{"status":true,"post":{"id":21312,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:06:21","created_at":"2020-01-02T21:00:00.000000Z","updated_at":"2022-10-24T11:06:21.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":21312,"is_featured":0,"title":"2020\u2019de SGK uygulamalar\u0131nda esas al\u0131nacak veriler","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

\"\"Her y\u0131l oldu\u011fu gibi 1 Ocak\u2019tan itibaren i\u015fverenlerin SGK maliyetleri artt\u0131. De\u011fi\u015fen SGK parametrelerine ba\u011fl\u0131 olarak i\u015fyerlerinin insan kaynaklar\u0131 ve muhasebe uygulamalar\u0131 da de\u011fi\u015fti.<\/strong><\/span><\/p>

\u0130sa Karaka\u015f <\/strong><\/span><\/p>

SGK primlerinin matrah\u0131n\u0131, i\u015fverenlerin \u00e7al\u0131\u015fanlar\u0131na yapt\u0131klar\u0131 \u00f6demeler olu\u015fturuyor. SGK genel olarak b\u00fct\u00fcn \u00f6demeleri prime tabi tutarken, baz\u0131 \u00f6demeleri ise prime tabi tutmaktan istisna etti. Baz\u0131 \u00f6demeleri de k\u0131smen prime tabi tutuyor. Her y\u0131l 1 Ocak\u2019tan itibaren i\u015fverenlerin SGK maliyetleri art\u0131yor. De\u011fi\u015fen SGK parametrelerine ba\u011fl\u0131 olarak i\u015fyerlerinin insan kaynaklar\u0131 ve muhasebe uygulamalar\u0131 da de\u011fi\u015fiyor. \u0130\u015fyerlerine kolayl\u0131k sa\u011flamak \u00fczere 2019\u2019da de\u011fi\u015fen SGK parametreleri ve uygulamas\u0131na bu yaz\u0131m\u0131zda yer verdik. <\/span><\/p>

PR\u0130ME ESAS KAZAN\u00c7LAR <\/strong><\/span><\/p>

1 Ocak 2020 ila 31 Aral\u0131k 2020tarihleri aras\u0131nda belirlenen ayl\u0131k asgari \u00fccret 2.943,00 TL. Buna g\u00f6re 1 Ocak 2020\u2019den itibaren uygulanmak \u00fczere i\u015f\u00e7i (4\/1-a) sigortal\u0131lar i\u00e7in sigorta primine esas; g\u00fcnl\u00fck taban (en az) kazan\u00e7 98.10 TL, ayl\u0131k kazan\u00e7 taban\u0131 ise 2.943,00 TL\u2019dir. G\u00fcnl\u00fck kazan\u00e7 \u00fcsts\u0131n\u0131r\u0131 735.75TL, ayl\u0131k kazan\u00e7 \u00fcsts\u0131n\u0131r\u0131ise22.072,50TL\u2019dir.<\/span><\/p>

\u00c7IRAK VE STAJYER<\/strong><\/span><\/p>

Mesleki E\u011fitim Kanunu uyar\u0131nca; aday \u00e7\u0131rak, \u00e7\u0131raklar, i\u015fletmelerde mesleki e\u011fitim g\u00f6ren \u00f6\u011frenciler ile mesleki ve teknik orta\u00f6\u011fretim okul ve kurumlar\u0131nda okumakta iken staja, tamamlay\u0131c\u0131 e\u011fitime veya alan e\u011fitimine tabi tutulan \u00f6\u011frencilerin sigorta primleri, asgari \u00fccretin y\u00fczde 50\u2019si \u00fczerinden hesaplan\u0131yor.<\/span><\/p>

Buna g\u00f6re bu kapsamda yer alan \u00e7\u0131rak ve \u00f6\u011frencilerin prime esas kazan\u00e7lar\u0131; ayl\u0131k prim ve hizmet belgelerini ay\u0131n 1\u2019i ila 30\u2019u aras\u0131nda d\u00fczenleyenler i\u00e7in 1 Ocak 2020 ila 31 Aral\u0131k 2020 tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 tutar\u0131 49.05 TL, ayl\u0131k kazan\u00e7 tutar\u0131 da 1.471,5 TL\u2019ye y\u00fckseldi.<\/span><\/p>

EN D\u00dc\u015e\u00dcK PR\u0130MLER<\/strong><\/span><\/p>

4\/1-b kapsam\u0131ndaki sigortal\u0131lar\u0131n prime esas g\u00fcnl\u00fck kazan\u00e7lar\u0131n\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131na g\u00f6re \u00f6deyecekleri ayl\u0131k prim tutarlar\u0131 1 Ocak 2020 ila 31 Aral\u0131k 2020tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131nag\u00f6re 882.65 TL\u2019den 1.015,34 TL\u2019ye ve g\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131nag\u00f6re 6.619,86 TL\u2019den 7.615,01 TL\u2019ye y\u00fckselmi\u015ftir.<\/span><\/p>

4\/1-b kapsam\u0131ndaki sigortal\u0131lar\u0131n primlerinden, 5 puanl\u0131k k\u0131sm\u0131na isabet eden tutar Hazine taraf\u0131ndan kar\u015f\u0131lan\u0131yor. Bu prim indiriminden yararlanabilmeleri i\u00e7in primlerin Hazine taraf\u0131ndan kar\u015f\u0131lanmayan k\u0131sm\u0131n\u0131n yasal s\u00fcresi i\u00e7inde \u00f6denmesi, SGK\u2019ya kendi sigortal\u0131l\u0131k-lar\u0131ndan kaynaklanan prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcunun bulunmamas\u0131 gerekiyor.<\/span><\/p>

YURTDI\u015eINDA \u00c7ALI\u015eTIRILAN \u0130\u015e\u00c7\u0130LER\u0130N PR\u0130MLER\u0130<\/strong><\/span><\/p>

SGK Kanunu gere\u011fince sigorta primine esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 sosyal g\u00fcvenlik s\u00f6zle\u015fmesi olmayan \u00fclkelerde i\u015f \u00fcstlenen i\u015fverenlerce yurtd\u0131\u015f\u0131ndaki i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131r\u0131lmak \u00fczere g\u00f6t\u00fcr\u00fclen T\u00fcrk i\u015f\u00e7iler i\u00e7in 3 kat\u0131. S\u00f6z konusu h\u00fck\u00fcm gere\u011fince sosyal g\u00fcvenlik s\u00f6zle\u015fmesi olmayan \u00fclkelerde i\u015f \u00fcstlenen i\u015fverenlerce yurtd\u0131\u015f\u0131ndaki i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131r\u0131lmak \u00fczere g\u00f6t\u00fcr\u00fclen sigortal\u0131-lar\u0131n 1 Ocak 2020 ila 31 Aral\u0131k 2020 aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 alts\u0131n\u0131r\u0131 98,10 TL ayl\u0131k kazan\u00e7 alt s\u0131n\u0131r\u0131 2.943,00 TL, g\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 294.3 TL, ayl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131ise 8.829,00 TL\u2019ye y\u00fckseldi.<\/span><\/p>

\u0130ST\u0130SNA TUTULACAK M\u0130KTARLAR<\/strong><\/span><\/p>

4\/1-a (SSK) kapsam\u0131ndaki sigortal\u0131lar\u0131n, SGK prime esas kazan\u00e7lardan istisna tutulacak \u00f6deme miktarlar\u0131 yemek paras\u0131, \u00e7ocuk zamm\u0131 ve aile zamm\u0131 (yard\u0131m\u0131) tutarlar\u0131 \u015f\u00f6yle:<\/span><\/p>

Yemek paras\u0131<\/strong><\/span><\/p>

Sigortal\u0131lara yemek paras\u0131 \u00f6demelerinin, i\u015fyerinde veya m\u00fc\u015ftemilat\u0131nda i\u015fveren taraf\u0131ndan yemek verilmemesi \u015fart\u0131yla, fiilen \u00e7al\u0131\u015f\u0131lan g\u00fcn say\u0131s\u0131 dikkate al\u0131narak 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in belirlenen g\u00fcnl\u00fck asgari \u00fccretin y\u00fczde 6\u2019s\u0131n\u0131n, yemek verilecek g\u00fcn say\u0131s\u0131 ile \u00e7arp\u0131lmas\u0131 sonucunda bulunacak miktar\u0131, prime esas kazan\u00e7lar\u0131n tespitinde dikkate al\u0131nmayacak. Dolay\u0131s\u0131yla bu tutardan prim kesilmeyecek. Bu durumda, yemek paras\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar; \u2018br\u00fct g\u00fcnl\u00fck asgari \u00fccret x % 6 x (ay i\u00e7inde fiilen \u00e7al\u0131\u015f\u0131lan g\u00fcn say\u0131s\u0131) yemek paras\u0131 verilen g\u00fcn say\u0131s\u0131 = istisna tutar\u0131, \u00f6denen yemek paras\u0131 \u2013 istisna tutar\u0131 = prime esas kazanca dahil edilecek yemek paras\u0131\u2019 form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak.<\/span><\/p>

\u00d6te yandan, sigortal\u0131lara ay i\u00e7inde yemek paras\u0131 olarak nakit \u00f6deme yap\u0131lmaks\u0131z\u0131n, \u00e7al\u0131\u015ft\u0131klar\u0131 i\u015fyerinin d\u0131\u015f\u0131nda yemek \u00fcretimi yapan ba\u015fka firma veya \u015fah\u0131slar taraf\u0131ndan (\u00f6rne\u011fin yemek kuponu kar\u015f\u0131l\u0131\u011f\u0131nda) gerek i\u015fyerinde, gerekse i\u015fyerinin d\u0131\u015f\u0131nda yemek verilmesi halinde, i\u015fverenlerce bu firma veya \u015fah\u0131slara fatura kar\u015f\u0131l\u0131\u011f\u0131nda yemek bedeli olarak \u00f6denen fatura bedelleri prime esas kazanca dahil edilmeyecek. Buna g\u00f6re 1 Ocak 2020 ila 31 Aral\u0131k 2020aras\u0131nda (g\u00fcnl\u00fck) 98.10 TL x % 6 = 5.89 TL\u2019dir.<\/span><\/p>

\u00c7ocuk zamm\u0131<\/strong><\/span><\/p>

Sigortal\u0131n\u0131n hizmet akdinin devam etmesi \u015fart\u0131yla ve fiilen \u00e7al\u0131\u015fmas\u0131n\u0131n olup olmad\u0131\u011f\u0131 \u00fczerinde durulmaks\u0131z\u0131n; sigortal\u0131 veya iste\u011fe ba\u011fl\u0131 sigortal\u0131 say\u0131lmayan, kendi sigortal\u0131l\u0131\u011f\u0131 nedeniyle gelir veya ayl\u0131k ba\u011flanmam\u0131\u015f olan \u00e7ocuklar\u0131ndan 18 ya\u015f\u0131n\u0131, lise ve dengi \u00f6\u011frenim veya Meslek\u00ee E\u011fitimi Kanunu\u2019nda belirtilen aday \u00e7\u0131rak, \u00e7\u0131rak ya da i\u015fletmelerde meslek\u00ee e\u011fitim g\u00f6rmesi halinde 20 ya\u015f\u0131n\u0131, y\u00fcksek\u00f6\u011frenim g\u00f6rmesi halinde 25 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f ve evli olmayan \u00e7ocuklar\u0131 ile ya\u015f\u0131na bak\u0131lmaks\u0131z\u0131n kanuna g\u00f6re mal\u00fbl oldu\u011fu tespit edilen evli olmayan \u00e7ocuklar i\u00e7in \u00e7ocuk zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerin, \u00e7ocuk ba\u015f\u0131na 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in belirlenen ayl\u0131k asgari \u00fccretin y\u00fczde 2\u2019si ayl\u0131k prime esas kazan\u00e7lar\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacak. Bu durumda, \u00e7ocuk zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar; \u2018br\u00fct ayl\u0131k asgari \u00fccret x % 2 x \u00e7ocuk say\u0131s\u0131 (iki \u00e7ocu\u011fa kadar) = istisna tutar\u0131, \u00f6denen \u00e7ocuk zamm\u0131 \u2013 istisna tutar = prime esas kazanca dahil edilecek \u00e7ocuk zamm\u0131\u2019 form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak. Buna g\u00f6re 1 Ocak 2020 ila 31 Aral\u0131k 2020 tarihleri aras\u0131nda (Ayl\u0131k); 2.943,00 TL x %2 = 58,86 TL\u2019dir.<\/span><\/p>

Aile yard\u0131m\u0131<\/strong><\/span><\/p>

Sigortal\u0131lara aile zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lacak \u00f6demelerin, sigortal\u0131n\u0131n hizmet akdinin devam etmesi \u015fart\u0131yla fiilen \u00e7al\u0131\u015fmas\u0131n\u0131n olup olmad\u0131\u011f\u0131 \u00fczerinde durulmaks\u0131z\u0131n, sigortal\u0131n\u0131n e\u015finin kanuna tabi zorunlu sigortal\u0131 olmay\u0131 gerektirecek \u015fekilde \u00e7al\u0131\u015fmamas\u0131 ve kurumdan gelir veya ayl\u0131k almamas\u0131 durumunda, 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in belirlenen ayl\u0131k asgari \u00fccretin y\u00fczde 10\u2019u ayl\u0131k prime esas kazan\u00e7lar\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacak. Bu durumda, aile zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar; \u2018br\u00fct ayl\u0131k asgari \u00fccret x % 10 = istisna tutar\u0131, \u00f6denen aile zamm\u0131 \u2013 istisna tutar\u0131 = prime esas kazanca dahil edilecek aile zamm\u0131\u2019 form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak.<\/span><\/p>

Buna g\u00f6re 1 Ocak 2020 ila<\/span>31 Aral\u0131k 2020 tarihleri aras\u0131nda (ayl\u0131k) 2.943,00 TL x %10 = 294,30 TL tutar\u0131ndakikazan\u00e7lar\u0131, prime esas kazanca dahil edilmeyecek.<\/span><\/p> \t\t\t\t","slug":"2020de-sgk-uygulamalarinda-esas-alinacak-veriler","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"2020\u2019de SGK uygulamalar\u0131nda esas al\u0131nacak veriler","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":638,"cropped_1200x675":null,"user":{"id":7,"name":"\u0130SA","surname":"KARAKA\u015e","email":"igurmen@yandex.com.tr","slug":"isa-karakas","avatar":"\/front\/uploads\/avatar\/1733691600UsNll1YpnmquGG1.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-15T09:39:41.000000Z","updated_at":"2024-12-18T10:20:38.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":21411,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":21312,"locale":"tr","category_id":73,"title":"2020\u2019de SGK uygulamalar\u0131nda esas al\u0131nacak veriler","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

\"\"Her y\u0131l oldu\u011fu gibi 1 Ocak\u2019tan itibaren i\u015fverenlerin SGK maliyetleri artt\u0131. De\u011fi\u015fen SGK parametrelerine ba\u011fl\u0131 olarak i\u015fyerlerinin insan kaynaklar\u0131 ve muhasebe uygulamalar\u0131 da de\u011fi\u015fti.<\/strong><\/span><\/p>

\u0130sa Karaka\u015f <\/strong><\/span><\/p>

SGK primlerinin matrah\u0131n\u0131, i\u015fverenlerin \u00e7al\u0131\u015fanlar\u0131na yapt\u0131klar\u0131 \u00f6demeler olu\u015fturuyor. SGK genel olarak b\u00fct\u00fcn \u00f6demeleri prime tabi tutarken, baz\u0131 \u00f6demeleri ise prime tabi tutmaktan istisna etti. Baz\u0131 \u00f6demeleri de k\u0131smen prime tabi tutuyor. Her y\u0131l 1 Ocak\u2019tan itibaren i\u015fverenlerin SGK maliyetleri art\u0131yor. De\u011fi\u015fen SGK parametrelerine ba\u011fl\u0131 olarak i\u015fyerlerinin insan kaynaklar\u0131 ve muhasebe uygulamalar\u0131 da de\u011fi\u015fiyor. \u0130\u015fyerlerine kolayl\u0131k sa\u011flamak \u00fczere 2019\u2019da de\u011fi\u015fen SGK parametreleri ve uygulamas\u0131na bu yaz\u0131m\u0131zda yer verdik. <\/span><\/p>

PR\u0130ME ESAS KAZAN\u00c7LAR <\/strong><\/span><\/p>

1 Ocak 2020 ila 31 Aral\u0131k 2020tarihleri aras\u0131nda belirlenen ayl\u0131k asgari \u00fccret 2.943,00 TL. Buna g\u00f6re 1 Ocak 2020\u2019den itibaren uygulanmak \u00fczere i\u015f\u00e7i (4\/1-a) sigortal\u0131lar i\u00e7in sigorta primine esas; g\u00fcnl\u00fck taban (en az) kazan\u00e7 98.10 TL, ayl\u0131k kazan\u00e7 taban\u0131 ise 2.943,00 TL\u2019dir. G\u00fcnl\u00fck kazan\u00e7 \u00fcsts\u0131n\u0131r\u0131 735.75TL, ayl\u0131k kazan\u00e7 \u00fcsts\u0131n\u0131r\u0131ise22.072,50TL\u2019dir.<\/span><\/p>

\u00c7IRAK VE STAJYER<\/strong><\/span><\/p>

Mesleki E\u011fitim Kanunu uyar\u0131nca; aday \u00e7\u0131rak, \u00e7\u0131raklar, i\u015fletmelerde mesleki e\u011fitim g\u00f6ren \u00f6\u011frenciler ile mesleki ve teknik orta\u00f6\u011fretim okul ve kurumlar\u0131nda okumakta iken staja, tamamlay\u0131c\u0131 e\u011fitime veya alan e\u011fitimine tabi tutulan \u00f6\u011frencilerin sigorta primleri, asgari \u00fccretin y\u00fczde 50\u2019si \u00fczerinden hesaplan\u0131yor.<\/span><\/p>

Buna g\u00f6re bu kapsamda yer alan \u00e7\u0131rak ve \u00f6\u011frencilerin prime esas kazan\u00e7lar\u0131; ayl\u0131k prim ve hizmet belgelerini ay\u0131n 1\u2019i ila 30\u2019u aras\u0131nda d\u00fczenleyenler i\u00e7in 1 Ocak 2020 ila 31 Aral\u0131k 2020 tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 tutar\u0131 49.05 TL, ayl\u0131k kazan\u00e7 tutar\u0131 da 1.471,5 TL\u2019ye y\u00fckseldi.<\/span><\/p>

EN D\u00dc\u015e\u00dcK PR\u0130MLER<\/strong><\/span><\/p>

4\/1-b kapsam\u0131ndaki sigortal\u0131lar\u0131n prime esas g\u00fcnl\u00fck kazan\u00e7lar\u0131n\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131na g\u00f6re \u00f6deyecekleri ayl\u0131k prim tutarlar\u0131 1 Ocak 2020 ila 31 Aral\u0131k 2020tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131nag\u00f6re 882.65 TL\u2019den 1.015,34 TL\u2019ye ve g\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131nag\u00f6re 6.619,86 TL\u2019den 7.615,01 TL\u2019ye y\u00fckselmi\u015ftir.<\/span><\/p>

4\/1-b kapsam\u0131ndaki sigortal\u0131lar\u0131n primlerinden, 5 puanl\u0131k k\u0131sm\u0131na isabet eden tutar Hazine taraf\u0131ndan kar\u015f\u0131lan\u0131yor. Bu prim indiriminden yararlanabilmeleri i\u00e7in primlerin Hazine taraf\u0131ndan kar\u015f\u0131lanmayan k\u0131sm\u0131n\u0131n yasal s\u00fcresi i\u00e7inde \u00f6denmesi, SGK\u2019ya kendi sigortal\u0131l\u0131k-lar\u0131ndan kaynaklanan prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcunun bulunmamas\u0131 gerekiyor.<\/span><\/p>

YURTDI\u015eINDA \u00c7ALI\u015eTIRILAN \u0130\u015e\u00c7\u0130LER\u0130N PR\u0130MLER\u0130<\/strong><\/span><\/p>

SGK Kanunu gere\u011fince sigorta primine esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 sosyal g\u00fcvenlik s\u00f6zle\u015fmesi olmayan \u00fclkelerde i\u015f \u00fcstlenen i\u015fverenlerce yurtd\u0131\u015f\u0131ndaki i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131r\u0131lmak \u00fczere g\u00f6t\u00fcr\u00fclen T\u00fcrk i\u015f\u00e7iler i\u00e7in 3 kat\u0131. S\u00f6z konusu h\u00fck\u00fcm gere\u011fince sosyal g\u00fcvenlik s\u00f6zle\u015fmesi olmayan \u00fclkelerde i\u015f \u00fcstlenen i\u015fverenlerce yurtd\u0131\u015f\u0131ndaki i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131r\u0131lmak \u00fczere g\u00f6t\u00fcr\u00fclen sigortal\u0131-lar\u0131n 1 Ocak 2020 ila 31 Aral\u0131k 2020 aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 alts\u0131n\u0131r\u0131 98,10 TL ayl\u0131k kazan\u00e7 alt s\u0131n\u0131r\u0131 2.943,00 TL, g\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 294.3 TL, ayl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131ise 8.829,00 TL\u2019ye y\u00fckseldi.<\/span><\/p>

\u0130ST\u0130SNA TUTULACAK M\u0130KTARLAR<\/strong><\/span><\/p>

4\/1-a (SSK) kapsam\u0131ndaki sigortal\u0131lar\u0131n, SGK prime esas kazan\u00e7lardan istisna tutulacak \u00f6deme miktarlar\u0131 yemek paras\u0131, \u00e7ocuk zamm\u0131 ve aile zamm\u0131 (yard\u0131m\u0131) tutarlar\u0131 \u015f\u00f6yle:<\/span><\/p>

Yemek paras\u0131<\/strong><\/span><\/p>

Sigortal\u0131lara yemek paras\u0131 \u00f6demelerinin, i\u015fyerinde veya m\u00fc\u015ftemilat\u0131nda i\u015fveren taraf\u0131ndan yemek verilmemesi \u015fart\u0131yla, fiilen \u00e7al\u0131\u015f\u0131lan g\u00fcn say\u0131s\u0131 dikkate al\u0131narak 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in belirlenen g\u00fcnl\u00fck asgari \u00fccretin y\u00fczde 6\u2019s\u0131n\u0131n, yemek verilecek g\u00fcn say\u0131s\u0131 ile \u00e7arp\u0131lmas\u0131 sonucunda bulunacak miktar\u0131, prime esas kazan\u00e7lar\u0131n tespitinde dikkate al\u0131nmayacak. Dolay\u0131s\u0131yla bu tutardan prim kesilmeyecek. Bu durumda, yemek paras\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar; \u2018br\u00fct g\u00fcnl\u00fck asgari \u00fccret x % 6 x (ay i\u00e7inde fiilen \u00e7al\u0131\u015f\u0131lan g\u00fcn say\u0131s\u0131) yemek paras\u0131 verilen g\u00fcn say\u0131s\u0131 = istisna tutar\u0131, \u00f6denen yemek paras\u0131 \u2013 istisna tutar\u0131 = prime esas kazanca dahil edilecek yemek paras\u0131\u2019 form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak.<\/span><\/p>

\u00d6te yandan, sigortal\u0131lara ay i\u00e7inde yemek paras\u0131 olarak nakit \u00f6deme yap\u0131lmaks\u0131z\u0131n, \u00e7al\u0131\u015ft\u0131klar\u0131 i\u015fyerinin d\u0131\u015f\u0131nda yemek \u00fcretimi yapan ba\u015fka firma veya \u015fah\u0131slar taraf\u0131ndan (\u00f6rne\u011fin yemek kuponu kar\u015f\u0131l\u0131\u011f\u0131nda) gerek i\u015fyerinde, gerekse i\u015fyerinin d\u0131\u015f\u0131nda yemek verilmesi halinde, i\u015fverenlerce bu firma veya \u015fah\u0131slara fatura kar\u015f\u0131l\u0131\u011f\u0131nda yemek bedeli olarak \u00f6denen fatura bedelleri prime esas kazanca dahil edilmeyecek. Buna g\u00f6re 1 Ocak 2020 ila 31 Aral\u0131k 2020aras\u0131nda (g\u00fcnl\u00fck) 98.10 TL x % 6 = 5.89 TL\u2019dir.<\/span><\/p>

\u00c7ocuk zamm\u0131<\/strong><\/span><\/p>

Sigortal\u0131n\u0131n hizmet akdinin devam etmesi \u015fart\u0131yla ve fiilen \u00e7al\u0131\u015fmas\u0131n\u0131n olup olmad\u0131\u011f\u0131 \u00fczerinde durulmaks\u0131z\u0131n; sigortal\u0131 veya iste\u011fe ba\u011fl\u0131 sigortal\u0131 say\u0131lmayan, kendi sigortal\u0131l\u0131\u011f\u0131 nedeniyle gelir veya ayl\u0131k ba\u011flanmam\u0131\u015f olan \u00e7ocuklar\u0131ndan 18 ya\u015f\u0131n\u0131, lise ve dengi \u00f6\u011frenim veya Meslek\u00ee E\u011fitimi Kanunu\u2019nda belirtilen aday \u00e7\u0131rak, \u00e7\u0131rak ya da i\u015fletmelerde meslek\u00ee e\u011fitim g\u00f6rmesi halinde 20 ya\u015f\u0131n\u0131, y\u00fcksek\u00f6\u011frenim g\u00f6rmesi halinde 25 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f ve evli olmayan \u00e7ocuklar\u0131 ile ya\u015f\u0131na bak\u0131lmaks\u0131z\u0131n kanuna g\u00f6re mal\u00fbl oldu\u011fu tespit edilen evli olmayan \u00e7ocuklar i\u00e7in \u00e7ocuk zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerin, \u00e7ocuk ba\u015f\u0131na 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in belirlenen ayl\u0131k asgari \u00fccretin y\u00fczde 2\u2019si ayl\u0131k prime esas kazan\u00e7lar\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacak. Bu durumda, \u00e7ocuk zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar; \u2018br\u00fct ayl\u0131k asgari \u00fccret x % 2 x \u00e7ocuk say\u0131s\u0131 (iki \u00e7ocu\u011fa kadar) = istisna tutar\u0131, \u00f6denen \u00e7ocuk zamm\u0131 \u2013 istisna tutar = prime esas kazanca dahil edilecek \u00e7ocuk zamm\u0131\u2019 form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak. Buna g\u00f6re 1 Ocak 2020 ila 31 Aral\u0131k 2020 tarihleri aras\u0131nda (Ayl\u0131k); 2.943,00 TL x %2 = 58,86 TL\u2019dir.<\/span><\/p>

Aile yard\u0131m\u0131<\/strong><\/span><\/p>

Sigortal\u0131lara aile zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lacak \u00f6demelerin, sigortal\u0131n\u0131n hizmet akdinin devam etmesi \u015fart\u0131yla fiilen \u00e7al\u0131\u015fmas\u0131n\u0131n olup olmad\u0131\u011f\u0131 \u00fczerinde durulmaks\u0131z\u0131n, sigortal\u0131n\u0131n e\u015finin kanuna tabi zorunlu sigortal\u0131 olmay\u0131 gerektirecek \u015fekilde \u00e7al\u0131\u015fmamas\u0131 ve kurumdan gelir veya ayl\u0131k almamas\u0131 durumunda, 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in belirlenen ayl\u0131k asgari \u00fccretin y\u00fczde 10\u2019u ayl\u0131k prime esas kazan\u00e7lar\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacak. Bu durumda, aile zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar; \u2018br\u00fct ayl\u0131k asgari \u00fccret x % 10 = istisna tutar\u0131, \u00f6denen aile zamm\u0131 \u2013 istisna tutar\u0131 = prime esas kazanca dahil edilecek aile zamm\u0131\u2019 form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak.<\/span><\/p>

Buna g\u00f6re 1 Ocak 2020 ila<\/span>31 Aral\u0131k 2020 tarihleri aras\u0131nda (ayl\u0131k) 2.943,00 TL x %10 = 294,30 TL tutar\u0131ndakikazan\u00e7lar\u0131, prime esas kazanca dahil edilmeyecek.<\/span><\/p> \t\t\t\t","slug":"2020de-sgk-uygulamalarinda-esas-alinacak-veriler","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"2020\u2019de SGK uygulamalar\u0131nda esas al\u0131nacak veriler","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":638,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}