{"id":5048,"date":"2023-01-18T11:00:00","date_gmt":"2023-01-18T08:00:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=5048"},"modified":"2026-01-06T12:02:58","modified_gmt":"2026-01-06T09:02:58","slug":"maas-bordrosu-nedir-nasil-hazirlanir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/maas-bordrosu-nedir-nasil-hazirlanir\/","title":{"rendered":"Maa\u015f Bordrosu Nedir? Nas\u0131l Haz\u0131rlan\u0131r?"},"content":{"rendered":"\n<p>\u015eirketlerin pek \u00e7ok farkl\u0131 mali hesaplama, d\u00fczenleme ve takip g\u00f6revini yerine getirmesi gerekir. Bu g\u00f6revlerin eksiksiz bir \u015fekilde tamamlanmas\u0131 kanuni bir zorunluluk oldu\u011fu gibi \u015firket bilan\u00e7osunun ve yap\u0131s\u0131n\u0131n korunmas\u0131 a\u00e7\u0131s\u0131ndan da son derece \u00f6nemlidir. \u015eirketlerde i\u015fveren taraf\u0131ndan d\u00fczenlenen maa\u015f bordrosu da bu belgelerden biridir. Gelin, \u201cMaa\u015f bordrosu nedir ve nas\u0131l hesaplan\u0131r?\u201d sorusunu birlikte cevaplayal\u0131m.<\/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\/maas-bordrosu-nedir-nasil-hazirlanir\/#Maas_Bordrosu_Nedir\" >Maa\u015f Bordrosu Nedir?<\/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\/maas-bordrosu-nedir-nasil-hazirlanir\/#Maas_Bordrosu_Nasil_Hazirlanir\" >Maa\u015f Bordrosu Nas\u0131l Haz\u0131rlan\u0131r?<\/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\/maas-bordrosu-nedir-nasil-hazirlanir\/#Maas_Bordrosu_Hazirlarken_Nelere_Dikkat_Edilmeli\" >Maa\u015f Bordrosu Haz\u0131rlarken Nelere Dikkat Edilmeli?<\/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\/maas-bordrosu-nedir-nasil-hazirlanir\/#Maas_Bordrosu_Nasil_Hesaplanir\" >Maa\u015f Bordrosu 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-5\" href=\"https:\/\/mukellef.co\/blog\/maas-bordrosu-nedir-nasil-hazirlanir\/#Isciden_Yapilacak_Kesintiler\" >\u0130\u015f\u00e7iden Yap\u0131lacak Kesintiler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/maas-bordrosu-nedir-nasil-hazirlanir\/#Isverenden_Yapilacak_Kesintiler\" >\u0130\u015fverenden Yap\u0131lacak Kesintiler<\/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\/maas-bordrosu-nedir-nasil-hazirlanir\/#Maas_Bordrosu_Ornegi\" >Maa\u015f Bordrosu \u00d6rne\u011fi<\/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\/maas-bordrosu-nedir-nasil-hazirlanir\/#Mukellef_ile_Finansal_Sureclerinizi_Kolayca_Yonetin\" >M\u00fckellef ile Finansal S\u00fcre\u00e7lerinizi Kolayca Y\u00f6netin<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Maas_Bordrosu_Nedir\"><\/span>Maa\u015f Bordrosu Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Maa\u015f bordrosu hakk\u0131nda bilgi sahibi olmak i\u00e7in \u00f6ncelikle \u00fccret kavram\u0131na k\u0131saca de\u011finmekte fayda var. \u00dccret, <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.4857.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">4857 numaral\u0131 \u0130\u015f Kanunu<\/a> 32. maddesinde; \u201cBir kimseye yapm\u0131\u015f oldu\u011fu i\u015f veya emek kar\u015f\u0131l\u0131\u011f\u0131nda i\u015fveren veya 3. \u015fah\u0131s taraf\u0131ndan para ile \u00f6denen tutar\u201d \u015feklinde tan\u0131mlan\u0131r. Bu noktada \u015firketlerin \u00e7al\u0131\u015fanlar\u0131na \u00f6dedikleri yasal \u00fccretleri ayr\u0131nt\u0131l\u0131 bir \u015fekilde raporlad\u0131\u011f\u0131 nitelikli belge de maa\u015f bordrosu olarak adland\u0131r\u0131l\u0131r.<\/p>\n\n\n\n<p>Maa\u015f bordrolar\u0131 kanunen <a href=\"https:\/\/mukellef.co\/blog\/isverenlerin-personel-maliyetleri\/\">i\u015fverenlerin i\u015f\u00e7ilerine \u00f6demekle y\u00fck\u00fcml\u00fc olduklar\u0131 \u00fccretleri<\/a> tasdik ederken, \u00e7al\u0131\u015fan taraf\u0131ndan da gelirlerini beyan etme ve di\u011fer finansal konularda ba\u015fvurabilecekleri bir belge olma \u00f6zelli\u011fi ta\u015f\u0131r. Her \u00e7al\u0131\u015fan, i\u015fverenden maa\u015f bordrosunu isteme hakk\u0131na sahiptir. Nitekim \u015firketlerin de maa\u015f bordrolar\u0131n\u0131 periyodik olarak olu\u015fturmalar\u0131 ve \u00e7al\u0131\u015fanla mutab\u0131k kald\u0131klar\u0131 bordro belgelerini beyan etmeleri zorunludur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Maas_Bordrosu_Nasil_Hazirlanir\"><\/span>Maa\u015f Bordrosu Nas\u0131l Haz\u0131rlan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Maa\u015f bordrolar\u0131, belirlenen \u00f6deme periyotlar\u0131na uygun olarak haz\u0131rlanmal\u0131d\u0131r. \u0130\u015fveren taraf\u0131ndan yasalar \u00e7er\u00e7evesinde ger\u00e7ekle\u015ftirilen i\u015f\u00e7i ve i\u015fveren kesintileri de eksiksiz bir \u015fekilde maa\u015f bordrosunda yer almal\u0131d\u0131r. Maa\u015f bordrolar\u0131 \u015firketlerin muhasebe departmanlar\u0131 taraf\u0131ndan haz\u0131rlanabildi\u011fi gibi, g\u00fcn\u00fcm\u00fczde uygulama ve yaz\u0131l\u0131mlar arac\u0131l\u0131\u011f\u0131yla bu s\u00fcre\u00e7 \u00e7ok daha basit bir hale gelmi\u015ftir. Ya\u015fanan bu dijital d\u00f6n\u00fc\u015f\u00fcm, ge\u00e7mi\u015fte \u00f6zellikle b\u00fcy\u00fck \u015firketler i\u00e7in i\u00e7inden \u00e7\u0131k\u0131lmaz bir hal alan bordro hesaplamalar\u0131n\u0131n \u00e7ok k\u0131sa bir s\u00fcrede ger\u00e7ekle\u015ftirilmesine imkan vererek b\u00fcy\u00fck bir kolayl\u0131k sa\u011flam\u0131\u015ft\u0131r.&nbsp;<\/p>\n\n\n\n<p>G\u00fcn\u00fcm\u00fczde k\u00fc\u00e7\u00fck ve b\u00fcy\u00fck \u00f6l\u00e7ekli pek \u00e7ok \u015firket, maa\u015f bordro hesaplamalar\u0131n\u0131n da entegre edildi\u011fi finansal s\u00fcre\u00e7ler i\u00e7in arac\u0131 firmalardan destek alabilir. S\u0131k\u00e7a tercih edilen arac\u0131 firmalar, bu konularda \u015firketlere profesyonel bir hizmet sunarlar. Bu hizmetlerin tercih edilmesindeki en b\u00fcy\u00fck etken, \u015firketlerin \u00e7al\u0131\u015fan ve departman masraflar\u0131 a\u00e7\u0131s\u0131ndan arac\u0131 firmalar\u0131 kullanman\u0131n daha hesapl\u0131 ve avantajl\u0131 olmas\u0131d\u0131r. Dolay\u0131s\u0131yla pek \u00e7ok finansal s\u00fcrecin y\u00f6netimi i\u00e7in harici olarak profesyonel destek al\u0131nabilir.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"1000\" height=\"500\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/04\/maas-bordrosu.jpg\" alt=\"\" class=\"wp-image-7160\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/04\/maas-bordrosu.jpg 1000w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/04\/maas-bordrosu-300x150.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/04\/maas-bordrosu-768x384.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Maas_Bordrosu_Hazirlarken_Nelere_Dikkat_Edilmeli\"><\/span>Maa\u015f Bordrosu Haz\u0131rlarken Nelere Dikkat Edilmeli?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Maa\u015f bordrosu haz\u0131rlarken \u015firketlerin en \u00e7ok dikkat etmesi gereken noktalardan biri, bilgilerin eksiksiz bir \u015fekilde evrak \u00fczerinde belirtilmesidir. Maa\u015f bordrosunda i\u015f\u00e7inin hak edi\u015fleri, i\u015fveren ve i\u015f\u00e7i taraf\u0131na yap\u0131lan kesintiler, ek vergiler ve di\u011fer t\u00fcm detaylar a\u00e7\u0131k bir bi\u00e7imde beyan edilmelidir. Belge \u00fczerinde yer almas\u0131 gereken bilgiler \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bordronun olu\u015fturuldu\u011fu g\u00fcncel d\u00f6nem ve tarih<\/li>\n\n\n\n<li>\u0130\u015f yerine ait sicil numaras\u0131<\/li>\n\n\n\n<li>\u0130\u015f\u00e7iye ait ad, soyad, SGK sicil numaras\u0131, unvan\u0131, ald\u0131\u011f\u0131 \u00fccret ve \u00fccret t\u00fcr\u00fc bilgileri<\/li>\n\n\n\n<li>\u0130\u015f\u00e7iye ait \u00e7al\u0131\u015fma g\u00fcnleri ve hafta tatillerine ba\u011fl\u0131 elde etti\u011fi kazan\u00e7lar<\/li>\n\n\n\n<li>SGK i\u015f\u00e7i pay\u0131, <a href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-nedir-nasil-hesaplanir\/\">gelir vergisi<\/a>, i\u015fsizlik sigortas\u0131 i\u015f\u00e7i pay\u0131, damga vergisi gibi yasal kesintiler<\/li>\n\n\n\n<li>Var oldu\u011fu takdirde yakacak yard\u0131m\u0131, \u00e7ocuk yard\u0131m\u0131, sa\u011fl\u0131k sigortas\u0131 vb. \u00fccretler<\/li>\n\n\n\n<li>Vak\u0131f aidat\u0131, finansal yard\u0131m ve sa\u011fl\u0131k kesintisi gibi \u00f6zel kesintiler<\/li>\n\n\n\n<li>SSK, gelir vergisi, damga vergisi, k\u00fcm\u00fclatif gelir vergisi matrah\u0131 gibi genel matrah kalemleri<\/li>\n\n\n\n<li>\u0130\u015f\u00e7inin imzas\u0131<\/li>\n<\/ul>\n\n\n\n<p>Bir maa\u015f bordrosu genel hatlar\u0131yla yukar\u0131da yer alan bilgileri i\u00e7ermelidir. Bu bilgiler; \u0130\u015f Kanunu, Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu ve Vergi Usul Kanunu\u2019na g\u00f6re k\u00fc\u00e7\u00fck de\u011fi\u015fiklikler g\u00f6sterebilir. Bu de\u011fi\u015fiklikler, talep edilen makama uygun \u015fekilde i\u015fveren taraf\u0131ndan revize edilerek haz\u0131rlanabilir. \u0130\u015fverenlerin maa\u015f bordrolar\u0131n\u0131 haz\u0131rlarken izlemesi ve dikkat etmesi gereken ad\u0131mlar, kanunlar taraf\u0131ndan a\u00e7\u0131k\u00e7a belirlenmi\u015f ve \u015firketlerin eri\u015fimine sunulmu\u015ftur. Bordro d\u00fczenlemesini yapacak departman veya ki\u015fi, bu bilgiler do\u011frultusunda bordroyu haz\u0131rlayabilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Maas_Bordrosu_Nasil_Hesaplanir\"><\/span>Maa\u015f Bordrosu Nas\u0131l Hesaplan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Maa\u015f bordrosu hesaplan\u0131rken yasalar \u00e7er\u00e7evesinde belirlenen g\u00fcncel bordro parametrelerine dikkat edilmelidir. Bordro parametreleri, farkl\u0131 i\u015f\u00e7i t\u00fcrleri i\u00e7in \u00f6zelle\u015ftirilmi\u015f bir \u015fekilde belirlenir. T\u00fcrkiye\u2019de hizmet g\u00f6steren \u015firketler ve i\u015fverenler de belirlenen bu parametrelere uygun bir \u015fekilde hareket ederek \u00e7al\u0131\u015fanlar\u0131n\u0131n bordrolar\u0131n\u0131 buna g\u00f6re d\u00fczenlemelidir. Maa\u015f bordrosunda i\u015f\u00e7i ve i\u015fverenden yap\u0131lacak kesintiler hesaplan\u0131rken a\u015fa\u011f\u0131daki verilerden yard\u0131m al\u0131n\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Isciden_Yapilacak_Kesintiler\"><\/span>\u0130\u015f\u00e7iden Yap\u0131lacak Kesintiler<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0130\u015f\u00e7iden yap\u0131lacak olan kesintiler br\u00fct \u00fccret \u00fczerinden \u015fu \u015fekildedir;<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>SSK primi i\u015f\u00e7inin pay\u0131 = Br\u00fct \u00fccret x %14<\/li>\n\n\n\n<li>\u0130\u015fsizlik sigortas\u0131 i\u015f\u00e7inin pay\u0131 = Br\u00fct \u00fccret x %1<\/li>\n\n\n\n<li>Gelir vergisinin matrah\u0131 = Br\u00fct \u00fccret \u2013 (SSK i\u015f\u00e7i pay\u0131 + i\u015fsizlik sigorta i\u015f\u00e7i pay\u0131)<\/li>\n\n\n\n<li><a href=\"https:\/\/mukellef.co\/blog\/damga-vergisi-nedir-nasil-hesaplanir\/\">Damga vergisi<\/a> miktar\u0131 \u00a0 = Br\u00fct \u00fccret x 0,00759<\/li>\n\n\n\n<li>Net \u00fccret = Br\u00fct \u00fccret \u2013 Kesintiler toplam\u0131<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Isverenden_Yapilacak_Kesintiler\"><\/span>\u0130\u015fverenden Yap\u0131lacak Kesintiler<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0130\u015fverenden yap\u0131lacak kesintiler \u015fu \u015fekildedir;<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>SSK Primi i\u015fveren pay\u0131 = Br\u00fct \u00fccret x %15,5 (%5 indirim te\u015fviki ile)<\/li>\n\n\n\n<li>\u0130\u015fsizlik sigortas\u0131 i\u015fveren pay\u0131= Br\u00fct \u00fccret x %2 \u015feklindedir.<\/li>\n<\/ol>\n\n\n\n<p>Her iki taraftan yap\u0131lan kesintilerin usul\u00fcnce uygulanmas\u0131 ve bordroda yer verilmesi olduk\u00e7a \u00f6nemlidir. \u0130\u015fverenlerin, \u00e7al\u0131\u015ft\u0131rd\u0131klar\u0131 i\u015f\u00e7ilerin stat\u00fcs\u00fcne g\u00f6re farkl\u0131 kesintilerle kar\u015f\u0131la\u015fabileceklerini de unutmamak gerekir. Yasa kapsam\u0131nda i\u015f\u00e7i gruplar\u0131, farkl\u0131 kesinti oranlar\u0131yla hesaplamaya dahil edilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Maas_Bordrosu_Ornegi\"><\/span>Maa\u015f Bordrosu \u00d6rne\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130\u015fverenler maa\u015f bordrolar\u0131n\u0131 i\u015f\u00e7ilerin br\u00fct \u00fccretleri \u00fczerinden hesaplar. Maa\u015f bordrosu olu\u015fturulmas\u0131 s\u0131ras\u0131nda i\u015fverenler, beyan ettikleri bilgilerin eksiksiz ve kanunlara uygun oldu\u011fundan emin olmal\u0131d\u0131r. Aksi takdirde 4857 say\u0131l\u0131 \u0130\u015f Kanunu ve<a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf\" target=\"_blank\" rel=\"noopener\"> 213 say\u0131l\u0131 Vergi Usul Kanunu (VUK)<\/a> uyar\u0131nca cezai yapt\u0131r\u0131mlar uygulan\u0131r. Ayr\u0131ca bu cezai yapt\u0131r\u0131mlar\u0131n her hatal\u0131 beyan i\u00e7in ayr\u0131 olarak uyguland\u0131\u011f\u0131 da unutulmamal\u0131d\u0131r.<\/p>\n\n\n\n<p>Bordro hesaplamas\u0131n\u0131n nas\u0131l yap\u0131ld\u0131\u011f\u0131n\u0131 daha a\u00e7\u0131k \u015fekilde g\u00f6stermek i\u00e7in bir \u00f6rnekten faydalanabiliriz. Bu \u00f6rnekte A firmas\u0131, herhangi bir harici yard\u0131m ve \u00f6denekte bulunmad\u0131\u011f\u0131 B \u00e7al\u0131\u015fan\u0131 i\u00e7in bordro hesaplamas\u0131n\u0131 \u015fu \u015fekilde ger\u00e7ekle\u015ftirmi\u015ftir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ayl\u0131k Br\u00fct Asgari \u00dccret Hesab\u0131<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Kalem<\/strong><\/td><td><strong>Hesaplama Y\u00f6ntemi<\/strong><\/td><td><strong>Tutar (TL)<\/strong><\/td><\/tr><tr><td><strong>Br\u00fct Asgari \u00dccret<\/strong><\/td><td><strong>Temel Tutar<\/strong><\/td><td><strong>33.030,00<\/strong><\/td><\/tr><tr><td><strong>SGK Primi \u0130\u015f\u00e7i Pay\u0131 (%14)<\/strong><\/td><td><strong>33.030,00 x 0,14<\/strong><\/td><td><strong>4.624,20<\/strong><\/td><\/tr><tr><td><strong>\u0130\u015fsizlik Sigortas\u0131 \u0130\u015f\u00e7i Pay\u0131 (%1)<\/strong><\/td><td><strong>33.030,00 x 0,01<\/strong><\/td><td><strong>330,30<\/strong><\/td><\/tr><tr><td><strong>Gelir Vergisi (%15)<\/strong><\/td><td><strong><em>Asgari \u00dccret \u0130stisnas\u0131<\/em><\/strong><\/td><td><strong>0,00<\/strong><\/td><\/tr><tr><td><strong>Damga Vergisi (%0,00759)<\/strong><\/td><td><strong><em>Asgari \u00dccret \u0130stisnas\u0131<\/em><\/strong><\/td><td><strong>0,00<\/strong><\/td><\/tr><tr><td><strong>Kesintiler Toplam\u0131<\/strong><\/td><td><strong>4.624,20 + 330,30<\/strong><\/td><td><strong>4.954,50<\/strong><\/td><\/tr><tr><td><strong>NET ASGAR\u0130 \u00dcCRET<\/strong><\/td><td><strong>33.030,00 &#8211; 4.954,50<\/strong><\/td><td><strong>28.075,50<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130\u015fverene Ayl\u0131k Maliyeti<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Kalem<\/strong><\/td><td><strong>Hesaplama Y\u00f6ntemi<\/strong><\/td><td><strong>Tutar (TL)<\/strong><\/td><\/tr><tr><td><strong>Br\u00fct Asgari \u00dccret<\/strong><\/td><td>&#8211;<\/td><td>33.030,00<\/td><\/tr><tr><td>SGK Primi \u0130\u015fveren Pay\u0131 (%15,75*)<\/td><td>33.030,00 x 0,1575<\/td><td>5.202,23<\/td><\/tr><tr><td>\u0130\u015fveren \u0130\u015fsizlik Sigorta Primi (%2)<\/td><td>33.030,00 x 0,02<\/td><td>660,60<\/td><\/tr><tr><td><strong>TOPLAM MAL\u0130YET (Te\u015fvikli)<\/strong><\/td><td><strong>33.030,00 + 5.202,23 + 660,60<\/strong><\/td><td><strong>38.892,83<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-small-font-size\">(*): \u0130lgili madde <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.5510.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">5510 say\u0131l\u0131 kanunun<\/a> 81. maddesinin (I) bendindeki \u015fartlar\u0131 sa\u011flayan i\u015fverenlerin faydaland\u0131\u011f\u0131 5 puanl\u0131k indirim baz\u0131nda hesaplanm\u0131\u015ft\u0131r. \u015eartlar\u0131 sa\u011flamayan i\u015fverenler i\u00e7in SGK primi i\u015fveren pay\u0131 %20.5 oran\u0131nda hesaplan\u0131r.<\/p>\n\n\n\n<p>Sonu\u00e7 olarak B \u00e7al\u0131\u015fan\u0131, A \u015firketinden Ocak d\u00f6nemindeki hizmetleri i\u00e7in net olarak <strong>38.892,83<\/strong> TL \u00fccret alacakt\u0131r. Yukar\u0131da da g\u00f6r\u00fcld\u00fc\u011f\u00fc gibi maa\u015f bordrosu hesaplama i\u015flemleri son derece basittir. Kurallara uymak ve eksik\/yanl\u0131\u015f bilgilere yer vermemek, ba\u015far\u0131l\u0131 bir bordro hesaplamas\u0131 yapmak i\u00e7in en \u00f6nemli ayr\u0131nt\u0131lard\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_Finansal_Sureclerinizi_Kolayca_Yonetin\"><\/span>M\u00fckellef ile Finansal S\u00fcre\u00e7lerinizi Kolayca Y\u00f6netin<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eirket kurulu\u015fu ve sonras\u0131nda \u015firketlerin y\u00fck\u00fcml\u00fc olduklar\u0131 s\u00fcre\u00e7ler giri\u015fimcilerin g\u00f6z\u00fcn\u00fc korkutabilir. Neyse ki dijital \u00e7a\u011fda t\u00fcm bu s\u00fcre\u00e7leri kolayla\u015ft\u0131rman\u0131n ve giri\u015fimcilik ruhuyla ba\u015far\u0131l\u0131 olman\u0131n etkili bir yolu var. M\u00fckellef, profesyonel ekibi ve sekt\u00f6rel tecr\u00fcbesi sayesinde \u015firket kurmak veya var olan \u015firketlerini b\u00fcy\u00fcterek yurt d\u0131\u015f\u0131na a\u00e7\u0131lmak isteyen giri\u015fimcilerin t\u00fcm ihtiya\u00e7lar\u0131 i\u00e7in h\u0131zl\u0131 ve profesyonel \u00e7\u00f6z\u00fcmler sunar.&nbsp;M\u00fckellef\u2019in sundu\u011fu \u00f6n muhasebe program\u0131 sayesinde siz de \u015firketinizin finansal s\u00fcre\u00e7lerini kolayca y\u00f6netebilir ve i\u015finizi b\u00fcy\u00fctebilirsiniz. Avantajlarla dolu <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u00fckellef<\/a> hizmetlerini ke\u015ffedin.<\/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>\u015eirketlerin pek \u00e7ok farkl\u0131 mali hesaplama, d\u00fczenleme ve takip g\u00f6revini yerine getirmesi gerekir. Bu g\u00f6revlerin eksiksiz bir \u015fekilde tamamlanmas\u0131 kanuni bir zorunluluk oldu\u011fu gibi \u015firket bilan\u00e7osunun ve yap\u0131s\u0131n\u0131n korunmas\u0131 a\u00e7\u0131s\u0131ndan da son derece \u00f6nemlidir. \u015eirketlerde i\u015fveren taraf\u0131ndan d\u00fczenlenen maa\u015f bordrosu da bu belgelerden biridir. Gelin, \u201cMaa\u015f bordrosu nedir ve nas\u0131l hesaplan\u0131r?\u201d sorusunu birlikte cevaplayal\u0131m. Maa\u015f &#8230;<\/p>\n","protected":false},"author":29,"featured_media":7299,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30,382],"tags":[],"class_list":["post-5048","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\/5048","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=5048"}],"version-history":[{"count":2,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/5048\/revisions"}],"predecessor-version":[{"id":11768,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/5048\/revisions\/11768"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/7299"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=5048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=5048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=5048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}