{"id":10289,"date":"2018-10-22T17:54:03","date_gmt":"2018-10-22T15:54:03","guid":{"rendered":"https:\/\/tunal-stb.de\/kisa-doenemli-isciler-icin-suere-sinirlarindaki-gecici-artis-sona-eriyor\/"},"modified":"2023-07-21T09:35:20","modified_gmt":"2023-07-21T07:35:20","slug":"kisa-doenemli-isciler-icin-suere-sinirlarindaki-gecici-artis-sona-eriyor","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/kisa-doenemli-isciler-icin-suere-sinirlarindaki-gecici-artis-sona-eriyor\/","title":{"rendered":"K\u0131sa d\u00f6nemli i\u015f\u00e7iler i\u00e7in s\u00fcre s\u0131n\u0131rlar\u0131ndaki ge\u00e7ici art\u0131\u015f sona eriyor"},"content":{"rendered":"

Ge\u00e7ici art\u0131\u015f – s\u00fcre s\u0131n\u0131rlar\u0131 – k\u0131sa d\u00f6nemli \u00e7al\u0131\u015fanlar – sona erme<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Befristete Erh\u00f6hung der Zeitgrenzen f\u00fcr kurzfristig Besch\u00e4ftigte l\u00e4uft aus” alignment=”left”][\/ultimate_heading][vc_separator style=”shadow”]

Ge\u00e7ici veya mevsimlik i\u015f\u00e7iler gibi \u00e7al\u0131\u015fanlar haline gelirler,<\/h2>\n

Bir ki\u015fi sadece k\u0131sa bir s\u00fcre i\u00e7in istihdam ediliyorsa, istihdam belirli \u00e7al\u0131\u015fma s\u00fcresi s\u0131n\u0131rlar\u0131n\u0131 a\u015fm\u0131yorsa, \u00fccret sosyal sigortaya<\/strong> tabi de\u011fildir<\/strong>. Art\u0131r\u0131lm\u0131\u015f limitler 2015 ila 2018 y\u0131llar\u0131 i\u00e7in uygulanm\u0131\u015ft\u0131r. 2019<\/strong> ‘dan itibaren<\/strong>, 2014’e kadar ge\u00e7erli olan zaman s\u0131n\u0131rlar\u0131 bir kez daha dikkate al\u0131nacakt\u0131r: 2019’dan itibaren i\u015fe al\u0131nan istihdam, faaliyetin ba\u015flang\u0131\u00e7tan itibaren en fazla 2 ay<\/strong> (haftal\u0131k tam \u00e7al\u0131\u015fma saatleri olmas\u0131 durumunda) veya 50<\/strong> i\u015f g\u00fcn\u00fc (haftada 5 i\u015f g\u00fcn\u00fcnden az olmas\u0131 durumunda) ile s\u0131n\u0131rl\u0131 olmas\u0131 halinde d\u00fczenli olarak sosyal sigortadan muaf tutulacakt\u0131r. \u0130stihdam s\u00fcresi, varsa bir takvim y\u0131l\u0131 boyunca belirlenir. Bir takvim y\u0131l\u0131 i\u00e7inde farkl\u0131 i\u015fverenlerle de olsa birbirini takip eden birka\u00e7 k\u0131sa s\u00fcreli \u00e7al\u0131\u015fma birbirine eklenir. Marjinal istihdam (mini i\u015fler olarak adland\u0131r\u0131lan) durumundan farkl\u0131 olarak, \u00fccretin miktar\u0131 bir rol oynamaz.<\/p>\n

\u00d6rnek:
\nEv han\u0131m\u0131 olarak \u00e7al\u0131\u015fan bir ge\u00e7ici i\u015f\u00e7i, 1 Temmuz – 31 A\u011fustos tarihleri aras\u0131nda ayl\u0131k 2.000 Avro \u00fccret kar\u015f\u0131l\u0131\u011f\u0131nda perakende sekt\u00f6r\u00fcnde tatil ikamesi olarak istihdam edilir. Maa\u015f, sosyal g\u00fcvenlik primlerinden tamamen muaf olmaya devam eder.<\/h2>\n

K\u0131sa s\u00fcreli istihdam\u0131n da – sosyal g\u00fcvenlik hukuku kapsam\u0131ndaki muameleden ba\u011f\u0131ms\u0131z olarak – vergiden mu<\/strong> af olabilece\u011fi unutulmamal\u0131d\u0131r (EStG madde 40a (1)); ancak daha dar s\u0131n\u0131rlar ge\u00e7erlidir. K\u0131sa s\u00fcreli istihdam i\u00e7in \u00fccret vergisi, a\u015fa\u011f\u0131daki durumlarda i\u015fveren taraf\u0131ndan %25<\/strong> ‘lik sabit<\/strong> bir oranda (art\u0131 dayan\u0131\u015fma ek \u00fccreti ve varsa kilise vergisi) \u00f6denebilir<\/p>\n

– \u00e7al\u0131\u015fan\u0131n sadece ara<\/strong> s\u0131ra istihdam edilmesi, d\u00fczenli olarak tekrarlanmamas\u0131 ve birbirini takip eden en fazla 18<\/strong> i\u015f g\u00fcn\u00fc<\/strong> boyunca istihdam edilmesi ve
\n– \u00fccretin \u00e7al\u0131\u015fma g\u00fcn\u00fc ba\u015f\u0131na ortalama 72 avroyu<\/strong> a\u015fmamas\u0131.<\/p>\n

Daha y\u00fcksek bir \u00fccret olmas\u0131 durumunda<\/h2>\n

Bununla birlikte, \u00f6ng\u00f6r\u00fclemeyen<\/strong> bir zamanda (\u00f6rne\u011fin hastal\u0131k nedeniyle i\u015fe gelmeme durumunda) istihdam\u0131n hemen gerekli hale gelmesi durumunda sabit oranl\u0131 bir \u00fccret vergisi d\u00fc\u015f\u00fcn\u00fclebilir.<\/p>\n

Ge\u00e7ici i\u015f\u00e7ilerin, \u00f6rne\u011fin ticaret fuarlar\u0131nda veya halka a\u00e7\u0131k festivallerde, g\u00f6revlendirmenin belirli bir s\u00fcre i\u00e7in sabitlendi\u011fi durumlarda istihdam edilmesi, d\u00fczenli olarak “\u00f6ng\u00f6r\u00fclemeyen” olarak kabul edilemez.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 10\/2018 say\u0131l\u0131 Bilgi Mektubumuzun 5. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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Geben Sie Ihre E-Mail-Adresse an, um diesen Blog zu abonnieren und Benachrichtigungen \u00fcber neue Beitr\u00e4ge via E-Mail zu erhalten.<\/p>\n<\/div>\n<\/form>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Ge\u00e7ici art\u0131\u015f – s\u00fcre s\u0131n\u0131rlar\u0131 – k\u0131sa d\u00f6nemli \u00e7al\u0131\u015fanlar – sona erme [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Befristete Erh\u00f6hung der Zeitgrenzen f\u00fcr kurzfristig Besch\u00e4ftigte l\u00e4uft aus\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]Ge\u00e7ici veya mevsimlik i\u015f\u00e7iler gibi \u00e7al\u0131\u015fanlar haline gelirler, Bir ki\u015fi sadece k\u0131sa bir s\u00fcre i\u00e7in istihdam ediliyorsa, istihdam belirli \u00e7al\u0131\u015fma s\u00fcresi s\u0131n\u0131rlar\u0131n\u0131 a\u015fm\u0131yorsa, \u00fccret sosyal sigortaya tabi de\u011fildir. Art\u0131r\u0131lm\u0131\u015f limitler...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,683],"tags":[1018,1019],"class_list":["post-10289","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-sosyal-guevenlik","tag-kisa-doenemli-calisanlar","tag-zaman-sinirlari"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10289","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/comments?post=10289"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10289\/revisions"}],"predecessor-version":[{"id":10329,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10289\/revisions\/10329"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}