{"id":12411,"date":"2025-03-26T12:00:47","date_gmt":"2025-03-26T12:00:47","guid":{"rendered":"https:\/\/bosporus24.de\/?p=12411"},"modified":"2025-04-22T11:02:33","modified_gmt":"2025-04-22T11:02:33","slug":"lohnabrechnung-in-deutschland-pflichten-fuer-auslaendische-arbeitgeber","status":"publish","type":"post","link":"https:\/\/bosporus24.de\/tr\/lohnabrechnung-in-deutschland-pflichten-fuer-auslaendische-arbeitgeber\/","title":{"rendered":"Almanya'da bordro muhasebesi: Yabanc\u0131 i\u015fverenler i\u00e7in y\u00fck\u00fcml\u00fcl\u00fckler"},"content":{"rendered":"

Yurt d\u0131\u015f\u0131ndan gelip Almanya'da i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131ran veya ikinci i\u015f\u00e7i olarak \u00e7al\u0131\u015fan \u015firketler, Alman \u00fccret vergisi ve sosyal g\u00fcvenlik sistemine uymak zorundad\u0131r. Bu sistem Bordro muhasebesi<\/strong> burada merkezi bir unsurdur. Faturaland\u0131rmadaki hatalar \u015funlara yol a\u00e7abilir y\u00fcksek geri \u00f6demeler, cezalar veya yasal sorunlar<\/strong> Kur\u015fun.<\/p>\n

1 Almanya'da maa\u015f bordrosunu kim haz\u0131rlamak zorundad\u0131r?<\/strong><\/h2>\n

Prensip:<\/strong>
Almanya'da bir \u00e7al\u0131\u015fan sosyal g\u00fcvenlik primlerine veya Alman \u00fccret vergisine tabi olur olmaz Alman bordro muhasebesi<\/strong> yarat\u0131lacak.<\/p>\n

- Bordro muhasebesi a\u015fa\u011f\u0131dakiler i\u00e7in zorunludur:<\/strong><\/p>\n

    \n
  • \u00c7al\u0131\u015fan\u0131 olan Alman \u015firketleri<\/strong><\/li>\n
  • Almanya'da \u015fubesi veya daimi kurulu\u015fu olan yabanc\u0131 \u015firketler<\/strong><\/li>\n
  • Almanya'da daimi olarak personel istihdam eden di\u011fer AB \u00fclkelerinden i\u015fverenler<\/strong><\/li>\n<\/ul>\n

    Pratik \u00f6rnek:<\/strong>
    Polonyal\u0131 bir in\u015faat \u015firketi Almanya'da bir \u015fube a\u00e7ar ve in\u015faat i\u015f\u00e7ilerini i\u015fe al\u0131r. \u00c7al\u0131\u015fanlar Almanya'da \u00e7al\u0131\u015ft\u0131klar\u0131ndan ve sosyal g\u00fcvenlik primlerine tabi olduklar\u0131ndan, \u015firket Alman bordro muhasebesini haz\u0131rlamal\u0131d\u0131r.<\/p>\n

    2 Almanya'da bir maa\u015f bordrosu neleri i\u00e7ermelidir?<\/strong><\/h2>\n

    Bordro muhasebesi kanunen zorunludur ve belirli zorunlu bilgileri i\u00e7ermelidir. Bunlar \u015funlar\u0131 i\u00e7erir<\/p>\n

      \n
    • \u0130\u015fveren verileri:<\/strong> \u0130sim, adres, \u015firket numaras\u0131<\/li>\n
    • \u00c7al\u0131\u015fan verileri:<\/strong> \u0130sim, vergi numaras\u0131, ulusal sigorta numaras\u0131<\/li>\n
    • Br\u00fct gelir:<\/strong> Temel maa\u015f, ek \u00f6demeler, ikramiyeler<\/li>\n
    • Kesintiler:<\/strong> Gelir vergisi, sosyal g\u00fcvenlik katk\u0131 paylar\u0131, kilise vergisi (varsa)<\/li>\n
    • Net kazan\u00e7lar:<\/strong> \u00c7al\u0131\u015fan taraf\u0131ndan al\u0131nan nihai tutar<\/li>\n
    • \u00d6deme tarihi ve banka bilgileri<\/strong><\/li>\n<\/ul>\n

      \u00d6nemli:<\/strong>
      Bordro muhasebesi \u015funlar\u0131 yapmal\u0131d\u0131r ayl\u0131k<\/strong> ve \u00e7al\u0131\u015fan\u0131n kullan\u0131m\u0131na sunulur.<\/p>\n

      Pratik \u00f6rnek:<\/strong>
      Bir Frans\u0131z \u015firketi Almanya'da bir sat\u0131\u015f temsilcisi i\u015fe al\u0131r. Her ay, br\u00fct ve net maa\u015f\u0131n\u0131n, vergi kesintilerinin ve sosyal g\u00fcvenlik katk\u0131 paylar\u0131n\u0131n ayr\u0131nt\u0131lar\u0131n\u0131 i\u00e7eren bir maa\u015f bordrosu al\u0131r.<\/p>\n

      3.<\/strong>Yabanc\u0131 i\u015fverenler Almanya'da ne zaman gelir vergisi \u00f6demek zorundad\u0131r?<\/strong><\/h2>\n

      -A\u015fa\u011f\u0131daki durumlarda \u00fccret vergisi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc vard\u0131r:<\/strong><\/p>\n

        \n
      1. \u00c7al\u0131\u015fan \u015funlar\u0131 yapmal\u0131d\u0131r Almanya'daki ola\u011fan \u00e7al\u0131\u015fma yeri<\/strong> var.<\/li>\n
      2. \u00c7al\u0131\u015fan maa\u015f\u0131n\u0131 Almanya'dan almaktad\u0131r.<\/li>\n
      3. Ba\u015fka bir AB \u00fclkesinden gelen bir g\u00f6nderi i\u00e7in A1 formu bulunmamaktad\u0131r.<\/li>\n<\/ol>\n

        \u00d6nemli:<\/strong>
        Bir i\u015fveren Almanya'da yerle\u015fik olmasa bile bunu yapmakla y\u00fck\u00fcml\u00fc olabilir, Almanya'da \u00fccret vergisi \u00f6deme<\/strong>.<\/p>\n

        Pratik \u00f6rnek:<\/strong>
        Hollandal\u0131 bir \u015firketin Almanya'da kay\u0131tl\u0131 bir ofisi yoktur, ancak bir Alman sat\u0131\u015f ekibi vard\u0131r. \u015eirket Almanya'da gelir vergisi \u00f6demeli ve Almanya'da \u015eirket numaras\u0131<\/strong> \u0130stek.<\/p>\n

        4 Yabanc\u0131 i\u015fverenler bordro muhasebesi ve sosyal g\u00fcvenlik i\u00e7in nas\u0131l kay\u0131t yapt\u0131r\u0131r?<\/strong><\/h2>\n

        1. Bir \u015firket numaras\u0131 i\u00e7in ba\u015fvuruda bulunun<\/strong>
        ile Federal \u0130\u015f Bulma Kurumu<\/strong> - sosyal g\u00fcvenlik kayd\u0131 i\u00e7in gerekli.<\/p>\n

        2. Vergi dairesine gelir vergisi kayd\u0131<\/strong>
        Almanya'da yerle\u015fik olmayan i\u015fverenler ilgili vergi dairesine kay\u0131t yapt\u0131rmal\u0131d\u0131r.<\/p>\n

        3. \u00c7al\u0131\u015fanlar\u0131n bir sa\u011fl\u0131k sigortas\u0131 fonuna kaydedilmesi<\/strong>
        Se\u00e7ilen sa\u011fl\u0131k sigortas\u0131 kurumu emeklilik, i\u015fsizlik ve bak\u0131m sigortas\u0131 kay\u0131tlar\u0131n\u0131 \u00fcstlenir.<\/p>\n

        4. Ayl\u0131k bordro muhasebesi ve transfer vergilerinin haz\u0131rlanmas\u0131<\/strong><\/p>\n

          \n
        • \u00dccret vergisi<\/strong> vergi dairesine<\/li>\n
        • Sosyal g\u00fcvenlik katk\u0131lar\u0131<\/strong> sa\u011fl\u0131k sigortas\u0131 \u015firketine<\/li>\n<\/ul>\n

          Pratik \u00f6rnek:<\/strong>
          Almanya'da \u00e7al\u0131\u015fanlar\u0131 olan Bel\u00e7ikal\u0131 bir \u015firket, bordro muhasebesini do\u011fru bir \u015fekilde y\u00fcr\u00fctmek i\u00e7in bir \u015firket numaras\u0131 i\u00e7in ba\u015fvurur ve vergi dairesine kaydolur.<\/p>\n

          5. Bordro muhasebesindeki hatalar i\u00e7in yapt\u0131r\u0131mlar<\/strong><\/h2>\n

          -Eksik veya yanl\u0131\u015f maa\u015f bordrolar\u0131 pahal\u0131ya mal olabilir:<\/strong><\/p>\n

            \n
          • Yanl\u0131\u015f bordro vergisi muhasebesi i\u00e7in cezalar:<\/strong> Geri \u00f6demeler + 50.000 \u20ac'ya kadar para cezalar\u0131<\/li>\n
          • \u00d6denmeyen sosyal g\u00fcvenlik primleri:<\/strong> Cezalar + geriye d\u00f6n\u00fck 4 y\u0131la kadar geri \u00f6demeler<\/li>\n
          • G\u00fcmr\u00fcklere eksik raporlar (asgari \u00fccretli meslekler i\u00e7in):<\/strong> 500,000 Avro'ya varan cezalar<\/li>\n<\/ul>\n

            Pratik \u00f6rnek:<\/strong>
            Bir \u00c7ek in\u015faat \u015firketi, gelir vergisi kesintisi yapmadan \u00fccret \u00f6demektedir. Bir denetimin ard\u0131ndan vergi dairesi 250.000 Avro vergi iadesi ve ceza talep eder.<\/p>\n

            ","protected":false},"excerpt":{"rendered":"

            Unternehmen aus dem Ausland, die Mitarbeiter in Deutschland besch\u00e4ftigen oder entsenden, m\u00fcssen sich an das deutsche Lohnsteuer- und Sozialversicherungssystem halten. Die Lohnabrechnung ist dabei ein zentraler Aspekt. Fehler in der […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[211,219,1],"tags":[],"class_list":["post-12411","post","type-post","status-publish","format-standard","hentry","category-arbeitsrecht-mitarbeiter-aus-dem-ausland","category-lohnabrechnung-in-deutschland-pflichten-fuer-auslaendische-arbeitgeber","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12411","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/comments?post=12411"}],"version-history":[{"count":1,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12411\/revisions"}],"predecessor-version":[{"id":12446,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12411\/revisions\/12446"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/media?parent=12411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/categories?post=12411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/tags?post=12411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}