{"id":28105,"date":"2024-09-13T01:00:00","date_gmt":"2024-09-12T22:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=28105"},"modified":"2024-09-13T09:20:40","modified_gmt":"2024-09-13T06:20:40","slug":"m%c9%99zuniyy%c9%99t-haqqindan-m%c9%99cburi-dovl%c9%99t-sosial-sigorta-haqqinin-tutulmasi","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=28105","title":{"rendered":"M\u0259zuniyy\u0259t haqq\u0131ndan m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqq\u0131n\u0131n tutulmas\u0131"},"content":{"rendered":"\n

M\u0259zuniyy\u0259t haqq\u0131ndan m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqq\u0131n\u0131n tutulmas\u0131<\/strong><\/p>\n\n\n\n

\u018fm\u0259khaqq\u0131ndan m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta (MDSS) haqq\u0131n\u0131n tutulmas\u0131 il\u0259 ba\u011fl\u0131 yaranan sual\u0131m\u0131za cavab axtar\u0131r\u0131q. \u0130\u015f\u00e7inin bir aydan dig\u0259r aya ke\u00e7\u0259n \u0259m\u0259k m\u0259zuniyy\u0259ti oldu\u011fu halda MDSS haqq\u0131 nec\u0259 hesablan\u0131r? Bel\u0259 olan halda m\u0259zuniyy\u0259t haqq\u0131 birinci ay\u0131n \u0259m\u0259khaqq\u0131 m\u0259bl\u0259\u011fi il\u0259 c\u0259ml\u0259n\u0259r\u0259k MDSS haqq\u0131na c\u0259lb olunur, yoxsa h\u0259r ay\u0131n m\u0259zuniyy\u0259t m\u0259bl\u0259\u011fi ayr\u0131-ayr\u0131l\u0131qda h\u0259min aylar\u0131n \u0259m\u0259khaqq\u0131 m\u0259bl\u0259\u011fl\u0259ri il\u0259 c\u0259ml\u0259n\u0259r\u0259k ayr\u0131l\u0131qda MDSS haqq\u0131 hesablan\u0131b tutulur?<\/strong><\/em><\/p>\n\n\n\n

Suala cavab olaraq \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, i\u015f\u0259g\u00f6t\u00fcr\u0259nin t\u0259qdim etdiyi g\u0259lir vergisi, sosial ay\u0131rma v\u0259 i\u015fsizlikd\u0259n s\u0131\u011forta haqq\u0131 \u00fczr\u0259 hesabatlarda i\u015f\u00e7inin h\u0259r ay \u00fc\u00e7\u00fcn i\u015fl\u0259diyi g\u00fcnl\u0259r\u0259 g\u00f6r\u0259 ald\u0131\u011f\u0131 \u0259m\u0259khaqq\u0131 v\u0259 m\u0259zuniyy\u0259t \u00f6d\u0259ni\u015fl\u0259ri c\u0259ml\u0259nm\u0259lidir.<\/p>\n\n\n

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\u018fm\u0259k M\u0259c\u0259ll\u0259sinin 140-c\u0131 madd\u0259sinin (M\u0259zuniyy\u0259t vaxt\u0131 \u00fc\u00e7\u00fcn orta \u0259m\u0259khaqq\u0131n\u0131n hesablanmas\u0131 qaydas\u0131 v\u0259 \u00f6d\u0259nilm\u0259si) birinci hiss\u0259sin\u0259 \u0259sas\u0259n, m\u0259zuniyy\u0259t vaxt\u0131 \u00fc\u00e7\u00fcn \u00f6d\u0259nil\u0259n orta \u0259m\u0259khaqq\u0131 onun hans\u0131 i\u015f ili \u00fc\u00e7\u00fcn verilm\u0259sind\u0259n as\u0131l\u0131 olmayaraq m\u0259zuniyy\u0259tin verildiyi aydan \u0259vv\u0259lki 12 t\u0259qvim ay\u0131n\u0131n orta \u0259m\u0259khaqq\u0131na \u0259sas\u0259n m\u00fc\u0259yy\u0259n edilir.<\/p>\n\n\n\n

M\u0259zuniyy\u0259t g\u00fcnl\u0259rinin \u0259m\u0259khaqq\u0131n\u0131 m\u00fc\u0259yy\u0259n etm\u0259kd\u0259n \u00f6tr\u00fc m\u0259zuniyy\u0259td\u0259n \u0259vv\u0259lki 12 t\u0259qvim ay\u0131n\u0131n \u0259m\u0259khaqq\u0131n\u0131n c\u0259ml\u0259nmi\u015f m\u0259bl\u0259\u011fini 12-y\u0259 b\u00f6lm\u0259kl\u0259 orta ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n m\u0259bl\u0259\u011fi tap\u0131l\u0131r v\u0259 al\u0131nan m\u0259bl\u0259\u011fi ay\u0131n t\u0259qvim g\u00fcnl\u0259rinin orta illik miqdar\u0131na – 30,4-\u0259 b\u00f6lm\u0259k yolu il\u0259 bir g\u00fcnl\u00fck \u0259m\u0259khaqq\u0131n\u0131n m\u0259bl\u0259\u011fi m\u00fc\u0259yy\u0259n edilir.<\/p>\n\n\n\n

M\u00fc\u0259yy\u0259n edilmi\u015f bir g\u00fcnl\u00fck \u0259m\u0259khaqq\u0131n\u0131n m\u0259bl\u0259\u011fi m\u0259zuniyy\u0259tin m\u00fcdd\u0259tinin t\u0259qvim g\u00fcnl\u0259rinin say\u0131na vurulur.<\/p>\n\n\n\n

B\u0259s i\u015f\u00e7i 12 aydan az i\u015fl\u0259dikd\u0259 m\u0259zuniyy\u0259t haqq\u0131 nec\u0259 hesablanmal\u0131d\u0131r? \u018fm\u0259k M\u0259c\u0259ll\u0259sinin 140-c\u0131 madd\u0259sinin ikinci hiss\u0259sind\u0259 qeyd edilir ki, 12 t\u0259qvim ay\u0131ndan az i\u015fl\u0259yib m\u0259zuniyy\u0259t\u0259 \u00e7\u0131xan i\u015f\u00e7inin orta ayl\u0131q \u0259m\u0259khaqq\u0131 onun faktiki i\u015fl\u0259diyi tam t\u0259qvim aylar\u0131na \u0259sas\u0259n hesablan\u0131r.<\/p>\n\n\n\n

Bildirilib ki, kompensasiyalar \u00f6d\u0259nil\u0259rk\u0259n tam i\u015f ill\u0259rinin kompensasiya haqlar\u0131 ayr\u0131-ayr\u0131l\u0131qda, o c\u00fcml\u0259d\u0259n cari i\u015f ilin\u0259 g\u00f6r\u0259 istifad\u0259 olunmam\u0131\u015f m\u0259zuniyy\u0259t\u0259 g\u00f6r\u0259 \u00f6d\u0259nil\u0259n kompensasiya haqq\u0131 \u00f6d\u0259ni\u015f apar\u0131lan ay\u0131n \u0259m\u0259khaqq\u0131na \u0259lav\u0259 edilm\u0259d\u0259n ayr\u0131l\u0131qda fiziki \u015f\u0259xsl\u0259rin g\u0259lir vergisin\u0259 v\u0259 m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqlar\u0131na c\u0259lb edilir. \u0130\u015f\u0259g\u00f6t\u00fcr\u0259nin t\u0259qdim etdiyi g\u0259lir vergisi, sosial ay\u0131rma v\u0259 i\u015fsizlikd\u0259n s\u0131\u011forta haqq\u0131 \u00fczr\u0259 hesabatlarda i\u015f\u00e7inin h\u0259r ay \u00fc\u00e7\u00fcn i\u015fl\u0259diyi g\u00fcnl\u0259r\u0259 g\u00f6r\u0259 ald\u0131\u011f\u0131 \u0259m\u0259k haqq\u0131 v\u0259 m\u0259zuniyy\u0259t \u00f6d\u0259ni\u015fl\u0259ri c\u0259ml\u0259nm\u0259lidir.<\/p>\n\n\n\n

Eyni zamanda, g\u0259lir vergisinin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn h\u0259r il \u00fczr\u0259 ayr\u0131l\u0131qda hesablanm\u0131\u015f kompensasiya haqlar\u0131ndan Vergi M\u0259c\u0259ll\u0259sinin 102.1.6-c\u0131 madd\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f 200 manat \u00e7\u0131x\u0131l\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

M\u0259zuniyy\u0259t haqq\u0131ndan m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqq\u0131n\u0131n tutulmas\u0131 \u018fm\u0259khaqq\u0131ndan m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta (MDSS) haqq\u0131n\u0131n tutulmas\u0131 il\u0259 ba\u011fl\u0131 yaranan sual\u0131m\u0131za cavab axtar\u0131r\u0131q. \u0130\u015f\u00e7inin bir aydan dig\u0259r aya ke\u00e7\u0259n \u0259m\u0259k m\u0259zuniyy\u0259ti oldu\u011fu halda MDSS haqq\u0131 nec\u0259…<\/p>\n","protected":false},"author":2,"featured_media":28106,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/28105"}],"collection":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=28105"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/28105\/revisions"}],"predecessor-version":[{"id":28107,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/28105\/revisions\/28107"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/28106"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=28105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=28105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=28105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}