{"id":4081,"date":"2022-02-23T15:00:39","date_gmt":"2022-02-23T12:00:39","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=4081"},"modified":"2024-09-09T11:51:55","modified_gmt":"2024-09-09T08:51:55","slug":"isverenlerin-personel-maliyetleri","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/isverenlerin-personel-maliyetleri\/","title":{"rendered":"2023 Y\u0131l\u0131nda \u0130\u015fverenlerin Personel Maliyetleri"},"content":{"rendered":"\n<p>Bir i\u015fveren i\u00e7in i\u015fletmesinin gider kalemleri aras\u0131ndaki en \u00f6nemli maliyet kalemi personel maliyetleridir. \u015eirketin 2023 y\u0131l\u0131 hedeflerini belirlerken, personel maliyetlerini do\u011fru tahmin etmek ve bu do\u011frultuda bir y\u0131ll\u0131k planlama haz\u0131rlamak \u015firketin y\u0131ll\u0131k performans\u0131n\u0131 do\u011fru analiz edebilmek a\u00e7\u0131s\u0131ndan \u00f6nemlidir. Peki, 2023 y\u0131l\u0131nda i\u015fveren i\u00e7in personel maliyetleri ne kadar tutuyor? Personelin maa\u015f\u0131na yap\u0131lacak art\u0131\u015f i\u015fverene ne oranda yans\u0131yor?<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1644994189414\" class=\"rank-math-list-item\">\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\/isverenlerin-personel-maliyetleri\/#Asgari_Ucrete_Kadar_Gelir_Vergisi_Alinmamasi_Isvereni_Nasil_Etkileyecek\" >Asgari \u00dccrete Kadar Gelir Vergisi Al\u0131nmamas\u0131 \u0130\u015fvereni Nas\u0131l Etkileyecek?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/isverenlerin-personel-maliyetleri\/#2023_Asgari_Ucretin_Isverene_Maliyetleri\" >2023 Asgari \u00dccretin \u0130\u015fverene Maliyetleri<\/a><\/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\/isverenlerin-personel-maliyetleri\/#Calisana_Yapilan_Maas_Artisinin_Isverene_Yansimasi_Nasil_Olacak\" >\u00c7al\u0131\u015fana Yap\u0131lan Maa\u015f Art\u0131\u015f\u0131n\u0131n \u0130\u015fverene Yans\u0131mas\u0131 Nas\u0131l Olacak?<\/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\/isverenlerin-personel-maliyetleri\/#Mukellef_ile_Tum_Finansal_Sureclerinizi_Kolayca_Yonetin\" >M\u00fckellef ile T\u00fcm Finansal S\u00fcre\u00e7lerinizi Kolayca Y\u00f6netin!<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Asgari_Ucrete_Kadar_Gelir_Vergisi_Alinmamasi_Isvereni_Nasil_Etkileyecek\"><\/span><strong>Asgari \u00dccrete Kadar Gelir Vergisi Al\u0131nmamas\u0131 \u0130\u015fvereni Nas\u0131l Etkileyecek?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"rank-math-answer \">\n\n<p>\u0130\u015fletme sahipleri devlete; KDV, gelir vergisi, muhtasar beyannamesi i\u00e7in damga vergisi gibi \u00e7e\u015fitli vergileri \u00f6demekle m\u00fckelleftir. 2023 y\u0131l\u0131 ba\u015f\u0131nda yap\u0131lan kanuni d\u00fczenleme ile y\u0131l i\u00e7inde \u00f6denmesi gereken vergilerin maliyetleri ve i\u015fverene nas\u0131l yans\u0131yaca\u011f\u0131 a\u00e7\u0131kland\u0131. Yap\u0131lan d\u00fczenleme ile i\u015fverenin \u00e7al\u0131\u015fan\u0131na \u00f6dedi\u011fi \u00fccretin asgari \u00fccrete kadar olan k\u0131sm\u0131, devlete gelir vergisi olarak \u00f6denmeyecek.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p>\u00c7al\u0131\u015fana devlet ad\u0131na \u00f6denen ve i\u015fverenin gelir vergisinden d\u00fc\u015f\u00fclen bir uygulama olan asgari ge\u00e7im indiriminde (AG\u0130) yap\u0131lan d\u00fczenlemeyle kald\u0131r\u0131ld\u0131. Yap\u0131lan yeni d\u00fczenleme ile birlikte AG\u0130 2022 y\u0131l\u0131 itibari ile maa\u015flara eklenerek maa\u015f\u0131n i\u00e7erisinde yat\u0131r\u0131lacakt\u0131r. K\u0131sacas\u0131, AG\u0130 maa\u015f d\u0131\u015f\u0131nda harici olarak \u00e7al\u0131\u015fanlara \u00f6denmeyecek.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2023_Asgari_Ucretin_Isverene_Maliyetleri\"><\/span><strong>2023 Asgari \u00dccretin \u0130\u015fverene Maliyet<\/strong>leri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Asgari \u00dccret Tespit Komisyonu, 2023 y\u0131l\u0131nda uygulanacak asgari \u00fccret tutar\u0131n\u0131 belirledi. 29&nbsp; Aral\u0131k 2022 tarihinde yay\u0131mlanan Resmi Gazete\u2019ye g\u00f6re komisyonun ald\u0131\u011f\u0131<a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2022\/01\/20220127-5.htm#:~:text=%C3%96rnek%201%3A%20%C4%B0%C5%9Fveren%20(A),br%C3%BCt%20%C3%BCcreti%205.004%20TL&#039;dir.\" target=\"_blank\" rel=\"noopener\"> karar\u0131n<\/a>, \u00e7al\u0131\u015fan\u0131n bir g\u00fcnl\u00fck normal \u00e7al\u0131\u015fma kar\u015f\u0131l\u0131\u011f\u0131n\u0131n asgari \u00fccreti 333,60 TL\u2019dir. Komisyonun 2023 y\u0131l\u0131nda asgari \u00fccreti ayl\u0131k olarak br\u00fct 10.008,00 TL; net 8.506,80 TL \u015feklinde belirlendi.<\/p>\n\n\n\n<p>Bu asgari \u00fccret tutar\u0131 herhangi bir ya\u015f fark\u0131 ya da ba\u015fka bir farkl\u0131l\u0131k belirtmeksizin t\u00fcm \u00e7al\u0131\u015fanlar i\u00e7in uygulanacakt\u0131r. Yani tek bir asgari \u00fccret belirlennmi\u015ftir. Yeni asgari \u00fccret tutar\u0131n\u0131n i\u015fverenin \u00f6demesi gereken vergi tutarlar\u0131 da dahil edilerek i\u015fverene maliyeti a\u015fa\u011f\u0131daki gibidir;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Tutarlar<\/td><td>Ayl\u0131k (TL)<\/td><\/tr><tr><td>Br\u00fct \u00dccret<\/td><td>10.008,00 TL<\/td><\/tr><tr><td>SGK Primi \u0130\u015f\u00e7i Pay\u0131 (% 15,5)<\/td><td>1551,24 TL<\/td><\/tr><tr><td>\u0130\u015fveren \u0130\u015fsizlik Sigorta Fonu<\/td><td>100,08 tl<\/td><\/tr><tr><td>Asgari \u00dccretin \u0130\u015fverene Maliyeti<\/td><td>11.759,40 TL<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Calisana_Yapilan_Maas_Artisinin_Isverene_Yansimasi_Nasil_Olacak\"><\/span><strong>\u00c7al\u0131\u015fana Yap\u0131lan Maa\u015f Art\u0131\u015f\u0131n\u0131n \u0130\u015fverene Yans\u0131mas\u0131 Nas\u0131l Olacak?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bir<a href=\"https:\/\/mukellef.co\/blog\/alt-isveren-nedir-asil-isveren-ile-iliskisi-nedir\/\"> i\u015fveren<\/a> olarak \u00e7al\u0131\u015fanlar\u0131n\u0131z\u0131n performans kriterlerini ve asgari \u00fccret art\u0131\u015f\u0131n\u0131 g\u00f6z \u00f6n\u00fcnde bulundurarak 2023 y\u0131l\u0131 i\u00e7in maa\u015flar\u0131nda bir art\u0131\u015f yapmay\u0131 planl\u0131yor ama bu art\u0131\u015f\u0131n i\u015fveren olarak size yans\u0131mas\u0131n\u0131 hesaplamak istiyorsan\u0131z, bir \u00f6rnek ile duruma a\u00e7\u0131kl\u0131k getirilebiliriz.<\/p>\n\n\n\n<p>\u00d6rne\u011fin, 2023 y\u0131l\u0131nda&nbsp; bir \u00e7al\u0131\u015fan\u0131n\u0131z\u0131n maa\u015f\u0131 4.000 TL olsun. 2022 y\u0131l\u0131nda maa\u015f art\u0131\u015f\u0131 ile bu \u00e7al\u0131\u015fan\u0131n\u0131z\u0131n maa\u015f\u0131n\u0131 6.000 TL yapmak istiyorsunuz. Bu art\u0131\u015f\u0131n 2021 y\u0131l\u0131na g\u00f6re i\u015fveren olarak 2022 y\u0131l\u0131nda size yans\u0131yacak olan maliyet fark\u0131 ne olacak? 2021 y\u0131l\u0131nda 4.000 TL \u00f6deme yapt\u0131\u011f\u0131n\u0131z \u00e7al\u0131\u015fan\u0131n\u0131z y\u0131ll\u0131k toplam maliyeti 82.607,17 TL idi. 2022 y\u0131l\u0131nda bu \u00e7al\u0131\u015fan\u0131n\u0131za ayl\u0131k net 6.000 TL \u00f6deme yaparsan\u0131z y\u0131ll\u0131k toplam maliyeti 108.192,74 TL olacakt\u0131r. Maliyet art\u0131\u015f\u0131 25.585,57 TL olarak g\u00f6r\u00fclmektedir. 24.000 TL \u00fccret art\u0131\u015f\u0131ndan kaynaklan\u0131rken 1.585,57 TL ise gelir vergisi gibi kalemlerden kaynaklanmaktad\u0131r. Bu \u00f6rnekte de g\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere net maa\u015fa yap\u0131lan art\u0131\u015f %50 olmas\u0131na ra\u011fmen i\u015fveren maliyetinde %30\u2019luk bir art\u0131\u015f g\u00f6r\u00fclmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_Tum_Finansal_Sureclerinizi_Kolayca_Yonetin\"><\/span><strong>M\u00fckellef ile T\u00fcm Finansal S\u00fcre\u00e7lerinizi Kolayca Y\u00f6netin!<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>M\u00fckellef ile online \u00f6n muhasebe program\u0131 sayesinde t\u00fcm finansal s\u00fcre\u00e7lerinizi dijital olarak tek bir noktadan y\u00f6netebilirsiniz. Mobil kullan\u0131m ile t\u00fcm i\u015flemlerinizi h\u0131zl\u0131ca yapabilir, banka hesaplar\u0131n\u0131z ile entegrasyon sa\u011flayabilirsiniz. B\u00f6ylelikle banka hesaplar\u0131n\u0131zda ger\u00e7ekle\u015ftirilen hizmeti analiz ederek cari hesaplar\u0131n\u0131zla e\u015fle\u015ftirme ger\u00e7ekle\u015ftirebilirsiniz ve bakiyenizi daimi g\u00fcncel olarak takip edebilirsiniz. Daha fazla bilgi edinmek 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>Bir i\u015fveren i\u00e7in i\u015fletmesinin gider kalemleri aras\u0131ndaki en \u00f6nemli maliyet kalemi personel maliyetleridir. \u015eirketin 2023 y\u0131l\u0131 hedeflerini belirlerken, personel maliyetlerini do\u011fru tahmin etmek ve bu do\u011frultuda bir y\u0131ll\u0131k planlama haz\u0131rlamak \u015firketin y\u0131ll\u0131k performans\u0131n\u0131 do\u011fru analiz edebilmek a\u00e7\u0131s\u0131ndan \u00f6nemlidir. Peki, 2023 y\u0131l\u0131nda i\u015fveren i\u00e7in personel maliyetleri ne kadar tutuyor? Personelin maa\u015f\u0131na yap\u0131lacak art\u0131\u015f i\u015fverene ne oranda &#8230;<\/p>\n","protected":false},"author":29,"featured_media":8103,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30,382],"tags":[],"class_list":["post-4081","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergisel-konular","category-sirket-yonetimi"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/4081","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\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=4081"}],"version-history":[{"count":1,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/4081\/revisions"}],"predecessor-version":[{"id":7775,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/4081\/revisions\/7775"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/8103"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=4081"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=4081"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=4081"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}