{"status":true,"post":{"id":55887,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2024-10-07 07:57:00","created_at":"2024-10-07T04:57:00.000000Z","updated_at":"2024-10-07T04:57:00.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":55887,"is_featured":0,"title":"SGK priminden muaf \u00f6demeler","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":"\u0130SA KARAKA\u015e","content":"<p id=\"isPasted\" style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>SGK, i\u015fverenlerin \u00e7al\u0131\u015fanlar\u0131na yapt\u0131klar\u0131 baz\u0131 \u00f6demeleri prime tabi tutarken, baz\u0131lar\u0131ndan ise prim kesmiyor. Peki, SGK\u2019n\u0131n prime tabi tuttu\u011fu \u00f6demeler neler? Kasa tazminat\u0131, ayni yard\u0131mlar, \u00f6l\u00fcm, do\u011fum ve evlenme yard\u0131mlar\u0131, harc\u0131rah \u00f6demeleri, k\u0131dem ve ihbar tazminat\u0131, prime esas kazanca dahil mi?<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>SGK, sosyal g\u00fcvenlik hizmetlerini ifa etmesi i\u00e7in \u00f6ng\u00f6r\u00fclen her t\u00fcrl\u00fc \u00f6demelerle y\u00f6netim giderlerini kar\u015f\u0131lamak \u00fczere ilgililerden prim al\u0131yor. Primlerinin matrah\u0131n\u0131 ise 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 prime tabi tutmaktan istisna etti. Baz\u0131 \u00f6demeler ise k\u0131smen prime tabi tutuluyor. Hal b\u00f6yle iken uygulamada \u00e7o\u011fu zaman teredd\u00fctler olu\u015fuyor. Bu yaz\u0131m\u0131zda SGK\u2019n\u0131n prim kesmedi\u011fi \u00f6demelere yer verildi.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>MAL\u0130 SORUMLULUK TAZM\u0130NATI<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u0130\u015fyerlerinde para veya k\u0131ymetli evrak ya da e\u015fya muhafazas\u0131yla g\u00f6revli bulunan sigortal\u0131lara muhtemel a\u00e7\u0131klar\u0131 kapatmak amac\u0131yla i\u015fverenler taraf\u0131ndan \u00f6denen kasa tazminatlar\u0131 \u00fccret niteli\u011finde say\u0131lamayaca\u011f\u0131ndan, prime esas kazan\u00e7tan istisna tutulmas\u0131 gerekiyor.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Ancak, kasa tazminat\u0131 niteli\u011finde olan \u00f6demelerin para ve k\u0131ymetli evrak veyahut e\u015fya muhafazas\u0131yla g\u00f6revli bulunan sigortal\u0131ya \u00f6denmesi gerekti\u011finden, bu t\u00fcr sorumlulu\u011fu bulunmayan sigortal\u0131lara bu nitelikte bir \u00f6demenin yap\u0131lmas\u0131 halinde s\u00f6z konusu \u00f6demeler prime esas kazanca dahil edilecek.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>AYN\u0130 YARDIMLAR<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u0130\u015fverenlerce sigortal\u0131lara ayni (mal) olarak yap\u0131lan yard\u0131mlar, tutarlar\u0131 \u00fczerinde durulmaks\u0131z\u0131n, prime esas kazan\u00e7lara dahil edilmeyecek. Ancak, ayni yard\u0131mlar\u0131n sigortal\u0131lara nakden \u00f6denmesi halinde (\u00f6rne\u011fin ya\u011f, un, ayakkab\u0131, giyim yard\u0131m\u0131 gibi) prime tabi tutulmas\u0131 gerekiyor. Bu uygulama, k\u0131dem tazminat\u0131 matrah\u0131yla kar\u0131\u015ft\u0131r\u0131lmamal\u0131. Keza k\u0131dem tazminat\u0131 uygulamas\u0131nda d\u00fczenli yap\u0131lan ayni yard\u0131mlar genel olarak hesaplamalara duhul ediliyor.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Alt\u0131n bedelleri de ilk etapta ayni yard\u0131m kapsam\u0131ndaym\u0131\u015f g\u00f6r\u00fcnmekle birlikte uygulama farkl\u0131l\u0131k arz ediyor. Buna g\u00f6re alt\u0131n olarak yap\u0131lan \u00f6demeler nakit yard\u0131m olarak de\u011ferlendirilmesi sonucunda hat\u0131ra alt\u0131nlar\u0131n\u0131n sosyal veya ki\u015fisel bir ihtiyac\u0131n kar\u015f\u0131lanmas\u0131 maksad\u0131yla verilmemi\u015f olmas\u0131, hat\u0131ra alt\u0131nlar\u0131n\u0131n t\u0131pk\u0131 para gibi al\u0131\u015fveri\u015fte kullan\u0131labilecek bir \u00f6deme arac\u0131 olmas\u0131 nedeniyle hat\u0131ra alt\u0131n tutarlar\u0131n\u0131n \u00fccret \u00f6deme bordrolar\u0131na yans\u0131t\u0131lm\u0131\u015f olan bedeller \u00fczerinden ilgili ayda sigorta primine esas kazan\u00e7 tutar\u0131na dahil edilmesi, sigortal\u0131lara hat\u0131ra alt\u0131n verildi\u011finin tespit edilmesi, ancak \u00f6deme bordrosunda g\u00f6sterilmedi\u011fi durumlarda alt\u0131n\u0131n verildi\u011fi ay\u0131n son g\u00fcn\u00fcndeki Merkez Bankas\u0131 sat\u0131\u015f fiyat\u0131 \u00fczerinden hesaplanacak miktar\u0131n\u0131n sigorta primine esas kazan\u00e7 tutar\u0131na dahil edilmesi gerekiyor.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Bu itibarla sigortal\u0131lara, i\u015fverenlerince 1 Haziran 2016 tarihinden sonra bayram, y\u0131lba\u015f\u0131, 25, 30. veya 50. hizmet y\u0131l\u0131 gibi nedenlerle verilen alt\u0131nlar\u0131n bedelleri, sigorta primine esas kazan\u00e7 olarak kabul edilerek sigorta primine tabi tutulacak.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>HARCIRAH \u00d6DEMELER\u0130<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Harc\u0131rah Kanunu\u2019nda belirtilen yol masraf\u0131, g\u00fcndelik, aile masraf\u0131 ve yer de\u011fi\u015ftirme masraf\u0131 niteli\u011finde yap\u0131lan \u00f6demeler yolluk kapsam\u0131ndad\u0131r.\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Bu bak\u0131mdan, sigortal\u0131lara bireysel i\u015f s\u00f6zle\u015fmesine veya toplu s\u00f6zle\u015fmeye dayan\u0131larak ve i\u015fveren taraf\u0131ndan sigortal\u0131n\u0131n ge\u00e7ici bir g\u00f6revle ba\u015fka yere g\u00f6nderilmesi veya g\u00f6rev yerini de\u011fi\u015ftirmesi dolay\u0131s\u0131yla verilen ve yolluk kavram\u0131na giren \u00f6demeler prime esas kazanca dahil edilmeyecek.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u0130HBAR TAZM\u0130NATI<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u0130\u015f Kanunu\u2019na g\u00f6re belirsiz s\u00fcreli i\u015f s\u00f6zle\u015fmelerinin feshinden \u00f6nce durumun di\u011fer tarafa bildirilmesi gerekti\u011fi, i\u015f\u00e7inin k\u0131demine g\u00f6re de\u011fi\u015fen s\u00fcreler sonunda i\u015f s\u00f6zle\u015fmesinin feshedilmi\u015f say\u0131laca\u011f\u0131, bildirim \u015fart\u0131na uymayan taraf\u0131n, bildirim s\u00fcresine ili\u015fkin \u00fccret tutar\u0131nda tazminat\u0131 (ihbar tazminat\u0131) \u00f6demek zorunda oldu\u011fu belirtilmi\u015ftir. Bu durumda sigortal\u0131n\u0131n i\u015fyeri ile hukuki ili\u015fkisi i\u015f s\u00f6zle\u015fmesinin feshiyle sona ermi\u015f oldu\u011fundan, \u00f6denen tazminat, \u00fccret niteli\u011finde olmad\u0131\u011f\u0131 i\u00e7in prime esas kazanca da dahil edilemeyecek.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00d6L\u00dcM, DO\u011eUM VE EVLENME YARDIMLARI PR\u0130ME TAB\u0130 DE\u011e\u0130L<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00d6l\u00fcm, do\u011fum ve evlenme hallerinde i\u015fverenlerince sigortal\u0131lara yap\u0131lan nakdi yard\u0131mlar, miktar\u0131 ne olursa olsun prime esas kazan\u00e7lar\u0131n hesab\u0131nda dikkate al\u0131nmayacak. Sigortal\u0131n\u0131n anne ve babas\u0131, e\u015fi veya \u00e7ocu\u011funun \u00f6l\u00fcm\u00fc halinde sigortal\u0131ya verilen \u00f6l\u00fcm yard\u0131m\u0131 ile sigortal\u0131n\u0131n evlenmesi veya \u00e7ocu\u011funun olmas\u0131 halinde i\u015fveren taraf\u0131ndan yap\u0131lan do\u011fum ve evlenme yard\u0131mlar\u0131, prime esas kazan\u00e7lar\u0131n hesab\u0131na dahil edilmeyecek.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>KIDEM TAZM\u0130NATI DA MUAF<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>6245 Say\u0131l\u0131 Kanun\u2019da say\u0131lan daire ve m\u00fcesseselerde \u00e7al\u0131\u015fan sigortal\u0131lardan, arazi \u00fczerinde seyyar olarak vazife g\u00f6ren i\u015f\u00e7ilere ilgililerin belediye hudutlar\u0131 haricinde ve belirli bir g\u00f6rev sahas\u0131 dahilinde, seyyar olarak yapt\u0131klar\u0131 vazifenin gerektirdi\u011fi masraflar\u0131n kar\u015f\u0131l\u0131\u011f\u0131n\u0131 te\u015fkil etmek \u00fczere bu kanuna g\u00f6re \u00f6denen seyyar g\u00f6rev tazminat\u0131, sigorta primine esas kazanca dahil edilmeyecek. \u0130\u015f akdinin feshi veya \u00e7e\u015fitli sebeplerle i\u015ften ayr\u0131lan i\u015f\u00e7ilere i\u015fveren taraf\u0131ndan bir defaya mahsus olmak \u00fczere \u00f6denen k\u0131dem tazminat\u0131, i\u015f sonu tazminat\u0131 veya k\u0131dem tazminat\u0131 mahiyetindeki toplu \u00f6demeler ve ke\u015fif\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00fccreti; prime esas kazanc\u0131n hesaplanmas\u0131 s\u0131ras\u0131nda dikkate al\u0131nmayacak.<\/span><\/p>","slug":"sgk-priminden-muaf-odemeler","tags":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"news_cover_min":"\/front\/uploads\/blog\/thumbnail\/1728248400vz1BcKNnU8UZ2AB.webp","news_cover":null,"news_video_min":null,"news_video":null,"view_count":5383,"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":56013,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":55887,"locale":"tr","category_id":73,"title":"SGK priminden muaf \u00f6demeler","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":"\u0130SA KARAKA\u015e","content":"<p id=\"isPasted\" style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><br><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>SGK, i\u015fverenlerin \u00e7al\u0131\u015fanlar\u0131na yapt\u0131klar\u0131 baz\u0131 \u00f6demeleri prime tabi tutarken, baz\u0131lar\u0131ndan ise prim kesmiyor. Peki, SGK\u2019n\u0131n prime tabi tuttu\u011fu \u00f6demeler neler? Kasa tazminat\u0131, ayni yard\u0131mlar, \u00f6l\u00fcm, do\u011fum ve evlenme yard\u0131mlar\u0131, harc\u0131rah \u00f6demeleri, k\u0131dem ve ihbar tazminat\u0131, prime esas kazanca dahil mi?<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>SGK, sosyal g\u00fcvenlik hizmetlerini ifa etmesi i\u00e7in \u00f6ng\u00f6r\u00fclen her t\u00fcrl\u00fc \u00f6demelerle y\u00f6netim giderlerini kar\u015f\u0131lamak \u00fczere ilgililerden prim al\u0131yor. Primlerinin matrah\u0131n\u0131 ise 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 prime tabi tutmaktan istisna etti. Baz\u0131 \u00f6demeler ise k\u0131smen prime tabi tutuluyor. Hal b\u00f6yle iken uygulamada \u00e7o\u011fu zaman teredd\u00fctler olu\u015fuyor. Bu yaz\u0131m\u0131zda SGK\u2019n\u0131n prim kesmedi\u011fi \u00f6demelere yer verildi.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>MAL\u0130 SORUMLULUK TAZM\u0130NATI<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u0130\u015fyerlerinde para veya k\u0131ymetli evrak ya da e\u015fya muhafazas\u0131yla g\u00f6revli bulunan sigortal\u0131lara muhtemel a\u00e7\u0131klar\u0131 kapatmak amac\u0131yla i\u015fverenler taraf\u0131ndan \u00f6denen kasa tazminatlar\u0131 \u00fccret niteli\u011finde say\u0131lamayaca\u011f\u0131ndan, prime esas kazan\u00e7tan istisna tutulmas\u0131 gerekiyor.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Ancak, kasa tazminat\u0131 niteli\u011finde olan \u00f6demelerin para ve k\u0131ymetli evrak veyahut e\u015fya muhafazas\u0131yla g\u00f6revli bulunan sigortal\u0131ya \u00f6denmesi gerekti\u011finden, bu t\u00fcr sorumlulu\u011fu bulunmayan sigortal\u0131lara bu nitelikte bir \u00f6demenin yap\u0131lmas\u0131 halinde s\u00f6z konusu \u00f6demeler prime esas kazanca dahil edilecek.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>AYN\u0130 YARDIMLAR<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u0130\u015fverenlerce sigortal\u0131lara ayni (mal) olarak yap\u0131lan yard\u0131mlar, tutarlar\u0131 \u00fczerinde durulmaks\u0131z\u0131n, prime esas kazan\u00e7lara dahil edilmeyecek. Ancak, ayni yard\u0131mlar\u0131n sigortal\u0131lara nakden \u00f6denmesi halinde (\u00f6rne\u011fin ya\u011f, un, ayakkab\u0131, giyim yard\u0131m\u0131 gibi) prime tabi tutulmas\u0131 gerekiyor. Bu uygulama, k\u0131dem tazminat\u0131 matrah\u0131yla kar\u0131\u015ft\u0131r\u0131lmamal\u0131. Keza k\u0131dem tazminat\u0131 uygulamas\u0131nda d\u00fczenli yap\u0131lan ayni yard\u0131mlar genel olarak hesaplamalara duhul ediliyor.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Alt\u0131n bedelleri de ilk etapta ayni yard\u0131m kapsam\u0131ndaym\u0131\u015f g\u00f6r\u00fcnmekle birlikte uygulama farkl\u0131l\u0131k arz ediyor. Buna g\u00f6re alt\u0131n olarak yap\u0131lan \u00f6demeler nakit yard\u0131m olarak de\u011ferlendirilmesi sonucunda hat\u0131ra alt\u0131nlar\u0131n\u0131n sosyal veya ki\u015fisel bir ihtiyac\u0131n kar\u015f\u0131lanmas\u0131 maksad\u0131yla verilmemi\u015f olmas\u0131, hat\u0131ra alt\u0131nlar\u0131n\u0131n t\u0131pk\u0131 para gibi al\u0131\u015fveri\u015fte kullan\u0131labilecek bir \u00f6deme arac\u0131 olmas\u0131 nedeniyle hat\u0131ra alt\u0131n tutarlar\u0131n\u0131n \u00fccret \u00f6deme bordrolar\u0131na yans\u0131t\u0131lm\u0131\u015f olan bedeller \u00fczerinden ilgili ayda sigorta primine esas kazan\u00e7 tutar\u0131na dahil edilmesi, sigortal\u0131lara hat\u0131ra alt\u0131n verildi\u011finin tespit edilmesi, ancak \u00f6deme bordrosunda g\u00f6sterilmedi\u011fi durumlarda alt\u0131n\u0131n verildi\u011fi ay\u0131n son g\u00fcn\u00fcndeki Merkez Bankas\u0131 sat\u0131\u015f fiyat\u0131 \u00fczerinden hesaplanacak miktar\u0131n\u0131n sigorta primine esas kazan\u00e7 tutar\u0131na dahil edilmesi gerekiyor.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Bu itibarla sigortal\u0131lara, i\u015fverenlerince 1 Haziran 2016 tarihinden sonra bayram, y\u0131lba\u015f\u0131, 25, 30. veya 50. hizmet y\u0131l\u0131 gibi nedenlerle verilen alt\u0131nlar\u0131n bedelleri, sigorta primine esas kazan\u00e7 olarak kabul edilerek sigorta primine tabi tutulacak.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>HARCIRAH \u00d6DEMELER\u0130<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Harc\u0131rah Kanunu\u2019nda belirtilen yol masraf\u0131, g\u00fcndelik, aile masraf\u0131 ve yer de\u011fi\u015ftirme masraf\u0131 niteli\u011finde yap\u0131lan \u00f6demeler yolluk kapsam\u0131ndad\u0131r.\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Bu bak\u0131mdan, sigortal\u0131lara bireysel i\u015f s\u00f6zle\u015fmesine veya toplu s\u00f6zle\u015fmeye dayan\u0131larak ve i\u015fveren taraf\u0131ndan sigortal\u0131n\u0131n ge\u00e7ici bir g\u00f6revle ba\u015fka yere g\u00f6nderilmesi veya g\u00f6rev yerini de\u011fi\u015ftirmesi dolay\u0131s\u0131yla verilen ve yolluk kavram\u0131na giren \u00f6demeler prime esas kazanca dahil edilmeyecek.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u0130HBAR TAZM\u0130NATI<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u0130\u015f Kanunu\u2019na g\u00f6re belirsiz s\u00fcreli i\u015f s\u00f6zle\u015fmelerinin feshinden \u00f6nce durumun di\u011fer tarafa bildirilmesi gerekti\u011fi, i\u015f\u00e7inin k\u0131demine g\u00f6re de\u011fi\u015fen s\u00fcreler sonunda i\u015f s\u00f6zle\u015fmesinin feshedilmi\u015f say\u0131laca\u011f\u0131, bildirim \u015fart\u0131na uymayan taraf\u0131n, bildirim s\u00fcresine ili\u015fkin \u00fccret tutar\u0131nda tazminat\u0131 (ihbar tazminat\u0131) \u00f6demek zorunda oldu\u011fu belirtilmi\u015ftir. Bu durumda sigortal\u0131n\u0131n i\u015fyeri ile hukuki ili\u015fkisi i\u015f s\u00f6zle\u015fmesinin feshiyle sona ermi\u015f oldu\u011fundan, \u00f6denen tazminat, \u00fccret niteli\u011finde olmad\u0131\u011f\u0131 i\u00e7in prime esas kazanca da dahil edilemeyecek.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00d6L\u00dcM, DO\u011eUM VE EVLENME YARDIMLARI PR\u0130ME TAB\u0130 DE\u011e\u0130L<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00d6l\u00fcm, do\u011fum ve evlenme hallerinde i\u015fverenlerince sigortal\u0131lara yap\u0131lan nakdi yard\u0131mlar, miktar\u0131 ne olursa olsun prime esas kazan\u00e7lar\u0131n hesab\u0131nda dikkate al\u0131nmayacak. Sigortal\u0131n\u0131n anne ve babas\u0131, e\u015fi veya \u00e7ocu\u011funun \u00f6l\u00fcm\u00fc halinde sigortal\u0131ya verilen \u00f6l\u00fcm yard\u0131m\u0131 ile sigortal\u0131n\u0131n evlenmesi veya \u00e7ocu\u011funun olmas\u0131 halinde i\u015fveren taraf\u0131ndan yap\u0131lan do\u011fum ve evlenme yard\u0131mlar\u0131, prime esas kazan\u00e7lar\u0131n hesab\u0131na dahil edilmeyecek.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>KIDEM TAZM\u0130NATI DA MUAF<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>6245 Say\u0131l\u0131 Kanun\u2019da say\u0131lan daire ve m\u00fcesseselerde \u00e7al\u0131\u015fan sigortal\u0131lardan, arazi \u00fczerinde seyyar olarak vazife g\u00f6ren i\u015f\u00e7ilere ilgililerin belediye hudutlar\u0131 haricinde ve belirli bir g\u00f6rev sahas\u0131 dahilinde, seyyar olarak yapt\u0131klar\u0131 vazifenin gerektirdi\u011fi masraflar\u0131n kar\u015f\u0131l\u0131\u011f\u0131n\u0131 te\u015fkil etmek \u00fczere bu kanuna g\u00f6re \u00f6denen seyyar g\u00f6rev tazminat\u0131, sigorta primine esas kazanca dahil edilmeyecek. \u0130\u015f akdinin feshi veya \u00e7e\u015fitli sebeplerle i\u015ften ayr\u0131lan i\u015f\u00e7ilere i\u015fveren taraf\u0131ndan bir defaya mahsus olmak \u00fczere \u00f6denen k\u0131dem tazminat\u0131, i\u015f sonu tazminat\u0131 veya k\u0131dem tazminat\u0131 mahiyetindeki toplu \u00f6demeler ve ke\u015fif\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00fccreti; prime esas kazanc\u0131n hesaplanmas\u0131 s\u0131ras\u0131nda dikkate al\u0131nmayacak.<\/span><\/p>","slug":"sgk-priminden-muaf-odemeler","orjinalimage":"\/front\/uploads\/blog\/thumbnail\/1728248400vz1BcKNnU8UZ2AB.webp","news_cover_min":"\/front\/uploads\/blog\/thumbnail\/1728248400vz1BcKNnU8UZ2AB.webp","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":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"view_count":5383,"yt":0,"ytid":"","ytimage":null,"imgdate":"2024-11-06 06:59:27","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}