TEKNOPARKLARDA NET \u00dcCRET ALAN S\u0130GORTALILARIN PR\u0130ME ESAS KAZANCININ HESAPLANMASI<\/strong><\/span><\/h3>\n(2021\/8 SAYILI GENELGE)<\/p>\n
03\/02\/2021 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 7263 say\u0131l\u0131 Torba Kanunda yap\u0131lan de\u011fi\u015fiklikler sonucunda Teknoparklarda \u00e7al\u0131\u015fanlardan net \u00fccret alanlar\u0131n prime esas kazanc\u0131n\u0131n hesaplanmas\u0131na ili\u015fkin a\u00e7\u0131klama yap\u0131lma gere\u011fi duyulmu\u015ftur.<\/p>\n
Sosyal G\u00fcvenlik Kurumu, bu ama\u00e7la 2020\/20 \u0130\u015fveren \u0130\u015flemleri Genelgesinde de\u011fi\u015fiklik yaparak yeni d\u00fczenlemelere a\u00e7\u0131kl\u0131k getirmek istemi\u015ftir.
\n4691 say\u0131l\u0131 Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanunun Desteklenmesi Hakk\u0131nda Kanun Uyar\u0131nca Prime Esas Kazanc\u0131n Hesaplanmas\u0131<\/strong>
\n7263 say\u0131l\u0131 Torba Kanunla; \u201c31\/12\/2028 tarihine kadar, b\u00f6lgede \u00e7al\u0131\u015fan AR-GE, tasar\u0131m ve destek personelinin bu g\u00f6revleri ile ilgili \u00fccretleri \u00fczerinden asgari ge\u00e7im indirimi uyguland\u0131ktan sonra hesaplanan gelir vergisi; verilecek muhtasar beyanname \u00fczerinden tahakkuk eden vergiden indirilmek suretiyle terkin edilir.\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\nBu de\u011fi\u015fiklik \u00f6ncesinde b\u00f6lgede \u00e7al\u0131\u015fan AR-GE tasar\u0131m ve destek personelinin bu g\u00f6revleri ile ilgili \u00fccretleri 31\/12\/2023 tarihine kadar her t\u00fcrl\u00fc vergiden m\u00fcstesnayd\u0131. Yap\u0131lan de\u011fi\u015fiklik sonras\u0131 4691 say\u0131l\u0131 Kanun kapsam\u0131nda Ar-Ge tasar\u0131m ve destek personelinin bu g\u00f6revleri ile ilgili \u00fccretleri \u00fczerinden asgari ge\u00e7im indirimi uyguland\u0131ktan sonra hesaplanan gelir vergisi verilecek muhtasar beyanname \u00fczerinden tahakkuk eden vergiden indirilmek suretiyle<\/strong> terkin edilecektir. Bu de\u011fi\u015fiklik dolay\u0131s\u0131yla 4691 say\u0131l\u0131 Kanun kapsam\u0131nda Ar-Ge tasar\u0131m ve destek personelinin bu g\u00f6revleri ile ilgili \u00fccretleri gelir vergisinden m\u00fcstesna olmad\u0131\u011f\u0131ndan, 5746 say\u0131l\u0131 Kanun kapsam\u0131nda net \u00fccret sistemine g\u00f6re \u00e7al\u0131\u015ft\u0131r\u0131lan Ar-Ge, tasar\u0131m ve destek personelinin br\u00fct \u00fccretlerinin hesaplama \u015fekli 4691 say\u0131l\u0131 Kanun kapsam\u0131ndaki Ar-Ge tasar\u0131m ve destek personeli bak\u0131m\u0131nda da uygulanacakt\u0131r.<\/strong><\/p>\nSigortal\u0131n\u0131n net \u00fccreti br\u00fct \u00fccretinden kanunen yap\u0131lmas\u0131 gereken kesintilerin \u00e7\u0131kar\u0131lmas\u0131 suretiyle bulunmaktad\u0131r. Dolay\u0131s\u0131yla bir sigortal\u0131n\u0131n net \u00fccreti;<\/p>\n
Net \u00dccret:<\/strong>
\nBr\u00fct \u00dccret- Sosyal Sigorta Primi (\u0130\u015f\u00e7i pay\u0131) \u2013 \u0130\u015fsizlik Sigortas\u0131 Primi (\u0130\u015f\u00e7i Pay\u0131)- Gelir Vergisi-Damga Vergisi<\/strong> form\u00fcl\u00fcyle ifade edilir.
\nBu form\u00fcl vas\u0131tas\u0131yla net \u00fccret sistemine g\u00f6re \u00e7al\u0131\u015ft\u0131r\u0131lan bir sigortal\u0131n\u0131n br\u00fct \u00fccretinin de hesaplanmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.
\nBuna g\u00f6re;<\/p>\nBr\u00fct \u00dccret:<\/strong>
\nNet \u00dccret+ Sosyal Sigorta Primi (\u0130\u015f\u00e7i pay\u0131) + \u0130\u015fsizlik Sigortas\u0131 Primi (\u0130\u015f\u00e7i Pay\u0131) + Gelir Vergisi + Damga Vergisi<\/strong> form\u00fcl\u00fcne g\u00f6re hesaplanmaktad\u0131r.
\n4691 say\u0131l\u0131 Kanun kapsam\u0131nda Ar-Ge tasar\u0131m ve destek personelini i\u00e7in gelir vergisi istisnas\u0131 uygulanmad\u0131\u011f\u0131ndan, net \u00fccret sistemine g\u00f6re \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131lar\u0131n br\u00fct \u00fccretleri (prime esas kazan\u00e7lar\u0131) hesaplan\u0131rken gelir vergisi ve damga vergisi dikkate al\u0131nacakt\u0131r.
\nDolay\u0131s\u0131yla, bu kapsamdaki sigortal\u0131n\u0131n br\u00fct \u00fccreti hesaplan\u0131rken;<\/p>\nBr\u00fct \u00dccret: Net \u00dccret+ Sosyal Sigorta Primi (\u0130\u015f\u00e7i pay\u0131) + \u0130\u015fsizlik Sigortas\u0131 Primi (\u0130\u015f\u00e7i Pay\u0131) + Gelir Vergisi + Damga Vergisi<\/strong> form\u00fcl\u00fc esas al\u0131nacakt\u0131r.<\/p>\nBu durumda,<\/p>\n
A= Br\u00fct \u00dccret<\/p>\n
B= Net \u00dccret<\/p>\n
Sigorta Primi \u0130\u015f\u00e7i Pay\u0131 Toplam Tutar\u0131= A X 15 : 100 = 15\ud835\udc34 : 100<\/p>\n
Gelir Vergisi Matrah\u0131= A- 15\ud835\udc34 : 100= 85\ud835\udc34 : 100<\/p>\n
Gelir Vergisi Tutar\u0131: 85\ud835\udc34 : 100 x15 : 100 = 1275\ud835\udc34 : 1000<\/p>\n
Damga Vergisi Tutar\u0131= A x 759 : 100000 = 759\ud835\udc34 : 100000<\/p>\n
B= A- 15\ud835\udc34 : 100- 1275\ud835\udc34 : 10000- 759\ud835\udc34 : 100000
\nB= 100000\ud835\udc34\u221215000\ud835\udc34\u221212750\ud835\udc34\u2212759\ud835\udc34 : 100000
\n10000B=71491A
\nA= 100000\ud835\udc35 : 71491 form\u00fcl\u00fc ile net \u00fccretten br\u00fct \u00fccret hesaplanabilir.
\n*Asgari Ge\u00e7im \u0130ndirimi g\u00f6z \u00f6n\u00fcnde bulundurulmam\u0131\u015ft\u0131r.
\n**Vergi dilimi %15 olarak dikkate al\u0131nm\u0131\u015ft\u0131r.
\n\u00d6rnek: 4691 say\u0131l\u0131 Kanun kapsam\u0131nda Ar-Ge \u00e7al\u0131\u015fmas\u0131 olan ve net \u00fccret sistemine g\u00f6re \u00e7al\u0131\u015fan sigortal\u0131n\u0131n net \u00fccretinin 8.000,00 TL oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda;<\/p>\n
<\/p>\n
\u2022 Hizmet Birle\u015ftirme Ba\u015fvurusu <\/strong><\/p>\nSosyal g\u00fcvenlik uygulamalar\u0131 \u00e7er\u00e7evesinde farkl\u0131 kurumlara tabi \u00e7e\u015fitli i\u015flerde \u00e7al\u0131\u015fm\u0131\u015f olanlar\u0131n hizmet s\u00fcreleri, ayn\u0131 tarihlere rastlamamak kayd\u0131yla ayl\u0131k ba\u011flanmas\u0131na hak kazan\u0131ld\u0131\u011f\u0131nda birle\u015ftirilmektedir. Hizmet birle\u015ftirme talebe ba\u011fl\u0131 olarak yap\u0131lan bir i\u015flem olup e-Devlet sistemi \u00fczerinden art\u0131k ba\u015fvuru yap\u0131labilecektir.<\/p>\n
Bu hizmeti kullanarak, 4\/1-(a)-(b) ve 506 Say\u0131l\u0131 Kanun Ge\u00e7ici Madde 20 nci madde sand\u0131\u011f\u0131 \u00e7al\u0131\u015fanlar\u0131 hizmet birle\u015ftirme ba\u015fvurusu yapabilecektir.<\/p>\n
\n4691 say\u0131l\u0131 Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanunun Desteklenmesi Hakk\u0131nda Kanun Uyar\u0131nca Prime Esas Kazanc\u0131n Hesaplanmas\u0131<\/strong>
\n7263 say\u0131l\u0131 Torba Kanunla; \u201c31\/12\/2028 tarihine kadar, b\u00f6lgede \u00e7al\u0131\u015fan AR-GE, tasar\u0131m ve destek personelinin bu g\u00f6revleri ile ilgili \u00fccretleri \u00fczerinden asgari ge\u00e7im indirimi uyguland\u0131ktan sonra hesaplanan gelir vergisi; verilecek muhtasar beyanname \u00fczerinden tahakkuk eden vergiden indirilmek suretiyle terkin edilir.\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
Bu de\u011fi\u015fiklik \u00f6ncesinde b\u00f6lgede \u00e7al\u0131\u015fan AR-GE tasar\u0131m ve destek personelinin bu g\u00f6revleri ile ilgili \u00fccretleri 31\/12\/2023 tarihine kadar her t\u00fcrl\u00fc vergiden m\u00fcstesnayd\u0131. Yap\u0131lan de\u011fi\u015fiklik sonras\u0131 4691 say\u0131l\u0131 Kanun kapsam\u0131nda Ar-Ge tasar\u0131m ve destek personelinin bu g\u00f6revleri ile ilgili \u00fccretleri \u00fczerinden asgari ge\u00e7im indirimi uyguland\u0131ktan sonra hesaplanan gelir vergisi verilecek muhtasar beyanname \u00fczerinden tahakkuk eden vergiden indirilmek suretiyle<\/strong> terkin edilecektir. Bu de\u011fi\u015fiklik dolay\u0131s\u0131yla 4691 say\u0131l\u0131 Kanun kapsam\u0131nda Ar-Ge tasar\u0131m ve destek personelinin bu g\u00f6revleri ile ilgili \u00fccretleri gelir vergisinden m\u00fcstesna olmad\u0131\u011f\u0131ndan, 5746 say\u0131l\u0131 Kanun kapsam\u0131nda net \u00fccret sistemine g\u00f6re \u00e7al\u0131\u015ft\u0131r\u0131lan Ar-Ge, tasar\u0131m ve destek personelinin br\u00fct \u00fccretlerinin hesaplama \u015fekli 4691 say\u0131l\u0131 Kanun kapsam\u0131ndaki Ar-Ge tasar\u0131m ve destek personeli bak\u0131m\u0131nda da uygulanacakt\u0131r.<\/strong><\/p>\n Sigortal\u0131n\u0131n net \u00fccreti br\u00fct \u00fccretinden kanunen yap\u0131lmas\u0131 gereken kesintilerin \u00e7\u0131kar\u0131lmas\u0131 suretiyle bulunmaktad\u0131r. Dolay\u0131s\u0131yla bir sigortal\u0131n\u0131n net \u00fccreti;<\/p>\n Net \u00dccret:<\/strong> Br\u00fct \u00dccret:<\/strong> Br\u00fct \u00dccret: Net \u00dccret+ Sosyal Sigorta Primi (\u0130\u015f\u00e7i pay\u0131) + \u0130\u015fsizlik Sigortas\u0131 Primi (\u0130\u015f\u00e7i Pay\u0131) + Gelir Vergisi + Damga Vergisi<\/strong> form\u00fcl\u00fc esas al\u0131nacakt\u0131r.<\/p>\n Bu durumda,<\/p>\n A= Br\u00fct \u00dccret<\/p>\n B= Net \u00dccret<\/p>\n Sigorta Primi \u0130\u015f\u00e7i Pay\u0131 Toplam Tutar\u0131= A X 15 : 100 = 15\ud835\udc34 : 100<\/p>\n Gelir Vergisi Matrah\u0131= A- 15\ud835\udc34 : 100= 85\ud835\udc34 : 100<\/p>\n Gelir Vergisi Tutar\u0131: 85\ud835\udc34 : 100 x15 : 100 = 1275\ud835\udc34 : 1000<\/p>\n Damga Vergisi Tutar\u0131= A x 759 : 100000 = 759\ud835\udc34 : 100000<\/p>\n B= A- 15\ud835\udc34 : 100- 1275\ud835\udc34 : 10000- 759\ud835\udc34 : 100000 <\/p>\n \u2022 Hizmet Birle\u015ftirme Ba\u015fvurusu <\/strong><\/p>\n Sosyal g\u00fcvenlik uygulamalar\u0131 \u00e7er\u00e7evesinde farkl\u0131 kurumlara tabi \u00e7e\u015fitli i\u015flerde \u00e7al\u0131\u015fm\u0131\u015f olanlar\u0131n hizmet s\u00fcreleri, ayn\u0131 tarihlere rastlamamak kayd\u0131yla ayl\u0131k ba\u011flanmas\u0131na hak kazan\u0131ld\u0131\u011f\u0131nda birle\u015ftirilmektedir. Hizmet birle\u015ftirme talebe ba\u011fl\u0131 olarak yap\u0131lan bir i\u015flem olup e-Devlet sistemi \u00fczerinden art\u0131k ba\u015fvuru yap\u0131labilecektir.<\/p>\n Bu hizmeti kullanarak, 4\/1-(a)-(b) ve 506 Say\u0131l\u0131 Kanun Ge\u00e7ici Madde 20 nci madde sand\u0131\u011f\u0131 \u00e7al\u0131\u015fanlar\u0131 hizmet birle\u015ftirme ba\u015fvurusu yapabilecektir.<\/p>\n
\nBr\u00fct \u00dccret- Sosyal Sigorta Primi (\u0130\u015f\u00e7i pay\u0131) \u2013 \u0130\u015fsizlik Sigortas\u0131 Primi (\u0130\u015f\u00e7i Pay\u0131)- Gelir Vergisi-Damga Vergisi<\/strong> form\u00fcl\u00fcyle ifade edilir.
\nBu form\u00fcl vas\u0131tas\u0131yla net \u00fccret sistemine g\u00f6re \u00e7al\u0131\u015ft\u0131r\u0131lan bir sigortal\u0131n\u0131n br\u00fct \u00fccretinin de hesaplanmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.
\nBuna g\u00f6re;<\/p>\n
\nNet \u00dccret+ Sosyal Sigorta Primi (\u0130\u015f\u00e7i pay\u0131) + \u0130\u015fsizlik Sigortas\u0131 Primi (\u0130\u015f\u00e7i Pay\u0131) + Gelir Vergisi + Damga Vergisi<\/strong> form\u00fcl\u00fcne g\u00f6re hesaplanmaktad\u0131r.
\n4691 say\u0131l\u0131 Kanun kapsam\u0131nda Ar-Ge tasar\u0131m ve destek personelini i\u00e7in gelir vergisi istisnas\u0131 uygulanmad\u0131\u011f\u0131ndan, net \u00fccret sistemine g\u00f6re \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131lar\u0131n br\u00fct \u00fccretleri (prime esas kazan\u00e7lar\u0131) hesaplan\u0131rken gelir vergisi ve damga vergisi dikkate al\u0131nacakt\u0131r.
\nDolay\u0131s\u0131yla, bu kapsamdaki sigortal\u0131n\u0131n br\u00fct \u00fccreti hesaplan\u0131rken;<\/p>\n
\nB= 100000\ud835\udc34\u221215000\ud835\udc34\u221212750\ud835\udc34\u2212759\ud835\udc34 : 100000
\n10000B=71491A
\nA= 100000\ud835\udc35 : 71491 form\u00fcl\u00fc ile net \u00fccretten br\u00fct \u00fccret hesaplanabilir.
\n*Asgari Ge\u00e7im \u0130ndirimi g\u00f6z \u00f6n\u00fcnde bulundurulmam\u0131\u015ft\u0131r.
\n**Vergi dilimi %15 olarak dikkate al\u0131nm\u0131\u015ft\u0131r.
\n\u00d6rnek: 4691 say\u0131l\u0131 Kanun kapsam\u0131nda Ar-Ge \u00e7al\u0131\u015fmas\u0131 olan ve net \u00fccret sistemine g\u00f6re \u00e7al\u0131\u015fan sigortal\u0131n\u0131n net \u00fccretinin 8.000,00 TL oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda;<\/p>\n
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