{"id":52278,"date":"2021-10-28T12:00:28","date_gmt":"2021-10-28T08:00:28","guid":{"rendered":"https:\/\/fedai.az\/?p=52278"},"modified":"2021-10-28T12:00:32","modified_gmt":"2021-10-28T08:00:32","slug":"d%c9%99fn-pulunun-hesablanmasi","status":"publish","type":"post","link":"https:\/\/fedai.az\/?p=52278","title":{"rendered":"D\u0259fn pulunun hesablanmas\u0131"},"content":{"rendered":"\n<p><strong>\u018fm\u0259k M\u0259c\u0259ll\u0259sinin 74 madd\u0259sinin 1-ci hiss\u0259sin\u0259 \u0259sas\u0259n, t\u0259r\u0259fl\u0259rin irad\u0259sind\u0259n v\u0259 ya ist\u0259yind\u0259n as\u0131l\u0131 olmayaraq i\u015f\u00e7i v\u0259fat etdikd\u0259 \u0259m\u0259k m\u00fcqavil\u0259sin\u0259 xitam verilir. M\u00f6vzunu iqtisad\u00e7\u0131 ekspert Mahmud Abasquliyev \u015f\u0259rh edir.<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/fedai.az\/wp-content\/uploads\/2021\/10\/mahmud-1024x576.jpg\" alt=\"\" class=\"wp-image-52279\" srcset=\"https:\/\/fedai.az\/wp-content\/uploads\/2021\/10\/mahmud-1024x576.jpg 1024w, https:\/\/fedai.az\/wp-content\/uploads\/2021\/10\/mahmud-300x169.jpg 300w, https:\/\/fedai.az\/wp-content\/uploads\/2021\/10\/mahmud-150x84.jpg 150w, https:\/\/fedai.az\/wp-content\/uploads\/2021\/10\/mahmud-768x432.jpg 768w, https:\/\/fedai.az\/wp-content\/uploads\/2021\/10\/mahmud-1536x864.jpg 1536w, https:\/\/fedai.az\/wp-content\/uploads\/2021\/10\/mahmud.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u018fm\u0259k M\u0259c\u0259ll\u0259sinin 77.7 b\u0259ndind\u0259 g\u00f6st\u0259rilib ki, \u0259m\u0259k m\u00fcqavil\u0259sin\u0259 bu M\u0259c\u0259ll\u0259nin 68-ci madd\u0259sinin ikinci hiss\u0259sinin &#171;c&#187;, 74-c\u00fc madd\u0259sinin birinci hiss\u0259sinin &#171;a&#187; v\u0259 &#171;c&#187; b\u0259ndl\u0259ri il\u0259 xitam verildikd\u0259, i\u015f\u0259g\u00f6t\u00fcr\u0259n i\u015f\u00e7iy\u0259 orta ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n az\u0131 2 misli miqdar\u0131nda m\u00fcavin\u0259t \u00f6d\u0259yir. \u0130\u015f\u00e7inin v\u0259fat\u0131 il\u0259 \u0259laq\u0259dar \u0259m\u0259k m\u00fcqavil\u0259sin\u0259 xitam verildikd\u0259 is\u0259 v\u0259fat ed\u0259nin v\u0259r\u0259s\u0259l\u0259rin\u0259 orta ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n az\u0131 3 misli miqdar\u0131nda m\u00fcavin\u0259t \u00f6d\u0259nilir. \u018fm\u0259k m\u00fcqavil\u0259sin\u0259 bu M\u0259c\u0259ll\u0259nin 68-ci madd\u0259sinin ikinci hiss\u0259sinin &#171;\u00e7&#187; b\u0259ndi il\u0259 xitam verildikd\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n i\u015f\u00e7iy\u0259 orta ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n az\u0131 3 misli miqdar\u0131nda m\u00fcavin\u0259t \u00f6d\u0259yir.<\/p>\n\n\n\n<p>&#171;Sosial m\u00fcavin\u0259tl\u0259r haqq\u0131nda&#187; Qanunun 4-c\u00fc madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan d\u00f6vl\u0259t qulluq\u00e7ular\u0131na \u00f6m\u00fcrl\u00fck m\u00fcavin\u0259t, el\u0259c\u0259 d\u0259 ya\u015fa, \u0259lilliy\u0259 g\u00f6r\u0259 m\u00fcavin\u0259t, sa\u011flaml\u0131q imkanlar\u0131 m\u0259hdud 18 ya\u015f\u0131nad\u0259k u\u015faqlara, ail\u0259 ba\u015f\u00e7\u0131s\u0131n\u0131 itirm\u0259y\u0259 g\u00f6r\u0259 m\u00fcavin\u0259t, &#171;M\u0259\u015f\u011fulluq haqq\u0131nda&#187; Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq i\u015fsizlik m\u00fcavin\u0259ti alan \u015f\u0259xsl\u0259rd\u0259n biri v\u0259fat etdikd\u0259 \u018fm\u0259k v\u0259 \u018fhalinin Sosial M\u00fcdafi\u0259si Nazirliyi t\u0259r\u0259find\u0259n d\u0259fn \u00fc\u00e7\u00fcn m\u00fcavin\u0259t t\u0259yin edilm\u0259si il\u0259 ba\u011fl\u0131 m\u00fcraci\u0259tl\u0259r\u0259 bax\u0131l\u0131r.<\/p>\n\n\n\n<p><strong>\u0130\u015fl\u0259y\u0259n v\u0259t\u0259nda\u015f v\u0259fat etdikd\u0259 D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fonduna m\u00fcraci\u0259t edilm\u0259lidir. Bu zaman d\u0259fn pulu almaq \u00fc\u00e7\u00fcn \u00f6l\u00fcm haqq\u0131nda \u015f\u0259had\u0259tnam\u0259nin sur\u0259ti, haqq-hesab c\u0259dv\u0259li, protokol, D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fonduna m\u0259ktub, eyni zamanda \u015f\u0259xsin v\u0259r\u0259s\u0259liyini t\u0259sdiq ed\u0259n m\u00fcvafiq s\u0259n\u0259dl\u0259r t\u0259qdim olunmal\u0131d\u0131r.<\/strong><\/p>\n\n\n\n<p>\u0130\u015f yerind\u0259 is\u0259 s\u0259n\u0259dl\u0259\u015fm\u0259 \u00fc\u00e7\u00fcn \u00f6l\u00fcm haqq\u0131nda \u015f\u0259had\u0259tnam\u0259 v\u0259 \u0259m\u0259k m\u00fcqavil\u0259sin\u0259 xitam verilm\u0259si il\u0259 ba\u011fl\u0131 \u0259mr kifay\u0259tdir. Xitam \u0259mri yaz\u0131ld\u0131qdan sonra \u00f6l\u00fcm haqq\u0131nda \u015f\u0259had\u0259tnam\u0259nin sur\u0259ti \u0259mrin arxas\u0131na tikilir.<\/p>\n\n\n\n<p>M\u00f6vcud qanunvericiliy\u0259 \u0259sas\u0259n, d\u0259fn pulundan vergi v\u0259 m\u0259cburi sosial s\u0131\u011forta haqlar\u0131 tutulmur.<\/p>\n\n\n\n<p><strong>D\u0259fn pulunun hesablanmas\u0131<\/strong><\/p>\n\n\n\n<p>\u018fm\u0259k M\u0259c\u0259ll\u0259sinin 177.3 madd\u0259sind\u0259 g\u00f6st\u0259rilib ki, 2 aydan az i\u015fl\u0259mi\u015f i\u015f\u00e7il\u0259r \u00fc\u00e7\u00fcn orta ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131 hesablamaq \u00fc\u00e7\u00fcn i\u015f\u00e7inin faktiki i\u015fl\u0259nmi\u015f g\u00fcnl\u0259r \u0259rzind\u0259 qazand\u0131\u011f\u0131 \u0259m\u0259khaqq\u0131n\u0131 h\u0259min g\u00fcnl\u0259r\u0259 b\u00f6lm\u0259kl\u0259 bir g\u00fcnl\u00fck \u0259m\u0259khaqq\u0131 m\u00fc\u0259yy\u0259n edilir, al\u0131nan m\u0259bl\u0259\u011f \u0259m\u0259khaqq\u0131 saxlan\u0131lan i\u015f g\u00fcnl\u0259rinin say\u0131na vurulur.<\/p>\n\n\n\n<p><strong>Misal 1:&nbsp;<\/strong>Ayl\u0131q \u0259m\u0259khaqq\u0131 400 manat olan i\u015f\u00e7i bir ay (iyun ay\u0131) i\u015fl\u0259dikd\u0259n sonra v\u0259fat edib. \u0130\u015fl\u0259diyi 1 ayda 22 i\u015f g\u00fcn\u00fc olub. O zaman 1 g\u00fcn\u00fcn \u0259m\u0259khaqq\u0131 400 : 20 = 20 manat olacaq.<\/p>\n\n\n\n<p>V\u0259fat etdiyi ayda i\u015f g\u00fcnl\u0259rinin say\u0131 22 oldu\u011fu \u00fc\u00e7\u00fcn m\u0259bl\u0259\u011f 20 x 22 = 440 manat olacaq.<\/p>\n\n\n\n<p>\u018fm\u0259k M\u0259c\u0259ll\u0259sinin 77.7-ci madd\u0259sin\u0259 \u0259sas\u0259n, v\u0259fat ed\u0259n \u015f\u0259xs\u0259 orta ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n 3 misli verilm\u0259lidir: 440 x 3 = 1320 manat. Dem\u0259li, yuxar\u0131da g\u00f6st\u0259ril\u0259n \u015f\u0259rtl\u0259rl\u0259 1 ay i\u015fl\u0259dikd\u0259n sonra v\u0259fat ed\u0259n \u015f\u0259xs\u0259 i\u015f yerind\u0259n 1320 manat v\u0259sait \u00f6d\u0259nilir.<\/p>\n\n\n\n<p><strong>Misal 2:<\/strong>&nbsp;Tutaq ki, ayl\u0131q \u0259m\u0259khaqq\u0131 400 manat olan i\u015f\u00e7i iyul ay\u0131nda v\u0259fat edib.<\/p>\n\n\n\n<p>May ay\u0131nda i\u015f g\u00fcnl\u0259rinin say\u0131 20, iyun ay\u0131nda 22 olub. \u018fm\u0259k M\u0259c\u0259ll\u0259sinin177.2 madd\u0259y\u0259 \u0259sas\u0259n, \u0259m\u0259k m\u0259zuniyy\u0259ti d\u00f6vr\u00fc \u00fc\u00e7\u00fcn veril\u0259n \u0259m\u0259khaqq\u0131 istisna olmaqla qalan b\u00fct\u00fcn hallarda i\u015f\u00e7inin orta \u0259m\u0259khaqq\u0131 \u00f6d\u0259ni\u015fd\u0259n \u0259vv\u0259lki iki t\u0259qvim ay\u0131 \u0259rzind\u0259 qazand\u0131\u011f\u0131 \u0259m\u0259khaqq\u0131n\u0131n c\u0259mi h\u0259min aylardak\u0131 i\u015f g\u00fcnl\u0259rinin say\u0131na b\u00f6lm\u0259kl\u0259 bir g\u00fcnl\u00fck \u0259m\u0259khaqq\u0131 tap\u0131l\u0131r v\u0259 al\u0131nan m\u0259bl\u0259\u011f \u0259m\u0259khaqq\u0131 saxlan\u0131lan i\u015f g\u00fcnl\u0259rinin say\u0131na vurulmaqla m\u00fc\u0259yy\u0259n edilir.<\/p>\n\n\n\n<p><em>20+22=42<br>800:42 = 19,05 manat.<\/em><\/p>\n\n\n\n<p>Bir i\u015f g\u00fcn\u00fcn\u0259 19,05 manat v\u0259sait d\u00fc\u015f\u00fcr. \u0130\u015f\u00e7inin v\u0259fat etdiyi ay i\u015f g\u00fcnl\u0259rinin say\u0131 22 olub.<\/p>\n\n\n\n<p><em>19,05 x 22 = 419,10 manat.<\/em><\/p>\n\n\n\n<p>\u018fm\u0259k M\u0259c\u0259ll\u0259sinin 77.7 madd\u0259sin\u0259 \u0259sas\u0259n, d\u0259fn pulu kimi orta ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n 3 misli verilm\u0259lidir: 419,10 x 3=1257,30 manat.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u018fm\u0259k M\u0259c\u0259ll\u0259sinin 74 madd\u0259sinin 1-ci hiss\u0259sin\u0259 \u0259sas\u0259n, t\u0259r\u0259fl\u0259rin irad\u0259sind\u0259n v\u0259 ya ist\u0259yind\u0259n as\u0131l\u0131 olmayaraq i\u015f\u00e7i v\u0259fat etdikd\u0259 \u0259m\u0259k m\u00fcqavil\u0259sin\u0259 xitam verilir. M\u00f6vzunu iqtisad\u00e7\u0131 ekspert<\/p>\n","protected":false},"author":2,"featured_media":52280,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-52278","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sosial"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/posts\/52278","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fedai.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=52278"}],"version-history":[{"count":1,"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/posts\/52278\/revisions"}],"predecessor-version":[{"id":52281,"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/posts\/52278\/revisions\/52281"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/media\/52280"}],"wp:attachment":[{"href":"https:\/\/fedai.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=52278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fedai.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=52278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fedai.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=52278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}