{"id":645,"date":"2025-11-24T13:19:44","date_gmt":"2025-11-24T12:19:44","guid":{"rendered":"https:\/\/moore-salzburg-gmbh.eu.moore-global.com\/?p=645"},"modified":"2026-02-26T08:34:31","modified_gmt":"2026-02-26T07:34:31","slug":"steuerfreie-ueberstundenzuschlage-25","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/tr\/steuerfreie-ueberstundenzuschlage-25\/","title":{"rendered":"Vergisiz fazla mesai primleri"},"content":{"rendered":"<p><em><strong>G\u00fcncelleme: Yasa koyucunun nihayet vergisiz fazla mesai primleri i\u00e7in farkl\u0131 de\u011ferler belirledi\u011fini l\u00fctfen unutmay\u0131n. <a href=\"https:\/\/www.moore-salzburg.at\/tr\/personalverrechnung-2026-von-a-bis-z\/#ueberstundenzuschlaege\">2026\/2027 i\u00e7in ge\u00e7erli de\u011ferlere buradan ula\u015fabilirsiniz<\/a><\/strong><\/em>:<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-50\"><a class=\"wp-block-button__link has-tertiary-gradient-gradient-background has-background wp-element-button\" href=\"https:\/\/www.moore-salzburg.at\/tr\/personalverrechnung-2026-von-a-bis-z\/#ueberstundenzuschlaege\">2026\/2027 i\u00e7in De\u011ferler<\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<p><em>Orijinal makale:  <\/em> <\/p>\n\n\n\n<p>Mevcut bilgilere g\u00f6re, fazla mesai primlerinin vergi muafiyetine ili\u015fkin \u00f6zel kurallar\u0131n 2024\/25'ten itibaren uzat\u0131lmas\u0131 planlanmamaktad\u0131r. Yasada ba\u015fka bir de\u011fi\u015fiklik yap\u0131lmazsa, 2026'dan itibaren EStG B\u00f6l\u00fcm 68 (2) alan\u0131nda a\u015fa\u011f\u0131daki ayl\u0131k limitler ge\u00e7erli olacakt\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>50 %'de maks. 10 fazla mesai primi<\/li>\n\n\n\n<li>maks. 120,00 EUR.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-large-font-size\"><strong>Vergisiz fazla mesai ikramiyelerine ili\u015fkin VwGH karar\u0131<\/strong><\/h2>\n\n\n\n<p>\u0130dare Mahkemesi <a href=\"https:\/\/www.ris.bka.gv.at\/Dokumente\/Vwgh\/JWR_2024150050_20250729L02\/JWR_2024150050_20250729L02.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">yak\u0131n tarihli bir kararda<\/a> fazla mesai primlerinin vergiden muaf tutulmas\u0131na ili\u015fkin \u015fartlar\u0131 \u00f6nemli \u00f6l\u00e7\u00fcde s\u0131k\u0131la\u015ft\u0131rm\u0131\u015ft\u0131r (Madde 68 EStG). Karar Pazar g\u00fcn\u00fc fazla mesai ile ilgili olmakla birlikte, di\u011fer hususlar\u0131 da (zaman kay\u0131tlar\u0131, esnek \u00e7al\u0131\u015fma s\u00fcresi modelleri) ele almaktad\u0131r.<\/p>\n\n\n\n<p>VwGH karar\u0131nda a\u015fa\u011f\u0131daki hususlar g\u00fcndeme getirilmi\u015ftir:<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Sorun no. 1: SFN fazla mesai primlerinin vergi muafiyeti<\/strong><\/p>\n\n\n\n<p>Pazar, resmi tatil ve gece fazla mesaileri i\u00e7in ikramiyelerin vergiden muaf tutulmas\u0131, ikramiyenin tam zamanlamas\u0131n\u0131n ve miktar\u0131n\u0131n her bir fazla mesai saati i\u00e7in a\u00e7\u0131k\u00e7a belgelenmesini gerektirir. Bu nedenle, tercih edilen saatler \u00e7al\u0131\u015fma s\u00fcresi ve bordro kay\u0131tlar\u0131nda a\u00e7\u0131k\u00e7a i\u015faretlenmelidir. Bu, GPLB denet\u00e7ilerinin bunu kendilerinin ara\u015ft\u0131rmas\u0131na veya hesaplamas\u0131na gerek kalmadan herhangi bir zamanda do\u011frulu\u011funu do\u011frulamay\u0131 kolayla\u015ft\u0131rmal\u0131d\u0131r.<br>Bu \u015fu anlama geliyor:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>SFN fazla mesai ikramiyelerinin vergiden muaf tutulmas\u0131na ili\u015fkin gereklilikler, \u00e7al\u0131\u015fma s\u00fcresi kay\u0131tlar\u0131nda herhangi bir bo\u015fluk olmasa bile (\u00f6rne\u011fin manuel olarak tutulan), yaln\u0131zca ilgili tercih edilen saatler i\u015faretlendi\u011finde kar\u015f\u0131lan\u0131r. Bu nedenle, kullan\u0131lan zaman ve bordro yaz\u0131l\u0131m\u0131n\u0131n, vergiden muaf ikramiyelerin g\u00fcn ve saate g\u00f6re kaydedilen \u00e7al\u0131\u015fma saatlerine somut bir \u015fekilde tahsis edilmesini sa\u011flay\u0131p sa\u011flamad\u0131\u011f\u0131 ve kolayca kontrol edilip edilemeyece\u011fi a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmal\u0131d\u0131r.<\/li>\n\n\n\n<li>\u00c7al\u0131\u015fma Saatleri Yasas\u0131'n\u0131n i\u015f hukukuna ili\u015fkin basitle\u015ftirmelerinin kay\u0131tlar s\u00f6z konusu oldu\u011funda uygulanmas\u0131 (\u00f6rne\u011fin a\u011f\u0131rl\u0131kl\u0131 olarak evden \u00e7al\u0131\u015fma veya serbest saha personeli s\u00f6z konusu oldu\u011funda bakiye kayd\u0131) genellikle EStG Madde 68 (1) uyar\u0131nca vergi imtiyaz\u0131ndan feragat edilmesine yol a\u00e7ar.<\/li>\n<\/ol>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Sorun no. 2: Uyumlu \u00e7al\u0131\u015fma s\u00fcresi veya esnek \u00e7al\u0131\u015fma<\/strong><\/p>\n\n\n\n<p>\u00c7al\u0131\u015fma s\u00fcresinin hesaplanmas\u0131 veya esnek \u00e7al\u0131\u015fma durumunda, hesaplama veya esnek \u00e7al\u0131\u015fma s\u00fcresi i\u00e7inde devredilebilen art\u0131 saatler fazla mesai olarak de\u011fil, sadece normal \u00e7al\u0131\u015fma saatleri art\u0131 saatler olarak say\u0131l\u0131r. Bu nedenle, EStG Madde 68 Paragraf 2 uyar\u0131nca vergi muafiyeti, \u201canl\u0131k\u201d fazla mesai d\u0131\u015f\u0131nda, hesaplanabilir \u00e7al\u0131\u015fma s\u00fcresi veya esnek \u00e7al\u0131\u015fma durumunda yaln\u0131zca hesaplama veya esnek \u00e7al\u0131\u015fma s\u00fcresinin sona erdi\u011fi aylar i\u00e7in uygulanabilir.<br>\u00d6rnek: \u00dc\u00e7 ayl\u0131k bir d\u00f6nem s\u00f6z konusu oldu\u011funda, Madde 68 (2) EStG uyar\u0131nca vergi muafiyeti y\u0131lda yaln\u0131zca d\u00f6rt kez, alt\u0131 ayl\u0131k bir d\u00f6nem s\u00f6z konusu oldu\u011funda y\u0131lda yaln\u0131zca iki kez ve 12 ayl\u0131k bir d\u00f6nem s\u00f6z konusu oldu\u011funda y\u0131lda yaln\u0131zca bir kez m\u00fcmk\u00fcnd\u00fcr.<br>Bu nedenle uygulamada, EStG Madde 68 Paragraf 2 uyar\u0131nca mevcut hesaplama veya esnek \u00e7al\u0131\u015fma d\u00f6nemi boyunca art\u0131 saat \u00f6demeleri i\u00e7in vergi muafiyeti yoktur.<\/p>\n\n\n\n<p>Karar mercileri, SFN fazla mesai primlerinin \u00f6denmesinde ve\/veya \u015firketin esnek \u00e7al\u0131\u015fma modelinde ayarlamalar yap\u0131lmas\u0131n\u0131n gerekip gerekmedi\u011fini belirlemelidir.<\/p>\n\n\n\n<p>Olu\u015fturulma tarihi: 04.11.2025<br><\/p>\n\n\n\n<p class=\"has-small-font-size\">Kaynak: Kraft &amp; Kronberger \u00f6zel yay\u0131nlar\u0131<br>Foto\u011fraf: Cottonbro<\/p>","protected":false},"excerpt":{"rendered":"<p>Kas\u0131m 2025 itibariyle, burada a\u00e7\u0131klanan ayl\u0131k limitler 2026 y\u0131l\u0131nda EStG B\u00f6l\u00fcm 68 (2) alan\u0131nda ge\u00e7erli olacakt\u0131r. <\/p>","protected":false},"author":10,"featured_media":637,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[89,1,19],"tags":[],"location":[14],"class_list":["post-645","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-arbeitsrecht","category-news","category-personalverrechnung","location-salzburg"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Steuer\u00adfreie \u00dcber\u00adstunden\u00adzuschl\u00e4ge | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"Im Jahr 2026 werden sich steuerfreie \u00dcberstundenzuschl\u00e4ge aus aktueller Sicht wieder \u00e4ndern. Die Grenzen werden hier dargestellt.\" \/>\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\/steuerfreie-ueberstundenzuschlage-25\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Steuer\u00adfreie \u00dcber\u00adstunden\u00adzuschl\u00e4ge | Moore Salzburg GmbH\" \/>\n<meta property=\"og:description\" content=\"Im Jahr 2026 werden sich steuerfreie \u00dcberstundenzuschl\u00e4ge aus aktueller Sicht wieder \u00e4ndern. Die Grenzen werden hier dargestellt.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-salzburg.at\/tr\/steuerfreie-ueberstundenzuschlage-25\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Salzburg GmbH\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/MooreSalzburg\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-24T12:19:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-26T07:34:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2511_ueberstunden_pexels-cottonbro-studio-7480727.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ingrid Reitinger\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ingrid Reitinger\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/steuerfreie-ueberstundenzuschlage-25\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/steuerfreie-ueberstundenzuschlage-25\\\/\"},\"author\":{\"name\":\"Ingrid Reitinger\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#\\\/schema\\\/person\\\/0f57dc6f4cb19ab09633594fdaa61f58\"},\"headline\":\"Steuer\u00adfreie \u00dcber\u00adstunden\u00adzuschl\u00e4ge\",\"datePublished\":\"2025-11-24T12:19:44+00:00\",\"dateModified\":\"2026-02-26T07:34:31+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/steuerfreie-ueberstundenzuschlage-25\\\/\"},\"wordCount\":450,\"publisher\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/steuerfreie-ueberstundenzuschlage-25\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore-salzburg.at\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/11\\\/2511_ueberstunden_pexels-cottonbro-studio-7480727.jpg\",\"articleSection\":[\"Arbeitsrecht\",\"News\",\"Personalverrechnung\"],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/steuerfreie-ueberstundenzuschlage-25\\\/\",\"url\":\"https:\\\/\\\/www.moore-salzburg.at\\\/steuerfreie-ueberstundenzuschlage-25\\\/\",\"name\":\"Steuer\u00adfreie \u00dcber\u00adstunden\u00adzuschl\u00e4ge | Moore Salzburg GmbH\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/steuerfreie-ueberstundenzuschlage-25\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/steuerfreie-ueberstundenzuschlage-25\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore-salzburg.at\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/11\\\/2511_ueberstunden_pexels-cottonbro-studio-7480727.jpg\",\"datePublished\":\"2025-11-24T12:19:44+00:00\",\"dateModified\":\"2026-02-26T07:34:31+00:00\",\"description\":\"Im Jahr 2026 werden sich steuerfreie \u00dcberstundenzuschl\u00e4ge aus aktueller Sicht wieder \u00e4ndern. Die Grenzen werden hier dargestellt.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/steuerfreie-ueberstundenzuschlage-25\\\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.moore-salzburg.at\\\/steuerfreie-ueberstundenzuschlage-25\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/steuerfreie-ueberstundenzuschlage-25\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.moore-salzburg.at\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/11\\\/2511_ueberstunden_pexels-cottonbro-studio-7480727.jpg\",\"contentUrl\":\"https:\\\/\\\/www.moore-salzburg.at\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/11\\\/2511_ueberstunden_pexels-cottonbro-studio-7480727.jpg\",\"width\":1200,\"height\":800,\"caption\":\"2511 \u00dcberstunden - Werkstatt\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/steuerfreie-ueberstundenzuschlage-25\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.moore-salzburg.at\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Steuer\u00adfreie \u00dcber\u00adstunden\u00adzuschl\u00e4ge\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#website\",\"url\":\"https:\\\/\\\/www.moore-salzburg.at\\\/\",\"name\":\"Moore Salzburg GmbH\",\"description\":\"Ihr Begleiter in spannenden Zeiten: Steuerberatung | Wirtschaftspr\u00fcfung | Unternehmensberatung | Digital Business | an Ihrer Seite.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#organization\"},\"alternateName\":\"Moore Salzburg\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.moore-salzburg.at\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#organization\",\"name\":\"Moore Salzburg GmbH\",\"url\":\"https:\\\/\\\/www.moore-salzburg.at\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.moore-salzburg.at\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/07\\\/Moore_Salzburg_Logo_RGB.png\",\"contentUrl\":\"https:\\\/\\\/www.moore-salzburg.at\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/07\\\/Moore_Salzburg_Logo_RGB.png\",\"width\":2080,\"height\":312,\"caption\":\"Moore Salzburg GmbH\"},\"image\":{\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/MooreSalzburg\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/moore-salzburg-gmbh\",\"https:\\\/\\\/www.instagram.com\\\/moore_salzburg\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.moore-salzburg.at\\\/#\\\/schema\\\/person\\\/0f57dc6f4cb19ab09633594fdaa61f58\",\"name\":\"Ingrid Reitinger\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g\",\"caption\":\"Ingrid Reitinger\"},\"url\":\"https:\\\/\\\/www.moore-salzburg.at\\\/tr\\\/author\\\/ingridreitinger\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Steuer\u00adfreie \u00dcber\u00adstunden\u00adzuschl\u00e4ge | Moore Salzburg GmbH","description":"Im Jahr 2026 werden sich steuerfreie \u00dcberstundenzuschl\u00e4ge aus aktueller Sicht wieder \u00e4ndern. Die Grenzen werden hier dargestellt.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.moore-salzburg.at\/tr\/steuerfreie-ueberstundenzuschlage-25\/","og_locale":"tr_TR","og_type":"article","og_title":"Steuer\u00adfreie \u00dcber\u00adstunden\u00adzuschl\u00e4ge | Moore Salzburg GmbH","og_description":"Im Jahr 2026 werden sich steuerfreie \u00dcberstundenzuschl\u00e4ge aus aktueller Sicht wieder \u00e4ndern. Die Grenzen werden hier dargestellt.","og_url":"https:\/\/www.moore-salzburg.at\/tr\/steuerfreie-ueberstundenzuschlage-25\/","og_site_name":"Moore Salzburg GmbH","article_publisher":"https:\/\/www.facebook.com\/MooreSalzburg","article_published_time":"2025-11-24T12:19:44+00:00","article_modified_time":"2026-02-26T07:34:31+00:00","og_image":[{"width":1200,"height":800,"url":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2511_ueberstunden_pexels-cottonbro-studio-7480727.jpg","type":"image\/jpeg"}],"author":"Ingrid Reitinger","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Ingrid Reitinger","Est. reading time":"3 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.moore-salzburg.at\/steuerfreie-ueberstundenzuschlage-25\/#article","isPartOf":{"@id":"https:\/\/www.moore-salzburg.at\/steuerfreie-ueberstundenzuschlage-25\/"},"author":{"name":"Ingrid Reitinger","@id":"https:\/\/www.moore-salzburg.at\/#\/schema\/person\/0f57dc6f4cb19ab09633594fdaa61f58"},"headline":"Steuer\u00adfreie \u00dcber\u00adstunden\u00adzuschl\u00e4ge","datePublished":"2025-11-24T12:19:44+00:00","dateModified":"2026-02-26T07:34:31+00:00","mainEntityOfPage":{"@id":"https:\/\/www.moore-salzburg.at\/steuerfreie-ueberstundenzuschlage-25\/"},"wordCount":450,"publisher":{"@id":"https:\/\/www.moore-salzburg.at\/#organization"},"image":{"@id":"https:\/\/www.moore-salzburg.at\/steuerfreie-ueberstundenzuschlage-25\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2511_ueberstunden_pexels-cottonbro-studio-7480727.jpg","articleSection":["Arbeitsrecht","News","Personalverrechnung"],"inLanguage":"tr"},{"@type":"WebPage","@id":"https:\/\/www.moore-salzburg.at\/steuerfreie-ueberstundenzuschlage-25\/","url":"https:\/\/www.moore-salzburg.at\/steuerfreie-ueberstundenzuschlage-25\/","name":"Steuer\u00adfreie \u00dcber\u00adstunden\u00adzuschl\u00e4ge | Moore Salzburg GmbH","isPartOf":{"@id":"https:\/\/www.moore-salzburg.at\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.moore-salzburg.at\/steuerfreie-ueberstundenzuschlage-25\/#primaryimage"},"image":{"@id":"https:\/\/www.moore-salzburg.at\/steuerfreie-ueberstundenzuschlage-25\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2511_ueberstunden_pexels-cottonbro-studio-7480727.jpg","datePublished":"2025-11-24T12:19:44+00:00","dateModified":"2026-02-26T07:34:31+00:00","description":"Im Jahr 2026 werden sich steuerfreie \u00dcberstundenzuschl\u00e4ge aus aktueller Sicht wieder \u00e4ndern. Die Grenzen werden hier dargestellt.","breadcrumb":{"@id":"https:\/\/www.moore-salzburg.at\/steuerfreie-ueberstundenzuschlage-25\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.moore-salzburg.at\/steuerfreie-ueberstundenzuschlage-25\/"]}]},{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.moore-salzburg.at\/steuerfreie-ueberstundenzuschlage-25\/#primaryimage","url":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2511_ueberstunden_pexels-cottonbro-studio-7480727.jpg","contentUrl":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2511_ueberstunden_pexels-cottonbro-studio-7480727.jpg","width":1200,"height":800,"caption":"2511 \u00dcberstunden - Werkstatt"},{"@type":"BreadcrumbList","@id":"https:\/\/www.moore-salzburg.at\/steuerfreie-ueberstundenzuschlage-25\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.moore-salzburg.at\/"},{"@type":"ListItem","position":2,"name":"Steuer\u00adfreie \u00dcber\u00adstunden\u00adzuschl\u00e4ge"}]},{"@type":"WebSite","@id":"https:\/\/www.moore-salzburg.at\/#website","url":"https:\/\/www.moore-salzburg.at\/","name":"Moore Salzburg GmbH","description":"Heyecan verici zamanlarda yol arkada\u015f\u0131n\u0131z: Vergi dan\u0131\u015fmanl\u0131\u011f\u0131 | Denetim | Y\u00f6netim dan\u0131\u015fmanl\u0131\u011f\u0131 | Dijital i\u015f | yan\u0131n\u0131zda.","publisher":{"@id":"https:\/\/www.moore-salzburg.at\/#organization"},"alternateName":"Moore Salzburg","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.moore-salzburg.at\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Organization","@id":"https:\/\/www.moore-salzburg.at\/#organization","name":"Moore Salzburg GmbH","url":"https:\/\/www.moore-salzburg.at\/","logo":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.moore-salzburg.at\/#\/schema\/logo\/image\/","url":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/07\/Moore_Salzburg_Logo_RGB.png","contentUrl":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/07\/Moore_Salzburg_Logo_RGB.png","width":2080,"height":312,"caption":"Moore Salzburg GmbH"},"image":{"@id":"https:\/\/www.moore-salzburg.at\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/MooreSalzburg","https:\/\/www.linkedin.com\/company\/moore-salzburg-gmbh","https:\/\/www.instagram.com\/moore_salzburg\/"]},{"@type":"Person","@id":"https:\/\/www.moore-salzburg.at\/#\/schema\/person\/0f57dc6f4cb19ab09633594fdaa61f58","name":"Ingrid Reitinger","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/secure.gravatar.com\/avatar\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g","caption":"Ingrid Reitinger"},"url":"https:\/\/www.moore-salzburg.at\/tr\/author\/ingridreitinger\/"}]}},"_links":{"self":[{"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/posts\/645","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/comments?post=645"}],"version-history":[{"count":0,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/posts\/645\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/media\/637"}],"wp:attachment":[{"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/media?parent=645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/categories?post=645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/tags?post=645"},{"taxonomy":"location","embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/location?post=645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}