{"id":244806,"date":"2026-06-08T10:58:11","date_gmt":"2026-06-08T06:58:11","guid":{"rendered":""},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-29T20:00:00","slug":"","status":"publish","type":"post","link":"https:\/\/ucnoqta.az\/?p=244806","title":{"rendered":"Bu hallarda i\u015fl\u0259y\u0259n \u015f\u0259xsl\u0259r\u0259 \u0259lav\u0259 \u00f6d\u0259ni\u015f edil\u0259c\u0259k"},"content":{"rendered":"

Nazirl\u0259r Kabinetinin 15 sentyabr 1998-ci il tarixli 189 sayl\u0131 q\u0259rar\u0131na d\u0259yi\u015fiklikl\u0259r edilm\u0259si il\u0259 m\u0259cburi sosial s\u0131\u011forta üzr\u0259 öd\u0259nil\u0259n müavin\u0259tl\u0259rin hesablanmas\u0131 qaydalar\u0131 da d\u0259qiql\u0259\u015fdiirlib. <\/strong><\/p>\n

Ucnoqta.az x\u0259b\u0259r verir ki, iqtisadç\u0131 ekspert Anar Bayramov \u0259sas v\u0259 \u0259lav\u0259 i\u015f yerl\u0259rind\u0259 çal\u0131\u015fan, el\u0259c\u0259 d\u0259 sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r\u0259 \u0259m\u0259k qabiliyy\u0259tinin müv\u0259qq\u0259ti itirm\u0259sin\u0259 gör\u0259 müavin\u0259tin hesablanmas\u0131 meyarlar\u0131n\u0131 "vergiler.az"a \u015f\u0259rh edib.<\/p>\n

"M\u0259cburi dövl\u0259t sosial s\u0131\u011fortas\u0131 üzr\u0259 öd\u0259m\u0259l\u0259rin v\u0259 \u0259m\u0259k qabiliyy\u0259tini müv\u0259qq\u0259ti itirmi\u015f s\u0131\u011fortaolunanlara s\u0131\u011fortaed\u0259nin v\u0259saiti hesab\u0131na öd\u0259nil\u0259n müavin\u0259tin t\u0259yin edilm\u0259si, hesablanmas\u0131 v\u0259 öd\u0259nilm\u0259si Qaydas\u0131”n\u0131n 2.11-ci b\u0259ndin\u0259 \u0259sas\u0259n, s\u0131\u011fortaolunan \u0259sas i\u015f yeri il\u0259 yana\u015f\u0131, \u0259lav\u0259 i\u015f yerind\u0259 (yerl\u0259rind\u0259) d\u0259 muzdlu i\u015f\u0259 aid olan f\u0259aliyy\u0259td\u0259n g\u0259lir \u0259ld\u0259 etdikd\u0259, \u0259m\u0259k qabiliyy\u0259tinin müv\u0259qq\u0259ti itirilm\u0259sin\u0259 gör\u0259 müavin\u0259t \u0259m\u0259k qabiliyy\u0259tinin müv\u0259qq\u0259ti itirilm\u0259sinin ilk 14 t\u0259qvim günü üçün s\u0131\u011fortaed\u0259nl\u0259r t\u0259r\u0259find\u0259n h\u0259r bir i\u015f yerind\u0259ki qazanc\u0131 \u0259sas\u0131nda ayr\u0131-ayr\u0131l\u0131qda, qalan günl\u0259r üçün is\u0259 s\u0131\u011fortaolunanlara s\u0131\u011fortaç\u0131 t\u0259r\u0259find\u0259n onun ümumi qazanc\u0131 \u0259sas\u0131nda hesablan\u0131r v\u0259 öd\u0259nilir. <\/p>\n

Nazirl\u0259r Kabinetinin 189 sayl\u0131 q\u0259rar\u0131n\u0131n \u0259vv\u0259lki redaksiyas\u0131nda da \u0259sas v\u0259 \u0259lav\u0259 i\u015f yerl\u0259ri olduqda ilk 14 t\u0259qvim günü üzr\u0259 müavin\u0259tin ayr\u0131ca hesablanmas\u0131 n\u0259z\u0259rd\u0259 tutulurdu. Lakin son d\u0259yi\u015fiklikl\u0259rd\u0259n sonra mexanizm daha d\u0259qiq mü\u0259yy\u0259n olunub:<\/p>\n

– \u0130lk 14 t\u0259qvim günü üzr\u0259 h\u0259r bir i\u015f\u0259götür\u0259n öz i\u015f yerind\u0259 olan qazanc \u0259sas\u0131nda müavin\u0259ti ayr\u0131ca hesablay\u0131r v\u0259 öd\u0259yir;<\/p>\n

– 14 günd\u0259n art\u0131q olan hiss\u0259 üzr\u0259 is\u0259 hesablanma art\u0131q i\u015fçinin \u0259sas v\u0259 \u0259lav\u0259 i\u015f yerl\u0259ri üzr\u0259 ümumi qazanc\u0131 \u0259sas\u0131nda Dövl\u0259t Sosial Müdafi\u0259 Fondu t\u0259r\u0259find\u0259n apar\u0131l\u0131r.<\/p>\n

Misal 1: \u0130\u015fçi h\u0259m \u0259sas, h\u0259m d\u0259 \u0259lav\u0259 i\u015f yerind\u0259 çal\u0131\u015f\u0131r v\u0259 20 gün müdd\u0259tin\u0259 \u0259m\u0259k qabiliyy\u0259tini müv\u0259qq\u0259ti itirib. Bu halda ilk 14 t\u0259qvim günün\u0259 gör\u0259 \u0259sas i\u015f yeri üzr\u0259 müavin\u0259t h\u0259min i\u015f yerind\u0259ki qazanc \u0259sas\u0131nda ayr\u0131ca hesablan\u0131r. El\u0259c\u0259 d\u0259 \u0259lav\u0259 i\u015f yeri üzr\u0259 müavin\u0259t d\u0259 h\u0259min i\u015f yerind\u0259ki qazanc \u0259sas\u0131nda ayr\u0131ca hesablan\u0131r. Y\u0259ni, iki i\u015f\u0259götür\u0259n öz pay\u0131na dü\u015f\u0259n m\u0259bl\u0259\u011fi ayr\u0131ca öd\u0259yir.<\/p>\n

\u0130\u015fçi \u0259m\u0259k qabiliyy\u0259tini 14 günd\u0259n çox, y\u0259ni, 20 gün müdd\u0259tin\u0259 itirdiyi üçün s\u0131\u011fortaç\u0131 olan DSMF t\u0259r\u0259find\u0259n öd\u0259ni\u015fl\u0259r h\u0259yata keçirilm\u0259lidir. Bel\u0259likl\u0259, 6 gün (20 gün – 14 gün) üzr\u0259 müavin\u0259t art\u0131q i\u015fçinin bütün i\u015f yerl\u0259ri üzr\u0259 ümumi qazanc\u0131 n\u0259z\u0259r\u0259 al\u0131nmaqla Dövl\u0259t Sosial Müdafi\u0259 Fondu t\u0259r\u0259find\u0259n hesablan\u0131r v\u0259 öd\u0259nilir.<\/p>\n

B\u0259s i\u015fçi h\u0259m d\u0259 f\u0259rdi sahibkarl\u0131qla m\u0259\u015f\u011ful oldu\u011fu halda müavin\u0259t nec\u0259 hesablanacaq?<\/p>\n

"M\u0259cburi dövl\u0259t sosial s\u0131\u011fortas\u0131 üzr\u0259 öd\u0259m\u0259l\u0259rin v\u0259 \u0259m\u0259k qabiliyy\u0259tini müv\u0259qq\u0259ti itirmi\u015f s\u0131\u011fortaolunanlara s\u0131\u011fortaed\u0259nin v\u0259saiti hesab\u0131na öd\u0259nil\u0259n müavin\u0259tin t\u0259yin edilm\u0259si, hesablanmas\u0131 v\u0259 öd\u0259nilm\u0259si Qaydas\u0131”n\u0131n 2.12-ci b\u0259ndin\u0259 \u0259sas\u0259n, \u0259sas i\u015f yerind\u0259n \u0259lav\u0259, muzdlu i\u015f\u0259 aid olmayan f\u0259aliyy\u0259td\u0259n g\u0259lir \u0259ld\u0259 ed\u0259n s\u0131\u011fortaolunana \u0259m\u0259k qabiliyy\u0259tinin müv\u0259qq\u0259ti itirilm\u0259sin\u0259 gör\u0259 müavin\u0259t bu Qaydan\u0131n 2.11-ci b\u0259ndin\u0259 \u0259sas\u0259n, lakin ilk 14 t\u0259qvim günü üçün yaln\u0131z \u0259sas i\u015f yeri üzr\u0259 s\u0131\u011fortaed\u0259n t\u0259r\u0259find\u0259n hesablan\u0131r v\u0259 öd\u0259nilir.<\/p>\n

Madd\u0259nin t\u0259l\u0259bind\u0259n göründüyü kimi, \u0259g\u0259r \u015f\u0259xs h\u0259m muzdlu i\u015fçi kimi çal\u0131\u015f\u0131r, h\u0259m d\u0259 f\u0259rdi sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011fuldursa, bu halda müavin\u0259tin hesablanmas\u0131nda f\u0259rqli yana\u015fma t\u0259tbiq edilir.<\/p>\n

Birinci m\u0259rh\u0259l\u0259d\u0259 – \u0259m\u0259k qabiliyy\u0259tinin müv\u0259qq\u0259ti itirilm\u0259sinin ilk 14 t\u0259qvim günü üçün müavin\u0259t yaln\u0131z \u0259sas i\u015f yeri üzr\u0259 hesablan\u0131r v\u0259 i\u015f\u0259götür\u0259n t\u0259r\u0259find\u0259n öd\u0259nilir. Bu m\u0259rh\u0259l\u0259d\u0259 f\u0259rdi sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 edil\u0259n g\u0259lir n\u0259z\u0259r\u0259 al\u0131nm\u0131r.<\/p>\n

14 t\u0259qvim gününd\u0259n art\u0131q olan hiss\u0259 üzr\u0259 is\u0259 hesablanma art\u0131q 2.11-ci b\u0259nd\u0259 uy\u011fun qaydada h\u0259yata keçirilir. Y\u0259ni, bu zaman ümumi qazanc m\u0259s\u0259l\u0259si aktualla\u015fa bil\u0259r.<\/p>\n

Misal 2: \u0130\u015fçi \u0259sas i\u015f yerind\u0259 çal\u0131\u015f\u0131r v\u0259 eyni zamanda f\u0259rdi sahibkar kimi t\u0259rcüm\u0259 xidm\u0259ti göst\u0259rir. \u018fg\u0259r i\u015fçi \u0259m\u0259k qabiliyy\u0259tini 10 gün müdd\u0259tin\u0259 müv\u0259qq\u0259ti itir\u0259rs\u0259, bu halda müavin\u0259t yaln\u0131z \u0259sas i\u015f yeri üzr\u0259 i\u015f\u0259götür\u0259n t\u0259r\u0259find\u0259n hesablanacaq v\u0259 öd\u0259nil\u0259c\u0259k. \u018fg\u0259r i\u015fçi 20 gün müdd\u0259tin\u0259 \u0259m\u0259k qabiliyy\u0259tini müv\u0259qq\u0259ti itir\u0259rs\u0259, ilk 14 gün üzr\u0259 müavin\u0259t \u0259sas i\u015f yeri üzr\u0259 öd\u0259nil\u0259c\u0259k, 14 günd\u0259n art\u0131q olan 6 gün üzr\u0259 is\u0259 hesablanma art\u0131q Qaydan\u0131n 2.11-ci b\u0259ndin\u0259 uy\u011fun olaraq h\u0259yata keçiril\u0259c\u0259k.<\/p>\n","protected":false},"excerpt":{"rendered":"

Nazirl\u0259r Kabinetinin 15 sentyabr 1998-ci il tarixli 189 sayl\u0131 q\u0259rar\u0131na d\u0259yi\u015fiklikl\u0259r edilm\u0259si il\u0259 m\u0259cburi sosial s\u0131\u011forta üzr\u0259 öd\u0259nil\u0259n müavin\u0259tl\u0259rin hesablanmas\u0131 qaydalar\u0131 da d\u0259qiql\u0259\u015fdiirlib.  Ucnoqta.az x\u0259b\u0259r verir ki, iqtisadç\u0131 ekspert Anar…<\/p>\n","protected":false},"author":1,"featured_media":251278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[91],"tags":[],"class_list":["post-244806","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-olkeici"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/244806","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=244806"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/244806\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/media\/251278"}],"wp:attachment":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=244806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=244806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=244806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}