{"status":true,"post":{"id":77427,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":0,"static_post":0,"published_at":"2025-10-31 09:02:00","created_at":"2025-10-31T06:02:00.000000Z","updated_at":"2025-10-31T06:02:00.000000Z","edited_at":"2025-10-31 09:02:00","source_id":null,"post_id":77427,"is_featured":0,"title":"\u0130\u015fyeri SGK uygulamalar\u0131nda \u00f6ng\u00f6r\u00fclen de\u011fi\u015fiklikler","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":"\u0130\u015fyeri SGK uygulamalar\u0131nda \u00f6ng\u00f6r\u00fclen de\u011fi\u015fiklikler","sub_title":null,"category_id":73,"description":null,"content":"

Yeni Torba Kanun teklifinde, \u00f6zellikle primlendirme ve te\u015fvik d\u00fczenlemeleri, t\u00fcm i\u015fverenleri etkileyecek \u00e7arp\u0131c\u0131 de\u011fi\u015fiklikler olarak \u00f6n plana \u00e7\u0131k\u0131yor. Kanun teklifinde SGK prim oranlar\u0131 art\u0131r\u0131l\u0131rken, imalat sekt\u00f6r\u00fc d\u0131\u015f\u0131nda kalan t\u00fcm sekt\u00f6rlerde te\u015fvik oranlar\u0131 d\u00fc\u015f\u00fcr\u00fcl\u00fcyor. Gen\u00e7 giri\u015fimcilere belirli \u015fartlarla verilen Ba\u011f-Kur prim te\u015fviklerinin ise tamamen kald\u0131r\u0131lmas\u0131 \u00f6ng\u00f6r\u00fcl\u00fcyor.<\/strong><\/p>


<\/p>

H\u00fck\u00fcmet taraf\u0131ndan Vergi Kanunlar\u0131 ile Baz\u0131 Kanunlarda ve 631 Say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun Teklifi ad\u0131 alt\u0131nda TBMM'ye intikal ettirilen Torba Kanun ile SGK i\u015fveren uygulamalar\u0131nda \u00f6nemli de\u011fi\u015fiklikler \u00f6ng\u00f6r\u00fcl\u00fcyor.<\/p>


<\/p>

Halen TBMM\u2019de i\u015flem g\u00f6ren bu kanun teklifiyle sosyal g\u00fcvenlik sisteminin akt\u00fceryal dengesini \u00f6nceleyen d\u00fczenlemeleri hayata ge\u00e7irerek sistemin mali s\u00fcrd\u00fcr\u00fclebilirli\u011finin g\u00fc\u00e7lendirilmesi ama\u00e7lan\u0131yor.<\/p>


<\/p>

Torba Kanun teklifiyle \u00f6ng\u00f6r\u00fclen \u00f6zellikle primlendirme ve te\u015fvik d\u00fczenlemeleri, t\u00fcm i\u015fverenleri etkileyecek \u00e7arp\u0131c\u0131 de\u011fi\u015fiklikler olarak \u00f6n plana \u00e7\u0131k\u0131yor.<\/p>


<\/p>

SGK PR\u0130M ORANLARI Y\u00dcKSEL\u0130YOR<\/p>

SGK, genel olarak i\u015f\u00e7i ve i\u015fverenlerden al\u0131nan toplamda y\u00fczde 34.5 oran\u0131nda prim uyguluyor. Toplam primlerin y\u00fczde 2\u2019si k\u0131sa vadeli sigorta kollar\u0131 (KVSK) prim oran\u0131d\u0131r. Bu primin tamam\u0131n\u0131 i\u015fveren \u00f6d\u00fcyor. Ge\u00e7en sene yap\u0131lan de\u011fi\u015fiklikle birlikte bu prim y\u00fczde 0.25 oran\u0131nda art\u0131r\u0131larak y\u00fczde 2.25\u2019e \u00e7\u0131kar\u0131ld\u0131.\u00a0<\/p>


<\/p>

Yeni Torba Kanun\u2019da tekrar prim art\u0131\u015f\u0131 \u00f6ng\u00f6r\u00fcl\u00fcyor. Buna g\u00f6re halen toplamda y\u00fczde 34.75 oran\u0131ndaki SGK prim oranlar\u0131 y\u00fczde 1 oran\u0131nda art\u0131r\u0131larak y\u00fczde 35.75\u2019e y\u00fckseltiliyor.\u00a0<\/p>


<\/p>

Bu art\u0131\u015f uzun vadeli sigorta kollar\u0131 (UVSK) (ya\u015fl\u0131l\u0131k, malull\u00fck ve \u00f6l\u00fcm) prim oran\u0131n\u0131n i\u015fveren hissesinin 1 puan art\u0131r\u0131lmas\u0131 \u015feklinde olacak. Dolay\u0131s\u0131yla prim art\u0131\u015f\u0131 sadece i\u015fverenlere yans\u0131yacak, \u00e7al\u0131\u015fanlar\u0131 etkilemeyecek.<\/p>


<\/p>

\u0130\u015eVEREN GENEL TE\u015eV\u0130KLER\u0130<\/strong><\/p>

Genel nitelikte t\u00fcm \u00f6zel sekt\u00f6r i\u015fverenlerini kapsayacak \u015fekilde Hazine taraf\u0131ndan kar\u015f\u0131lanan 5 puanl\u0131k prim indirimi, 1 Ekim 2008 tarihinden itibaren herhangi bir de\u011fi\u015fiklik yap\u0131lmadan uyguland\u0131.\u00a0<\/p>


<\/p>

Malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortalar\u0131 primi i\u015fveren hissesi indiriminin, di\u011fer sigorta prim destekleriyle ayn\u0131 d\u00f6nem i\u00e7in birlikte uygulanmas\u0131 halinde i\u015fyerleri bu indirimden \u00f6ncelikle faydalan\u0131yor. Bu durumda, sigortal\u0131n\u0131n prime esas kazanc\u0131 \u00fczerinden malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortalar\u0131 primi i\u015fveren hissesinden d\u00f6rt\/be\u015f puanl\u0131k indirimden sonra kalan i\u015fveren hissesi dikkate al\u0131narak di\u011fer sigorta prim deste\u011fi uygulan\u0131yor.<\/p>


<\/p>

Bu te\u015fvikten sorunsuz faydalanmak i\u00e7in kay\u0131t d\u0131\u015f\u0131 sigortal\u0131, sahte sigortal\u0131 \u00e7al\u0131\u015ft\u0131rmamak, ayr\u0131ca SGK prim borcunun olmamas\u0131 ya da taksitlendirilmi\u015f olmas\u0131 gerekir. Dolay\u0131s\u0131yla bu te\u015fvik i\u015fverenler a\u00e7\u0131s\u0131ndan b\u00fcy\u00fck bir avantaj sa\u011flarken, SGK a\u00e7\u0131s\u0131ndan da prim tahsilat\u0131n\u0131n s\u00fcresinde yap\u0131lmas\u0131 ve kay\u0131t d\u0131\u015f\u0131l\u0131ktan kaynaklanan gelir kayb\u0131n\u0131n \u00f6nlenmesi a\u00e7\u0131s\u0131ndan b\u00fcy\u00fck bir fonksiyon g\u00f6r\u00fcyor.<\/p>


<\/p>

Bu te\u015fvikle ilgili olarak bu sene 2025 \u015eubat ay\u0131ndan\/d\u00f6neminden itibaren imalat sekt\u00f6r\u00fc d\u0131\u015f\u0131nda kalan b\u00fct\u00fcn sekt\u00f6rlerde kamu harcamalar\u0131n\u0131n g\u00f6zden ge\u00e7irilmesi ve kamu kaynaklar\u0131n\u0131n etkin ve verimli kullan\u0131lmas\u0131 amac\u0131yla 5 puanl\u0131k sigorta prim indiriminin bir puan d\u00fc\u015f\u00fcr\u00fclerek 4 puan olarak uygulanmas\u0131 y\u00f6n\u00fcnde de\u011fi\u015fiklik yap\u0131ld\u0131.\u00a0<\/p>


<\/p>

TBMM\u2019de bulunan yeni Torba Kanun ile tekrar imalat sekt\u00f6r\u00fc d\u0131\u015f\u0131nda kalan b\u00fct\u00fcn sekt\u00f6rlerde an\u0131lan te\u015fvikin y\u00fczde 4 yerine y\u00fczde 2 olarak uygulanmas\u0131 \u00f6ng\u00f6r\u00fcl\u00fcyor. Bu da te\u015fvik miktar\u0131n\u0131n yar\u0131 yar\u0131ya indirilmesi anlam\u0131na geliyor.\u00a0<\/p>


<\/p>

Y\u00dcR\u00dcRL\u00dcKTEN KALDIRILACAK TE\u015eV\u0130KLER\u00a0<\/strong><\/p>

2018 y\u0131l\u0131ndan beri b\u00fcy\u00fcme ve kalk\u0131nman\u0131n itici g\u00fcc\u00fc, yenilik ve yarat\u0131c\u0131l\u0131\u011f\u0131n en \u00f6nemli kaynaklar\u0131ndan biri olan gen\u00e7 m\u00fcte\u015febbislere Ba\u011f-Kur prim te\u015fviki ve vergiden muafiyet deste\u011fi sa\u011flan\u0131yor. Bu te\u015fvik uygulamas\u0131yla Gelir Vergisi Kanunu kapsam\u0131nda gen\u00e7 giri\u015fimcilerde kazan\u00e7 istisnas\u0131ndan faydalanmak suretiyle vergi te\u015fvikinden faydalanan m\u00fckelleflerin, m\u00fckellefiyet ba\u015flang\u0131\u00e7 tarihi itibariyle 18 ya\u015f\u0131ndan b\u00fcy\u00fck ve 29 ya\u015f\u0131ndan k\u00fc\u00e7\u00fck olanlar\u0131n 1 y\u0131l s\u00fcreyle ayl\u0131k prime esas kazan\u00e7lar\u0131 g\u00fcnl\u00fck prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n 30 kat\u0131n\u0131 ge\u00e7memek \u00fczere devlet taraf\u0131ndan kar\u015f\u0131lan\u0131yor.<\/p>


<\/p>

S\u00f6z konusu Torba Kanun\u2019la birlikte belirli \u015fartlarla gen\u00e7 m\u00fcte\u015febbislere verilen Ba\u011f-Kur prim te\u015fviklerinin tamamen kald\u0131r\u0131lmas\u0131 \u00f6ng\u00f6r\u00fcl\u00fcyor.<\/p>


<\/p>

PR\u0130ME ESAS KAZAN\u00c7 SINIRLARI<\/strong><\/p>

SGK uygulamas\u0131nda prime esas kazan\u00e7lar, yasal olarak prim \u00f6deme g\u00fcn say\u0131s\u0131na g\u00f6re tespit olunan prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n alt\u0131nda, \u00fcst s\u0131n\u0131r\u0131n\u0131n da \u00fcst\u00fcnde olmamas\u0131 gerekir. Prime esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 asgari \u00fccretin 6.5 kat\u0131 iken en son 7.5 kat\u0131na y\u00fckseltilmi\u015fti.\u00a0<\/p>


<\/p>

Yeni Torba Kanun\u2019la birlikte bu oran tekrar art\u0131r\u0131larak 9 kata \u00e7\u0131kar\u0131l\u0131yor. Bu d\u00fczenleme de asl\u0131nda dolayl\u0131 olarak i\u015fverenlere maliyet olarak yans\u0131yacak. Di\u011fer yandan, emeklilik ayl\u0131\u011f\u0131 tutar\u0131n\u0131n belirlenmesinde en \u00f6nemli parametre sigorta primine esas kazan\u00e7 oldu\u011fundan, y\u00fcksek \u00fccretli \u00e7al\u0131\u015fanlardan kesilecek tutar da artaca\u011f\u0131ndan bu durum ayn\u0131 zamanda emeklilik ayl\u0131\u011f\u0131 tutar\u0131na olumlu y\u00f6nde yans\u0131yacak. Prime esas kazan\u00e7 tavan\u0131n alt\u0131nda kazanca sahip olanlarla ilgili herhangi bir de\u011fi\u015fiklik olmayacak.<\/p>


<\/p>

B\u0130REYSEL EMEKL\u0130L\u0130KLE \u0130LG\u0130L\u0130 D\u00dcZENLEMELER<\/strong><\/p>

Bireysel emeklilik tasarruf ve yat\u0131r\u0131m sisteminde tasarruflar\u0131n art\u0131r\u0131lmas\u0131, sistemin etkinli\u011finin artarak hedeflenen fon b\u00fcy\u00fckl\u00fcklerine ula\u015f\u0131lmas\u0131, kamu mali dengesinin g\u00f6zetilmesi ve b\u00fcy\u00fcyen fonlar\u0131n finansman ve yat\u0131r\u0131mlara d\u00f6n\u00fc\u015fmesinde dengeli b\u00fcy\u00fcme sa\u011flanmas\u0131n\u0131 teminen devlet katk\u0131s\u0131 oran\u0131n\u0131n mali hedefler do\u011frultusunda belirlenmesine y\u00f6nelik imkan olu\u015fturulmas\u0131 ama\u00e7lan\u0131yor.\u00a0<\/p>


<\/p>

Halen y\u00fczde 30 oran\u0131nda olan devlet katk\u0131 tutar\u0131n\u0131n y\u00fczde 50 seviyesine kadar y\u00fckseltilmesi ve s\u0131f\u0131ra kadar d\u00fc\u015f\u00fcr\u00fclmesi y\u00f6n\u00fcnde Cumhurba\u015fkan\u0131na yetki veriliyor.<\/p>


<\/p>","slug":"isyeri-sgk-uygulamalarinda-ongorulen-degisiklikler","tags":null,"meta_title":"\u0130\u015fyeri SGK uygulamalar\u0131nda \u00f6ng\u00f6r\u00fclen de\u011fi\u015fiklikler","meta_description":"Yeni Torba Kanun teklifinde, \u00f6zellikle primlendirme ve te\u015fvik d\u00fczenlemeleri, t\u00fcm i\u015fverenleri etkileyecek \u00e7arp\u0131c\u0131 de\u011fi\u015fiklikler olarak \u00f6n plana \u00e7\u0131k\u0131yor. Kanun teklifinde SGK prim oranlar\u0131 art\u0131r\u0131l\u0131rken, imalat sekt\u00f6r\u00fc d\u0131\u015f\u0131nda kalan t\u00fcm sekt\u00f6rlerde te\u015fvik oranlar\u0131 d\u00fc\u015f\u00fcr\u00fcl\u00fcyor. Gen\u00e7 giri\u015fimcilere belirli \u015fartlarla verilen Ba\u011f-Kur prim te\u015fviklerinin ise tamamen kald\u0131r\u0131lmas\u0131 \u00f6ng\u00f6r\u00fcl\u00fcyor. \u200b","meta_keywords":null,"news_cover_min":"\/front\/uploads\/blog\/thumbnail\/1761858000nL6H0hcDkmIjvAh.webp","news_cover":null,"news_video_min":null,"news_video":null,"view_count":0,"cropped_1200x675":"\/front\/uploads\/haber\/1200x675\/isyeri-sgk-uygulamalarinda-ongorulen-degisiklikler_1200x675_ZcjFXZogZl.webp","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":77559,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":77427,"locale":"tr","category_id":73,"title":"\u0130\u015fyeri SGK uygulamalar\u0131nda \u00f6ng\u00f6r\u00fclen de\u011fi\u015fiklikler","home_title":"\u0130\u015fyeri SGK uygulamalar\u0131nda \u00f6ng\u00f6r\u00fclen de\u011fi\u015fiklikler","sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"

Yeni Torba Kanun teklifinde, \u00f6zellikle primlendirme ve te\u015fvik d\u00fczenlemeleri, t\u00fcm i\u015fverenleri etkileyecek \u00e7arp\u0131c\u0131 de\u011fi\u015fiklikler olarak \u00f6n plana \u00e7\u0131k\u0131yor. Kanun teklifinde SGK prim oranlar\u0131 art\u0131r\u0131l\u0131rken, imalat sekt\u00f6r\u00fc d\u0131\u015f\u0131nda kalan t\u00fcm sekt\u00f6rlerde te\u015fvik oranlar\u0131 d\u00fc\u015f\u00fcr\u00fcl\u00fcyor. Gen\u00e7 giri\u015fimcilere belirli \u015fartlarla verilen Ba\u011f-Kur prim te\u015fviklerinin ise tamamen kald\u0131r\u0131lmas\u0131 \u00f6ng\u00f6r\u00fcl\u00fcyor.<\/strong><\/p>


<\/p>

H\u00fck\u00fcmet taraf\u0131ndan Vergi Kanunlar\u0131 ile Baz\u0131 Kanunlarda ve 631 Say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun Teklifi ad\u0131 alt\u0131nda TBMM'ye intikal ettirilen Torba Kanun ile SGK i\u015fveren uygulamalar\u0131nda \u00f6nemli de\u011fi\u015fiklikler \u00f6ng\u00f6r\u00fcl\u00fcyor.<\/p>


<\/p>

Halen TBMM\u2019de i\u015flem g\u00f6ren bu kanun teklifiyle sosyal g\u00fcvenlik sisteminin akt\u00fceryal dengesini \u00f6nceleyen d\u00fczenlemeleri hayata ge\u00e7irerek sistemin mali s\u00fcrd\u00fcr\u00fclebilirli\u011finin g\u00fc\u00e7lendirilmesi ama\u00e7lan\u0131yor.<\/p>


<\/p>

Torba Kanun teklifiyle \u00f6ng\u00f6r\u00fclen \u00f6zellikle primlendirme ve te\u015fvik d\u00fczenlemeleri, t\u00fcm i\u015fverenleri etkileyecek \u00e7arp\u0131c\u0131 de\u011fi\u015fiklikler olarak \u00f6n plana \u00e7\u0131k\u0131yor.<\/p>


<\/p>

SGK PR\u0130M ORANLARI Y\u00dcKSEL\u0130YOR<\/p>

SGK, genel olarak i\u015f\u00e7i ve i\u015fverenlerden al\u0131nan toplamda y\u00fczde 34.5 oran\u0131nda prim uyguluyor. Toplam primlerin y\u00fczde 2\u2019si k\u0131sa vadeli sigorta kollar\u0131 (KVSK) prim oran\u0131d\u0131r. Bu primin tamam\u0131n\u0131 i\u015fveren \u00f6d\u00fcyor. Ge\u00e7en sene yap\u0131lan de\u011fi\u015fiklikle birlikte bu prim y\u00fczde 0.25 oran\u0131nda art\u0131r\u0131larak y\u00fczde 2.25\u2019e \u00e7\u0131kar\u0131ld\u0131.\u00a0<\/p>


<\/p>

Yeni Torba Kanun\u2019da tekrar prim art\u0131\u015f\u0131 \u00f6ng\u00f6r\u00fcl\u00fcyor. Buna g\u00f6re halen toplamda y\u00fczde 34.75 oran\u0131ndaki SGK prim oranlar\u0131 y\u00fczde 1 oran\u0131nda art\u0131r\u0131larak y\u00fczde 35.75\u2019e y\u00fckseltiliyor.\u00a0<\/p>


<\/p>

Bu art\u0131\u015f uzun vadeli sigorta kollar\u0131 (UVSK) (ya\u015fl\u0131l\u0131k, malull\u00fck ve \u00f6l\u00fcm) prim oran\u0131n\u0131n i\u015fveren hissesinin 1 puan art\u0131r\u0131lmas\u0131 \u015feklinde olacak. Dolay\u0131s\u0131yla prim art\u0131\u015f\u0131 sadece i\u015fverenlere yans\u0131yacak, \u00e7al\u0131\u015fanlar\u0131 etkilemeyecek.<\/p>


<\/p>

\u0130\u015eVEREN GENEL TE\u015eV\u0130KLER\u0130<\/strong><\/p>

Genel nitelikte t\u00fcm \u00f6zel sekt\u00f6r i\u015fverenlerini kapsayacak \u015fekilde Hazine taraf\u0131ndan kar\u015f\u0131lanan 5 puanl\u0131k prim indirimi, 1 Ekim 2008 tarihinden itibaren herhangi bir de\u011fi\u015fiklik yap\u0131lmadan uyguland\u0131.\u00a0<\/p>


<\/p>

Malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortalar\u0131 primi i\u015fveren hissesi indiriminin, di\u011fer sigorta prim destekleriyle ayn\u0131 d\u00f6nem i\u00e7in birlikte uygulanmas\u0131 halinde i\u015fyerleri bu indirimden \u00f6ncelikle faydalan\u0131yor. Bu durumda, sigortal\u0131n\u0131n prime esas kazanc\u0131 \u00fczerinden malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortalar\u0131 primi i\u015fveren hissesinden d\u00f6rt\/be\u015f puanl\u0131k indirimden sonra kalan i\u015fveren hissesi dikkate al\u0131narak di\u011fer sigorta prim deste\u011fi uygulan\u0131yor.<\/p>


<\/p>

Bu te\u015fvikten sorunsuz faydalanmak i\u00e7in kay\u0131t d\u0131\u015f\u0131 sigortal\u0131, sahte sigortal\u0131 \u00e7al\u0131\u015ft\u0131rmamak, ayr\u0131ca SGK prim borcunun olmamas\u0131 ya da taksitlendirilmi\u015f olmas\u0131 gerekir. Dolay\u0131s\u0131yla bu te\u015fvik i\u015fverenler a\u00e7\u0131s\u0131ndan b\u00fcy\u00fck bir avantaj sa\u011flarken, SGK a\u00e7\u0131s\u0131ndan da prim tahsilat\u0131n\u0131n s\u00fcresinde yap\u0131lmas\u0131 ve kay\u0131t d\u0131\u015f\u0131l\u0131ktan kaynaklanan gelir kayb\u0131n\u0131n \u00f6nlenmesi a\u00e7\u0131s\u0131ndan b\u00fcy\u00fck bir fonksiyon g\u00f6r\u00fcyor.<\/p>


<\/p>

Bu te\u015fvikle ilgili olarak bu sene 2025 \u015eubat ay\u0131ndan\/d\u00f6neminden itibaren imalat sekt\u00f6r\u00fc d\u0131\u015f\u0131nda kalan b\u00fct\u00fcn sekt\u00f6rlerde kamu harcamalar\u0131n\u0131n g\u00f6zden ge\u00e7irilmesi ve kamu kaynaklar\u0131n\u0131n etkin ve verimli kullan\u0131lmas\u0131 amac\u0131yla 5 puanl\u0131k sigorta prim indiriminin bir puan d\u00fc\u015f\u00fcr\u00fclerek 4 puan olarak uygulanmas\u0131 y\u00f6n\u00fcnde de\u011fi\u015fiklik yap\u0131ld\u0131.\u00a0<\/p>


<\/p>

TBMM\u2019de bulunan yeni Torba Kanun ile tekrar imalat sekt\u00f6r\u00fc d\u0131\u015f\u0131nda kalan b\u00fct\u00fcn sekt\u00f6rlerde an\u0131lan te\u015fvikin y\u00fczde 4 yerine y\u00fczde 2 olarak uygulanmas\u0131 \u00f6ng\u00f6r\u00fcl\u00fcyor. Bu da te\u015fvik miktar\u0131n\u0131n yar\u0131 yar\u0131ya indirilmesi anlam\u0131na geliyor.\u00a0<\/p>


<\/p>

Y\u00dcR\u00dcRL\u00dcKTEN KALDIRILACAK TE\u015eV\u0130KLER\u00a0<\/strong><\/p>

2018 y\u0131l\u0131ndan beri b\u00fcy\u00fcme ve kalk\u0131nman\u0131n itici g\u00fcc\u00fc, yenilik ve yarat\u0131c\u0131l\u0131\u011f\u0131n en \u00f6nemli kaynaklar\u0131ndan biri olan gen\u00e7 m\u00fcte\u015febbislere Ba\u011f-Kur prim te\u015fviki ve vergiden muafiyet deste\u011fi sa\u011flan\u0131yor. Bu te\u015fvik uygulamas\u0131yla Gelir Vergisi Kanunu kapsam\u0131nda gen\u00e7 giri\u015fimcilerde kazan\u00e7 istisnas\u0131ndan faydalanmak suretiyle vergi te\u015fvikinden faydalanan m\u00fckelleflerin, m\u00fckellefiyet ba\u015flang\u0131\u00e7 tarihi itibariyle 18 ya\u015f\u0131ndan b\u00fcy\u00fck ve 29 ya\u015f\u0131ndan k\u00fc\u00e7\u00fck olanlar\u0131n 1 y\u0131l s\u00fcreyle ayl\u0131k prime esas kazan\u00e7lar\u0131 g\u00fcnl\u00fck prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n 30 kat\u0131n\u0131 ge\u00e7memek \u00fczere devlet taraf\u0131ndan kar\u015f\u0131lan\u0131yor.<\/p>


<\/p>

S\u00f6z konusu Torba Kanun\u2019la birlikte belirli \u015fartlarla gen\u00e7 m\u00fcte\u015febbislere verilen Ba\u011f-Kur prim te\u015fviklerinin tamamen kald\u0131r\u0131lmas\u0131 \u00f6ng\u00f6r\u00fcl\u00fcyor.<\/p>


<\/p>

PR\u0130ME ESAS KAZAN\u00c7 SINIRLARI<\/strong><\/p>

SGK uygulamas\u0131nda prime esas kazan\u00e7lar, yasal olarak prim \u00f6deme g\u00fcn say\u0131s\u0131na g\u00f6re tespit olunan prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n alt\u0131nda, \u00fcst s\u0131n\u0131r\u0131n\u0131n da \u00fcst\u00fcnde olmamas\u0131 gerekir. Prime esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 asgari \u00fccretin 6.5 kat\u0131 iken en son 7.5 kat\u0131na y\u00fckseltilmi\u015fti.\u00a0<\/p>


<\/p>

Yeni Torba Kanun\u2019la birlikte bu oran tekrar art\u0131r\u0131larak 9 kata \u00e7\u0131kar\u0131l\u0131yor. Bu d\u00fczenleme de asl\u0131nda dolayl\u0131 olarak i\u015fverenlere maliyet olarak yans\u0131yacak. Di\u011fer yandan, emeklilik ayl\u0131\u011f\u0131 tutar\u0131n\u0131n belirlenmesinde en \u00f6nemli parametre sigorta primine esas kazan\u00e7 oldu\u011fundan, y\u00fcksek \u00fccretli \u00e7al\u0131\u015fanlardan kesilecek tutar da artaca\u011f\u0131ndan bu durum ayn\u0131 zamanda emeklilik ayl\u0131\u011f\u0131 tutar\u0131na olumlu y\u00f6nde yans\u0131yacak. Prime esas kazan\u00e7 tavan\u0131n alt\u0131nda kazanca sahip olanlarla ilgili herhangi bir de\u011fi\u015fiklik olmayacak.<\/p>


<\/p>

B\u0130REYSEL EMEKL\u0130L\u0130KLE \u0130LG\u0130L\u0130 D\u00dcZENLEMELER<\/strong><\/p>

Bireysel emeklilik tasarruf ve yat\u0131r\u0131m sisteminde tasarruflar\u0131n art\u0131r\u0131lmas\u0131, sistemin etkinli\u011finin artarak hedeflenen fon b\u00fcy\u00fckl\u00fcklerine ula\u015f\u0131lmas\u0131, kamu mali dengesinin g\u00f6zetilmesi ve b\u00fcy\u00fcyen fonlar\u0131n finansman ve yat\u0131r\u0131mlara d\u00f6n\u00fc\u015fmesinde dengeli b\u00fcy\u00fcme sa\u011flanmas\u0131n\u0131 teminen devlet katk\u0131s\u0131 oran\u0131n\u0131n mali hedefler do\u011frultusunda belirlenmesine y\u00f6nelik imkan olu\u015fturulmas\u0131 ama\u00e7lan\u0131yor.\u00a0<\/p>


<\/p>

Halen y\u00fczde 30 oran\u0131nda olan devlet katk\u0131 tutar\u0131n\u0131n y\u00fczde 50 seviyesine kadar y\u00fckseltilmesi ve s\u0131f\u0131ra kadar d\u00fc\u015f\u00fcr\u00fclmesi y\u00f6n\u00fcnde Cumhurba\u015fkan\u0131na yetki veriliyor.<\/p>


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