{"id":652,"date":"2025-12-01T13:35:50","date_gmt":"2025-12-01T12:35:50","guid":{"rendered":"https:\/\/moore-salzburg-gmbh.eu.moore-global.com\/?p=652"},"modified":"2025-12-16T14:02:13","modified_gmt":"2025-12-16T13:02:13","slug":"sozialversicherungswerte-2026","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/tr\/sozialversicherungswerte-2026\/","title":{"rendered":"2026 i\u00e7in sosyal g\u00fcvenlik ve maa\u015f haczi de\u011ferleri"},"content":{"rendered":"

\u00d6n\u00fcm\u00fczdeki y\u0131l i\u00e7in beklenen sosyal g\u00fcvenlik de\u011ferlerinin erken de\u011ferlendirilmesi i\u015f planlamas\u0131 i\u00e7in ilgi \u00e7ekicidir. Size 2026 y\u0131l\u0131 i\u00e7in beklenen de\u011ferleri sunaca\u011f\u0131z.<\/p>\n\n\n\n

Dikkat<\/strong>ASVG Madde 810 paragraf 3 uyar\u0131nca, 2026 y\u0131l\u0131 i\u00e7in d\u00fc\u015f\u00fck gelir e\u015fi\u011fi \u201edondurulmu\u015f\u201c olarak kalmaktad\u0131r (sabit oranl\u0131 i\u015fveren katk\u0131s\u0131 i\u00e7in bundan t\u00fcretilen e\u015fik gibi). Di\u011fer de\u011ferler 1.073'l\u00fck yeniden de\u011ferleme rakam\u0131na paralel olarak artacakt\u0131r.<\/p>\n\n\n\n

Buna g\u00f6re, 2026 takvim y\u0131l\u0131 i\u00e7in a\u015fa\u011f\u0131daki sosyal g\u00fcvenlik de\u011ferlerinin ge\u00e7erli olmas\u0131 beklenmektedir:<\/p>\n\n\n\n

\n
\n
    \n
  • Ayl\u0131k d\u00fc\u015f\u00fck gelir e\u015fi\u011fi: 551,10 Avro (2025'e k\u0131yasla de\u011fi\u015fmemi\u015ftir)<\/li>\n\n\n\n
  • Sabit oranl\u0131 i\u015fveren katk\u0131s\u0131 i\u00e7in e\u015fik de\u011fer: 826,65 Avro (2025'ten itibaren de\u011fi\u015fmedi)<\/li>\n\n\n\n
  • E-Kart hizmet \u00fccreti: 26,85 EUR (y\u00fcr\u00fcrl\u00fck tarihi 15\/11\/2026)<\/li>\n\n\n\n
  • Maksimum katk\u0131 taban\u0131:\n
      \n
    • ayl\u0131k: 6.930,00 EUR<\/li>\n\n\n\n
    • g\u00fcnl\u00fck: 231,00 EUR<\/li>\n\n\n\n
    • \u00d6zel \u00f6demeler i\u00e7in maksimum y\u0131ll\u0131k katk\u0131 taban\u0131: 13.860,00 EUR<\/li>\n\n\n\n
    • \u00d6zel \u00f6demeler olmaks\u0131z\u0131n serbest \u00e7al\u0131\u015fanlar i\u00e7in maksimum ayl\u0131k katk\u0131 taban\u0131: 8.085,00 EUR<\/li>\n<\/ul>\n<\/li>\n\n\n\n
    • \u0130\u015fsizlik sigortas\u0131-d\u00fc\u015f\u00fck \u00fccret i\u00e7in limit miktarlar\u0131:\n
        \n
      • 2.225,00 EUR'ya kadar: 0 %<\/li>\n\n\n\n
      • 2.225,00 EUR \u00fczerinde 2.427,00 EUR'ya kadar: 1,00 %<\/li>\n\n\n\n
      • 2.427,00 EUR \u00fczerinde 2.630,00 EUR'ya kadar: 2,00 % (\u00e7\u0131raklar 1,15 %)<\/li>\n\n\n\n
      • 2.630,00 EUR \u00fczerinde: 2,95 % (\u00e7\u0131raklar 1,15 %)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n

        Her zaman oldu\u011fu gibi, \u00d6GK'n\u0131n nihai onay\u0131 ve Federal Hukuk Gazetesinde yap\u0131lacak ilan beklenmektedir.<\/p>\n\n\n\n

        \u00dccret haczi de\u011ferlerini g\u00fcncelleme<\/h2>\n\n\n\n

        K\u0131sa bir s\u00fcre \u00f6nce 2026 y\u0131l\u0131 i\u00e7in emekli ayl\u0131klar\u0131n\u0131n - belirli y\u00fcksek emekli ayl\u0131klar\u0131na ili\u015fkin tavanlar hari\u00e7 - 2.7 % (d\u00fczeltme fakt\u00f6r\u00fc 1.027) art\u0131r\u0131laca\u011f\u0131 belirlenmi\u015ftir. Buna g\u00f6re, 1 Ocak 2026 tarihinden itibaren ge\u00e7erli olmak \u00fczere asgari emekli maa\u015f\u0131 (bekar ki\u015filer i\u00e7in denkle\u015ftirme ek referans oran\u0131) 1.273,99 Avro'dan 1.308,39 Avro'ya y\u00fckselecektir.<\/p>\n\n\n\n

        Asgari ge\u00e7im d\u00fczeyi, asgari emekli ayl\u0131\u011f\u0131ndan t\u00fcretildi\u011fi i\u00e7in, 2026 y\u0131l\u0131ndan itibaren a\u015fa\u011f\u0131daki \u00fccret haciz de\u011ferlerinin uygulanmas\u0131 beklenmektedir:<\/p>\n\n\n\n

        Ya\u015fam \u00fccreti de\u011ferleri 2026 (beklenen)<\/strong><\/td>ayl\u0131k<\/strong><\/td>haftal\u0131k<\/strong><\/td>g\u00fcnl\u00fck<\/strong><\/td><\/tr>
        Genel temel tutar<\/td>1.308,00<\/td>305,00<\/td>43,00<\/td><\/tr>
        Art\u0131r\u0131lm\u0131\u015f genel temel tutar<\/td>1.526,00<\/td>356,00<\/td>50,00<\/td><\/tr>
        Temel bak\u0131m tutar\u0131<\/td>
        261,00<\/td>        		61,00<\/td>8,00<\/td><\/tr>
        Maksimum hesaplama temeli<\/td>
        5.220,00<\/td>
        1.220,00<\/td>        		174,00<\/td><\/tr>
        Mutlak asgari ya\u015fam \u00fccreti
        - normal n\u00f6bet i\u00e7in
        - bak\u0131m n\u00f6beti durumunda<\/td>
        654,00
        490,50<\/td>
        152,50
        114,38<\/td>
        21,50
        16,13<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

        Bu de\u011ferlerin BMJ taraf\u0131ndan resmi olarak onaylanmas\u0131 halen beklenmektedir.<\/p>\n\n\n\n

        Kas\u0131m g\u00fcncellemesi<\/h2>\n\n\n\n
          \n
        • Emeklilik anla\u015fmas\u0131: Emeklilik \u00f6demelerinin tercihli vergilendirilmesi (yar\u0131 vergi oran\u0131) i\u00e7in e\u015fik tutar 1 Ocak 2026'dan itibaren 15.900 Avro'dan 16.500 Avro'ya y\u00fckselecektir.<\/li>\n\n\n\n
        • Sosyal sigorta gecikme faizleri: Sosyal sigorta gecikme faizleri i\u00e7in faiz oran\u0131 1 Ocak 2026'dan itibaren % 7.03'ten % 5.53'e d\u00fc\u015fecektir.<\/li>\n\n\n\n
        • Nakliye kesintisi (y\u0131ll\u0131k): 496,00 EUR, art\u0131r\u0131lm\u0131\u015f nakliye vergi indirimi 853,00 EUR (e\u015fik de\u011ferler: 15.069,00 EUR ila 16.056,00 EUR), (art\u0131r\u0131lm\u0131\u015f) nakliye vergi indirimine ek 804,00 EUR (e\u015fik de\u011ferler: 19.761,00 EUR ila 30.259,00 EUR).<\/li>\n\n\n\n
        • Emekli kesintisi (y\u0131ll\u0131k): 1.020,00 EUR (azami kesinti s\u0131n\u0131rlar\u0131: 21.614,00 EUR ila 31.494,00 EUR), art\u0131r\u0131lm\u0131\u015f emekli kesintisi 1.502,00 EUR (azami kesinti s\u0131n\u0131rlar\u0131: 24.616,00 EUR ila 31.494,00 EUR).<\/li>\n\n\n\n
        • Kesintiler: Tek kazanan kesintisi ve tek ebeveyn kesintisi, ula\u015f\u0131m kesintisi ve emekli kesintisi 1 Ocak 2026'dan itibaren a\u015fa\u011f\u0131daki \u015fekilde ayarlanacakt\u0131r:\n
            \n
          • AVAB\/AEAB (y\u0131ll\u0131k): bir \u00e7ocuk 612 EUR, iki \u00e7ocuk 828 EUR, ilave her \u00e7ocuk i\u00e7in ilave 273 EUR<\/li>\n\n\n\n
          • AVAB i\u00e7in ek gelir s\u0131n\u0131r\u0131 (ortak geliri): 7.411 AVRO.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

            Gelir vergisi<\/h2>\n\n\n\n

            Enflasyon D\u00fczeltme D\u00fczenlemesi, 2026 y\u0131l\u0131nda bu gelir vergisi oran\u0131 dilimlerinin olu\u015fmas\u0131na neden olacakt\u0131r:<\/p>\n\n\n\n

            Gelir bile\u015fenleri (y\u0131ll\u0131k) <\/td>Vergi oran\u0131<\/td><\/tr>
            13.539,00 EUR'ya kadar<\/td>0 %<\/td><\/tr>
            13.539,00 EUR ile 21.992,00 EUR aras\u0131nda <\/td>20 %<\/td><\/tr>
            21.992,00 EUR ile 36.458,00 EUR aras\u0131nda<\/td>30 %<\/td><\/tr>
            35.458,00 EUR ile 70.365,00 EUR aras\u0131nda<\/td>40 %<\/td><\/tr>
            70.365,00 EUR ile 104.859,00 EUR aras\u0131nda<\/td>48 %<\/td><\/tr>
            104.859,00 Avro ile 1 milyon Avro aras\u0131ndad\u0131r.<\/td>50 %<\/td><\/tr>
            1 milyon Euro'nun \u00fczerinde.<\/td>55 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

            \u00dccret vergisi tablosu 2026<\/h2>\n\n\n\n
            \"Lohnsteuertabelle<\/figure>\n\n\n\n

            Kesin etkinlik BMF'nin resmi onay\u0131 ile sa\u011flan\u0131r.<\/p>\n\n\n\n

            Durum: 03.11.2025
            Olu\u015fturulma Tarihi: 03.09.2025
            Kaynak: Kraft & Kronberger \u00f6zel yay\u0131nlar\u0131
            Foto\u011fraf: Cup of Couple<\/sup><\/p>\n\n\n\n

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

            \u00d6n\u00fcm\u00fczdeki y\u0131l i\u00e7in beklenen sosyal g\u00fcvenlik de\u011ferlerinin erken de\u011ferlendirilmesi, i\u015f planlamas\u0131 a\u00e7\u0131s\u0131ndan ilgi \u00e7ekicidir.<\/p>","protected":false},"author":10,"featured_media":632,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[89,1,19],"tags":[],"location":[],"class_list":["post-652","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-arbeitsrecht","category-news","category-personalverrechnung"],"acf":[],"yoast_head":"\nSozial\u00adversicherungs- und Lohn\u00adpf\u00e4ndungs\u00adwerte f\u00fcr 2026 | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"F\u00fcr die unternehmerische Planung ist die fr\u00fchzeitige Ber\u00fccksichtigung der Sozialversicherungswerte f\u00fcr 2026 von Interesse.\" \/>\n<meta name=\"robots\" content=\"index, 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