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Əmək qabiliyyətinin müvəqqəti itirilməsinə görə müavinətlərin vergiyə cəlb olunması
10 Aprel 2021

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Əmək qabiliyyətinin müvəqqəti itirilməsinə görə müavinətlərin vergiyə cəlb olunması

Qanunvericilikdə əmək qabiliyyətinin müvəqqəti itirilməsinə görə müavinətlərin ödənilməsi nəzərdə tutulub. Bəs həmin müavinətlərdən hansı növ icbari tutulmalar həyata keçirilir? Suala insan resurslarının idarə olunması üzrə mütəxəssis Nihad Əliyev aydınlıq gətirir.

Nazirlər Kabinetinin 15 sentyabr 1998-ci il tarixli 189 saylı qərarına əsasən, sığortaolunanların əmək qabiliyyətinin müvəqqəti itirilməsi halında itirilmiş əməkhaqqının, gəlirlərin və əlavə xərclərin tam və ya qismən kompensasiya edilməsi məqsədilə əmək qabiliyyətinin müvəqqəti itirilməsinə görə müavinət almaq hüquqları var. Burada itirilmiş əməkhaqqının tam və ya qismən kompensasiya edilməsi qeyd olunmasa da, Əmək Məcəlləsinin 157-ci maddəsinə əsasən, əmək qabiliyyətinin müvəqqəti itirilməsi halında ödənilən müavinətlər işçinin əməkhaqqına daxil edilmir: maddədə əməkhaqqı anlayışı vəzifə maaşını, əlavələri və mükafatları əhatə edir.

Qeyd edək ki, əmək qabiliyyətinin müvəqqəti itirilməsi ilə əlaqədar ödənilən müavinətlər, Vergi Məcəlləsinin 102.1.4-cü maddəsinə əsasən, fiziki şəxslərin gəlir vergisinə cəlb olunur, lakin məcburi dövlət sosial sığortaya cəlb olunmur.

“Sosial Siğorta haqqında” Qanunun 15-ci maddəsinə əsasən, əmək qabiliyyətinin müvəqqəti itirilməsi ilə əlaqədar ödənilən müavinətlər məcburi dövlət sosial sığorta haqqlarına cəlb olunan gəlir növlərinə daxil edilməyib. Buna görə də həmin müavinətlərdən məcburi dövlət sosial sığortası tutulmur.

Bundan əlavə, “İşsizlikdən sığorta haqqında” və “Tibbi siğorta haqqında” qanunlara əsasən də əmək qabiliyyətinin müvəqqəti itirilməsi ilə əlaqədar ödənilən müavinətlər işsizikdən sığorta üzrə sığorta tariflərinə və icbari tibbi siğorta üzrə sığorta tariflərinə cəlb olunmur.

Fərqanə ALLAHVERDİQIZI