerekmektedir.<\/p>\n

    Bu durumda, i\u015fverenlerin \u00fccretliler ad\u0131na \u00f6dedikleri \u015fah\u0131s sigorta primleri, i\u015fveren ve \u00fccretliler a\u00e7\u0131s\u0131ndan vergi y\u00f6n\u00fcnde bir y\u00fck getirmemekte aksine avantaj sa\u011flamaktad\u0131r.<\/p>\n

    2-SGK Boyutu<\/h3>\n

    En ba\u015fta yap\u0131lan a\u00e7\u0131klamaya istinaden 5510 say\u0131l\u0131 kanunda yap\u0131lan d\u00fczenleme, \u00f6zel sa\u011fl\u0131k sigortas\u0131 ve bireysel emeklilikler i\u00e7in yap\u0131ld\u0131\u011f\u0131ndan bunlar d\u0131\u015f\u0131nda kalan Hastal\u0131k \/ Ferdi Kaza sigortas\u0131 i\u00e7in i\u015fverence yap\u0131lan t\u00fcm \u00f6demeler \u00e7al\u0131\u015fana sa\u011flanan menfaat kabul edilerek prime esas kazanca dahil edilmesi gerekmektedir.<\/p>\n

    \u0130\u015fverenlere, \u00e7al\u0131\u015fanlar\u0131na tabi olduklar\u0131 yasal sosyal g\u00fcvenlik haklar\u0131n\u0131 tamamlay\u0131c\u0131 ve ilave g\u00fcvence verebilecekleri bir \u00fcr\u00fcn olarak sunulan hastal\u0131k\/ferdi kaza sigortalar\u0131, \u0130\u015fverenlere vergi muafiyeti d\u0131\u015f\u0131nda \u00e7al\u0131\u015fan memnuniyetini ve \u00e7al\u0131\u015fanlar\u0131n i\u015fyerine ba\u011f\u0131ml\u0131l\u0131\u011f\u0131n\u0131 sa\u011flamalar\u0131 a\u00e7\u0131s\u0131ndan ekstra maliyet avantajlar\u0131 sa\u011flayacakt\u0131r.<\/p>\n

    Bordroda G\u00f6sterilmesi<\/h3>\n

    \u00d6rnek 1:<\/strong>A\u015fa\u011f\u0131daki \u00f6rnekte i\u015fveren, br\u00fct \u00fccreti 3.000 TL olan personeli ad\u0131na 140 TL’lik prim \u00f6demesi olan bir Hastal\u0131k \/ Ferdi Kaza sigortas\u0131 poli\u00e7esi yapt\u0131rm\u0131\u015f ve ilgili \u00f6demeyi giderle\u015ftirebilmesi i\u00e7in yukar\u0131da yap\u0131lan yasal a\u00e7\u0131klamalara g\u00f6re bordro d\u00fczenlemi\u015ftir. Prim \u00d6demesi %5’lik s\u0131n\u0131r\u0131n (150,00_TL ) alt\u0131nda kald\u0131\u011f\u0131ndan safi \u00fccretin tespitinde indirim olarak kullan\u0131lm\u0131\u015ft\u0131r.<\/p>\n

    \n\n\n\n\n\n
    <\/td>\nMatrahlar<\/td>\nHesaplanan<\/td>\nNET \u00dcCRET<\/td>\n\u0130\u015eVEREN MAL\u0130YET\u0130<\/td>\n<\/tr>\n
    BR\u00dcT \u00dcCRET<\/td>\nSGK MATRAHI<\/td>\nGEL\u0130R VERG\u0130S\u0130 MATRAHI<\/td>\nDAMGA VERG\u0130S\u0130 MATRAHI<\/td>\nSGK \u0130\u015e\u00c7\u0130(%14)<\/td>\n\u0130\u015eS. \u0130\u015e\u00c7\u0130 (%1)<\/td>\nGEL\u0130R VERG\u0130S\u0130 (%20)<\/td>\nDAMGA VERG\u0130S\u0130 (%0,66)<\/td>\nSGK \u0130\u015eV. (%19,5)<\/td>\n\u0130\u015eS. \u0130\u015eV. (%2)<\/td>\nMAL\u0130YET<\/td>\n<\/tr>\n
    3.000,00<\/td>\n3.000,00<\/td>\n2.550,00<\/td>\n3.000,00<\/td>\n420,00<\/td>\n30,00<\/td>\n510,00<\/td>\n19,80<\/td>\n2.020,20<\/td>\n585,00<\/td>\n60,00<\/td>\n3.645,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

    Yukar\u0131daki bordroda \u00e7al\u0131\u015fan\u0131n \u00e7al\u0131\u015fma kar\u015f\u0131l\u0131\u011f\u0131 ald\u0131\u011f\u0131 br\u00fct \u00fccretine i\u015fveren taraf\u0131ndan \u00f6denen hastal\u0131k\/ferdi kaza sigorta primlerinin br\u00fct tutarlar\u0131\u00a0(Br\u00fct Tutar= Net \u00dccret+SGK \u0130\u015f\u00e7i+\u0130\u015fs. \u0130\u015f\u00e7i+Damga Vergisi)<\/strong>\u00a0eklenmi\u015f, gelir vergisinin hesaplanmas\u0131nda ise \u00f6denen prim tutar\u0131 safi \u00fccretin tespiti i\u00e7in matrahtan indirilmi\u015ftir. \u00c7al\u0131\u015fan\u0131n net \u00fccretine bak\u0131ld\u0131\u011f\u0131nda normal br\u00fct \u00fccretten hesaplananla, hastal\u0131k\/ferdi kaza sigorta primi eklenmi\u015f br\u00fct \u00fccretten hesaplanan aras\u0131nda herhangi bir de\u011fi\u015fiklik olmad\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. \u00d6denen prim bordro ile ili\u015fkilendirilmi\u015f, ancak \u00f6demesi Sigorta \u015eirketi’ne yap\u0131lm\u0131\u015ft\u0131r. Bu bordronun detay\u0131 ise a\u015fa\u011f\u0131daki bordrolarla a\u00e7\u0131klanabilecektir.<\/p>\n

    NORMAL \u00dcCRET BORDROSU<\/h2>\n
    \n\n\n\n\n\n
    <\/td>\nMatrahlar<\/td>\nHesaplanan<\/td>\nNET \u00dcCRET<\/td>\n\u0130\u015eVEREN MAL\u0130YET\u0130<\/td>\n<\/tr>\n
    BR\u00dcT \u00dcCRET<\/td>\nSGK MATRAHI<\/td>\nGEL\u0130R VERG\u0130S\u0130 MATRAHI<\/td>\nDAMGA VERG\u0130S\u0130 MATRAHI<\/td>\nSGK \u0130\u015e\u00c7\u0130(%14)<\/td>\n\u0130\u015eS. \u0130\u015e\u00c7\u0130 (%1)<\/td>\nGEL\u0130R VERG\u0130S\u0130 (%20)<\/td>\nDAMGA VERG\u0130S\u0130 (%0,66)<\/td>\nSGK \u0130\u015eV. (%19,5)<\/td>\n\u0130\u015eS. \u0130\u015eV. (%2)<\/td>\nMAL\u0130YET<\/td>\n<\/tr>\n
    3.000,00<\/td>\n3.000,00<\/td>\n2.550,00<\/td>\n3.000,00<\/td>\n420,00<\/td>\n30,00<\/td>\n510,00<\/td>\n19,80<\/td>\n2.020,20<\/td>\n585,00<\/td>\n60,00<\/td>\n3.645,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

    HASTALIK\/FERD\u0130 KAZA S\u0130GORTASI BORDROSU<\/h2>\n
    \n\n\n\n\n\n
    <\/td>\nMatrahlar<\/td>\nHesaplanan<\/td>\n\u00d6DENEN NET PR\u0130M<\/td>\n\u0130\u015eVEREN MAL\u0130YET\u0130<\/td>\n<\/tr>\n
    \u00d6DENEN BR\u00dcT PR\u0130M<\/td>\nSGK MATRAHI<\/td>\nGEL\u0130R VERG\u0130S\u0130 MATRAHI<\/td>\nDAMGA VERG\u0130S\u0130 MATRAHI<\/td>\nSGK \u0130\u015e\u00c7\u0130(%14)<\/td>\n\u0130\u015eS. \u0130\u015e\u00c7\u0130 (%1)<\/td>\nGEL\u0130R VERG\u0130S\u0130 (%20)<\/td>\nDAMGA VERG\u0130S\u0130 (%0,66)<\/td>\nSGK \u0130\u015eV. (%19,5)<\/td>\n\u0130\u015eS. \u0130\u015eV. (%2)<\/td>\nMAL\u0130YET<\/td>\n<\/tr>\n
    166,00<\/td>\n166,00<\/td>\n0,00<\/td>\n166,00<\/td>\n23,24<\/td>\n1,66<\/td>\n0,00<\/td>\n1,10<\/td>\n140,00<\/td>\n32,37<\/td>\n3,32<\/td>\n201,69<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

    \u0130\u015fveren, \u00f6dedi\u011fi 140,00-TL’lik prime kar\u015f\u0131l\u0131k SGK ve \u0130\u015fsizlik \u0130\u015fveren paylar\u0131n\u0131n ilave edilmesiyle toplamda 201,69-TL’lik bir maliyete katlanacak;<\/strong>\u00a0ancak \u00f6deme bordroya dahil edildi\u011finden Gelir Vergisi kanununun ilgili h\u00fck\u00fcmleri gere\u011fi \u00fccret olarak giderle\u015ftirebilecektir.<\/p>\n

    Yukar\u0131daki \u00f6rnek \u00f6denen Hastal\u0131k \/ Ferdi Kaza sigortas\u0131 prim tutar\u0131n\u0131n \u00e7al\u0131\u015fan\u0131n ilgili ayda elde etti\u011fi br\u00fct \u00fccretin %5’ini ve y\u0131ll\u0131k olarak br\u00fct asgari \u00fccreti ge\u00e7memi\u015f oldu\u011fu varsay\u0131m\u0131 alt\u0131nda d\u00fczenlenmi\u015ftir.<\/p>\n

    Br\u00fct \u00fccretin %5’i ve br\u00fct asgari \u00fccretin y\u0131ll\u0131k tutar\u0131n\u0131 a\u015fan Hastal\u0131k \/ Ferdi Kaza sigortas\u0131 primi \u00f6demelerinde, yani yukar\u0131daki durumun d\u0131\u015f\u0131nda, \u00fcst s\u0131n\u0131rlar\u0131 a\u015fan prim \u00f6demelerinde a\u015fan k\u0131s\u0131m bordroda \u00fccret \u00f6demesi \u015feklinde de\u011ferlendirilip ayr\u0131ca gelir vergisi ve damga vergisi y\u00f6n\u00fcnden de br\u00fcte tabi tutulacakt\u0131r.<\/p>\n

    \u00d6rnek 2:<\/strong>3,000-TL. br\u00fct \u00fccreti olan ve %20’lik vergi diliminde bulunan bir \u00e7al\u0131\u015fan\u0131 i\u00e7in i\u015fveren taraf\u0131ndan br\u00fct \u00fccretinin %5’lik s\u0131n\u0131r\u0131n\u0131n \u00fczerinde \u015fah\u0131s sigortas\u0131 primi \u00f6denmesine ili\u015fkin \u00f6rnek a\u015fa\u011f\u0131dad\u0131r. Hastal\u0131k \/ Ferdi Kaza sigortas\u0131 prim ise 190-TL olarak \u00f6rneklendirilmi\u015ftir. %5’lik s\u0131n\u0131r\u0131 (150,00-TL) a\u015fan 40,00-TL vergi mevzuat\u0131 a\u00e7\u0131s\u0131ndan net \u00fccret kabul edilerek vergi dahil br\u00fctle\u015ftirilecektir.<\/p>\n

    \n\n\n\n\n\n
    <\/td>\nMatrahlar<\/td>\nHesaplanan<\/td>\nS\u0130GORTA \u015e\u0130RKET\u0130’NE \u00d6DENEN TUTAR<\/td>\n<\/td>\n\u0130\u015eVEREN MAL\u0130YET\u0130<\/td>\n<\/tr>\n
    BR\u00dcT \u00dcCRET<\/td>\nSGK MATRAHI<\/td>\nGEL\u0130R VERG\u0130S\u0130 MATRAHI<\/td>\nDAMGA VERG\u0130S\u0130 MATRAHI<\/td>\nSGK \u0130\u015e\u00c7\u0130(%14)<\/td>\n\u0130\u015eS. \u0130\u015e\u00c7\u0130 (%1)<\/td>\nGEL\u0130R VERG\u0130S\u0130 (%20)<\/td>\nDAMGA VERG\u0130S\u0130 (%0,66)<\/td>\nNET \u00d6DENEN \u00dcCRET<\/td>\nSGK \u0130\u015eV. (%19,5)<\/td>\n\u0130\u015eS. \u0130\u015eV. (%2)<\/td>\nMAL\u0130YET<\/td>\n<\/tr>\n
    3.237,25<\/td>\n3.237,25<\/td>\n2.600,49<\/td>\n3.237,25<\/td>\n453,25<\/td>\n32,37<\/td>\n520,10<\/td>\n21,37<\/td>\n190,00<\/td>\n2.020,19<\/td>\n631,26<\/td>\n64,75<\/td>\n3.933,26<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

    Yukar\u0131daki bordroda \u00e7al\u0131\u015fan\u0131n \u00e7al\u0131\u015fma kar\u015f\u0131l\u0131\u011f\u0131 ald\u0131\u011f\u0131 br\u00fct \u00fccretine i\u015fveren taraf\u0131ndan \u00f6denen hastal\u0131k\/ferdi kaza sigorta primlerinin br\u00fct tutarlar\u0131 eklenmi\u015f, gelir vergisinin hesaplanmas\u0131nda ise yaln\u0131zca s\u0131n\u0131r\u0131n alt\u0131n kalan 150,00-TL’lik k\u0131s\u0131m \u00f6denen prim tutar\u0131 safi \u00fccretin tespiti i\u00e7in matrahtan indirilmi\u015ftir. S\u0131n\u0131r\u0131 a\u015fan k\u0131s\u0131m i\u00e7in ise vergiye de tabi tutularak br\u00fctle\u015ftirme yap\u0131lm\u0131i\u015ft\u0131r. \u00c7al\u0131\u015fan\u0131n net \u00fccretine bak\u0131ld\u0131\u011f\u0131nda normal br\u00fct \u00fccretten hesaplananla, hastal\u0131k\/ferdi kaza sigorta primi eklenmi\u015f br\u00fct \u00fccretten hesaplanan aras\u0131nda herhangi bir de\u011fi\u015fiklik olmad\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. \u00d6denen prim bordro ile ili\u015fkilendirilmi\u015f, ancak \u00f6demesi Sigorta \u015eirketi’ne yap\u0131lm\u0131\u015ft\u0131r. Bu bordronun detay\u0131 ise a\u015fa\u011f\u0131daki bordrolarla a\u00e7\u0131klanabilecektir.<\/p>\n

    NORMAL BORDRO<\/h2>\n
    \n\n\n\n\n\n
    <\/td>\nMatrahlar<\/td>\nHesaplanan<\/td>\nNET \u00dcCRET<\/td>\n\u0130\u015eVEREN MAL\u0130YET\u0130<\/td>\n<\/tr>\n
    BR\u00dcT \u00dcCRET<\/td>\nSGK MATRAHI<\/td>\nGEL\u0130R VERG\u0130S\u0130 MATRAHI<\/td>\nDAMGA VERG\u0130S\u0130 MATRAHI<\/td>\nSGK \u0130\u015e\u00c7\u0130(%14)<\/td>\n\u0130\u015eS. \u0130\u015e\u00c7\u0130 (%1)<\/td>\nGEL\u0130R VERG\u0130S\u0130 (%20)<\/td>\nDAMGA VERG\u0130S\u0130 (%0,66)<\/td>\nSGK \u0130\u015eV. (%19,5)<\/td>\n\u0130\u015eS. \u0130\u015eV. (%2)<\/td>\nMAL\u0130YET<\/td>\n<\/tr>\n
    3.000,00<\/td>\n3.000,00<\/td>\n2.550,00<\/td>\n3.000,00<\/td>\n420,00<\/td>\n30,00<\/td>\n510,00<\/td>\n19,80<\/td>\n2.020,20<\/td>\n585,00<\/td>\n60,00<\/td>\n3.645,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

    VERG\u0130S\u0130Z HASTALIK\/FERD\u0130 KAZA<\/h2>\n
    \n\n\n\n\n\n
    <\/td>\nMatrahlar<\/td>\nHesaplanan<\/td>\n\u00d6DENEN NET PR\u0130M<\/td>\n\u0130\u015eVEREN MAL\u0130YET\u0130<\/td>\n<\/tr>\n
    \u00d6DENEN BR\u00dcT PR\u0130M<\/td>\nSGK MATRAHI<\/td>\nGEL\u0130R VERG\u0130S\u0130 MATRAHI<\/td>\nDAMGA VERG\u0130S\u0130 MATRAHI<\/td>\nSGK \u0130\u015e\u00c7\u0130(%14)<\/td>\n\u0130\u015eS. \u0130\u015e\u00c7\u0130 (%1)<\/td>\nGEL\u0130R VERG\u0130S\u0130 (%20)<\/td>\nDAMGA VERG\u0130S\u0130 (%0,66)<\/td>\nSGK \u0130\u015eV. (%19,5)<\/td>\n\u0130\u015eS. \u0130\u015eV. (%2)<\/td>\nMAL\u0130YET<\/td>\n<\/tr>\n
    177,85<\/td>\n177,85<\/td>\n0,00<\/td>\n177,85<\/td>\n24,90<\/td>\n1,78<\/td>\n0,00<\/td>\n1,17<\/td>\n150,00<\/td>\n34,68<\/td>\n3,56<\/td>\n216,09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

    \u00d6denen 190,00-TL’lik primin, gelir vergisinin hesaplanmas\u0131nda yaln\u0131zca s\u0131n\u0131r\u0131n alt\u0131n kalan 150,00-TL’lik k\u0131s\u0131m \u00f6denen prim tutar\u0131 safi \u00fccretin tespiti i\u00e7in matrahtan indirilmi\u015ftir.\u00a0(Br\u00fct Tutar= Net \u00dccret+SGK \u0130\u015f\u00e7i+\u0130\u015fs. \u0130\u015f\u00e7i+Damga Vergisi)<\/strong><\/p>\n

    VERG\u0130L\u0130 HASTALIK\/FERD\u0130 KAZA<\/h2>\n
    \n\n\n\n\n\n
    <\/td>\nMatrahlar<\/td>\nHesaplanan<\/td>\n\u00d6DENEN NET PR\u0130M<\/td>\n\u0130\u015eVEREN MAL\u0130YET\u0130<\/td>\n<\/tr>\n
    \u00d6DENEN BR\u00dcT PR\u0130M<\/td>\nSGK MATRAHI<\/td>\nGEL\u0130R VERG\u0130S\u0130 MATRAHI<\/td>\nDAMGA VERG\u0130S\u0130 MATRAHI<\/td>\nSGK \u0130\u015e\u00c7\u0130(%14)<\/td>\n\u0130\u015eS. \u0130\u015e\u00c7\u0130 (%1)<\/td>\nGEL\u0130R VERG\u0130S\u0130 (%20)<\/td>\nDAMGA VERG\u0130S\u0130 (%0,66)<\/td>\nSGK \u0130\u015eV. (%19,5)<\/td>\n\u0130\u015eS. \u0130\u015eV. (%2)<\/td>\nMAL\u0130YET<\/td>\n<\/tr>\n
    59,40<\/td>\n59,40<\/td>\n50,49<\/td>\n59,40<\/td>\n8,32<\/td>\n0,59<\/td>\n10,10<\/td>\n0,39<\/td>\n40,00<\/td>\n11,58<\/td>\n1,19<\/td>\n72,17<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

    S\u0131n\u0131r\u0131 a\u015fan 40,00-TL vergi de dahil edilerek br\u00fctle\u015ftirilmi\u015ftir.(Br\u00fct Tutar= Net \u00dccret+SGK \u0130\u015f\u00e7i+\u0130\u015fs. \u0130\u015f\u00e7i+Gelir vergisi+Damga Vergisi)<\/strong><\/p>\n

    \u0130\u015fveren, \u00f6dedi\u011fi 190,00-TL’lik hastal\u0131k\/ferdi kaza sigorta primine ek olarak 98,26-TL, toplamda 288,26-TL’lik bir maliyete katlanmak zorundad\u0131r.<\/p>\n

    BEYANA TAB\u0130 GEL\u0130R VERG\u0130S\u0130 M\u00dcKELLEFLER\u0130 A\u00c7ISINDAN \u00d6DENEN PR\u0130MLER<\/h2>\n

    Gelir Vergisi Kanunu’nun 89\/1 maddesine g\u00f6re; beyana tabi gelir vergisi m\u00fckellefleri, kendilerine, e\u015flerine ve k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131na ait Hastal\u0131k \/ Ferdi Kaza sigortas\u0131 primlerinin (Br\u00fct asgari \u00fccretin bir y\u0131ll\u0131k tutar\u0131n\u0131 a\u015fmamak ve primlerin, gelirin elde edildi\u011fi y\u0131lda \u00f6denmi\u015f olmas\u0131 \u015fart\u0131yla) beyan ettikleri gelirlerinin %5’ine isabet eden tutar\u0131 ilgili beyannameye dahil olan gelirlerinden indirebilirler. E\u015f ve \u00e7ocuklar kendileri i\u00e7in ayr\u0131 beyanname vermeleri halinde bunlara ait primler kendi gelirlerinden indirilir. \u00d6rnek tablo a\u015fa\u011f\u0131da g\u00f6sterilmi\u015ftir:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
    <\/td>\nHASTALIK \/ FERD\u0130 KAZA S\u0130GORTASI PR\u0130M\u0130 \u00d6DED\u0130\u011e\u0130NDE<\/td>\nHASTALIK \/ FERD\u0130 KAZA S\u0130GORTASI PR\u0130M\u0130 \u00d6DENMED\u0130\u011e\u0130NDE<\/td>\n<\/tr>\n<\/thead>\n
    BEYAN ED\u0130LEN GEL\u0130R TUTARI<\/td>\n30.000,00<\/td>\n30.000,00<\/td>\n<\/tr>\n
    AYLIK \u00d6DENEN HASTALIK \/ FERD\u0130 KAZA S\u0130GORTASI PR\u0130M\u0130<\/td>\n150,00<\/td>\n0,00<\/td>\n<\/tr>\n
    YILLIK \u00d6DEME TOPLAMI ( 150 TL * 12 AY)<\/td>\n1.800,00<\/td>\n0,00<\/td>\n<\/tr>\n
    \u0130ND\u0130R\u0130LEB\u0130LECEK OLAN HASTALIK \/ FERD\u0130 KAZA S\u0130GORTASI PR\u0130M \u00d6DEMES\u0130 ( 30.000 TL * %5)<\/td>\n1.500,00<\/td>\n0,00<\/td>\n<\/tr>\n
    GEL\u0130R VERG\u0130S\u0130 MATRAHI<\/td>\n28.500,00<\/td>\n30.000,00<\/td>\n<\/tr>\n
    GEL\u0130R VERG\u0130S\u0130 TUTARI ( Hesap a\u015fa\u011f\u0131daki gibidir)<\/td>\n5.715,00<\/td>\n6.120,00<\/td>\n<\/tr>\n
    VERG\u0130 AVANTAJI<\/td>\n405,00<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Tablodaki Gelir Vergisi tutar\u0131n\u0131n hesab\u0131 a\u015fa\u011f\u0131daki gibidir:<\/h2>\n\n\n\n\n\n\n
    8.800 TL’ye kadar 15% – Tarife 1. dilim<\/td>\n1.320,00<\/td>\n1.320,00<\/td>\n<\/tr>\n
    22.000 TL’nin 13.200 TL’si i\u00e7in 20% – Tarife 2. Dilim<\/td>\n2.640,00<\/td>\n2.640,00<\/td>\n<\/tr>\n
    22.000 \u00fczeri 27% – Tarife 3. Dilim<\/td>\n1.755,00<\/td>\n2.160,00<\/td>\n<\/tr>\n
    GEL\u0130R VERG\u0130S\u0130 TUTARI<\/td>\n5.715,00<\/td>\n6.120,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Beyana tabi y\u0131ll\u0131k geliri 30.000-TL olan bir ger\u00e7ek ki\u015fi kendisi, e\u015fi ve k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131 i\u00e7in \u00f6dedi\u011fi ve y\u0131ll\u0131k tutar\u0131 1.800-TL olan Hastal\u0131k \/ Ferdi Kaza sigortas\u0131 priminin 1.500-TL ye kadar tutar\u0131 ( 30.000-TL *%5) beyannamede indirim konusu yapabilmi\u015ftir. Bu hesaplamadan da g\u00f6r\u00fclece\u011fi \u00fczere Hastal\u0131k\/Ferdi Kaza sigortas\u0131 pirimi \u00f6deyen ile \u00f6demeyen a\u00e7\u0131s\u0131ndan bu \u00f6rnekte ki tutarlar s\u00f6z konusu oldu\u011funda \u00f6denen Hastal\u0131k\/Ferdi Kaza sigortas\u0131 priminden kaynaklanan 405-TL’lik bir vergi avantaj\u0131 durumu s\u00f6z konusudur.<\/p>\n

    \u0130\u015fveren ve \u00c7al\u0131\u015fan Taraf\u0131ndan \u00d6denen Hastal\u0131k\/Ferdi Kaza Sigorta Primleri<\/h2>\n

    Gerek i\u015fverenler gerekse \u00fccretliler taraf\u0131ndan \u00f6denen ve vergi matrah\u0131n\u0131n tespitinde dikkate al\u0131nan primlerin toplam\u0131, \u00fccretlinin elde etti\u011fi \u00fccretin %5’ini ve y\u0131ll\u0131k bazda asgari \u00fccretin y\u0131ll\u0131k tutar\u0131n\u0131 (Gelir Vergisi Kanunu’nun 63. maddesinin birinci f\u0131kras\u0131n\u0131n (3) numaral\u0131 bendinde belirlenen oran ve haddi) a\u015famayacakt\u0131r.<\/p>\n

    Hem i\u015fveren hem de \u00fccretli taraf\u0131ndan \u00f6denmesi ve toplam tutar\u0131n yukar\u0131da belirtilen s\u0131n\u0131r\u0131 a\u015fmas\u0131 halinde, indirimin \u00f6ncelikli olarak i\u015fveren taraf\u0131ndan m\u0131, \u00e7al\u0131\u015fan taraf\u0131ndan m\u0131 kullan\u0131laca\u011f\u0131 konusu taraflarca serbest\u00e7e belirlenebilecektir.<\/p>\n

    \u015eirket Ortaklar\u0131 veya Y\u00f6netim Kurulu \u00dcyeleri \u0130\u00e7in \u00d6denen Katk\u0131 Pay\u0131 ve Primler<\/h2>\n

    Baz\u0131 i\u015fletmeler y\u00f6netim kurulu \u00fcyeleri i\u00e7in de Hastal\u0131k veya Ferdi Kaza sigortas\u0131 yapt\u0131rmak isteyebilmektedir. Y\u00f6netim kurulu \u00fcyeleri bordrolu \u00e7al\u0131\u015fanlarla ayn\u0131 stat\u00fcde olmamas\u0131na ra\u011fmen Gelir Vergisi Kanunu bunlara \u00f6denen paralar\u0131 da \u00fccret saymaktad\u0131r. Dolay\u0131s\u0131 ile y\u00f6netim kurulu \u00fcyeleri ad\u0131na \u00f6denecek prim ve katk\u0131 paylar\u0131 \u00fccretliler gibi de\u011ferlendirilebilir. Ancak uygulamada y\u00f6netim kurulu \u00fcyelerine her ay yap\u0131lan \u00f6demeler olabildi\u011fi gibi belirli d\u00f6nemlerde huzur hakk\u0131, temett\u00fc vb. adlar alt\u0131nda \u00f6demeler de yap\u0131labilmektedir. Bu durumda yap\u0131lan \u00f6demeler bir ayl\u0131k \u00fccret gibi kabul edilerek i\u015flem yap\u0131lmal\u0131d\u0131r. \u015eirket ortaklar\u0131, y\u00f6netim kurulu \u00fcyesi veya ba\u015fka bir ad alt\u0131nda \u015firkette g\u00f6rev alm\u0131yorlarsa bunlar i\u00e7in yap\u0131lacak prim veya katk\u0131 pay\u0131 \u00f6demeleri \u015firket a\u00e7\u0131s\u0131ndan gider kabul edilmez. Bu durumda olanlar\u0131n kendi adlar\u0131na prim veya katk\u0131 pay\u0131 \u00f6demeleri ve daha sonra y\u0131ll\u0131k beyanname vermeleri halinde beyan ettikleri gelirleri \u00fczerinden indirim konusu yapmalar\u0131 en uygun \u00e7\u00f6z\u00fcm olacakt\u0131r.<\/p>\n

    Vergisel A\u00e7\u0131dan Herhangi Bir Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Bulunmayanlar veya Gelirleri Ger\u00e7ek Durumu Yans\u0131tmayanlar Ad\u0131na \u00d6denen Prim veya Katk\u0131 Paylar\u0131<\/h2>\n

    \u00d6denen Hastal\u0131k \/ Ferdi Kaza sigortas\u0131 primleri i\u00e7in vergi avantaj\u0131ndan faydalanmak, prim veya katk\u0131 pay\u0131n\u0131n vergi matrah\u0131ndan indirilmesi sureti ile matrah\u0131n azalt\u0131lmas\u0131 ve \u00f6denecek verginin de azalt\u0131lmas\u0131 anlam\u0131n\u0131 ta\u015f\u0131maktad\u0131r. Dolay\u0131s\u0131 ile \u00f6denecek bir vergi yoksa vergi avantaj\u0131n\u0131n kullan\u0131lmas\u0131ndan s\u00f6z edilemez. \u0130lk akla gelen ev han\u0131mlar\u0131 olacakt\u0131r. E\u011fer y\u0131ll\u0131k beyana tabi herhangi bir geliri bulunmuyorsa veya e\u015fi taraf\u0131ndan vergi avantaj\u0131 kullan\u0131lam\u0131yor ise, \u00f6denen prim veya katk\u0131 paylar\u0131 i\u00e7in vergi avantaj\u0131 kullan\u0131lamaz. Ayn\u0131 \u015fekilde hi\u00e7bir geliri olmayanlar, geliri oldu\u011fu halde beyan etmeyenler veya i\u015fverenler ile yasal bir ba\u011f\u0131 bulunmayan \u00e7al\u0131\u015fanlar ad\u0131na \u00f6denecek prim veya katk\u0131 paylar\u0131 i\u00e7in de vergi avantaj\u0131 kullan\u0131lamaz. \u00c7al\u0131\u015fanlara ger\u00e7ekte \u00f6denen \u00fccretin alt\u0131nda \u00fccret bordrosu tanzim edilmesi halinde, d\u00fczenlenen \u00fccret bordrosunda vergiye esas \u00fccret olarak g\u00f6r\u00fcnen tutar vergi avantaj\u0131n\u0131n kullan\u0131laca\u011f\u0131 s\u0131n\u0131rlar\u0131n hesab\u0131nda kullan\u0131l\u0131r<\/p>\n

    Kimler Ad\u0131na \u00d6denecek Prim veya Katk\u0131 Paylar\u0131 Ki\u015finin Kendi Vergi Matrah\u0131ndan \u0130ndirilebilir.<\/h2>\n

    Ki\u015filer kendileri d\u0131\u015f\u0131nda yaln\u0131zca e\u015fleri ve on sekiz ya\u015f\u0131ndan k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131 i\u00e7in \u00f6dedikleri primleri vergi matrahlar\u0131ndan indirebilirler. Bunlar d\u0131\u015f\u0131nda akrabal\u0131k veya sosyal ili\u015fkilerinin derecesi ne olursa olsun ba\u015fkas\u0131 ad\u0131na \u00f6deyecekleri (\u0130\u015fverenlerin \u00e7al\u0131\u015fanlar\u0131 ad\u0131na, \u00fccretlerinden kesmek suretiyle \u00f6dedikleri prim ve katk\u0131 paylar\u0131 hari\u00e7) prim veya katk\u0131 paylar\u0131n\u0131 kendi vergi matrahlar\u0131ndan indiremezler.<\/p>\n

    Prim ve Katk\u0131 Paylar\u0131n\u0131n Birka\u00e7 Ayl\u0131k veya Y\u0131ll\u0131k D\u00f6nemlerde \u00d6denmesi<\/h2>\n

    Gelir Vergisinin 256 say\u0131l\u0131 Genel Tebli\u011finde, Katk\u0131 pay\u0131 ve primlerin vergi matrah\u0131n\u0131n tespitinde indirim konusu yap\u0131labilmesi i\u00e7in, gelirin elde edildi\u011fi d\u00f6nem ile ili\u015fkili olmas\u0131 ve bu d\u00f6nem sonuna kadar \u00f6denmi\u015f olmas\u0131 gerekmektedir.<\/p>\n

    Gelir vergisi uygulamas\u0131nda vergilendirme d\u00f6nemi takvim y\u0131l\u0131d\u0131r. Bununla birlikte, tevkif yoluyla \u00f6denen vergilerde, istihkak sahipleri ayr\u0131ca y\u0131ll\u0131k beyanname vermeye mecbur de\u011fillerse tevkifat\u0131n ilgili bulundu\u011fu d\u00f6nemler vergilendirme d\u00f6nemi say\u0131lmakta ve kesilen vergiler gelir vergisinin yerine ge\u00e7mektedir. Buna g\u00f6re, y\u0131ll\u0131k beyannamede indirim konusu yap\u0131lacak prim veya katk\u0131 pay\u0131n\u0131n, beyannamenin ilgili oldu\u011fu y\u0131l ile ili\u015fkili olmas\u0131 ve bu y\u0131l\u0131n sonuna kadar \u00f6denmesi, \u00fccretlere ili\u015fkin indirimde ise \u00fccretin ilgili oldu\u011fu ay ile ili\u015fkili olmas\u0131 ve bu ayl\u0131k d\u00f6nemin sonuna kadar \u00f6denmi\u015f olmas\u0131 gerekmektedir.<\/p>\n

    \u00d6l\u00fcm, kaza gibi risklere kar\u015f\u0131 yapt\u0131r\u0131lan \u015fah\u0131s sigortalar\u0131 belirli bir d\u00f6nemi kapsamakta ve bu d\u00f6nem i\u00e7in hesaplanan prim pe\u015fin olarak veya taksitler halinde \u00f6denebilmektedir. Birikimli sigortalar ve bireysel emeklilik sisteminde ise prim veya katk\u0131 paylar\u0131 ayl\u0131k, \u00fc\u00e7 ayl\u0131k, alt\u0131 ayl\u0131k ve y\u0131ll\u0131k d\u00f6nemler itibariyle belirlenebilmekte ve \u00f6denmektedir.<\/p>\n

    Ayl\u0131k bazda yap\u0131lacak indirimde, primin pe\u015fin \u00f6denmesi veya taksit d\u00f6nemlerinin bir aydan daha uzun belirlenmesi halinde, prim tutar\u0131 ilgili oldu\u011fu aylar dikkate al\u0131narak (\u00f6denmi\u015f olmas\u0131 \u015fart\u0131yla) indirim konusu yap\u0131lacakt\u0131r. Oransal s\u0131n\u0131rlar (\u00fccretin %10’u veya %5’i gibi) \u00e7er\u00e7evesinde kalsa dahi daha sonraki aylara ili\u015fkin pe\u015fin olarak \u00f6denen tutarlar\u0131n \u00f6dendi\u011fi ayda indirim konusu yap\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/p>\n

    Y\u0131ll\u0131k bazda yap\u0131lacak indirimde de sadece gelirin ilgili oldu\u011fu y\u0131la ili\u015fkin prim tutar\u0131 indirim konusu yap\u0131lacakt\u0131r. \u00d6rne\u011fin 1 Temmuz 2005 tarihinden ba\u015flamak \u00fczere bir y\u0131ll\u0131k yap\u0131lan ve bedeli pe\u015fin olarak \u00f6denen sa\u011fl\u0131k sigortas\u0131 priminin alt\u0131 ayl\u0131k k\u0131sm\u0131n\u0131n 2005 y\u0131l\u0131na, di\u011fer alt\u0131 ayl\u0131k k\u0131sm\u0131n\u0131n da 2006 y\u0131l\u0131na ili\u015fkin beyannamede indirim konusu yap\u0131lmas\u0131 gerekir.<\/p>\n

    \u00d6rnek 1:<\/strong>\u00a0Ayl\u0131k br\u00fct \u00fccreti 2,000-TL. olan sigortal\u0131, Ocak-Haziran 2009 d\u00f6nemine ait toplam 300-TL. tutar\u0131ndaki primi, Ocak ay\u0131 i\u00e7erisinde \u00f6demi\u015f ve \u00f6demeye ili\u015fkin belgeyi ayn\u0131 ay i\u00e7erisinde i\u015fverenine ibraz etmi\u015ftir.<\/p>\n\n\n\n\n\n\n
    \u00d6denen Prim<\/td>\n300<\/td>\n<\/tr>\n
    \u00d6demenin Bir Ayl\u0131k Tutar\u0131 (Toplam Prim \/ 6)<\/td>\n50<\/td>\n<\/tr>\n
    Ayl\u0131k En Fazla \u0130ndirim Hakk\u0131 (2,000 * %5)<\/td>\n100<\/td>\n<\/tr>\n
    \u0130ndirilebilecek Tutar<\/td>\n50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u00c7al\u0131\u015fan prim \u00f6deme belgesini ocak ay\u0131 i\u00e7erisinde i\u015fverenine ibraz etti\u011finden \u00f6demenin bir ayl\u0131k tutar\u0131 hesaplan\u0131rken \u00f6deme tutar\u0131 primin ait oldu\u011fu aylar\u0131n tamam\u0131na (6 aya) b\u00f6l\u00fcnmek suretiyle bulunmu\u015ftur. Bulunan bir ayl\u0131k \u00f6deme tutar\u0131 ki\u015finin br\u00fct \u00fccretinin %5’ini ge\u00e7ti\u011finden, sadece %5’lik k\u0131sm\u0131 ge\u00e7meyen tutar indirim konusu yap\u0131labilecektir. Ayn\u0131 \u00f6rnekte \u00e7al\u0131\u015fan\u0131n prim \u00f6deme belgesini Nisan ay\u0131 i\u00e7erisinde i\u015fverenine ibraz etti\u011fi varsay\u0131ld\u0131\u011f\u0131nda;<\/p>\n\n\n\n\n\n\n
    \u00d6denen Prim<\/td>\n300<\/td>\n<\/tr>\n
    \u00d6demenin Bir Ayl\u0131k Tutar\u0131 (Toplam Prim \/ 3)<\/td>\n100<\/td>\n<\/tr>\n
    Ayl\u0131k En Fazla \u0130ndirim Hakk\u0131 (2,000 * %5)<\/td>\n100<\/td>\n<\/tr>\n
    \u0130ndirilebilecek Tutar<\/td>\n100<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u00c7al\u0131\u015fan\u0131n prim \u00f6deme belgesini Nisan ay\u0131 i\u00e7erisinde i\u015fverenine ibraz etmesi nedeni ile, \u00f6demenin bir ayl\u0131k tutar\u0131 hesaplan\u0131rken \u00f6deme tutar\u0131 belgenin i\u015fverene ibraz edildi\u011fi ay dahil olmak \u00fczere primin ait oldu\u011fu di\u011fer aylara (3 aya) b\u00f6l\u00fcnmek suretiyle bulunmu\u015ftur. Bulunan bir ayl\u0131k \u00f6deme tutar\u0131 ki\u015finin br\u00fct \u00fccretinin %5’ini a\u015fmad\u0131\u011f\u0131ndan 100-TL’ nin tamam\u0131 indirim konusu yap\u0131labilecektir.<\/p>\n

    Y\u0131ll\u0131k olarak Y\u0131ll\u0131k Br\u00fct Asgari \u00dccret S\u0131n\u0131rlamas\u0131n\u0131n Uygulanmas\u0131<\/h2>\n

    Bir takvim y\u0131l\u0131 i\u00e7erisinde bireysel emeklilik ve di\u011fer \u015fah\u0131s sigorta primleri ile ilgili olarak yap\u0131labilecek indirim tutar\u0131 br\u00fct asgari \u00fccretin y\u0131ll\u0131k tutar\u0131n\u0131 a\u015fmayacakt\u0131r. Ayr\u0131ca hastal\u0131k ve ferdi kaza sigorta primlerinin vergi matrah\u0131ndan indirilmesinde ikinci kriter indirim yap\u0131lacak prim tutar\u0131n\u0131n Ayl\u0131k Br\u00fct \u00dccretin %5’ini ge\u00e7memesidir.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Vergi Avantajlar\u0131 HASTALIK\/FERD\u0130 KAZA S\u0130GORTASI PR\u0130MLER\u0130N\u0130N \u00c7ALI\u015eAN VE \u0130\u015eVEREN A\u00c7ISINDAN AVANTAJLARI YASAL MEVZUAT 1-Vergisel Boyutu \u00d6zel \u015fah\u0131s sigorta prim tutarlar\u0131 ve bireysel emeklilik sistemine \u00f6denen katk\u0131 paylar\u0131na ili\u015fkin vergisel d\u00fczenlemeler 193 Say\u0131l\u0131 Gelir Vergisi Kanunu’nda yap\u0131lm\u0131\u015ft\u0131r. \u00d6ncelikle bu kanunun 40. maddesinde, safi kazanc\u0131n tespit edilmesinde indirilecek giderler say\u0131lm\u0131\u015f olup an\u0131lan maddenin 9. bendinde,\u00a0“\u0130\u015fverenler taraf\u0131ndan \u00fccretliler […]<\/p>\n","protected":false},"author":4,"featured_media":2283,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28,8],"tags":[],"class_list":["post-2620","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genelbilgi","category-logo-genel-destek"],"_links":{"self":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2620","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/comments?post=2620"}],"version-history":[{"count":1,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2620\/revisions"}],"predecessor-version":[{"id":2621,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2620\/revisions\/2621"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media\/2283"}],"wp:attachment":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media?parent=2620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/categories?post=2620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/tags?post=2620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}