{"id":3382,"date":"2021-06-28T17:11:00","date_gmt":"2021-06-28T14:11:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=3382"},"modified":"2024-11-19T17:03:18","modified_gmt":"2024-11-19T14:03:18","slug":"personelin-isletmeye-maliyetinin-hesaplamasi","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/personelin-isletmeye-maliyetinin-hesaplamasi\/","title":{"rendered":"Bir Personelin \u0130\u015fletmeye Olan Maliyetinin Hesaplamas\u0131 Nas\u0131l Yap\u0131l\u0131r?"},"content":{"rendered":"\n<p>\u0130\u015fletmelerin en b\u00fcy\u00fck <a href=\"https:\/\/mukellef.co\/blog\/kanunen-kabul-edilmeyen-giderler\/\" target=\"_blank\" aria-label=\"giderleri (opens in a new tab)\" rel=\"noreferrer noopener\" class=\"rank-math-link\">giderleri<\/a> aras\u0131nda personel maa\u015flar\u0131 yer almaktad\u0131r. \u0130\u015fveren taraf\u0131ndan \u00f6denen maa\u015flar, vergiler, kesintiler ile net ve br\u00fct hesaplar olu\u015fturulur. B\u00f6ylece bir personelin i\u015fletmeye olan toplam maliyeti hesaplan\u0131r. Peki, t\u00fcm bu hesaplamalar nas\u0131l yap\u0131l\u0131r?<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/personelin-isletmeye-maliyetinin-hesaplamasi\/#Personel_Maasini_Olusturan_Veriler_Nelerdir\" >Personel Maa\u015f\u0131n\u0131 Olu\u015fturan Veriler Nelerdir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/personelin-isletmeye-maliyetinin-hesaplamasi\/#Brut_Maas_Nedir_Nasil_Hesaplanir\" >Br\u00fct Maa\u015f Nedir? Nas\u0131l Hesaplan\u0131r?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/personelin-isletmeye-maliyetinin-hesaplamasi\/#Sigorta_Primi_Hesaplamasi_Nasil_Yapilir\" >Sigorta Primi Hesaplamas\u0131 Nas\u0131l Yap\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/personelin-isletmeye-maliyetinin-hesaplamasi\/#5_Puanlik_SGK_Indiriminden_Yararlanma_Sarti_Nedir\" >%5 Puanl\u0131k SGK \u0130ndiriminden Yararlanma \u015eart\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/personelin-isletmeye-maliyetinin-hesaplamasi\/#Personelin_Isletmeye_Olan_Maliyeti_Nasil_Hesaplanir\" >Personelin \u0130\u015fletmeye Olan Maliyeti Nas\u0131l Hesaplan\u0131r?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/personelin-isletmeye-maliyetinin-hesaplamasi\/#Gelir_Vergisi_Nasil_Hesaplanir\" >Gelir Vergisi Nas\u0131l Hesaplan\u0131r?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/personelin-isletmeye-maliyetinin-hesaplamasi\/#Guncel_Gelir_Vergisi_Oranlari_ve_Vergilenecek_Maas_Tutarlari\" >G\u00fcncel Gelir Vergisi Oranlar\u0131 ve Vergilenecek Maa\u015f Tutarlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/personelin-isletmeye-maliyetinin-hesaplamasi\/#Mukellef_ile_Tum_Finansal_Sureclerinizi_Kolayca_Yonetebilirsiniz\" >M\u00fckellef ile T\u00fcm Finansal S\u00fcre\u00e7lerinizi Kolayca Y\u00f6netebilirsiniz!<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Personel_Maasini_Olusturan_Veriler_Nelerdir\"><\/span><strong>Personel Maa\u015f\u0131n\u0131 Olu\u015fturan Veriler Nelerdir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Personel maa\u015flar\u0131 hesaplan\u0131rken birden fazla veri kullan\u0131lmaktad\u0131r. Bunlar\u0131n aras\u0131nda vergiler, SGK i\u015f\u00e7i primi, i\u015fsizlik primi ve sigorta primi yer almaktad\u0131r. Bir personelin i\u015fletmeye olan maliyeti hesaplan\u0131rken bu verilerin bilinmesi gerekmektedir.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1623141978494\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Brut_Maas_Nedir_Nasil_Hesaplanir\"><\/span><strong>Br\u00fct Maa\u015f Nedir? Nas\u0131l Hesaplan\u0131r?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p><strong>Br\u00fct Maa\u015f Nedir? Nas\u0131l Hesaplan\u0131r?<\/strong><br \/>Br\u00fct maa\u015f, i\u015fveren taraf\u0131ndan personele maa\u015f olarak \u00f6denen toplam \u00fccreti g\u00f6stermektedir. Net maa\u015f ise; i\u00e7erisine SGK Primi, damga vergisi, gelir vergisi gibi vergi ve sigorta \u00fccretleri kesildikten sonra i\u015fverenin personele \u00f6dedi\u011fi tutard\u0131r. Br\u00fct maa\u015f\u0131 hesaplamak i\u00e7in kullan\u0131lmas\u0131 gereken form\u00fcl \u015fu \u015fekildedir:<\/p>\n<p><strong>Br\u00fct Maa\u015f Hesaplamas\u0131=<\/strong> Net Maa\u015f + (SGK \u0130\u015f\u00e7i Primi+\u0130\u015fsizlik Primi) + damga vergisi + gelir vergisi\u00a0<br \/>br\u00fct \u00fccret ve SGK i\u015fveren priminin toplam\u0131.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sigorta_Primi_Hesaplamasi_Nasil_Yapilir\"><\/span><strong>Sigorta Primi Hesaplamas\u0131 Nas\u0131l Yap\u0131l\u0131r?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130\u015fverenler taraf\u0131ndan her ay \u00f6demesi yap\u0131lan sigorta primi,<a href=\"https:\/\/mukellef.co\/blog\/sgk-prim-odemeleri\/\"> SGK priminin<\/a> de dahil edildi\u011fi br\u00fct \u00fccret \u00fczerinden hesaplanmaktad\u0131r. Bu hesap yap\u0131l\u0131rken kullan\u0131lan i\u015f\u00e7i, i\u015fveren ve i\u015fsizlik oranlar\u0131 \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0130\u015f\u00e7i sigorta prim oran\u0131:<\/strong> %14<\/li>\n\n\n\n<li><strong>\u0130\u015f\u00e7i \u0130\u015fsizlik:<\/strong> %1<\/li>\n\n\n\n<li><strong>\u0130\u015fveren \u0130\u015fsizlik:<\/strong> %2<\/li>\n\n\n\n<li><strong>\u0130\u015fveren Pay\u0131:<\/strong> %20,5<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_Puanlik_SGK_Indiriminden_Yararlanma_Sarti_Nedir\"><\/span><strong>%5 Puanl\u0131k SGK \u0130ndiriminden Yararlanma \u015eart\u0131 Nedir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>SGK\u2019ya olan \u00f6demelerini belirli yasal s\u00fcreler i\u00e7erisinde yapan ve kurumlar taraf\u0131ndan herhangi bir para cezas\u0131na \u00e7arpt\u0131r\u0131lmam\u0131\u015f olan i\u015fletmeler bu indirimden faydalanabilmektedir. 5 puanl\u0131k SGK indirimi, bu \u015fartlar\u0131n yerine getirildi\u011fi aylarda muhasebeci taraf\u0131ndan SGK bildiriminde bulunuldu\u011fu s\u0131rada al\u0131nabilmektedir. B\u00f6ylece bir \u00f6nceki ba\u015fl\u0131kta bahsedilen sigorta primi hesaplamas\u0131nda i\u015fveren pay\u0131 oran\u0131 %20,5 tutar\u0131ndayken bu oran %15,5 tutar\u0131na indirilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Personelin_Isletmeye_Olan_Maliyeti_Nasil_Hesaplanir\"><\/span><strong>Personelin \u0130\u015fletmeye Olan Maliyeti Nas\u0131l Hesaplan\u0131r?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Personelin i\u015fletmeye maliyeti br\u00fct maa\u015f ile s\u0131n\u0131rl\u0131 de\u011fildir. Maliyeti bulmak i\u00e7in br\u00fct maa\u015f ve SGK i\u015fveren primi toplanmal\u0131d\u0131r. Br\u00fct \u00dccret ve SGK i\u015fveren priminin toplam\u0131, personelin i\u015fletmeye olan maliyetinin elde edilmesini sa\u011flamaktad\u0131r.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1623142695337\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Gelir_Vergisi_Nasil_Hesaplanir\"><\/span><strong>Gelir Vergisi Nas\u0131l Hesaplan\u0131r?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Personel maa\u015flar\u0131 gelir vergisine tabidir ve bu maa\u015flardan kesilen gelir vergisini \u00e7al\u0131\u015fan ad\u0131na i\u015fverenin \u00f6demesi gerekmektedir. Gelir vergisini hesaplamak i\u00e7in \u00f6nce vergilenecek maa\u015f tutar\u0131 hesaplanmal\u0131d\u0131r.<\/p>\n<p><strong>Vergilenecek Maa\u015f Tutar\u0131 =<\/strong> Br\u00fct maa\u015f \u2013 SGK \u0130\u015f\u00e7i Pay\u0131 (SGK \u0130\u015f\u00e7i Primi + \u0130\u015fsizlik Primi) form\u00fcl\u00fc ile hesaplan\u0131r.\u00a0<br \/>Bu hesaptan al\u0131nan sonu\u00e7 ve gelir vergisi oran\u0131 \u00e7arp\u0131larak \u00f6denecek tutara ula\u015f\u0131labilmektedir.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Guncel_Gelir_Vergisi_Oranlari_ve_Vergilenecek_Maas_Tutarlari\"><\/span><strong>G\u00fcncel Gelir Vergisi Oranlar\u0131 ve Vergilenecek Maa\u015f Tutarlar\u0131<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Gelir vergisinin hesaplanmas\u0131nda belirli oranlar bulunmaktad\u0131r. Gelir vergisi oranlar\u0131 ve vergilenecek maa\u015f tutarlar\u0131 her y\u0131l de\u011fi\u015fiklik g\u00f6sterebilmektedir. 2023 y\u0131l\u0131 i\u00e7in g\u00fcncel oranlar ise \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>70.000 TL\u2019ye kadar olanlar: %15<\/li>\n\n\n\n<li>150.000 TL\u2019nin 70.000 TL\u2019si i\u00e7in 10.500 TL, fazlas\u0131: %20<\/li>\n\n\n\n<li>370.000 TL\u2019nin 150.000 TL\u2019si i\u00e7in 26.500 TL, (\u00fccret gelirlerinde 550.000 TL\u2019nin 150.000 TL\u2019si i\u00e7in 26.500 TL), fazlas\u0131: %27<\/li>\n\n\n\n<li>1.900.000 TL\u2019nin 370.000 TL\u2019si i\u00e7in 85.900 TL, (\u00fccret gelirlerinde 1.900.000 TL\u2019nin 550.000 TL\u2019si i\u00e7in 134.500 TL), fazlas\u0131: %35<\/li>\n\n\n\n<li>1.900.000 TL\u2019den fazlas\u0131n\u0131n 1.900.000 TL\u2019si i\u00e7in 621.400 TL, (\u00fccret gelirlerinde 1.900.000 TL\u2019den fazlas\u0131n\u0131n 1.900.000 TL\u2019si i\u00e7in 607.000 TL), , fazlas\u0131: %40<\/li>\n<\/ul>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_Tum_Finansal_Sureclerinizi_Kolayca_Yonetebilirsiniz\"><\/span><strong>M\u00fckellef ile T\u00fcm Finansal S\u00fcre\u00e7lerinizi Kolayca Y\u00f6netebilirsiniz!<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>M\u00fckellef, kullan\u0131c\u0131lar\u0131na sa\u011flad\u0131\u011f\u0131 \u00f6n muhasebe hizmeti ile finansal s\u00fcre\u00e7lerinizi kolay bir \u015fekilde y\u00fcr\u00fctmenizi sa\u011flar. \u00d6n muhasebe program\u0131 ile giderlerinizi online sistem \u00fczerinden y\u00fckleyebilir, t\u00fcm finansal i\u015flemlerinizi tek bir platform \u00fczerinden y\u00f6netebilirsiniz. Ayn\u0131 zamanda M\u00fckellef, vergisel ve mali konular ile ilgili idari s\u00fcre\u00e7lerinizi takip eder ve kanunlardaki de\u011fi\u015fiklikler hakk\u0131nda sizi bilgilendirir. Daha detayl\u0131 bilgi i\u00e7in <a aria-label=\" (opens in a new tab)\" href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"rank-math-link\">t\u0131klay\u0131n\u0131z<\/a>.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<span class=\"hs-cta-node hs-cta-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" id=\"ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, 'ac2da2e8-ee26-4a10-9b21-da30e6f43bf6', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n","protected":false},"excerpt":{"rendered":"<p>\u0130\u015fletmelerin en b\u00fcy\u00fck giderleri aras\u0131nda personel maa\u015flar\u0131 yer almaktad\u0131r. \u0130\u015fveren taraf\u0131ndan \u00f6denen maa\u015flar, vergiler, kesintiler ile net ve br\u00fct hesaplar olu\u015fturulur. B\u00f6ylece bir personelin i\u015fletmeye olan toplam maliyeti hesaplan\u0131r. Peki, t\u00fcm bu hesaplamalar nas\u0131l yap\u0131l\u0131r? Personel Maa\u015f\u0131n\u0131 Olu\u015fturan Veriler Nelerdir? Personel maa\u015flar\u0131 hesaplan\u0131rken birden fazla veri kullan\u0131lmaktad\u0131r. Bunlar\u0131n aras\u0131nda vergiler, SGK i\u015f\u00e7i primi, i\u015fsizlik primi &#8230;<\/p>\n","protected":false},"author":2,"featured_media":8104,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30,33],"tags":[],"class_list":["post-3382","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergisel-konular","category-mukellef"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/3382","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=3382"}],"version-history":[{"count":3,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/3382\/revisions"}],"predecessor-version":[{"id":11749,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/3382\/revisions\/11749"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/8104"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=3382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=3382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=3382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}