{"id":702,"date":"2025-01-02T14:24:00","date_gmt":"2025-01-02T13:24:00","guid":{"rendered":"https:\/\/moore-salzburg-gmbh.eu.moore-global.com\/?p=702"},"modified":"2025-12-03T16:13:55","modified_gmt":"2025-12-03T15:13:55","slug":"personalverrechnung-2025","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/tr\/personalverrechnung-2025\/","title":{"rendered":"Bordro muhasebesi 2025"},"content":{"rendered":"<h2 class=\"wp-block-heading\">A<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">\u0130\u015fsizlik sigortas\u0131 - d\u00fc\u015f\u00fck \u00fccret (marjinal tutarlar 2025)<\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>&nbsp;Ayl\u0131k katk\u0131 pay\u0131 taban\u0131&nbsp;<\/th><th class=\"has-text-align-right\" data-align=\"right\">&nbsp;\u00c7al\u0131\u015fan\/i\u015f\u00e7i&nbsp;<\/th><th class=\"has-text-align-right\" data-align=\"right\">\u00c7\u0131raklar<\/th><\/tr><\/thead><tbody><tr><th>2.074,00 EUR'ya kadar<\/th><td class=\"has-text-align-right\" data-align=\"right\">0 % (-2,95 %)<\/td><td class=\"has-text-align-right\" data-align=\"right\">0 % (-1,15 %)<\/td><\/tr><tr><th>2.074,01 EUR'dan ba\u015flayan fiyatlarla<br>2.262,00 EUR'ya kadar<\/th><td class=\"has-text-align-right\" data-align=\"right\">1 % (-1,95 %)<\/td><td class=\"has-text-align-right\" data-align=\"right\">1 % (-0,15 %)<\/td><\/tr><tr><th>2.262,01 EUR'dan ba\u015flayan fiyatlarla<br>2.451,00 EUR'ya kadar<\/th><td class=\"has-text-align-right\" data-align=\"right\">2 % (-0,95 %)<\/td><td class=\"has-text-align-right\" data-align=\"right\">1,15 %<br>(normal c\u00fcmle)<\/td><\/tr><tr><th>2.451,00 EUR \u00fczerinde<\/th><td class=\"has-text-align-right\" data-align=\"right\">2,95 %<br>(normal c\u00fcmle)<\/td><td class=\"has-text-align-right\" data-align=\"right\">1,15 %<br>(normal c\u00fcmle)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">K\u0131smi emeklilik (blok model)<\/h4>\n\n\n\n<p>Bir ge\u00e7i\u015f d\u00fczenlemesi nedeniyle (1 Ocak 2024 tarihinden itibaren ge\u00e7erlidir), AMS taraf\u0131ndan blok k\u0131smi emeklilik i\u00e7in verilen k\u0131smi emeklilik \u00f6dene\u011fi kademeli olarak azalt\u0131l\u0131r. Gider \u00f6dene\u011finin ilgili y\u00fczdesi, k\u0131smi emeklilik yard\u0131m\u0131n\u0131n ba\u015flad\u0131\u011f\u0131 takvim y\u0131l\u0131na dayan\u0131r ve daha sonra k\u0131smi emeklilik s\u00fcresinin tamam\u0131 boyunca de\u011fi\u015fmeden kal\u0131r. \u0130kame oran\u0131 2025 takvim y\u0131l\u0131nda ba\u015flayan blok k\u0131smi emeklilik d\u00f6nemleri i\u00e7in 35 % olarak uygulan\u0131r.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u0130stihdam ve \u00fccretlendirme onay\u0131 Hastal\u0131k maa\u015f\u0131<\/h4>\n\n\n\n<p>\u0130\u015f akdinin feshi ve hastal\u0131k izni \u00fccretinin teyidi konusunda yeni bir alan a\u00e7\u0131lacak olup, bu alanda i\u015fveren taraf\u0131ndan yap\u0131lan fesihlerde ve dostane fesihlerde feshin iptal (veya anla\u015fma) tarihinin belirtilmesi gerekmektedir. Bu sayede \u00d6GK'n\u0131n (m\u00fcnferit durumlarda \u015firkete dan\u0131\u015fmadan) feshin hastal\u0131k izni s\u0131ras\u0131nda ger\u00e7ekle\u015fip ger\u00e7ekle\u015fmedi\u011fini ve dolay\u0131s\u0131yla i\u015fverenin i\u015f s\u00f6zle\u015fmesinin sona ermesinden sonra da \u00fccret \u00f6demeye devam etmek zorunda olup olmad\u0131\u011f\u0131n\u0131 kendi ba\u015f\u0131na de\u011ferlendirebilmesi ama\u00e7lanmaktad\u0131r.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u0130\u015f onay\u0131 ve \u00fccretlendirme Haftal\u0131k \u00f6denek<\/h4>\n\n\n\n<p>Gelecekte, mevcut komisyonlar ve ikramiyeler hakk\u0131ndaki bilgiler, i\u015fe giri\u015f onay\u0131na ve annelik \u00f6dene\u011fine ili\u015fkin \u00fccrete dahil edilmelidir. Bu, \u00d6GK'n\u0131n annelik \u00f6dene\u011fini hesaplamak amac\u0131yla mevcut net kazanca ekledi\u011fi sabit oranl\u0131 \u00f6zel \u00f6deme ekiyle (genellikle 17 %) ilgilidir. \u00dc\u00e7 yeni alan bulunmaktad\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130kramiye ve komisyonlar maa\u015fa dahil mi? Evet\/Hay\u0131r<\/li>\n\n\n\n<li>Evet ise: Prim ve komisyon tutar\u0131 (net)<\/li>\n\n\n\n<li>\u00d6zel \u00f6demeler hesaplan\u0131rken bu ikramiye ve komisyonlar dikkate al\u0131n\u0131yor mu? Evet\/Hay\u0131r<\/li>\n<\/ul>\n\n\n\n<p><em>Pratik ipu\u00e7lar\u0131:<\/em>&nbsp;\u00d6GK, mevcut primlerin\/komisyonlar\u0131n net tutar\u0131n\u0131 belirlemek i\u00e7in bir kez primsiz\/komisyonsuz ve bir kez de primli\/komisyonlu olmak \u00fczere iki kez (fiktif) uzla\u015fma yap\u0131lmas\u0131n\u0131 \u00f6nerir; ikisi aras\u0131ndaki net fark primlerin\/komisyonlar\u0131n net tutar\u0131n\u0131 verir.<\/p>\n\n\n\n<p>Belirli bir m\u00fcnferit durumda, hem \u00f6zel \u00f6deme hesaplamas\u0131na dahil edilmesi gereken primler\/komisyonlar (\u00f6rne\u011fin ayl\u0131k sabit fonksiyon primleri) hem de dahil edilmemesi gereken primler\/komisyonlar (\u00f6rne\u011fin dalgal\u0131 sat\u0131\u015f komisyonlar\u0131) varsa, \u00d6GK ilgili sorunun genel bir \u201eevet\u201c ile yan\u0131tlanmas\u0131 gerekti\u011fi g\u00f6r\u00fc\u015f\u00fcndedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">B<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Eri\u015filebilirlik g\u00f6revlisi<\/h4>\n\n\n\n<p>1 Ocak 2025 tarihinden itibaren 400'den fazla \u00e7al\u0131\u015fan\u0131 olan t\u00fcm \u015firketler bir eri\u015filebilirlik g\u00f6revlisi atamakla y\u00fck\u00fcml\u00fcd\u00fcr (BEinstG Madde 22h). \u015eirkette g\u00f6n\u00fcll\u00fcl\u00fck esas\u0131na dayal\u0131 olarak, \u00f6rne\u011fin farkl\u0131 uzmanl\u0131k alanlar\u0131 (in\u015faat, BT, i\u015fyeri ekipman\u0131, vb.) veya yerel alanlar (\u015fubeler, \u015fubeler, vb.) i\u00e7in birden fazla eri\u015filebilirlik g\u00f6revlisi de atanabilir. \u00c7al\u0131\u015fan say\u0131s\u0131 400'e kadar olan \u015firketler i\u00e7in eri\u015filebilirlik sorumlusu atama zorunlulu\u011fu yoktur.<\/p>\n\n\n\n<p>Eri\u015filebilirlik g\u00f6revlileri, kurum i\u00e7inde makul d\u00fczenlemeler de dahil olmak \u00fczere engelliler i\u00e7in kapsaml\u0131 eri\u015filebilirlik konular\u0131yla ilgilenmekten sorumludur.<br>Yasa, eri\u015filebilirlik g\u00f6revlisi atanmamas\u0131 durumunda bir yapt\u0131r\u0131m \u00f6ng\u00f6rmemektedir (\u00f6rne\u011fin idari ceza).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2025 i\u00e7in engellilik tazminat\u0131 vergisi<\/h4>\n\n\n\n<p>A\u00e7\u0131k \u201ezorunlu pozisyon\u201c ba\u015f\u0131na ayl\u0131k dengeleme vergisi 2025 y\u0131l\u0131 i\u00e7in a\u015fa\u011f\u0131daki gibidir<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>25 ila 99 \u00e7al\u0131\u015fan\u0131 olan \u015firketler i\u00e7in - 335,00 EUR<\/li>\n\n\n\n<li>100 ila 399 \u00e7al\u0131\u015fan\u0131 olan \u015firketler i\u00e7in - 472,00 EUR<\/li>\n\n\n\n<li>400 veya daha fazla \u00e7al\u0131\u015fan\u0131 olan \u015firketler i\u00e7in - 499,00 EUR<\/li>\n<\/ul>\n\n\n\n<p>L\u00fctfen dikkat: 2025 y\u0131l\u0131 dengeleme vergisi (yukar\u0131da belirtilen miktarlara g\u00f6re) 2026 y\u0131l\u0131nda Sosyal Bakanl\u0131k Servisi'nin karar\u0131yla uygulanacakt\u0131r.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Engelli kart\u0131<\/h4>\n\n\n\n<p>BEinStG'de yap\u0131lan bir de\u011fi\u015fiklikle (98\/2024 say\u0131l\u0131 Federal Kanun Gazetesi), engelli kart\u0131n\u0131n tercih edilen engellilik stat\u00fcs\u00fcyle hi\u00e7bir ilgisi olmad\u0131\u011f\u0131 a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmu\u015ftur. Bu de\u011fi\u015fiklik, i\u015f d\u00fcnyas\u0131 (tercih edilen engellilik stat\u00fcs\u00fc) ile \u00f6zel alan (engellilik kart\u0131) aras\u0131ndaki net ayr\u0131m\u0131 ge\u00e7ici olarak \u201eyumu\u015fatan\u201c Y\u00fcksek Mahkeme i\u00e7tihad\u0131n\u0131n yerine ge\u00e7mi\u015ftir. \u00d6rne\u011fin, Y\u00fcksek Mahkeme engelli kart\u0131 sat\u0131n alanlara \u00fc\u00e7 ayl\u0131k bir s\u00fcre i\u00e7in ge\u00e7ici engelli stat\u00fcs\u00fc tan\u0131m\u0131\u015f (bkz. Y\u00fcksek Mahkeme 25 Ocak 2023, 8 ObA 76\/22t) ve bu stat\u00fcn\u00fcn denkle\u015ftirme vergisi, i\u015ften \u00e7\u0131kar\u0131lmaya kar\u015f\u0131 koruma ve DB, DZ ve belediye vergisinden muafiyet gibi etkileri olmu\u015ftur.<br><em>Sonu\u00e7:<\/em>&nbsp;Kanunda yap\u0131lan de\u011fi\u015fiklik sonucunda Y\u00fcksek Mahkeme i\u00e7tihad\u0131 art\u0131k g\u00fcncelli\u011fini yitirmi\u015ftir: BEinstG Madde 14 (1)'e 19 Temmuz 2024'ten itibaren ge\u00e7erli olmak \u00fczere yeni bir c\u00fcmle eklenmi\u015ftir; buna g\u00f6re engelli kart\u0131 art\u0131k engelli hak sahipleri grubuna \u00fcyeli\u011fin kan\u0131t\u0131 olarak say\u0131lmamaktad\u0131r.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">BUAK: Tesisat\u00e7\u0131lar\u0131n dahil edilmesi<\/h4>\n\n\n\n<p>Kalayc\u0131l\u0131k i\u015fletmeleri genel olarak kanunda yap\u0131lan bir de\u011fi\u015fiklikle (Federal Kanun Gazetesi I No. 120\/2024) BUAG kapsam\u0131na dahil edilmi\u015ftir (sadece havaland\u0131rma ve kalayc\u0131l\u0131k i\u015fletmeleri hari\u00e7 tutulmu\u015ftur). Ancak BUAK sistemine dahil edilme, b\u00f6lgeye ba\u011fl\u0131 olarak farkl\u0131 zamanlarda ger\u00e7ekle\u015fmektedir (\u00f6zellikle bkz. BUAG \u00a7 43):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tatil d\u00fczenlemeleri: 1 Ocak 2024'e kadar geriye d\u00f6n\u00fck (\u00f6zel ge\u00e7i\u015f kurallar\u0131 dikkate al\u0131narak), ge\u00e7ici \u00e7al\u0131\u015fanlar i\u00e7in 1 A\u011fustos 2024'e kadar<\/li>\n\n\n\n<li>K\u00f6pr\u00fcleme \u00f6dene\u011fi: 01.01.2025<\/li>\n\n\n\n<li>K\u0131dem tazminat\u0131: 01.01.2026<\/li>\n\n\n\n<li>K\u00f6t\u00fc hava ko\u015fullar\u0131: 01.11.2024 (k\u0131\u015f d\u00f6nemi ba\u015flang\u0131c\u0131)<\/li>\n<\/ul>\n\n\n\n<p>Ba\u011flant\u0131 i\u00e7in&nbsp;<a href=\"https:\/\/buak.at\/wp-content\/uploads\/2024\/08\/02_FAQs-Einbeziehung-von-Spenglerbetrieben-ins-BUAG.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">BUAG'a kalayc\u0131 firmalar\u0131n dahil edilmesi i\u00e7in BUAK SSS koleksiyonu<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">D<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">\u0130\u015fveren katk\u0131s\u0131 (DB)<\/h4>\n\n\n\n<p>2025 y\u0131l\u0131ndan itibaren, 2023 ve 2024 y\u0131llar\u0131nda oldu\u011fu gibi bir i\u00e7 mutabakata veya ba\u015fka bir maa\u015f belirleme d\u00fczenlemesine gerek olmaks\u0131z\u0131n, iki y\u0131l \u00f6nce kanunla kararla\u015ft\u0131r\u0131ld\u0131\u011f\u0131 \u00fczere, 3,7 %'lik genel DB oran\u0131 uygulanacakt\u0131r.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u0130\u015fveren ek \u00fccreti (DZ) 2025<\/h4>\n\n\n\n<p>Oda vergisi 2 olarak da bilinen i\u015fveren ek \u00fccreti (DZ), 2025 y\u0131l\u0131nda&nbsp;<strong>A\u015fa\u011f\u0131 Avusturya&nbsp;<\/strong>ve i\u00e7inde&nbsp;<strong>Yukar\u0131 Avusturya&nbsp;<\/strong>her durumda y\u00fczde 0,01 puan azalacakt\u0131r. Di\u011fer t\u00fcm federal eyaletlerde DZ 2024 y\u0131l\u0131na k\u0131yasla ayn\u0131 kalacakt\u0131r.<\/p>\n\n\n\n<p>Bir bak\u0131\u015fta 2025 i\u00e7in DZ:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Burgenland - 0,40 %&nbsp;<\/td><td>O\u00d6 - 0,31 %&nbsp;<\/td><td>Tirol - 0,39 %<\/td><\/tr><tr><td>Karintiya - 0,37 %&nbsp;<\/td><td>Salzburg - 0,36 %&nbsp;<\/td><td>Vorarlberg - 0,33 %<\/td><\/tr><tr><td>N\u00d6 - 0,34 %&nbsp;<\/td><td>Steiermark - 0,34 %&nbsp;<\/td><td>Viyana - 0,36 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">Resmi daire m<sup>2<\/sup>-2025'ten itibaren hedef de\u011ferler<\/h4>\n\n\n\n<p>M<sup>2<\/sup>-Konut m\u00fclklerinin de\u011ferlemesine ili\u015fkin k\u0131lavuz de\u011ferler 2024 y\u0131l\u0131na k\u0131yasla 2025 y\u0131l\u0131nda de\u011fi\u015fmeyecektir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Burgenland - 6,09 EUR<\/td><td>YUKARI AVUSTURYA - 7,23 AVRO&nbsp;<\/td><td>Tirol - 8,14 EUR<\/td><\/tr><tr><td>Carinthia - 7,81 EUR&nbsp;&nbsp;<\/td><td>Salzburg - 9,22 EUR&nbsp;<\/td><td>Vorarlberg - 10,25 EUR<\/td><\/tr><tr><td>A\u015eA\u011eI AVUSTURYA - 6,85 AVRO&nbsp;<\/td><td>Steiermark - 9,21 EUR&nbsp;<\/td><td>Viyana - 6,67 EUR<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Resmi konutlardaki k\u00fc\u00e7\u00fck i\u015f yerlerine ili\u015fkin de\u011fi\u015fiklikler:<\/strong><br>1 Ocak 2025 tarihinden itibaren Parasal Olmayan \u00dccret De\u011ferleri Y\u00f6netmeli\u011fi'nde (Sachbezugswerteverordnung) yap\u0131lacak bir de\u011fi\u015fiklik, i\u015fyerine yak\u0131n (ya\u015fam merkezi olmayan) k\u00fc\u00e7\u00fck resmi konutlar i\u00e7in vergi indirimi almay\u0131 kolayla\u015ft\u0131racakt\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ayni yard\u0131mlardan muafiyet s\u0131n\u0131r\u0131 30 m'den 30 m'ye d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<sup>2<\/sup>&nbsp;35 m'ye kadar<sup>2&nbsp;<\/sup>artt\u0131.<\/li>\n\n\n\n<li>Gayri nakdi yard\u0131m de\u011ferinden 35 %'lik kesintinin uygulanmas\u0131 i\u00e7in e\u015fik de\u011fer (en fazla 12 ayl\u0131k kesintisiz ya\u015fam alan\u0131 sa\u011flanmas\u0131 i\u00e7in) 40 m'den<sup>2&nbsp;<\/sup>45 m'ye kadar<sup>2&nbsp;<\/sup>artt\u0131.<\/li>\n\n\n\n<li>Birden fazla \u00e7al\u0131\u015fan taraf\u0131ndan payla\u015f\u0131lan \u015firket daireleri s\u00f6z konusu oldu\u011funda, ortak odalar art\u0131k \u00e7al\u0131\u015fan ba\u015f\u0131na tam olarak tahsis edilmeyecek, ancak yukar\u0131da belirtilen metrekare s\u0131n\u0131rlar\u0131n\u0131n de\u011ferlendirilmesi amac\u0131yla yaln\u0131zca orant\u0131l\u0131 (ki\u015fi ba\u015f\u0131na) olarak tahsis edilecektir.<\/li>\n<\/ul>\n\n\n\n<p><strong>L\u00fctfen unutmay\u0131n:<\/strong>&nbsp;Federal Maliye Bakanl\u0131\u011f\u0131'na g\u00f6re, ortak odalar\u0131n (ki\u015fi ba\u015f\u0131na) sadece orant\u0131l\u0131 olarak da\u011f\u0131t\u0131lmas\u0131 asl\u0131nda sadece metrekare bazl\u0131 muafiyetin (35 m<sup>2<\/sup>) veya kay\u0131rmac\u0131l\u0131k (45 m<sup>2<\/sup>) k\u00fc\u00e7\u00fck i\u015fletme konutu olarak kabul edilip edilmeyece\u011fi. Bir gayri nakdi yard\u0131m y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ortaya \u00e7\u0131kmas\u0131 halinde, BMF'nin g\u00f6r\u00fc\u015f\u00fcne g\u00f6re, gayri nakdi yard\u0131m\u0131n hesaplanmas\u0131, \u00f6nceki \u201emant\u0131\u011fa\u201c g\u00f6re, yani ortak kullan\u0131lan odalar\u0131n tam olarak tahsis edilmesiyle ger\u00e7ekle\u015ftirilmelidir.&nbsp;<em>\u00dccret vergisi k\u0131lavuzunun 162f numaral\u0131 kenar bo\u015flu\u011funa bak\u0131n\u0131z (LStR bak\u0131m kararnamesinin 2024 versiyonu).<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">E<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">E-Kart hizmet \u00fccreti<\/h4>\n\n\n\n<p>Kas\u0131m 2025'te tahsilat (2026 i\u00e7in pe\u015fin \u00fccret): 14,65 AVRO<br><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Elektrikli ara\u00e7lar (\u015farj)<\/h4>\n\n\n\n<p>Ayni \u00dccret Y\u00f6netmeli\u011fi'nin 4c maddesine g\u00f6re, i\u015fverenin bir \u00e7al\u0131\u015fan\u0131n \u015farj cihaz\u0131yla \u015firkete ait bir elektrikli arabay\u0131 \u015farj etmesi i\u00e7in masraflar\u0131 kar\u015f\u0131lamas\u0131 veya \u00fcstlenmesi vergiden muaft\u0131r<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>kadar&nbsp;<strong>\u201eresmi\u201c elektrik fiyat\u0131 (2025: 35,889 cent\/kWh<\/strong>; 2024: \u015earj miktar\u0131n\u0131n araca do\u011frulanabilir tahsisi sa\u011flan\u0131rsa 33,182 sent\/kWh veya<\/li>\n\n\n\n<li>kadar&nbsp;<strong>Takvim ay\u0131 ba\u015f\u0131na 30,00 EUR<\/strong>, y\u00fckleme miktar\u0131 araca tahsis edilemiyorsa (2023'ten 2025'e ge\u00e7i\u015f d\u00fczenlemesi).<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Asgari ge\u00e7im d\u00fczeyi 2025<\/h4>\n\n\n\n<p>2025'te \u00fccret haczi de\u011ferleri:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>&nbsp;<\/th><th class=\"has-text-align-right\" data-align=\"right\">ayl\u0131k&nbsp;<\/th><th class=\"has-text-align-right\" data-align=\"right\">haftal\u0131k<\/th><th class=\"has-text-align-right\" data-align=\"right\">g\u00fcnl\u00fck<\/th><\/tr><\/thead><tbody><tr><th>Genel temel tutar<\/th><td class=\"has-text-align-right\" data-align=\"right\">1.273,00 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">297,- EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">42,- EUR<\/td><\/tr><tr><th>Art\u0131r\u0131lm\u0131\u015f genel temel tutar&nbsp;<\/th><td class=\"has-text-align-right\" data-align=\"right\">1,486.00 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">346,- EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">49,- EUR<\/td><\/tr><tr><th>Temel bak\u0131m tutar\u0131 (maks. 5 kez)<\/th><td class=\"has-text-align-right\" data-align=\"right\">254,- EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">59,- EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">8,- EUR<\/td><\/tr><tr><th>Maksimum hesaplama temeli&nbsp;&nbsp; &nbsp;<\/th><td class=\"has-text-align-right\" data-align=\"right\">5,080.00 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">1.185,00 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">169,- EUR<\/td><\/tr><tr><th>Normal uygulama ile mutlak asgari ge\u00e7im d\u00fczeyi<\/th><td class=\"has-text-align-right\" data-align=\"right\">636,50 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">148,50 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">21,- EUR<\/td><\/tr><tr><th>Bak\u0131m uygulamas\u0131 i\u00e7in mutlak asgari ge\u00e7im d\u00fczeyi<\/th><td class=\"has-text-align-right\" data-align=\"right\">477,38 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">111,38 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">15,75 AVRO<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">F<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Seyahat masraflar\u0131n\u0131n geri \u00f6denmesine ili\u015fkin y\u00f6netmelik<\/h4>\n\n\n\n<p>Yeni seyahat masraflar\u0131 geri \u00f6deme y\u00f6netmeli\u011fi (24 Ekim 2024 tarihli ve 288\/2024 say\u0131l\u0131 Federal Kanun Gazetesi II), 1 Ocak 2025 tarihinden itibaren i\u015fverenin bir i\u015f seyahati i\u00e7in \u00e7al\u0131\u015fana seyahat masraflar\u0131n\u0131 yaln\u0131zca ger\u00e7ek bilet fiyat\u0131 tutar\u0131nda de\u011fil, alternatif olarak a\u015fa\u011f\u0131daki yollarla da geri \u00f6deyebilmesini \u00f6ng\u00f6rmektedir<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ilk 50 km i\u00e7in kilometre ba\u015f\u0131na 0,50 Avro, sonraki 250 km i\u00e7in kilometre ba\u015f\u0131na 0,20 Avro ve daha sonraki t\u00fcm kilometreler i\u00e7in kilometre ba\u015f\u0131na 0,10 Avro (kilometre ba\u015f\u0131na maksimum toplam 109,00 Avro'ya kadar) sabit oranl\u0131 ta\u015f\u0131ma \u00f6dene\u011fi veya<\/li>\n\n\n\n<li>En ucuz toplu ta\u015f\u0131ma ara\u00e7lar\u0131n\u0131n (\u00f6rne\u011fin \u00d6BB bileti 2. s\u0131n\u0131f) nominal maliyetlerinin geri \u00f6denmesi.<\/li>\n<\/ul>\n\n\n\n<p>Her iki alternatif se\u00e7enek i\u00e7in de takvim y\u0131l\u0131 ba\u015f\u0131na vergiden muaf azami 2.450,00 EUR tutar\u0131 ge\u00e7erlidir. S\u00f6z konusu alternatifler sadece bordro muhasebesinde de\u011fil, ayn\u0131 zamanda \u00e7al\u0131\u015fan vergi de\u011ferlendirmesinde gelirle ilgili harcamalar i\u00e7in de ge\u00e7erlidir (yani i\u015fle ilgili seyahatler i\u00e7in, ancak ev ile i\u015f aras\u0131ndaki seyahatler i\u00e7in de\u011fil). Sadece haftal\u0131k, ayl\u0131k veya y\u0131ll\u0131k biletleri kapsayan toplu ta\u015f\u0131ma bileti y\u00f6netmeli\u011finin aksine, seyahat masraf\u0131 geri \u00f6deme y\u00f6netmeli\u011fi tek biletler i\u00e7in de ge\u00e7erlidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">G<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Az\u0131nl\u0131k e\u015fi\u011fi 2025<\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Ayl\u0131k d\u00fc\u015f\u00fck gelir e\u015fi\u011fi<\/td><td>551,10 EUR<\/td><\/tr><tr><td>G\u00fcnl\u00fck \u00f6nemsizlik s\u0131n\u0131r\u0131<\/td><td>art\u0131k ge\u00e7erli de\u011fil (01.01.2017'den beri)<\/td><\/tr><tr><td>Sabit oranl\u0131 DG vergisi i\u00e7in limit (19,4 %)<\/td><td>826,65 EUR<\/td><\/tr><tr><td>Kendi kendine sigorta (\u00a7 19a ASVG) ayl\u0131k<\/td><td>77,81 EUR&nbsp; &nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">H<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Ev ofisi tele-\u00e7al\u0131\u015fmaya d\u00f6n\u00fc\u015f\u00fcyor<\/h4>\n\n\n\n<p><em>\u201eTeleworking Act\u201c anahtar kelimesinin alt\u0131na bak\u0131n\u0131z\u201c<\/em><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Otel ve yiyecek i\u00e7ecek sekt\u00f6r\u00fc: Yeni toplu s\u00f6zle\u015fme<\/h4>\n\n\n\n<p>Otel ve yiyecek i\u00e7ecek sekt\u00f6r\u00fc i\u00e7in yeni m\u00fczakere edilen toplu i\u015f s\u00f6zle\u015fmesi ge\u00e7ti\u011fimiz g\u00fcnlerde yay\u0131mland\u0131. Daha \u00f6nce mavi yakal\u0131 ve beyaz yakal\u0131 \u00e7al\u0131\u015fanlar i\u00e7in ayr\u0131 ayr\u0131 imzalanan toplu i\u015f s\u00f6zle\u015fmesi yerine art\u0131k otel ve yiyecek i\u00e7ecek sekt\u00f6r\u00fcndeki t\u00fcm \u00e7al\u0131\u015fanlar i\u00e7in standartla\u015ft\u0131r\u0131lm\u0131\u015f bir toplu i\u015f s\u00f6zle\u015fmesi s\u00f6z konusu.<br>Yeni toplu s\u00f6zle\u015fme h\u00fck\u00fcmleri genel olarak 1 Kas\u0131m 2024 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecek, ancak \u015firketlere haz\u0131rl\u0131k ve uyum i\u00e7in zaman tan\u0131mak amac\u0131yla baz\u0131 h\u00fck\u00fcmler 1 May\u0131s 2025 tarihine kadar y\u00fcr\u00fcrl\u00fc\u011fe girmeyecek.<br>Otelcilik ve ikram hizmetleri sekt\u00f6r\u00fcndeki toplu i\u015f s\u00f6zle\u015fmesi ile ilgili daha ayr\u0131nt\u0131l\u0131 bilgi, SSS ve yeni toplu i\u015f s\u00f6zle\u015fmesi metni de dahil olmak \u00fczere \u015fu adreste bulunabilir&nbsp;<a href=\"https:\/\/www.wko.at\/oe\/tourismus-freizeitwirtschaft\/serviceplattform-gastronomie-hotellerie\/kollektivvertrag-neu-gastronomie-hotellerie-ab-1.11.2024\" target=\"_blank\" rel=\"noreferrer noopener\">Ticaret Odas\u0131'n\u0131n bilgi sayfas\u0131nda&nbsp;<\/a>bulmak i\u00e7in.<\/p>\n\n\n\n<p>\u0130\u015fte say\u0131s\u0131z de\u011fi\u015fiklikten baz\u0131 \u00f6nemli noktalar:<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>01.11.2024 tarihinden itibaren yeni:<\/strong><\/p>\n\n\n\n<p><strong>Deneme s\u00fcresi<\/strong>Gelecekte, \u00e7al\u0131\u015fan 12 ay i\u00e7inde ayn\u0131 i\u015fverenle ve ayn\u0131 \u015firkette esasen ayn\u0131 sorumluluk alan\u0131yla yeniden i\u015fe girmedik\u00e7e veya deneme s\u00fcresinden feragat a\u00e7\u0131k\u00e7a kabul edilip istihdam belgesine veya i\u015f s\u00f6zle\u015fmesine kaydedilmedik\u00e7e, maa\u015fl\u0131 \u00e7al\u0131\u015fanlar ve \u00fccretliler i\u00e7in ilk istihdam ay\u0131 otomatik olarak deneme s\u00fcresi olarak kabul edilecektir. Duruma g\u00f6re istihdam, deneme s\u00fcresinin iptal edilmesine yol a\u00e7maz.<\/p>\n\n\n\n<p><strong>\u0130ptal s\u00fcreleri ve iptal tarihleri<\/strong>Yeni toplu i\u015f s\u00f6zle\u015fmesine g\u00f6re, yasal ihbar s\u00fcreleri 1 Kas\u0131m 2024 tarihinden itibaren \u00e7al\u0131\u015fanlar i\u00e7in fesih bildirimlerinde de uygulanacakt\u0131r; yani hizmet s\u00fcresine ba\u011fl\u0131 olarak i\u015fveren bildirimleri i\u00e7in 6 hafta ile 5 ay aras\u0131nda ve hizmet s\u00fcresine bak\u0131lmaks\u0131z\u0131n \u00e7al\u0131\u015fan bildirimleri i\u00e7in 1 ay. Her iki taraf i\u00e7in de olas\u0131 fesih tarihi (= i\u015f ili\u015fkisinin son g\u00fcn\u00fc) takvim ay\u0131n\u0131n 15'i ve son g\u00fcn\u00fcd\u00fcr.<\/p>\n\n\n\n<p><strong>Normal \u00e7al\u0131\u015fma saatlerinin hesaplanmas\u0131<\/strong>Standart \u00e7al\u0131\u015fma saatlerine ili\u015fkin toplu s\u00f6zle\u015fme d\u00fczenlemesi 1 Kas\u0131m 2024 tarihinden itibaren t\u00fcm tam zamanl\u0131 ve yar\u0131 zamanl\u0131 \u00e7al\u0131\u015fanlara uygulanabilecektir. Bu ama\u00e7la, ilgili \u00e7al\u0131\u015fanlarla yaz\u0131l\u0131 bir anla\u015fma veya i\u015f konseyi olan \u015firketlerde bir i\u015f s\u00f6zle\u015fmesi imzalanmal\u0131d\u0131r. Mevsimsel ve mevsimsel olmayan \u015firketler aras\u0131ndaki ayr\u0131m art\u0131k ge\u00e7erli de\u011fildir. Hesaplama d\u00f6nemi normalde alt\u0131 aya kadar, azami s\u00fcresi dokuz ay olan belirli s\u00fcreli i\u015f s\u00f6zle\u015fmelerinde ise dokuz aya kadar s\u00fcrebilir. \u00dcst \u201edalgalanma aral\u0131\u011f\u0131\u201c, dokuz saate kadar g\u00fcnl\u00fck normal \u00e7al\u0131\u015fma s\u00fcresi ve 48 saate kadar haftal\u0131k normal \u00e7al\u0131\u015fma s\u00fcresi (tam zamanl\u0131 \u00e7al\u0131\u015fanlar i\u00e7in) veya s\u00f6zle\u015fmeye dayal\u0131 hedef \u00e7al\u0131\u015fma s\u00fcresinin \u00fczerinde ve \u00fczerinde sekiz saate kadar (yar\u0131 zamanl\u0131 \u00e7al\u0131\u015fanlar i\u00e7in). Toplu i\u015f s\u00f6zle\u015fmesi h\u00fck\u00fcmlerine g\u00f6re, hesaplama d\u00f6neminin \u00fczerinde \u00e7al\u0131\u015f\u0131lan ilave saatler veya hesaplama d\u00f6neminin sonunda kalan art\u0131 saatler \u00fccrete tabi fazla mesaidir (sadece tam zamanl\u0131 \u00e7al\u0131\u015fanlar i\u00e7in de\u011fil, ayn\u0131 zamanda yar\u0131 zamanl\u0131 \u00e7al\u0131\u015fanlar i\u00e7in de).<br><br><strong>De\u011fi\u015fen zaman<\/strong>\u015eirket i\u00e7inde ger\u00e7ekle\u015fen ve i\u015f i\u00e7in gerekli k\u0131yafet de\u011fi\u015fimini i\u00e7eren k\u0131yafet de\u011fi\u015ftirme s\u00fcrelerinin \u00e7al\u0131\u015fma s\u00fcresi olarak kabul edildi\u011finin a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmas\u0131. Ancak, \u00e7al\u0131\u015fanlar her vardiyada k\u0131yafet de\u011fi\u015ftirme s\u00fcresinin toplam on dakikay\u0131 a\u015fmamas\u0131n\u0131 sa\u011flamakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n\n\n\n<p><strong>\u0130lgili bo\u015f zaman (iki g\u00fcnl\u00fck blok)<\/strong>Yeni toplu i\u015f s\u00f6zle\u015fmesi, \u00e7al\u0131\u015fanlar\u0131n takvim y\u0131l\u0131 ba\u015f\u0131na 12 kez (yani Cumartesi art\u0131 Pazar veya Pazar art\u0131 Pazartesi) Pazar g\u00fcn\u00fc ile birlikte ard\u0131\u015f\u0131k iki g\u00fcnl\u00fck tatil hakk\u0131na sahip olmas\u0131n\u0131 \u00f6ng\u00f6rmektedir.<br>Bir kapan\u0131\u015f g\u00fcn\u00fc olan \u015firketlerde veya haftada s\u00f6zle\u015fmeyle belirlenmi\u015f bir takvim g\u00fcn\u00fc izinli olan \u00e7al\u0131\u015fanlar i\u00e7in iki g\u00fcnl\u00fck izin, kapan\u0131\u015f g\u00fcn\u00fcyle veya s\u00f6zle\u015fmeyle belirlenmi\u015f izin g\u00fcn\u00fcyle ba\u011flant\u0131l\u0131 olarak verilmelidir. Haftada en az iki kapan\u0131\u015f g\u00fcn\u00fc olan \u015firketlerde, s\u00fcrekli izin verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ge\u00e7erli de\u011fildir.<\/p>\n\n\n\n<p><strong>\u00c7\u0131rakl\u0131k tamamlama primi<\/strong>Son \u00e7\u0131rakl\u0131k s\u0131nav\u0131n\u0131 iyi veya m\u00fckemmel sonu\u00e7larla ge\u00e7en \u00e7\u0131raklar, bir defaya mahsus olmak \u00fczere 200,00 EUR (iyi sonu\u00e7lar i\u00e7in) veya 250,00 EUR (m\u00fckemmel sonu\u00e7lar i\u00e7in) ikramiye almaya hak kazan\u0131rlar.<\/p>\n\n\n\n<p><strong>Maa\u015f\/\u00fccret son \u00f6deme tarihi<\/strong>Bordro muhasebesi ve \u00fccret\/maa\u015f \u00f6demesi en ge\u00e7 takvim ay\u0131n\u0131n son g\u00fcn\u00fc yap\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n<p><strong>Gece \u00e7al\u0131\u015fma \u00f6dene\u011fi<\/strong>Gece yar\u0131s\u0131 ile sabah 6 aras\u0131nda yap\u0131lan \u00e7al\u0131\u015fmalar i\u00e7in bir gece \u00e7al\u0131\u015fma primi \u00f6denir ve bu prim kademelendirilir: Tam gece \u00e7al\u0131\u015fma primi 27,00 EUR'dur; gece yar\u0131s\u0131 ile sabah 6 aras\u0131nda ba\u015flayan her iki saatlik d\u00f6nem i\u00e7in bu tutar\u0131n \u00fc\u00e7te biri \u00f6denir.<br>En erken sabah 5.00'te ba\u015flayan i\u015fler i\u00e7in alt\u0131da bir oran\u0131nda gece \u00e7al\u0131\u015fma primi \u00f6denir. En erken sabah 5.30'da ba\u015flayan i\u015fler i\u00e7in gece \u00e7al\u0131\u015fmas\u0131 primi \u00f6denmez.<br>\u00d6nceki toplu s\u00f6zle\u015fme k\u0131s\u0131tlamalar\u0131 (sadece konaklama tesislerinde veya a\u011f\u0131rl\u0131kl\u0131 olarak gece faaliyetlerinde gece \u00e7al\u0131\u015fma \u00f6dene\u011fi hakk\u0131) art\u0131k ge\u00e7erli de\u011fildir.<\/p>\n\n\n\n<p><strong>\u00d6zel \u00f6demeler (tatil ve Noel ikramiyeleri)<\/strong>\u00c7al\u0131\u015fanlar \u00f6zel \u00f6deme hakk\u0131n\u0131 deneme ay\u0131n\u0131n bitiminden sonra kazan\u0131rlar (yani - daha \u00f6ncekinden farkl\u0131 olarak - sadece iki ay sonra de\u011fil); deneme ay\u0131 ge\u00e7erli de\u011filse (\u00f6rne\u011fin, 12 ay i\u00e7inde ayn\u0131 i\u015fverene ve esasen ayn\u0131 sorumluluk alan\u0131na yeniden giri\u015f nedeniyle), o zaman \u00f6zel \u00f6deme hakk\u0131 i\u00e7in bekleme s\u00fcresi de ge\u00e7erli de\u011fildir. Vaka baz\u0131nda istihdam edilen \u00e7al\u0131\u015fanlar \u00f6zel \u00f6deme alma hakk\u0131na sahip de\u011fildir.&nbsp;<br>Maa\u015fl\u0131 \u00e7al\u0131\u015fanlar i\u00e7in bekleme s\u00fcresi yoktur (daha \u00f6nce oldu\u011fu gibi).<\/p>\n\n\n\n<p>Toplu s\u00f6zle\u015fme, 1 Kas\u0131m 2024 tarihinden itibaren \u00f6zel \u00f6demeler i\u00e7in de\u011ferlendirme esas\u0131n\u0131 yeniden tan\u0131mlamaktad\u0131r. De\u011ferlendirmenin temeli, \u00f6demenin yap\u0131lmas\u0131 gereken ayda \u00f6denmesi gereken normal \u00e7al\u0131\u015fma saatleri i\u00e7in (gece \u00e7al\u0131\u015fmas\u0131 ve yabanc\u0131 dil \u00f6denekleri dahil) fiili maa\u015f veya \u00fccrettir. Buna g\u00f6re, fazla mesai \u00fccreti \u00f6zel \u00f6deme de\u011ferlendirme esas\u0131na dahil edilmemektedir (kararla\u015ft\u0131r\u0131lan her \u015fey dahil \u00fccret durumu hari\u00e7).<br><br><strong>Y\u0131ld\u00f6n\u00fcm\u00fc ikramiyesi<\/strong>: 1 Kas\u0131m 2024'ten itibaren hizmet s\u00fcreleri i\u00e7in, y\u0131ld\u00f6n\u00fcm\u00fc ikramiyelerine yeni bir toplama kural\u0131 uygulan\u0131r: 12 aya kadar olan kesintiler zarars\u0131zd\u0131r.<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>01.05.2025 tarihinden itibaren yeni:<\/strong><\/p>\n\n\n\n<p><strong>\u00d6nceki hizmet s\u00fcrelerinin kredilendirilmesi<\/strong>Bir \u00e7\u0131rakl\u0131k e\u011fitimini (veya di\u011fer e\u015fde\u011fer e\u011fitim\/okul bitirme yeterlili\u011fini) tamamlad\u0131ktan sonra \u00f6nceki hizmet s\u00fcreleri a\u015fa\u011f\u0131daki \u015fekilde tan\u0131nacakt\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ayn\u0131 i\u015fverenle \u00e7al\u0131\u015f\u0131lan s\u00fcreler tam olarak kredilendirilecektir.<\/li>\n\n\n\n<li>Otel ve yiyecek i\u00e7ecek sekt\u00f6r\u00fcndeki di\u011fer i\u015fverenlerde ge\u00e7en s\u00fcreler \u00fc\u00e7 y\u0131la kadar kredilendirilebilir, ancak sadece ayn\u0131 i\u015fverende ge\u00e7en \u00f6nceki hizmet s\u00fcreleriyle birlikte \u00fc\u00e7 y\u0131la ula\u015f\u0131lmad\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u00dccret gruplar\u0131 3 ve 4'te s\u0131n\u0131fland\u0131rma<\/strong>Sekt\u00f6rde en az on y\u0131ll\u0131k deneyime sahip yard\u0131mc\u0131 personel yeni \u00fccret grubu 4'te s\u0131n\u0131fland\u0131r\u0131lacakt\u0131r. \u00d6te yandan, \u00e7\u0131rakl\u0131k e\u011fitimini ba\u015far\u0131yla tamamlayan ki\u015filer hemen 3. \u00fccret grubuna dahil olacaklard\u0131r.<\/p>\n\n\n\n<p><strong>Hizmet s\u00fcresi \u00f6dene\u011fi&nbsp;<\/strong>(daha uzun hizmet s\u00fcrelerinin bir sonucu olarak \u00fccret ve maa\u015f art\u0131\u015flar\u0131): Kapsaml\u0131 bir ge\u00e7i\u015f y\u00f6netmeli\u011fi (her bir federal eyalet i\u00e7in farkl\u0131) olsa da, t\u00fcm Avusturya i\u00e7in hizmet s\u00fcresi \u00f6l\u00e7e\u011finin standartla\u015ft\u0131r\u0131lmas\u0131 (5, 10, 15 ve 20 y\u0131ll\u0131k hizmetten sonra) s\u00f6z konusu olacakt\u0131r.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Maksimum katk\u0131 taban\u0131 2025<\/h4>\n\n\n\n<p>Maksimum katk\u0131 pay\u0131 taban\u0131<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>g\u00fcnl\u00fck 215,00 EUR<\/li>\n\n\n\n<li>Ayl\u0131k 6.450,00 EUR (SZ'siz serbest \u00e7al\u0131\u015fanlar i\u00e7in: 7.525,00 EUR)<\/li>\n\n\n\n<li>\u00d6zel \u00f6demeler (y\u0131ll\u0131k) 12.900,00 EUR<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">K<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\"><a>Kilometre \u00f6dene\u011fi<\/a><\/h4>\n\n\n\n<p>1 Ocak 2025 tarihinde vergiden muaf kilometre \u00fccretlerinde bir art\u0131\u015f olacakt\u0131r. A\u015fa\u011f\u0131daki kar\u015f\u0131la\u015ft\u0131rma \u00f6nceki oranlar\u0131 ve 01.01.2025 tarihinden itibaren ge\u00e7erli olan oranlar\u0131 g\u00f6stermektedir&nbsp;<strong>vergiden muaf azami tutarlar<\/strong>:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>&nbsp;<\/th><th class=\"has-text-align-right\" data-align=\"right\">31.12.2024 tarihine kadar<\/th><th class=\"has-text-align-right\" data-align=\"right\">01.01.2025 tarihinden itibaren<\/th><\/tr><\/thead><tbody><tr><td>Kilometre \u00f6dene\u011fi araba<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 0,42<\/td><td class=\"has-text-align-right\" data-align=\"right\">0,50 EUR<\/td><\/tr><tr><td><em>Motosikletler i\u00e7in kilometre \u00f6dene\u011fi<\/em><\/td><td class=\"has-text-align-right\" data-align=\"right\"><em>EUR 0,24<\/em><\/td><td class=\"has-text-align-right\" data-align=\"right\"><em>0,50 EUR<\/em><\/td><\/tr><tr><td>Kilometre \u00f6dene\u011fi Yolcu:in&nbsp;<\/td><td class=\"has-text-align-right\" data-align=\"right\">0,05 AVRO<\/td><td class=\"has-text-align-right\" data-align=\"right\">AVRO 0,15<\/td><\/tr><tr><td><em>Kilometre \u00f6dene\u011fi bisiklet&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/em><\/td><td class=\"has-text-align-right\" data-align=\"right\"><em>AVRO 0,38<\/em><\/td><td class=\"has-text-align-right\" data-align=\"right\"><em>0,50 EUR<\/em><\/td><\/tr><tr><td>Yayalar i\u00e7in kilometre izni: in&nbsp;<\/td><td class=\"has-text-align-right\" data-align=\"right\">&gt; 2 km i\u00e7in 0,38 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">&gt; 1 km i\u00e7in 0,38 EUR<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>G\u00dcNCELLEME<\/strong>: 01.07.2025 tarihi itibariyle, i\u015f seyahatleri i\u00e7in resmi kilometre \u00f6dene\u011fi&nbsp;<strong>\u00f6zel motosikletler, motorlu bisikletler ve bisikletler ile 0,25 Euro'ya d\u00fc\u015f\u00fcr\u00fcld\u00fc<\/strong>.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Kilometre \u00f6dene\u011fi y\u00f6netmeli\u011fi<\/h4>\n\n\n\n<p>Yeni kilometre \u00f6dene\u011fi y\u00f6netmeli\u011fi (Federal Kanun Gazetesi II No. 289\/2024) bordro muhasebesi i\u00e7in ge\u00e7erli olmay\u0131p, sadece gelirle ilgili giderlerin (\u00e7al\u0131\u015fan de\u011ferlendirmesi yoluyla) veya i\u015fletme giderlerinin (serbest meslek sahipleri i\u00e7in) talep edilmesi i\u00e7in ge\u00e7erlidir.<br><br>Ancak, Kilometre \u00d6dene\u011fi Y\u00f6netmeli\u011finde \u00f6ng\u00f6r\u00fclen kilometre \u00f6dene\u011fi oranlar\u0131 her hal\u00fckarda 1 Ocak 2025 tarihinden itibaren bordro muhasebesinde azami vergi muafiyeti i\u00e7in de belirleyici olacak tutarlarla ayn\u0131d\u0131r (seyahat \u00fccreti y\u00f6netmeli\u011fi ile ba\u011flant\u0131l\u0131 olarak EStG \u00a7 26 Z 4 lit. a uyar\u0131nca), \u201eKilometre \u00f6dene\u011fi\u201c anahtar kelimesine bak\u0131n\u0131z.\u201c<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u00c7ocuk bak\u0131m masraflar\u0131<\/h4>\n\n\n\n<p>\u00c7ocuk bak\u0131m masraflar\u0131 i\u00e7in 1 Ocak 2024'ten itibaren baz\u0131 a\u00e7\u0131lardan (miktar, \u00e7ocuk ya\u015f\u0131 ve nakit \u00f6denek olas\u0131l\u0131\u011f\u0131 a\u00e7\u0131s\u0131ndan) geni\u015fletilen vergiden muaf \u00f6denek, \u015fimdi ilk kez gelir vergisi k\u0131lavuzlar\u0131nda ayr\u0131nt\u0131l\u0131 olarak ele al\u0131nmaktad\u0131r. LStR bak\u0131m kararnamesi 2024 ile getirilen 77i ila 77m aras\u0131ndaki yeni marjinal numaralar, di\u011fer \u015feylerin yan\u0131 s\u0131ra, bir \u00e7ocuk bak\u0131m tesisi veya pedagojik olarak kalifiye bir ki\u015fi i\u00e7in hangi \u015fartlar\u0131n gerekli oldu\u011funu, hangi masraflar\u0131n s\u00fcbvansiyonlu \u00e7ocuk bak\u0131m masraflar\u0131 olarak say\u0131ld\u0131\u011f\u0131n\u0131 ve bunun i\u00e7in hangi kan\u0131tlar\u0131n sunulmas\u0131 gerekti\u011fini daha ayr\u0131nt\u0131l\u0131 olarak a\u00e7\u0131klamaktad\u0131r.<br>31 Aral\u0131k 2024 tarihine kadar olan d\u00f6nemler i\u00e7in, vergiden muaf \u00e7ocuk bak\u0131m \u00f6denekleri maa\u015f bordrosu L16\u201eda \u201cDi\u011fer vergiden muaf \u00fccretler\u201e alt\u0131nda girilmelidir; 1 Ocak 2025 tarihinden itibaren L16\u201cda yeni \"\u00c7ocuk bak\u0131m \u00f6dene\u011fi \u00a7 3 para. 1 no. 13 lit. b\" alan\u0131 bulunmaktad\u0131r.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Rekabet yasa\u011f\u0131 maddesi \u00dccret limiti 2025<\/h4>\n\n\n\n<p>\u0130\u015f ili\u015fkisinin sona ermesi \u00fczerine rekabet etmeme h\u00fckm\u00fcn\u00fcn uygulanabilirli\u011fi i\u00e7in 2025 y\u0131l\u0131nda a\u015fa\u011f\u0131daki ayl\u0131k maa\u015f s\u0131n\u0131rlar\u0131 ge\u00e7erlidir:<br>Rekabet yasa\u011f\u0131 anla\u015fmas\u0131 imzaland\u0131<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>29.12.2015 tarihinden itibaren - 4.300,00 EUR (SZ orant\u0131l\u0131 hari\u00e7)<\/li>\n\n\n\n<li>17.03.2006 ile 28.12.2015 tarihleri aras\u0131nda - 3.655,00 EUR (orant\u0131l\u0131 SZ dahil)<\/li>\n\n\n\n<li>16 Mart 2006 tarihine kadar - \u00fccret s\u0131n\u0131r\u0131 yok<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Otel ve yiyecek i\u00e7ecek sekt\u00f6r\u00fcnde \u00e7al\u0131\u015fanlar i\u00e7in ihbar s\u00fcreleri<\/h4>\n\n\n\n<p>Otel ve yiyecek i\u00e7ecek sekt\u00f6r\u00fcnde \u00e7al\u0131\u015fanlar\u0131n ihbar s\u00fcrelerine ili\u015fkin uzun s\u00fcredir devam eden anla\u015fmazl\u0131k ge\u00e7 de olsa bir Y\u00fcksek Mahkeme karar\u0131yla \u00e7\u00f6z\u00fcme kavu\u015fturulmu\u015ftur (bkz. Y\u00fcksek Mahkeme 19 Eyl\u00fcl 2024 9 ObA 57\/24h). Bundan \u015fu sonu\u00e7 \u00e7\u0131kmaktad\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hala devam eden iptaller i\u00e7in&nbsp;<strong>en ge\u00e7 31 Ekim 2024 tarihine kadar<\/strong>&nbsp;\u00c7al\u0131\u015fan\u0131n otel ve yiyecek-i\u00e7ecek sekt\u00f6r\u00fcnde istihdam edilmesi halinde, otel ve yiyecek-i\u00e7ecek sekt\u00f6r\u00fcn\u00fcn Avusturya genelinde a\u011f\u0131rl\u0131kl\u0131 olarak mevsimlik bir sekt\u00f6r olmad\u0131\u011f\u0131na dair m\u00fcnferit durumlarda aksi y\u00f6nde kan\u0131t sunamad\u0131\u011f\u0131 s\u00fcrece (ancak uygulamada aksi y\u00f6nde kan\u0131t sunmak neredeyse imkans\u0131zd\u0131r), i\u015fverenin toplu s\u00f6zle\u015fmede \u00f6ng\u00f6r\u00fclen 14 g\u00fcnl\u00fck ihbar s\u00fcresini uygulamas\u0131 yasal olarak uygundur.<\/li>\n\n\n\n<li>\u015eu iptaller i\u00e7in<strong>&nbsp;01.11.2024 tarihinden itibaren&nbsp;<\/strong>yeni CT'nin h\u00fck\u00fcmleri uygulan\u0131r<em>&nbsp;(\u201eOtel ve yiyecek i\u00e7ecek sekt\u00f6r\u00fc: yeni toplu s\u00f6zle\u015fme\u201c ba\u015fl\u0131\u011f\u0131 alt\u0131na bak\u0131n\u0131z)<\/em>.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u00d6nemli pratik tavsiyeler<\/strong>Ancak, yukar\u0131da bahsi ge\u00e7en Y\u00fcksek Mahkeme karar\u0131n\u0131n \u00f6nemi otelcilik ve yiyecek i\u00e7ecek sekt\u00f6r\u00fcn\u00fcn \u00e7ok \u00f6tesine ge\u00e7mektedir: Y\u00fcksek Mahkeme'nin a\u00e7\u0131klamalar\u0131, toplu i\u015f s\u00f6zle\u015fmesi taraflar\u0131n\u0131n \u201emevsimlik sekt\u00f6r ayr\u0131cal\u0131\u011f\u0131na\u201c dayanarak i\u015f\u00e7iler i\u00e7in daha k\u0131sa ihbar s\u00fcreleri \u00f6ng\u00f6rd\u00fc\u011f\u00fc t\u00fcm sekt\u00f6rler i\u00e7in - gelecek i\u00e7in de - b\u00fcy\u00fck bir rahatlama sa\u011flamaktad\u0131r (\u00f6rne\u011fin, mal ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 sekt\u00f6r\u00fc, cam sekt\u00f6r\u00fc, in\u015faat sekt\u00f6r\u00fc). Bu t\u00fcr toplu i\u015f s\u00f6zle\u015fmesi fesih h\u00fck\u00fcmlerinin ge\u00e7ersizli\u011fine ili\u015fkin ispat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, Y\u00fcksek Mahkeme'nin a\u00e7\u0131klamalar\u0131 do\u011frultusunda, bu davada da \u00e7al\u0131\u015fanlara aittir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">L<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">\u00dccret haczi de\u011ferleri<\/h4>\n\n\n\n<p>\u201eAsgari ge\u00e7im d\u00fczeyi\u201c b\u00f6l\u00fcm\u00fcne bak\u0131n\u0131z.<br><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2025 i\u00e7in gelir vergisi tablosu<\/h4>\n\n\n\n<p>01.01.2025 tarihinden itibaren ge\u00e7erli olmak \u00fczere, tarife dilimleri i\u00e7in e\u015fik miktarlar\u0131 ve baz\u0131 vergi indirimleri de\u011ferlenece\u011finden, yeniden yeni gelir vergisi tablolar\u0131 olacakt\u0131r (2025 Kademeli Uzla\u015fma Yasas\u0131, 09.10.2024 tarih ve 144\/2024 say\u0131l\u0131 Federal Kanun Gazetesi).<\/p>\n\n\n\n<p>A\u015fa\u011f\u0131da bulacaks\u0131n&nbsp;<strong>\u00c7al\u0131\u015fanlar i\u00e7in ayl\u0131k gelir vergisi tablosu<\/strong>&nbsp;takvim y\u0131l\u0131 i\u00e7in 2025:<\/p>\n\n\n\n<p><img decoding=\"async\" alt=\"Lohnsteuertabelle2025.jpg\" src=\"https:\/\/moore-salzburg.at\/getattachment\/News\/News\/Janner-2025\/Personalverrechnung-2025\/Lohnsteuertabelle2025.jpg\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Maa\u015f bordrosu L16<\/h4>\n\n\n\n<p>2025 takvim y\u0131l\u0131 i\u00e7in L16 versiyonu, 2024 versiyonuna k\u0131yasla a\u015fa\u011f\u0131daki yeni alanlar\u0131 i\u00e7erecek \u015fekilde geni\u015fletilmi\u015ftir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u201e\u00c7ocuk bak\u0131m paras\u0131 alan \u00e7ocuk say\u0131s\u0131\u201c,<\/li>\n\n\n\n<li>\u00c7ocuk bak\u0131m paras\u0131 \u00a7 3 paragraf 1 no. 13 lit. b\u201c,<\/li>\n\n\n\n<li>\u201eElektrikli ara\u00e7lar\u0131n \u015farj edilmesine y\u00f6nelik masraflar\u0131n geri \u00f6denmesi\/\u015farj ekipman\u0131n\u0131n sat\u0131n al\u0131nmas\u0131\u201c.<\/li>\n<\/ul>\n\n\n\n<p>\u201eEv ofis g\u00fcnleri\u201c ve \u201eev ofis g\u00f6t\u00fcr\u00fc tutar\u0131\u201c terimleri \u201etele-\u00e7al\u0131\u015fma g\u00fcnleri\u201c ve \u201etele-\u00e7al\u0131\u015fma g\u00f6t\u00fcr\u00fc tutar\u0131\u201c olarak de\u011fi\u015ftirilmi\u015ftir.<br>\u201eB\u00f6l\u00fcm 124b no. 44 uyar\u0131nca \u00e7al\u0131\u015fan ikramiyesi\u201c alan\u0131 \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">M<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">\u00c7al\u0131\u015fan ikramiyeleri<\/h4>\n\n\n\n<p><strong>\u00c7al\u0131\u015fan ikramiyeleri i\u00e7in vergi muafiyetinin 2025 y\u0131l\u0131nda uzat\u0131lmamas\u0131:<\/strong><br>Ekim 2024'te Federal Maliye Bakanl\u0131\u011f\u0131, mevcut durumda 2024 y\u0131l\u0131 ile s\u0131n\u0131rl\u0131 olan vergiden muaf \u00e7al\u0131\u015fan ikramiyelerine ili\u015fkin d\u00fczenlemenin (477 say\u0131l\u0131 EStG'nin 124b maddesi) 2025 y\u0131l\u0131 i\u00e7in uzat\u0131lmas\u0131n\u0131n planlanmad\u0131\u011f\u0131n\u0131 a\u00e7\u0131klad\u0131.<br><em>Pratik not<\/em>Bununla birlikte, 2024 y\u0131l\u0131 \u00e7al\u0131\u015fan ikramiyeleri, vergi muafiyeti i\u00e7in t\u00fcm \u015fartlar\u0131n (\u00f6zellikle \u00fccret \u015fekillendirme h\u00fckm\u00fc) yerine getirilmesi ko\u015fuluyla, 15 \u015eubat 2025 tarihine kadar vergiden muaf olarak \u00f6denebilir (roll-up) (bkz. \u00a7 77 paragraf 5 EStG).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">N<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Geceleme \u00f6dene\u011fi<\/h4>\n\n\n\n<p>1 Ocak 2025 itibariyle, yurt i\u00e7i i\u015f seyahatleri i\u00e7in sabit oranl\u0131 gecelik harc\u0131rah i\u00e7in vergi muafiyeti 15,00 Avro'dan 17,00 Avro'ya y\u00fckseltilecektir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">P<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Emeklilik anla\u015fmas\u0131<\/h4>\n\n\n\n<p>Emeklilik \u00f6demelerinin tercihli vergilendirilmesi i\u00e7in e\u015fik tutar (yar\u0131 vergi oran\u0131) 1 Ocak 2025 tarihinden itibaren 15.600,00 Avro'dan 15.900,00 Avro'ya y\u00fckselecektir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">R<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Seyahat \u00f6denekleri<\/h4>\n\n\n\n<p>Vergisiz seyahat \u00f6deneklerinde 1 Ocak 2025 itibariyle yap\u0131lan de\u011fi\u015fiklik hakk\u0131nda bilgi i\u00e7in, \u201eseyahat masraflar\u0131 geri \u00f6deme y\u00f6netmeli\u011fi\u201c, \u201ekilometre \u00f6dene\u011fi\u201c, \u201eg\u00fcnl\u00fck \u00f6denek\u201c ve \u201egecelik \u00f6denek\u201c anahtar kelimeleri alt\u0131na bak\u0131n\u0131z.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">S<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Kir \u00f6dene\u011fi<\/h4>\n\n\n\n<p>BMF'nin kir \u00f6deneklerinin vergi yeterlili\u011fi i\u00e7in belirli miktarlar\u0131n (tahmini de\u011ferler) planlanm\u0131\u015f spesifikasyonu (LStR bak\u0131m kararnamesi 2024 tasla\u011f\u0131) ba\u015far\u0131s\u0131z olmu\u015ftur. LStR bak\u0131m kararnamesi 2024'\u00fcn son versiyonunda, bu konu de\u011fi\u015ftirilmeden silinmi\u015ftir. \u0130\u00e7tihat hukukuna g\u00f6re, toplu s\u00f6zle\u015fmede kir \u00f6deneklerinin belirlenmesi, otomatik olarak vergi muafiyetinin de toplu s\u00f6zle\u015fmede \u00f6ng\u00f6r\u00fclen miktarda tan\u0131naca\u011f\u0131 anlam\u0131na gelmez. \u0130\u00e7tihat hukuku, kir \u00f6deneklerinin sadece kan\u0131tlanm\u0131\u015f veya tahmini temizlik maliyetlerine kar\u015f\u0131l\u0131k geldi\u011fi \u00f6l\u00e7\u00fcde vergi a\u00e7\u0131s\u0131ndan uygun oldu\u011fu g\u00f6r\u00fc\u015f\u00fcn\u00fc tekrar tekrar benimsemi\u015ftir.<br><em>Not:&nbsp;<\/em>\u00d6rne\u011fin Federal Maliye Mahkemesi'nde g\u00f6r\u00fclen bir davada, baca temizleyicilerinin v\u00fccut ve k\u0131yafet temizlik giderleri i\u00e7in ayl\u0131k yakla\u015f\u0131k 60,00 Euro'luk bir tutar \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu nedenle, kir \u00f6deneklerinin vergi ama\u00e7lar\u0131 i\u00e7in uygunlu\u011fu sorusu, y\u00fcksek derecede yasal belirsizlikle karakterize olmaya devam etmektedir.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u00d6zel haftal\u0131k \u00f6denek<\/h4>\n\n\n\n<p>\u00d6zel Haftal\u0131k \u00d6denek Kanunu (Federal Kanun Gazetesi I No. 64\/2024) \u00f6zel haftal\u0131k \u00f6dene\u011fi yeni bir sosyal yard\u0131m olarak getirmi\u015ftir (\u00a7 163 ASVG).<\/p>\n\n\n\n<p><strong>\u00d6zel haftal\u0131k \u00f6denek i\u00e7in uygunluk<\/strong><br>\u00d6zel haftal\u0131k \u00f6denek, yasal ebeveyn iznine tabi olan ge\u00e7erli bir i\u015f ili\u015fkisi s\u0131ras\u0131nda yeni do\u011fum izni ba\u015flayan ki\u015filere \u00f6denir. Yeni d\u00fczenlemenin amac\u0131 \u201ehaftal\u0131k \u00f6denek tuza\u011f\u0131n\u0131\u201c ortadan kald\u0131rmakt\u0131r: yeniden hamile kalan ve MSchG uyar\u0131nca \u00e7al\u0131\u015fma yasa\u011f\u0131 (\u201eannelik sigortas\u0131 vakas\u0131\u201c) ebeveyn izni s\u0131ras\u0131nda ba\u015flayan ancak \u00e7ocuk bak\u0131m \u00f6dene\u011fi t\u00fckendikten sonra hamile kalan kad\u0131nlar, art\u0131k \u00f6zel bir haftal\u0131k \u00f6denek alma hakk\u0131na sahip olduklar\u0131 i\u00e7in gelecekte elleri bo\u015f kalmayacakt\u0131r. Uygulamada bu durum esas olarak gelire ba\u011fl\u0131 \u00e7ocuk bak\u0131m paras\u0131n\u0131 (\u00e7ocuk bir ya\u015f\u0131na gelene kadar) tercih eden ancak i\u015f kanunu uyar\u0131nca daha uzun bir yasal ebeveyn izni alan \u00e7al\u0131\u015fanlar\u0131 etkilemektedir.<br>\u00d6zel haftal\u0131k \u00f6denek geriye d\u00f6n\u00fck olarak 1 Eyl\u00fcl 2022 tarihinden itibaren (bu tarihte veya sonras\u0131nda ba\u015flayan istihdam yasaklar\u0131 i\u00e7in) uygulanabilecektir. Yasa koyucu bunu yaparken, A\u011fustos 2022\u201ede \u201chaftal\u0131k \u00f6denek tuza\u011f\u0131n\u0131n\" AB hukuku kapsam\u0131nda hukuka ayk\u0131r\u0131 oldu\u011funa h\u00fckmeden Y\u00fcksek Mahkeme'nin karar\u0131n\u0131 dikkate al\u0131yor.<\/p>\n\n\n\n<p><strong>Haftal\u0131k \u00f6zel \u00f6dene\u011fin miktar\u0131<\/strong><br>\u00d6zel haftal\u0131k \u00f6denek, artan hastal\u0131k paras\u0131 tutar\u0131nda, yani de\u011ferlendirme esas\u0131n\u0131n 60 %'si tutar\u0131nda \u00f6denir. De\u011ferlendirme esas\u0131, son \u00fccret hakk\u0131n\u0131n sona ermesinden \u00f6nceki takvim ay\u0131ndaki br\u00fct kazan\u00e7t\u0131r. Bu kazan\u00e7lar tamamen bir \u00f6nceki takvim y\u0131l\u0131nda elde edilmi\u015fse, sa\u011fl\u0131k sigortas\u0131 kurumu de\u011feri de\u011ferlendirmelidir. \u00d6zel \u00f6demeler (tatil \u00f6dene\u011fi ve Noel ikramiyesi) 17 %'lik sabit oranl\u0131 bir ek \u00fccret ile dikkate al\u0131n\u0131r.<\/p>\n\n\n\n<p><strong>\u00d6zel haftal\u0131k \u00f6denek i\u00e7in ba\u015fvuru<\/strong><br>S\u00f6z konusu \u00e7al\u0131\u015fan, \u00f6zel haftal\u0131k \u00f6denek i\u00e7in sa\u011fl\u0131k sigortas\u0131 kurumuna (genellikle \u00d6GK) kendisi ba\u015fvurmal\u0131d\u0131r.<br><em>Muayenehane i\u00e7in not:&nbsp;<\/em>\u00d6GK'n\u0131n yasal g\u00f6r\u00fc\u015f\u00fcne g\u00f6re, \u00e7al\u0131\u015fan \u00f6zel haftal\u0131k \u00f6denek al\u0131yorsa \u015firketi bilgilendirmelidir. \u015eirketin sa\u011fl\u0131k sigortas\u0131 sa\u011flay\u0131c\u0131s\u0131na bir istihdam ve \u00fccret onay\u0131 g\u00f6ndermesi gerekli de\u011fildir.<\/p>\n\n\n\n<p><strong>\u00d6zel haftal\u0131k \u00f6denek - bordro muhasebesi i\u00e7in \u00f6nemli hususlar<\/strong><br>Bordro muhasebesi perspektifinden bak\u0131ld\u0131\u011f\u0131nda, \u00f6zellikle a\u015fa\u011f\u0131daki hususlara dikkat edilmelidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00d6zel bir haftal\u0131k \u00f6dene\u011fin al\u0131nd\u0131\u011f\u0131 s\u00fcre boyunca - genellikle annelik korumas\u0131 a\u015famas\u0131nda oldu\u011fu gibi&nbsp;<strong>Tatiller&nbsp;<\/strong>ve zaman say\u0131mlar\u0131 i\u00e7in&nbsp;<strong>hizmet s\u00fcresine ba\u011fl\u0131 haklar&nbsp;<\/strong>(Not: \u0130\u015f hukukunun bu ilkesi, anal\u0131k koruma d\u00f6nemi i\u00e7in normal anal\u0131k \u00f6dene\u011fi, \u00f6zel haftal\u0131k \u00f6denek veya b\u00f6yle bir \u00f6denek al\u0131nmamas\u0131na bak\u0131lmaks\u0131z\u0131n uygulan\u0131r).<\/li>\n\n\n\n<li>\u00c7al\u0131\u015fan\u0131n yeni k\u0131dem tazminat\u0131 sistemine tabi olmas\u0131 halinde, \u00f6zel haftal\u0131k \u00f6dene\u011fin al\u0131nmas\u0131 s\u0131ras\u0131nda da yeni k\u0131dem tazminat\u0131 sistemi uygulan\u0131r.&nbsp;<strong>mesleki emeklilik katk\u0131 paylar\u0131&nbsp;<\/strong>(1.53 %) \u00f6denmelidir. Bu durumda, BV katk\u0131 paylar\u0131 i\u00e7in kavramsal de\u011ferlendirme temeli genellikle \u00f6nceki \u00e7ocuk i\u00e7in do\u011fum izninin ba\u015flamas\u0131ndan \u00f6nceki son takvim ay\u0131 art\u0131 orant\u0131l\u0131 \u00f6zel \u00f6demelere dayan\u0131r.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\u00d6zel ara\u00e7lar<\/h4>\n\n\n\n<p>\u00dccret vergisi k\u0131lavuzlar\u0131nda, 2024 say\u0131l\u0131 LStR bak\u0131m kararnamesi, \u00f6zel bir arac\u0131n yaln\u0131zca ara\u00e7ta kal\u0131c\u0131 olarak monte edilmi\u015f demirba\u015flar (\u00f6rne\u011fin at\u00f6lye, raflar vb.) varsa var oldu\u011funu belirten ek bir giri\u015f i\u00e7erir. Kolayca s\u00f6k\u00fclebilen tesisatlar \u00f6zel bir ara\u00e7 olarak s\u0131n\u0131fland\u0131r\u0131lmak i\u00e7in yeterli de\u011fildir.<br><em>A\u00e7\u0131klama<\/em>\u00d6zel ara\u00e7 olarak tan\u0131nmak, ara\u00e7la ba\u015fka hi\u00e7bir \u00f6zel yolculuk yap\u0131lmamas\u0131 ko\u015fuluyla, ev ile i\u015f aras\u0131ndaki yolculuklar i\u00e7in vergilendirilebilir bir ayni fayda olmad\u0131\u011f\u0131 anlam\u0131na gelir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">T<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Paray\u0131 ara<\/h4>\n\n\n\n<p>1 Ocak 2025 tarihinden itibaren ge\u00e7erli olmak \u00fczere, yurt i\u00e7i i\u015f seyahatleri i\u00e7in vergiden muaf g\u00fcnl\u00fck harc\u0131rah oranlar\u0131 26,40 Avro'dan&nbsp;<strong>30,00 EUR<\/strong>.<br><em>A\u00e7\u0131klama<\/em>Bu de\u011fi\u015fiklik sadece harc\u0131rahlar\u0131n vergi muafiyetine ili\u015fkin tutar s\u0131n\u0131r\u0131n\u0131 etkilemektedir. \u00c7al\u0131\u015fanlar\u0131n hak ettikleri g\u00fcnl\u00fck harc\u0131rah miktar\u0131 hala ilgili i\u015f kanunu h\u00fck\u00fcmleri (toplu i\u015f s\u00f6zle\u015fmesi, i\u015f s\u00f6zle\u015fmesi, \u015firket seyahat giderleri y\u00f6nergesi, i\u015f s\u00f6zle\u015fmesi) taraf\u0131ndan belirlenmektedir.<br><strong>\u00c7al\u0131\u015fma \u00f6\u011fle yemekleri i\u00e7in g\u00fcnl\u00fck \u00f6denek indirimi:&nbsp;<\/strong>\u0130\u015fveren taraf\u0131ndan \u00f6denen \u00e7al\u0131\u015fma yeme\u011fi i\u00e7in vergi muafiyetinin d\u00fc\u015f\u00fcr\u00fclmesine ili\u015fkin tutar 1 Ocak 2025 tarihinden itibaren 13,20 Avro'dan 15,00 Avro'ya y\u00fckseltilecektir.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Tele \u00c7al\u0131\u015fma Yasas\u0131<\/h4>\n\n\n\n<p>Tele \u00c7al\u0131\u015fma Yasas\u0131 (Federal Yasa Gazetesi I No. 110\/2024), 1 Ocak 2025 tarihinden itibaren ge\u00e7erli olmak \u00fczere, yasal Home Office d\u00fczenlemelerini herhangi bir yerden tele \u00e7al\u0131\u015fmay\u0131 kapsayacak \u015fekilde geni\u015fletmektedir. Yasa koyucu taraf\u0131ndan se\u00e7ilen \u201eTele \u00c7al\u0131\u015fma Yasas\u0131\u201c ismi tamamen yeni ve ba\u011f\u0131ms\u0131z bir yasa olu\u015fturuldu\u011funu d\u00fc\u015f\u00fcnd\u00fcrse de, asl\u0131nda bu yasa sadece mevcut \u00e7e\u015fitli yasalar\u0131n (AVRAG, ASVG, EStG vb.) uyarland\u0131\u011f\u0131 toplu bir yasa de\u011fi\u015fikli\u011fidir.<br>En \u00f6nemli de\u011fi\u015fikliklere 1 Ocak 2025 tarihinden itibaren genel bir bak\u0131\u015f:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>As&nbsp;<strong>Tele-\u00e7al\u0131\u015fma i\u00e7in konumlar&nbsp;<\/strong>1 Ocak 2025 tarihinden itibaren, \u00e7al\u0131\u015fan\u0131n ana veya ikincil ikametgah\u0131 veya akrabalar\u0131n\u0131n ikametgah\u0131na ek olarak, ortak \u00e7al\u0131\u015fma alan\u0131 tesisleri veya kendi se\u00e7ti\u011fi di\u011fer yerler (\u00f6rne\u011fin bir kahve evi) de yasa anlam\u0131nda bir i\u015f yeri olarak kabul edilebilir. Bununla birlikte, \u00e7al\u0131\u015fana izin verilen i\u015f yerlerinin otomatik olarak geni\u015fletilmesi s\u00f6z konusu de\u011fildir, ancak yasal geni\u015fletme se\u00e7ene\u011finin kullan\u0131l\u0131p kullan\u0131lmayaca\u011f\u0131 ve ne \u00f6l\u00e7\u00fcde kullan\u0131laca\u011f\u0131 (hala) bireysel bir anla\u015fma konusudur.<\/li>\n\n\n\n<li>\u0130\u00e7in\u00a0<strong>Tele-\u00e7al\u0131\u015fma s\u0131ras\u0131nda i\u015f kazalar\u0131\u00a0<\/strong>yeni bir yasal farkl\u0131la\u015fma s\u00f6z konusudur. \u201eYak\u0131n\u201c kriteri, kilometre veya seyahat s\u00fcresi a\u00e7\u0131s\u0131ndan sabit bir mesafeye de\u011fil, evden tele-\u00e7al\u0131\u015fma yerine olan mesafenin zaman ve konum a\u00e7\u0131s\u0131ndan ev ile i\u015f yeri aras\u0131ndaki bireysel yolculukla kar\u015f\u0131la\u015ft\u0131r\u0131labilir olup olmad\u0131\u011f\u0131na dayanmaktad\u0131r. Dar ve geni\u015f anlamda tele \u00e7al\u0131\u015fma aras\u0131ndaki ayr\u0131m\u0131n \u00f6nemi, kaza sigortas\u0131 kapsam\u0131n\u0131n genellikle sadece dar anlamda tele \u00e7al\u0131\u015fma i\u00e7in ge\u00e7erli olaca\u011f\u0131 ger\u00e7e\u011finde yatmaktad\u0131r. Uzaktan \u00e7al\u0131\u015fman\u0131n kendisi (ister dar ister geni\u015f anlamda olsun) her zaman kaza sigortas\u0131 kapsam\u0131na tabidir. A\u015fa\u011f\u0131daki hususlar aras\u0131nda ayr\u0131m yap\u0131l\u0131r\n<ul class=\"wp-block-list\">\n<li>Dar anlamda uzaktan \u00e7al\u0131\u015fma (kendi evi, yak\u0131n bir akraban\u0131n evi, yak\u0131ndaki ortak \u00e7al\u0131\u015fma alan\u0131) ve<\/li>\n\n\n\n<li>daha geni\u015f anlamda tele-\u00e7al\u0131\u015fma (\u00e7al\u0131\u015fanlar\u0131n kendileri taraf\u0131ndan se\u00e7ilen ve tele-\u00e7al\u0131\u015fman\u0131n ger\u00e7ekle\u015fti\u011fi di\u011fer t\u00fcm yerler).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>EStG'de kullan\u0131lan \u201ehome office lump sum\u201c ve \u201ehome office days\u201c terimleri \u201e<strong>Uzaktan \u00e7al\u0131\u015fma \u00f6dene\u011fi<\/strong>\u201c ve \u201e<strong>Tele-\u00e7al\u0131\u015fma g\u00fcnleri<\/strong>\u201c de\u011fi\u015ftirilmi\u015ftir. Buna g\u00f6re, y\u0131ll\u0131k maa\u015f bordrosu L16'da da kavramsal bir d\u00fczenleme yap\u0131lacakt\u0131r (1 Ocak 2025 versiyonunda). Vergiden muaf tele-\u00e7al\u0131\u015fma g\u00f6t\u00fcr\u00fc tutar\u0131n\u0131n miktar\u0131 eskisi gibi kalacakt\u0131r (takvim y\u0131l\u0131 ba\u015f\u0131na azami 300,00 Euro'ya kadar, saf tele-\u00e7al\u0131\u015fma g\u00fcn\u00fc ba\u015f\u0131na 3,00 Euro). Bir g\u00fcn\u00fcn tele-\u00e7al\u0131\u015fma g\u00fcn\u00fc olarak say\u0131labilmesi i\u00e7in o g\u00fcn yaln\u0131zca tele-\u00e7al\u0131\u015fma \u015feklinde \u00e7al\u0131\u015f\u0131lm\u0131\u015f olmas\u0131 gerekmektedir. Bu nedenle, g\u00fcn i\u00e7inde i\u015f yerinde veya bir i\u015f seyahatinde yap\u0131lan \u00e7al\u0131\u015fma (sadece saatlik bazda olsa bile) vergi hukuku a\u00e7\u0131s\u0131ndan zararl\u0131d\u0131r, yani t\u00fcm g\u00fcn tele-\u00e7al\u0131\u015fma g\u00fcn\u00fc olarak say\u0131lmaz.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Enflasyon primleri<\/h4>\n\n\n\n<p><em>\u201e\u00c7al\u0131\u015fan ikramiyeleri\u201c ba\u015fl\u0131\u011f\u0131 alt\u0131na bak\u0131n\u0131z.<\/em><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">U<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">\u00dccretsiz izin<\/h4>\n\n\n\n<p>Bir aya kadar olan \u00fccretsiz izinler i\u00e7in 1 Ocak 2025 tarihinden itibaren \u00d6GK'ya ayr\u0131 bir bildirim yap\u0131lmas\u0131 gerekmektedir: \u201ege\u00e7ici de\u011fi\u015fiklik bildirimi\u201c sunulmal\u0131d\u0131r. Bu, \u00fccretsiz izin s\u00fcresi i\u00e7in \u015firket emeklilik plan\u0131ndan kayd\u0131n\u0131 sildirmeye hizmet eder (\u00e7al\u0131\u015fan sosyal sigorta plan\u0131nda kay\u0131tl\u0131 kal\u0131r) ve b\u00f6ylece bu s\u00fcrenin gelecekte \u00d6GK veri sisteminde BV yeterlilik s\u00fcresi olarak dikkate al\u0131nmamas\u0131n\u0131 sa\u011flar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00dc<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Yar\u0131 zamanl\u0131 \u00e7al\u0131\u015fanlar i\u00e7in fazla mesai mi?<\/h4>\n\n\n\n<p>Avrupa Adalet Divan\u0131 (ECJ) iki karar\u0131nda (Federal Almanya Cumhuriyeti'ndeki i\u015f hukuku davalar\u0131na ili\u015fkin), yar\u0131 zamanl\u0131 \u00e7al\u0131\u015fanlar\u0131n fazla mesai i\u00e7in (yani s\u00f6zle\u015fmeyle kararla\u015ft\u0131r\u0131lan \u00e7al\u0131\u015fma saatleri a\u015f\u0131ld\u0131\u011f\u0131nda) tam zamanl\u0131 \u00e7al\u0131\u015fanlarla ayn\u0131 primleri (nakit veya zaman tazminat\u0131 olarak) almalar\u0131 gerekti\u011fi g\u00f6r\u00fc\u015f\u00fcn\u00fc benimsemi\u015ftir. Bu kararlar Avusturya'da da tart\u0131\u015fmalara yol a\u00e7m\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p><strong>Uygulama i\u00e7in not<\/strong>ATAD karar\u0131 ne olursa olsun, Avusturya'daki \u015firketlerin harekete ge\u00e7mesi i\u00e7in \u015fu anda somut bir ihtiya\u00e7 bulunmamaktad\u0131r. AB \u00fcye \u00fclkeleri \u00f6ncelikle ATAD kararlar\u0131n\u0131n somut etkilerini analiz etmeli ve ard\u0131ndan yasalarda yap\u0131lacak de\u011fi\u015fiklikleri tart\u0131\u015fmal\u0131d\u0131r. Bu da y\u0131llar s\u00fcrebilir. Bu nedenle, \u00f6ng\u00f6r\u00fclebilir gelecekte uygulamada (hen\u00fcz) hi\u00e7bir \u015feyin de\u011fi\u015fmeyece\u011fi varsay\u0131labilir. Bu nedenle \u015fimdilik, yar\u0131 zamanl\u0131 \u00e7al\u0131\u015fanlar \u00c7al\u0131\u015fma Saatleri Yasas\u0131'nda \u00f6ng\u00f6r\u00fclen 25 %'lik fazla mesai ikramiyesini alacak, ancak 50 %'lik fazla mesai ikramiyesini alamayacakt\u0131r (yar\u0131 zamanl\u0131 \u00e7al\u0131\u015fanlar fazla mesai ikramiyesini yaln\u0131zca tam zamanl\u0131 \u00e7al\u0131\u015fanlar i\u00e7in ge\u00e7erli olan g\u00fcnl\u00fck veya haftal\u0131k normal \u00e7al\u0131\u015fma s\u00fcresi s\u0131n\u0131r\u0131n\u0131n a\u015f\u0131lmas\u0131 halinde alacakt\u0131r).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">V<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">SI'daki gecikme faizleri<\/h4>\n\n\n\n<p>Gecikmi\u015f sosyal g\u00fcvenlik primlerine uygulanan gecikme faizi oran\u0131 2025 y\u0131l\u0131 ba\u015f\u0131ndan itibaren 7,88 %'den 7,03 %'ye d\u00fc\u015fecektir.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Erken do\u011fum izni<\/h4>\n\n\n\n<p>Bir \u00e7al\u0131\u015fan ebeveyn izni s\u0131ras\u0131nda tekrar hamile kal\u0131rsa ve resmi veya uzman bir doktor taraf\u0131ndan i\u015ften muafiyet belgesi (bireysel \u00e7al\u0131\u015fma yasa\u011f\u0131) d\u00fczenlenirse, ebeveyn izninin erken sona erdirilmesine art\u0131k izin verilmez. Bunun nedeni, 5 Temmuz 2024 tarihinden itibaren bireysel \u00e7al\u0131\u015fma yasa\u011f\u0131n\u0131n devam eden ebeveyn iznine (\u00f6nceki \u00e7ocuk i\u00e7in) tabi olmas\u0131d\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">W<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Haftal\u0131k \u00f6denek<\/h4>\n\n\n\n<p><em>\u201eHaftal\u0131k \u00f6denek i\u00e7in \u00e7al\u0131\u015fma ve \u00fccret onay\u0131\u201c ve \u201e\u00d6zel haftal\u0131k \u00f6denek\u201c anahtar kelimeleri alt\u0131na bak\u0131n\u0131z.<\/em><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Konut s\u00fcbvansiyon katk\u0131s\u0131<\/h4>\n\n\n\n<p>Konut s\u00fcbvansiyonu katk\u0131s\u0131 2025 y\u0131l\u0131 i\u00e7in de\u011fi\u015fmeyecek ve bu nedenle hem i\u015fverenler hem de \u00e7al\u0131\u015fanlar i\u00e7in 0,5 % olarak Avusturya genelinde tek tip olmaya devam edecektir. Neyse ki dokuz federal eyalet, konut s\u00fcbvansiyonu katk\u0131s\u0131n\u0131 2025 y\u0131l\u0131 i\u00e7in her federal eyalet i\u00e7in farkl\u0131 \u015fekilde belirleme se\u00e7ene\u011fini (1 Ocak 2018'den beri var olan) kullanm\u0131yor.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Ya\u015fam alan\u0131n\u0131n de\u011ferlemesi<\/h4>\n\n\n\n<p><em>\u201eResmi ikamet\u201c anahtar kelimesinin alt\u0131na bak\u0131n\u0131z.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Z<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Faiz tasarrufu (avans veya i\u015fveren kredisi)<\/h4>\n\n\n\n<p>BMF'ye g\u00f6re, de\u011fi\u015fken bir faiz oran\u0131 \u00fczerinde mutab\u0131k kal\u0131nan kredi veya avanslar i\u00e7in 2025 y\u0131l\u0131nda y\u00fczde 4,5 % (2024'teki ile ayn\u0131) oran\u0131 ge\u00e7erlidir.<br>Faizsiz veya sabit faizli kredi veya avanslar i\u00e7in ise 1 Ocak 2024 tarihinden itibaren Avusturya Merkez Bankas\u0131 taraf\u0131ndan kredi veya avans anla\u015fmas\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 ay i\u00e7in ilk kez yay\u0131nlanan \u00f6zel konut faiz oran\u0131 (on y\u0131ldan uzun s\u00fcreli sabit faiz oranlar\u0131 i\u00e7in) eksi 1\/10 indirim uygulan\u0131r. Bu \u201etarihsel\u201c y\u00fczde oran\u0131, faizsiz veya sabit bir faiz oran\u0131 kararla\u015ft\u0131r\u0131lan kredi veya avans\u0131n t\u00fcm s\u00fcresi boyunca tutarl\u0131 bir \u015fekilde uygulanmal\u0131d\u0131r.<\/p>\n\n\n\n<p>G\u00fcncelleme: 28\/07\/2025<br>Olu\u015fturulma tarihi: 02.01.2025<br><sup>Kaynak: Kraft &amp; Kronberger \u00f6zel yay\u0131nlar\u0131<br>Foto\u011fraf: Brett Jordan<\/sup><\/p>","protected":false},"excerpt":{"rendered":"<p>Alles Wichtige in der Personalverrechnung f\u00fcr das neue Jahr 2025 lesen Sie hier:<br \/>\n von A bis Z. <\/p>","protected":false},"author":10,"featured_media":640,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[89,1,19,16],"tags":[],"location":[],"class_list":["post-702","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 v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Personalverrechnung 2025 | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"Die relevanten Neuerungen in der Personalverrechnung 2025 stellen wir f\u00fcr Sie \u00fcbersichtlich sortiert von A bis Z vor.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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