Sosyal G\u00fcvenlik Kurumu (SGK), 2026 y\u0131l\u0131na \u00f6nemli de\u011fi\u015fikliklerle giriyor. 19 Aral\u0131k 2025 tarihli Resmi Gazete\u2019de yay\u0131mlanan 7566 Say\u0131l\u0131 Kanun ile istihdam \u00fczerindeki prim y\u00fckleri ve tavan \u00fccret uygulamalar\u0131 yeniden \u015fekillendi.<\/p>
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Yeni y\u0131l\u0131n ilk g\u00fcn\u00fcyle birlikte y\u00fcr\u00fcrl\u00fc\u011fe girecek olan d\u00fczenlemeler, \u00f6zellikle i\u015fveren maliyetleri ve y\u00fcksek gelirli \u00e7al\u0131\u015fanlar\u0131n emeklilik hesaplar\u0131nda etkili olacak. Peki, 1 Ocak\u2019tan itibaren i\u015fveren ve i\u015f\u00e7iyi nas\u0131l etkileyecek? \u0130\u015fte kalem kalem yeni SGK d\u00fczenlemesi...<\/p>
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YEN\u0130 PR\u0130M ORANLARI<\/strong><\/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 bu prim y\u00fczde 0.25 oran\u0131nda art\u0131r\u0131larak y\u00fczde 2.25\u2019e \u00e7\u0131kar\u0131ld\u0131.\u00a0<\/p> 1 Ocak 2026 tarihinden itibaren yap\u0131lan de\u011fi\u015fiklikle birlikte emeklilik (malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm) sigortas\u0131 kollar\u0131nda art\u0131\u015f yap\u0131ld\u0131. Buna g\u00f6re halen toplamda y\u00fczde 34.75 olan SGK prim oranlar\u0131 y\u00fczde 1 oran\u0131nda art\u0131r\u0131larak y\u00fczde 35.75\u2019e y\u00fckseltiliyor.\u00a0<\/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. \u00c7al\u0131\u015fanlar\u0131n net maa\u015f\u0131nda bu kalemden kaynakl\u0131 bir azalma ya\u015fanmayacak. \u0130\u015fsizlik sigortas\u0131 primlerinde ise herhangi bir de\u011fi\u015fikli\u011fe gidilmedi.<\/p> 4\/1-a kapsam\u0131nda istihdam edilenlerin SGK ve i\u015fsizlik sigortas\u0131 prim oranlar\u0131<\/strong><\/p> Sigorta kolu<\/strong>\u00a0 \u00a0\u00a0<\/strong><\/span>\u0130\u015fveren pay\u0131 (%)<\/strong>\u00a0 \u00a0\u00a0<\/strong><\/span>\u00c7al\u0131\u015fan pay\u0131 (%)<\/strong>\u00a0 \u00a0\u00a0<\/strong><\/span>Toplam (%)<\/strong><\/p> Malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm<\/strong>\u00a0 \u00a0\u00a0<\/span>12\u00a0 \u00a0\u00a0<\/span>9\u00a0 \u00a0\u00a0<\/span>21<\/p> Genel Sa\u011fl\u0131k Sigortas\u0131<\/strong>\u00a0 \u00a0\u00a0<\/span>7.5\u00a0 \u00a0\u00a0<\/span>5\u00a0 \u00a0\u00a0<\/span>12.5<\/p> K\u0131sa Vadeli Sigorta Kollar\u0131<\/strong>\u00a0\u00a0<\/strong> \u00a0<\/span>2.25\u00a0 \u00a0\u00a0<\/span>-\u00a0 \u00a0\u00a0<\/span>2.25<\/p> \u0130\u015fsizlik Sigortas\u0131<\/strong>\u00a0\u00a0<\/strong> \u00a0<\/span>2\u00a0 \u00a0\u00a0<\/span>1\u00a0 \u00a0\u00a0<\/span>3<\/p> Toplam<\/strong>\u00a0 \u00a0\u00a0<\/span>23.75\u00a0 \u00a0\u00a0<\/span>15\u00a0 \u00a0\u00a0<\/span>38.75<\/p> G\u00dcNL\u00dcK KAZAN\u00c7 SINIRLARI\u00a0<\/strong><\/p> \u0130\u015fverenlerin ve sigortal\u0131lar\u0131n \u00f6deyecekleri primler, sigorta primine esas g\u00fcnl\u00fck kazan\u00e7 s\u0131n\u0131rlar\u0131 baz al\u0131narak belirleniyor. S\u00f6z konusu kazan\u00e7 s\u0131n\u0131rlar\u0131 SGK (5510 say\u0131l\u0131) Kanunu\u2019nda belirlenmi\u015ftir.\u00a0<\/p> Buna g\u00f6re; sigortal\u0131n\u0131n bir g\u00fcnl\u00fck prime esas tutulacak kazanc\u0131n\u0131n alt s\u0131n\u0131r\u0131, asgari \u00fccretin 30\u2019da biri, \u00fcst s\u0131n\u0131r\u0131 ise alt s\u0131n\u0131r\u0131n 6.5 kat\u0131 iken 1 Ocak 2017 tarihinden itibaren bu oran 7.5 kat\u0131na \u00e7\u0131kar\u0131ld\u0131.<\/p> 1 Ocak 2026 tarihinden itibaren ise \u00fcst s\u0131n\u0131r 7.5 kattan 9 kata y\u00fckseltildi. Ba\u015fka bir ifadeyle 1.5 kat br\u00fct asgari \u00fccret tutar\u0131ndan art\u0131r\u0131lm\u0131\u015f oluyor.<\/p> G\u00fcnl\u00fck kazan\u00e7lar\u0131 \u00fcst s\u0131n\u0131rdan fazla olan sigortal\u0131lar\u0131n g\u00fcnl\u00fck kazan\u00e7lar\u0131 1 Ocak 2026 tarihinden itibaren art\u0131k 7.5 kat yerine 9 kat \u00fczerinden esas al\u0131naca\u011f\u0131ndan hem i\u015fveren maliyetine hem i\u015f\u00e7inin maa\u015f\u0131ndan bu yeni orana g\u00f6re ilave maliyetler s\u00f6z konusu olacak.\u00a0<\/p> 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> PR\u0130M \u0130ADES\u0130 HAKKI<\/strong><\/p> Ayn\u0131 sigortal\u0131l\u0131k haline t\u00e2bi olacak \u015fekilde birden fazla i\u015fte \u00e7al\u0131\u015fmas\u0131 nedeniyle kuruma \u00f6denen primler toplam\u0131, bu sigortal\u0131l\u0131k hali i\u00e7in belirlenen prime esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 \u00fczerinden hesaplanacak miktar\u0131 a\u015farsa, a\u015fan k\u0131sm\u0131n tamam\u0131, sigortal\u0131n\u0131n talebi \u00fczerine en ge\u00e7 talep tarihini takip eden ay i\u00e7inde hissesi oran\u0131nda sigortal\u0131ya defaten geri \u00f6deniyor. Yeni uygulamada i\u015f\u00e7inin art\u0131k sigorta primine esas kazan\u00e7 tutar\u0131n\u0131n 7.5 kat\u0131n\u0131 de\u011fil, 9 kat\u0131n\u0131 a\u015fmas\u0131 halinde prim iadesi hakk\u0131 do\u011facak. SGK taraf\u0131ndan geri verilen primler i\u00e7in ayr\u0131ca gecikme cezas\u0131 ve gecikme zamm\u0131 ile faiz \u00f6denmiyor.<\/p> Bu do\u011frultuda sigortal\u0131lar\u0131n SGK\u2019ya bildirilecek sigorta primine esas kazan\u00e7 tutar\u0131, prime esas kazan\u00e7 alt\u0131 s\u0131n\u0131r\u0131n\u0131n 9 kat\u0131n\u0131 a\u015fmayacak.\u00a0<\/p> e-Bildirgede sigortal\u0131lar\u0131n g\u00fcn ve kazan\u00e7lar\u0131 bildirilirken prime esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131n\u0131n \u00fcst\u00fcnde bildirim yap\u0131lmas\u0131na izin verilmiyor. Ancak gerek part-time \u00e7al\u0131\u015fmalar\u0131 gerekse ayn\u0131 s\u00fcrelerde birden fazla i\u015fyerindeki \u00e7al\u0131\u015fmalar\u0131 nedeniyle ayn\u0131 ayda birden fazla i\u015fyerinde \u00e7al\u0131\u015fan ve birden fazla i\u015fyerinden bildirilen sigortal\u0131lar\u0131n prime esas kazan\u00e7lar\u0131n\u0131n toplam\u0131 prime esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131n\u0131 (tavan\u0131) zaman zaman a\u015fabiliyor.<\/p> \u00d6te yandan, prime esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 a\u015fan kazanc\u0131 bulunan sigortal\u0131lar\u0131n, \u00fcst s\u0131n\u0131r\u0131 a\u015fan kazan\u00e7lar\u0131n iadesi hususunda talepte bulunmalar\u0131 halinde, iade en ge\u00e7 talep tarihini izleyen ay\u0131n sonuna kadar yap\u0131lacak. Ayr\u0131ca tavan\u0131 a\u015fan kazan\u00e7lar\u0131n iadesi s\u0131ras\u0131nda i\u015fveren hissesine ait primlerin iadesi s\u00f6z konusu olmad\u0131\u011f\u0131 gibi sigortal\u0131 hissesine isabet eden tutarlar i\u00e7in kanuni faiz de \u00f6denmeyecek.<\/p> Tavan\u0131 a\u015fan kazan\u00e7lar\u0131n\u0131n iadesi hususunda talepte bulunmu\u015f sigortal\u0131lara; tavan\u0131 a\u015fan kazanc\u0131n\u0131n y\u00fczde 14 oran\u0131ndaki SGK sigorta primleri (y\u00fczde 9 emeklilik\/MY\u00d6 primi ve y\u00fczde 5 GSS primi) ve y\u00fczde 1 oran\u0131nda i\u015fsizlik sigortas\u0131 priminin iadesi yap\u0131lacak.<\/p> \u00dcRET\u0130M VE \u0130ST\u0130HDAMDAK\u0130 ETK\u0130S\u0130 Yeni d\u00fczenlemeler, bir yandan SGK\u2019n\u0131n en \u00f6nemli gelirleri olan prim gelirlerini art\u0131rarak akt\u00fceryal dengeyi sa\u011flamay\u0131 hedeflerken, di\u011fer yandan y\u00fcksek \u00fccretli \u00e7al\u0131\u015fanlar\u0131n emeklilikteki refah pay\u0131n\u0131 da y\u00fckseltmeyi ama\u00e7l\u0131yor. Ancak i\u015fveren taraf\u0131nda artan maliyetlerin \u00fcretim ve istihdam \u00fczerindeki etkilerini zaman g\u00f6sterecek.\u00a0<\/p> HAZ\u0130NE TE\u015eV\u0130KLER\u0130 Y\u00dcZDE 2\u2019YE D\u00dc\u015e\u00dcYOR \u0130malat sanayi d\u0131\u015f\u0131nda kalan i\u015fverenlerin faydalanmakta oldu\u011fu hazine te\u015fviklerinin \u00f6nce y\u00fczde 5\u2019ten y\u00fczde 4\u2019e ve yeni y\u0131lda y\u00fczde 2\u2019ye d\u00fc\u015f\u00fcr\u00fclecek olmas\u0131n\u0131n da ayr\u0131 bir maliyet konusunu te\u015fkil etti\u011finin alt\u0131n\u0131 \u00e7izelim.<\/p> Sosyal G\u00fcvenlik Kurumu (SGK), 2026 y\u0131l\u0131na \u00f6nemli de\u011fi\u015fikliklerle giriyor. 19 Aral\u0131k 2025 tarihli Resmi Gazete\u2019de yay\u0131mlanan 7566 Say\u0131l\u0131 Kanun ile istihdam \u00fczerindeki prim y\u00fckleri ve tavan \u00fccret uygulamalar\u0131 yeniden \u015fekillendi.<\/p> Yeni y\u0131l\u0131n ilk g\u00fcn\u00fcyle birlikte y\u00fcr\u00fcrl\u00fc\u011fe girecek olan d\u00fczenlemeler, \u00f6zellikle i\u015fveren maliyetleri ve y\u00fcksek gelirli \u00e7al\u0131\u015fanlar\u0131n emeklilik hesaplar\u0131nda etkili olacak. Peki, 1 Ocak\u2019tan itibaren i\u015fveren ve i\u015f\u00e7iyi nas\u0131l etkileyecek? \u0130\u015fte kalem kalem yeni SGK d\u00fczenlemesi...<\/p> YEN\u0130 PR\u0130M ORANLARI<\/strong><\/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 bu prim y\u00fczde 0.25 oran\u0131nda art\u0131r\u0131larak y\u00fczde 2.25\u2019e \u00e7\u0131kar\u0131ld\u0131.\u00a0<\/p> 1 Ocak 2026 tarihinden itibaren yap\u0131lan de\u011fi\u015fiklikle birlikte emeklilik (malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm) sigortas\u0131 kollar\u0131nda art\u0131\u015f yap\u0131ld\u0131. Buna g\u00f6re halen toplamda y\u00fczde 34.75 olan SGK prim oranlar\u0131 y\u00fczde 1 oran\u0131nda art\u0131r\u0131larak y\u00fczde 35.75\u2019e y\u00fckseltiliyor.\u00a0<\/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. \u00c7al\u0131\u015fanlar\u0131n net maa\u015f\u0131nda bu kalemden kaynakl\u0131 bir azalma ya\u015fanmayacak. \u0130\u015fsizlik sigortas\u0131 primlerinde ise herhangi bir de\u011fi\u015fikli\u011fe gidilmedi.<\/p> 4\/1-a kapsam\u0131nda istihdam edilenlerin SGK ve i\u015fsizlik sigortas\u0131 prim oranlar\u0131<\/strong><\/p> Sigorta kolu<\/strong>\u00a0 \u00a0\u00a0<\/strong><\/span>\u0130\u015fveren pay\u0131 (%)<\/strong>\u00a0 \u00a0\u00a0<\/strong><\/span>\u00c7al\u0131\u015fan pay\u0131 (%)<\/strong>\u00a0 \u00a0\u00a0<\/strong><\/span>Toplam (%)<\/strong><\/p> Malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm<\/strong>\u00a0 \u00a0\u00a0<\/span>12\u00a0 \u00a0\u00a0<\/span>9\u00a0 \u00a0\u00a0<\/span>21<\/p> Genel Sa\u011fl\u0131k Sigortas\u0131<\/strong>\u00a0 \u00a0\u00a0<\/span>7.5\u00a0 \u00a0\u00a0<\/span>5\u00a0 \u00a0\u00a0<\/span>12.5<\/p> K\u0131sa Vadeli Sigorta Kollar\u0131<\/strong>\u00a0\u00a0<\/strong> \u00a0<\/span>2.25\u00a0 \u00a0\u00a0<\/span>-\u00a0 \u00a0\u00a0<\/span>2.25<\/p> \u0130\u015fsizlik Sigortas\u0131<\/strong>\u00a0\u00a0<\/strong> \u00a0<\/span>2\u00a0 \u00a0\u00a0<\/span>1\u00a0 \u00a0\u00a0<\/span>3<\/p> Toplam<\/strong>\u00a0 \u00a0\u00a0<\/span>23.75\u00a0 \u00a0\u00a0<\/span>15\u00a0 \u00a0\u00a0<\/span>38.75<\/p> G\u00dcNL\u00dcK KAZAN\u00c7 SINIRLARI\u00a0<\/strong><\/p> \u0130\u015fverenlerin ve sigortal\u0131lar\u0131n \u00f6deyecekleri primler, sigorta primine esas g\u00fcnl\u00fck kazan\u00e7 s\u0131n\u0131rlar\u0131 baz al\u0131narak belirleniyor. S\u00f6z konusu kazan\u00e7 s\u0131n\u0131rlar\u0131 SGK (5510 say\u0131l\u0131) Kanunu\u2019nda belirlenmi\u015ftir.\u00a0<\/p> Buna g\u00f6re; sigortal\u0131n\u0131n bir g\u00fcnl\u00fck prime esas tutulacak kazanc\u0131n\u0131n alt s\u0131n\u0131r\u0131, asgari \u00fccretin 30\u2019da biri, \u00fcst s\u0131n\u0131r\u0131 ise alt s\u0131n\u0131r\u0131n 6.5 kat\u0131 iken 1 Ocak 2017 tarihinden itibaren bu oran 7.5 kat\u0131na \u00e7\u0131kar\u0131ld\u0131.<\/p> 1 Ocak 2026 tarihinden itibaren ise \u00fcst s\u0131n\u0131r 7.5 kattan 9 kata y\u00fckseltildi. Ba\u015fka bir ifadeyle 1.5 kat br\u00fct asgari \u00fccret tutar\u0131ndan art\u0131r\u0131lm\u0131\u015f oluyor.<\/p> G\u00fcnl\u00fck kazan\u00e7lar\u0131 \u00fcst s\u0131n\u0131rdan fazla olan sigortal\u0131lar\u0131n g\u00fcnl\u00fck kazan\u00e7lar\u0131 1 Ocak 2026 tarihinden itibaren art\u0131k 7.5 kat yerine 9 kat \u00fczerinden esas al\u0131naca\u011f\u0131ndan hem i\u015fveren maliyetine hem i\u015f\u00e7inin maa\u015f\u0131ndan bu yeni orana g\u00f6re ilave maliyetler s\u00f6z konusu olacak.\u00a0<\/p> 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> PR\u0130M \u0130ADES\u0130 HAKKI<\/strong><\/p> Ayn\u0131 sigortal\u0131l\u0131k haline t\u00e2bi olacak \u015fekilde birden fazla i\u015fte \u00e7al\u0131\u015fmas\u0131 nedeniyle kuruma \u00f6denen primler toplam\u0131, bu sigortal\u0131l\u0131k hali i\u00e7in belirlenen prime esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 \u00fczerinden hesaplanacak miktar\u0131 a\u015farsa, a\u015fan k\u0131sm\u0131n tamam\u0131, sigortal\u0131n\u0131n talebi \u00fczerine en ge\u00e7 talep tarihini takip eden ay i\u00e7inde hissesi oran\u0131nda sigortal\u0131ya defaten geri \u00f6deniyor. Yeni uygulamada i\u015f\u00e7inin art\u0131k sigorta primine esas kazan\u00e7 tutar\u0131n\u0131n 7.5 kat\u0131n\u0131 de\u011fil, 9 kat\u0131n\u0131 a\u015fmas\u0131 halinde prim iadesi hakk\u0131 do\u011facak. SGK taraf\u0131ndan geri verilen primler i\u00e7in ayr\u0131ca gecikme cezas\u0131 ve gecikme zamm\u0131 ile faiz \u00f6denmiyor.<\/p> Bu do\u011frultuda sigortal\u0131lar\u0131n SGK\u2019ya bildirilecek sigorta primine esas kazan\u00e7 tutar\u0131, prime esas kazan\u00e7 alt\u0131 s\u0131n\u0131r\u0131n\u0131n 9 kat\u0131n\u0131 a\u015fmayacak.\u00a0<\/p> e-Bildirgede sigortal\u0131lar\u0131n g\u00fcn ve kazan\u00e7lar\u0131 bildirilirken prime esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131n\u0131n \u00fcst\u00fcnde bildirim yap\u0131lmas\u0131na izin verilmiyor. Ancak gerek part-time \u00e7al\u0131\u015fmalar\u0131 gerekse ayn\u0131 s\u00fcrelerde birden fazla i\u015fyerindeki \u00e7al\u0131\u015fmalar\u0131 nedeniyle ayn\u0131 ayda birden fazla i\u015fyerinde \u00e7al\u0131\u015fan ve birden fazla i\u015fyerinden bildirilen sigortal\u0131lar\u0131n prime esas kazan\u00e7lar\u0131n\u0131n toplam\u0131 prime esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131n\u0131 (tavan\u0131) zaman zaman a\u015fabiliyor.<\/p> \u00d6te yandan, prime esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 a\u015fan kazanc\u0131 bulunan sigortal\u0131lar\u0131n, \u00fcst s\u0131n\u0131r\u0131 a\u015fan kazan\u00e7lar\u0131n iadesi hususunda talepte bulunmalar\u0131 halinde, iade en ge\u00e7 talep tarihini izleyen ay\u0131n sonuna kadar yap\u0131lacak. Ayr\u0131ca tavan\u0131 a\u015fan kazan\u00e7lar\u0131n iadesi s\u0131ras\u0131nda i\u015fveren hissesine ait primlerin iadesi s\u00f6z konusu olmad\u0131\u011f\u0131 gibi sigortal\u0131 hissesine isabet eden tutarlar i\u00e7in kanuni faiz de \u00f6denmeyecek.<\/p> Tavan\u0131 a\u015fan kazan\u00e7lar\u0131n\u0131n iadesi hususunda talepte bulunmu\u015f sigortal\u0131lara; tavan\u0131 a\u015fan kazanc\u0131n\u0131n y\u00fczde 14 oran\u0131ndaki SGK sigorta primleri (y\u00fczde 9 emeklilik\/MY\u00d6 primi ve y\u00fczde 5 GSS primi) ve y\u00fczde 1 oran\u0131nda i\u015fsizlik sigortas\u0131 priminin iadesi yap\u0131lacak.<\/p> \u00dcRET\u0130M VE \u0130ST\u0130HDAMDAK\u0130 ETK\u0130S\u0130 Yeni d\u00fczenlemeler, bir yandan SGK\u2019n\u0131n en \u00f6nemli gelirleri olan prim gelirlerini art\u0131rarak akt\u00fceryal dengeyi sa\u011flamay\u0131 hedeflerken, di\u011fer yandan y\u00fcksek \u00fccretli \u00e7al\u0131\u015fanlar\u0131n emeklilikteki refah pay\u0131n\u0131 da y\u00fckseltmeyi ama\u00e7l\u0131yor. Ancak i\u015fveren taraf\u0131nda artan maliyetlerin \u00fcretim ve istihdam \u00fczerindeki etkilerini zaman g\u00f6sterecek.\u00a0<\/p> HAZ\u0130NE TE\u015eV\u0130KLER\u0130 Y\u00dcZDE 2\u2019YE D\u00dc\u015e\u00dcYOR \u0130malat sanayi d\u0131\u015f\u0131nda kalan i\u015fverenlerin faydalanmakta oldu\u011fu hazine te\u015fviklerinin \u00f6nce y\u00fczde 5\u2019ten y\u00fczde 4\u2019e ve yeni y\u0131lda y\u00fczde 2\u2019ye d\u00fc\u015f\u00fcr\u00fclecek olmas\u0131n\u0131n da ayr\u0131 bir maliyet konusunu te\u015fkil etti\u011finin alt\u0131n\u0131 \u00e7izelim.<\/p>
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