{"id":3761,"date":"2023-02-22T14:33:33","date_gmt":"2023-02-22T11:33:33","guid":{"rendered":"https:\/\/www.mehmetkocak.com\/?p=3761"},"modified":"2023-02-22T14:33:33","modified_gmt":"2023-02-22T11:33:33","slug":"sirkuler-2023-07-2023-yili-issizlik-odenegi","status":"publish","type":"post","link":"https:\/\/www.mehmetkocak.com\/2023\/02\/yayinlarimiz\/sirkuler\/sirkuler-2023-07-2023-yili-issizlik-odenegi\/","title":{"rendered":"Sirk\u00fcler 2023\/07 2023 Y\u0131l\u0131 \u0130\u015fsizlik \u00d6dene\u011fi…"},"content":{"rendered":"
[vc_row][vc_column width=”1\/6″][\/vc_column][vc_column width=”2\/3″][vc_column_text]<\/p>\n
G\u00fcnl\u00fck i\u015fsizlik \u00f6dene\u011fi, sigortal\u0131n\u0131n son d\u00f6rt ayl\u0131k prime esas kazan\u00e7lar\u0131 dikkate al\u0131narak hesaplanan g\u00fcnl\u00fck ortalama br\u00fct kazanc\u0131n\u0131n %40\u2019\u0131 olarak hesaplanmaktad\u0131r. Bu \u015fekilde hesaplanan i\u015fsizlik \u00f6dene\u011fi miktar\u0131, ayl\u0131k asgari \u00fccretin br\u00fct tutar\u0131n\u0131n %80\u2019ini ge\u00e7ememektedir. \u0130\u015fsizlik \u00f6dene\u011fi, damga vergisi hari\u00e7 herhangi bir vergi ve kesintiye\u00a0tabi\u00a0tutulmaz.<\/p>\n
1.1.2023 \u2013 31.12.2023 tarihleri aras\u0131nda uygulanacak olan i\u015fsizlik \u00f6dene\u011fi alt ve \u00fcst miktarlar\u0131 ile alternatif kazan\u00e7lar \u00fczerinden hesaplanan i\u015fsizlik \u00f6dene\u011fi miktarlar\u0131 a\u015fa\u011f\u0131daki tabloda sunulmu\u015ftur.<\/p>\n
Son 4 Ayl\u0131k Kazan\u00e7lar Ortalamas\u0131<\/strong><\/td>\nBr\u00fct \u0130\u015fsizlik \u00d6dene\u011fi<\/strong><\/td>\n | Damga Vergisi (%0,759)<\/strong><\/td>\n | Net \u0130\u015fsizlik \u00d6dene\u011fi Tutar\u0131<\/strong><\/td>\n<\/tr>\n | \u00d6dene\u011fin Alt S\u0131n\u0131r\u0131 (%40)<\/strong><\/td>\n | (10.008 x %40)<\/p>\n | 4.003,20<\/td>\n 30,38 TL<\/td>\n | 3.972,82 TL<\/td>\n<\/tr>\n | \u00d6dene\u011fin \u00dcst S\u0131n\u0131r\u0131 (%80)<\/strong><\/td>\n | (10.008 x %80)<\/p>\n | 8.006,40<\/td>\n 60,77 TL<\/td>\n | 7.945,63 TL<\/td>\n<\/tr>\n | 15.000 TL Br\u00fct \u00dccret ile \u00c7al\u0131\u015fan<\/strong><\/td>\n | (15.000 x %40)<\/p>\n | 6.000<\/td>\n 45,54 TL<\/td>\n | 5.954,46 TL<\/td>\n<\/tr>\n | 24.000 TL Br\u00fct \u00dccret ile \u00c7al\u0131\u015fan<\/strong><\/td>\n | (24.000 x %40)<\/p>\n | 9.600\u00e88.006,40<\/td>\n 60,77 TL<\/td>\n | 7.945,63 TL*<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n | |