\u00d6ZET<\/strong>:<\/p>\n 1.7.2018-31.12.2018 tarihleri aras\u0131nda ge\u00e7erli olmak \u00fczere uygulanacak vergiden istisna k\u0131dem tazminat\u0131 tutar\u0131 5.434,42 TL olarak hesaplanm\u0131\u015ft\u0131r.<\/p>\n Bu hesaplamada en y\u00fcksek devlet memuru olarak Ba\u015fbakanl\u0131k M\u00fc\u015fte\u015far\u0131 dikkate al\u0131nmakla birlikte, yeni ba\u015flayan Cumhurba\u015fkanl\u0131\u011f\u0131 sisteminde, en y\u00fcksek devlet memuru olarak yap\u0131lacak belirlemeye g\u00f6re hesaplaman\u0131n de\u011fi\u015febilece\u011fi g\u00f6z \u00f6n\u00fcnde bulundurulmal\u0131d\u0131r.<\/p>\n K\u0131dem tazminat\u0131 belirli bir s\u00fcre \u00e7al\u0131\u015ft\u0131ktan sonra i\u015fine son verilen ya da emeklilik dolay\u0131s\u0131yla i\u015finden ayr\u0131lmak durumunda bulunan i\u015f\u00e7iye, \u00e7al\u0131\u015ft\u0131\u011f\u0131 s\u00fcreye g\u00f6re, i\u015fyerince topluca \u00f6denen para olarak tan\u0131mlanmaktad\u0131r. Gelir Vergisi Kanunu\u2019na g\u00f6re k\u0131dem tazminatlar\u0131n\u0131n belirli ko\u015fullar i\u00e7erisinde vergilendirilmemesi gerekmektedir.<\/p>\n 21\/3\/2018 tarihli ve 7103 say\u0131l\u0131 Kanunun<\/span><\/span><\/strong> 5\u2019inci maddesi de\u011fi\u015fik Gelir Vergisi Kanunu<\/span><\/strong><\/span>\u2019nun k\u0131dem tazminat\u0131 ile ilgili 25\/7\u2019nci f\u0131kras\u0131 a\u015fa\u011f\u0131daki gibidir:<\/p>\n \u201c7. (De\u011fi\u015fik: 21\/3\/2018-7103\/5 md.) a) 25\/8\/1971 tarihli ve 1475 say\u0131l\u0131 \u0130\u015f Kanunu ve 20\/4\/1967 tarihli ve 854 say\u0131l\u0131 Deniz \u0130\u015f Kanunu\u2019na g\u00f6re \u00f6denmesi gereken k\u0131dem tazminatlar\u0131n\u0131n tamam\u0131 ile 13\/6\/1952 tarihli ve 5953 say\u0131l\u0131 Bas\u0131n Mesle\u011finde \u00c7al\u0131\u015fanlarla \u00c7al\u0131\u015ft\u0131ranlar Aras\u0131ndaki M\u00fcnasebetlerin Tanzimi Hakk\u0131nda Kanuna g\u00f6re \u00f6denen k\u0131dem tazminatlar\u0131n\u0131n hizmet erbab\u0131n\u0131n 24 ayl\u0131\u011f\u0131n\u0131 a\u015fmayan miktarlar\u0131 (Hizmet ifa etmeksizin \u00f6denen \u00fccretler tazminat say\u0131lmaz.);<\/em><\/p>\n b) Hizmet erbab\u0131n\u0131n tabi oldu\u011fu mevzuata g\u00f6re bu bendin (a) alt bendinde belirtilen istisna tutar\u0131n\u0131n hesab\u0131nda dikkate al\u0131nmak \u015fart\u0131yla, hizmet s\u00f6zle\u015fmesi sona erdikten sonra; kar\u015f\u0131l\u0131kl\u0131 sonland\u0131rma s\u00f6zle\u015fmesi veya ikale s\u00f6zle\u015fmesi kapsam\u0131nda \u00f6denen tazminatlar, i\u015f kayb\u0131 tazminatlar\u0131, i\u015f sonu tazminatlar\u0131, i\u015f g\u00fcvencesi tazminatlar\u0131 gibi \u00e7e\u015fitli adlar alt\u0131nda yap\u0131lan \u00f6demeler ve yard\u0131mlar (Bu bendin uygulamas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.);\u201d<\/em><\/p>\n 7103 say\u0131l\u0131 Kanunla 193 say\u0131l\u0131 Kanunun 25\u2019inci maddesinin birinci f\u0131kras\u0131n\u0131n yeniden d\u00fczenlenen (7) numaral\u0131 bendinin (a) alt bendi ile 1475, 854 ve 5953 say\u0131l\u0131 Kanunlara g\u00f6re \u00f6denen k\u0131dem tazminatlar\u0131na uygulanacak istisnaya ili\u015fkin d\u00fczenleme aynen korunmu\u015ftur.<\/p>\n 1475 <\/span><\/strong><\/span>ve 854 <\/span><\/strong>say\u0131l\u0131 Kanunlar uyar\u0131nca, hizmet erbab\u0131n\u0131n \u00e7al\u0131\u015ft\u0131\u011f\u0131 s\u00fcre ve k\u0131dem tazminat\u0131na esas \u00fccreti dikkate al\u0131narak hesaplanan ve \u00f6denen k\u0131dem tazminatlar\u0131 istisna kapsam\u0131na girmekte olup hesaplanan bu tutarlar\u0131 a\u015fan ilave \u00f6demeler ise \u00fccret kapsam\u0131nda de\u011ferlendirilmek suretiyle vergilendirilmektedir.<\/p>\n Hizmet erbab\u0131n\u0131n k\u0131dem tazminat\u0131na esas \u00fccretine g\u00f6re hesaplanan ve en y\u00fcksek Devlet memuruna bir hizmet y\u0131l\u0131 i\u00e7in \u00f6denen azami emekli ikramiyesi tutar\u0131n\u0131 a\u015fan \u00f6demelerde ise en y\u00fcksek Devlet memuruna \u00f6denen azami emekli ikramiyesi kadarl\u0131k k\u0131sm\u0131 istisnaya konu edilecek, a\u015fan k\u0131sm\u0131 ise \u00fccret olarak vergilendirilecektir. \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131, en y\u00fcksek devlet memuruna \u00f6denen maa\u015f olarak Ba\u015fbakanl\u0131k M\u00fcste\u015far\u0131na \u00f6denen maa\u015f\u0131 esas al\u0131naca\u011f\u0131n\u0131 belirtmektedir (1)<\/strong>. Ancak yeni ba\u015flayan Cumhurba\u015fkanl\u0131\u011f\u0131 sisteminde, en y\u00fcksek devlet memuru olarak kimin belirlenece\u011finin takip edilmesi gerekmektedir.<\/p>\n \u00d6RNEK<\/strong>:<\/p>\n K\u0131dem tazminat\u0131n\u0131n y\u0131ll\u0131k miktar\u0131 14\/7\/1965 tarihli ve 657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanunu\u2019na tabi en y\u00fcksek Devlet memuruna 8\/6\/1949 tarihli ve 5434 say\u0131l\u0131 T\u00fcrkiye Cumhuriyeti Emekli Sand\u0131\u011f\u0131 Kanunu h\u00fck\u00fcmlerine g\u00f6re bir hizmet y\u0131l\u0131 i\u00e7in \u00f6denecek azami emekli ikramiyesini ge\u00e7emez.<\/p>\n Daha sonra 11\/6\/2018 tarihli ve 30448 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 303 seri No.lu GVK Genel Tebli\u011fi<\/span><\/strong><\/span> ile bu de\u011fi\u015fikli\u011fe ili\u015fkin a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n \u00d6RNEK:<\/strong><\/p>\n (C) Anonim \u015firketinde 20 y\u0131l s\u00fcreyle \u00e7al\u0131\u015ft\u0131ktan sonra 5\/2\/2018 tarihinde i\u015ften ayr\u0131lan (D)\u2019ye, i\u015fvereni taraf\u0131ndan 854 say\u0131l\u0131 Kanun uyar\u0131nca, k\u0131dem tazminat\u0131na esas \u00fccreti olan 7.500 TL \u00fczerinden hesaplanan 150.000 TL k\u0131dem tazminat\u0131 \u00f6denmi\u015ftir.<\/p>\n Hesaplanan k\u0131dem tazminat\u0131 tutar\u0131 150.000 TL olsa da, istisna edilecek tutar, en y\u00fcksek Devlet memuruna bir hizmet y\u0131l\u0131 i\u00e7in \u00f6denen azami emekli ikramiyesi tutar\u0131 ve \u00e7al\u0131\u015fma s\u00fcresi dikkate al\u0131narak hesaplanan tutar\u0131 a\u015famayacakt\u0131r. Vergiden istisna k\u0131dem tazminat\u0131 tutar\u0131 bu \u00f6rnekte 2\/1\/2018 tarihi itibariyle ge\u00e7erli olan 5.001,76 TL olarak dikkate al\u0131nacakt\u0131r.<\/p>\n Buna g\u00f6re, (D)\u2019nin 20 y\u0131l \u00e7al\u0131\u015fmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131 istisna edilecek azami tutar (5.001,76×20=) 100.035,20 TL\u2019dir. Bu nedenle (D)\u2019ye \u00f6denen 150.000 TL k\u0131dem tazminat\u0131n\u0131n 100.035,20 TL\u2019lik k\u0131sm\u0131 gelir vergisinden istisna edilecek, a\u015fan k\u0131s\u0131m olan (150.000-100.035,20=) 49.964,80 TL ise \u00fccret olarak vergiye tabi tutulacakt\u0131r.<\/strong><\/p>\n K\u0131dem tazminat\u0131na ili\u015fkin yasal d\u00fczenleme, 4857 say\u0131l\u0131 \u0130\u015f Kanunun 120\u2019nci maddesi uyar\u0131nca halen y\u00fcr\u00fcrl\u00fckte olan 1475 say\u0131l\u0131 \u0130\u015f Kanunu\u2019nun 14\u2019\u00fcnc\u00fc maddesinde yer almaktad\u0131r. 4857 say\u0131l\u0131 \u0130\u015f Kanunu\u2019nun ge\u00e7ici 6\u2019nc\u0131 maddesi uyar\u0131nca k\u0131dem tazminat\u0131 i\u00e7in bir k\u0131dem tazminat\u0131 fonu kurulacakt\u0131r. K\u0131dem tazminat\u0131 fonuna ili\u015fkin Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girece\u011fi tarihe kadar i\u015f\u00e7ilerin k\u0131demleri i\u00e7in 1475 say\u0131l\u0131 \u0130\u015f Kanunu\u2019nun 14\u2019\u00fcnc\u00fc maddesi h\u00fck\u00fcmlerine g\u00f6re k\u0131dem tazminat\u0131 haklar\u0131 sakl\u0131 oldu\u011fundan ve bug\u00fcne kadar K\u0131dem Tazminat\u0131 Fonu\u2019na ili\u015fkin yasal d\u00fczenleme yap\u0131lmad\u0131\u011f\u0131ndan halen k\u0131dem tazminat\u0131n\u0131n 1475 say\u0131l\u0131 Kanunu\u2019nun 14\u2019\u00fcnc\u00fc maddesi uyar\u0131nca \u00f6denmesi gerekmektedir.<\/p>\n Bu kapsamda k\u0131dem tazminatlar\u0131n\u0131n gelir vergisinden istisna edilen tutar\u0131n\u0131n hesaplanmas\u0131nda memuriyet ayl\u0131k katsay\u0131s\u0131 ile memuriyet taban ayl\u0131\u011f\u0131 katsay\u0131s\u0131 dikkate al\u0131narak hesaplama yap\u0131lmaktad\u0131r.<\/p>\n Maliye Bakanl\u0131\u011f\u0131 B\u00fct\u00e7e ve Mali Kontrol Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019n\u00fcn 04\/07\/2018 tarihli ve 8 s\u0131ra No\u2019lu Genelgesinde 01\/07\/2018-31\/12\/2018 d\u00f6neminde ge\u00e7erli olmak \u00fczere; ayl\u0131k katsay\u0131s\u0131 (0,11794), memuriyet taban ayl\u0131\u011f\u0131 g\u00f6stergesine uygulanacak taban ayl\u0131k katsay\u0131s\u0131 (1,8461), i\u015f g\u00fc\u00e7l\u00fc\u011f\u00fc, i\u015f riski, temininde g\u00fc\u00e7l\u00fck ve mali sorumluluk zamlar\u0131n\u0131n ayl\u0131k tutarlara \u00e7evrilmesinde uygulanacak yan \u00f6deme katsay\u0131s\u0131 ise (0,037402) olarak belirlenmi\u015ftir.<\/p>\n 27.08.2015 tarih ve 29458 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 2015\/8057 No.lu Kararname ile en y\u00fcksek devlet memurunun emeklilik ikramiyesinde dikkate al\u0131nan emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131\u011f\u0131 oran\u0131 % 200\u2019den % 215\u2019e y\u00fckseltilmi\u015ftir.<\/p>\n Buna g\u00f6re 1.1.2018-30.06.2018 d\u00f6neminde ge\u00e7erli olan K\u0131dem Tazminat\u0131 Tavan\u0131 a\u015fa\u011f\u0131daki olmu\u015ftur.<\/p>\n<\/p>\n Bu durumda, 1.1.2018 tarihinden itibaren Gelir Vergisinden istisna edilecek k\u0131dem tazminat\u0131 5,001,75<\/strong> TL\u2018dir.<\/p>\n 01.07.2018-31.12.2018 d\u00f6neminde ge\u00e7erli olacak K\u0131dem Tazminat\u0131 Tavan\u0131 ise a\u015fa\u011f\u0131daki olmaktad\u0131r.<\/p>\n<\/p>\n <\/p>\n 01.07.2018 tarihinden itibaren, Gelir Vergisinden istisna edilecek k\u0131dem tazminat\u0131 tutar\u0131 5,434.42<\/strong> TL\u2019dir.<\/p>\n Br\u00fct \u00fccret \u00fczerinden hesaplanmas\u0131 gereken k\u0131dem tazminat\u0131ndan sadece damga vergisi kesintisi (binde 7,59 oran\u0131nda) yap\u0131lmas\u0131 gerekmektedir.<\/p>\n \u0130\u015fe ba\u015flama tarihinden \u00e7\u0131k\u0131\u015f tarihine kadar ge\u00e7en her tam y\u0131l i\u00e7in i\u015f\u00e7iye 30 g\u00fcnl\u00fck br\u00fct \u00fccret \u00fczerinden k\u0131dem tazminat\u0131 \u00f6denir. Bir y\u0131ldan artan s\u00fcreler i\u00e7inde ayn\u0131 oran \u00fczerinden \u00f6deme yap\u0131l\u0131r.<\/p>\n K\u0131dem tazminat\u0131n\u0131n tahakkuk ettirildi\u011fi tarih itibariyle mi yoksa \u00f6dendi\u011fi tarih itibariyle mi gider yaz\u0131laca\u011f\u0131 konusunda Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n farkl\u0131 g\u00f6r\u00fc\u015flerinin oldu\u011funun dikkate al\u0131nmas\u0131 gerekmektedir.<\/p>\n Bu konuda Maliye Bakanl\u0131\u011f\u0131; 20\/03\/2015 tarihli ve 84098128-120.01.02.07[40-2013-3]-143 \u00f6zelgesinde (2)<\/strong><\/p>\n \u201c\u2026k\u0131dem ve ihbar tazminat\u0131n\u0131n gider kayd\u0131 konusunda Gelir Vergisi Kanunu\u2019nun 40’\u0131nc\u0131 maddesinde \u00f6zel bir h\u00fck\u00fcm olmamakla birlikte maddenin birinci f\u0131kras\u0131n\u0131n (3) numaral\u0131 bendi \u00e7er\u00e7evesinde kurum kazanc\u0131n\u0131n tespitinde gider olarak indirilebilmesi i\u00e7in \u0130\u015f Kanunu\u2019na g\u00f6re i\u015f\u00e7inin k\u0131dem tazminat\u0131na hak kazanmas\u0131 ve hak edilen k\u0131dem tazminat\u0131n\u0131n da i\u015f\u00e7iye \u00f6denmi\u015f olmas\u0131 gerekir. Tahakkuk etmi\u015f olsa da \u00f6denmemi\u015f k\u0131dem tazminat\u0131n\u0131n gider yaz\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir. Bu nedenle, i\u015f akdinin fesih s\u00f6zle\u015fmesi ile sona erdirilmesi veya mahkeme karar\u0131 dolay\u0131s\u0131yla \u015firketiniz taraf\u0131ndan \u00e7al\u0131\u015fanlar\u0131n\u0131za \u00f6denecek k\u0131dem ve ihbar tazminat\u0131 giderlerinin, yukar\u0131da yer alan h\u00fck\u00fcmler \u00e7er\u00e7evesinde \u00f6demenin yap\u0131ld\u0131\u011f\u0131 d\u00f6nemde kurum kazanc\u0131n\u0131n tespitinde indirim konusu yap\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.\u201d<\/em><\/p>\n g\u00f6r\u00fc\u015f\u00fcne yer vermi\u015ftir.<\/p>\n Kaynak: T\u00dcRMOB<\/strong><\/p>\n K\u0131dem Tazminat\u0131 Tavan\u0131 (Y\u0131llar \u0130tibar\u0131yla)<\/strong><\/span><\/span><\/p>\n (1)\u00a0https:\/\/www.csgb.gov.tr\/media\/7518\/2018-kidem-tazm%C4%B0nati.pdf<\/p>\n (2)\u00a0K\u0131dem ve \u0130hbar Tazminatlar\u0131n\u0131n Hangi D\u00f6nemde Gider Yaz\u0131laca\u011f\u0131<\/span><\/strong><\/p>\n K\u0131dem Tazminat\u0131 Hesaplamas\u0131nda De\u011fi\u015fiklikler \u00d6ZET: 1.7.2018-31.12.2018 tarihleri aras\u0131nda ge\u00e7erli olmak \u00fczere uygulanacak vergiden istisna k\u0131dem tazminat\u0131 tutar\u0131 5.434,42 TL olarak hesaplanm\u0131\u015ft\u0131r. Bu hesaplamada en y\u00fcksek devlet memuru olarak Ba\u015fbakanl\u0131k M\u00fc\u015fte\u015far\u0131 dikkate al\u0131nmakla birlikte, yeni ba\u015flayan Cumhurba\u015fkanl\u0131\u011f\u0131 sisteminde, en y\u00fcksek devlet memuru olarak yap\u0131lacak belirlemeye g\u00f6re hesaplaman\u0131n de\u011fi\u015febilece\u011fi g\u00f6z \u00f6n\u00fcnde bulundurulmal\u0131d\u0131r. K\u0131dem tazminat\u0131 belirli bir s\u00fcre…<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"\n