{"id":854742,"date":"2026-06-08T13:20:07","date_gmt":"2026-06-08T09:20:07","guid":{"rendered":"https:\/\/arantv.az\/?p=854742"},"modified":"2026-06-08T13:20:07","modified_gmt":"2026-06-08T09:20:07","slug":"dovl%c9%99t-bu-hallarda-isl%c9%99y%c9%99n-s%c9%99xsl%c9%99r%c9%99-%c9%99lav%c9%99-od%c9%99nis-ed%c9%99c%c9%99k","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=854742","title":{"rendered":"D\u00f6vl\u0259t bu hallarda i\u015fl\u0259y\u0259n \u015f\u0259xsl\u0259r\u0259 \u0259lav\u0259 \u00f6d\u0259ni\u015f ed\u0259c\u0259k"},"content":{"rendered":"<p><strong>Nazirl\u0259r Kabinetinin 15 sentyabr 1998-ci il tarixli 189 sayl\u0131 q\u0259rar\u0131na d\u0259yi\u015fiklikl\u0259r edilm\u0259si il\u0259 m\u0259cburi sosial s\u0131\u011forta \u00fczr\u0259 \u00f6d\u0259nil\u0259n m\u00fcavin\u0259tl\u0259rin hesablanmas\u0131 qaydalar\u0131 da d\u0259qiql\u0259\u015fdiirlib.<\/strong><\/p>\n<p>\u0130qtisad\u00e7\u0131 ekspert Anar Bayramov \u0259sas v\u0259 \u0259lav\u0259 i\u015f yerl\u0259rind\u0259 \u00e7al\u0131\u015fan, el\u0259c\u0259 d\u0259 sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r\u0259 \u0259m\u0259k qabiliyy\u0259tinin m\u00fcv\u0259qq\u0259ti itirm\u0259sin\u0259 g\u00f6r\u0259 m\u00fcavin\u0259tin hesablanmas\u0131 meyarlar\u0131n\u0131 &#8220;vergiler.az&#8221;a \u015f\u0259rh edib.<\/p>\n<p>&#8220;M\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011fortas\u0131 \u00fczr\u0259 \u00f6d\u0259m\u0259l\u0259rin v\u0259 \u0259m\u0259k qabiliyy\u0259tini m\u00fcv\u0259qq\u0259ti itirmi\u015f s\u0131\u011fortaolunanlara s\u0131\u011fortaed\u0259nin v\u0259saiti hesab\u0131na \u00f6d\u0259nil\u0259n m\u00fcavin\u0259tin t\u0259yin edilm\u0259si, hesablanmas\u0131 v\u0259 \u00f6d\u0259nilm\u0259si Qaydas\u0131\u201dn\u0131n 2.11-ci b\u0259ndin\u0259 \u0259sas\u0259n, s\u0131\u011fortaolunan \u0259sas i\u015f yeri il\u0259 yana\u015f\u0131, \u0259lav\u0259 i\u015f yerind\u0259 (yerl\u0259rind\u0259) d\u0259 muzdlu i\u015f\u0259 aid olan f\u0259aliyy\u0259td\u0259n g\u0259lir \u0259ld\u0259 etdikd\u0259, \u0259m\u0259k qabiliyy\u0259tinin m\u00fcv\u0259qq\u0259ti itirilm\u0259sin\u0259 g\u00f6r\u0259 m\u00fcavin\u0259t \u0259m\u0259k qabiliyy\u0259tinin m\u00fcv\u0259qq\u0259ti itirilm\u0259sinin ilk 14 t\u0259qvim g\u00fcn\u00fc \u00fc\u00e7\u00fcn s\u0131\u011fortaed\u0259nl\u0259r t\u0259r\u0259find\u0259n h\u0259r bir i\u015f yerind\u0259ki qazanc\u0131 \u0259sas\u0131nda ayr\u0131-ayr\u0131l\u0131qda, qalan g\u00fcnl\u0259r \u00fc\u00e7\u00fcn is\u0259 s\u0131\u011fortaolunanlara s\u0131\u011forta\u00e7\u0131 t\u0259r\u0259find\u0259n onun \u00fcmumi qazanc\u0131 \u0259sas\u0131nda hesablan\u0131r v\u0259 \u00f6d\u0259nilir.<\/p>\n<p>Nazirl\u0259r Kabinetinin 189 sayl\u0131 q\u0259rar\u0131n\u0131n \u0259vv\u0259lki redaksiyas\u0131nda da \u0259sas v\u0259 \u0259lav\u0259 i\u015f yerl\u0259ri olduqda ilk 14 t\u0259qvim g\u00fcn\u00fc \u00fczr\u0259 m\u00fcavin\u0259tin ayr\u0131ca hesablanmas\u0131 n\u0259z\u0259rd\u0259 tutulurdu. Lakin son d\u0259yi\u015fiklikl\u0259rd\u0259n sonra mexanizm daha d\u0259qiq m\u00fc\u0259yy\u0259n olunub:<\/p>\n<p>&#8211; \u0130lk 14 t\u0259qvim g\u00fcn\u00fc \u00fczr\u0259 h\u0259r bir i\u015f\u0259g\u00f6t\u00fcr\u0259n \u00f6z i\u015f yerind\u0259 olan qazanc \u0259sas\u0131nda m\u00fcavin\u0259ti ayr\u0131ca hesablay\u0131r v\u0259 \u00f6d\u0259yir;<\/p>\n<p>&#8211; 14 g\u00fcnd\u0259n art\u0131q olan hiss\u0259 \u00fczr\u0259 is\u0259 hesablanma art\u0131q i\u015f\u00e7inin \u0259sas v\u0259 \u0259lav\u0259 i\u015f yerl\u0259ri \u00fczr\u0259 \u00fcmumi qazanc\u0131 \u0259sas\u0131nda D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fondu t\u0259r\u0259find\u0259n apar\u0131l\u0131r.<\/p>\n<p>Misal 1: \u0130\u015f\u00e7i h\u0259m \u0259sas, h\u0259m d\u0259 \u0259lav\u0259 i\u015f yerind\u0259 \u00e7al\u0131\u015f\u0131r v\u0259 20 g\u00fcn m\u00fcdd\u0259tin\u0259 \u0259m\u0259k qabiliyy\u0259tini m\u00fcv\u0259qq\u0259ti itirib. Bu halda ilk 14 t\u0259qvim g\u00fcn\u00fcn\u0259 g\u00f6r\u0259 \u0259sas i\u015f yeri \u00fczr\u0259 m\u00fcavin\u0259t h\u0259min i\u015f yerind\u0259ki qazanc \u0259sas\u0131nda ayr\u0131ca hesablan\u0131r. El\u0259c\u0259 d\u0259 \u0259lav\u0259 i\u015f yeri \u00fczr\u0259 m\u00fcavin\u0259t d\u0259 h\u0259min i\u015f yerind\u0259ki qazanc \u0259sas\u0131nda ayr\u0131ca hesablan\u0131r. Y\u0259ni, iki i\u015f\u0259g\u00f6t\u00fcr\u0259n \u00f6z pay\u0131na d\u00fc\u015f\u0259n m\u0259bl\u0259\u011fi ayr\u0131ca \u00f6d\u0259yir.<\/p>\n<p>\u0130\u015f\u00e7i \u0259m\u0259k qabiliyy\u0259tini 14 g\u00fcnd\u0259n \u00e7ox, y\u0259ni, 20 g\u00fcn m\u00fcdd\u0259tin\u0259 itirdiyi \u00fc\u00e7\u00fcn s\u0131\u011forta\u00e7\u0131 olan DSMF t\u0259r\u0259find\u0259n \u00f6d\u0259ni\u015fl\u0259r h\u0259yata ke\u00e7irilm\u0259lidir. Bel\u0259likl\u0259, 6 g\u00fcn (20 g\u00fcn \u2013 14 g\u00fcn) \u00fczr\u0259 m\u00fcavin\u0259t art\u0131q i\u015f\u00e7inin b\u00fct\u00fcn i\u015f yerl\u0259ri \u00fczr\u0259 \u00fcmumi qazanc\u0131 n\u0259z\u0259r\u0259 al\u0131nmaqla D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fondu t\u0259r\u0259find\u0259n hesablan\u0131r v\u0259 \u00f6d\u0259nilir.<\/p>\n<p><strong>B\u0259s i\u015f\u00e7i h\u0259m d\u0259 f\u0259rdi sahibkarl\u0131qla m\u0259\u015f\u011ful oldu\u011fu halda m\u00fcavin\u0259t nec\u0259 hesablanacaq?<\/strong><\/p>\n<p>&#8220;M\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011fortas\u0131 \u00fczr\u0259 \u00f6d\u0259m\u0259l\u0259rin v\u0259 \u0259m\u0259k qabiliyy\u0259tini m\u00fcv\u0259qq\u0259ti itirmi\u015f s\u0131\u011fortaolunanlara s\u0131\u011fortaed\u0259nin v\u0259saiti hesab\u0131na \u00f6d\u0259nil\u0259n m\u00fcavin\u0259tin t\u0259yin edilm\u0259si, hesablanmas\u0131 v\u0259 \u00f6d\u0259nilm\u0259si Qaydas\u0131\u201dn\u0131n 2.12-ci b\u0259ndin\u0259 \u0259sas\u0259n, \u0259sas i\u015f yerind\u0259n \u0259lav\u0259, muzdlu i\u015f\u0259 aid olmayan f\u0259aliyy\u0259td\u0259n g\u0259lir \u0259ld\u0259 ed\u0259n s\u0131\u011fortaolunana \u0259m\u0259k qabiliyy\u0259tinin m\u00fcv\u0259qq\u0259ti itirilm\u0259sin\u0259 g\u00f6r\u0259 m\u00fcavin\u0259t bu Qaydan\u0131n 2.11-ci b\u0259ndin\u0259 \u0259sas\u0259n, lakin ilk 14 t\u0259qvim g\u00fcn\u00fc \u00fc\u00e7\u00fcn yaln\u0131z \u0259sas i\u015f yeri \u00fczr\u0259 s\u0131\u011fortaed\u0259n t\u0259r\u0259find\u0259n hesablan\u0131r v\u0259 \u00f6d\u0259nilir.<\/p>\n<p>Madd\u0259nin t\u0259l\u0259bind\u0259n g\u00f6r\u00fcnd\u00fcy\u00fc kimi, \u0259g\u0259r \u015f\u0259xs h\u0259m muzdlu i\u015f\u00e7i kimi \u00e7al\u0131\u015f\u0131r, h\u0259m d\u0259 f\u0259rdi sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011fuldursa, bu halda m\u00fcavin\u0259tin hesablanmas\u0131nda f\u0259rqli yana\u015fma t\u0259tbiq edilir.<\/p>\n<p>Birinci m\u0259rh\u0259l\u0259d\u0259 &#8211; \u0259m\u0259k qabiliyy\u0259tinin m\u00fcv\u0259qq\u0259ti itirilm\u0259sinin ilk 14 t\u0259qvim g\u00fcn\u00fc \u00fc\u00e7\u00fcn m\u00fcavin\u0259t yaln\u0131z \u0259sas i\u015f yeri \u00fczr\u0259 hesablan\u0131r v\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n t\u0259r\u0259find\u0259n \u00f6d\u0259nilir. Bu m\u0259rh\u0259l\u0259d\u0259 f\u0259rdi sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 edil\u0259n g\u0259lir n\u0259z\u0259r\u0259 al\u0131nm\u0131r.<\/p>\n<p>14 t\u0259qvim g\u00fcn\u00fcnd\u0259n art\u0131q olan hiss\u0259 \u00fczr\u0259 is\u0259 hesablanma art\u0131q 2.11-ci b\u0259nd\u0259 uy\u011fun qaydada h\u0259yata ke\u00e7irilir. Y\u0259ni, bu zaman \u00fcmumi qazanc m\u0259s\u0259l\u0259si aktualla\u015fa bil\u0259r.<\/p>\n<p>Misal 2: \u0130\u015f\u00e7i \u0259sas i\u015f yerind\u0259 \u00e7al\u0131\u015f\u0131r v\u0259 eyni zamanda f\u0259rdi sahibkar kimi t\u0259rc\u00fcm\u0259 xidm\u0259ti g\u00f6st\u0259rir. \u018fg\u0259r i\u015f\u00e7i \u0259m\u0259k qabiliyy\u0259tini 10 g\u00fcn m\u00fcdd\u0259tin\u0259 m\u00fcv\u0259qq\u0259ti itir\u0259rs\u0259, bu halda m\u00fcavin\u0259t yaln\u0131z \u0259sas i\u015f yeri \u00fczr\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n t\u0259r\u0259find\u0259n hesablanacaq v\u0259 \u00f6d\u0259nil\u0259c\u0259k. \u018fg\u0259r i\u015f\u00e7i 20 g\u00fcn m\u00fcdd\u0259tin\u0259 \u0259m\u0259k qabiliyy\u0259tini m\u00fcv\u0259qq\u0259ti itir\u0259rs\u0259, ilk 14 g\u00fcn \u00fczr\u0259 m\u00fcavin\u0259t \u0259sas i\u015f yeri \u00fczr\u0259 \u00f6d\u0259nil\u0259c\u0259k, 14 g\u00fcnd\u0259n art\u0131q olan 6 g\u00fcn \u00fczr\u0259 is\u0259 hesablanma art\u0131q Qaydan\u0131n 2.11-ci b\u0259ndin\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7iril\u0259c\u0259k.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nazirl\u0259r Kabinetinin 15 sentyabr 1998-ci il tarixli 189 sayl\u0131 q\u0259rar\u0131na d\u0259yi\u015fiklikl\u0259r edilm\u0259si il\u0259 m\u0259cburi sosial s\u0131\u011forta \u00fczr\u0259 \u00f6d\u0259nil\u0259n m\u00fcavin\u0259tl\u0259rin hesablanmas\u0131 qaydalar\u0131 da d\u0259qiql\u0259\u015fdiirlib. \u0130qtisad\u00e7\u0131 ekspert Anar Bayramov \u0259sas v\u0259 \u0259lav\u0259 i\u015f yerl\u0259rind\u0259 \u00e7al\u0131\u015fan, el\u0259c\u0259 d\u0259 sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r\u0259 \u0259m\u0259k qabiliyy\u0259tinin m\u00fcv\u0259qq\u0259ti itirm\u0259sin\u0259 g\u00f6r\u0259 m\u00fcavin\u0259tin hesablanmas\u0131 meyarlar\u0131n\u0131 &#8220;vergiler.az&#8221;a \u015f\u0259rh edib. &#8220;M\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011fortas\u0131 \u00fczr\u0259 \u00f6d\u0259m\u0259l\u0259rin v\u0259 \u0259m\u0259k qabiliyy\u0259tini m\u00fcv\u0259qq\u0259ti itirmi\u015f s\u0131\u011fortaolunanlara s\u0131\u011fortaed\u0259nin v\u0259saiti hesab\u0131na \u00f6d\u0259nil\u0259n m\u00fcavin\u0259tin t\u0259yin edilm\u0259si, hesablanmas\u0131 v\u0259 \u00f6d\u0259nilm\u0259si Qaydas\u0131\u201dn\u0131n 2.11-ci b\u0259ndin\u0259 \u0259sas\u0259n, s\u0131\u011fortaolunan \u0259sas i\u015f yeri il\u0259 yana\u015f\u0131, \u0259lav\u0259 i\u015f yerind\u0259 (yerl\u0259rind\u0259) d\u0259 muzdlu&hellip;<\/p>\n","protected":false},"author":2,"featured_media":854743,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[1],"tags":[],"aioseo_notices":[],"gutentor_comment":0,"rttpg_featured_image_url":{"full":["https:\/\/arantv.az\/wp-content\/uploads\/2026\/06\/8ab06f91cda7758f4540c1457648dd70.jpg",750,422,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2026\/06\/8ab06f91cda7758f4540c1457648dd70.jpg",750,422,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2026\/06\/8ab06f91cda7758f4540c1457648dd70.jpg",750,422,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2026\/06\/8ab06f91cda7758f4540c1457648dd70-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2026\/06\/8ab06f91cda7758f4540c1457648dd70-649x365.jpg",649,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2026\/06\/8ab06f91cda7758f4540c1457648dd70.jpg",640,360,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2026\/06\/8ab06f91cda7758f4540c1457648dd70.jpg",750,422,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2026\/06\/8ab06f91cda7758f4540c1457648dd70.jpg",750,422,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2026\/06\/8ab06f91cda7758f4540c1457648dd70-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2026\/06\/8ab06f91cda7758f4540c1457648dd70.jpg",750,422,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/arantv.az\/?cat=1\" rel=\"category\">C\u0259miyy\u0259t<\/a>","rttpg_excerpt":"Nazirl\u0259r Kabinetinin 15 sentyabr 1998-ci il tarixli 189 sayl\u0131 q\u0259rar\u0131na d\u0259yi\u015fiklikl\u0259r edilm\u0259si il\u0259 m\u0259cburi sosial s\u0131\u011forta \u00fczr\u0259 \u00f6d\u0259nil\u0259n m\u00fcavin\u0259tl\u0259rin hesablanmas\u0131 qaydalar\u0131 da d\u0259qiql\u0259\u015fdiirlib. \u0130qtisad\u00e7\u0131 ekspert Anar Bayramov \u0259sas v\u0259 \u0259lav\u0259 i\u015f yerl\u0259rind\u0259 \u00e7al\u0131\u015fan, el\u0259c\u0259 d\u0259 sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r\u0259 \u0259m\u0259k qabiliyy\u0259tinin m\u00fcv\u0259qq\u0259ti itirm\u0259sin\u0259 g\u00f6r\u0259 m\u00fcavin\u0259tin hesablanmas\u0131 meyarlar\u0131n\u0131 &#8220;vergiler.az&#8221;a \u015f\u0259rh edib. &#8220;M\u0259cburi d\u00f6vl\u0259t sosial&hellip;","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/854742"}],"collection":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=854742"}],"version-history":[{"count":1,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/854742\/revisions"}],"predecessor-version":[{"id":854744,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/854742\/revisions\/854744"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/854743"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=854742"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=854742"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=854742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}