{"status":true,"post":{"id":32273,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 21:00:21","created_at":"2022-04-07T21:00:00.000000Z","updated_at":"2022-10-24T18:00:21.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":32273,"is_featured":0,"title":"Ramazan yard\u0131mlar\u0131ndan SGK primi kesilir mi?","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

\u0130SA KARAKA\u015e<\/strong><\/span><\/p>

\u0130\u015fverenlerin Ramazan ay\u0131nda \u00e7al\u0131\u015fanlar\u0131na ayni yard\u0131m olarak verdi\u011fi Ramazan kolisi, al\u0131\u015fveri\u015f veya hediye \u00e7ekleri, SGK primine tabi de\u011fil. Ancak s\u00f6z konusu yard\u0131mlarda muvazaa tespit edilmesi halinde i\u015fverene hem y\u00fckl\u00fc miktarda idari para cezas\u0131 kesiliyor hem de ka\u00e7\u0131r\u0131lan primler faiziyle geri al\u0131n\u0131yor.<\/strong><\/span>
<\/span>
Covid-19\u2019un halen s\u00fcren etkileri, d\u00f6viz kuru dalgalanmalar\u0131 ile sava\u015f gibi bir\u00e7ok etkenin ayn\u0131 anda devam etmesine ba\u011fl\u0131 olarak son d\u00f6nemlerde enflasyon rakamlar\u0131 maalesef katlanarak y\u00fckseliyor. <\/span>
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\u00dclkemizde \u00e7al\u0131\u015fanlar\u0131n b\u00fcy\u00fck bir \u00e7o\u011funlu\u011fu asgari \u00fccret \u00fczerinden maa\u015f al\u0131yor. 2022 Ocak ay\u0131ndan itibaren asgari \u00fccrete y\u00fczde 50\u2019yi a\u015fk\u0131n iyile\u015ftirme yap\u0131lmas\u0131na kar\u015f\u0131n enflasyon kar\u015f\u0131s\u0131nda bu iyile\u015ftirmenin \u00f6nemli bir k\u0131sm\u0131 \u015fimdiden eridi. \u00d6zellikle b\u00fcy\u00fck \u015fehirlerde kira ve g\u0131da ba\u015fta olmak \u00fczere hemen her kalemde meydana gelen fahi\u015f art\u0131\u015flar, asgari \u00fccretliler ile birlikte t\u00fcm \u00e7al\u0131\u015fanlara b\u00fcy\u00fck s\u0131k\u0131nt\u0131lar ya\u015fat\u0131yor.<\/span>
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Ramazan ay\u0131na girdi\u011fimiz bug\u00fcnlerde \u00e7al\u0131\u015fanlar\u0131n\u0131 bir nebze de olsa rahatlatmak isteyen \u00e7ok say\u0131da i\u015fveren ve i\u015fyeri sahibi, i\u015f\u00e7ilerine Ramazan yard\u0131m\u0131 ad\u0131 alt\u0131nda yapacaklar\u0131 yard\u0131mlardan SGK\u2019n\u0131n prim kesip kesmeyece\u011fi y\u00f6n\u00fcnde sorular y\u00f6neltiyor. Yaz\u0131m\u0131zda, bu sorulara toplu cevap olacak \u015fekilde \u00e7al\u0131\u015fanlara verilecek Ramazan yard\u0131mlar\u0131n\u0131n SGK primi kar\u015f\u0131s\u0131ndaki durumunu irdeledik.<\/span>
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AYN\u0130 YARDIMLAR<\/strong><\/span>
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\u00c7al\u0131\u015fanlar\u0131n hangi kazan\u00e7lar\u0131n\u0131n SGK prim matrah\u0131na esas al\u0131namayaca\u011f\u0131 sayma y\u00f6ntemiyle belirlenmi\u015ftir. Genel olarak b\u00fct\u00fcn \u00fccretler, SGK primine tabi bulunuyor. Uygulama ve \u00f6\u011fretide kabul edildi\u011fi \u00fczere \u00fccret, g\u00f6r\u00fclen bir i\u015fin kar\u015f\u0131l\u0131\u011f\u0131nda \u00e7al\u0131\u015fana i\u015fveren veya \u00fc\u00e7\u00fcnc\u00fc ki\u015filer taraf\u0131ndan sa\u011flanan ve nakden \u00f6denen mebla\u011fd\u0131r. <\/span>
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Bu duruma g\u00f6re i\u015fverence \u00f6denen \u00fccret ve yasada say\u0131lan di\u011fer \u00f6demeler d\u0131\u015f\u0131nda kalan i\u015f\u00e7iye do\u011frudan do\u011fruya verilen ayni yard\u0131mlar, SGK primine tabi de\u011fildir.<\/span>
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Ayni yard\u0131mlar; yiyecek, giyinme, \u0131s\u0131nma vb. do\u011frudan sigortal\u0131n\u0131n ihtiyac\u0131n\u0131 gidermeye y\u00f6nelik para olarak de\u011fil de mal veya hizmet olarak yap\u0131lan yard\u0131mlard\u0131r. Bu ba\u011flamda i\u015f\u00e7iye Ramazan ay\u0131nda ayni yard\u0131m olarak verilecek ba\u015fta Ramazan kolisi olmak \u00fczere ya\u011f, \u015feker ve di\u011fer g\u0131da maddeleri ile \u0131s\u0131nma ama\u00e7l\u0131 verilecek odun ve k\u00f6m\u00fcr gibi yard\u0131mlardan da SGK primi kesilmeyecek.<\/span>
<\/span>
YARGITAY UYGULAMASI<\/strong><\/span>
<\/span>
Esasen bunun d\u0131\u015f\u0131nda Yarg\u0131tay uygulamas\u0131nda baz\u0131 kararlarda ba\u015fta yakacak ve yak\u0131t paras\u0131 olmak \u00fczere teknik personele \u00f6denen \u015fantiye ve arazi zamm\u0131, hasta sigortal\u0131ya \u00f6denen ge\u00e7ici i\u015f g\u00f6remezlik \u00f6dene\u011fi, toplu i\u015f s\u00f6zle\u015fmesi gere\u011fince sigortal\u0131ya \u00f6denen ara\u00e7 \u00fccreti, elden verilenerzak, elbise diki\u015f \u00fccreti gibi \u00f6demeler de ayni yard\u0131m niteli\u011finde g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. <\/span><\/p>

Yine somut bir bi\u00e7imde belli bir ihtiyaca y\u00f6nelik, ayni yard\u0131m niteli\u011finde olan giyim yard\u0131m\u0131 da sigorta primlerinin hesab\u0131na esas tutulacak kazan\u00e7lardan de\u011fildir. <\/span>
<\/span>
(Y.10.H.D. 2014\/6794karar\u0131)<\/span>
<\/strong><\/span>
ALI\u015eVER\u0130\u015e VE HED\u0130YE \u00c7EKLER\u0130<\/strong><\/span>
<\/span>
Al\u0131\u015fveri\u015f ve hediye \u00e7ekleri, hamiline \u00fczerinde yaz\u0131l\u0131 tutar kadar al\u0131\u015fveri\u015f yapma imk\u00e2n\u0131 sa\u011flayan birer \u00f6deme ara\u00e7lar\u0131d\u0131r.<\/span><\/p>

Bu \u00e7ekler sigortal\u0131lara, g\u00f6rd\u00fckleri i\u015fe kar\u015f\u0131l\u0131k olmaks\u0131z\u0131n, belli ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamaya y\u00f6nelik olarak i\u015fverenler taraf\u0131ndan yard\u0131m ama\u00e7l\u0131 veriliyor ve sadece ayakkab\u0131, giyim, erzak gibi \u00e7ekte belirtilen ihtiyaca kar\u015f\u0131l\u0131k \u00e7ek hamiline al\u0131\u015fveri\u015f yapma imk\u00e2n\u0131 sa\u011fl\u0131yor. Dolay\u0131s\u0131yla Ramazan ay\u0131nda al\u0131\u015fveri\u015f ve hediye \u00e7eklerinin \u00fccret ya da \u00fccret niteli\u011finde kazan\u00e7 kavram\u0131 i\u00e7inde yer almad\u0131klar\u0131 dikkate al\u0131narak, i\u015fverenlerin sigortal\u0131lara vermi\u015f olduklar\u0131 al\u0131\u015fveri\u015f ve hediye \u00e7ekleri prime esas kazan\u00e7 kapsam\u0131nda de\u011ferlendirilemeyecek.<\/span>
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\u00d6rne\u011fin i\u015f\u00e7ilere ya\u011f, \u00e7ay, bakliyat ve di\u011fer zaruri g\u0131da ihtiya\u00e7lar\u0131 i\u00e7in 300 TL\u2019lik market al\u0131\u015fveri\u015fi i\u00e7in do\u011frudan do\u011fruya nakit para verilmesi yerine i\u015fveren ile anla\u015fma yap\u0131lan marketle fatura mukabili al\u0131\u015fveri\u015f \u00e7eki verilmesi prime tabi tutulmayacak.<\/span>
<\/strong><\/span>
MUVAZAALI YARDIMLAR DENET\u0130ME TAB\u0130 <\/strong><\/span>
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Genel olarak i\u015fverenlerce sigortal\u0131lar\u0131 i\u00e7in \u00fc\u00e7\u00fcnc\u00fc ki\u015filere yap\u0131lan \u00f6demeler sonucunda sigortal\u0131s\u0131n\u0131n paradan gayr\u0131 maddi olarak yararlanm\u0131\u015f oldu\u011fu al\u0131\u015fveri\u015f \u00e7ekleri, kira \u00f6demeleri, okul \u00f6\u011frenim tutarlar\u0131, kre\u015f gibi kalemlere ili\u015fkin \u00f6demelerin bulunmas\u0131 halinde s\u00f6z konusu \u00f6demelerin sigortal\u0131ya do\u011frudan yap\u0131lan bir \u00f6deme olmad\u0131\u011f\u0131ndan SGK primine tabi tutulmayaca\u011f\u0131n\u0131n tekrar alt\u0131n\u0131 \u00e7izelim. Ancak hayat\u0131n ola\u011fan ak\u0131\u015f\u0131na ayk\u0131r\u0131 muvazaal\u0131 uygulamalar\u0131n tespit edilmesi durumunda yukar\u0131da niteli\u011fi belirtilen bu \u00f6demeler, prime esas kazanca dahil edilecek. Gerekirse SGK, o i\u015fyerini tefti\u015f kapsam\u0131na alabilecek.<\/span>
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Keza ama\u00e7 i\u015f\u00e7ilere yard\u0131m olmay\u0131p s\u0131rf SGK primlerinden ka\u00e7\u0131rmak i\u00e7in ger\u00e7ekte \u00fccret \u00f6demesi olmakla birlikte bu \u00f6demeleri muvazaal\u0131 bir \u015fekilde al\u0131\u015fveri\u015f \u00e7eki kisvesi alt\u0131nda gizlemek maksad\u0131yla verilmesi halinde olu\u015facak prim kay\u0131plar\u0131 nedeniyle SGK denetim yapt\u0131r\u0131yor. Denetimde muvazaa tespit edilmesi halinde hem y\u00fckl\u00fc miktarda idari para cezas\u0131 kesiliyor hem de ka\u00e7\u0131r\u0131lan primler faiziyle geri al\u0131n\u0131yor. \u00dcstelik faydalan\u0131lan baz\u0131 te\u015fviklerden mahrum kal\u0131nmas\u0131 da s\u00f6z konusu olabilecek.<\/span><\/p> \t\t\t\t","slug":"ramazan-yardimlarindan-sgk-primi-kesilir-mi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Ramazan yard\u0131mlar\u0131ndan SGK primi kesilir mi?","meta_description":"\u0130SA KARAKA\u015e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1172,"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":32372,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":32273,"locale":"tr","category_id":73,"title":"Ramazan yard\u0131mlar\u0131ndan SGK primi kesilir mi?","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

\u0130SA KARAKA\u015e<\/strong><\/span><\/p>

\u0130\u015fverenlerin Ramazan ay\u0131nda \u00e7al\u0131\u015fanlar\u0131na ayni yard\u0131m olarak verdi\u011fi Ramazan kolisi, al\u0131\u015fveri\u015f veya hediye \u00e7ekleri, SGK primine tabi de\u011fil. Ancak s\u00f6z konusu yard\u0131mlarda muvazaa tespit edilmesi halinde i\u015fverene hem y\u00fckl\u00fc miktarda idari para cezas\u0131 kesiliyor hem de ka\u00e7\u0131r\u0131lan primler faiziyle geri al\u0131n\u0131yor.<\/strong><\/span>
<\/span>
Covid-19\u2019un halen s\u00fcren etkileri, d\u00f6viz kuru dalgalanmalar\u0131 ile sava\u015f gibi bir\u00e7ok etkenin ayn\u0131 anda devam etmesine ba\u011fl\u0131 olarak son d\u00f6nemlerde enflasyon rakamlar\u0131 maalesef katlanarak y\u00fckseliyor. <\/span>
<\/span>
\u00dclkemizde \u00e7al\u0131\u015fanlar\u0131n b\u00fcy\u00fck bir \u00e7o\u011funlu\u011fu asgari \u00fccret \u00fczerinden maa\u015f al\u0131yor. 2022 Ocak ay\u0131ndan itibaren asgari \u00fccrete y\u00fczde 50\u2019yi a\u015fk\u0131n iyile\u015ftirme yap\u0131lmas\u0131na kar\u015f\u0131n enflasyon kar\u015f\u0131s\u0131nda bu iyile\u015ftirmenin \u00f6nemli bir k\u0131sm\u0131 \u015fimdiden eridi. \u00d6zellikle b\u00fcy\u00fck \u015fehirlerde kira ve g\u0131da ba\u015fta olmak \u00fczere hemen her kalemde meydana gelen fahi\u015f art\u0131\u015flar, asgari \u00fccretliler ile birlikte t\u00fcm \u00e7al\u0131\u015fanlara b\u00fcy\u00fck s\u0131k\u0131nt\u0131lar ya\u015fat\u0131yor.<\/span>
<\/span>
Ramazan ay\u0131na girdi\u011fimiz bug\u00fcnlerde \u00e7al\u0131\u015fanlar\u0131n\u0131 bir nebze de olsa rahatlatmak isteyen \u00e7ok say\u0131da i\u015fveren ve i\u015fyeri sahibi, i\u015f\u00e7ilerine Ramazan yard\u0131m\u0131 ad\u0131 alt\u0131nda yapacaklar\u0131 yard\u0131mlardan SGK\u2019n\u0131n prim kesip kesmeyece\u011fi y\u00f6n\u00fcnde sorular y\u00f6neltiyor. Yaz\u0131m\u0131zda, bu sorulara toplu cevap olacak \u015fekilde \u00e7al\u0131\u015fanlara verilecek Ramazan yard\u0131mlar\u0131n\u0131n SGK primi kar\u015f\u0131s\u0131ndaki durumunu irdeledik.<\/span>
<\/span>
AYN\u0130 YARDIMLAR<\/strong><\/span>
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\u00c7al\u0131\u015fanlar\u0131n hangi kazan\u00e7lar\u0131n\u0131n SGK prim matrah\u0131na esas al\u0131namayaca\u011f\u0131 sayma y\u00f6ntemiyle belirlenmi\u015ftir. Genel olarak b\u00fct\u00fcn \u00fccretler, SGK primine tabi bulunuyor. Uygulama ve \u00f6\u011fretide kabul edildi\u011fi \u00fczere \u00fccret, g\u00f6r\u00fclen bir i\u015fin kar\u015f\u0131l\u0131\u011f\u0131nda \u00e7al\u0131\u015fana i\u015fveren veya \u00fc\u00e7\u00fcnc\u00fc ki\u015filer taraf\u0131ndan sa\u011flanan ve nakden \u00f6denen mebla\u011fd\u0131r. <\/span>
<\/span>
Bu duruma g\u00f6re i\u015fverence \u00f6denen \u00fccret ve yasada say\u0131lan di\u011fer \u00f6demeler d\u0131\u015f\u0131nda kalan i\u015f\u00e7iye do\u011frudan do\u011fruya verilen ayni yard\u0131mlar, SGK primine tabi de\u011fildir.<\/span>
<\/span>
Ayni yard\u0131mlar; yiyecek, giyinme, \u0131s\u0131nma vb. do\u011frudan sigortal\u0131n\u0131n ihtiyac\u0131n\u0131 gidermeye y\u00f6nelik para olarak de\u011fil de mal veya hizmet olarak yap\u0131lan yard\u0131mlard\u0131r. Bu ba\u011flamda i\u015f\u00e7iye Ramazan ay\u0131nda ayni yard\u0131m olarak verilecek ba\u015fta Ramazan kolisi olmak \u00fczere ya\u011f, \u015feker ve di\u011fer g\u0131da maddeleri ile \u0131s\u0131nma ama\u00e7l\u0131 verilecek odun ve k\u00f6m\u00fcr gibi yard\u0131mlardan da SGK primi kesilmeyecek.<\/span>
<\/span>
YARGITAY UYGULAMASI<\/strong><\/span>
<\/span>
Esasen bunun d\u0131\u015f\u0131nda Yarg\u0131tay uygulamas\u0131nda baz\u0131 kararlarda ba\u015fta yakacak ve yak\u0131t paras\u0131 olmak \u00fczere teknik personele \u00f6denen \u015fantiye ve arazi zamm\u0131, hasta sigortal\u0131ya \u00f6denen ge\u00e7ici i\u015f g\u00f6remezlik \u00f6dene\u011fi, toplu i\u015f s\u00f6zle\u015fmesi gere\u011fince sigortal\u0131ya \u00f6denen ara\u00e7 \u00fccreti, elden verilenerzak, elbise diki\u015f \u00fccreti gibi \u00f6demeler de ayni yard\u0131m niteli\u011finde g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. <\/span><\/p>

Yine somut bir bi\u00e7imde belli bir ihtiyaca y\u00f6nelik, ayni yard\u0131m niteli\u011finde olan giyim yard\u0131m\u0131 da sigorta primlerinin hesab\u0131na esas tutulacak kazan\u00e7lardan de\u011fildir. <\/span>
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(Y.10.H.D. 2014\/6794karar\u0131)<\/span>
<\/strong><\/span>
ALI\u015eVER\u0130\u015e VE HED\u0130YE \u00c7EKLER\u0130<\/strong><\/span>
<\/span>
Al\u0131\u015fveri\u015f ve hediye \u00e7ekleri, hamiline \u00fczerinde yaz\u0131l\u0131 tutar kadar al\u0131\u015fveri\u015f yapma imk\u00e2n\u0131 sa\u011flayan birer \u00f6deme ara\u00e7lar\u0131d\u0131r.<\/span><\/p>

Bu \u00e7ekler sigortal\u0131lara, g\u00f6rd\u00fckleri i\u015fe kar\u015f\u0131l\u0131k olmaks\u0131z\u0131n, belli ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamaya y\u00f6nelik olarak i\u015fverenler taraf\u0131ndan yard\u0131m ama\u00e7l\u0131 veriliyor ve sadece ayakkab\u0131, giyim, erzak gibi \u00e7ekte belirtilen ihtiyaca kar\u015f\u0131l\u0131k \u00e7ek hamiline al\u0131\u015fveri\u015f yapma imk\u00e2n\u0131 sa\u011fl\u0131yor. Dolay\u0131s\u0131yla Ramazan ay\u0131nda al\u0131\u015fveri\u015f ve hediye \u00e7eklerinin \u00fccret ya da \u00fccret niteli\u011finde kazan\u00e7 kavram\u0131 i\u00e7inde yer almad\u0131klar\u0131 dikkate al\u0131narak, i\u015fverenlerin sigortal\u0131lara vermi\u015f olduklar\u0131 al\u0131\u015fveri\u015f ve hediye \u00e7ekleri prime esas kazan\u00e7 kapsam\u0131nda de\u011ferlendirilemeyecek.<\/span>
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\u00d6rne\u011fin i\u015f\u00e7ilere ya\u011f, \u00e7ay, bakliyat ve di\u011fer zaruri g\u0131da ihtiya\u00e7lar\u0131 i\u00e7in 300 TL\u2019lik market al\u0131\u015fveri\u015fi i\u00e7in do\u011frudan do\u011fruya nakit para verilmesi yerine i\u015fveren ile anla\u015fma yap\u0131lan marketle fatura mukabili al\u0131\u015fveri\u015f \u00e7eki verilmesi prime tabi tutulmayacak.<\/span>
<\/strong><\/span>
MUVAZAALI YARDIMLAR DENET\u0130ME TAB\u0130 <\/strong><\/span>
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Genel olarak i\u015fverenlerce sigortal\u0131lar\u0131 i\u00e7in \u00fc\u00e7\u00fcnc\u00fc ki\u015filere yap\u0131lan \u00f6demeler sonucunda sigortal\u0131s\u0131n\u0131n paradan gayr\u0131 maddi olarak yararlanm\u0131\u015f oldu\u011fu al\u0131\u015fveri\u015f \u00e7ekleri, kira \u00f6demeleri, okul \u00f6\u011frenim tutarlar\u0131, kre\u015f gibi kalemlere ili\u015fkin \u00f6demelerin bulunmas\u0131 halinde s\u00f6z konusu \u00f6demelerin sigortal\u0131ya do\u011frudan yap\u0131lan bir \u00f6deme olmad\u0131\u011f\u0131ndan SGK primine tabi tutulmayaca\u011f\u0131n\u0131n tekrar alt\u0131n\u0131 \u00e7izelim. Ancak hayat\u0131n ola\u011fan ak\u0131\u015f\u0131na ayk\u0131r\u0131 muvazaal\u0131 uygulamalar\u0131n tespit edilmesi durumunda yukar\u0131da niteli\u011fi belirtilen bu \u00f6demeler, prime esas kazanca dahil edilecek. Gerekirse SGK, o i\u015fyerini tefti\u015f kapsam\u0131na alabilecek.<\/span>
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Keza ama\u00e7 i\u015f\u00e7ilere yard\u0131m olmay\u0131p s\u0131rf SGK primlerinden ka\u00e7\u0131rmak i\u00e7in ger\u00e7ekte \u00fccret \u00f6demesi olmakla birlikte bu \u00f6demeleri muvazaal\u0131 bir \u015fekilde al\u0131\u015fveri\u015f \u00e7eki kisvesi alt\u0131nda gizlemek maksad\u0131yla verilmesi halinde olu\u015facak prim kay\u0131plar\u0131 nedeniyle SGK denetim yapt\u0131r\u0131yor. Denetimde muvazaa tespit edilmesi halinde hem y\u00fckl\u00fc miktarda idari para cezas\u0131 kesiliyor hem de ka\u00e7\u0131r\u0131lan primler faiziyle geri al\u0131n\u0131yor. \u00dcstelik faydalan\u0131lan baz\u0131 te\u015fviklerden mahrum kal\u0131nmas\u0131 da s\u00f6z konusu olabilecek.<\/span><\/p> \t\t\t\t","slug":"ramazan-yardimlarindan-sgk-primi-kesilir-mi","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":"Ramazan yard\u0131mlar\u0131ndan SGK primi kesilir mi?","meta_description":"\u0130SA KARAKA\u015e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1172,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}