{"status":true,"post":{"id":19011,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:19:27","created_at":"2018-09-23T21:00:00.000000Z","updated_at":"2022-10-24T10:19:27.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":19011,"is_featured":0,"title":"SGK i\u015f kolu kodu nas\u0131l belirleniyor?","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<p><em><span class=\"large\"><strong>SGK i\u015f kolu prim oran\u0131, 2013 y\u0131l\u0131ndan itibaren prime esas kazanc\u0131n y\u00fczde 2\u2019si olarak sabitlendi. Ancak i\u015f sa\u011fl\u0131\u011f\u0131 ve g\u00fcvenli\u011fi kanunu a\u00e7\u0131s\u0131ndan uygulamada halen i\u015f kollar\u0131 kodlar\u0131 esas al\u0131n\u0131yor. <\/strong><\/span><\/em><\/p>  <p><span class=\"large\">SGK k\u0131sa vadeli sigorta kollar\u0131 primi, 1 Eyl\u00fcl 2013 tarihine kadar yap\u0131lan i\u015fin i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 bak\u0131m\u0131ndan g\u00f6sterdi\u011fi tehlikenin a\u011f\u0131rl\u0131\u011f\u0131na g\u00f6re tespit edilmi\u015fti. SGK taraf\u0131ndan olu\u015fturulan tarifeye ekli listede, i\u015f kollar\u0131 12 tehlike s\u0131n\u0131f\u0131na ayr\u0131lm\u0131\u015f ve bu s\u0131n\u0131flar\u0131n normal prim oranlar\u0131, en d\u00fc\u015f\u00fck haddi y\u00fczde 1, en y\u00fcksek haddi ise y\u00fczde 6.5 olarak belirlenmi\u015fti.<\/span><\/p>  <p><span class=\"large\">K\u0131sa vadeli sigorta kollar\u0131 prim oran\u0131, 1 Eyl\u00fcl 2013 tarihinden itibaren sigortal\u0131n\u0131n prime esas kazanc\u0131n\u0131n y\u00fczde 2\u2019si olarak sabitlendi. Bu nedenle s\u00f6z konusu tarihten itibaren SGK a\u00e7\u0131s\u0131ndan i\u015f kolu kodlar\u0131n\u0131n primlendirme bak\u0131m\u0131ndan \u00f6nemi kalmad\u0131.<\/span><\/p>  <p><span class=\"large\"><strong>\u0130\u015e SA\u011eLI\u011eI \u0130\u00c7\u0130N<\/strong><\/span><\/p>  <p><span class=\"large\">Ancak i\u015f sa\u011fl\u0131\u011f\u0131 ve g\u00fcvenli\u011fi kanunu a\u00e7\u0131s\u0131ndan SGK i\u015f kollar\u0131 kodlar\u0131 esas al\u0131nd\u0131\u011f\u0131ndan uygulamada bu kodlar\u0131n do\u011fru olarak belirlenmesi hayati \u00f6nem arz ediyor. <\/span><\/p>  <p><span class=\"large\">\u0130\u015f\u00e7i \u00e7al\u0131\u015ft\u0131ran her i\u015fveren, en ge\u00e7 sigortal\u0131 \u00e7al\u0131\u015ft\u0131rmaya ba\u015flad\u0131\u011f\u0131 tarihte, \u00f6rne\u011fi SGK taraf\u0131ndan belirlenen i\u015fyeri bildirgesini kurumaelektronik ortamdag\u00f6ndermek zorunda. Bildirgede i\u015fyerinde yap\u0131lan i\u015fin niteli\u011fi ve di\u011fer bilgiler i\u015fveren taraf\u0131ndan dolduruluyor. SGK da bu bilgileri esas alarak i\u015f kolu kodunu belirliyor. <\/span><\/p>  <p><span class=\"large\"><strong>\u0130\u015eVEREN\u0130N \u0130T\u0130RAZI<\/strong><\/span><\/p>  <p><span class=\"large\">\u0130\u015fverenin vergi m\u00fckellefiyeti olmas\u0131 halinde;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">www.gib.gov.tr\/\u0130nternet Vergi Dairesi\/S\u0131k Kullan\u0131lanlar\/e-Vergi Levhas\u0131 adresinden \u2018e-vergi levhas\u0131\u2019 g\u00f6r\u00fcnt\u00fclenerek talepte bulunulan i\u015fyeri adresi ile e-vergi levhas\u0131nda yer alan i\u015fyeri adresinin ayn\u0131 olmas\u0131 durumunda e-vergi levhas\u0131nda yer alan i\u015f kolu kodu esas al\u0131n\u0131yor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">www.gib.gov.tr\/\u0130nternet Vergi Dairesi\/S\u0131k Kullan\u0131lanlar\/e-Vergi Levhas\u0131 adresinden \u2018e-vergi levhas\u0131\u2019 g\u00f6r\u00fcnt\u00fclenerek talepte bulunulan i\u015fyeri adresinin, e-vergi levhas\u0131nda yer alan i\u015fyeri adresinden farkl\u0131 olmas\u0131 durumunda talepte bulunulan i\u015fyerinin ba\u011fl\u0131 oldu\u011fu vergi dairesinden i\u015f kolu kodunu g\u00f6steren resmi yaz\u0131n\u0131n ibraz edilmesi isteniyor. Bu belgede belirtilen i\u015f kolu kodu esas al\u0131n\u0131yor.<\/span><\/li>  <\/ul>  <p><span class=\"large\">SGK \u0130\u015fkolu Kodu \u0130tiraz Komisyonunca karar al\u0131nmak suretiyle i\u015fyeri tescil ve e-sigorta servisince gerekli i\u015flemler yap\u0131l\u0131yor. \u0130lgili vergi dairesinden al\u0131nan yaz\u0131da belirtilen i\u015f kolu kodunun veya \u2018e-vergi levhas\u0131\u2019 ekran\u0131ndan yap\u0131lan sorgulama sonucunda ekrana gelen i\u015f kolu kodunun, i\u015fverenin talep etti\u011fi i\u015f kolu kodundan farkl\u0131 oldu\u011funun anla\u015f\u0131lmas\u0131 halinde ilgili vergi dairesince i\u015f kolu kodu de\u011fi\u015ftirilmedi\u011fi s\u00fcrece vergi dairesinin kay\u0131tlar\u0131 esas al\u0131n\u0131yor.<\/span><\/p>  <p><span class=\"large\"><strong>\u0130\u015eVEREN VERG\u0130 M\u00dcKELLEF\u0130 DE\u011e\u0130LSE<\/strong><\/span><\/p>  <p><span class=\"large\">\u0130\u015fveren vergi y\u00fck\u00fcml\u00fcs\u00fc de\u011filse talep edilecek i\u015f kolu kodu de\u011fi\u015fikliklerinde i\u015fyeri dosyas\u0131nda yer alan i\u015fyeri bildirgesi, denetim raporu, tutanak, resmi yaz\u0131, varsa i\u015fyeri a\u00e7ma ve \u00e7al\u0131\u015fma ruhsat\u0131 vb. belgelere bak\u0131larak, \u0130\u015fkolu Kodu \u0130tiraz Komisyonunca i\u015fkolu kodu belirleniyor. Al\u0131nan karar do\u011frultusunda i\u015fyeri tescil ve e-sigorta servisince gerekli i\u015flemler yap\u0131l\u0131yor. \u0130\u015f kolu kodunun Komisyonca belirlenememesi halinde ise i\u015f kolu kodunun tespiti amac\u0131yla durum denetim ve kontrolle g\u00f6revli memurlara intikal ettiriliyor.<\/span><\/p>  <p><span class=\"large\"><strong>DE\u011e\u0130\u015e\u0130KL\u0130KTE ESAS ALINAN TAR\u0130HLER<\/strong><\/span><\/p>  <p><span class=\"large\">SGK taraf\u0131ndan yap\u0131lacak de\u011fi\u015fiklik veya i\u015fverenlerce yap\u0131lan itirazlar ile i\u015fin mahiyetinde sonradan meydana gelen de\u011fi\u015fiklikler \u00fczerine yap\u0131lacak i\u015flemlerin, 2013 Eyl\u00fcl ay\u0131ndan \u00f6nceki s\u00fcrelere ili\u015fkin olmas\u0131 halinde, bu tarihteki mevzuat esas al\u0131narak yap\u0131lacak de\u011fi\u015fiklik sonras\u0131nda KVSK prim oran\u0131n\u0131n y\u00fckselmesine, d\u00fc\u015fmesine veya de\u011fi\u015fmemesine bak\u0131larak i\u015flem yap\u0131l\u0131yor.<\/span><\/p>  <p><span class=\"large\">\u0130\u015f kolu koduna yap\u0131lan itirazlar \u00fczerine de\u011fi\u015fikli\u011fin 2013 Eyl\u00fcl ay\u0131 ve sonras\u0131na h\u00fck\u00fcm ihtiva etmesi halinde yeni i\u015f kolu kodu tespit edilerek;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">De\u011fi\u015fiklik talebi 2013 Eyl\u00fcl ay\u0131ndan \u00f6nce yap\u0131lm\u0131\u015f ise de\u011fi\u015fiklik, 1 Eyl\u00fcl 2013 ya da 15 Eyl\u00fcl 2013 tarihi itibariyle,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">De\u011fi\u015fiklik talebi 2013 Eyl\u00fcl ay\u0131 ve sonras\u0131nda yap\u0131lm\u0131\u015f ise de\u011fi\u015fiklik, talepte bulunulan tarih itibariyle ger\u00e7ekle\u015ftiriliyor.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>HER DA\u0130M EN \u0130Y\u0130S\u0130N\u0130 YAPIN<\/strong><\/span><\/p>  <p><span class=\"large\">\u201cE\u011fer sizden sokaklar\u0131 s\u00fcp\u00fcrmeniz istenirse, Michelangelo\u2019nun resim yapt\u0131\u011f\u0131, Beethoven\u2019in beste yapt\u0131\u011f\u0131 veya Shakespeare\u2019in \u015fiir yazd\u0131\u011f\u0131 gibi s\u00fcp\u00fcr\u00fcn. O kadar g\u00fczel s\u00fcp\u00fcr\u00fcn ki g\u00f6kteki ve yerdeki herkes durup \u2019Burada i\u015fini \u00e7ok iyi yapan, d\u00fcnyan\u0131n en iyi \u00e7\u00f6p\u00e7\u00fcs\u00fc ya\u015f\u0131yormu\u015f\u2019 desin.\u201d M.L.KING<\/span><\/p>  \t\t\t\t","slug":"sgk-is-kolu-kodu-nasil-belirleniyor","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"SGK i\u015f kolu kodu nas\u0131l belirleniyor?","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":717,"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":19110,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":19011,"locale":"tr","category_id":73,"title":"SGK i\u015f kolu kodu nas\u0131l belirleniyor?","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<p><em><span class=\"large\"><strong>SGK i\u015f kolu prim oran\u0131, 2013 y\u0131l\u0131ndan itibaren prime esas kazanc\u0131n y\u00fczde 2\u2019si olarak sabitlendi. Ancak i\u015f sa\u011fl\u0131\u011f\u0131 ve g\u00fcvenli\u011fi kanunu a\u00e7\u0131s\u0131ndan uygulamada halen i\u015f kollar\u0131 kodlar\u0131 esas al\u0131n\u0131yor. <\/strong><\/span><\/em><\/p>  <p><span class=\"large\">SGK k\u0131sa vadeli sigorta kollar\u0131 primi, 1 Eyl\u00fcl 2013 tarihine kadar yap\u0131lan i\u015fin i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 bak\u0131m\u0131ndan g\u00f6sterdi\u011fi tehlikenin a\u011f\u0131rl\u0131\u011f\u0131na g\u00f6re tespit edilmi\u015fti. SGK taraf\u0131ndan olu\u015fturulan tarifeye ekli listede, i\u015f kollar\u0131 12 tehlike s\u0131n\u0131f\u0131na ayr\u0131lm\u0131\u015f ve bu s\u0131n\u0131flar\u0131n normal prim oranlar\u0131, en d\u00fc\u015f\u00fck haddi y\u00fczde 1, en y\u00fcksek haddi ise y\u00fczde 6.5 olarak belirlenmi\u015fti.<\/span><\/p>  <p><span class=\"large\">K\u0131sa vadeli sigorta kollar\u0131 prim oran\u0131, 1 Eyl\u00fcl 2013 tarihinden itibaren sigortal\u0131n\u0131n prime esas kazanc\u0131n\u0131n y\u00fczde 2\u2019si olarak sabitlendi. Bu nedenle s\u00f6z konusu tarihten itibaren SGK a\u00e7\u0131s\u0131ndan i\u015f kolu kodlar\u0131n\u0131n primlendirme bak\u0131m\u0131ndan \u00f6nemi kalmad\u0131.<\/span><\/p>  <p><span class=\"large\"><strong>\u0130\u015e SA\u011eLI\u011eI \u0130\u00c7\u0130N<\/strong><\/span><\/p>  <p><span class=\"large\">Ancak i\u015f sa\u011fl\u0131\u011f\u0131 ve g\u00fcvenli\u011fi kanunu a\u00e7\u0131s\u0131ndan SGK i\u015f kollar\u0131 kodlar\u0131 esas al\u0131nd\u0131\u011f\u0131ndan uygulamada bu kodlar\u0131n do\u011fru olarak belirlenmesi hayati \u00f6nem arz ediyor. <\/span><\/p>  <p><span class=\"large\">\u0130\u015f\u00e7i \u00e7al\u0131\u015ft\u0131ran her i\u015fveren, en ge\u00e7 sigortal\u0131 \u00e7al\u0131\u015ft\u0131rmaya ba\u015flad\u0131\u011f\u0131 tarihte, \u00f6rne\u011fi SGK taraf\u0131ndan belirlenen i\u015fyeri bildirgesini kurumaelektronik ortamdag\u00f6ndermek zorunda. Bildirgede i\u015fyerinde yap\u0131lan i\u015fin niteli\u011fi ve di\u011fer bilgiler i\u015fveren taraf\u0131ndan dolduruluyor. SGK da bu bilgileri esas alarak i\u015f kolu kodunu belirliyor. <\/span><\/p>  <p><span class=\"large\"><strong>\u0130\u015eVEREN\u0130N \u0130T\u0130RAZI<\/strong><\/span><\/p>  <p><span class=\"large\">\u0130\u015fverenin vergi m\u00fckellefiyeti olmas\u0131 halinde;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">www.gib.gov.tr\/\u0130nternet Vergi Dairesi\/S\u0131k Kullan\u0131lanlar\/e-Vergi Levhas\u0131 adresinden \u2018e-vergi levhas\u0131\u2019 g\u00f6r\u00fcnt\u00fclenerek talepte bulunulan i\u015fyeri adresi ile e-vergi levhas\u0131nda yer alan i\u015fyeri adresinin ayn\u0131 olmas\u0131 durumunda e-vergi levhas\u0131nda yer alan i\u015f kolu kodu esas al\u0131n\u0131yor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">www.gib.gov.tr\/\u0130nternet Vergi Dairesi\/S\u0131k Kullan\u0131lanlar\/e-Vergi Levhas\u0131 adresinden \u2018e-vergi levhas\u0131\u2019 g\u00f6r\u00fcnt\u00fclenerek talepte bulunulan i\u015fyeri adresinin, e-vergi levhas\u0131nda yer alan i\u015fyeri adresinden farkl\u0131 olmas\u0131 durumunda talepte bulunulan i\u015fyerinin ba\u011fl\u0131 oldu\u011fu vergi dairesinden i\u015f kolu kodunu g\u00f6steren resmi yaz\u0131n\u0131n ibraz edilmesi isteniyor. Bu belgede belirtilen i\u015f kolu kodu esas al\u0131n\u0131yor.<\/span><\/li>  <\/ul>  <p><span class=\"large\">SGK \u0130\u015fkolu Kodu \u0130tiraz Komisyonunca karar al\u0131nmak suretiyle i\u015fyeri tescil ve e-sigorta servisince gerekli i\u015flemler yap\u0131l\u0131yor. \u0130lgili vergi dairesinden al\u0131nan yaz\u0131da belirtilen i\u015f kolu kodunun veya \u2018e-vergi levhas\u0131\u2019 ekran\u0131ndan yap\u0131lan sorgulama sonucunda ekrana gelen i\u015f kolu kodunun, i\u015fverenin talep etti\u011fi i\u015f kolu kodundan farkl\u0131 oldu\u011funun anla\u015f\u0131lmas\u0131 halinde ilgili vergi dairesince i\u015f kolu kodu de\u011fi\u015ftirilmedi\u011fi s\u00fcrece vergi dairesinin kay\u0131tlar\u0131 esas al\u0131n\u0131yor.<\/span><\/p>  <p><span class=\"large\"><strong>\u0130\u015eVEREN VERG\u0130 M\u00dcKELLEF\u0130 DE\u011e\u0130LSE<\/strong><\/span><\/p>  <p><span class=\"large\">\u0130\u015fveren vergi y\u00fck\u00fcml\u00fcs\u00fc de\u011filse talep edilecek i\u015f kolu kodu de\u011fi\u015fikliklerinde i\u015fyeri dosyas\u0131nda yer alan i\u015fyeri bildirgesi, denetim raporu, tutanak, resmi yaz\u0131, varsa i\u015fyeri a\u00e7ma ve \u00e7al\u0131\u015fma ruhsat\u0131 vb. belgelere bak\u0131larak, \u0130\u015fkolu Kodu \u0130tiraz Komisyonunca i\u015fkolu kodu belirleniyor. Al\u0131nan karar do\u011frultusunda i\u015fyeri tescil ve e-sigorta servisince gerekli i\u015flemler yap\u0131l\u0131yor. \u0130\u015f kolu kodunun Komisyonca belirlenememesi halinde ise i\u015f kolu kodunun tespiti amac\u0131yla durum denetim ve kontrolle g\u00f6revli memurlara intikal ettiriliyor.<\/span><\/p>  <p><span class=\"large\"><strong>DE\u011e\u0130\u015e\u0130KL\u0130KTE ESAS ALINAN TAR\u0130HLER<\/strong><\/span><\/p>  <p><span class=\"large\">SGK taraf\u0131ndan yap\u0131lacak de\u011fi\u015fiklik veya i\u015fverenlerce yap\u0131lan itirazlar ile i\u015fin mahiyetinde sonradan meydana gelen de\u011fi\u015fiklikler \u00fczerine yap\u0131lacak i\u015flemlerin, 2013 Eyl\u00fcl ay\u0131ndan \u00f6nceki s\u00fcrelere ili\u015fkin olmas\u0131 halinde, bu tarihteki mevzuat esas al\u0131narak yap\u0131lacak de\u011fi\u015fiklik sonras\u0131nda KVSK prim oran\u0131n\u0131n y\u00fckselmesine, d\u00fc\u015fmesine veya de\u011fi\u015fmemesine bak\u0131larak i\u015flem yap\u0131l\u0131yor.<\/span><\/p>  <p><span class=\"large\">\u0130\u015f kolu koduna yap\u0131lan itirazlar \u00fczerine de\u011fi\u015fikli\u011fin 2013 Eyl\u00fcl ay\u0131 ve sonras\u0131na h\u00fck\u00fcm ihtiva etmesi halinde yeni i\u015f kolu kodu tespit edilerek;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">De\u011fi\u015fiklik talebi 2013 Eyl\u00fcl ay\u0131ndan \u00f6nce yap\u0131lm\u0131\u015f ise de\u011fi\u015fiklik, 1 Eyl\u00fcl 2013 ya da 15 Eyl\u00fcl 2013 tarihi itibariyle,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">De\u011fi\u015fiklik talebi 2013 Eyl\u00fcl ay\u0131 ve sonras\u0131nda yap\u0131lm\u0131\u015f ise de\u011fi\u015fiklik, talepte bulunulan tarih itibariyle ger\u00e7ekle\u015ftiriliyor.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>HER DA\u0130M EN \u0130Y\u0130S\u0130N\u0130 YAPIN<\/strong><\/span><\/p>  <p><span class=\"large\">\u201cE\u011fer sizden sokaklar\u0131 s\u00fcp\u00fcrmeniz istenirse, Michelangelo\u2019nun resim yapt\u0131\u011f\u0131, Beethoven\u2019in beste yapt\u0131\u011f\u0131 veya Shakespeare\u2019in \u015fiir yazd\u0131\u011f\u0131 gibi s\u00fcp\u00fcr\u00fcn. O kadar g\u00fczel s\u00fcp\u00fcr\u00fcn ki g\u00f6kteki ve yerdeki herkes durup \u2019Burada i\u015fini \u00e7ok iyi yapan, d\u00fcnyan\u0131n en iyi \u00e7\u00f6p\u00e7\u00fcs\u00fc ya\u015f\u0131yormu\u015f\u2019 desin.\u201d M.L.KING<\/span><\/p>  \t\t\t\t","slug":"sgk-is-kolu-kodu-nasil-belirleniyor","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":"SGK i\u015f kolu kodu nas\u0131l belirleniyor?","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":717,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}