{"status":true,"post":{"id":36426,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2023-01-16 12:53:00","created_at":"2023-01-16T09:53:00.000000Z","updated_at":"2023-01-16T09:53:00.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":36426,"is_featured":0,"title":"SGK primlerine k\u0131smen tabi tutulacak \u00f6demelerde de\u011fi\u015fiklik","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":"

<\/span><\/strong>Yeni asgari \u00fccretin y\u00fcr\u00fcrl\u00fc\u011fe girmesiyle birlikte i\u015fverenlerin SGK\u2019ya her ay yapt\u0131\u011f\u0131 \u00f6demeler de de\u011fi\u015fiyor. \u00c7al\u0131\u015fanlara yap\u0131lan \u00e7ocuk yard\u0131m\u0131, aile zamm\u0131, yemek ve \u00f6zel sa\u011fl\u0131k sigortas\u0131 \u00fccretlerinde SGK primlerinden istisna tutulacak oranlar, ocak ay\u0131ndan itibaren ge\u00e7erli olacak.<\/span><\/strong><\/p>

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\u0130\u015fverenlerin SGK\u2019ya her ay yapm\u0131\u015f oldu\u011fu \u00fccret ve di\u011fer \u00f6demeleri mevzuata uygun olarak beyan etmeleri b\u00fcy\u00fck \u00f6neme haiz bulunuyor. Aksi takdirde a\u011f\u0131r idari para cezalar\u0131 ile kar\u015f\u0131la\u015fabilecekleri gibi halihaz\u0131rda faydaland\u0131klar\u0131 te\u015fvik ve desteklerin de riske edilmesi s\u00f6z konusu olabilecek.\u00a0<\/span><\/p>

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1 Ocak 2023 tarihinden itibaren ge\u00e7erli olacak yeni asgari \u00fccretin y\u00fcr\u00fcrl\u00fc\u011fe girmesi ile en son yap\u0131lan di\u011fer de\u011fi\u015fiklikler \u00e7er\u00e7evesinde bu aydan itibaren SGK\u2019ya yap\u0131lacak k\u0131smen prime tabi \u00f6demelerin hesab\u0131, bu yaz\u0131m\u0131zda izah edildi. \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/span><\/p>

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\u00c7OCUK YARDIMI<\/span><\/strong><\/p>

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\u00c7al\u0131\u015fan 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 Mesleki E\u011fitim Kanunu\u2019nda belirtilen aday \u00e7\u0131rak, \u00e7\u0131rak ya da i\u015fletmelerde mesleki e\u011fitim g\u00f6rmesi halinde 20, 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 malul 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;\u00a0<\/span><\/p>

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Br\u00fct ayl\u0131k asgari \u00fccret x %2 x \u00c7ocuk say\u0131s\u0131 (\u0130ki \u00e7ocu\u011fa kadar) = \u0130stisna tutar\u0131 \u00d6denen \u00e7ocuk zamm\u0131 - \u0130stisna tutar = Prime esas kazanca dahil edilecek \u00e7ocuk zamm\u0131, form\u00fcl\u00fcyle hesaplanacak. Buna g\u00f6re, 1 Ocak 2023 ila 31 Aral\u0131k 2023 tarihleri aras\u0131nda 10.008,00 TLx %2 = 200,16 TL (ayl\u0131k) primlerden istisna edilebilecek.<\/span><\/p>

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A\u0130LE YARDIMI\u00a0<\/span><\/strong><\/p>

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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;\u00a0<\/span><\/p>

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Br\u00fct ayl\u0131k asgari \u00fccret x %10 =\u00a0<\/span><\/p>

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\u0130ST\u0130SNA TUTARI\u00a0<\/span><\/strong><\/p>

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\u00d6denen aile zamm\u0131 - \u0130stisna tutar\u0131 = Prime esas kazanca dahil edilecek aile zamm\u0131, form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak. \u00ad\u00adBuna g\u00f6re; 1 Ocak 2023 ila 31 Aral\u0131k 2023 tarihleri aras\u0131nda; 10.008,00 TL x %10 = 1.000,80 TL (ayl\u0131k) tutar\u0131ndaki kazan\u00e7lar\u0131, prime esas kazanca dahil edilmeyecek. \u00a0 \u00a0<\/span><\/p>

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YEMEK PARALARI<\/span><\/strong><\/p>

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\u00c7al\u0131\u015fanlara yemek paras\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demeler, 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 belirli bir oran\u0131nda SGK primlerinden istisna tutuluyor. SGK, uzun y\u0131llardan beri yemek paralar\u0131 \u00f6demelerinin asgari \u00fccretin y\u00fczde 6\u2019s\u0131n\u0131 istisna kapsam\u0131nda uygularken, 1 Aral\u0131k 2022\u2019den itibaren bu oran\u0131 y\u00fczde 23.65\u2019e y\u00fckseltti. Di\u011fer yandan, 1 Ocak 2023\u2019te y\u00fcr\u00fcrl\u00fc\u011fe giren yeni asgari \u00fccret y\u00fczde 54.66 oran\u0131nda art\u0131r\u0131larak, 10.008,00 TL\u2019ye y\u00fckseltildi. B\u00fct\u00fcn bu de\u011fi\u015fiklikler, 2023 Ocak ay\u0131ndan itibaren \u00e7al\u0131\u015fanlara yemek paras\u0131 olarak yap\u0131lacak \u00f6demelerin k\u0131smen prime tabi tutulmas\u0131 uygulamas\u0131n\u0131 de\u011fi\u015ftirdi. Bu durumda, yemek paras\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar;<\/span><\/p>

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Br\u00fct g\u00fcnl\u00fck asgari \u00fccret x %23.65 \u00a0x (ay i\u00e7inde fiilen \u00e7al\u0131\u015f\u0131lan g\u00fcn say\u0131s\u0131) yemek paras\u0131 verilen g\u00fcn say\u0131s\u0131 = \u0130stisna tutar\u0131<\/span><\/p>

\u00d6denen yemek paras\u0131 - \u0130stisna tutar\u0131 = Prime esas kazanca dahil edilecek yemek paras\u0131, form\u00fcl\u00fcyle hesaplanacak.\u00a0<\/span><\/p>

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Buna g\u00f6re; 1 Ocak 2023 ila 31 Aral\u0131k 2023 tarihleri aras\u0131nda; 333,60 TL x %23,65 = 78,90 TL\u00a0<\/span><\/p>

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SGK primlerinden istisna edilecek g\u00fcnl\u00fck yemek paras\u0131d\u0131r. Di\u011fer 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.<\/span><\/p>

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\u00d6ZEL S\u0130GORTA PR\u0130MLER\u0130 \u0130\u015eVEREN KATKILARI \u00a0<\/span><\/strong><\/p>

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Sigortal\u0131 ad\u0131na ay i\u00e7inde \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi ve bireysel emeklilik katk\u0131 pay\u0131 ad\u0131 alt\u0131nda i\u015fverence yap\u0131lan \u00f6demeler toplam\u0131n\u0131n ayl\u0131k asgari \u00fccretin y\u00fczde 30\u2019una isabet eden k\u0131sm\u0131 prime esas kazanca dahil edilmeyecek, kalan tutar ise \u00f6dendi\u011fi ay\u0131n prime esas kazanc\u0131na dahil edilecek.\u00a0<\/span><\/p>

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Buna g\u00f6re \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi ve bireysel emeklilik katk\u0131 pay\u0131 ad\u0131 alt\u0131nda i\u015fverenlerce yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar;<\/span><\/p>

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Br\u00fct ayl\u0131k asgari \u00fccret x %30 = \u0130stisna tutar\u0131,<\/span><\/p>

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\u00d6zel sa\u011fl\u0131k sigortas\u0131 primi + Bireysel emeklilik katk\u0131 pay\u0131 - \u0130stisna tutar\u0131 = Prime esas kazanca dahil edilecek \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi ve bireysel emeklilik katk\u0131 pay\u0131 tutar\u0131, form\u00fcl\u00fcyle hesaplanacak. 1 Ocak 2023 ila 31 Aral\u0131k 2023 tarihleri aras\u0131nda; 10.008,00 TL br\u00fct asgari \u00fccret esas al\u0131narak belirtilen form\u00fcl vas\u0131tas\u0131yla istisna tutar\u0131 hesaplanacak.<\/span><\/p>","slug":"sgk-primlerine-kismen-tabi-tutulacak-odemelerde-degisiklik","tags":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":2103,"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":36552,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":36426,"locale":"tr","category_id":73,"title":"SGK primlerine k\u0131smen tabi tutulacak \u00f6demelerde de\u011fi\u015fiklik","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":"

<\/span><\/strong>Yeni asgari \u00fccretin y\u00fcr\u00fcrl\u00fc\u011fe girmesiyle birlikte i\u015fverenlerin SGK\u2019ya her ay yapt\u0131\u011f\u0131 \u00f6demeler de de\u011fi\u015fiyor. \u00c7al\u0131\u015fanlara yap\u0131lan \u00e7ocuk yard\u0131m\u0131, aile zamm\u0131, yemek ve \u00f6zel sa\u011fl\u0131k sigortas\u0131 \u00fccretlerinde SGK primlerinden istisna tutulacak oranlar, ocak ay\u0131ndan itibaren ge\u00e7erli olacak.<\/span><\/strong><\/p>

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\u0130\u015fverenlerin SGK\u2019ya her ay yapm\u0131\u015f oldu\u011fu \u00fccret ve di\u011fer \u00f6demeleri mevzuata uygun olarak beyan etmeleri b\u00fcy\u00fck \u00f6neme haiz bulunuyor. Aksi takdirde a\u011f\u0131r idari para cezalar\u0131 ile kar\u015f\u0131la\u015fabilecekleri gibi halihaz\u0131rda faydaland\u0131klar\u0131 te\u015fvik ve desteklerin de riske edilmesi s\u00f6z konusu olabilecek.\u00a0<\/span><\/p>

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1 Ocak 2023 tarihinden itibaren ge\u00e7erli olacak yeni asgari \u00fccretin y\u00fcr\u00fcrl\u00fc\u011fe girmesi ile en son yap\u0131lan di\u011fer de\u011fi\u015fiklikler \u00e7er\u00e7evesinde bu aydan itibaren SGK\u2019ya yap\u0131lacak k\u0131smen prime tabi \u00f6demelerin hesab\u0131, bu yaz\u0131m\u0131zda izah edildi. \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/span><\/p>

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\u00c7OCUK YARDIMI<\/span><\/strong><\/p>

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\u00c7al\u0131\u015fan 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 Mesleki E\u011fitim Kanunu\u2019nda belirtilen aday \u00e7\u0131rak, \u00e7\u0131rak ya da i\u015fletmelerde mesleki e\u011fitim g\u00f6rmesi halinde 20, 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 malul 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;\u00a0<\/span><\/p>

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Br\u00fct ayl\u0131k asgari \u00fccret x %2 x \u00c7ocuk say\u0131s\u0131 (\u0130ki \u00e7ocu\u011fa kadar) = \u0130stisna tutar\u0131 \u00d6denen \u00e7ocuk zamm\u0131 - \u0130stisna tutar = Prime esas kazanca dahil edilecek \u00e7ocuk zamm\u0131, form\u00fcl\u00fcyle hesaplanacak. Buna g\u00f6re, 1 Ocak 2023 ila 31 Aral\u0131k 2023 tarihleri aras\u0131nda 10.008,00 TLx %2 = 200,16 TL (ayl\u0131k) primlerden istisna edilebilecek.<\/span><\/p>

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A\u0130LE YARDIMI\u00a0<\/span><\/strong><\/p>

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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;\u00a0<\/span><\/p>

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Br\u00fct ayl\u0131k asgari \u00fccret x %10 =\u00a0<\/span><\/p>

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\u0130ST\u0130SNA TUTARI\u00a0<\/span><\/strong><\/p>

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\u00d6denen aile zamm\u0131 - \u0130stisna tutar\u0131 = Prime esas kazanca dahil edilecek aile zamm\u0131, form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak. \u00ad\u00adBuna g\u00f6re; 1 Ocak 2023 ila 31 Aral\u0131k 2023 tarihleri aras\u0131nda; 10.008,00 TL x %10 = 1.000,80 TL (ayl\u0131k) tutar\u0131ndaki kazan\u00e7lar\u0131, prime esas kazanca dahil edilmeyecek. \u00a0 \u00a0<\/span><\/p>

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YEMEK PARALARI<\/span><\/strong><\/p>

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\u00c7al\u0131\u015fanlara yemek paras\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demeler, 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 belirli bir oran\u0131nda SGK primlerinden istisna tutuluyor. SGK, uzun y\u0131llardan beri yemek paralar\u0131 \u00f6demelerinin asgari \u00fccretin y\u00fczde 6\u2019s\u0131n\u0131 istisna kapsam\u0131nda uygularken, 1 Aral\u0131k 2022\u2019den itibaren bu oran\u0131 y\u00fczde 23.65\u2019e y\u00fckseltti. Di\u011fer yandan, 1 Ocak 2023\u2019te y\u00fcr\u00fcrl\u00fc\u011fe giren yeni asgari \u00fccret y\u00fczde 54.66 oran\u0131nda art\u0131r\u0131larak, 10.008,00 TL\u2019ye y\u00fckseltildi. B\u00fct\u00fcn bu de\u011fi\u015fiklikler, 2023 Ocak ay\u0131ndan itibaren \u00e7al\u0131\u015fanlara yemek paras\u0131 olarak yap\u0131lacak \u00f6demelerin k\u0131smen prime tabi tutulmas\u0131 uygulamas\u0131n\u0131 de\u011fi\u015ftirdi. Bu durumda, yemek paras\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar;<\/span><\/p>

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Br\u00fct g\u00fcnl\u00fck asgari \u00fccret x %23.65 \u00a0x (ay i\u00e7inde fiilen \u00e7al\u0131\u015f\u0131lan g\u00fcn say\u0131s\u0131) yemek paras\u0131 verilen g\u00fcn say\u0131s\u0131 = \u0130stisna tutar\u0131<\/span><\/p>

\u00d6denen yemek paras\u0131 - \u0130stisna tutar\u0131 = Prime esas kazanca dahil edilecek yemek paras\u0131, form\u00fcl\u00fcyle hesaplanacak.\u00a0<\/span><\/p>

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Buna g\u00f6re; 1 Ocak 2023 ila 31 Aral\u0131k 2023 tarihleri aras\u0131nda; 333,60 TL x %23,65 = 78,90 TL\u00a0<\/span><\/p>

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SGK primlerinden istisna edilecek g\u00fcnl\u00fck yemek paras\u0131d\u0131r. Di\u011fer 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.<\/span><\/p>

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\u00d6ZEL S\u0130GORTA PR\u0130MLER\u0130 \u0130\u015eVEREN KATKILARI \u00a0<\/span><\/strong><\/p>

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Sigortal\u0131 ad\u0131na ay i\u00e7inde \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi ve bireysel emeklilik katk\u0131 pay\u0131 ad\u0131 alt\u0131nda i\u015fverence yap\u0131lan \u00f6demeler toplam\u0131n\u0131n ayl\u0131k asgari \u00fccretin y\u00fczde 30\u2019una isabet eden k\u0131sm\u0131 prime esas kazanca dahil edilmeyecek, kalan tutar ise \u00f6dendi\u011fi ay\u0131n prime esas kazanc\u0131na dahil edilecek.\u00a0<\/span><\/p>

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Buna g\u00f6re \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi ve bireysel emeklilik katk\u0131 pay\u0131 ad\u0131 alt\u0131nda i\u015fverenlerce yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar;<\/span><\/p>

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Br\u00fct ayl\u0131k asgari \u00fccret x %30 = \u0130stisna tutar\u0131,<\/span><\/p>

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\u00d6zel sa\u011fl\u0131k sigortas\u0131 primi + Bireysel emeklilik katk\u0131 pay\u0131 - \u0130stisna tutar\u0131 = Prime esas kazanca dahil edilecek \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi ve bireysel emeklilik katk\u0131 pay\u0131 tutar\u0131, form\u00fcl\u00fcyle hesaplanacak. 1 Ocak 2023 ila 31 Aral\u0131k 2023 tarihleri aras\u0131nda; 10.008,00 TL br\u00fct asgari \u00fccret esas al\u0131narak belirtilen form\u00fcl vas\u0131tas\u0131yla istisna tutar\u0131 hesaplanacak.<\/span><\/p>","slug":"sgk-primlerine-kismen-tabi-tutulacak-odemelerde-degisiklik","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":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"view_count":2103,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}