\u200b\u200b\u200b\u200b\u200b\u200b\u200b\u2018\u2019 <\/strong>Madde 25<\/em><\/strong> \u2013 (De\u011fi\u015fik : 2\/12\/2016 – 6764\/45 md.) Aday \u00e7\u0131rak ve \u00e7\u0131raklar ile i\u015fletmelerde mesleki e\u011fitim g\u00f6ren, staj veya tamamlay\u0131c\u0131 e\u011fitime devam eden \u00f6\u011frencilere i\u015fletmeler taraf\u0131ndan \u00f6denecek \u00fccret ve bu \u00fccretlerdeki art\u0131\u015flar, d\u00fczenlenecek s\u00f6zle\u015fme ile tespit edilir. Ancak, i\u015fletmelerde mesleki e\u011fitim g\u00f6ren \u00f6\u011frenciler ile mesleki ve teknik orta\u00f6\u011fretim okul ve kurumlar\u0131nda staj veya tamamlay\u0131c\u0131 e\u011fitim g\u00f6ren \u00f6\u011frencilere asgari \u00fccretin net tutar\u0131n\u0131n; yirmi ve \u00fczerinde personel \u00e7al\u0131\u015ft\u0131ran i\u015fyerlerinde y\u00fczde otuzundan, yirmiden az personel \u00e7al\u0131\u015ft\u0131ran i\u015fyerlerinde y\u00fczde onbe\u015finden, aday \u00e7\u0131rak ve \u00e7\u0131ra\u011fa ya\u015f\u0131na uygun asgari \u00fccretin y\u00fczde otuzundan a\u015fa\u011f\u0131 \u00fccret \u00f6denemez.<\/strong> Bu ama\u00e7la kamu kurum ve kurulu\u015flar\u0131 gerekli tedbirleri al\u0131r. Staj yapacak i\u015fletme bulunamamas\u0131 nedeniyle staj\u0131n\u0131 okulda yapan orta\u00f6\u011fretim \u00f6\u011frencilerinin yapt\u0131klar\u0131 stajlar bu f\u0131kra h\u00fckm\u00fc kapsam\u0131 d\u0131\u015f\u0131ndad\u0131r.Aday \u00e7\u0131rak, \u00e7\u0131rak ve \u00f6\u011frencinin e\u011fitimi s\u0131ras\u0131nda i\u015fyerinin kusuru halinde meydana gelecek i\u015f kazalar\u0131 ve meslek hastal\u0131klar\u0131ndan i\u015fveren sorumludur.Aday \u00e7\u0131rak, \u00e7\u0131rak ve \u00f6\u011frencilere \u00f6denecek \u00fccretler her t\u00fcrl\u00fc vergiden m\u00fcstesnad\u0131r.(De\u011fi\u015fik : 2\/12\/2016 – 6764\/45 md.) Aday \u00e7\u0131rak, \u00e7\u0131raklar, i\u015fletmelerde mesleki e\u011fitim g\u00f6ren \u00f6\u011frenciler ile mesleki ve teknik orta\u00f6\u011fretim okul ve kurumlar\u0131nda okumakta iken staja, tamamlay\u0131c\u0131 e\u011fitime veya alan e\u011fitimine tabi tutulan \u00f6\u011frencilerin sigorta primleri asgari \u00fccretin y\u00fczde ellisi \u00fczerinden, Bakanl\u0131k ile mesleki ve teknik e\u011fitim yapan y\u00fcksek\u00f6\u011fretim kurumlar\u0131n\u0131n ba\u011fl\u0131 oldu\u011fu \u00fcniversitelerin b\u00fct\u00e7esine konulan \u00f6denekten kar\u015f\u0131lan\u0131r<\/em>.\u2019\u2019 denmektedir.<\/p>\n

Asgari \u00dccret ve Net Asgari \u00dccret Nedir?<\/strong><\/h2>\n

Asgari \u00fccret tutar\u0131 \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenmektedir.2017 y\u0131l\u0131 i\u00e7in 1.777,50-TL<\/strong> olarak belirlenmi\u015ftir. Asgari \u00fccretteki ya\u015f s\u0131n\u0131r\u0131(16 ya\u015f alt\u0131-\u00fcst\u00fc) 19\/04\/2014 tarihli 28.977 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u2018\u2019 Asgari\u00a0\u00dccret Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik\u2019\u2019<\/em><\/strong> gere\u011fi kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Stajer \u00f6\u011frencilere \u00fccret \u00f6derken net asgari \u00fccreti kullan\u0131lmaktad\u0131r. Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n 15\/12\/2016 tarih ve Net \u00dccretin Tespiti konulu g\u00f6r\u00fc\u015f yaz\u0131s\u0131nda
\n\u00f6zetle; \u201c<\/em>\u00dccretleri ger\u00e7ek usulde vergilendirilenler asgari ge\u00e7im indiriminden<\/em>
\nfaydalanmakta olup \u00fccretlerinden vergi tevkifat\u0131 yap\u0131lmayan \u00fccretlilerin asgari ge\u00e7im
\nindiriminden yararlanmalar\u0131 m\u00fcmk\u00fcn de\u011fildir. Dolay\u0131s\u0131yla 3308 say\u0131l\u0131 Kanuna g\u00f6re staj
\nyapan \u00f6\u011frencilere yap\u0131lacak \u00f6demeler, gerek ayn\u0131 kanun gerekse 193 say\u0131l\u0131 Gelir Vergisi
\nKanunun 23\/12 inci maddesi gere\u011fince vergiden istisna olmas\u0131 nedeniyle bu kimselerin
\nelde etmi\u015f olduklar\u0131 \u00fccretler i\u00e7in asgari ge\u00e7im indirimin uygulanmas\u0131 m\u00fcmk\u00fcn de\u011fildir.\u201d<\/em><\/strong> \u00a0denmektedir.<\/p>\n

 <\/p>\n

Bu ba\u011flamda Stajer \u00f6\u011frenciler<\/strong> i\u00e7in; net asgari \u00fccret tutar\u0131 2017 y\u0131l\u0131 i\u00e7in 1.270,75-TL<\/strong> dir.(1.404,06-TL-133,31-TL)<\/p>\n

Stajer \u00d6\u011frenci \u00dccreti Nas\u0131l Hesaplan\u0131r?<\/strong><\/a><\/h3>\n

a)20 ve daha fazla personel \u00e7al\u0131\u015ft\u0131ran i\u015fletmelerde;<\/p>\n

\u00d6denecek \u00fccret = (Net Asg.\u00fccret x %30) – (Net Asg.\u00dccr.x %30 x Devams\u0131z G\u00fcn Say\u0131s\u0131)<\/ins><\/strong><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 30<\/strong><\/p>\n

b)20\u2019den az personel \u00e7al\u0131\u015ft\u0131ran i\u015fletmelerde;<\/p>\n

\u00d6denecek \u00fccret = (Net Asg.\u00fccret x %15) – (Net Asg.\u00dccr.x %15 x Devams\u0131z G\u00fcn Say\u0131s\u0131)<\/ins><\/strong><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 30<\/strong><\/p>\n

form\u00fcl\u00fc uygulanarak bulunur.<\/p>\n

Stajer \u00d6\u011frencilere \u00dccret\u00a0 \u00d6denirken Dikkat Edilmesi Gereken Hususlar<\/strong><\/h4>\n

*Aday \u00e7\u0131rak, \u00e7\u0131rak ve \u00f6\u011frencilere \u00f6denecek \u00fccretler her t\u00fcrl\u00fc vergiden m\u00fcstesnad\u0131r.<\/p>\n

* \u00d6\u011frenciye yar\u0131y\u0131l ve yaz tatili s\u00fcresince toplam bir ay \u00fccretli izin verilir. Ayr\u0131ca mazeretleri kabul edilenlere okul\/kurum m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn de g\u00f6r\u00fc\u015f\u00fc al\u0131narak bir aya kadar \u00fccretsiz mazeret izni de verilebilir (Mill\u00ee E\u011fitim Bakanl\u0131\u011f\u0131 Orta\u00f6\u011fretim Kurumlar\u0131 Y\u00f6netmeli\u011fi, madde 134 ).<\/p>\n

* \u00d6\u011frenciler, teorik e\u011fitim g\u00fcnlerinde \u00fccretli izinli say\u0131l\u0131rlar (Mill\u00ee E\u011fitim Bakanl\u0131\u011f\u0131 Orta\u00f6\u011fretim Kurumlar\u0131 Y\u00f6netmeli\u011fi, madde 123).<\/p>\n

* \u00d6\u011frencilere tel\u00e2fi e\u011fitimi s\u00fcresince ve okul\/kurumda yap\u0131lacak s\u0131navlar i\u00e7in belirtilen g\u00fcnlerde \u00fccretli izin verilir (Mill\u00ee E\u011fitim Bakanl\u0131\u011f\u0131 Orta\u00f6\u011fretim Kurumlar\u0131 Y\u00f6netmeli\u011fi, madde 144 ).<\/p>\n

* \u00d6\u011frenci<\/strong> mesleki e\u011fitim i\u00e7in i\u015fletmeye devam etmek zorundad\u0131r. \u0130\u015fletmede mesleki e\u011fitimine \u00f6z\u00fcrs\u00fcz devam etmeyen veya \u00fccretsiz izin kullanan \u00f6\u011frencinin bu g\u00fcnlerdeki \u00fccreti kesilir.<\/p>\n

*\u00a0 Okula gitmesi gereken g\u00fcnde(teorik e\u011fitim g\u00fcn\u00fc) okula gitmeyen \u00f6\u011frenciye \u00fccret \u00f6denmez onun i\u00e7in Okul \u0130daresinin \u00f6\u011frencinin devams\u0131zl\u0131\u011f\u0131n\u0131 sa\u011fl\u0131k tesisine bildirmesi gerekmektedir.<\/p>\n

\u00d6RNEK 1:<\/strong><\/p>\n

-250 ki\u015fi \u00e7al\u0131\u015fan bir sa\u011fl\u0131k tesisinde Ocak ay\u0131nda Haftan\u0131n 3 g\u00fcn\u00fc staja gelen, 2 g\u00fcn\u00fc okula giden stajer \u00f6\u011frenci, 4 g\u00fcn \u00f6z\u00fcrs\u00fcz staja gelmemi\u015ftir. Stajer \u00f6\u011frenciye ne kadar \u00fccret \u00f6denecektir ?<\/p>\n

1-Stajer \u00f6\u011frenci 4 g\u00fcn gelmedi\u011fi i\u00e7in 26 g\u00fcnl\u00fck \u00fccret \u00f6denecektir.(ay s\u00fcresi 30 al\u0131nacak)<\/p>\n

2-Net Asgari \u00dccretin %30 bulal\u0131m. 1.270,75*30\/100=381,23-TL dir.<\/p>\n

3-\u00c7al\u0131\u015fma g\u00fcn\u00fc ile \u00e7arp\u0131p ,30 b\u00f6lelim.381,23*26\/30=330,40-TL \u00f6deme yap\u0131lacakt\u0131r.<\/p>\n

\u00d6RNEK 2:<\/strong><\/p>\n

-90 ki\u015fi \u00e7al\u0131\u015fan bir sa\u011fl\u0131k tesisinde \u015eubat ay\u0131nda Haftan\u0131n 3 g\u00fcn\u00fc staja gelen, 2 g\u00fcn\u00fc okula giden stajer \u00f6\u011frenci, 3 g\u00fcn \u00f6z\u00fcrs\u00fcz staja gelmemi\u015f ve 2 g\u00fcnde okula gitmemi\u015ftir. Stajer \u00f6\u011frenciye ne kadar \u00fccret \u00f6denecektir ?<\/p>\n

1-Stajer \u00f6\u011frenci 3+2=5 g\u00fcn gelmedi\u011fi i\u00e7in 25 g\u00fcnl\u00fck \u00fccret \u00f6denecektir.(ay s\u00fcresi 30 al\u0131nacak)<\/p>\n

2-Net Asgari \u00dccretin %30 bulal\u0131m. 1.270,75*30\/100=381,23-TL dir.<\/p>\n

3-\u00c7al\u0131\u015fma g\u00fcn\u00fc ile \u00e7arp\u0131p ,30 b\u00f6lelim.381,23*25\/30=317,69-TL \u00f6deme yap\u0131lacakt\u0131r.<\/p>\n

\u00d6RNEK 3:<\/strong><\/p>\n

-150 ki\u015fi \u00e7al\u0131\u015fan bir sa\u011fl\u0131k tesisinde \u015eubat ay\u0131nda Haftan\u0131n 3 g\u00fcn\u00fc staja gelen, 2 g\u00fcn\u00fc okula giden stajer \u00f6\u011frenci, 4 g\u00fcn \u00f6z\u00fcrs\u00fcz ve 1 g\u00fcnde s\u0131nav nedeniyle staja gelmemi\u015ftir.3 g\u00fcnde okula gitmemi\u015ftir. Stajer \u00f6\u011frenciye ne kadar \u00fccret \u00f6denecektir?<\/p>\n

1-Stajer \u00f6\u011frenci<\/strong><\/a> 4+3=7 g\u00fcn gelmedi\u011fi i\u00e7in 23 g\u00fcnl\u00fck \u00fccret \u00f6denecektir.(ay s\u00fcresi 30 al\u0131nacak)<\/p>\n

2-Net Asgari \u00dccretin %30 bulal\u0131m. 1.270,75*30\/100=381,23-TL dir.<\/p>\n

3-\u00c7al\u0131\u015fma g\u00fcn\u00fc ile \u00e7arp\u0131p ,30 b\u00f6lelim.381,23*23\/30=292,28-TL \u00f6deme yap\u0131lacakt\u0131r.<\/p>\n

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

STAJER \u00d6\u011eRENC\u0130 \u00dcCRET\u0130 NASIL HESAPLANIR?<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[632,631],"class_list":["post-975","post","type-post","status-publish","format-standard","hentry","category-memur","tag-stajer-ogrenci-agi-dusulurmu","tag-stajer-ogrenci-ucreti"],"yoast_head":"\n