{"id":56692,"date":"2018-01-12T14:06:36","date_gmt":"2018-01-12T10:06:36","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=56692","title":{"rendered":"Maa\u015f\u0131n\u0131zdan n\u0259 q\u0259d\u0259r \u00e7\u0131xacaqlar? – Bel\u0259 hesablay\u0131n<\/b><\/font>"},"content":{"rendered":"

Bildiyimiz kimi, bu ilin yanvar\u0131n 1-d\u0259n etibar\u0259n “\u0130\u015fsizlikd\u0259n s\u0131\u011forta fondu haqq\u0131nda” yeni qanun layih\u0259si qüvv\u0259y\u0259 minib. "Ucnoqta.az"  “Qafqazinfo” ya istinad\u0259n x\u0259b\u0259r verir ki, yeni qanun layih\u0259sinin qüvv\u0259y\u0259 minm\u0259si il\u0259 \u0259laq\u0259dar insanlar\u0131 \u0259m\u0259khaqq\u0131 m\u0259bl\u0259\u011find\u0259 hans\u0131 d\u0259yi\u015fiklikl\u0259rin olaca\u011f\u0131 m\u0259s\u0259l\u0259si dü\u015fündürür. 2018- ci ilin \u0259vv\u0259lind\u0259n Az\u0259rbaycanda t\u0259tbiqin\u0259 ba\u015flanan i\u015fsizlikd\u0259n s\u0131\u011forta sistemi i\u015fsiz \u015f\u0259xsin i\u015f yerini itirdiyi andan onun yeni i\u015f yeri tapanad\u0259k olan dövrd\u0259 itirilmi\u015f g\u0259lirl\u0259rinin tam v\u0259 ya qism\u0259n kompensasiya edilm\u0259sin\u0259, onun \u0259m\u0259k bazar\u0131na t\u0259krar qaytar\u0131lmas\u0131na köm\u0259k göst\u0259rilm\u0259sin\u0259 xidm\u0259t edir. \u0130\u015fsizlikd\u0259n s\u0131\u011forta öd\u0259ni\u015finin is\u0259 3 növü – \u0259sas s\u0131\u011forta öd\u0259ni\u015fi, s\u0131\u011forta öd\u0259ni\u015fin\u0259 \u0259lav\u0259 v\u0259 minimum s\u0131\u011forta öd\u0259ni\u015fi mü\u0259yy\u0259n olunub. <\/strong>
\n <\/p>\n

Sözüged\u0259n qanunun t\u0259l\u0259bl\u0259rin\u0259 \u0259sas\u0259n i\u015fçil\u0259rin \u0259m\u0259k haqq\u0131n\u0131n 0.5%-i, i\u015f\u0259götür\u0259n t\u0259r\u0259find\u0259n is\u0259 \u0259m\u0259k haqq\u0131 fondunun 0.5%-i m\u0259bl\u0259\u011fi h\u0259ddind\u0259 s\u0131\u011forta haqq\u0131 h\u0259r t\u0259qvim ay\u0131 \u0259rzind\u0259 müvafiq icra hakimiyy\u0259ti orqan\u0131na öd\u0259nil\u0259c\u0259k. 
\n <\/p>\n

Bununla yana\u015f\u0131 “Sosial s\u0131\u011forta haqq\u0131nda” qanunun da t\u0259l\u0259bl\u0259rin\u0259 \u0259sas\u0259n h\u0259r t\u0259qvim ay\u0131 \u0259rzind\u0259 i\u015fçinin \u0259m\u0259k haqq\u0131n\u0131n 3%-i, \u0259m\u0259k haqq\u0131 fondunun is\u0259 22% m\u0259bl\u0259\u011fi i\u015f\u0259götür\u0259n t\u0259r\u0259find\u0259n m\u0259cburi dövl\u0259t sosial s\u0131\u011forta haqq\u0131 kimi öd\u0259nilirdi.
\n <\/p>\n

2018-ci ild\u0259 ölk\u0259 üzr\u0259 ya\u015fay\u0131\u015f minimumunun d\u0259yi\u015fm\u0259si, y\u0259ni 155 manatdan 173 manata çatd\u0131r\u0131lmas\u0131 Vergi M\u0259c\u0259ll\u0259sinin 102-ci madd\u0259sin\u0259 \u0259sas\u0259n ayl\u0131q 2500 AZN-d\u0259k m\u0259bl\u0259\u011fd\u0259 \u0259m\u0259k haqq\u0131 alan i\u015fçil\u0259rin s\u0131rf h\u0259min m\u0259bl\u0259\u011f h\u0259ddind\u0259 g\u0259lir vergisind\u0259n azad olmas\u0131na \u0259sas verib. 
\n <\/p>\n

Bel\u0259 olan halda bu gün i\u015fçinin ald\u0131\u011f\u0131 mövcud \u0259m\u0259khaqq\u0131dan hans\u0131 m\u0259bl\u0259\u011fd\u0259 pulun  hara v\u0259 nec\u0259 ç\u0131x\u0131laca\u011f\u0131n\u0131 diqq\u0259t\u0259 çatd\u0131r\u0131r\u0131q.
\n <\/p>\n

1) M\u0259s\u0259l\u0259n, \u0259g\u0259r i\u015fçi 400 manat \u0259m\u0259khaqq\u0131 al\u0131rsa, onun 3%-i m\u0259cburi dövl\u0259t sosial s\u0131\u011forta haqq\u0131na, y\u0259ni (12 manat) <\/p>\n

 <\/p>\n

2) Mövcud \u0259m\u0259khaqq\u0131 m\u0259bl\u0259\u011find\u0259n minimum ya\u015fay\u0131\u015f h\u0259ddi ç\u0131x\u0131l\u0131r ( 400-173=227) Al\u0131nan 227 manat\u0131n 14 %-i g\u0259lir vergisi kimi y\u0259ni( 31.78)<\/p>\n

 <\/p>\n

3) 400 manat\u0131n 0,5%-i is\u0259 y\u0259ni (2 ) is\u0259 i\u015fsizlikd\u0259n s\u0131\u011forta fonduna<\/p>\n

 <\/p>\n

Bel\u0259likl\u0259 d\u0259, 400 manat \u0259m\u0259khaqq\u0131 alan i\u015fçi maa\u015f\u0131ndan göst\u0259ril\u0259n m\u0259bl\u0259\u011fl\u0259r ç\u0131xandan sonra  ( 400-12-31.78-2=354.22) 354.22 manat \u0259m\u0259khaqq\u0131 alacaq. <\/p>\n

 <\/p>\n

\u0130kinci misal. M\u0259s\u0259l\u0259n, 2800 manat maa\u015f alan i\u015fçinin \u0259m\u0259khaqq\u0131ndan ç\u0131x\u0131lacaq  m\u0259bl\u0259\u011fl\u0259ri hesablayaq. <\/p>\n

2800 manat\u0131n 3%-i 84 manat\u0131 m\u0259cburi dövl\u0259t sosial s\u0131\u011forta haqq\u0131 <\/p>\n

– 2500 manat\u0131n 14%-i 350 manat\u0131 g\u0259lir vergisi , qalan 300 manat\u0131n 25 %-i y\u0259ni 75 manat\u0131 , ümumilikd\u0259 is\u0259 (350+75=425),<\/p>\n

– 0,5%-i i\u015fsizlikd\u0259n s\u0131\u011forta haqq\u0131na y\u0259ni ( 14 man) ç\u0131x\u0131l\u0131r.<\/p>\n

Bel\u0259likl\u0259 d\u0259 2800 manat \u0259m\u0259khaqq\u0131 alan i\u015fçid\u0259n (2800-84-425-14) 2277 manat \u0259m\u0259khaqq\u0131 alacaq. <\/p>\n","protected":false},"excerpt":{"rendered":"

Bildiyimiz kimi, bu ilin yanvar\u0131n 1-d\u0259n etibar\u0259n “\u0130\u015fsizlikd\u0259n s\u0131\u011forta fondu haqq\u0131nda” yeni qanun layih\u0259si qüvv\u0259y\u0259 minib. "Ucnoqta.az"  “Qafqazinfo” ya istinad\u0259n x\u0259b\u0259r verir ki, yeni qanun layih\u0259sinin qüvv\u0259y\u0259 minm\u0259si il\u0259 \u0259laq\u0259dar…<\/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":[88],"tags":[],"class_list":["post-56692","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomika"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/56692","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=56692"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/56692\/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=56692"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=56692"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=56692"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}