Asgari ücret alan kişiler vergi kesintileri kaldırıldığı için AGİ alamayacaK
Asgari Ücret Tespit Komisyonu'nun Çalışma ve Sosyal Güvenlik Bakanlığı'nda yapılan son toplantısının ardından 2022 asgari ücret 4 bin 253 lira oldu. Vergi kesintilerinin kaldırıldığı asgari ücretten AGİ'nin de kaldırıldığı ifade edildi. Peş peşe yapılan açıklamalar sonrası konuyla ilgili en net açıklama Türk-İş Genel Sekreteri Pevrul Kavlak'tan geldi. Kavlak, asgari ücretteki vergi kesintileri kaldırıldığı için Asgari Geçim İndirimi (AGİ) uygulamasının da kalktığını belirtti.
Cumhurbaşkanı Recep Tayyip Erdoğan 2022 yılı asgari ücret miktarını açıkladı. Erdoğan yılbaşı itibariyle asgari ücret üzerindeki gelir ve damga vergisinin kaldırılacağını belirtti. Erdoğan, "Böylelikle işvereni 450 TL'lik bir yükten kurtarıyoruz" dedi. Buna göre, 2022 yılı için brüt asgari ücret 5 bin 4 TL olacak. Yüzde 14 (700,56 TL) SGK primi kesintisi, yüzde 1 (50,04 TL) işsizlik sigorta primi kesintisi, toplam kesinti miktarı 750,6 TL olarak yansıyacak. Böylelikle 2022 yılı net asgari ücret 4.253,40 TL olacak.
"AGİ UYGULAMASI KALKTI"
Asgari ücretteki vergilerin kalkmasının ardından AGİ'nin kalkıp kalkmadığı merak konusu oldu. Konuyla ilgili açıklama yapan Türk-İş Genel Sekreteri Pevrul Kavlak, asgari ücretteki vergi kesintileri kaldırıldığı için Asgari Geçim İndirimi (AGİ) uygulamasının da kalktığını söyledi. Buna göre artık asgari ücretli çalışanlar çocuk ve eş durumuna bağlı olmaksızın AGİ'den yararlanamayacak.
Kavlak sözlerinin devamında, "Tüm çalışanların yıllık brüt asgari ücretin 12 katına kadarki gelirinin vergiden muafiyeti önemli bir kazanım oldu" dedi.
YENİ DÜZENLEME GEREKİYOR
Vergi muafiyeti sağlayacak söz konusu değişiklikler için yasal düzenleme yapılması gerekiyor. Asgari geçim indirimi (AGİ) gelir vergisinden düşülen tutarı ifade ediyor. Yapılacak düzenleme ile tüm işçilerin asgari ücret düzeyine kadar olan gelirlerinden gelir vergisi tamamen kaldırılıyor.
DÜZENLEME GELECEK HAFTA MECLİS'E GELİYOR
Yapılacak düzenlemeye ilişkin açıklama yapan Adalet ve Kalkınma Partisi Grup Başkanvekili Mustafa Elitaş, "Asgari ücretteki vergileri kaldırmak için gerekli düzenlemeyi gelecek hafta hayata geçirebiliriz." dedi.
AGİ NEDİR?
2007'den önce vergi iade zarfları vardı. Tüm çalışanlar yıl boyu alışverişlerinde topladıkları fiş ve faturaları zarfa yazıp işyerlerine verip vergi iadesi alıyorlardı. 2007'den itibaren vergi iadesi kaldırılarak yerine AGİ uygulaması getirildi. İşverenler, çalışanların ücretleri üzerinden hesapladıkları vergiyi, AGİ kadar daha az ödüyorlar vergi dairesine. Hesaplanan AGİ'yi de çalışana net ücretlerine ilaveten ödüyorlar. AGİ'nin hesabı ise asgari ücret üzerinden yapılıyor. AGİ'den kaynaklı çalışana ödenecek yıllık tutar; yıllık asgari ücretin yarısına yüzde 15 oranı uygulanarak bulunuyor.
AGİ NASIL HESAPLANIR?
AGİ mevcut yılın asgari ücret ödemelerine göre belirlenir. Yılın ilk 6 ayı için asgari ücretin ne kadar olacağı belli olduktan sonra yıllık toplam da hesaplanır ve bu tutar AGİ indirim oranı ile çarpılır. Elde edilen tutar en düşük gelir vergisi oranı (yüzde 15) ile çarpılarak bulunan değer 12'ye bölünür ve böylece aylık AGİ miktarı hesaplanmış olur.
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