Özet:

The minimum living allowance application in the Income Tax Law No.193 and applied to wage income obtained by real persons with fully responsible has been applied since 2008. The wage income from the minimum living allowance application is used by taxpayers who are subject to tax and those who submit annual returns because they are not subject to withholding. The minimum living allowance amount is calculated on the basis of the annual gross amount of the minimum wage applicable at the beginning of the calendar year in which the wage is obtained as a result of the multiplication of the income tax rate corresponding to the first income slice by applying the rates determined by considering the status of the wageworker and his/her family. The minimum living allowance amount calculated by the employers is paid to the wage by deducting the income tax calculated over the monthly wage amount paid to the employees. In addition, these amounts are deducted from the total of the taxes offset by withholding in the withholding tax return by the employers. The proper functioning of the system depends on fulfilling responsibilities of wageworkers and employers in accordance with the legal regulations.

Anahtar Kelimeler: