{"id":1134,"date":"2026-07-01T09:26:11","date_gmt":"2026-07-01T07:26:11","guid":{"rendered":"https:\/\/www.moore-salzburg.at\/?p=1134"},"modified":"2026-07-01T11:23:48","modified_gmt":"2026-07-01T09:23:48","slug":"budgetbegleitgesetz-2027-28-personalverrechnung","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/tr\/budgetbegleitgesetz-2027-28-personalverrechnung\/","title":{"rendered":"B\u00fct\u00e7e E\u015flik Yasas\u0131 ve Bordro Y\u00f6netimi"},"content":{"rendered":"

2027\/28 B\u00fct\u00e7e E\u015flik Yasas\u0131: Bordroya Odaklanma<\/h2>\n\n\n\n

Maliye Bakan\u0131'n\u0131n b\u00fct\u00e7e konu\u015fmas\u0131n\u0131n ard\u0131ndan 2027\/28 B\u00fct\u00e7e Tamamlama Yasas\u0131 tasla\u011f\u0131 yay\u0131nland\u0131. Bordro a\u00e7\u0131s\u0131ndan \u00f6nemli noktalar a\u015fa\u011f\u0131da \u00f6zetlenmi\u015ftir:<\/p>\n\n\n\n

D\u00fc\u015f\u00fck \u00fccretlilerde i\u015fsizlik sigortas\u0131 primi<\/h4>\n\n\n\n

Yasa koyucu siler 01.01.2027 tarihinden itibaren yeni ba\u015flayanlar i\u00e7in d\u00fc\u015f\u00fck \u00fccretli ALV katk\u0131 pay\u0131 indirimi<\/strong>, yani \u00e7al\u0131\u015fan pay\u0131 olarak 0 %, 1 % veya 2 % yerine normal katk\u0131 pay\u0131 oran\u0131 olan 2,95 % ge\u00e7erlidir.
Hizmet s\u00f6zle\u015fmeleri i\u00e7in 01.01.2027 tarihinden itibaren ba\u015flamak \u00fczere muhtemelen \u00e7ok y\u0131ll\u0131k bir ge\u00e7i\u015f d\u00fczenlemesi y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/strong>:<\/p>\n\n\n\n

ALV-\u0130\u015f\u00e7i Pay\u0131<\/th>2026<\/th>2027<\/th>2028<\/th>2029<\/th>2030<\/th>2031<\/th>2032<\/th><\/tr><\/thead>
\u015eu ana kadar 0 % seviyesi:<\/td>0 %<\/td>0,5 %<\/td> 1 %<\/td>1,5 %<\/td>2 %<\/td>2,5 %<\/td>2,95 %<\/td><\/tr>
\u015eu ana kadar 1 % seviyesi:<\/td> 1 %<\/td> 1,5 %<\/td>2 %<\/td>2,5 %<\/td>2,95 %<\/td>2,95 %<\/td>2,95 %<\/td><\/tr>
\u015eu ana kadar 2 % a\u015famas\u0131:<\/td>2 %<\/td>2,5 %<\/td>2,95 %<\/td>2,95 %<\/td>2,95 %<\/td>2,95 %<\/td>2,95 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Ya\u015fl\u0131larda i\u015fsizlik sigortas\u0131 primi ve IESG ek \u00fccreti<\/h4>\n\n\n\n

01.01.2027 tarihinden itibaren 63 ya\u015f \u00fcst\u00fc ki\u015filer i\u00e7in genel i\u015fsizlik sigortas\u0131 muafiyeti kald\u0131r\u0131lacakt\u0131r. \u0130\u015fveren pay\u0131, emeklilik ko\u015fullar\u0131 olu\u015fana kadar \u00f6denmeye devam edecektir. Yine 01.01.2027 tarihinden itibaren 63 ya\u015f \u00fcst\u00fc ki\u015filer i\u00e7in i\u015fsizlik sigortas\u0131 katk\u0131 pay\u0131 muafiyeti kald\u0131r\u0131lacakt\u0131r.<\/p>\n\n\n\n

Maksimum katk\u0131 pay\u0131 taban\u0131<\/h4>\n\n\n\n

2027 y\u0131l\u0131 i\u00e7in azami katk\u0131 taban\u0131 ola\u011fan\u00fcst\u00fc olarak ayl\u0131k ek 150,00 EUR veya g\u00fcnl\u00fck 5,00 EUR, 2028 y\u0131l\u0131 i\u00e7in ise ayl\u0131k ek 50,00 EUR veya g\u00fcnl\u00fck 1,67 EUR art\u0131r\u0131lacakt\u0131r.<\/p>\n\n\n\n

Evden \u00e7al\u0131\u015fma gideri istisnas\u0131 kald\u0131r\u0131ld\u0131<\/h4>\n\n\n\n

01.01.2027 tarihinden itibaren uzaktan \u00e7al\u0131\u015fma \u00f6deneklerine ili\u015fkin muafiyet ve vergi indiriminden yararlanma imkanlar\u0131 sona erecektir.<\/p>\n\n\n\n

Familienbonus Plus nieuwe regelgeving<\/h4>\n\n\n\n

01.01.2027 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe girmek \u00fczere Hak sahipleri aras\u0131nda Fabo Plus'\u0131n payla\u015ft\u0131r\u0131lmas\u0131<\/strong> (Aile yard\u0131m\u0131 alan, partner ya da nafaka \u00f6deyici) s\u0131n\u0131rl\u0131<\/strong>D\u00f6rt ya\u015f\u0131n alt\u0131nda haneye dahil \u00e7ocuk yoksa ve ek aile yard\u0131m\u0131 hakk\u0131 da bulunmuyorsa, Fabo Plus'\u0131n tamam\u0131n\u0131n tek ba\u015f\u0131na kullan\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir. D\u00f6rd\u00fcnc\u00fc ya\u015f g\u00fcn\u00fcn\u00fcn tamamlanmas\u0131ndan sonraki aydan itibaren, ek aile yard\u0131m\u0131 hakk\u0131 bulunmad\u0131\u011f\u0131 s\u00fcrece, Fabo Plus genel olarak hak sahipleri aras\u0131nda yaln\u0131zca : veya : oran\u0131nda b\u00f6l\u00fcnebilir. Bu yeni d\u00fczenleme, ama\u00e7land\u0131\u011f\u0131 \u00fczere i\u015fg\u00fcc\u00fc piyasas\u0131na kat\u0131l\u0131m\u0131 daha fazla te\u015fvik etmeyi ama\u00e7lamaktad\u0131r.<\/p>\n\n\n\n

Fabo Plus'\u0131n de\u011fi\u015fen b\u00f6l\u00fcmlemesinin uygulanmas\u0131 i\u00e7in mali idarenin E30 formunu g\u00fcncellemesi gerekecektir. Bu durum, ba\u015flang\u0131\u00e7ta 2027'de bordro i\u015flemleri i\u00e7in artan bir i\u015f y\u00fck\u00fcne neden olacakt\u0131r.<\/em><\/p>\n\n\n\n

2027'den itibaren \u015firket elektrikli ara\u00e7lar\u0131 i\u00e7in ayni yard\u0131m y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/h4>\n\n\n\n

Sachbezugswerteverordnung'da yap\u0131lacak de\u011fi\u015fiklik tasla\u011f\u0131, daha \u00f6nce duyurulan \u015eirketlere ait elektrikli otomobillerin \u00f6zel kullan\u0131m i\u00e7in vergi muafiyetinin kald\u0131r\u0131lmas\u0131 <\/strong>. 2027 y\u0131l\u0131nda ayl\u0131k ayni \u00f6demenin, sat\u0131n alma maliyetinin 0,375 %\u2019si kadar olmas\u0131 ve maksimum tutar\u0131n 180,00 EUR olmas\u0131 \u00f6ng\u00f6r\u00fclmektedir. 2028 y\u0131l\u0131ndan itibaren bu oran\u0131n 0,625 %\u2019ye y\u00fckseltilmesi ve \u00fcst s\u0131n\u0131r\u0131n 300,00 avro olmas\u0131 \u00f6ng\u00f6r\u00fclmektedir.
Ek olarak, d\u00fczenleme tasla\u011f\u0131na g\u00f6re ayni vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn 31.12.2026 tarihinden sonra sona eren \u00f6deme d\u00f6nemlerine uygulanaca\u011f\u0131 belirtilmelidir. Dolay\u0131s\u0131yla 01.01.2027'den itibaren sadece yeni onaylanm\u0131\u015f veya yeni i\u015f\u00e7ilere kiralanm\u0131\u015f ara\u00e7lar\u0131 de\u011fil, ayn\u0131 zamanda daha \u00f6nce temin edilmi\u015f elektrikli ara\u00e7lar\u0131 da kapsayacakt\u0131r.<\/p>\n\n\n\n

Aile, sosyal ve sa\u011fl\u0131k sigortas\u0131 yard\u0131mlar\u0131n\u0131n dondurulmas\u0131<\/h4>\n\n\n\n

Aile yard\u0131m\u0131, \u00e7ocuk bak\u0131m paras\u0131, aile zaman\u0131 bonusu, hastal\u0131k paras\u0131, rehabilitasyon paras\u0131 ve yeniden entegrasyon paras\u0131 da 2028 y\u0131l\u0131na kadar ask\u0131ya al\u0131nacakt\u0131r.<\/p>\n\n\n\n

\u0130\u015fveren Katk\u0131s\u0131 (FLAF)<\/h4>\n\n\n\n

DB, 01.01.2028 tarihinden itibaren 3,7 %\u2019den 2,7 %\u2019ye d\u00fc\u015fecektir.
60 ya\u015f ve \u00fczeri ki\u015filer i\u00e7in DB muafiyeti 01.01.2028 tarihinde sona erecektir.<\/p>\n\n\n\n

Dikkat: <\/strong>\u00d6nerilen fesih vergisinin yeniden getirilmesi ve kar\u015f\u0131l\u0131kl\u0131 anla\u015fmayla fesih durumunda i\u015fsizlik maa\u015f\u0131na getirilecek bekleme s\u00fcresi gibi ge\u00e7en haftalarda yo\u011fun tart\u0131\u015f\u0131lan di\u011fer baz\u0131 \u00f6nlemlerin muhtemelen y\u00fcr\u00fcrl\u00fc\u011fe girmeyece\u011fi anla\u015f\u0131l\u0131yor. Mevcut bilgilere g\u00f6re hem fesih vergisinin yeniden getirilmesi hem de kar\u015f\u0131l\u0131kl\u0131 anla\u015fmayla fesih durumunda i\u015fsizlik maa\u015f\u0131 i\u00e7in planlanan bekleme s\u00fcresi siyasi g\u00fcndemden kald\u0131r\u0131ld\u0131.<\/p>\n\n\n\n

\n
B\u00fct\u00e7e Tamamlay\u0131c\u0131 Yasa Tasla\u011f\u0131na Ba\u011flant\u0131<\/a><\/div>\n<\/div>\n\n\n\n

Durum: 01.07.2026
Kaynak: Kraft & Kronberger \u00f6zel yay\u0131nlar\u0131
Foto: Parlamento M\u00fcd\u00fcrl\u00fc\u011f\u00fc\/Bernadette Sattler-Remling<\/sup><\/p>\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

Maliye Bakan\u0131'n\u0131n b\u00fct\u00e7e konu\u015fmas\u0131n\u0131n ard\u0131ndan, 2027\/28 B\u00fct\u00e7e Tamamlay\u0131c\u0131 Kanunu tasar\u0131s\u0131 yay\u0131nland\u0131. Bordro i\u00e7in \u00f6nemli noktalar\u0131 sizin i\u00e7in \u00f6zetledik.<\/p>","protected":false},"author":10,"featured_media":1133,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,19],"tags":[137,130,138,139,135,134,132,131,136,133],"location":[],"class_list":["post-1134","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-personalverrechnung","tag-anpassung-familienleistungen","tag-arbeitslosenversicherung","tag-db","tag-dienstgeberbeitrag","tag-fabo","tag-familienbonus-plus","tag-hochstbeitragsgrundlage","tag-iesg","tag-sachbezug-elektroauto","tag-telearbeitspauschale"],"acf":[],"yoast_head":"\nBudgetbegleitgesetz & Personalverrechnung | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"Die Regierungsvorlage zum Budgetbegleitgesetz 2027\/28 wurde ver\u00f6ffentlicht - wir zeigen Ihnen, wie die Personalverrechnung betroffen ist.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-salzburg.at\/tr\/budgetbegleitgesetz-2027-28-personalverrechnung\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Budgetbegleitgesetz & Personalverrechnung | Moore Salzburg GmbH\" \/>\n<meta property=\"og:description\" content=\"Die Regierungsvorlage zum Budgetbegleitgesetz 2027\/28 wurde ver\u00f6ffentlicht - 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