{"id":1219,"date":"2026-08-31T09:12:17","date_gmt":"2026-08-31T07:12:17","guid":{"rendered":"https:\/\/www.moore-salzburg.at\/?p=1219"},"modified":"2026-08-31T09:12:18","modified_gmt":"2026-08-31T07:12:18","slug":"sozialversicherungswerte-2027","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/tr\/sozialversicherungswerte-2027\/","title":{"rendered":"2027 y\u0131l\u0131 i\u00e7in sosyal g\u00fcvenlik ve maa\u015f haczi de\u011ferleri"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Bu y\u0131l da muhtemel sosyal g\u00fcvenlik de\u011ferlerinin erken dikkate al\u0131nmas\u0131, gelecek y\u0131la y\u00f6nelik giri\u015fimcilik planlaman\u0131z\u0131 desteklemektedir. Bunun i\u00e7in 2027 y\u0131l\u0131na ait muhtemel de\u011ferleri taraf\u0131n\u0131za bildiriyoruz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dikkat<\/strong>ASVG'nin 824. maddesinin 2a f\u0131kras\u0131na g\u00f6re, \u00f6nemsiz tutar s\u0131n\u0131r\u0131 (ve buna ba\u011fl\u0131 olarak g\u00f6t\u00fcr\u00fc i\u015fveren kesintisi i\u00e7in t\u00fcretilen s\u0131n\u0131r de\u011fer) 2027 y\u0131l\u0131nda da \u201edondurulmu\u015f\u201c kalmaya devam etmektedir. Di\u011fer de\u011ferler 1,046 de\u011fer art\u0131\u015f katsay\u0131s\u0131na g\u00f6re art\u0131r\u0131lmaktad\u0131r. 2027 y\u0131l\u0131nda kanun koyucu, g\u00fcnl\u00fck azami prim matrah\u0131n\u0131 ayr\u0131ca 5,00 Avro tutar\u0131nda art\u0131rmaktad\u0131r. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B\u00f6ylece 2027 takvim y\u0131l\u0131 i\u00e7in muhtemelen \u015fu sosyal g\u00fcvenlik de\u011ferleri ge\u00e7erli olacakt\u0131r:<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-7387b849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<ul class=\"wp-block-list\">\n<li><strong>Az\u0131nl\u0131k e\u015fi\u011fi <\/strong>ayl\u0131k: 551,10 EUR (2026'ya g\u00f6re de\u011fi\u015fmemi\u015f)<\/li>\n\n\n\n<li><strong>Toptan i\u015fveren kesintisi i\u00e7in s\u0131n\u0131r de\u011fer<\/strong>: EUR 826,65 (2026'ya k\u0131yasla de\u011fi\u015fmedi)<\/li>\n\n\n\n<li><strong>E-Kart Hizmet \u00dccreti<\/strong>: 28,10 EUR (15.11.2027 tarihi itibar\u0131yla)<br><\/li>\n\n\n\n<li><strong>Maksimum katk\u0131 pay\u0131 taban\u0131<\/strong>:\n<ul class=\"wp-block-list\">\n<li>ayl\u0131k: 7.410,00 EUR<\/li>\n\n\n\n<li>g\u00fcnl\u00fck: EUR 247,00<\/li>\n\n\n\n<li>\u00d6demeler i\u00e7in y\u0131ll\u0131k azami katk\u0131 matrah\u0131: 14.820,00 EUR<\/li>\n\n\n\n<li>\u00d6deme d\u00f6nemi ba\u015f\u0131na ek \u00f6demesiz serbest \u00e7al\u0131\u015fanlar i\u00e7in ayl\u0131k azami prim matrah\u0131: 8.645,00 EUR<br><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u0130\u015fsizlik sigortas\u0131 d\u00fc\u015f\u00fck \u00fccret s\u0131n\u0131rlar\u0131<\/strong> \u2013 Hizmet s\u00f6zle\u015fmesinin ba\u015flang\u0131c\u0131<em> 2027'den \u00f6nce<\/em>:\n<ul class=\"wp-block-list\">\n<li>2.327,00 avroya kadar: 0,50 %<\/li>\n\n\n\n<li>2.327,00 avrodan 2.539,00 avroya kadar: 1,50 % (\u00e7\u0131raklar i\u00e7in 1,15 %)<\/li>\n\n\n\n<li>2.539,00 avro ile 2.751,00 avro aras\u0131: 2,50 % (\u00e7\u0131raklar i\u00e7in 1,15 %)<\/li>\n\n\n\n<li>2.751,00 avronun \u00fczerinde: 2,95 % (\u00e7\u0131raklar i\u00e7in 1,15 %)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0130\u015fsizlik sigortas\u0131 d\u00fc\u015f\u00fck \u00fccret s\u0131n\u0131rlar\u0131<\/strong> \u2013 Hizmet s\u00f6zle\u015fmesinin ba\u015flang\u0131c\u0131<em> 01.01.2027 itibar\u0131yla<\/em>:\n<ul class=\"wp-block-list\">\n<li>2.327,00 avroya kadar: 1,00 %<\/li>\n\n\n\n<li>2.327,00 avrodan 2.539,00 avroya kadar: 2,00 % (\u00e7\u0131raklar i\u00e7in 1,15 %)<\/li>\n\n\n\n<li>2.539,00 avrodan 2.751,00 avroya kadar: 2,95 % (\u00e7\u0131raklar i\u00e7in 1,15 %)<\/li>\n\n\n\n<li>2.751,00 avronun \u00fczerinde: 2,95 % (\u00e7\u0131raklar i\u00e7in 1,15 %)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Her zaman oldu\u011fu gibi, \u00d6GK'n\u0131n nihai onay\u0131 ve Federal Hukuk Gazetesinde yap\u0131lacak ilan beklenmektedir.<\/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>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Olu\u015fturulma: 31.08.2026<br><sup>Kaynak: Kraft &amp; Kronberger \u00f6zel yay\u0131nlar\u0131<br>Foto\u011fraf: Mikhail Nilov <\/sup><\/p>","protected":false},"excerpt":{"rendered":"<p>Auch dieses Jahr unterst\u00fctzt die fr\u00fchzeitige Ber\u00fccksichtigung der voraussichtlichen Sozialversicherungswerte Ihre unternehmerische Planung f\u00fcr das kommende Jahr. Die voraussichtlichen Werte f\u00fcr 2027 geben wir Ihnen daf\u00fcr bekannt. Gem\u00e4\u00df \u00a7 824 Abs. 2a ASVG bleibt die Geringf\u00fcgigkeitsgrenze auch im Jahr 2027 \u201eeingefroren\u201c (genauso wie der davon abgeleitete Grenzwert f\u00fcr die pauschale Dienstgeberabgabe). Die anderen Werte erh\u00f6hen sich&#8230;<\/p>","protected":false},"author":10,"featured_media":1218,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[89,19],"tags":[130,40,157,159,158],"location":[],"class_list":["post-1219","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-arbeitsrecht","category-personalverrechnung","tag-arbeitslosenversicherung","tag-e-card","tag-geringfugigkeitsgrenze","tag-grenzbetrage","tag-hochstbeitrgsgrundlage"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sozial\u00adversicherungs- und Lohn\u00adpf\u00e4ndungs\u00adwerte f\u00fcr 2027 | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"Die fr\u00fchzeitige Ber\u00fccksichtigung der Sozialversicherungswerte f\u00fcr 2027 nutzt Ihrer Planung 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