{"id":10365,"date":"2019-01-02T10:28:35","date_gmt":"2019-01-02T09:28:35","guid":{"rendered":"https:\/\/tunal-stb.de\/uecret-vergisi-ve-sosyal-sigorta-icin-gayri-nakdi-uecret-degerleri-2019\/"},"modified":"2023-07-21T09:35:35","modified_gmt":"2023-07-21T07:35:35","slug":"uecret-vergisi-ve-sosyal-sigorta-icin-gayri-nakdi-uecret-degerleri-2019","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/uecret-vergisi-ve-sosyal-sigorta-icin-gayri-nakdi-uecret-degerleri-2019\/","title":{"rendered":"\u00dccret vergisi ve sosyal sigorta i\u00e7in gayri nakdi \u00fccret de\u011ferleri 2019"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong>Nakit d\u0131\u015f\u0131 \u00fccret de\u011ferleri &#8211; 2019 &#8211; \u00dccret vergisi &#8211; Sosyal g\u00fcvenlik<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Sachbezugswerte 2019 f\u00fcr Lohnsteuer und Sozialversicherung&#8221; alignment=&#8221;left&#8221;][\/ultimate_heading][vc_separator css=&#8221;.vc_custom_1546415095375{margin-bottom: 10px !important;}&#8221;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>\u00c7al\u0131\u015fanlar i\u015fverenlerinden ayni yard\u0131m al\u0131yorlarsa (\u00f6rne\u011fin \u00fccretsiz konaklama veya kantin yemekleri), bunlar gayri nakdi yard\u0131mlar olarak \u00fccret vergisine tabidir ve ayr\u0131ca d\u00fczenli olarak sosyal sigortaya tabidir. Ayni \u00fccretlerin miktar\u0131 Sosyal G\u00fcvenlik \u00dccret Y\u00f6netmeli\u011finde belirlenmi\u015ftir.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong> \u00dccretsiz<\/strong> yemeklerin de\u011feri kahvalt\u0131, \u00f6\u011fle yeme\u011fi ve ak\u015fam yeme\u011finden olu\u015fmaktad\u0131r. 2019&#8217;a ait ayl\u0131k tutarlar a\u015fa\u011f\u0131daki tablodan al\u0131nabilir:<a href=\"https:\/\/adiuvat.eu\/news\/\" target=\"_blank\" rel=\"noopener\">(01\/2019 say\u0131l\u0131 bilgilendirme mektubuna bak\u0131n\u0131z<\/a>).<\/p>\n<p>\u0130\u015fverenin kendisi taraf\u0131ndan i\u015fletilen bir restoranda \u00fccretsiz veya indirimli yemek (\u00f6\u011fle veya ak\u015fam yeme\u011fi) servis ediliyorsa  <strong>Kantin<\/strong>\u00c7al\u0131\u015fanlara bir restoranda veya benzer bir kurulu\u015fta yemek servisi yap\u0131l\u0131yorsa, yemek ba\u015f\u0131na a\u015fa\u011f\u0131dakiler \u00f6denmelidir<strong>  3,30 Euro<\/strong>  Bu durum, kural olarak, i\u015f gerek\u00e7esiyle 8 saatten fazla olmayan harici bir faaliyet vesilesiyle i\u015fverenin te\u015fvikiyle \u00e7al\u0131\u015fana sa\u011flanan yemekler i\u00e7in de ge\u00e7erlidir.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>\u0130\u015fverenin <strong>restoranlarda<\/strong> kullan\u0131lmak \u00fczere 3,10 Avro&#8217;ya kadar daha y\u00fcksek de\u011ferli &#8211; yani 2019 i\u00e7in g\u00fcnl\u00fck bir yemek i\u00e7in 6,40 Avro&#8217;ya kadar &#8211; restoran kuponlar\u0131 vermesi durumunda da nakit olmayan \u00fccret de\u011ferleri belirleyicidir.<\/p>\n<p>Bu, i\u015fverenin kuponlardan feragat etmesi ve bunun yerine \u00e7al\u0131\u015fanlara yemek sat\u0131n almalar\u0131 i\u00e7in <strong>nakit \u00f6denek<\/strong> sa\u011flamas\u0131 durumunda da ge\u00e7erlidir; \u00f6denek <strong>\u00e7al\u0131\u015fma g\u00fcn\u00fc<\/strong> ba\u015f\u0131na 6,40 \u20ac tutar\u0131n\u0131 a\u015fm\u0131yorsa, yaln\u0131zca yemek ba\u015f\u0131na 3,30 \u20ac tutar\u0131ndaki parasal olmayan \u00fccret de\u011feri uygulanacakt\u0131r.<\/p>\n<p>Yemekler <strong>indirimli fiyattan<\/strong> sa\u011fland\u0131\u011f\u0131nda \u00e7al\u0131\u015fan ki\u015fisel bir katk\u0131 pay\u0131 \u00f6derse, bu ek \u00f6deme ayni yard\u0131m\u0131n de\u011ferini azalt\u0131r; \u00e7al\u0131\u015fan ayni yard\u0131m\u0131n tam de\u011ferini \u00f6derse, vergi ve sosyal g\u00fcvenlik katk\u0131 paylar\u0131na tabi hi\u00e7bir tutar kalmaz.<\/p>\n<p>\u0130\u015fveren, yemeklerin \u00fccretsiz veya indirimli olarak sunulmas\u0131ndan kaynaklanan \u00fccreti, ayni \u00fccretin de\u011feri \u00fczerinden de\u011ferlendirdi\u011fi ve 40. maddenin 1. f\u0131kras\u0131 uyar\u0131nca ayni \u00fccreti \u00f6demekle y\u00fck\u00fcml\u00fc oldu\u011fu s\u00fcrece. 2 EStG %25&#8217;lik sabit bir oran \u00fczerinden vergilendirilir, sosyal g\u00fcvenlik <strong>katk\u0131lar\u0131ndan muaft\u0131r<\/strong>.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>\u0130\u015fveren taraf\u0131ndan <strong>\u00fccretsiz konaklama <\/strong>sa\u011flanmas\u0131 konusunda bir ayr\u0131m yap\u0131lmal\u0131d\u0131r:<\/p>\n<ul>\n<li>E\u011fer ba\u011f\u0131ms\u0131z bir evin i\u015fletilebilece\u011fi m\u00fcstakil bir <strong>daire<\/strong> (ya da m\u00fcstakil bir ev) ise, kural olarak y\u00f6rede al\u0131\u015f\u0131lagelmi\u015f <strong>kira bedeli<\/strong> esas al\u0131nacakt\u0131r. Elektrik ve su gibi ar\u0131zi masraflar, teslimat yerindeki fiyatla birlikte dikkate al\u0131nmal\u0131d\u0131r.<\/li>\n<li>\u00d6te yandan, <strong>di\u011fer konaklama<\/strong> yerlerinin (m\u00fcnferit odalar) sa\u011flanmas\u0131 i\u00e7in d\u00fczenli olarak ayni bir <strong>g\u00f6t\u00fcr\u00fc<\/strong> \u00fccret uygulanmaktad\u0131r; bu tutar 2019 y\u0131l\u0131 i\u00e7in ayl\u0131k <strong>231 avrodur<\/strong>. Konaklama, sabit oranl\u0131 gayri nakdi \u00fccret de\u011ferinin alt\u0131nda olmas\u0131 halinde yerel kira bedeli \u00fczerinden de\u011ferlendirilebilir.<\/li>\n<\/ul>\n<p>E\u011fer bir daire ya da konaklama yeri indirimli fiyattan sa\u011flan\u0131yorsa, yukar\u0131daki de\u011ferler \u00e7al\u0131\u015fan taraf\u0131ndan \u00f6denen kullan\u0131m \u00fccreti kadar azalt\u0131l\u0131r; kalan miktar daha sonra \u00fccret vergisine ve sosyal sigortaya tabi tutulur.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong><em>(Daha fazla yorum, bilgi ve \u00f6rnek <a href=\"https:\/\/adiuvat.eu\/newsletter\/\" target=\"_blank\" rel=\"noopener\">01\/2019 say\u0131l\u0131 bilgilendirme mektubumuzda<\/a> bulunabilir).<\/em><\/strong><\/p>\n<\/div><\/div>[vc_masonry_media_grid grid_id=&#8221;vc_gid:1546417527361-72292014-e662-8&#8243; include=&#8221;6226,6225,6224&#8243;][vc_message]\n<h2 class=\"widget-title\"><strong>A) Sipari\u015f b\u00fclteni<\/strong><\/h2>\n<p>Her zaman haberdar olun, ba\u015fka haberleri ka\u00e7\u0131rmay\u0131n! Haber b\u00fclteni hizmetimiz sayesinde hukuk b\u00fcromuzla ilgili en son bilgileri her zaman e-posta yoluyla alacaks\u0131n\u0131z (\u00f6rne\u011fin de\u011fi\u015fen \u00e7al\u0131\u015fma saatleri vb.). Elbette, istedi\u011finiz zaman haber b\u00fclteni aboneli\u011finizi kolayca iptal edebilirsiniz. Her b\u00fcltenin sonunda ilgili bir abonelikten \u00e7\u0131kma ba\u011flant\u0131s\u0131 bulacaks\u0131n\u0131z. E-posta adresinizi girmeniz yeterlidir&#8230;<\/p>\n<div><\/div>\n<h2 class=\"widget-title\"><a href=\"https:\/\/adiuvat.eu\/newsletter\/\" target=\"_blank\" rel=\"noopener\"><strong>B) Bilgilendirme mektubuna abone olun<\/strong><\/a><\/h2>\n<div class=\"textwidget\">\n<p>E-posta ile rahat\u00e7a. Kay\u0131t olmak i\u00e7in e-posta adresinizi girmeniz yeterlidir; size bilgilendirme mektubumuzun en son versiyonu g\u00f6nderilecektir.<br \/>\nKay\u0131t olurken avantaj\u0131n\u0131z: Her ay\u0131n ba\u015f\u0131nda bu g\u00fcncellemeyi alacaks\u0131n\u0131z.<\/p>\n<div><\/div>\n<h2 class=\"widget-title\"><strong>C) E-posta yoluyla bloga abone olun<\/strong><\/h2>\n<form id=\"subscribe-blog-blog_subscription-2\" accept-charset=\"utf-8\" action=\"#\" method=\"post\">\n<div id=\"subscribe-text\">\n<p>Bu bloga abone olmak ve yeni yaz\u0131lar\u0131n bildirimlerini e-posta yoluyla almak i\u00e7in e-posta adresinizi girin.<\/p>\n<\/div>\n<\/form>\n<\/div>\n[\/vc_message]<\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_09596106 height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\">Neumann &amp; Walczak &#8211; Steuerberatungsgesellschaft GmbH &#8211; Robert-Bosch-Strasse 1 &#8211; 59439 Holzwickede<\/p>\n<p style=\"text-align: center;\"><span class=\"Stil6\"><br \/>\n  <span class=\"Stil42\">Neumann &amp; Walczak Vergi Dan\u0131\u015fmanlar\u0131 &#8211; Ortakl\u0131k &#8211; <\/span><br \/>\n<\/span>Robert-Bosch-Strasse 1 &#8211; 59439 Holzwickede<\/p>\n<hr>\n<p style=\"text-align: center;\">Web sitesi: www.neumann-walczak.de &#8211; E-posta: info@neumann-walczak.de<\/p>\n<p style=\"text-align: center;\"><span class=\"Stil39\">Telefon: (0049) 02301 &#8211; 91 291 0 &#8211; Faks: (0049) 02301 &#8211; 91 291 21<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Nakit d\u0131\u015f\u0131 \u00fccret de\u011ferleri &#8211; 2019 &#8211; \u00dccret vergisi &#8211; Sosyal g\u00fcvenlik [vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Sachbezugswerte 2019 f\u00fcr Lohnsteuer und Sozialversicherung\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1546415095375{margin-bottom: 10px !important;}\"]\u00c7al\u0131\u015fanlar i\u015fverenlerinden ayni yard\u0131m al\u0131yorlarsa (\u00f6rne\u011fin \u00fccretsiz konaklama veya kantin yemekleri), bunlar gayri nakdi yard\u0131mlar olarak \u00fccret vergisine tabidir ve ayr\u0131ca d\u00fczenli olarak sosyal sigortaya tabidir. Ayni \u00fccretlerin miktar\u0131 Sosyal G\u00fcvenlik...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,1050,683,1046],"tags":[1053,688,556],"class_list":["post-10365","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-nakit-disi-uecretlendirme-degerleri-2019","category-sosyal-guevenlik","category-uecret-vergisi","tag-nakit-disi-uecretlendirme-degerleri","tag-sosyal-guevenlik","tag-uecret-vergisi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10365","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=10365"}],"version-history":[{"count":11,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10365\/revisions"}],"predecessor-version":[{"id":10604,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10365\/revisions\/10604"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}