{"id":949,"date":"2026-01-07T11:25:47","date_gmt":"2026-01-07T10:25:47","guid":{"rendered":"https:\/\/www.moore-salzburg.at\/?p=949"},"modified":"2026-02-26T07:39:31","modified_gmt":"2026-02-26T06:39:31","slug":"personalverrechnung-2026-von-a-bis-z","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/tr\/personalverrechnung-2026-von-a-bis-z\/","title":{"rendered":"Bordro muhasebesi 2026 A'dan Z'ye"},"content":{"rendered":"<p>Bu y\u0131l yap\u0131lan de\u011fi\u015fiklikler burada \u00f6zetlenmi\u015ftir. A\u015fa\u011f\u0131daki liste, Bordro 2026'da 1 Ocak 2026'dan itibaren ge\u00e7erli olacak de\u011fi\u015fen de\u011ferlere ve y\u00f6nergelere odaklanmaktad\u0131r. Farkl\u0131 y\u00fcr\u00fcrl\u00fc\u011fe giri\u015f tarihleri \u00f6zellikle belirtilmi\u015ftir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">A<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Sosyal sigorta kayd\u0131<\/h3>\n\n\n\n<p>2026 y\u0131l\u0131ndan itibaren, \u201ckararla\u015ft\u0131r\u0131lan \u00e7al\u0131\u015fma saatlerinin kapsam\u0131\u201d sosyal g\u00fcvenlik kayd\u0131nda ek bilgi olarak girilmelidir. \u00d6rne\u011fin, haftada 38,5 saat i\u00e7in \u201c3850\u201d girilmelidir. Duruma g\u00f6re \u00e7al\u0131\u015fanlar i\u00e7in haftal\u0131k \u00e7al\u0131\u015fma saatleri yerine planlanan g\u00fcnl\u00fck \u00e7al\u0131\u015fma saatleri girilmelidir.<\/p>\n\n\n\n<p>Ancak, devam eden bir istihdam ili\u015fkisi s\u0131ras\u0131nda \u00e7al\u0131\u015fma saatlerinde yap\u0131lan de\u011fi\u015fikliklerin bildirilmesi gerekmemektedir. \u00c7al\u0131\u015fma saatlerinin kararla\u015ft\u0131r\u0131lan kapsam\u0131na ili\u015fkin bilgi, \u00e7al\u0131\u015fanlar\u0131n, i\u015f\u00e7ilerin ve \u00e7\u0131raklar\u0131n kayd\u0131 i\u00e7in zorunludur, ancak serbest \u00e7al\u0131\u015fanlar i\u00e7in zorunlu de\u011fildir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0130\u015fsizlik sigortas\u0131 - d\u00fc\u015f\u00fck \u00fccret (marjinal miktarlar)<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Ayl\u0131k katk\u0131 pay\u0131 taban\u0131<\/th><th>\u00c7al\u0131\u015fan \/ \u0130\u015f\u00e7i<\/th><th>\u00c7\u0131rak<\/th><\/tr><\/thead><tbody><tr><td>2.225,00 EUR'ya kadar<\/td><td>0 % (-2,95 %)<\/td><td>0 % (-1,15 %)<\/td><\/tr><tr><td>2.225,01 EUR ile 2.427,00 EUR aras\u0131nda<\/td><td>1 % (-1,95 %)<\/td><td>1 % (-0,15 %)<\/td><\/tr><tr><td>2.427,01 EUR ile 2.630,00 EUR aras\u0131nda<\/td><td>2 % (-0,95 %)<\/td><td>1.15 % (normal set)<\/td><\/tr><tr><td>2.630,00 EUR \u00fczerinde<\/td><td>2,95 % (normal set)<\/td><td>1.15 % (normal set)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u0130\u015fsizlik sigortas\u0131 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ve marjinal \u00e7oklu istihdam<\/h3>\n\n\n\n<p>1 Ocak 2026'dan itibaren marjinal istihdam sadece ba\u015fka bir marjinal istihdamla birlikte marjinal kazan\u00e7 e\u015fi\u011finin a\u015f\u0131lmas\u0131na yol a\u00e7arsa i\u015fsizlik sigortas\u0131na tabi olacakt\u0131r. Marjinal istihdam\u0131n tam sigortal\u0131 istihdamla (zaten i\u015fsizlik sigortas\u0131na tabidir) birlikte ger\u00e7ekle\u015ftirilmesi halinde, bu marjinal istihdam art\u0131k i\u015fsizlik sigortas\u0131na tabi de\u011fildir ve i\u015fsizlik sigortas\u0131 i\u00e7in de\u011ferlendirme temelini art\u0131rmaz.<\/p>\n\n\n\n<p>Sa\u011fl\u0131k ve emeklilik sigortas\u0131 alan\u0131nda birka\u00e7 marjinal i\u015fin dikkate al\u0131nmas\u0131n\u0131n bundan ba\u011f\u0131ms\u0131z oldu\u011fu ve ge\u00e7erli olmaya devam etti\u011fi de\u011fi\u015fmeden kalmaktad\u0131r. \u0130\u015fler toplamda marjinal kazan\u00e7 e\u015fi\u011fini a\u015f\u0131yorsa, daha \u00f6nce oldu\u011fu gibi dikkate al\u0131nmal\u0131d\u0131r. <\/p>\n\n\n\n<p class=\"has-light-blue-background-color has-background\"><a href=\"https:\/\/www.moore-salzburg.at\/tr\/zuverdienst-arbeitslosigkeit-2026\/\">Bu konuyla ilgili blog makalemize de bak\u0131n\u0131z. <\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">K\u0131smi emeklilik reformu<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">A. 2026'dan itibaren s\u00fcrekli k\u0131smi emeklilik programlar\u0131 (ATZ) i\u00e7in de\u011fi\u015fiklikler<\/h4>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>1 | Maksimum \u00e7al\u0131\u015fma s\u00fcresinin azalt\u0131lmas\u0131<\/strong><\/p>\n\n\n\n<p>S\u00fcrekli k\u0131smi emeklili\u011fin \u201cuygun\u201d s\u00fcresi 2026 ve 2028 y\u0131llar\u0131 aras\u0131nda kademeli olarak \u00fc\u00e7 y\u0131la indirilecektir (daha \u00f6nce: be\u015f).<\/p>\n\n\n\n<p class=\"has-prussian-blue-color has-text-color has-link-color wp-elements-cff75db23c658e1475b6ca3728340655\"><strong>Ge\u00e7i\u015f a\u015famas\u0131<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ATZ'nin ba\u015flang\u0131c\u0131 2026: \u201cUygun\u201d k\u0131smi emeklili\u011fin maksimum s\u00fcresi 4,5 y\u0131ld\u0131r.<\/li>\n\n\n\n<li>STC 2027\u201cnin ba\u015flang\u0131c\u0131: \u201dUygun\" STC'nin maksimum s\u00fcresi 4 y\u0131ld\u0131r.<\/li>\n\n\n\n<li>ATZ'nin ba\u015flang\u0131c\u0131 2028: \u201cS\u00fcbvanse edilebilir\u201d ATZ'nin maksimum s\u00fcresi 3,5 y\u0131ld\u0131r.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-prussian-blue-color has-text-color has-link-color wp-elements-4479206cc7d58e7d0552b87e9bfc8e72\"><strong>Kal\u0131c\u0131 hak<\/strong><\/p>\n\n\n\n<p>2029\u201cdan itibaren k\u0131smi emeklili\u011fin ba\u015flamas\u0131: \u201dUygun\u201c k\u0131smi emeklili\u011fin maksimum s\u00fcresi \u00fc\u00e7 y\u0131ld\u0131r, yani koridor emeklilik tarihinden veya standart emeklilik ya\u015f\u0131na ula\u015fmadan \u00f6nceki son \u00fc\u00e7 y\u0131l i\u00e7inde. Koridor emeklilik tarihine ula\u015f\u0131ld\u0131\u011f\u0131nda k\u0131smi emeklilik art\u0131k \u201duygun\" de\u011fildir.<\/p>\n\n\n\n<p>Ge\u00e7i\u015f a\u015famas\u0131nda (2026\u201cdan 2028\u201de kadar k\u0131smi emeklilik ba\u015flang\u0131c\u0131), k\u0131smi emeklili\u011fin m\u00fcmk\u00fcn olan en erken ba\u015flang\u0131c\u0131 standart emeklilikten be\u015f y\u0131l \u00f6nce m\u00fcmk\u00fcnd\u00fcr, ancak k\u0131smi emeklili\u011fin sonunda erken emeklilik hakk\u0131 yoksa s\u00fcbvansiyonda bo\u015fluk riski vard\u0131r. Ge\u00e7i\u015f a\u015famas\u0131nda, koridor emeklilik i\u00e7in gerekli ko\u015fullar\u0131n yerine getirilmesi (fiilen \u00e7ekilmeden) \"s\u00fcbvansiyonlu\" k\u0131smi emeklili\u011fe engel de\u011fildir.<\/p>\n\n\n\n<p><strong>2 | Gerekli i\u015fsizlik sigortas\u0131 y\u0131l say\u0131s\u0131 artt\u0131<\/strong><\/p>\n\n\n\n<p>\u0130\u015fsizlik sigortas\u0131 primlerine tabi gerekli \u00e7al\u0131\u015fma s\u00fcreleri, 2026 y\u0131l\u0131ndan itibaren s\u00fcrekli k\u0131smi emeklilik planlar\u0131 i\u00e7in mevcut 780 haftadan (= 15 y\u0131l) kademeli olarak 884 haftaya (= 17 y\u0131l) y\u00fckseltilecektir. 1 Ocak 2029 tarihinden itibaren k\u0131smi emeklilik durumunda 884 hafta gereklidir.<\/p>\n\n\n\n<p><strong>3 | \u201c\u00dcst de\u011fer\u201d i\u00e7in yeni hesaplama modu\u201d<\/strong><\/p>\n\n\n\n<p>Ba\u015flang\u0131\u00e7 tarihi 2026'dan itibaren olan s\u00fcrekli k\u0131smi emeklilik i\u00e7in a\u015fa\u011f\u0131dakiler ge\u00e7erlidir: \u00dccret e\u015fitlemesinin belirlenmesi i\u00e7in \u00fcst de\u011fer, yaln\u0131zca normal \u00e7al\u0131\u015fma saatleri i\u00e7in \u00f6denen \u00fccret \u00fczerinden hesaplan\u0131r.<br>Bu da fazla mesai, fazla mesai sabit \u00fccretleri ve KV fazla mesailerinin dikkate al\u0131nmayaca\u011f\u0131 anlam\u0131na gelmektedir; AMS'ye g\u00f6re bunlar da t\u00fcm maa\u015f \u00fczerinden hesaplanmal\u0131d\u0131r. Bununla birlikte, TC fazla mesai \u00fccreti (muhtemelen 25 % ikramiyesi olmadan sadece temel fazla mesai \u00fccretleri) AB hukuku nedeniyle dahil edilmelidir, ancak AMS veya Sosyal \u0130\u015fler Bakanl\u0131\u011f\u0131'ndan resmi a\u00e7\u0131klamalar hen\u00fcz mevcut de\u011fildir.<\/p>\n\n\n\n<p><strong>4 | AMS ikame oran\u0131n\u0131n ayarlanmas\u0131<\/strong><\/p>\n\n\n\n<p>Koridor emeklilik \u015fartlar\u0131na ula\u015f\u0131lmas\u0131ndan itibaren 100 % olan \u00f6nceki ikame oran\u0131 art\u0131k ge\u00e7erli de\u011fildir. 2026'dan 2028'e kadar ba\u015flayan s\u00fcrekli ATZ i\u00e7in bu y\u0131llardaki ikame oran\u0131 80 %'dir. 2029'dan itibaren bu oran tekrar 90 %'ye y\u00fckselecektir.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">B. \u0130kincil istihdam\u0131n yasaklanmas\u0131 <\/h4>\n\n\n\n<p>Bu yasak a\u015fa\u011f\u0131dakiler i\u00e7in ge\u00e7erlidir <em>hepsi <\/em>K\u0131smi emeklilik. 2026\u201cdan itibaren, k\u0131smi emeklilik s\u0131ras\u0131nda ba\u015fka i\u015fverenlerle (ger\u00e7ek veya serbest, marjinal veya tam sigortal\u0131) daha fazla \u00e7al\u0131\u015fmaya, ancak k\u0131smi emeklili\u011fin ba\u015flamas\u0131ndan \u00f6nceki y\u0131l i\u00e7inde zaten d\u00fczenli olarak mevcutsa izin verilecektir. AMS'nin yorumuna g\u00f6re, \u201dd\u00fczenli olarak\" k\u0131smi emeklili\u011fin ba\u015flamas\u0131ndan \u00f6nceki y\u0131l i\u00e7inde en az 28 g\u00fcn \u00e7al\u0131\u015f\u0131lmas\u0131 anlam\u0131na gelmektedir (mevsimlik istihdam durumunda bile). Bu ko\u015fulun yerine getirilmemesi halinde, i\u015fveren k\u0131smi emeklilik yard\u0131m\u0131 hakk\u0131n\u0131 kaybeder ve \u00fccret e\u015fitlemesi ve art\u0131r\u0131lm\u0131\u015f SI katk\u0131 taban\u0131 da kaybedilir. \u00c7al\u0131\u015fanlar, herhangi bir ek istihdam\u0131 derhal AMS'ye bildirmelidir. Serbest meslek, k\u0131smi emeklilik kapsam\u0131nda ikincil istihdam yasa\u011f\u0131 kapsam\u0131nda de\u011fildir. Rekabet yasa\u011f\u0131 gibi i\u015f hukuku gereklilikleri bundan etkilenmez.<\/p>\n\n\n\n<p>Bir ge\u00e7i\u015f d\u00fczenlemesi olarak, mevcut kabul edilemez ikincil istihdam - yani k\u0131smi emeklilik program\u0131n\u0131n ba\u015flamas\u0131ndan \u00f6nceki y\u0131lda zaten d\u00fczenli olarak yap\u0131lmayan faaliyetler - s\u00fcbvansiyonun kaybedilmemesi i\u00e7in 30 Haziran 2026'ya kadar sonland\u0131r\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Yeniden de\u011ferleme rakam\u0131<\/h3>\n\n\n\n<p>\u00d6rne\u011fin azami prim matrah\u0131, i\u015fsizlik sigortas\u0131 d\u00fc\u015f\u00fck \u00fccret e\u015fik de\u011ferleri, e-kart hizmet bedeli vb. i\u00e7in kullan\u0131lan primle ilgili sosyal sigorta de\u011ferlerinin yeniden de\u011ferlemesi i\u00e7in ilgili yeniden de\u011ferleme rakam\u0131 takvim y\u0131l\u0131 i\u00e7in 1.073't\u00fcr. \u00d6zel bir yasal d\u00fczenleme nedeniyle, d\u00fc\u015f\u00fck gelir e\u015fi\u011fi 2026 y\u0131l\u0131nda yeniden de\u011ferlemeden muaf tutulmaktad\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">B<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Engellilik tazminat vergisi<\/h3>\n\n\n\n<p>A\u00e7\u0131k \u201czorunlu pozisyon\u201d ba\u015f\u0131na ayl\u0131k dengeleme vergisi 2026'd\u0131r:<\/p>\n\n\n\n<figure style=\"margin-top:var(--wp--preset--spacing--10);margin-bottom:var(--wp--preset--spacing--10)\" class=\"wp-block-table\"><table><tbody><tr><td>25 ila 99 \u00e7al\u0131\u015fan\u0131 olan i\u015fverenler i\u00e7in<\/td><td class=\"has-text-align-right\" data-align=\"right\">344,00 EUR<\/td><\/tr><tr><td>100 ila 399 \u00e7al\u0131\u015fan\u0131 olan i\u015fverenler i\u00e7in<\/td><td class=\"has-text-align-right\" data-align=\"right\">485,00 EUR<\/td><\/tr><tr><td>400 veya daha fazla \u00e7al\u0131\u015fan\u0131 olan i\u015fverenler i\u00e7in<\/td><td class=\"has-text-align-right\" data-align=\"right\">512,00 EUR<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>2026'ya ait denkle\u015ftirme vergisi 2027'de Sosyal Bakanl\u0131k Servisi'nin bildirimi ile uygulanacakt\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">E\u011fitim izni ve yar\u0131 zamanl\u0131 e\u011fitim YEN\u0130<\/h3>\n\n\n\n<p>AMSG ve AVRAG'da yap\u0131lan bir de\u011fi\u015fiklikle e\u011fitim izni ve yar\u0131 zamanl\u0131 e\u011fitim izni i\u00e7in yeni \u00e7er\u00e7eve ko\u015fullar \u00f6ng\u00f6r\u00fclmektedir. S\u00fcrekli e\u011fitim \u00f6dene\u011fi ya da yar\u0131 zamanl\u0131 s\u00fcrekli e\u011fitim \u00f6dene\u011fi, eski s\u00fcrekli e\u011fitim \u00f6dene\u011fi ya da yar\u0131 zamanl\u0131 s\u00fcrekli e\u011fitim \u00f6dene\u011finin yerine ya da onun halefi olarak tasarlanm\u0131\u015ft\u0131r. \u00d6denek i\u00e7in yasal bir hak s\u00f6z konusu de\u011fildir.<\/p>\n\n\n\n<p>Yasa de\u011fi\u015fikli\u011fi 1 Ocak 2026'da y\u00fcr\u00fcrl\u00fc\u011fe girse bile, e\u011fitim izninin ve yar\u0131 zamanl\u0131 e\u011fitimin te\u015fvik edilmesine ili\u015fkin AMS federal y\u00f6nergesi, teknik uygulamaya ba\u011fl\u0131 olarak en erken 1 May\u0131s 2026'ya kadar y\u00fcr\u00fcrl\u00fc\u011fe girmeyecektir. AMS'nin verdi\u011fi bilgiye g\u00f6re, muhtemelen 8 Haziran 2026'ya kadar s\u00fcbvansiyon ve e\u011fitim ve ileri e\u011fitimin m\u00fcmk\u00fcn olan en erken ba\u015flang\u0131c\u0131 i\u00e7in ba\u015fvuruda bulunmak m\u00fcmk\u00fcn olmayacakt\u0131r.<\/p>\n\n\n\n<p class=\"has-light-blue-background-color has-background\"><a href=\"https:\/\/www.ams.at\/arbeitsuchende\/aus-und-weiterbildung\/so-foerdern-wir-ihre-aus--und-weiterbildung-\/weiterbildungszeit-weiterbildungsteilzeit\">AMS ana sayfas\u0131na ba\u011flant\u0131<\/a><a href=\"https:\/\/www.ams.at\/arbeitsuchende\/aus-und-weiterbildung\/so-foerdern-wir-ihre-aus--und-weiterbildung-\/weiterbildungszeit-weiterbildungsteilzeit\" target=\"_blank\" rel=\"noreferrer noopener\">e<\/a> <\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Yasal \u00e7er\u00e7eve ko\u015fullar\u0131:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00d6n ko\u015ful olarak aranan kesintisiz istihdam \u015fart\u0131, mevcut i\u015f ili\u015fkisinde alt\u0131 aydan 12 aya \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/li>\n\n\n\n<li><strong>Finansman oda\u011f\u0131<\/strong> | D\u00fc\u015f\u00fck nitelikli \u00e7al\u0131\u015fanlar ana yararlan\u0131c\u0131lard\u0131r. Akademisyenler, son 12 ay\u0131 mevcut i\u015f ili\u015fkisinde olmak \u00fczere toplamda en az d\u00f6rt y\u0131l i\u015fsizlik sigortas\u0131 kapsam\u0131nda \u00e7al\u0131\u015fm\u0131\u015f olmak gibi daha kat\u0131 ko\u015fullar\u0131 yerine getirmelidir.<\/li>\n\n\n\n<li><strong>Y\u00fcksek gelirliler i\u00e7in i\u015fveren maliyet payla\u015f\u0131m\u0131<\/strong> | ASVG azami katk\u0131 taban\u0131n\u0131n yar\u0131s\u0131ndan itibaren, toplam s\u00fcbvansiyonun 15 %'si i\u015fveren taraf\u0131ndan \u00e7al\u0131\u015fana do\u011frudan s\u00fcbvansiyon olarak ortakla\u015fa finanse edilmelidir (ilave e\u011fitim s\u00fcbvansiyonu); AMS s\u00fcbvansiyonu buna g\u00f6re azalt\u0131l\u0131r. \u015eirket e\u011fitim \u00f6dene\u011fi \u00fccret vergisinden muaft\u0131r ve \u015firket emeklilik plan\u0131na ve sosyal sigortaya yap\u0131lan katk\u0131lardan muaft\u0131r (sosyal g\u00fcvenlik katk\u0131lar\u0131 AMS taraf\u0131ndan \u00f6denir). DB, DZ, KommSt alan\u0131nda, s\u00fcbvansiyon vergiye tabidir; bu konuda bir yasa de\u011fi\u015fikli\u011fi yap\u0131l\u0131p yap\u0131lmayaca\u011f\u0131 \u015fu anda belirsizdir.<\/li>\n\n\n\n<li><strong>\u0130\u015f hukuku s\u00f6zle\u015fmesinin i\u00e7eri\u011fi<\/strong> | \u00c7al\u0131\u015fan\u0131n e\u011fitim seviyesi, e\u011fitim program\u0131n\u0131n t\u00fcr\u00fc ve s\u00fcresi, e\u011fitim hedefi ve - yar\u0131 zamanl\u0131 e\u011fitim durumunda - azalt\u0131lm\u0131\u015f \u00e7al\u0131\u015fma saatlerinin kapsam\u0131 ve yeri kaydedilmelidir.<\/li>\n\n\n\n<li><strong>\u201cEbeveyn izni blo\u011fu\u201d<\/strong> | \u0130leri e\u011fitim s\u00fcresini do\u011frudan haftal\u0131k \u00f6denek veya \u00e7ocuk bak\u0131m \u00f6dene\u011fi al\u0131nmas\u0131yla ili\u015fkilendirmek art\u0131k m\u00fcmk\u00fcn de\u011fildir, \u00e7\u00fcnk\u00fc bunun hemen \u00f6ncesinde i\u015fsizlik sigortas\u0131 kapsam\u0131nda en az 26 hafta \u00e7al\u0131\u015f\u0131lm\u0131\u015f olmas\u0131 gerekmektedir.<\/li>\n\n\n\n<li><strong>Yard\u0131m miktar\u0131<\/strong> | Sadece asgari ve azami tutarlar kanunla belirlenmi\u015ftir (2026: g\u00fcnl\u00fck 41,49 ila 69,77 Avro). Kesin kriterler bir AMS k\u0131lavuzunda belirtilmi\u015ftir.<\/li>\n\n\n\n<li><strong>(K\u0131smi) e\u011fitim s\u00fcresi boyunca yar\u0131 zamanl\u0131 istihdam<\/strong> | Sadece izni alan i\u015fverenden ba\u015fka bir i\u015fverenle \u00e7al\u0131\u015f\u0131l\u0131yorsa ve e\u011fitim program\u0131n\u0131n ba\u015flamas\u0131ndan \u00f6nce en az 26 haftad\u0131r mevcutsa izin verilebilir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">D<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u0130\u015fveren g\u00f6sterge tablosu<\/h3>\n\n\n\n<p>Yeni \u00d6GK i\u015fveren g\u00f6sterge tablosu (DG dashboard) 1 Ekim 2025 tarihinde kullan\u0131ma sunulmu\u015ftur. T\u00fcm bilgi ve hizmetler tek bir kullan\u0131c\u0131 dostu platformda toplanm\u0131\u015ft\u0131r. \u015eu anda burada a\u015fa\u011f\u0131daki uygulamalar mevcuttur Katk\u0131 hesab\u0131, y\u00fcklenici hesab\u0131, ba\u015fvurular (\u00f6rn. izin belgesi), posta kutusu, takas, uluslararas\u0131, haberler, arama\/yard\u0131m. DG kontrol paneli s\u00fcrekli olarak geli\u015ftirilecek ve daha fazla fonksiyon eklenecektir.<\/p>\n\n\n\n<p class=\"has-light-blue-background-color has-background\"><a href=\"http:\/\/dgdashboard.sozialversicherung.at\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0130\u015fveren kontrol paneline ba\u011flant\u0131 <\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0130\u015fveren ek \u00fccreti (DZ)<\/h3>\n\n\n\n<p>\u0130\u015fveren ek \u00fccreti (DZ) veya \u201cOda vergisi 2\u201d 2026 y\u0131l\u0131nda Salzburg ve A\u015fa\u011f\u0131 Avusturya'da y\u00fczde 0,01 puan d\u00fc\u015fecektir. Di\u011fer t\u00fcm federal eyaletlerde DZ 2025 y\u0131l\u0131ndaki ile ayn\u0131 kalacakt\u0131r. 2026 y\u0131l\u0131 i\u00e7in DZ'ye genel bak\u0131\u015f:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Salzburg<\/td><td>0,35 %<\/td><td>Karintiya <\/td><td>0,37 %<\/td><td>A\u015eA\u011eI AVUSTURYA<\/td><td>0,33 %<\/td><\/tr><tr><td>YUKARI AVUSTURYA <\/td><td>0,31 %<\/td><td>Burgenland <\/td><td>0,40 %<\/td><td>Styria<\/td><td>0,34 %<\/td><\/tr><tr><td>Tirol <\/td><td>0,39 %<\/td><td>Vorarlberg <\/td><td>0,33 %<\/td><td>Viyana <\/td><td>0,36 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Resmi daire m\u00b2 k\u0131lavuz de\u011ferleri<\/h3>\n\n\n\n<p>Konut m\u00fclklerinin de\u011ferlemesine y\u00f6nelik metrekare k\u0131lavuz de\u011ferleri 2026 y\u0131l\u0131nda da de\u011fi\u015fmeyecektir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Salzburg<\/td><td>9,22 EUR<\/td><td>Karintiya <\/td><td>7,81 EUR<\/td><td>A\u015eA\u011eI AVUSTURYA<\/td><td>6,85 EUR<\/td><\/tr><tr><td>YUKARI AVUSTURYA <\/td><td>7,23 EUR<\/td><td>Burgenland <\/td><td>EUR 6,09<\/td><td>Styria<\/td><td>EUR 9,21<\/td><\/tr><tr><td>Tirol <\/td><td>8,14 EUR<\/td><td>Vorarlberg <\/td><td>10,25 AVRO<\/td><td>Viyana <\/td><td>6,67 EUR<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">E<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">E-Kart hizmet \u00fccreti<\/h3>\n\n\n\n<p>Kas\u0131m 2026'da 2027 i\u00e7in pe\u015fin tahsilat: 26,85 Avro. <\/p>\n\n\n\n<p>Emekliler de 2026 y\u0131l\u0131ndan itibaren hizmet bedelini \u00f6demek zorundad\u0131r. Emeklilik sigortas\u0131 kurumu, 2027 takvim y\u0131l\u0131 i\u00e7in \u00fccreti ilk kez 15 Kas\u0131m 2026 tarihinde tahsil edecektir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Elektrikli ara\u00e7lar (\u201cevde \u015farj\u201d)<\/h3>\n\n\n\n<p>Parasal Olmayan \u00dccret De\u011ferleri Y\u00f6netmeli\u011fi'nin 4c maddesi uyar\u0131nca \u015fu ge\u00e7erlidir: \u0130\u015fveren, \u00e7al\u0131\u015fana ait bir \u015farj tesisinde \u015firketin elektrikli arac\u0131n\u0131 \u015farj etme masraflar\u0131n\u0131 geri \u00f6derse veya \u00fcstlenirse, bu, resmi elektrik fiyat\u0131 tutar\u0131na kadar vergiden muaft\u0131r. Bunun i\u00e7in \u00f6n ko\u015ful, elektrikli araca y\u00fcklenen elektrik miktar\u0131n\u0131n kan\u0131tlanabilir bir \u015fekilde tahsis edilmesidir.<\/p>\n\n\n\n<p>2026'da ge\u00e7erli oran 32,806 cent\/kWh'dir (<em>2025: 35,889 cent\/kWh<\/em>).<\/p>\n\n\n\n<p>2023-2025 takvim y\u0131llar\u0131 i\u00e7in vergiden muaf ayl\u0131k 30,00 Avro sabit oranl\u0131 geri \u00f6deme alternatifi 31 Aral\u0131k 2025 tarihinde sona ermi\u015ftir. Bu se\u00e7enek, \u015farj miktar\u0131n\u0131n teknik olarak i\u015fverenin kendi elektrikli arac\u0131na tahsis edilemedi\u011fi durumlar i\u00e7in tasarlanm\u0131\u015ft\u0131. Bu nedenle, 2026'dan itibaren yaln\u0131zca \u015farj miktar\u0131n\u0131n teknik olarak i\u015fverenin kendi elektrikli arac\u0131na atfedilebilmesini gerektiren resmi elektrik fiyat\u0131 varyant\u0131, har\u00e7lardan muafiyet i\u00e7in m\u00fcmk\u00fcn olacakt\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Asgari ge\u00e7im d\u00fczeyi<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>2026'da \u00fccret haczi de\u011ferleri<\/th><th class=\"has-text-align-right\" data-align=\"right\">ayl\u0131k<\/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><td>Genel temel tutar<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 1,308.00<\/td><td class=\"has-text-align-right\" data-align=\"right\">305,00 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">43,00 EUR<\/td><\/tr><tr><td>Art\u0131r\u0131lm\u0131\u015f genel temel tutar<\/td><td class=\"has-text-align-right\" data-align=\"right\">1,526.00 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">356,00 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">50,00 EUR<\/td><\/tr><tr><td>Temel bak\u0131m tutar\u0131 (maks. 5 kez)<\/td><td class=\"has-text-align-right\" data-align=\"right\">261,00 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">61,00 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">8,00 EUR<\/td><\/tr><tr><td>Maksimum hesaplama temeli<\/td><td class=\"has-text-align-right\" data-align=\"right\">5.220,00 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">1.220,00 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 174.00<\/td><\/tr><tr><td>Mutlak asgari ge\u00e7im d\u00fczeyi<\/td><td class=\"has-text-align-right\" data-align=\"right\"><\/td><td class=\"has-text-align-right\" data-align=\"right\"><\/td><td class=\"has-text-align-right\" data-align=\"right\"><\/td><\/tr><tr><td>&gt; normal y\u00fcr\u00fctme ile<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 654.00<\/td><td class=\"has-text-align-right\" data-align=\"right\">152,50 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">21,50 EUR<\/td><\/tr><tr><td>&gt; bak\u0131m uygulamas\u0131 durumunda<\/td><td class=\"has-text-align-right\" data-align=\"right\">490,50 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">114,38 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">16,13 EUR<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-light-blue-background-color has-background\"><a href=\"\/tr\/Lohnpf\u00e4ndungstabellen f\u00fcr 2026\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ba\u011flant\u0131: 2026 i\u00e7in \u00fccret haczi tablolar\u0131 <\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">F<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Seyahat masraflar\u0131n\u0131n geri \u00f6denmesine ili\u015fkin y\u00f6netmelik<\/h3>\n\n\n\n<p>1 Ocak 2026\u201cdan itibaren, toplu ta\u015f\u0131ma ara\u00e7lar\u0131yla yap\u0131lan i\u015f seyahatleri i\u00e7in \u201dtoplu ta\u015f\u0131ma kilometre paras\u0131\" olarak adland\u0131r\u0131lan sabit oranl\u0131 bir ula\u015f\u0131m \u00f6dene\u011finin vergiden muaf olarak \u00f6denmesi veya bunun \u00e7al\u0131\u015fanlar\u0131n vergi de\u011ferlendirmesinde gelirle ilgili giderler olarak talep edilmesi se\u00e7ene\u011fi art\u0131k ge\u00e7erli olmayacakt\u0131r. <\/p>\n\n\n\n<p>Gelecekte \u015fu uygulama ge\u00e7erli olacakt\u0131r: Ger\u00e7ek seyahat masraflar\u0131n\u0131n geri \u00f6denmemesi veya dikkate al\u0131nmamas\u0131 durumunda (\u00f6rne\u011fin \u00e7al\u0131\u015fan\u0131n \u00f6zel olarak sat\u0131n al\u0131nm\u0131\u015f bir iklim bileti kullanmas\u0131 nedeniyle), seyahat masraflar\u0131 y\u00f6netmeli\u011fi yaln\u0131zca alternatif olarak en ucuz toplu ta\u015f\u0131ma ara\u00e7lar\u0131 i\u00e7in hayali seyahat masraflar\u0131n\u0131n kullan\u0131lmas\u0131na izin verecektir. Takvim y\u0131l\u0131 ba\u015f\u0131na masraflar\u0131n geri \u00f6denmesi, Avusturya Klasik \u0130klim Biletinin maliyeti ile s\u0131n\u0131rl\u0131d\u0131r (2026: 1.400,00 EUR).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Tatil \u00fccreti<\/h3>\n\n\n\n<p>Resmi tatil \u00fccretleri, 2026 y\u0131l\u0131ndan itibaren vergisiz \u00f6denek kapsam\u0131nda yeniden vergiden muaft\u0131r. Bu, BFG karar\u0131n\u0131n bir sonucu olarak 1 Ocak 2025'ten itibaren geriye d\u00f6n\u00fck olarak uygulanan resmi tatil \u00fccretlerine ili\u015fkin vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn 1 Ocak 2026'dan itibaren ortadan kalkaca\u011f\u0131 anlam\u0131na gelmektedir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Serbest \u00e7al\u0131\u015fma<\/h3>\n\n\n\n<p>Kanunda yap\u0131lan bir de\u011fi\u015fiklik, 2026 y\u0131l\u0131ndan itibaren serbest i\u015f ili\u015fkileri i\u00e7in i\u015f kanununda iki de\u011fi\u015fiklik \u00f6ng\u00f6rmektedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Serbest i\u015f ili\u015fkileri i\u00e7in a\u00e7\u0131k yasal iptal d\u00fczenlemesi<\/strong> | S\u00f6zle\u015fmenin taraflar\u0131ndan herhangi biri, asgari bir bildirim s\u00fcresine tabi olmak kayd\u0131yla serbest i\u015f ili\u015fkisini feshedebilir. \u0130hbar s\u00fcrelerine ve son tarihlere uyulmal\u0131d\u0131r: 4 hafta, 2 y\u0131ll\u0131k hizmetten sonra 6 hafta, her durumda takvim ay\u0131n\u0131n 15'inde veya son g\u00fcn\u00fcnde. Bu, 2026'daki t\u00fcm yeni serbest istihdam ili\u015fkileri i\u00e7in ge\u00e7erlidir. Mevcut serbest i\u015f ili\u015fkileri i\u00e7in, yeni kural yaln\u0131zca herhangi bir ihbar s\u00fcresi kararla\u015ft\u0131r\u0131lmam\u0131\u015fsa ge\u00e7erlidir. Koruyucu bir h\u00fck\u00fcm olarak, serbest \u00e7al\u0131\u015fan aleyhine bireysel bir s\u00f6zle\u015fme iptali veya k\u0131s\u0131tlamas\u0131n\u0131n hari\u00e7 tutuldu\u011fu \u00f6ng\u00f6r\u00fclmektedir.<\/li>\n\n\n\n<li><strong>Toplu s\u00f6zle\u015fmelere dahil edilmesi<\/strong> | 2026 y\u0131l\u0131ndan itibaren, serbest \u00e7al\u0131\u015fanlar (ASVG'nin 4 (4) maddesi uyar\u0131nca zorunlu sigortal\u0131, tam sigortal\u0131 veya marjinal sigortal\u0131) toplu i\u015f s\u00f6zle\u015fmelerinin (genellikle \u201eLex Lieferando\u201c olarak an\u0131l\u0131r) kapsam\u0131na dahil edilebilecektir. Bu, toplu i\u015f s\u00f6zle\u015fmesinin taraflar\u0131n\u0131n serbest i\u015f ili\u015fkileri i\u00e7in asgari \u00fccretleri ve di\u011fer d\u00fczenlemeleri (de) belirleyebilece\u011fi anlam\u0131na gelir. Bu, ya serbest \u00e7al\u0131\u015fanlar i\u00e7in ayr\u0131 toplu s\u00f6zle\u015fmeler yoluyla ya da mevcut toplu s\u00f6zle\u015fmelere a\u00e7\u0131k\u00e7a dahil edilerek uygulan\u0131r.<br><br>L\u00fctfen dikkat: Mevcut toplu i\u015f s\u00f6zle\u015fmelerinin ki\u015fisel uygulama kapsam\u0131 2026 y\u0131l\u0131nda otomatik olarak serbest \u00e7al\u0131\u015fanlar\u0131 da kapsayacak \u015fekilde geni\u015fletilmeyecektir. Bunlar ancak toplu i\u015f s\u00f6zle\u015fmesinin ilgili taraflar\u0131n\u0131n toplu i\u015f s\u00f6zle\u015fmesini de\u011fi\u015ftirmeyi ve serbest i\u015f ili\u015fkilerini uygulama kapsam\u0131na a\u00e7\u0131k\u00e7a dahil etmeyi kabul etmeleri halinde ilgili toplu i\u015f s\u00f6zle\u015fmesine tabi olacakt\u0131r.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">G<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u0130\u015fsizli\u011fin yan\u0131 s\u0131ra marjinal istihdam<\/h3>\n\n\n\n<p>\u0130\u015fsizlik paras\u0131 veya i\u015fsizlik yard\u0131m\u0131 al\u0131rken marjinal \u00e7al\u0131\u015fma imkan\u0131 2026 y\u0131l\u0131ndan itibaren prensip olarak kald\u0131r\u0131lacakt\u0131r. Sadece be\u015f istisnai durumda i\u015fsizlik paras\u0131 ya da i\u015fsizlik yard\u0131m\u0131n\u0131 kaybetmeden marjinal \u00e7al\u0131\u015fmaya izin verilecektir.<\/p>\n\n\n\n<p><strong>Ge\u00e7ici istisna<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130\u015fsiz kalmadan \u00f6nce en az 26 hafta marjinal bir i\u015fte \u00e7al\u0131\u015fm\u0131\u015f olmak<\/li>\n\n\n\n<li>Tercih edilen engellilik stat\u00fcs\u00fcne veya engellilik kart\u0131na sahip uzun s\u00fcreli i\u015fsizler (en az 52 hafta i\u015fsiz, 62 g\u00fcne kadar olan kesintiler zarars\u0131zd\u0131r)<\/li>\n<\/ul>\n\n\n\n<p><strong>Ge\u00e7ici istisna<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yukar\u0131da belirtilen engellilik kan\u0131t\u0131 olmaks\u0131z\u0131n uzun s\u00fcreli i\u015fsiz (en az 52 haftal\u0131k i\u015fsizlik, 62 g\u00fcne kadar olan kesintiler dikkate al\u0131nmaz)<\/li>\n\n\n\n<li>Belirli uzun s\u00fcreli hasta ki\u015filer (en az 52 hafta)<\/li>\n\n\n\n<li>AMS ad\u0131na belirli bir yeniden e\u011fitim veya ileri e\u011fitim program\u0131n\u0131 tamamlayan ki\u015filer<\/li>\n<\/ul>\n\n\n\n<p>Daha fazla ayr\u0131nt\u0131 AlVG \u00a7 12 paragraf 2'de d\u00fczenlenmi\u015ftir.<\/p>\n\n\n\n<p>\u00d6nemli: Marjinal ek kazan\u00e7 se\u00e7ene\u011finin kald\u0131r\u0131lmas\u0131 (be\u015f istisna dahil) sadece 1 Ocak 2026'dan sonra yeni i\u015fe al\u0131mlar\u0131 de\u011fil, ayn\u0131 zamanda mevcut marjinal istihdam\u0131 da etkilemektedir. Yasal ge\u00e7i\u015f d\u00f6nemi (bir ayl\u0131k tolerans s\u00fcresi) nedeniyle, bunlar\u0131n en ge\u00e7 31 Ocak 2026 tarihine kadar sona erdirilmesi gerekmektedir - aksi takdirde i\u015fsiz ki\u015fi i\u015fsizlik paras\u0131n\u0131 veya i\u015fsizlik yard\u0131m\u0131n\u0131 kaybetme riskiyle kar\u015f\u0131 kar\u015f\u0131ya kalacakt\u0131r (Madde 81 (20) AlVG).<\/p>\n\n\n\n<p>Marjinal istihdam\u0131n zaman\u0131nda sona erdirilmesini sa\u011flamak i\u015fsiz ki\u015finin sorumlulu\u011fundad\u0131r (\u00f6rne\u011fin, bildirimde bulunarak veya kar\u015f\u0131l\u0131kl\u0131 anla\u015fma yoluyla). \u0130\u015f perspektifinden bak\u0131ld\u0131\u011f\u0131nda, yine de ho\u015f olmayan s\u00fcrprizlerden ka\u00e7\u0131nmak i\u00e7in 1 Ocak 2026'dan \u00f6nce \u015firkete kat\u0131lan marjinal istihdaml\u0131 ki\u015filerin yeni d\u00fczenleme hakk\u0131nda aktif olarak bilgilendirilmesi tavsiye edilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Az\u0131nl\u0131k e\u015fi\u011fi<\/h3>\n\n\n\n<p>D\u00fc\u015f\u00fck gelir e\u015fi\u011fi 2026 y\u0131l\u0131 i\u00e7in 2025 y\u0131l\u0131 de\u011ferinde kalmaktad\u0131r (sabit oranl\u0131 i\u015fveren katk\u0131s\u0131 i\u00e7in bundan t\u00fcretilen e\u015fik gibi).<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Ayl\u0131k d\u00fc\u015f\u00fck gelir e\u015fi\u011fi<\/td><td class=\"has-text-align-right\" data-align=\"right\">551,10 EUR<\/td><\/tr><tr><td>G\u00fcnl\u00fck \u00f6nemsizlik s\u0131n\u0131r\u0131<\/td><td class=\"has-text-align-right\" data-align=\"right\">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 class=\"has-text-align-right\" data-align=\"right\">826,65 EUR<\/td><\/tr><tr><td>Kendi kendine sigorta (\u00a7 19a ASVG) ayl\u0131k <\/td><td class=\"has-text-align-right\" data-align=\"right\">83,49 EUR<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">H<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Maksimum katk\u0131 pay\u0131 taban\u0131<\/h3>\n\n\n\n<p>Maksimum katk\u0131 taban\u0131 2026<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>g\u00fcnl\u00fck <\/td><td>231,00 EUR<\/td><\/tr><tr><td>ayl\u0131k <\/td><td>6.930,00 EUR <br>(SZ'siz serbest \u00e7al\u0131\u015fanlar i\u00e7in: 8.085,00 EUR)<\/td><\/tr><tr><td>\u00d6zel \u00f6demeler (y\u0131ll\u0131k)<\/td><td>13.860,00 EUR<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">I<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Vergi de\u011ferlerinin enflasyona g\u00f6re d\u00fczeltilmesi<\/h3>\n\n\n\n<p>Enflasyon D\u00fczeltme Y\u00f6netmeli\u011fi 2026 a\u015fa\u011f\u0131dakileri \u00f6ng\u00f6rmektedir: 1 Ocak 2026 tarihinden itibaren gelir vergisi dilimleri ve vergiyle ilgili \u00e7e\u015fitli tutarlar (\u00f6rne\u011fin AVAB\/AEAB, ula\u015f\u0131m kesintisi) enflasyon oran\u0131n\u0131n 2\/3'\u00fc oran\u0131nda ayarlanacakt\u0131r. Hesaplanan 2.6 % enflasyon oran\u0131na g\u00f6re, bu 1.733 %'lik bir art\u0131\u015fla sonu\u00e7lanmaktad\u0131r (tam Euro'ya yuvarlanm\u0131\u015ft\u0131r). \u00d6zel bir d\u00fczenleme olarak, 2025 ila 2028 y\u0131llar\u0131 i\u00e7in enflasyon oran\u0131n\u0131n kalan \u00fc\u00e7te birinin kullan\u0131m\u0131 ask\u0131ya al\u0131nm\u0131\u015ft\u0131r. <\/p>\n\n\n\n<p>AVAB\/AEAB ve ula\u015f\u0131m kesintisi de\u011ferlerinin yan\u0131 s\u0131ra 2026 y\u0131l\u0131 i\u00e7in de\u011ferlenen gelir vergisi dilimleri de efektif gelir vergisi tablosunda dikkate al\u0131nm\u0131\u015ft\u0131r - bkz. anahtar kelime \u201c<a href=\"#Lohnsteuertabelle2026\">2026 i\u00e7in gelir vergisi tablosu<\/a>\u201c.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">K<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Kilometre \u00f6dene\u011fi<\/h3>\n\n\n\n<p>1 Temmuz 2025 tarihinde, motosikletler ve bisikletler i\u00e7in vergiden muaf kilometre indirimi oranlar\u0131 0,50 Avro'dan 0,25 Avro'ya d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr. Otomobiller i\u00e7in vergiden muaf kilometre indirimi (1 Ocak 2025 tarihinden itibaren: 0,50 Avro) de\u011fi\u015fmemi\u015ftir.<\/p>\n\n\n\n<p>A\u015fa\u011f\u0131daki liste 01.01.2026 tarihi itibariyle ge\u00e7erli olan d\u00fczenlemeleri g\u00f6stermektedir <strong>vergiden muaf azami tutarlar<\/strong>:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Kilometre \u00f6dene\u011fi araba<\/td><td>0,50 EUR<\/td><\/tr><tr><td>Motosikletler i\u00e7in kilometre \u00f6dene\u011fi<\/td><td>0,25 AVRO<\/td><\/tr><tr><td>Yolcular i\u00e7in kilometre \u00f6dene\u011fi<\/td><td>AVRO 0,15<\/td><\/tr><tr><td>Kilometre \u00f6dene\u011fi bisiklet<\/td><td>0,25 AVRO<\/td><\/tr><tr><td>Yayalar i\u00e7in kilometre izni<\/td><td>&gt; 1 km i\u00e7in 0,38 EUR<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Rekabet etmeme \u015fart\u0131 \u00dccret s\u0131n\u0131r\u0131<\/h3>\n\n\n\n<p>\u0130\u015f ili\u015fkisinin sona ermesi \u00fczerine rekabet yasa\u011f\u0131 maddesinin olas\u0131 uygulamas\u0131 i\u00e7in 2026 y\u0131l\u0131nda a\u015fa\u011f\u0131daki ayl\u0131k maa\u015f s\u0131n\u0131rlar\u0131 ge\u00e7erlidir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Rekabet yasa\u011f\u0131 anla\u015fmas\u0131 imzaland\u0131<\/th><th>\u00dccret limitleri<\/th><\/tr><\/thead><tbody><tr><td>29.12.2015 tarihinden itibaren <\/td><td>4.620,00 EUR (orant\u0131l\u0131 kira hari\u00e7)<\/td><\/tr><tr><td>17.03.2006 ile 28.12.2015 tarihleri aras\u0131nda<\/td><td>3.927,00 EUR (orant\u0131l\u0131 SZ dahil)<\/td><\/tr><tr><td>16 Mart 2006 tarihine kadar<\/td><td>\u00dccret s\u0131n\u0131r\u0131 yok<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Koridor emeklilik<\/h3>\n\n\n\n<p>Koridor emeklili\u011fi i\u00e7in asgari ya\u015f 1 Ocak 2026'dan itibaren kademeli olarak 62'den 63'e y\u00fckseltilecektir. Bunun i\u00e7in gerekli olan emeklilik sigortas\u0131 ay say\u0131s\u0131 da do\u011fum tarihine ba\u011fl\u0131 olarak kademeli olarak 480'den (= 40 y\u0131l) 504'e (= 42 y\u0131l) y\u00fckseltilecektir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th><\/th><th>Minimum giri\u015f ya\u015f\u0131 <\/th><th>gerekli PV aylar\u0131<\/th><\/tr><\/thead><tbody><tr><td>31.12.1963 tarihine kadar do\u011fmu\u015f<\/td><td>62 y\u0131l<\/td><td>480<\/td><\/tr><tr><td>01.01.1964 tarihinden 31.03.1964 tarihine kadar<\/td><td>62 y\u0131l ve 2 ay <\/td><td>482<\/td><\/tr><tr><td>01.04.1964 tarihinden 30.06.1964 tarihine kadar<\/td><td>62 y\u0131l ve 4 ay<\/td><td>484<\/td><\/tr><tr><td>01.07.1964 tarihinden 30.09.1964 tarihine kadar<\/td><td>62 y\u0131l ve 6 ay <\/td><td>486<\/td><\/tr><tr><td>01.10.1964 tarihinden 31.12.1964 tarihine kadar<\/td><td>62 y\u0131l 8 ay<\/td><td>488<\/td><\/tr><tr><td>01.01.1965 tarihinden 31.03.1965 tarihine kadar<\/td><td>62 y\u0131l 10 ay<\/td><td>490<\/td><\/tr><tr><td>01.04.1965 tarihinden 30.06.1965 tarihine kadar<\/td><td>63 y\u0131l<\/td><td>492<\/td><\/tr><tr><td>01.07.1965 tarihinden 30.09.1965 tarihine kadar<\/td><td>63 y\u0131l<\/td><td>494<\/td><\/tr><tr><td>01.10.1965 tarihinden 31.12.1965 tarihine kadar<\/td><td>63 y\u0131l<\/td><td>496<\/td><\/tr><tr><td>01.01.1966 tarihinden 31.03.1966 tarihine kadar <\/td><td>63 y\u0131l<\/td><td>498<\/td><\/tr><tr><td>01.04.1966 tarihinden 30.06.1966 tarihine kadar<\/td><td>63 y\u0131l<\/td><td>500<\/td><\/tr><tr><td>01.07.1966 tarihinden 30.09.1966 tarihine kadar<\/td><td>63 y\u0131l<\/td><td>502<\/td><\/tr><tr><td>01.10.1966 tarihinden 31.12.1966 tarihine kadar<\/td><td>63 y\u0131l<\/td><td>504<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u00c7al\u0131\u015fanlar i\u00e7in ihbar s\u00fcreleri<\/h3>\n\n\n\n<p>Avusturya Medeni Kanunu'nda (ABGB) halihaz\u0131rda kabul edilmi\u015f olan bir de\u011fi\u015fikli\u011fe g\u00f6re, \u00e7al\u0131\u015fanlar i\u00e7in yasal ihbar s\u00fcreleri ve ihbar s\u00fcreleri 1 Temmuz 2025 tarihinden itibaren geriye d\u00f6n\u00fck olarak de\u011fi\u015ftirilecektir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Alt\u0131 haftal\u0131k ihbar s\u00fcresi ve bu s\u00fcrenin hizmet y\u0131l\u0131na ba\u011fl\u0131 olarak be\u015f aya kadar art\u0131r\u0131lmas\u0131 (fesih tarihi hala \u00fc\u00e7 ayl\u0131k d\u00f6nemin sonudur, ancak takvim ay\u0131n\u0131n 15\u201cinde ve\/veya son g\u00fcn\u00fcnde bir anla\u015fma yap\u0131lmas\u0131 da m\u00fcmk\u00fcnd\u00fcr) de\u011fi\u015fmeden uygulanmaya devam edecektir. Ancak yeni olan, KV ortaklar\u0131n\u0131n a\u011f\u0131rl\u0131kl\u0131 olarak mevsimsel sekt\u00f6rler i\u00e7in ihbar s\u00fcrelerini farkl\u0131 d\u00fczenleme yetkisinin (\u201dmevsimsel ayr\u0131cal\u0131k\") 1 Temmuz 2025'ten itibaren geriye d\u00f6n\u00fck olarak ge\u00e7erli olmak \u00fczere yasadan \u00e7\u0131kar\u0131lacak olmas\u0131d\u0131r.<\/li>\n\n\n\n<li>Bununla birlikte, istisnai bir h\u00fck\u00fcm (\u201dta\u015fla\u015ft\u0131rma\u201d olarak adland\u0131r\u0131l\u0131r), daha \u00f6nce a\u00e7\u0131k\u00e7a mevsimlik ayr\u0131cal\u0131\u011fa dayanan \u00f6zel toplu i\u015f s\u00f6zle\u015fmesi h\u00fck\u00fcmlerinin y\u00fcr\u00fcrl\u00fckte kalmas\u0131n\u0131 sa\u011flar: Sapma g\u00f6steren toplu i\u015f s\u00f6zle\u015fmesi fesih d\u00fczenlemeleri, 01\/01\/2018 ile 30\/06\/2025 tarihleri aras\u0131nda ilan edilmi\u015flerse ge\u00e7erliliklerini korurlar.<\/li>\n\n\n\n<li>Ancak, her durumda, yani \u201eta\u015fla\u015fm\u0131\u015f\u201c bir toplu i\u015f s\u00f6zle\u015fmesi daha k\u0131sa bir ihbar s\u00fcresi i\u00e7erse bile, asgari bir haftal\u0131k ihbar s\u00fcresi ge\u00e7erlidir.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\u201cFosille\u015fmi\u015f\u201d KV'nin numaraland\u0131r\u0131lmas\u0131<\/h4>\n\n\n\n<p>Kanun de\u011fi\u015fikli\u011fine ili\u015fkin a\u00e7\u0131klay\u0131c\u0131 notlarda, farkl\u0131 fesih d\u00fczenlemelerinin uygulanmaya devam etmesi \u015fart\u0131n\u0131 yerine getiren 29 toplu i\u015f s\u00f6zle\u015fmesi listelenmi\u015ftir:<br>- Tar\u0131msal hizmet sekt\u00f6r\u00fcnde toplu s\u00f6zle\u015fme,<br>- \u0130n\u015faat sekt\u00f6r\u00fc ve yap\u0131 ticareti i\u00e7in toplu s\u00f6zle\u015fme,<br>- \u0130n\u015faat ticareti i\u00e7in toplu s\u00f6zle\u015fme,<br>- G\u00fcvenlik sekt\u00f6r\u00fcndeki g\u00fcvenlik g\u00f6revlileri i\u00e7in toplu s\u00f6zle\u015fme,<br>- Zemin d\u00f6\u015feme ticareti i\u00e7in toplu s\u00f6zle\u015fme,<br>- Kuyu kaz\u0131c\u0131lar\u0131, temel m\u00fchendisli\u011fi ve derin sondaj m\u00fcteahhitleri i\u00e7in toplu s\u00f6zle\u015fme,<br>- \u00c7at\u0131 kaplama ticareti i\u00e7in toplu s\u00f6zle\u015fme,<br>- An\u0131t, cephe ve bina temizli\u011fi, di\u011fer temizlik i\u015fleri ve bak\u0131m faaliyetleri i\u00e7in \u00e7er\u00e7eve toplu i\u015f s\u00f6zle\u015fmesi,<br>- Demir ve metal i\u015fleme sekt\u00f6r\u00fcnde kalayc\u0131 ve bak\u0131rc\u0131 esnaf\u0131 i\u00e7in toplu s\u00f6zle\u015fme,<br>- Ticari ormanc\u0131l\u0131k \u015firketleri i\u00e7in toplu s\u00f6zle\u015fme,<br>- Camc\u0131 ticareti i\u00e7in toplu s\u00f6zle\u015fme,<br>- Ticari mezarl\u0131k bah\u00e7e \u015firketleri i\u00e7in toplu s\u00f6zle\u015fme,<br>- Ticari bah\u00e7\u0131vanlar ve peyzajc\u0131lar i\u00e7in \u00e7er\u00e7eve toplu s\u00f6zle\u015fme,<br>- Soba, karo, fini\u015fer ve seramik i\u015f\u00e7ileri i\u00e7in toplu s\u00f6zle\u015fme,<\/p>\n\n\n\n<p>- Ah\u015fap in\u015faat sekt\u00f6r\u00fc i\u00e7in toplu s\u00f6zle\u015fme,<br>- Boyama, vernikleme ve tabela yap\u0131m\u0131 i\u015fleri i\u00e7in toplu s\u00f6zle\u015fme,<br>- Asfaltlama ticareti i\u00e7in toplu s\u00f6zle\u015fme,<br>- Baca temizleyicisi mesle\u011fi i\u00e7in 1 Ocak 1988 tarihli toplu s\u00f6zle\u015fmeye ek toplu s\u00f6zle\u015fme,<br>- Ha\u015fere kontrol\u00fc i\u00e7in \u00e7er\u00e7eve toplu s\u00f6zle\u015fme,<br>- Ta\u015f i\u015fleme end\u00fcstrisi i\u00e7in toplu s\u00f6zle\u015fme,<br>- D\u00f6\u015feme ticareti i\u00e7in toplu s\u00f6zle\u015fme,<br>- Marangozlar ve ah\u015fap tasar\u0131mc\u0131lar\u0131 i\u00e7in ge\u00e7erli olan 1 May\u0131s 2021 tarihli versiyonda ah\u015fap ve plastik i\u015fleme end\u00fcstrisi i\u00e7in toplu s\u00f6zle\u015fme,<br>- \u00d6zel otob\u00fcs \u015firketleri i\u00e7in toplu s\u00f6zle\u015fme,<br>- \u0130\u00e7 sularda seyr\u00fcsefer i\u00e7in toplu s\u00f6zle\u015fme,<br>- Avusturya teleferikleri i\u00e7in toplu s\u00f6zle\u015fme,<br>- E\u015fya ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 sekt\u00f6r\u00fc i\u00e7in toplu s\u00f6zle\u015fme,<br>- K\u00fc\u00e7\u00fck ta\u015f\u0131mac\u0131l\u0131k sekt\u00f6r\u00fc i\u00e7in toplu s\u00f6zle\u015fme,<br>- Ta\u015f ve seramik end\u00fcstrisi i\u00e7in toplu s\u00f6zle\u015fme,<br>- Cam i\u015fleme ve i\u015fleme, d\u00fcz cam ta\u015flama i\u00e7in toplu s\u00f6zle\u015fme.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">L<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"Lohnsteuertabelle2026\">2026 i\u00e7in gelir vergisi tablosu<\/h3>\n\n\n\n<p>1 Ocak 2026'dan itibaren ge\u00e7erli olmak \u00fczere, oran dilimleri i\u00e7in e\u015fik tutarlar\u0131 ve baz\u0131 vergi indirimleri de\u011ferlenece\u011fi i\u00e7in yeni gelir vergisi tablolar\u0131 olacakt\u0131r. Bu tablolarda 2025 y\u0131l\u0131nda yay\u0131nlanan ge\u00e7ici versiyona g\u00f6re k\u00fc\u00e7\u00fck sapmalar bulunmaktad\u0131r. A\u015fa\u011f\u0131da, 2026 takvim y\u0131l\u0131 i\u00e7in \u00e7al\u0131\u015fanlar i\u00e7in ayl\u0131k gelir vergisi tablosunu bulacaks\u0131n\u0131z:<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"995\" height=\"354\" src=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2026\/01\/Lohnsteuertabelle2026_aktuell.jpg\" alt=\"Lohnsteuertabelle 2026 Stand per 05.01.2026\" class=\"wp-image-947\" srcset=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2026\/01\/Lohnsteuertabelle2026_aktuell.jpg 995w, https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2026\/01\/Lohnsteuertabelle2026_aktuell-300x107.jpg 300w, https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2026\/01\/Lohnsteuertabelle2026_aktuell-768x273.jpg 768w, https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2026\/01\/Lohnsteuertabelle2026_aktuell-18x6.jpg 18w\" sizes=\"(max-width: 995px) 100vw, 995px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Maa\u015f bordrosu L16<\/h3>\n\n\n\n<p>2026 takvim y\u0131l\u0131 i\u00e7in L16 versiyonu, 2025 versiyonuna k\u0131yasla birka\u00e7 yeni alanla geni\u015fletilecektir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Br\u00fct \u00fccrete (KZ 210) dahil edilen bu kalemler, miktarlar\u0131na g\u00f6re ayr\u0131 ayr\u0131 ayr\u0131\u015ft\u0131r\u0131lmal\u0131d\u0131r: motorlu ta\u015f\u0131tlar i\u00e7in ayni \u00fccretler, konut i\u00e7in ayni \u00fccretler, di\u011fer ayni \u00fccretler.<\/li>\n\n\n\n<li>Vergiden muaf \u00fccrete (KZ 215) dahil olan \u00fccretler ayr\u0131 olarak belirtilmelidir.<\/li>\n\n\n\n<li>\u201eDi\u011fer kesintiler\u201c s\u00fctununda, a\u015fa\u011f\u0131daki vergiden muaf yard\u0131mlar\u0131n tutarlar\u0131 ayr\u0131 ayr\u0131 belirtilmelidir: Gelecek g\u00fcvencesine katk\u0131lar, \u00e7al\u0131\u015fan hisse sahipli\u011fi, \u00e7al\u0131\u015fan hisse sahipli\u011fi vakf\u0131, ara\u00e7 payla\u015f\u0131m s\u00fcbvansiyonlar\u0131, yemek kuponlar\u0131, \u00e7al\u0131\u015fan indirimleri.<\/li>\n\n\n\n<li>Motorlu ta\u015f\u0131tlar i\u00e7in gayri nakdi yard\u0131mlar\u0131n hesaplanmas\u0131 i\u00e7in a\u015fa\u011f\u0131daki parametreler girilmelidir: Y\u00fczde oran\u0131 0 %, 1,5 %, 2 % veya havuz ara\u00e7lar\u0131 i\u00e7in ortalama y\u00fczde oran\u0131n\u0131 i\u015faretleyin; 31 Aral\u0131k itibariyle arac\u0131n sat\u0131n alma maliyeti.<\/li>\n\n\n\n<li>\u201eElektrikli ara\u00e7lar i\u00e7in \u015farj maliyetleri\u201c ve \u201e\u015earj ekipman\u0131 edinimi\u201c (daha \u00f6nce birlikte) ayr\u0131 ayr\u0131 a\u00e7\u0131klanmaktad\u0131r.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">M<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u00c7al\u0131\u015fan ikramiyeleri<\/h3>\n\n\n\n<p>Vergiden muaf \u00e7al\u0131\u015fan ikramiyesi se\u00e7ene\u011finin 2026 y\u0131l\u0131nda tekrar mevcut olup olmayaca\u011f\u0131 hen\u00fcz belli de\u011fil. Federal Maliye Bakanl\u0131\u011f\u0131'n\u0131n 30 Nisan 2026 tarihine kadar \u00e7al\u0131\u015fan ikramiyesiyle ba\u011flant\u0131l\u0131 olarak \u00fccret vergisi muafiyetinin b\u00fct\u00e7e \u00fczerindeki etkisini ve etkinli\u011fini de\u011ferlendirme ve buna dayanarak 31 May\u0131s 2026 tarihine kadar 2026 y\u0131l\u0131nda olas\u0131 bir \u00e7al\u0131\u015fan ikramiyesi i\u00e7in bir yasa teklifi haz\u0131rlama yasal yetkisi vard\u0131r. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00c7al\u0131\u015fan indirimleri<\/h3>\n\n\n\n<p>Federal Maliye Bakanl\u0131\u011f\u0131'n\u0131n uzun s\u00fcredir devam eden hukuki g\u00f6r\u00fc\u015f\u00fcn\u00fcn aksine \u0130dare Mahkemesi, \u00e7al\u0131\u015fan indirimlerinin vergi avantajlar\u0131n\u0131n (20 % muafiyet limiti ve 1.000,00 EUR y\u0131ll\u0131k \u00f6denek) \u201caktif\u201d \u00e7al\u0131\u015fanlarla s\u0131n\u0131rl\u0131 olmad\u0131\u011f\u0131na, eski \u00e7al\u0131\u015fanlar (\u00f6rne\u011fin \u015firket emeklileri) taraf\u0131ndan da kullan\u0131labilece\u011fine karar verdi. Bu nedenle \u00fccret vergisi k\u0131lavuzundaki a\u00e7\u0131klamalar\u0131n BMF taraf\u0131ndan de\u011fi\u015ftirilmesi gerekmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">P<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Banliy\u00f6 Euro<\/h3>\n\n\n\n<p>\u0130\u015fe gidip gelme \u00f6dene\u011fine ek olarak \u00f6denmesi gereken i\u015fe gidip gelme avrosu, 1 Ocak 2026'dan itibaren y\u0131ll\u0131k 2.00 Avro'dan 6.00 Avro'ya (evden i\u015fe tek y\u00f6nl\u00fc yolculu\u011fun kilometresi ba\u015f\u0131na) y\u00fckseltilecektir. Miktar\u0131n \u00fc\u00e7 kat\u0131na \u00e7\u0131kar\u0131lmas\u0131, politikac\u0131lar taraf\u0131ndan iklim priminin kald\u0131r\u0131lmas\u0131n\u0131n k\u0131smi telafisi olarak d\u00fc\u015f\u00fcn\u00fcl\u00fcyor.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Emeklilik anla\u015fmas\u0131<\/h3>\n\n\n\n<p>Emeklilik \u00f6demelerinin tercihli vergilendirilmesi i\u00e7in e\u015fik tutar (yar\u0131 vergi oran\u0131) 2026 y\u0131l\u0131nda 15.900,00 Avro'dan 16.500,00 Avro'ya y\u00fckselecektir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Hem\u015firelik meslekleri<\/h3>\n\n\n\n<p>2026'dan itibaren hem\u015firelik meslekleri (hem\u015firelik asistanlar\u0131, uzman hem\u015firelik asistanlar\u0131, k\u0131demli sa\u011fl\u0131k ve bak\u0131m personeli), herhangi bir \u00f6zel muamele veya bak\u0131m gereklili\u011fine bak\u0131lmaks\u0131z\u0131n a\u011f\u0131r i\u015f olarak kabul edilecektir. Vardiyal\u0131 \u00e7al\u0131\u015fma durumunda, en az 12 i\u015f g\u00fcn\u00fc olan her takvim ay\u0131, aksi takdirde 15 i\u015f g\u00fcn\u00fcn\u00fcn gerekli oldu\u011fu genel ilkeden farkl\u0131 olarak, a\u011f\u0131r \u00e7al\u0131\u015fma ay\u0131 olarak say\u0131lacakt\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">R<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Geriye d\u00f6n\u00fck KV s\u00f6zle\u015fmeleri<\/h3>\n\n\n\n<p>Y\u00fcksek Mahkeme, uzun s\u00fcredir devam eden uygulaman\u0131n aksine, geriye d\u00f6n\u00fck olarak imzalanan toplu i\u015f s\u00f6zle\u015fmesi d\u00fczenlemelerinin (\u00f6rne\u011fin \u00fccret ve maa\u015f art\u0131\u015flar\u0131, geriye d\u00f6n\u00fck ikramiyeler vb.) ayn\u0131 zamanda \u015firketten ayr\u0131lan \u00e7al\u0131\u015fanlar i\u00e7in de ge\u00e7erli oldu\u011funa karar verdi. Bu, toplu i\u015f s\u00f6zle\u015fmesinin taraflar\u0131n\u0131n, toplu i\u015f s\u00f6zle\u015fmesinin imzaland\u0131\u011f\u0131 tarihte istihdam ili\u015fkilerinin halen ge\u00e7erli olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n, istihdam ili\u015fkileri i\u00e7in geriye d\u00f6n\u00fck haklar yaratma yetkisine sahip oldu\u011fu anlam\u0131na gelmektedir. Bu ba\u011flamda, halihaz\u0131rda \u015firketten ayr\u0131lm\u0131\u015f olan \u00e7al\u0131\u015fanlara yap\u0131lan m\u00fcteakip \u00f6demeler genellikle bordro muhasebesinde bir toplama ile uygulanmal\u0131d\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">S<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Sporcu tazminat\u0131<\/h3>\n\n\n\n<p>Ocak 2026'dan itibaren, ayn\u0131 takvim y\u0131l\u0131 i\u00e7inde hem g\u00f6n\u00fcll\u00fc \u00e7al\u0131\u015fma i\u00e7in g\u00f6t\u00fcr\u00fc g\u00f6n\u00fcll\u00fc \u00f6dene\u011fi hem de sporcu gider \u00f6dene\u011fi vergiden muaf olarak talep edilebilecektir - ancak ayn\u0131 takvim ay\u0131nda de\u011fil. G\u00f6n\u00fcll\u00fc g\u00f6t\u00fcr\u00fc tutar\u0131 (k\u00fc\u00e7\u00fck veya b\u00fcy\u00fck), sporcu harcama \u00f6dene\u011fi olan aylarda ek olarak talep edilemez; sadece di\u011fer aylarda ge\u00e7erlidir.<\/p>\n\n\n\n<p>G\u00f6n\u00fcll\u00fc \u00f6dene\u011finin y\u0131ll\u0131k tutar\u0131, sporcu harcama \u00f6dene\u011fi olan aylar i\u00e7in orant\u0131l\u0131 olarak azalt\u0131lmal\u0131d\u0131r. Bu, \u00f6rne\u011fin yaz tatili s\u0131ras\u0131nda ayn\u0131 kul\u00fcpte ba\u015fka bir g\u00f6n\u00fcll\u00fc g\u00f6revi yerine getiren sporcular i\u00e7in ge\u00e7erlidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">T<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">K\u0131smi emeklilik<\/h3>\n\n\n\n<p>Ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131, uzun vadeli sigortal\u0131 ayl\u0131\u011f\u0131, koridor ayl\u0131\u011f\u0131 ya da a\u011f\u0131r i\u015f ayl\u0131\u011f\u0131 i\u00e7in gerekli ko\u015fullar\u0131 yerine getiren sigortal\u0131lar k\u0131smi ayl\u0131k alabilirler. Bu, 2026'dan itibaren tam emeklilik ayl\u0131\u011f\u0131n\u0131n belli bir y\u00fczdesi kadar yar\u0131 zamanl\u0131 \u00e7al\u0131\u015fmaya devam edilmesine paralel olarak m\u00fcmk\u00fcn olacakt\u0131r. Bu, \u00e7al\u0131\u015fma s\u00fcresinin azalt\u0131lmas\u0131 ve emeklilik sigortas\u0131 kurumundan k\u0131smi emeklilik \u00f6demesinin bir kombinasyonudur.<\/p>\n\n\n\n<p>Emeklilik hesab\u0131 k\u0131smi emeklilik ayl\u0131\u011f\u0131n\u0131n y\u00fczdesi kadar kapat\u0131l\u0131r. Kalan k\u0131s\u0131m a\u00e7\u0131k kal\u0131r, yar\u0131 zamanl\u0131 i\u015f ili\u015fkisinden emeklilik sigortas\u0131 primleriyle b\u00fcy\u00fcmeye devam eder ve daha sonraki tam emeklilik maa\u015f\u0131n\u0131 buna g\u00f6re art\u0131r\u0131r. \u00c7al\u0131\u015fan ve i\u015fveren aras\u0131nda bir anla\u015fma gereklidir (yasal bir hak yoktur). Bu anla\u015fma, \u00f6nceki \u00e7al\u0131\u015fma saatlerinde en az 25 % ve en fazla 75 %'lik bir azalma \u00f6ng\u00f6rmelidir. Azaltman\u0131n kapsam\u0131, referans tarihinden \u00f6nceki 12 ay i\u00e7inde a\u011f\u0131rl\u0131kl\u0131 olarak \u00e7al\u0131\u015f\u0131lan normal \u00e7al\u0131\u015fma saatlerine g\u00f6re belirlenir; k\u0131smi emeklilik maa\u015f\u0131n\u0131n kapsam\u0131 ise do\u011frudan \u00e7al\u0131\u015fma saatlerindeki azaltman\u0131n \u00fczerinde anla\u015f\u0131lan kapsam\u0131na g\u00f6re belirlenir.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u00c7al\u0131\u015fma saatlerindeki azalman\u0131n kapsam\u0131<\/th><th>K\u0131smi emeklilik maa\u015f\u0131n\u0131n kapsam\u0131<\/th><\/tr><\/thead><tbody><tr><td>25 % ile 40 % aras\u0131nda <\/td><td>25 Mevcut emeklilik hesab\u0131 kredisinin %'si<\/td><\/tr><tr><td>40,01 % ile 60 % aras\u0131nda<\/td><td>50 Mevcut emeklilik hesab\u0131 kredisinin %'si<\/td><\/tr><tr><td>60,01 % ile 75 % aras\u0131nda<\/td><td>75 Mevcut emeklilik hesab\u0131 kredisinin %'si<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>K\u0131smi emeklilik \u015fu anda bordro muhasebesi a\u00e7\u0131s\u0131ndan sorunsuzdur: k\u0131smi emeklilik durumunda, hayali SI veya BV prim matrahlar\u0131 uygulanmayacak, ne \u00fccret e\u015fitlemesi ne de \u00fccret maliyetlerinin resmi kurumlar taraf\u0131ndan geri \u00f6denmesi s\u00f6z konusu olmayacakt\u0131r. Bu nedenle k\u0131smi emeklilik \u00e7o\u011funlukla normal yar\u0131 zamanl\u0131 \u00e7al\u0131\u015fma gibi de\u011ferlendirilir (\u00f6rne\u011fin tatil tazminat\u0131 sadece yar\u0131 zamanl\u0131 \u00fccret \u00fczerinden \u00f6denir). Ancak, eski k\u0131dem tazminat\u0131 i\u00e7in, \u00f6nceki normal \u00e7al\u0131\u015fma saatleri temelinde hesaplanan \u00f6zel koruyucu h\u00fck\u00fcmler bulunmaktad\u0131r.<\/p>\n\n\n\n<p class=\"has-light-blue-background-color has-background\">\u00c7e\u015fitli se\u00e7enekler mali sonu\u00e7lar a\u00e7\u0131s\u0131ndan karma\u015f\u0131k oldu\u011fundan ve durumun kapsaml\u0131 bir \u015fekilde de\u011ferlendirilmesi gerekti\u011finden, emeklilik tavsiyesi talep eden \u00e7al\u0131\u015fanlar PVA gibi ilgili dan\u0131\u015fma merkezlerine y\u00f6nlendirilmelidir. <a href=\"https:\/\/www.pv.at\/web\/pension\/pensionsarten\/teilpension\" target=\"_blank\" rel=\"noreferrer noopener\">Bu konudaki bilgiler PVA web sitesinde bulunabilir. <\/a> <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Sabit oranl\u0131 bah\u015fi\u015f - katk\u0131 pay\u0131 yasas\u0131<\/h3>\n\n\n\n<p>Bah\u015fi\u015flere ili\u015fkin yasal \u00e7er\u00e7eve, 2026 y\u0131l\u0131ndan itibaren ge\u00e7erli olmak \u00fczere \u00e7e\u015fitli a\u00e7\u0131lardan uyarlanacakt\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Sabit g\u00f6t\u00fcr\u00fc mebla\u011flar\u0131n \u00fczerindeki bah\u015fi\u015fler i\u00e7in SI zorunlulu\u011fu yok<\/strong> | Yasa, sabit g\u00f6t\u00fcr\u00fc mebla\u011flar\u0131n azami tutarlar oldu\u011funu a\u00e7\u0131k\u00e7a belirtmektedir. Ger\u00e7ekte al\u0131nan bah\u015fi\u015fler ancak daha d\u00fc\u015f\u00fckse dikkate al\u0131nabilir. Bu nedenle, ger\u00e7ek bah\u015fi\u015f miktar\u0131, bariz bir \u015fekilde daha y\u00fcksek olsa bile, 2026'dan itibaren SI katk\u0131 pay\u0131 taban\u0131 i\u00e7in art\u0131k kullan\u0131lmayacakt\u0131r.<\/li>\n\n\n\n<li><strong>Geriye d\u00f6n\u00fck a\u00e7\u0131klama\/\u201daf\u201d<\/strong> | Sosyal sigorta kurumunun sabit oran\u0131n \u00fczerindeki bah\u015fi\u015fler i\u00e7in prim belirleme hakk\u0131 2026 y\u0131l\u0131nda sona ermektedir. Bunun i\u00e7in \u00f6n ko\u015ful, sigorta kurumunun 30 Eyl\u00fcl 2026 tarihine kadar yeni yasal duruma g\u00f6re yeni sabit oranl\u0131 bah\u015fi\u015fler ilan etmesidir. \u00d6nceden bildirimde bulunulmu\u015fsa 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; ancak bu durumda sigortal\u0131lar\u0131n prim matrahlar\u0131 etkilenmez.<\/li>\n\n\n\n<li><strong>\u015eirketin bilgilendirme ve kamuyu ayd\u0131nlatma y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> | 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 anahtar\u0131 hakk\u0131nda bilgilendirilmelidir; mevcut i\u015f ili\u015fkileri s\u00f6z konusu oldu\u011funda, bilgi en ge\u00e7 28 \u015eubat 2026 tarihine kadar sa\u011flanmal\u0131d\u0131r. Bah\u015fi\u015f alan veya bah\u015fi\u015flere ortak olan \u00e7al\u0131\u015fanlar, verilen nakit d\u0131\u015f\u0131 bah\u015fi\u015flerin miktar\u0131 hakk\u0131nda bilgi edinme hakk\u0131na sahiptir.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Otel ve yiyecek i\u00e7ecek sekt\u00f6r\u00fcnde sabit oranl\u0131 bah\u015fi\u015fler<\/h4>\n\n\n\n<p>\u00d6GK, sosyal ortaklar aras\u0131nda yap\u0131lan bir anla\u015fma temelinde, 1 Ocak 2026 tarihinden itibaren Avusturya genelinde otelcilik ve ikram hizmetleri sekt\u00f6r\u00fcnde sosyal sigorta primlerine tabi standartla\u015ft\u0131r\u0131lm\u0131\u015f sabit oranl\u0131 bah\u015fi\u015f oranlar\u0131 belirleyecektir. Sabit oranl\u0131 bah\u015fi\u015f oranlar\u0131, \u00e7\u0131raklar\/zorunlu stajyerler de dahil olmak \u00fczere, WKO'nun otel ve yiyecek i\u00e7ecek sekt\u00f6r\u00fcndeki meslek birliklerine \u00fcye \u015firketlerde istihdam edilen \u00e7al\u0131\u015fanlar i\u00e7in ge\u00e7erlidir. Karma i\u015fletmeler s\u00f6z konusu oldu\u011funda, belirleyici fakt\u00f6r, s\u00f6z konusu istihdam ili\u015fkisinin otel ve yiyecek i\u00e7ecek end\u00fcstrisi i\u00e7in toplu s\u00f6zle\u015fmeye tabi olup olmad\u0131\u011f\u0131d\u0131r.<br>\u00dc\u00e7\u00fcnc\u00fc taraflardan gelen g\u00f6n\u00fcll\u00fc bah\u015fi\u015flere ek olarak, bir da\u011f\u0131t\u0131m sistemi (\u201cTronc sistemi\u201d) arac\u0131l\u0131\u011f\u0131yla \u015firket i\u00e7inde da\u011f\u0131t\u0131lanlar da dahildir.<\/p>\n\n\n\n<p>A\u015fa\u011f\u0131dakiler bu sabit oranl\u0131 d\u00fczenlemenin d\u0131\u015f\u0131nda tutulmu\u015ftur:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130kram sekt\u00f6r\u00fcnde \u00e7al\u0131\u015fanlar,<\/li>\n\n\n\n<li>\u00d6\u011frenci, \u00e7\u0131rak, \u00f6\u011frenci ve huzurevlerinde \u00e7al\u0131\u015fanlar,<\/li>\n\n\n\n<li>Arka ofis \u00e7al\u0131\u015fanlar\u0131 (\u00f6rn. muhasebeciler, bordro muhasebecileri) ve \u015firket i\u00e7i teknisyenler, bah\u015fi\u015f almad\u0131klar\u0131 kan\u0131tlanabilirse (\u00f6rn. bah\u015fi\u015f kabul etmeye ili\u015fkin s\u00f6zle\u015fmeye dayal\u0131 yasak, bah\u015fi\u015f al\u0131nmad\u0131\u011f\u0131na dair beyan vb.).<\/li>\n\n\n\n<li>Katk\u0131 d\u00f6neminde fiilen al\u0131nan bah\u015fi\u015flerin ilgili sabit oranl\u0131 bah\u015fi\u015f tutar\u0131n\u0131n 50 %'sinden bariz bir \u015fekilde daha az oldu\u011fu \u00e7al\u0131\u015fanlar (bu durumda sabit oranl\u0131 bah\u015fi\u015f tutar\u0131 yerine fiili bah\u015fi\u015fler belirleyicidir).<\/li>\n<\/ul>\n\n\n\n<p>Bah\u015fi\u015fler i\u00e7in sabit oran takvim ay\u0131 i\u00e7indir (30 g\u00fcn olarak standartla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r):<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th><\/th><th class=\"has-text-align-right\" data-align=\"right\">2026<\/th><th class=\"has-text-align-right\" data-align=\"right\">2027<\/th><th class=\"has-text-align-right\" data-align=\"right\">2028<\/th><\/tr><\/thead><tbody><tr><td>Bor\u00e7 tahsilat\u0131 yapan \u00e7al\u0131\u015fanlar<\/td><td class=\"has-text-align-right\" data-align=\"right\">65,00 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">85,00 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">EUR 100.00<\/td><\/tr><tr><td>Bor\u00e7 tahsilat\u0131 yapmayan \u00e7al\u0131\u015fanlar<\/td><td class=\"has-text-align-right\" data-align=\"right\">45,00 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">45,00 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">50,00 EUR<\/td><\/tr><tr><td>\u00c7\u0131raklar ve zorunlu stajyerler<\/td><td class=\"has-text-align-right\" data-align=\"right\">20,00 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">20,00 EUR<\/td><td class=\"has-text-align-right\" data-align=\"right\">25,00 EUR<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>2029'dan itibaren, yeniden de\u011ferleme rakam\u0131 ile y\u0131ll\u0131k olarak de\u011ferleme yap\u0131lacakt\u0131r.<\/p>\n\n\n\n<p>Yar\u0131 zamanl\u0131 ve ara s\u0131ra \u00e7al\u0131\u015fanlar i\u00e7in, bah\u015fi\u015f \u00f6dene\u011finin alikot k\u0131smi tutar\u0131 uygulanacakt\u0131r. \u00d6rnekler (2026 i\u00e7in de\u011ferler):<br>&gt; Tahsilatl\u0131 garson, haftada 25 saat: 65,00 EUR \/ 173 * 25 * 4,33 = ayl\u0131k 40,67 EUR<br>&gt; Tahsilat yap\u0131lmaks\u0131z\u0131n duruma g\u00f6re istihdam edilen garson: 45,00 EUR \/ 30 = g\u00fcnl\u00fck 1,50 EUR<\/p>\n\n\n\n<p>Toplamda bir ay\u0131 a\u015fmayan devams\u0131zl\u0131k s\u00fcreleri (\u00f6rne\u011fin tatiller, hastal\u0131k izni veya meslek okulu) i\u00e7in de sabit oranl\u0131 bah\u015fi\u015fler uygulanacakt\u0131r; bu nedenle sabit orandan yaln\u0131zca bir aydan uzun s\u00fcren s\u00fcrekli devams\u0131zl\u0131klar i\u00e7in (yani ikinci aydan itibaren) feragat edilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0130pu\u00e7lar\u0131 - vergi muafiyeti<\/h3>\n\n\n\n<p>\u00dccret vergisi k\u0131lavuzunda (LStR) bah\u015fi\u015flerin vergiden muaf tutulmas\u0131na ili\u015fkin a\u00e7\u0131klamalar BMF taraf\u0131ndan iki noktada tamamlanm\u0131\u015ft\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>LStR 92d kenar notu: Bah\u015fi\u015flerin yerel olarak al\u0131\u015f\u0131lagelmi\u015f olup olmad\u0131\u011f\u0131n\u0131 kontrol ederken, bah\u015fi\u015f miktar\u0131n\u0131n bireysel \u00e7al\u0131\u015fan\u0131n \u00fccretiyle ili\u015fkisi belirleyici de\u011fildir.<\/li>\n\n\n\n<li>Marjinal say\u0131 92f LStR: Bah\u015fi\u015f da\u011f\u0131t\u0131m sistemi (\u00f6rne\u011fin Tronc sistemi) arac\u0131l\u0131\u011f\u0131yla toplanan ve \u00f6nceden belirlenmi\u015f bir anahtara g\u00f6re (s\u00f6zl\u00fc veya yaz\u0131l\u0131 olarak kararla\u015ft\u0131r\u0131lan) \u00e7al\u0131\u015fanlara da\u011f\u0131t\u0131lan bah\u015fi\u015fler de vergi muafiyeti kapsam\u0131ndad\u0131r.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u00dc<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ueberstundenzuschlaege\">EStG \u00a7 68 uyar\u0131nca fazla mesai primleri<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">2026 i\u00e7in yasal d\u00fczenleme<\/h4>\n\n\n\n<p>2024\/25 y\u0131llar\u0131nda ge\u00e7erli olan \u00f6zel d\u00fczenleme (azami 18 fazla mesai primi ve ayl\u0131k azami 200,00 Avro i\u00e7in vergi muafiyeti) 2025 y\u0131l\u0131 sonunda sona ermektedir. \u015eubat 2026 tarihli EStG de\u011fi\u015fikli\u011fi (1 Ocak 2026 tarihinden itibaren ge\u00e7erli olmak \u00fczere) 2026 takvim y\u0131l\u0131 i\u00e7in yine 2026 y\u0131l\u0131 sonuna kadar s\u0131n\u0131rl\u0131 bir \u00f6zel d\u00fczenleme \u00f6ng\u00f6rmektedir: Vergiden muaf fazla mesai primleri ayda 15 saate kadar ve en fazla 170,00 Euro'ya kadar m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n<p>Madde 68 (2) EStG uyar\u0131nca vergiden muaf azami limitlere genel bak\u0131\u015f:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th><\/th><th>maks. say\u0131<br>(ayl\u0131k)<\/th><th>Maksimum tutar<br>(ayl\u0131k)<\/th><\/tr><\/thead><tbody><tr><td>2023'e kadar<\/td><td>10 saat.<\/td><td>86,00 EUR<\/td><\/tr><tr><td>2024 ve 2025<\/td><td>18 saat.<\/td><td>200,00 EUR<\/td><\/tr><tr><td>2026<\/td><td>15 saat.<\/td><td>170,00 EUR<\/td><\/tr><tr><td>2027'den itibaren<\/td><td>10 saat.<\/td><td>120,00 EUR<br>(ileride yap\u0131lacak kanun de\u011fi\u015fikliklerine tabidir)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">Resmi yapt\u0131r\u0131m uygulamalar\u0131n\u0131n s\u0131k\u0131la\u015ft\u0131r\u0131lmas\u0131 <\/h4>\n\n\n\n<p>\u00dccret denetimleri, yasan\u0131n yorumlanmas\u0131ndaki de\u011fi\u015fiklikler nedeniyle giderek daha fazla tart\u0131\u015f\u0131lmaktad\u0131r.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00c7al\u0131\u015fma s\u00fcresinin hesaplanmas\u0131 veya birka\u00e7 ayl\u0131k bir s\u00fcre ile esnek \u00e7al\u0131\u015fma<\/strong> | Hesaplama veya esnek \u00e7al\u0131\u015fma d\u00f6nemi devam etti\u011fi s\u00fcrece, zaman hesab\u0131 art\u0131 saatleri hen\u00fcz fazla mesai olarak say\u0131lmaz. Bu nedenle, EStG'nin 68. maddesinin 2. paragraf\u0131 uyar\u0131nca vergi indirimi yaln\u0131zca hesaplama veya esnek \u00e7al\u0131\u015fma d\u00f6neminin sona erdi\u011fi aylarda uygulanabilir (\u00f6rne\u011fin, alt\u0131 ayl\u0131k bir esnek \u00e7al\u0131\u015fma d\u00f6nemi s\u00f6z konusu oldu\u011funda, y\u0131lda yaln\u0131zca iki kez). D\u00f6nem i\u00e7indeki bordro d\u00f6nemleri toplanarak vergi indirimi elde edilemez. Sabit oranl\u0131 bir fazla mesai \u00f6dene\u011fi s\u00f6z konusu oldu\u011funda bile, yaln\u0131zca d\u00f6nem sonunda ortaya \u00e7\u0131kan fazla mesainin ayl\u0131k bazda \u00f6nceden vergiden muaf olarak muhasebele\u015ftirilmesine izin verilmez.<\/li>\n\n\n\n<li><strong>\u00c7al\u0131\u015fma s\u00fcresi hesaplamas\u0131 \/ esnek \u00e7al\u0131\u015fma olmadan hepsi bir arada<\/strong> | Federal Maliye Bakanl\u0131\u011f\u0131'n\u0131n yeni g\u00f6r\u00fc\u015f\u00fcne g\u00f6re, EStG Madde 68 paragraf 2 uyar\u0131nca vergiden muaf fazla mesai primlerinin t\u00fcm maa\u015ftan d\u00fc\u015f\u00fclmesi, ancak ilgili fazla mesai saatlerinin ayl\u0131k azami say\u0131s\u0131na (2025: 18, 2026: 15) veya azami ayl\u0131k tutara (2025: 200,00 Euro veya 2026: 170,00 Euro) y\u0131ll\u0131k ortalama olarak ula\u015f\u0131lmas\u0131 halinde tan\u0131nacakt\u0131r.<\/li>\n\n\n\n<li><strong>Birka\u00e7 ayl\u0131k \u00e7al\u0131\u015fma s\u00fcresi hesaplamas\u0131\/esnek \u00e7al\u0131\u015fma ile birlikte hepsi bir arada <\/strong>| Federal Maliye Bakanl\u0131\u011f\u0131'n\u0131n yeni g\u00f6r\u00fc\u015f\u00fcne g\u00f6re bu kombinasyon, vergiden muaf fazla mesai primlerinin d\u00fc\u015f\u00fclmesine hi\u00e7bir \u015fekilde izin verilmedi\u011fi anlam\u0131na gelmektedir. Bunun gerek\u00e7esi, di\u011fer hususlar\u0131n yan\u0131 s\u0131ra, mevcut hesaplama veya esnek \u00e7al\u0131\u015fma d\u00f6nemi boyunca (ortalama) fazla mesai yap\u0131lmamas\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>\u00c7al\u0131\u015fma s\u00fcresi kay\u0131tlar\u0131 i\u00e7in daha kat\u0131 gereklilikler<\/strong> | VwGH'nin karar\u0131na istinaden, GPLB denet\u00e7ileri, fazla mesai primlerinin vergi muafiyeti i\u00e7in, tercih edilen fazla mesainin belirli g\u00fcnl\u00fck ve zamansal konumunun ve a\u00e7\u0131k bir \u015fekilde i\u015faretlenmesinin a\u00e7\u0131k\u00e7a g\u00f6r\u00fclebildi\u011fi m\u00fckemmel haz\u0131rlanm\u0131\u015f \u00e7al\u0131\u015fma s\u00fcresi kay\u0131tlar\u0131n\u0131 giderek daha fazla talep etmektedir.<\/li>\n<\/ul>\n\n\n\n<p>Her \u015firket, yukar\u0131da belirtilen konstelasyonlarda gelecekteki vergi iadesi \u00f6demeleri riskini kabul etmek isteyip istemedi\u011fine veya vergiye tabi muhasebeye \u00f6nceden ge\u00e7meyi tercih edip etmeyece\u011fine karar vermelidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">V<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">SI'daki gecikme faizleri<\/h3>\n\n\n\n<p>1 Ocak 2026 tarihinden itibaren, vadesi ge\u00e7mi\u015f SI katk\u0131 paylar\u0131na uygulanan gecikme faizi oran\u0131 7,03 %'den 5,53 %'ye d\u00fc\u015f\u00fcr\u00fclecektir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">W<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Konut s\u00fcbvansiyonu katk\u0131s\u0131 Viyana<\/h3>\n\n\n\n<p>2018 y\u0131l\u0131ndan bu yana, Konut S\u00fcbvansiyon Katk\u0131 Yasas\u0131 (Wohnbauf\u00f6rderungsbeitragsgesetz), her federal eyalete konut s\u00fcbvansiyon katk\u0131 miktar\u0131n\u0131 ba\u011f\u0131ms\u0131z olarak belirleme imkan\u0131 sa\u011flam\u0131\u015ft\u0131r. \u015eimdiye kadar federal eyaletler bu se\u00e7ene\u011fi kullanmam\u0131\u015ft\u0131. Bu durum \u015fimdi ilk kez de\u011fi\u015fti: Viyana Eyalet Parlamentosu taraf\u0131ndan 23 Ekim 2025 tarihinde kabul edilen bir karara g\u00f6re, Viyana'daki konut s\u00fcbvansiyonu katk\u0131s\u0131, i\u015fletmeler ve \u00e7al\u0131\u015fanlar i\u00e7in her biri 0,5 %'den 0,75 %'ye (yani toplamda 1 %'den 1,5 %'ye) y\u00fckseltilecektir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Z<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Faiz tasarrufu (avans veya i\u015fveren kredisi)<\/h3>\n\n\n\n<p>De\u011fi\u015fken faiz oran\u0131 kararla\u015ft\u0131r\u0131lan kredi veya avanslar i\u00e7in, Federal Maliye Bakanl\u0131\u011f\u0131'na g\u00f6re 2026 y\u0131l\u0131nda 3.0 % (2024\/2025: her durumda 4.5 %) y\u00fczdelik oran ge\u00e7erlidir.<\/p>\n\n\n\n<p>Faizsiz veya sabit faizli kredi veya avanslar i\u00e7in 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\u0131n\u0131n kararla\u015ft\u0131r\u0131ld\u0131\u011f\u0131 kredi veya avans\u0131n t\u00fcm s\u00fcresi boyunca tutarl\u0131 bir \u015fekilde uygulanmal\u0131d\u0131r. <\/p>\n\n\n\n<p class=\"has-light-blue-background-color has-background\"><a href=\"https:\/\/www.oenb.at\/isaweb\/report.do?report=2.10\" target=\"_blank\" rel=\"noreferrer noopener\">OeNB faiz oranlar\u0131na buradan ula\u015fabilirsiniz<\/a>.<\/p>\n\n\n\n<p><\/p>\n\n\n<style id=\"strategiq-cta-bar-style\">.block-cta-bar{position:relative;padding:1rem 0 1.75rem 0;overflow:visible;z-index:1;margin-top:26px}.block-cta-bar:not(.has-background){background:var(--primary-gradient)}.block-cta-bar.has-light-blue-background-color .block-cta-bar__heading{color:#000}.block-cta-bar.has-light-blue-background-color .btn{color:#02212E}.block-cta-bar.has-light-blue-background-color 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class=\"block-cta-bar__button-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/tr\/services\/personalverrechnung-arbeitsrecht\/\" target=\"_blank\" class=\"btn btn--secondary btn--hollow\">Ba\u011flant\u0131<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n\n<div class=\"wp-block-buttons has-custom-font-size has-tertiary-gradient-gradient-background has-background has-small-font-size is-layout-flex wp-block-buttons-is-layout-flex\"><\/div>\n\n\n\n<p><br>Durum 26.02.2026<br>Olu\u015fturuldu 22.12.2025<br><sup>Kaynak: Kraft &amp; Kronberger \u00f6zel yay\u0131nlar\u0131<br>Foto\u011fraf: Moore Salzburg<\/sup><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Die Neuerungen in der Personalverrechnung haben wir f\u00fcr Sie wie gewohnt \u00fcbersichtlich<br \/>\nvon A bis Z aufgelistet. <\/p>","protected":false},"author":10,"featured_media":927,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[89,1,19,16],"tags":[21,20],"location":[14],"class_list":["post-949","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-arbeitsrecht","category-news","category-personalverrechnung","category-steuerberatung","tag-arbeitsrecht","tag-personalverrechnung","location-salzburg"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Personalverrechnung 2026 von A bis Z | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"Von A bis Z \u00fcbersichtlich: Die Neuerungen in der Personalverrechnung 2026 erhalten Sie wie gewohnt ordentlich zusammengefasst.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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