The 2022 AGI hike has also become clear, with the minimum wage hike rate expected by millions of people. It was wondered how much AGI would be in 2022, which varies according to the number of married, single and children. New numbers have been revealed. So how much money was 2022 AGI? How much, how much is the 2022 AGI (Minimum living allowance) for married, single, with children? How to calculate AGI? Here are the new numbers…
Minimum Living Allowance amounts for 2022 have been determined; the lowest network amount is 344,60 TL – the highest network amount is 585,81 TL. The minimum living allowance amounts, which are determined by the Minimum Wage Determination Commission and become clear with the determination of the minimum wage, are shown in detail in the table below.
AGİ 2022 amount is calculated based on the minimum wage amount. As a result of the calculations made, the AGI amount is valid for the whole year.
Minimum Living Allowance (AGI) 2022 Calculation (01.01.2022 – 31.12.2022)
Marital Status Monthly Amount Single 344,60 Married spouse unemployed 413,51 Married spouse unemployed 1 child 465,20 Married spouse unemployed 2 children 516,89 Married spouse unemployed 3 children 585,81 Married spouse unemployed 4 children 585,81 Married spouse unemployed 5 children and
with more children 585,81
Married spouse working 344,60. 1, married with a working wife and 396,28 child. 2, married and working, with 447,97 children. 3, married with a working wife and 516,89 children. Married and working with 4 children 551,35. Married with 5 or more children 585,81
divorced 344,60. Divorced with 1 child 396,28. Divorced with 2 children 447,97. Divorced with 3 children516,89. Divorced with 4 children 551,35. Divorced with 5 or more children 585,81
How Much is the Minimum Wage Including 2022 AGI?* For divorced persons; If the wage earner has children, these figures are taken into account.
WHAT IS THE MINIMUM LIVING CONDITION?
Minimum Living Allowance;
- It is an application that differs according to whether the working person is married or not and the number of children.
- It is the return of a part of the income tax calculated on the wage income of all employees to the employee, provided that they reach the age of 16.
WHO CAN BENEFIT FROM THE MINIMUM LIVING CONDITION?
- Full taxpayer real persons whose wages are taxed in real manner
- Those who declare their wage incomes that are not subject to withholding in an annual declaration,
- Those who earn wage income evaluated within the scope of wages within the scope of article 61 of the Income Tax Law benefit.
Can Foreigners Benefit from the Minimum Living Allowance?
- If the Residence of the Foreign Employee is in Turkey,
- If he resides in Turkey for more than 6 months in a Calendar Year, he/she benefits from AGI.
WHO CANNOT BENEFIT FROM THE MINIMUM LIVING CONDITION?
From the Minimum Living Allowance;
- Service connoisseurs taxing within the scope of other wages,
- Other real persons who do not earn wage income,
- Those who earn wage income within limited liability (those who do not reside in Turkey and reside in Turkey for less than 6 months in a calendar year)
- Those whose income tax is not withheld in accordance with another law provision (Free Zones Law No. 3218, Turkish International Ship Registry Law No. 4490, Technology Development Zones Law No. 4691, etc.),
they cannot benefit.
Who are the Employees Covered by Other Wages?
Pursuant to article 64 of the Income Tax Law;
- Those who work for tradesmen whose earnings are determined in a simple way,
- Drivers working in special services,
- Construction workers hired by private construction owners,
- Those who work next to the owner of real estate capital income,
- Since it is not possible to determine their actual wages, those included in this scope by the Ministry of Finance, with the positive opinion of the Council of State, are within the scope of other wage earners.
IS THERE A PENALTY FOR NOT PAYING THE MINIMUM LIVING BENEFIT?
The minimum living allowance not paid to the employee will be considered as an unfair deduction.
Therefore, the part of the tax deducted by withholding up to this amount will be deemed to have been declared incompletely with the withholding tax return.
For this reason, the unpaid minimum living allowance will be the tax withholding that has been declared incompletely in the relevant month, and a PENALTY DATES will be made for the employers within this tax.
CAN A WORKER WITHOUT MINIMUM LIVING BENEFITS RECEIVE A SENIORITY COMPENSATION?
If the minimum living allowance is not paid to the employed worker, the employment contract may be terminated by the worker immediately and for just cause.
Thus, if the worker who is not paid minimum living allowance works for more than 1 year, he/she can receive severance pay.
HOW IS THE MINIMUM LIVING CONDITION CALCULATED?
The minimum living allowance is calculated from the Annual Gross Minimum Wage Total in accordance with the calendar year in which the wage is earned;
- 50% for the worker himself,
- For the spouse who does not work and has no income,
- 7,5% per child for the first and second child,
- For the third child
- 5% for the fourth and more children,
Discount applies.
It creates the applied deduction base and is processed at the 'LIKE' RATE as it comes to the first tranche of the income tax.
The discounted income multiplied by 12 is divided by XNUMX to get AGI paid each month.
Attention: The sum of these rates cannot exceed 85% !!!!
BENEFIT FROM MINIMUM LIVING
DISCOUNT RATE
The employee himself 50%
Spouse who is not working and has no income
1st child 7,5%
2st child 7,5%
3st child 5%
4st child 5%
What is the Calculation of the Minimum Living Allowance for the Wage Person Working for a Short Term?
If the income belongs to the partial period;
- Provided that the fractions of months are counted as a whole month, the deduction amounts corresponding to this period will be the basis, and the income tax amount for the pro-rata period will be deducted from the amount corresponding to that month of the annual amount calculated.
- For this reason, the amount that will be reflected in the salary of the wage earner will be as much as the deducted amount.
HOW IS THE CALCULATION FORMULA FOR THE MINIMUM SURVIVAL?
The value found by multiplying the ANNUAL GROSS TOTAL MINIMUM WAGE with the lowest tax bracket () is divided by 12. This Amount;
- Whether the person is married or not,
- whether or not to have children,
- By number of children
Shows diffences.
WHICH PARTY CAN INVOLVE THE MINIMUM SUPPORTING DISCOUNT FOR THE CHILD FROM THE DIVIDED COUPLES?
In the calculation of the Minimum Living Allowance for divorced couples,
- Which Party Provides Alimony is taken into account.
- Whoever pays the alimony, the same party will also benefit from the discount.
It varies according to the number of children.
If the alimony payer has 2 children but pays alimony only for one child, he/she is injured from AGI for only one child.
If the alimony giver does not want to benefit from the AGI, the right may belong to the other party.
If the party paying alimony does not choose to benefit from AGI, the other spouse has the right to benefit from AGI if he or she works subject to social security.
HOW TO APPLY FOR THE MINIMUM LIVING CONDITION?
In order to apply the minimum living allowance, employees must submit the "Family Status Notification" to the accounting / Human resources unit of the company they work for.
WHAT WILL THE EMPLOYEE DO WITH THE MISSING MINIMUM LIVING DISCOUNT?
The amount to be received by the worker who does not receive the minimum living allowance will be paid to the treasury as income tax.
The employee has the right to request correction and refund due to tax error by applying to the relevant tax office with a petition.
What are the documents that must be submitted to the tax office?
In the annex of the petition to be submitted by the employee to the tax office,
- For example the population Register,
- Service Document Dump,
- Salary Receipts for Missing Payments,
- Marital Status and Number of Children,
Information needs to be added.
Limitation Period 5 Years
The underpaid AGI amount can be taken back FIVE YEARS. Amounts exceeding five years cannot be collected.
CAN I HAVE A MINIMUM SURVIVAL DISCOUNT?
Since the AGI amount is considered as a tax receivable that has not been collected and is not accepted as a fee, it cannot be seized.
DOES THE MINIMUM SURVIVAL DISCOUNT LOWER?
If the person's marital status changes and has children, the AGI amount increases.
However, if the person is divorced and is NOT the party paying alimony, the AGI amount can be reduced to the amount received by single and childless persons.
CAN SPOILERS RECEIVE MINIMUM SURVIVAL DISCOUNT FOR THE SAME CHILD?
Minimum Living Allowance is applied to only one spouse's wage for children.
HOW WILL THE MINIMUM LIVING CONDITION BE DECLARED IF MORE THAN ONE EMPLOYER IS CHARGED?
In case of receiving wages from more than one employer at the same time, AGI;
It will be carried out by the employer with the highest wage.
If the Fee Differs;
If the workplace where the employee receives the highest wage is not clear, the person will then choose the workplace to which he will pay the AGI amount.
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