{"id":663,"date":"2025-09-03T07:46:00","date_gmt":"2025-09-03T05:46:00","guid":{"rendered":"https:\/\/moore-salzburg-gmbh.eu.moore-global.com\/?p=663"},"modified":"2026-02-03T10:40:05","modified_gmt":"2026-02-03T09:40:05","slug":"trinkgeldpauschale-2026","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/tr\/trinkgeldpauschale-2026\/","title":{"rendered":"2026'dan itibaren yeni SV bah\u015fi\u015f \u00f6denekleri"},"content":{"rendered":"<p>Sabit oranl\u0131 bah\u015fi\u015f uygulamas\u0131nda ya\u015fanan deneyimin ard\u0131ndan h\u00fck\u00fcmet ve sosyal ortaklar, 1 Ocak 2026 tarihinden itibaren sabit oranl\u0131 bah\u015fi\u015flerin yasal dayana\u011f\u0131n\u0131 de\u011fi\u015ftirme konusunda anla\u015ft\u0131. Otel ve yiyecek i\u00e7ecek sekt\u00f6r\u00fcnde, 1 Ocak 2026'dan itibaren Avusturya genelinde standart bah\u015fi\u015f oranlar\u0131 konusunda somut bir anla\u015fmaya var\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Bu <a href=\"https:\/\/www.parlament.gv.at\/aktuelles\/pk\/jahr_2025\/pk0906\" target=\"_blank\" rel=\"noreferrer noopener\">Bu anla\u015fman\u0131n yasal olarak uygulanmas\u0131<\/a> Ekim ay\u0131nda ger\u00e7ekle\u015fti.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">ASVG ve AVRAG'da de\u011fi\u015fiklik (t\u00fcm \u201edevrilme end\u00fcstrilerini\u201c etkiler)<\/h3>\n\n\n\n<p>A\u015fa\u011f\u0131dakilerin belirlenmesi i\u00e7in yasal bir dayanak <strong>\u00fclke \u00e7ap\u0131nda standartla\u015ft\u0131r\u0131lm\u0131\u015f bah\u015fi\u015f oranlar\u0131 <\/strong>olu\u015fturulmu\u015ftur. \u015eu anda g\u00f6zden ge\u00e7irilmekte olan ASVG'deki ilgili de\u011fi\u015fiklik, otel ve yiyecek i\u00e7ecek sekt\u00f6r\u00fc i\u00e7in \u00f6zel bir \u00f6neme sahip olmakla birlikte, bah\u015fi\u015f verilen di\u011fer sekt\u00f6rler i\u00e7in de ge\u00e7erlidir. Bah\u015fi\u015f d\u00fczenlemelerine ili\u015fkin yasal \u00e7er\u00e7eve 2026 y\u0131l\u0131ndan itibaren uyarlanacakt\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>G\u00f6t\u00fcr\u00fc tutar\u0131 a\u015fan bah\u015fi\u015fler i\u00e7in SI y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur<\/strong>: Kanun, sabit toplu \u00f6demelerin <strong>Maksimum tutarlar <\/strong>vard\u0131r. Bu, fiilen al\u0131nan bah\u015fi\u015flerin ancak sabit g\u00f6t\u00fcr\u00fc mebla\u011fdan daha d\u00fc\u015f\u00fck olmas\u0131 durumunda kullan\u0131labilece\u011fi anlam\u0131na gelmektedir. Bu nedenle, 1 Ocak 2026'dan itibaren, ger\u00e7ek bah\u015fi\u015fler, miktar a\u00e7\u0131k\u00e7a daha y\u00fcksek olsa bile, SI katk\u0131 pay\u0131 taban\u0131 i\u00e7in art\u0131k kullan\u0131lmayacakt\u0131r.<\/li>\n\n\n\n<li><strong>\u201eGe\u00e7mi\u015f i\u00e7in af\u201c<\/strong>Sosyal sigorta kurumunun 1 Ocak 2026 tarihinden \u00f6nceki d\u00f6nemler i\u00e7in \u201esabit oranl\u0131 fazla\u201c bah\u015fi\u015fler i\u00e7in prim belirleme hakk\u0131, sigorta kurumunun 30 Eyl\u00fcl 2026 tarihine kadar yeni sabit oranl\u0131 bah\u015fi\u015fleri (yeni yasal duruma g\u00f6re) ilan etmesi ko\u015fuluyla, 1 Ocak 2026 tarihinde sona erer. \u00d6nceden bildirimde bulunulmu\u015f veya sonradan \u00fccretlendirme yap\u0131lm\u0131\u015fsa, sonradan tahsil edilen bah\u015fi\u015flerle ilgili primlerle ilgili olas\u0131 zorluk durumlar\u0131, sosyal sigorta kurumu (genellikle \u00d6GK) taraf\u0131ndan \u00f6z y\u00f6netim \u00e7er\u00e7evesinde incelenmelidir; sigortal\u0131lar\u0131n prim matrahlar\u0131 bu durumda etkilenmez.<\/li>\n\n\n\n<li>Sabit oranl\u0131 bah\u015fi\u015flerin belirlenmesi yaln\u0131zca a\u015fa\u011f\u0131daki \u00e7al\u0131\u015fanlar i\u00e7in yap\u0131lmal\u0131d\u0131r <strong>genellikle bah\u015fi\u015f al\u0131rlar<\/strong> veya <strong>\u015firket i\u00e7indeki bah\u015fi\u015flere kat\u0131lmak<\/strong> (\u00f6rne\u011fin bah\u015fi\u015fler bir \u015firket Tronc sistemi \u00fczerinden da\u011f\u0131t\u0131ld\u0131\u011f\u0131nda).<\/li>\n<\/ul>\n\n\n\n<p>E\u015flik eden bir <strong>\u0130\u015e HUKUKU <\/strong>Y\u00f6netmelik, 01.01.2026 tarihinden itibaren \u015firketin yeni bilgilendirme y\u00fck\u00fcml\u00fcl\u00fcklerini \u00f6ng\u00f6rmektedir: Bah\u015fi\u015f da\u011f\u0131t\u0131m sistemine kat\u0131lan t\u00fcm \u00e7al\u0131\u015fanlar, i\u015f ili\u015fkisinin ba\u015flang\u0131c\u0131nda da\u011f\u0131t\u0131m form\u00fcl\u00fc hakk\u0131nda bilgilendirilmelidir. Mevcut i\u015f ili\u015fkileri s\u00f6z konusu oldu\u011funda, bilgi 1 Ocak 2026 tarihinden k\u0131sa bir s\u00fcre sonra verilmelidir. Buna ek olarak, 1 Ocak 2026'dan itibaren, nakit olmayan bah\u015fi\u015f alan veya payla\u015fan t\u00fcm \u00e7al\u0131\u015fanlar, nakit olmayan bah\u015fi\u015flerin miktar\u0131 hakk\u0131nda bilgi alma hakk\u0131na sahiptir. Uygulama, toplu s\u00f6zle\u015fmelerde daha kesin bir \u015fekilde tan\u0131mlanabilir. Bu d\u00fczenleme, \u015firket i\u00e7inde ve \u00e7al\u0131\u015fanlar i\u00e7in \u015feffafl\u0131\u011f\u0131 sa\u011flamay\u0131 ama\u00e7lamaktad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Otel ve yiyecek i\u00e7ecek sekt\u00f6r\u00fc i\u00e7in \u00f6zel sosyal ortak anla\u015fmas\u0131<\/h3>\n\n\n\n<p>Sosyal ortaklar aras\u0131nda var\u0131lan anla\u015fmaya g\u00f6re, 1 Ocak 2026 tarihinden itibaren otel ve yiyecek i\u00e7ecek sekt\u00f6r\u00fcnde a\u015fa\u011f\u0131daki kurallar ge\u00e7erli olacakt\u0131r, <strong>sosyal sigorta primlerine tabi bah\u015fi\u015fler i\u00e7in \u00fclke \u00e7ap\u0131nda standartla\u015ft\u0131r\u0131lm\u0131\u015f sabit oranlar<\/strong>. Bu tam zamanl\u0131 \u00e7al\u0131\u015fma esas\u0131na g\u00f6re uygulan\u0131r; yar\u0131 zamanl\u0131 \u00e7al\u0131\u015fma durumunda g\u00f6t\u00fcr\u00fc mebla\u011f orant\u0131l\u0131 olarak uygulan\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td>Bor\u00e7 tahsilat\u0131 yapan \u00e7al\u0131\u015fanlar<\/td><td>\u00c7al\u0131\u015fanlar: tahsilat yap\u0131lmadan<\/td><\/tr><tr><td>2026<\/td><td>65,- EUR<\/td><td>45,- EUR<\/td><\/tr><tr><td>2027<\/td><td>85,- EUR<\/td><td>45,- EUR<\/td><\/tr><tr><td>2028<\/td><td>100,- EUR<\/td><td>50,- EUR<\/td><\/tr><tr><td>daha sonra<\/td><td>\u0130ndeksleme<\/td><td>\u0130ndeksleme<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Bah\u015fi\u015flerin vergi muafiyetine ili\u015fkin tamamlay\u0131c\u0131 bilgiler<\/h3>\n\n\n\n<p>Federal Maliye Bakanl\u0131\u011f\u0131, \u00fccret vergisi k\u0131lavuzunda bah\u015fi\u015flerin vergi muafiyetine ili\u015fkin a\u00e7\u0131klamalar\u0131 iki noktada tamamlad\u0131\u011f\u0131ndan, bah\u015fi\u015f miktar\u0131 ile \u00fccret ve sabit bir anahtara g\u00f6re da\u011f\u0131t\u0131m aras\u0131ndaki ili\u015fkiye ili\u015fkin yasal bir a\u00e7\u0131klama hala yap\u0131labilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"update2026\">G\u00fcncelleme \u015eubat 2026<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Sabit oranl\u0131 bah\u015fi\u015flere ili\u015fkin merkezi uygulama kurallar\u0131<\/h4>\n\n\n\n<p><strong>1. \u00dcst s\u0131n\u0131r olarak sabit oranl\u0131 bah\u015fi\u015fler<\/strong><\/p>\n\n\n\n<p>\u0130lgili y\u00f6netmeliklerde belirtilen sabit oran tutarlar\u0131, sosyal g\u00fcvenlik yasas\u0131 kapsam\u0131nda azami bir s\u0131n\u0131r\u0131 temsil etmektedir. Bu nedenle GPLB denet\u00e7ilerinin, tan\u0131mlanm\u0131\u015f sabit oranl\u0131 bah\u015fi\u015flerin oldu\u011fu sekt\u00f6rlerde, ne tahmini ne de kredi kart\u0131 bah\u015fi\u015flerini dahil ederek daha y\u00fcksek bah\u015fi\u015f tutarlar\u0131 kullanmalar\u0131na art\u0131k izin verilmemektedir. Dolay\u0131s\u0131yla bu sabit oranlar koruyucu bir kalkan g\u00f6revi g\u00f6r\u00fcr: \u0130lgili \u00e7al\u0131\u015fanlara do\u011fru sabit oran tutar\u0131 uygulan\u0131rsa, ek bah\u015fi\u015f kay\u0131tlar\u0131 tutma zorunlulu\u011fu yoktur.<\/p>\n\n\n\n<p><strong>2. pratikte \u00e7ok geni\u015f uygulama yelpazesi<\/strong><\/p>\n\n\n\n<p>\u0130lgili y\u00f6netmelikler genellikle ki\u015fisel uygulama kapsam\u0131n\u0131 son derece geni\u015f bir \u015fekilde tan\u0131mlamaktad\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Otel ve yiyecek-i\u00e7ecek sekt\u00f6r\u00fcnde bu, misafirlerle do\u011frudan temas\u0131 olmayan (\u00f6rne\u011fin a\u015f\u00e7\u0131lar) t\u00fcm i\u015f\u00e7ileri, \u00e7al\u0131\u015fanlar\u0131, \u00e7\u0131raklar\u0131 ve zorunlu stajyerleri kapsar.<\/li>\n\n\n\n<li>Kuaf\u00f6rl\u00fck, pedik\u00fcr, kozmetik ve masaj mesleklerinde, i\u015f\u00e7iler ve ticari \u00e7\u0131raklar dahildir (ancak \u00e7al\u0131\u015fanlar veya ticari \u00e7\u0131raklar dahil de\u011fildir).<\/li>\n\n\n\n<li>Yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 sekt\u00f6r\u00fcnde sabit \u00fccretler, \u00f6rne\u011fin gezilerdeki otob\u00fcs s\u00fcr\u00fcc\u00fcleri de dahil olmak \u00fczere, genellikle t\u00fcm s\u00fcr\u00fcc\u00fcler i\u00e7in ge\u00e7erlidir.<\/li>\n<\/ul>\n\n\n\n<p>Sadece ilgili y\u00f6netmelikte a\u00e7\u0131k\u00e7a belirtilen bir muafiyet kapsam\u0131na giren \u00e7al\u0131\u015fanlar sabit \u00fccret y\u00f6netmeli\u011finden muaft\u0131r (\u00f6rne\u011fin tarifeli servislerde veya okul ta\u015f\u0131mac\u0131l\u0131\u011f\u0131nda otob\u00fcs \u015fof\u00f6rleri).<\/p>\n\n\n\n<p><strong>3. vazge\u00e7me - ancak sadece uygun kan\u0131tlarla<\/strong><\/p>\n\n\n\n<p>Bir takvim ay\u0131 i\u00e7inde ald\u0131klar\u0131 ger\u00e7ek bah\u015fi\u015f tutar\u0131, ilgili sabit oran\u0131n y\u00fczde 50'sinden az oldu\u011fu kan\u0131tlanabilen \u00e7al\u0131\u015fanlar, sabit oran d\u00fczenlemesinin d\u0131\u015f\u0131nda tutulabilir. Bu durumlarda, al\u0131nan do\u011frulanabilir bah\u015fi\u015fler - 0,00 Euro'ya kadar - ilgili tutar olarak kabul edilir.<\/p>\n\n\n\n<p>Bah\u015fi\u015f kay\u0131tlar\u0131 gibi g\u00fcvenilir belgeler \u00f6nemlidir. Alternatif olarak, m\u00fc\u015fteri temas\u0131 olmayan faaliyetler i\u00e7in, bah\u015fi\u015f kabul etme yasa\u011f\u0131 veya en az\u0131ndan bah\u015fi\u015f al\u0131nmad\u0131\u011f\u0131na dair y\u0131ll\u0131k yaz\u0131l\u0131 bir teyit \u00fczerinde anla\u015fmaya var\u0131lmas\u0131 d\u00fc\u015f\u00fcn\u00fclebilir.<\/p>\n\n\n\n<p><strong>4. t\u00fcm \u00e7al\u0131\u015fanlar\u0131n dikkatli bir \u015fekilde s\u0131n\u0131fland\u0131r\u0131lmas\u0131<\/strong><\/p>\n\n\n\n<p>\u015eirketler, bah\u015fi\u015f \u00f6dene\u011fi kapsam\u0131ndaki t\u00fcm i\u015fg\u00fcc\u00fcn\u00fc sistematik olarak g\u00f6zden ge\u00e7irmeli ve her bir ki\u015fiye net bir \u015fekilde tahsis etmelidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bah\u015fi\u015f al\u0131yor musunuz?<\/li>\n\n\n\n<li>De\u011filse: Vazge\u00e7me gibi bir istisna ge\u00e7erli mi?<\/li>\n\n\n\n<li>Otel ve yiyecek i\u00e7ecek sekt\u00f6r\u00fcnde: Bor\u00e7 tahsilat\u0131 olan veya olmayan faaliyetler aras\u0131nda bir ayr\u0131m yap\u0131lmal\u0131 m\u0131? Arka ofis veya bina hizmetleri nas\u0131l ele al\u0131nmal\u0131d\u0131r?<\/li>\n<\/ul>\n\n\n\n<p><strong>5 K\u0131smi zamanl\u0131 ve ara s\u0131ra \u00e7al\u0131\u015fanlar i\u00e7in Aliquotation<\/strong><\/p>\n\n\n\n<p>G\u00f6t\u00fcr\u00fc mebla\u011flar tam zamanl\u0131 \u00e7al\u0131\u015fanlar i\u00e7in ge\u00e7erlidir. Yar\u0131 zamanl\u0131 veya ara s\u0131ra \u00e7al\u0131\u015fanlar i\u00e7in sadece orant\u0131l\u0131 g\u00f6t\u00fcr\u00fc tutar uygulanmal\u0131d\u0131r. \u00d6GK bunun 173 b\u00f6l\u00fcc\u00fc kullan\u0131larak saat baz\u0131nda hesaplanmas\u0131n\u0131 \u00f6nermektedir.<\/p>\n\n\n\n<p><strong>6. Devams\u0131zl\u0131klar i\u00e7in d\u00fczenleme<\/strong><\/p>\n\n\n\n<p>Hastal\u0131k izni, tatil veya meslek okulu gibi devams\u0131zl\u0131k durumlar\u0131nda da, kesintisiz bir aydan uzun s\u00fcrmedi\u011fi s\u00fcrece sabit oranl\u0131 bah\u015fi\u015fler ge\u00e7erlidir. Sabit \u00fccret ancak bir aydan fazla devams\u0131zl\u0131ktan sonra (ikinci aydan itibaren) iptal edilebilir.<\/p>\n\n\n\n<p><mark style=\"background-color:#f2fcfe\" class=\"has-inline-color\">\u00d6GK, konuyla ilgili en \u00f6nemli sorular i\u00e7in bir SSS koleksiyonu yay\u0131nlad\u0131: <a href=\"https:\/\/www.gesundheitskasse.at\/cdscontent\/load?contentid=10008.802668&amp;version=1769687968\" target=\"_blank\" rel=\"noreferrer noopener\">buradan ula\u015fabilirsiniz<\/a>. <\/mark><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Sekt\u00f6r ba\u015f\u0131na sabit oranl\u0131 bah\u015fi\u015f d\u00fczenlemeleri: <\/h4>\n\n\n\n<p>Ocak 2026 ba\u015f\u0131nda Avusturya Sa\u011fl\u0131k Sigortas\u0131 Fonu, 1 Ocak 2026'dan itibaren \u00fclke \u00e7ap\u0131nda ge\u00e7erli olacak d\u00f6rt sekt\u00f6r i\u00e7in sabit oranl\u0131 bah\u015fi\u015f oranlar\u0131n\u0131 a\u00e7\u0131klad\u0131:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.ris.bka.gv.at\/Dokumente\/Avsv\/AVSV_2026_0003\/AVSV_2026_0003.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u0130\u015f\u00e7iler, \u00e7al\u0131\u015fanlar, \u00e7\u0131raklar ve zorunlu stajyerler i\u00e7in otel ve yiyecek i\u00e7ecek end\u00fcstrisi | avsv No. 3\/2026<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.ris.bka.gv.at\/Dokumente\/Avsv\/AVSV_2026_0004\/AVSV_2026_0004.html\" target=\"_blank\" rel=\"noreferrer noopener\">Pedik\u00fcr, g\u00fczellik uzman\u0131 ve mas\u00f6r mesleklerinde \u00e7al\u0131\u015fan i\u015f\u00e7iler ve ticari \u00e7\u0131raklar | avsv No. 4\/2026<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.ris.bka.gv.at\/Dokumente\/Avsv\/AVSV_2026_0002\/AVSV_2026_0002.html\" target=\"_blank\" rel=\"noreferrer noopener\">Kuaf\u00f6rl\u00fck sekt\u00f6r\u00fcnde \u00e7al\u0131\u015fan i\u015f\u00e7iler ve ticari \u00e7\u0131raklar | avsv No. 2\/2026<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.ris.bka.gv.at\/Dokumente\/Avsv\/AVSV_2026_0005\/AVSV_2026_0005.html\" target=\"_blank\" rel=\"noreferrer noopener\">Yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 sekt\u00f6r\u00fcndeki s\u00fcr\u00fcc\u00fcler | avsv No. 5\/2026<\/a><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Daha fazla \u00f6zel sosyal ortak anla\u015fmas\u0131 <\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">kuaf\u00f6rl\u00fck sekt\u00f6r\u00fc i\u00e7in<\/h4>\n\n\n\n<p>Ki\u015fisel uygulama kapsam\u0131: \u00c7al\u0131\u015fanlar ve sanayi \u00e7\u0131raklar\u0131<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td>\u00c7al\u0131\u015fanlar:i\u00e7eride<\/td><td>Ticari \u00e7\u0131raklar<\/td><\/tr><tr><td>2026<\/td><td>70,- EUR<\/td><td>22,- EUR<\/td><\/tr><tr><td>2027<\/td><td>85,- EUR<\/td><td>22,- EUR<\/td><\/tr><tr><td>2028<\/td><td>100,- EUR<\/td><td>25,- EUR<\/td><\/tr><tr><td>daha sonra<\/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<h4 class=\"wp-block-heading\">Kiropodist, g\u00fczellik uzman\u0131 ve mas\u00f6r meslekleri i\u00e7in<\/h4>\n\n\n\n<p>Ki\u015fisel uygulama kapsam\u0131: \u00c7al\u0131\u015fanlar ve sanayi \u00e7\u0131raklar\u0131<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td>\u00c7al\u0131\u015fanlar:i\u00e7eride<\/td><td>Ticari \u00e7\u0131raklar<\/td><\/tr><tr><td>2026<\/td><td>65,- EUR<\/td><td>20,- EUR<\/td><\/tr><tr><td>2027<\/td><td>85,- EUR<\/td><td>20,- EUR<\/td><\/tr><tr><td>2028<\/td><td>100,- EUR<\/td><td>25,- EUR<\/td><\/tr><tr><td>daha sonra<\/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<h4 class=\"wp-block-heading\">yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 sekt\u00f6r\u00fc i\u00e7in<\/h4>\n\n\n\n<p>Ki\u015fisel uygulama alan\u0131: Yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131nda s\u00fcr\u00fcc\u00fcler<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td>Gidon:i\u00e7<\/td><\/tr><tr><td>2026<\/td><td>EUR 70-<\/td><\/tr><tr><td>2027<\/td><td>80,- EUR<\/td><\/tr><tr><td>2028<\/td><td>90,- EUR<\/td><\/tr><tr><td>daha sonra<\/td><td>Yeniden de\u011ferleme rakam\u0131 ile y\u0131ll\u0131k de\u011ferleme<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Durum A\u011fustos 2025<\/h2>\n\n\n\n<p>Uzun m\u00fczakerelerin ard\u0131ndan h\u00fck\u00fcmet, bah\u015fi\u015flerin vergiden muaf kalmas\u0131 ve sosyal sigorta ama\u00e7lar\u0131 do\u011frultusunda otel ve yiyecek i\u00e7ecek sekt\u00f6r\u00fcnde bah\u015fi\u015fler i\u00e7in sabit oranlar\u0131n 2026'dan itibaren Avusturya genelinde standartla\u015ft\u0131r\u0131lmas\u0131 konusunda anla\u015fmaya vard\u0131. Gelecekte, planlanan sabit oranl\u0131 sosyal g\u00fcvenlik \u00f6dene\u011fi, garsonlar i\u00e7in tahsilatl\u0131 65 Avro ve tahsilats\u0131z 45 Avro olacakt\u0131r. Ger\u00e7ek bah\u015fi\u015f, m\u00fcnferit durumlarda - \u00f6rne\u011fin kredi kart\u0131 \u00f6demesi ile - kan\u0131tlanabilse veya SI sabit oran\u0131ndan \u00f6nemli \u00f6l\u00e7\u00fcde daha y\u00fcksek oldu\u011fu tahmin edilse bile, gelecekte SI katk\u0131 taban\u0131 i\u00e7in art\u0131k kullan\u0131lmayacakt\u0131r.<\/p>\n\n\n\n<p>Bunun amac\u0131 yasal kesinlik yaratmak ve ek sosyal g\u00fcvenlik katk\u0131 pay\u0131 talepleri riskini ortadan kald\u0131rmakt\u0131r. Son bilgilere g\u00f6re, devam eden davalar i\u00e7in genel bir af s\u00f6z konusu olabilir, yani bu davalar ek sosyal g\u00fcvenlik \u00f6demeleri yap\u0131lmaks\u0131z\u0131n durdurulacakt\u0131r. Ger\u00e7ek bah\u015fi\u015flere dayal\u0131 y\u00fcksek geri \u00f6demelerle sonu\u00e7lanm\u0131\u015f olan davalar i\u00e7in bir zorluk h\u00fckm\u00fc a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Stat\u00fc: 30 Ekim 2025<br><sup>Olu\u015fturulma tarihi: 04.08.2025<br>Kaynak: Kraft &amp; Kronberger \u00f6zel yay\u0131nlar\u0131<br>Foto\u011fraf: Chevanon Photography<\/sup><\/p>","protected":false},"excerpt":{"rendered":"<p>\u00dclke \u00e7ap\u0131nda standart bah\u015fi\u015f oranlar\u0131n\u0131n belirlenmesi i\u00e7in yasal bir zemin olu\u015fturulmu\u015ftur.<\/p>","protected":false},"author":10,"featured_media":628,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[89,1,19,16],"tags":[],"location":[],"class_list":["post-663","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-arbeitsrecht","category-news","category-personalverrechnung","category-steuerberatung"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Neue SV-Trink\u00adgeld\u00adpauschalen ab 2026 | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"Um die Trinkgeldpauschale gab es lange Diskussionen zwischen den Sozialpartnern und der Regierung. 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