{"id":287,"date":"2026-10-15T23:15:22","date_gmt":"2026-10-15T20:15:22","guid":{"rendered":"https:\/\/rastcpa.com\/?page_id=287"},"modified":"2026-10-19T17:06:22","modified_gmt":"2026-10-19T14:06:22","slug":"isveren-maliyeti-hesaplama","status":"publish","type":"page","link":"https:\/\/rastcpa.com\/en\/isveren-maliyeti-hesaplama\/","title":{"rendered":"\u0130\u015fveren Maliyeti Hesaplama"},"content":{"rendered":"\n<style data-wp-block-html=\"css\">\n\/* ANA KART *\/\n#rast-isveren {\n  box-sizing: border-box;\n  width: calc(100% - 40px);\n  max-width: 960px;\n  margin: 28px auto 40px;\n  padding: 30px;\n  background: #fff;\n  border: 1px solid #e0e5ed;\n  border-radius: 15px;\n  box-shadow: 0 12px 30px rgba(23, 54, 93, 0.07);\n  color: #17365d;\n  font-family: Arial, sans-serif;\n}\n\n#rast-isveren *,\n#rast-isveren *::before,\n#rast-isveren *::after {\n  box-sizing: border-box;\n}\n\n#rast-isveren h2 {\n  margin: 0 0 12px;\n  color: #17365d;\n  font-size: 26px;\n  line-height: 1.35;\n}\n\n#rast-isveren > p {\n  margin: 0 0 20px;\n  line-height: 1.6;\n}\n\n\/* FORM PANEL\u0130 *\/\n#rast-isveren .rast-isveren-grid {\n  display: grid;\n  grid-template-columns: repeat(2, minmax(0, 1fr));\n  gap: 20px 24px;\n  margin: 24px 0 18px;\n  padding: 22px;\n  background: #f3f7fc;\n  border-radius: 13px;\n}\n\n#rast-isveren label {\n  display: block;\n  min-width: 0;\n  font-weight: 600;\n  line-height: 1.5;\n}\n\n#rast-isveren input,\n#rast-isveren select {\n  display: block;\n  width: 100%;\n  min-height: 48px;\n  margin-top: 8px;\n  padding: 10px 12px;\n  border: 1px solid #cbd8e8;\n  border-radius: 6px;\n  background: #fff;\n  color: #17365d;\n  font: inherit;\n}\n\n#rast-isveren .rast-isveren-note {\n  margin: 16px 0;\n  color: #61758e;\n  font-size: 14px;\n  line-height: 1.6;\n}\n\n#rast-isveren button {\n  display: block;\n  width: 100%;\n  min-height: 46px;\n  padding: 12px 18px;\n  border: 0;\n  border-radius: 6px;\n  background: #31558f;\n  color: #fff;\n  font-weight: 700;\n  cursor: pointer;\n}\n\n#rast-isveren button:hover {\n  background: #244477;\n}\n\n\/* SONU\u00c7 KARTI: FORM PANEL\u0130N\u0130N TAM GEN\u0130\u015eL\u0130\u011e\u0130 *\/\n#rast-isveren #rim-sonuc {\n  grid-column: 1 \/ -1;\n  min-width: 0;\n  width: 100%;\n  max-width: none;\n  margin-top: 8px;\n  padding: 22px;\n  border: 1px solid #d8e2f0;\n  border-radius: 12px;\n  background: #fff;\n  box-shadow: 0 8px 24px rgba(23, 54, 93, 0.06);\n  color: #17365d;\n  line-height: 1.7;\n  overflow-wrap: anywhere;\n}\n\n\/* Gizli sonu\u00e7 ilk a\u00e7\u0131l\u0131\u015fta g\u00f6r\u00fcnmesin *\/\n#rast-isveren #rim-sonuc[hidden] {\n  display: none;\n}\n\n\/* LAC\u0130VERT AYLIK TOPLAM ALANI *\/\n#rast-isveren .rim-result-summary {\n  width: 100%;\n  margin-bottom: 14px;\n  padding: 20px;\n  border-radius: 12px;\n  background: #17365d;\n  color: #fff;\n}\n\n#rast-isveren .rim-result-summary-label {\n  margin-bottom: 8px;\n  font-size: 12px;\n  letter-spacing: 0.6px;\n}\n\n#rast-isveren .rim-result-summary-amount {\n  margin-bottom: 6px;\n  font-size: 30px;\n  font-weight: 700;\n  overflow-wrap: anywhere;\n}\n\n#rast-isveren .rim-result-summary-period {\n  color: #dce8f7;\n  font-size: 13px;\n}\n\n\/* BR\u00dcT \u00dcCRET VE \u0130\u015eVEREN PR\u0130MLER\u0130 YAN YANA *\/\n#rast-isveren .rim-result-cards {\n  display: grid;\n  grid-template-columns: repeat(2, minmax(0, 1fr));\n  gap: 12px;\n  width: 100%;\n  margin-bottom: 14px;\n}\n\n#rast-isveren .rim-result-card {\n  min-width: 0;\n  padding: 14px;\n  border-radius: 9px;\n  background: #edf3fb;\n}\n\n#rast-isveren .rim-result-card-label {\n  margin-bottom: 6px;\n  color: #64748b;\n  font-size: 13px;\n}\n\n#rast-isveren .rim-result-card-value {\n  color: #17365d;\n  font-weight: 700;\n  overflow-wrap: anywhere;\n}\n\n\/* DETAYLAR: \u0130K\u0130 S\u00dcTUN *\/\n#rast-isveren .rim-result-details {\n  display: grid;\n  grid-template-columns: repeat(2, minmax(0, 1fr));\n  gap: 8px 16px;\n  width: 100%;\n  padding: 14px;\n  border: 1px solid #d8e2f0;\n  border-radius: 10px;\n}\n\n#rast-isveren .rim-result-detail {\n  display: flex;\n  flex-direction: column;\n  justify-content: center;\n  gap: 5px;\n  min-width: 0;\n  padding: 10px 8px;\n  border-bottom: 1px solid #e6edf5;\n  overflow-wrap: anywhere;\n}\n\n#rast-isveren .rim-result-detail span {\n  min-width: 0;\n}\n\n#rast-isveren .rim-result-detail strong {\n  text-align: left;\n  white-space: normal;\n  overflow-wrap: anywhere;\n}\n\n\/* TOPLAM SATIRLARI \u0130K\u0130 S\u00dcTUNU DA KAPLASIN *\/\n#rast-isveren .rim-result-detail-highlight {\n  grid-column: 1 \/ -1;\n  margin: 4px -6px;\n  padding: 12px 10px;\n  border-left: 4px solid #31578f;\n  border-radius: 6px;\n  background: #edf3fb;\n  font-weight: 700;\n}\n\n\/* A\u00c7IKLAMA *\/\n#rast-isveren #rim-sonuc .rast-isveren-note {\n  margin: 18px 0 0;\n  padding-top: 14px;\n  border-top: 1px solid #e0e7f0;\n  color: #64748b;\n  font-size: 13px;\n  line-height: 1.7;\n}\n\n\/* MOB\u0130L EKRAN *\/\n@media (max-width: 640px) {\n  #rast-isveren {\n    width: calc(100% - 24px);\n    margin: 20px auto 28px;\n    padding: 18px;\n  }\n\n  #rast-isveren h2 {\n    font-size: 22px;\n  }\n\n  #rast-isveren .rast-isveren-grid {\n    grid-template-columns: 1fr;\n    gap: 16px;\n    padding: 16px;\n  }\n\n  #rast-isveren #rim-sonuc {\n    grid-column: 1;\n    padding: 16px;\n  }\n\n  #rast-isveren .rim-result-summary-amount {\n    font-size: 25px;\n  }\n\n  #rast-isveren .rim-result-cards,\n  #rast-isveren .rim-result-details {\n    grid-template-columns: 1fr;\n  }\n\n  #rast-isveren .rim-result-detail-highlight {\n    grid-column: 1;\n  }\n}\n\n\/* Tutarlar\u0131n yaz\u0131 karakterini di\u011fer hesaplama sayfalar\u0131yla e\u015fitle *\/\n#rast-isveren .rim-result-summary-amount,\n#rast-isveren .rim-result-card-value,\n#rast-isveren .rim-result-detail strong {\n  font-family: var(--sans), Arial, sans-serif !important;\n  font-weight: 700;\n}\n<\/style>\n\n<script data-wp-block-html=\"js\">\n(function () {\n  \"use strict\";\n\n  function initRastIsveren() {\n    var root = document.getElementById(\"rast-isveren\");\n    if (!root) return;\n\n    var button = root.querySelector(\"#rim-hesapla\");\n    var result = root.querySelector(\"#rim-sonuc\");\n    var wageInput = root.querySelector(\"#rim-ucret\");\n    var yearInput = root.querySelector(\"#rim-yil\");\n    var monthInput = root.querySelector(\"#rim-ay\");\n    var incentiveInput = root.querySelector(\"#rim-tesvik\");\n\n    if (\n      !button ||\n      !result ||\n      !wageInput ||\n      !yearInput ||\n      !monthInput ||\n      !incentiveInput\n    ) {\n      return;\n    }\n\n    if (button.getAttribute(\"data-bound-v4\") === \"1\") return;\n    button.setAttribute(\"data-bound-v4\", \"1\");\n\n    function money(value) {\n      return new Intl.NumberFormat(\"tr-TR\", {\n        style: \"currency\",\n        currency: \"TRY\",\n        minimumFractionDigits: 2,\n        maximumFractionDigits: 2\n      }).format(value);\n    }\n\n    \n\nfunction getRates(year, month, incentive) {\n  var baseRate = year === 2024\n  ? (month >= 8 ? 20.75 : 20.5)\n  : (year === 2025 ? 20.75 : 21.75);\n\n  var discount = 0;\n\n  if (incentive === \"genel\") {\n    if (year === 2024) {\n      discount = 5;\n    } else if (year === 2025) {\n      discount = month === 1 ? 5 : 4;\n    } else {\n      discount = 2;\n    }\n  } else if (incentive === \"imalat\") {\n    discount = 5;\n  }\n\n  return {\n    sgkRate: baseRate - discount,\n    unemploymentRate: 2\n  };\n}\n\n    function calculateMonth(wage, year, month, incentive) {\n      var ceiling = year === 2024\n  ? 150018.90\n  : (year === 2025 ? 195041.40 : 297270);\n      var sgkBase = Math.min(wage, ceiling);\n      var rates = getRates(year, month, incentive);\n\n      var employerSgk =\n        sgkBase * rates.sgkRate \/ 100;\n\n      var employerUnemployment =\n        sgkBase * rates.unemploymentRate \/ 100;\n\n      return {\n        sgkBase: sgkBase,\n        sgkRate: rates.sgkRate,\n        employerSgk: employerSgk,\n        employerUnemployment: employerUnemployment,\n        total: wage + employerSgk + employerUnemployment\n      };\n    }\n\n    button.onclick = function (event) {\n      event.preventDefault();\n\n      \/\/ \u00d6nceki sonu\u00e7lar\u0131 tamamen temizle; tekrar olu\u015fmalar\u0131n\u0131 \u00f6nle.\n      result.replaceChildren();\n      result.hidden = false;\n\n      var rawWage = String(wageInput.value)\n        .replace(\/\\s\/g, \"\")\n        .replace(\/\\.\/g, \"\")\n        .replace(\",\", \".\");\n\n      var wage = Number(wageInput.value);\n      var year = Number(yearInput.value);\n      var month = Number(monthInput.value);\n      var incentive = incentiveInput.value;\n\n      if (!Number.isFinite(wage) || wage <= 0) {\n        result.textContent =\n          \"L\u00fctfen s\u0131f\u0131rdan b\u00fcy\u00fck bir br\u00fct \u00fccret girin.\";\n        return;\n      }\n\n     if (![2024, 2025, 2026].includes(year)) {\n        result.textContent =\n          \"L\u00fctfen ge\u00e7erli bir hesaplama y\u0131l\u0131 se\u00e7in.\";\n        return;\n      }\n\n      if (!Number.isInteger(month) || month < 1 || month > 12) {\n        result.textContent =\n          \"L\u00fctfen hesaplanacak ay\u0131 se\u00e7in.\";\n        return;\n      }\n\n      if (![\"0\", \"genel\", \"imalat\"].includes(incentive)) {\n        result.textContent =\n          \"L\u00fctfen ge\u00e7erli bir te\u015fvik se\u00e7in.\";\n        return;\n      }\n\n      var selected = calculateMonth(\n        wage, year, month, incentive\n      );\n\n      \/\/ Y\u0131ll\u0131k tutarlar her ay\u0131n oran\u0131yla ayr\u0131 hesaplan\u0131r.\n\nvar annualTotal = 0, annualSgk = 0, annualUnemployment = 0;\n\nfor (var m = 1; m <= 12; m++) {\n  var monthly = calculateMonth(wage, year, m, incentive);\n\n  annualTotal += Math.round(monthly.total * 100);\n  annualSgk += Math.round(monthly.employerSgk * 100);\n  annualUnemployment += Math.round(monthly.employerUnemployment * 100);\n}\n\nannualTotal = annualTotal \/ 100;\nannualSgk = annualSgk \/ 100;\nannualUnemployment = annualUnemployment \/ 100;\n\n\n      \/\/ \u00dcstteki b\u00fcy\u00fck ayl\u0131k maliyet alan\u0131\n      var summary = document.createElement(\"div\");\n      summary.className = \"rim-result-summary\";\n\n      var summaryLabel = document.createElement(\"div\");\n      summaryLabel.className = \"rim-result-summary-label\";\n      summaryLabel.textContent =\n        \"TAHM\u0130N\u0130 AYLIK \u0130\u015eVEREN MAL\u0130YET\u0130\";\n\n      var summaryAmount = document.createElement(\"div\");\n      summaryAmount.className = \"rim-result-summary-amount\";\n      summaryAmount.textContent = money(selected.total);\n\n      var summaryPeriod = document.createElement(\"div\");\n      summaryPeriod.className = \"rim-result-summary-period\";\n\n      var incentiveLabel = {\n        \"0\": \"Te\u015fvik yok\",\n        \"genel\": \"Genel i\u015fveren indirimi\",\n        \"imalat\": \"5 puan imalat indirimi (uygunluk \u015fartl\u0131)\"\n      };\n\n      summaryPeriod.textContent =\n        month + \". ay \/ \" + year + \" \u00b7 \" +\n        incentiveLabel[incentive];\n\n      summary.appendChild(summaryLabel);\n      summary.appendChild(summaryAmount);\n      summary.appendChild(summaryPeriod);\n      result.appendChild(summary);\n\n      \/\/ Br\u00fct \u00fccret ve i\u015fveren primleri yan yana kartlar\n      var cards = document.createElement(\"div\");\n      cards.className = \"rim-result-cards\";\n\n      function addCard(labelText, valueText) {\n        var card = document.createElement(\"div\");\n        card.className = \"rim-result-card\";\n\n        var label = document.createElement(\"div\");\n        label.className = \"rim-result-card-label\";\n        label.textContent = labelText;\n\n        var value = document.createElement(\"div\");\n        value.className = \"rim-result-card-value\";\n        value.textContent = valueText;\n\n        card.appendChild(label);\n        card.appendChild(value);\n        cards.appendChild(card);\n      }\n\n      addCard(\"Br\u00fct \u00fccret\", money(wage));\n\n      addCard(\n        \"\u0130\u015fveren primleri\",\n        money(\n          selected.employerSgk +\n          selected.employerUnemployment\n        )\n      );\n\n      result.appendChild(cards);\n\n      \/\/ Detaylar yaln\u0131zca bir kez olu\u015fturulur.\n      var details = document.createElement(\"div\");\n      details.className = \"rim-result-details\";\n\n      function addDetail(labelText, valueText, highlight) {\n        var row = document.createElement(\"div\");\n\n        row.className = \"rim-result-detail\" +\n          (highlight ? \" rim-result-detail-highlight\" : \"\");\n\n        var label = document.createElement(\"span\");\n        label.textContent = labelText;\n\n        var value = document.createElement(\"strong\");\n        value.textContent = valueText;\n\n        row.appendChild(label);\n        row.appendChild(value);\n        details.appendChild(row);\n      }\n\n      addDetail(\n        \"SGK i\u015fveren pay\u0131 (%\" +\n          selected.sgkRate.toFixed(2) + \")\",\n        money(selected.employerSgk),\n        false\n      );\n\n      addDetail(\n        \"\u0130\u015fsizlik sigortas\u0131 (%2)\",\n        money(selected.employerUnemployment),\n        false\n      );\n\n      addDetail(\n        \"Tahmini ayl\u0131k toplam\",\n        money(selected.total),\n        true\n      );\n\n      addDetail(\n        \"Y\u0131ll\u0131k toplam SGK i\u015fveren pay\u0131\",\n        money(annualSgk),\n        false\n      );\n\n      addDetail(\n        \"Y\u0131ll\u0131k toplam i\u015fsizlik sigortas\u0131 pay\u0131\",\n        money(annualUnemployment),\n        false\n      );\n\n      addDetail(\n        \"Tahmini y\u0131ll\u0131k toplam maliyet\",\n        money(annualTotal),\n        true\n      );\n\n      result.appendChild(details);\n\n      \/\/ A\u00e7\u0131klama yaln\u0131zca bir kez eklenir.\n      \nvar note = document.createElement(\"p\");\nnote.className = \"rast-isveren-note\";\n\nnote.textContent =\n  \"Y\u0131ll\u0131k maliyet, br\u00fct \u00fccretin 12 ay boyunca ayn\u0131 kald\u0131\u011f\u0131 \" +\n  \"varsay\u0131m\u0131yla hesaplan\u0131r. Prim \u00fcst s\u0131n\u0131r\u0131 ve se\u00e7ilen te\u015fvik \" +\n  \"hesaba dahil edilmi\u015ftir. \u00d6NEML\u0130: Se\u00e7ilen SGK indirimi, \" +\n  \"i\u015fyerinin ilgili mevzuat \u015fartlar\u0131n\u0131 sa\u011flamas\u0131 halinde \" +\n  \"ge\u00e7erlidir. Beyanname ve prim \u00f6deme s\u00fcreleri, SGK bor\u00e7 \" +\n  \"durumu, kay\u0131t d\u0131\u015f\u0131 istihdam ve imalat sekt\u00f6r\u00fc uygunlu\u011fu \" +\n  \"ayr\u0131ca do\u011frulanmal\u0131d\u0131r. Bu ara\u00e7 te\u015fvik hakk\u0131n\u0131 otomatik \" +\n  \"olarak do\u011frulamaz. Asgari \u00fccret deste\u011fi, yan haklar ve \" +\n  \"di\u011fer \u00f6zel te\u015fvikler bu hesaba dahil de\u011fildir.\";\n\nresult.appendChild(note);\n\n    };\n  }\n\n  function start() {\n    initRastIsveren();\n\n    var attempts = 0;\n    var timer = setInterval(function () {\n      initRastIsveren();\n      attempts++;\n\n      if (\n        document.querySelector(\n          \"#rast-isveren button[data-bound-v4='1']\"\n        ) ||\n        attempts >= 20\n      ) {\n        clearInterval(timer);\n      }\n    }, 500);\n  }\n\n  if (document.readyState === \"loading\") {\n    document.addEventListener(\"DOMContentLoaded\", start);\n  } else {\n    start();\n  }\n})();\n<\/script>\n\n<div id=\"rast-isveren\" class=\"rast-isveren\">\n  <h2>\u0130\u015fveren Maliyeti Hesaplama<\/h2>\n  <p>Br\u00fct maa\u015f \u00fczerinden tahmini ayl\u0131k i\u015fveren maliyetini hesaplay\u0131n.<\/p>\n\n  <div class=\"rast-isveren-grid\">\n    <label>\n      Ayl\u0131k br\u00fct \u00fccret (TL)\n    <input id=\"rim-ucret\" type=\"number\" min=\"0\" step=\"0.01\" placeholder=\"\u00d6rn. 40000\" required=\"\">\n    <\/label>\n<label>\n  Hesaplama y\u0131l\u0131\n <select id=\"rim-yil\">\n  <option value=\"2024\">2024<\/option>\n  <option value=\"2025\">2025<\/option>\n  <option value=\"2026\" selected=\"\">2026<\/option>\n<\/select>\n<\/label>\n<label>\n  Hesaplanacak ay\n  <select id=\"rim-ay\">\n    <option value=\"1\">Ocak<\/option>\n    <option value=\"2\">\u015eubat<\/option>\n    <option value=\"3\">Mart<\/option>\n    <option value=\"4\">Nisan<\/option>\n    <option value=\"5\">May\u0131s<\/option>\n    <option value=\"6\">Haziran<\/option>\n    <option value=\"7\">Temmuz<\/option>\n    <option value=\"8\">A\u011fustos<\/option>\n    <option value=\"9\">Eyl\u00fcl<\/option>\n    <option value=\"10\">Ekim<\/option>\n    <option value=\"11\">Kas\u0131m<\/option>\n    <option value=\"12\">Aral\u0131k<\/option>\n  <\/select>\n<\/label>\n\n   <label>\n  SGK i\u015fveren te\u015fviki\n  <select id=\"rim-tesvik\">\n    <option value=\"0\">Te\u015fvik yok<\/option>\n    <option value=\"genel\">Genel i\u015fveren indirimi<\/option>\n   <option value=\"imalat\">5 puan imalat indirimi (uygunluk \u015fartl\u0131)<\/option>  <\/select>\n<\/label>\n\n  <p class=\"rast-isveren-note\">\n    Sonu\u00e7 tahminidir. Te\u015fvik uygunlu\u011fu, i\u015f kolu ve g\u00fcncel SGK kurallar\u0131 kontrol edilmelidir.\n  <\/p>\n\n  <button type=\"button\" id=\"rim-hesapla\">Maliyeti Hesapla<\/button>\n  <div id=\"rim-sonuc\" class=\"rast-isveren-result\" aria-live=\"polite\" hidden=\"\"><\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0130\u015fveren Maliyeti Hesaplama Br\u00fct maa\u015f \u00fczerinden tahmini ayl\u0131k i\u015fveren maliyetini hesaplay\u0131n. Ayl\u0131k br\u00fct \u00fccret (TL) Hesaplama y\u0131l\u0131 202420252026 Hesaplanacak ay Ocak\u015eubatMartNisanMay\u0131sHaziranTemmuzA\u011fustosEyl\u00fclEkimKas\u0131mAral\u0131k SGK i\u015fveren te\u015fviki Te\u015fvik yokGenel i\u015fveren indirimi5 puan imalat indirimi (uygunluk \u015fartl\u0131) Sonu\u00e7 tahminidir. Te\u015fvik uygunlu\u011fu, i\u015f kolu ve g\u00fcncel SGK kurallar\u0131 kontrol edilmelidir. Maliyeti Hesapla<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-287","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/rastcpa.com\/en\/wp-json\/wp\/v2\/pages\/287","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rastcpa.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/rastcpa.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/rastcpa.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rastcpa.com\/en\/wp-json\/wp\/v2\/comments?post=287"}],"version-history":[{"count":70,"href":"https:\/\/rastcpa.com\/en\/wp-json\/wp\/v2\/pages\/287\/revisions"}],"predecessor-version":[{"id":406,"href":"https:\/\/rastcpa.com\/en\/wp-json\/wp\/v2\/pages\/287\/revisions\/406"}],"wp:attachment":[{"href":"https:\/\/rastcpa.com\/en\/wp-json\/wp\/v2\/media?parent=287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}