{"id":11197,"date":"2020-01-06T14:49:17","date_gmt":"2020-01-06T13:49:17","guid":{"rendered":"https:\/\/tunal-stb.de\/uecret-vergisi-ve-sosyal-sigorta-icin-gayri-nakdi-uecret-degerleri-2020\/"},"modified":"2023-07-21T09:36:30","modified_gmt":"2023-07-21T07:36:30","slug":"uecret-vergisi-ve-sosyal-sigorta-icin-gayri-nakdi-uecret-degerleri-2020","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/uecret-vergisi-ve-sosyal-sigorta-icin-gayri-nakdi-uecret-degerleri-2020\/","title":{"rendered":"\u00dccret vergisi ve sosyal sigorta i\u00e7in gayri nakdi \u00fccret de\u011ferleri 2020"},"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\"><h2>&#8220;Gayri nakdi \u00fccret de\u011ferleri 2020 (yemek, kantin, \u00fccretsiz konaklama)&#8221;.<\/h2>\n<h2>Gelir vergisi ve sosyal g\u00fcvenlik i\u00e7in<\/h2>\n<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<p><strong>\u00dccretsiz yemek\/yemekler<\/strong><br \/>\n\u00dccretsiz yemeklerin de\u011feri kahvalt\u0131, \u00f6\u011fle yeme\u011fi ve ak\u015fam yeme\u011finden olu\u015fmaktad\u0131r.<\/p>\n<p><strong>2020<\/strong> &#8216;de bir \u00f6\u011fle veya ak\u015fam yeme\u011fi i\u00e7in resmi ayni de\u011fer her biri <strong>3,40 Euro<\/strong>&#8216;dur. \u00c7al\u0131\u015fan taraf\u0131ndan yap\u0131lan herhangi bir <strong>ek \u00f6deme<\/strong>, gayri nakdi \u00fccret de\u011ferini azalt\u0131r; e\u011fer \u00e7al\u0131\u015fan gayri nakdi \u00fccret de\u011ferinin tamam\u0131n\u0131 \u00f6derse, vergi ve sosyal g\u00fcvenlik katk\u0131lar\u0131na tabi olan herhangi <strong>bir<\/strong> tutar kalmaz.<\/p>\n<p>(Elveri\u015fli) gayri nakdi \u00fccret de\u011ferinin uygulanmas\u0131 a\u015fa\u011f\u0131dakiler i\u00e7in d\u00fczenli olarak de\u011ferlendirilir<\/p>\n<ul>\n<li>\u0130\u015fveren taraf\u0131ndan \u00e7al\u0131\u015fanlara her \u00e7al\u0131\u015fma g\u00fcn\u00fcnde kendi i\u015fletti\u011fi kantin, restoran veya benzeri bir kurulu\u015fta sa\u011flanan yemekler;<\/li>\n<li>\u0130\u015fverenin katk\u0131s\u0131 yeme\u011fin ger\u00e7ek fiyat\u0131n\u0131 a\u015fm\u0131yorsa, i\u015fveren taraf\u0131ndan yemek sa\u011flayan kurulu\u015flara (\u00f6rne\u011fin restoranlar) \u00f6denen ve \u00e7al\u0131\u015fma g\u00fcn\u00fc boyunca servis edilen yemeklerin maliyetinin azalt\u0131lmas\u0131na katk\u0131da bulunan <strong>yard\u0131mlar<\/strong>;<\/li>\n<li>restoranlarda vb. kullan\u0131lmak \u00fczere \u00e7al\u0131\u015fanlara yemek kuponlar\u0131 veya restoran <strong>kuponlar\u0131\/kuponlar\u0131<\/strong> da\u011f\u0131t\u0131lmas\u0131. Nakit d\u0131\u015f\u0131 \u00fccret de\u011ferinden muhasebele\u015ftirmenin \u00f6n ko\u015fulu, restoran kuponunun \u00f6\u011f\u00fcn ba\u015f\u0131na 6,50 \u20ac de\u011ferini a\u015fmamas\u0131d\u0131r.<\/li>\n<li>\u0130\u015fveren taraf\u0131ndan &#8211; \u00f6rne\u011fin yemek fi\u015fleri veya kuponlar\u0131 yerine &#8211; bir i\u015f g\u00fcn\u00fcnde yemek sat\u0131n almak i\u00e7in bir al\u0131c\u0131 kurumla s\u00f6zle\u015fmeye dayal\u0131 bir ili\u015fkisi olmayan <strong>\u00e7al\u0131\u015fanlar\u0131na<\/strong> \u00f6denen <strong>nakit<\/strong> \u00f6denekler; burada da \u00f6denek \u00f6\u011f\u00fcn ba\u015f\u0131na 6,50 Euro&#8217;yu ge\u00e7emez.<\/li>\n<\/ul>\n<p>Ayni yard\u0131mlar\u0131n talep edilebilmesi i\u00e7in, i\u015fveren taraf\u0131ndan <strong>her i\u015f g\u00fcn\u00fc<\/strong> i\u00e7in <strong>sadece<\/strong> <strong>bir<\/strong> \u00f6\u011f\u00fcn yemek sat\u0131n al\u0131nmas\u0131 ve s\u00fcbvanse edilmesi sa\u011flanmal\u0131d\u0131r. Di\u011fer g\u00fcnler i\u00e7in &#8220;stokta&#8221; yemek sat\u0131n al\u0131nmas\u0131 zararl\u0131d\u0131r ve ilgili \u00f6deneklerin nominal de\u011fer \u00fczerinden nakit \u00fccret olarak muhasebele\u015ftirilmesine yol a\u00e7ar.<br \/>\nYemeklerin \u00fccretsiz ya da indirimli olarak sunulmas\u0131 sonucunda \u00fccret vergisine tabi bir tutar ortaya \u00e7\u0131karsa, i\u015fveren bu tutar\u0131 4. madde uyar\u0131nca \u00fccret vergisinden d\u00fc\u015febilir. \u00a7 40 para. 2 <strong>%25&#8217;lik sabit<\/strong> bir <strong>oranda<\/strong> EStG; bu durumda sosyal g\u00fcvenlik <strong>katk\u0131lar\u0131ndan muafiyet<\/strong> s\u00f6z konusudur.<\/p>\n<p><strong>\u00dccretsiz konaklama<\/strong><br \/>\n\u0130\u015fveren taraf\u0131ndan \u00fccretsiz konaklama sa\u011flanmas\u0131 konusunda bir ayr\u0131m yap\u0131lmal\u0131d\u0131r:<\/p>\n<ul>\n<li>E\u011fer ba\u011f\u0131ms\u0131z bir hanenin i\u015fletilebilece\u011fi m\u00fcstakil bir <strong>daire<\/strong> (veya m\u00fcstakil bir ev) ise, d\u00fczenli olarak y\u00f6rede al\u0131\u015f\u0131lagelmi\u015f kira bedeli esas al\u0131nacakt\u0131r. Elektrik ve su gibi ar\u0131zi maliyetler ger\u00e7ek fiyat \u00fczerinden dikkate al\u0131nmal\u0131d\u0131r.<\/li>\n<li>Buna kar\u015f\u0131l\u0131k, <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; 2020 i\u00e7in bu tutar ayl\u0131k <strong>235 Euro<\/strong> &#8216;dur. 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 <strong>indirimli<\/strong> 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>\n","protected":false},"excerpt":{"rendered":"&#8220;Gayri nakdi \u00fccret de\u011ferleri 2020 (yemek, kantin, \u00fccretsiz konaklama)&#8221;. Gelir vergisi ve sosyal g\u00fcvenlik i\u00e7in \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. \u00dccretsiz yemek\/yemekler \u00dccretsiz yemeklerin de\u011feri kahvalt\u0131,...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,828,1228,549],"tags":[1454,1442,1449,1452,1445,1237,1235],"class_list":["post-11197","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-giderler","category-hibeler","category-isciler","tag-catering-tr","tag-goetuerue-bedel","tag-kantin","tag-konaklama","tag-nakit-hibeler","tag-restoran","tag-yemekler"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11197","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=11197"}],"version-history":[{"count":9,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11197\/revisions"}],"predecessor-version":[{"id":11381,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11197\/revisions\/11381"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11197"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11197"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}