{"id":1079,"date":"2026-04-01T10:58:18","date_gmt":"2026-04-01T08:58:18","guid":{"rendered":"https:\/\/www.moore-salzburg.at\/?p=1079"},"modified":"2026-08-04T12:59:32","modified_gmt":"2026-08-04T10:59:32","slug":"praxishinweise-zur-trinkgeldpauschale","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/tr\/praxishinweise-zur-trinkgeldpauschale\/","title":{"rendered":"2026 Bah\u015fi\u015f Klazulu"},"content":{"rendered":"<h1 class=\"wp-block-heading\">2026 Bah\u015fi\u015f Vergisi: \u00d6GK'den \u00d6nemli Pratik Bilgiler<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Avusturya Sa\u011fl\u0131k Kasas\u0131, Mart ay\u0131nda verdi\u011fi bir konferansta, Ocak 2026'dan itibaren ge\u00e7erli olan sosyal g\u00fcvenlik (SV) bah\u015fi\u015f kesintileriyle ilgili \u00e7ok say\u0131da soruyu ele ald\u0131. \u00d6zellikle konaklama ve yiyecek-i\u00e7ecek sekt\u00f6r\u00fc, ayak bak\u0131m\u0131, kozmetik ve masaj sekt\u00f6r\u00fc, kuaf\u00f6rl\u00fck sekt\u00f6r\u00fc ve yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 sekt\u00f6r\u00fc bu durumdan etkileniyor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bah\u015fi\u015f paketiyle ilgili uygulama ipu\u00e7lar\u0131ndan birka\u00e7 \u00f6nemli a\u00e7\u0131klama \u00e7\u0131kt\u0131:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Bah\u015fi\u015f alma yasa\u011f\u0131: Sabit \u00fccret kald\u0131r\u0131labilir<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130\u015fverenlikte zorunlu bah\u015fi\u015f alma yasa\u011f\u0131 konusunda anla\u015fmaya var\u0131lm\u0131\u015fsa, i\u015fveren temel olarak \u00e7al\u0131\u015fanlar\u0131n buna uyaca\u011f\u0131n\u0131 varsayabilir. Buna uyulmamas\u0131, i\u015f s\u00f6zle\u015fmesinden do\u011fan bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn ihlali anlam\u0131na gelir - ancak b\u00f6yle bir durum gerek\u00e7e olmad\u0131\u011f\u0131 s\u00fcrece \u00e7al\u0131\u015fanlardan beklenemez.<br><strong>Bu \u015fu anlama gelir: Ge\u00e7erli bir kabul yasa\u011f\u0131 varsa, sosyal g\u00fcvenlik primi gerektiren bir bah\u015fi\u015f \u00fccreti belirlenmesi gerekmez. <\/strong>\u00dccret denet\u00e7ileri de bu prosed\u00fcr\u00fc kabul etmek zorundad\u0131r.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">K\u0131smi zamanl\u0131 \u00e7al\u0131\u015fanlar i\u00e7in payla\u015ft\u0131rma: Anla\u015f\u0131lan haftal\u0131k \u00e7al\u0131\u015fma s\u00fcresi esast\u0131r<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">K\u0131smi zamanl\u0131 \u00e7al\u0131\u015fanlar i\u00e7in bah\u015fi\u015f tutar\u0131n\u0131n hesaplanmas\u0131nda, fiilen \u00e7al\u0131\u015f\u0131lan ayl\u0131k saatler yerine s\u00f6zle\u015fmeyle belirlenmi\u015f haftal\u0131k \u00e7al\u0131\u015fma s\u00fcresi esast\u0131r. Bu nedenle:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fazla mesai ve ek \u00e7al\u0131\u015fmalar i\u00e7in ek bir sabit \u00fccret al\u0131nmayacakt\u0131r.<\/li>\n\n\n\n<li>Bir telafi s\u00fcresi de sabit \u00fccretin miktar\u0131n\u0131 de\u011fi\u015ftirmez.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Giri\u015f\/\u00e7\u0131k\u0131\u015f veya uzun s\u00fcreli ayr\u0131l\u0131klarda payla\u015ft\u0131rma: g\u00fcnl\u00fck bazda<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Bir ay\u0131n alt\u0131nda i\u015fe ba\u015flama veya i\u015ften ayr\u0131lma durumlar\u0131nda ve bir ay\u0131 a\u015fan devams\u0131zl\u0131k hallerinde, k\u0131dem s\u00fcresinin hesaplanmas\u0131 g\u00fcnl\u00fck bazda yap\u0131l\u0131r (genellikle 30'luk bir b\u00f6len ile). Bu, k\u0131smi s\u00fcreli \u00e7al\u0131\u015fanlar\u0131n saatlik k\u0131dem s\u00fcresi hesaplamalar\u0131ndan bilin\u00e7li olarak farkl\u0131d\u0131r.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u00d6zel d\u00fczenlemesi olmayan sekt\u00f6rlerde mas\u00f6rl\u00fck meslek gruba y\u00f6nelik vergi istisnas\u0131 rehberli\u011fi<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">E\u011fer mas\u00f6zler ve mas\u00f6rler \u00f6zel bir bah\u015fi\u015f tarifesi bulunmayan alanlarda (\u00f6rne\u011fin kapl\u0131calar, sa\u011fl\u0131kl\u0131 ya\u015fam merkezleri) \u00e7al\u0131\u015f\u0131yorlarsa, \u00d6GK sunucular\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fcne g\u00f6re mas\u00f6zl\u00fck\/mas\u00f6rl\u00fck mesle\u011finin tarifesi tahmin arac\u0131 olarak kullan\u0131labilir. Buna g\u00f6re, bu durum yeterli hukuki g\u00fcvence sa\u011flamaktad\u0131r.<\/p>\n\n\n\n<h4 id=\"Buschenschank\" class=\"wp-block-heading\"><strong>A\u011fustos 2026 Eki | Buschenschank'ta SG (Sosyal G\u00fcvenlik) Bah\u015fi\u015f G\u00f6t\u00fcr\u00fcs\u00fc<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Buschenschank \u00e7al\u0131\u015fanlar\u0131 i\u00e7in 1 Temmuz 2026'dan itibaren ilk kez Avusturya Sa\u011fl\u0131k Kasas\u0131 taraf\u0131ndan ilan edilen bah\u015fi\u015f g\u00f6t\u00fcr\u00fc tutarlar\u0131 ge\u00e7erlidir. Yeni d\u00fczenleme avsv No. 36\/2026 ile yay\u0131mlanm\u0131\u015f olup, i\u00e7erik olarak otelcilik ve gastronomi sekt\u00f6r\u00fcnde halihaz\u0131rda var olan bah\u015fi\u015f g\u00f6t\u00fcr\u00fc tutarlar\u0131n\u0131 b\u00fcy\u00fck \u00f6l\u00e7\u00fcde baz almaktad\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th><\/th><th>Tahsilatl\u0131 arabuluculuk\/tahkim<\/th><th>\u0130cra takibi olmaks\u0131z\u0131n tahkim\/anla\u015fma<\/th><th>\u00c7\u0131raklar ve Zorunlu Stajyerler<\/th><\/tr><\/thead><tbody><tr><td>07-12\/2026<\/td><td>65,- EUR<\/td><td>45,- EUR<\/td><td>20,- EUR<\/td><\/tr><tr><td>2027<\/td><td>85,- EUR<\/td><td>45,- EUR<\/td><td>20,- EUR<\/td><\/tr><tr><td>2028<\/td><td>100,- EUR<\/td><td>50,- EUR<\/td><td>25,- EUR<\/td><\/tr><tr><td>20'den itibaren<\/td><td>Yeniden de\u011ferleme rakam\u0131 ile y\u0131ll\u0131k de\u011ferleme<\/td><td>Yeniden de\u011ferleme rakam\u0131 ile y\u0131ll\u0131k de\u011ferleme<\/td><td>Yeniden de\u011ferleme rakam\u0131 ile y\u0131ll\u0131k de\u011ferleme<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Belirlenen sabit bah\u015fi\u015f tutarlar\u0131 tam s\u00fcreli \u00e7al\u0131\u015fan i\u015f\u00e7iler i\u00e7in ge\u00e7erlidir. K\u0131sa s\u00fcreli \u00e7al\u0131\u015fanlar ve ara s\u0131ra \u00e7al\u0131\u015fanlar i\u00e7in her defas\u0131nda sabit bah\u015fi\u015f tutar\u0131n\u0131n oransal k\u0131sm\u0131 uygulanmal\u0131d\u0131r. \u00d6GK'ya g\u00f6re bu orant\u0131lama, 173 b\u00f6leni kullan\u0131larak saat baz\u0131nda yap\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Buschenschank i\u015fletmeleri i\u00e7in koruma etkisi: Bah\u015fi\u015f g\u00f6t\u00fcr\u00fc tutarlar\u0131n\u0131n belirlenmesiyle birlikte, s\u00f6zde \u015femsiye fonksiyonu art\u0131k Buschenschank i\u015fletmeleri i\u00e7in de ge\u00e7erli hale gelmektedir. Bu durum \u015fu anlama gelmektedir: 1 Temmuz 2026 tarihinden itibarenki d\u00f6nemler i\u00e7in GKK\u0130 (GPLB) denet\u00e7ileri, daha y\u00fcksek fiili bah\u015fi\u015flere dayanarak art\u0131k sosyal g\u00fcvenlik primi talep edemeyecektir. Bu kural, daha y\u00fcksek bah\u015fi\u015flerin \u00f6rne\u011fin tahminde bulunularak veya kredi kart\u0131 bah\u015fi\u015fleri yoluyla kabul edilmesi durumunda bile ge\u00e7erlidir. Buschenschank \u00e7al\u0131\u015fanlar\u0131 i\u00e7in her defas\u0131nda ilgili ge\u00e7erli bah\u015fi\u015f g\u00f6t\u00fcr\u00fc tutar\u0131 esas al\u0131n\u0131rsa, i\u015fletme bah\u015fi\u015f konusunda sosyal g\u00fcvenlik hukuku a\u00e7\u0131s\u0131ndan g\u00fcvence alt\u0131na al\u0131nm\u0131\u015f olur. \u0130lgili g\u00f6t\u00fcr\u00fc tutar\u0131n esas al\u0131nmas\u0131 durumunda, i\u015fletmelerin verilen bu bilgilere g\u00f6re bah\u015fi\u015f kayd\u0131 tutmas\u0131 veya tutturmas\u0131 gerekmemektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Uygulama alan\u0131, istisnalar, \u00f6zellikle 50 % h\u00fckm\u00fc ve devams\u0131zl\u0131klar\u0131n ele al\u0131nmas\u0131na ili\u015fkin ayr\u0131nt\u0131l\u0131 d\u00fczenlemeler, do\u011frudan Bah\u015fi\u015f Y\u00f6netmeli\u011fi (avsv No. 36\/2026) uyar\u0131nca belirlenir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">G\u00fcncelleme: 04.08.2026<br>Olu\u015fturulma: 31.03.2026<br><sup>Kaynak: Kraft &amp; Kronberger \u00f6zel yay\u0131nlar\u0131<br>Foto\u011fraf: Anna Urlapova<\/sup><\/p>\n\n\n<style id=\"strategiq-cta-bar-style\">.block-cta-bar{position:relative;padding:1rem 0 1.75rem 0;overflow:visible;z-index:1;margin-top:26px}.block-cta-bar:not(.has-background){background:var(--primary-gradient)}.block-cta-bar.has-light-blue-background-color .block-cta-bar__heading{color:#000}.block-cta-bar.has-light-blue-background-color .btn{color:#02212E}.block-cta-bar.has-light-blue-background-color .btn.btn--hollow{border-color:#02212E}.block-cta-bar.has-light-blue-background-color .btn.btn--solid{background-color:#02212E;border-color:#02212E;color:#fff}.block-cta-bar.has-light-blue-background-color .btn.btn--solid:hover{background-color:#04445f}.block-cta-bar.has-light-blue-gradient-gradient-background:before{display:none}.block-cta-bar.has-light-blue-gradient-gradient-background .block-cta-bar__heading{color:#02212E}@media (min-width: 992px){.block-cta-bar{padding:2rem 0}}.block-cta-bar:before{content:'';width:100%;height:100%;position:absolute;background:inherit;z-index:-1;top:0;-webkit-transform-origin:left top;transform-origin:left top;-webkit-transform:skewY(-0.8deg);transform:skewY(-0.8deg)}.block-cta-bar__heading-wrapper{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center;margin:1rem 0}@media (min-width: 992px){.block-cta-bar__heading-wrapper{-webkit-box-pack:start;-ms-flex-pack:start;justify-content:flex-start;margin:0;height:100%}}.block-cta-bar .block-cta-bar__heading{font-size:24px;font-weight:500;color:#fff;margin-bottom:0}@media only screen and (min-width: 320px){.block-cta-bar .block-cta-bar__heading{font-size:calc(24px + 8 * (100vw - 320px) \/ (1440 - 320))}}@media only screen and (min-width: 1440px){.block-cta-bar .block-cta-bar__heading{font-size:32px}}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow{border-color:#fff;color:#fff;overflow:visible}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow:focus{color:#fff}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow:before{display:none}.block-cta-bar__button-wrapper{display:-webkit-box;display:-ms-flexbox;display:flex;-ms-flex-wrap:wrap;flex-wrap:wrap;gap:1.5rem;margin-top:10px;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center}@media (min-width: 992px){.block-cta-bar__button-wrapper{margin-top:0;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:end;-ms-flex-pack:end;justify-content:flex-end}}.block-cta-bar__button-wrapper .btn{width:100%;display:inline-block;text-align:center;font-size:18px}@media (min-width: 768px){.block-cta-bar__button-wrapper .btn{width:auto}}\n\n\/*# sourceMappingURL=block-cta-bar.css.map *\/\n<\/style>\n<section class=\"wp-block-strategiq block-cta-bar wp-block-strategiq-cta-bar\">\n\t<div class=\"container\">\n\t\t<div class=\"block-cta-bar__wrapper\">\n\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col-12 col-lg-9\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-cta-bar__heading-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h1 class=\"block-cta-bar__heading\">Hizmet Hatt\u0131 Bordro ve \u0130\u015f Hukuku <\/h1>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"col-12 col-lg-3\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-cta-bar__button-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/tr\/services\/personalverrechnung-arbeitsrecht\/\" target=\"\" class=\"btn btn--secondary btn--hollow\">Ba\u011flant\u0131<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>Mart ay\u0131nda Avusturya Sa\u011fl\u0131k Sigortas\u0131 Fonu, 2026 y\u0131l\u0131n\u0131n ba\u015f\u0131ndan bu yana y\u00fcr\u00fcrl\u00fckte olan bah\u015fi\u015f oranlar\u0131yla ilgili \u00e7ok say\u0131da soruyu ele ald\u0131. Bah\u015fi\u015f kabul etme yasa\u011f\u0131 \u00f6zellikle ilgi \u00e7ekicidir. <\/p>","protected":false},"author":10,"featured_media":1082,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,19],"tags":[20,118],"location":[],"class_list":["post-1079","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-personalverrechnung","tag-personalverrechnung","tag-trinkgeld"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Praxishinweise zur Trinkgeldpauschale | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"Praxishinweise zur Trinkgeldpauschale liefert die \u00d6sterreichische Gesundheitskasse, interessant vor allem im Bereich Annahmeverbot.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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