{"status":true,"post":{"id":12768,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:19:26","created_at":"2015-11-15T21:00:00.000000Z","updated_at":"2022-10-21T06:19:26.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":12768,"is_featured":0,"title":"\u015eirket ortaklar\u0131n\u0131n sigortal\u0131l\u0131\u011f\u0131nda p\u00fcf noktalar","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><span class=\"large\"><strong>\u015eirket ortaklar\u0131, Ba\u011f-Kurlu\u2019lara g\u00f6re daha az prim g\u00fcn\u00fc ile emekli olmak ve daha y\u00fcksek maa\u015f alabilmek i\u00e7in kendilerini orta\u011f\u0131 olduklar\u0131 \u015firketlerden sigortal\u0131 g\u00f6steriyor. Ancak SSK kapsam\u0131nda g\u00f6sterilen bu sigortal\u0131l\u0131klar SGK taraf\u0131ndan iptal ediliyor. SGK, bunun i\u00e7in 7 y\u0131l \u015fart\u0131 ar\u0131yor.<\/strong><\/span><\/p>  <p><span class=\"large\">SGK uygulamalar\u0131nda yap\u0131lan yanl\u0131\u015f bir i\u015flem bazen erken emekli olmay\u0131 beklerken emeklili\u011fin gecikmesine, bazen de ba\u011flanacak emekli ayl\u0131\u011f\u0131n\u0131n d\u00fc\u015fmesine ya da sigortal\u0131l\u0131\u011f\u0131n\u0131n ge\u00e7ersizli\u011fine neden olabilir. Telafisi zor bir i\u015fleme neden olmamak i\u00e7in ilk sigortal\u0131l\u0131k i\u015fleminden itibaren mevzuata uygun hareket etmek gerekir. \u00d6zelikle \u015firket ortaklar\u0131n\u0131n sigortal\u0131l\u0131\u011f\u0131nda do\u011fru bilenen yanl\u0131\u015flar bu ki\u015filerin emeklilikte \u00e7o\u011fu zaman zor durumda kalmalar\u0131na neden olabilir.<\/span><\/p>  <p><span class=\"large\"><strong>ANON\u0130M \u015e\u0130RKET ORTAKLARI<\/strong><\/span><\/p>  <p><span class=\"large\">1 Ekim 2008 tarihinden itibaren anonim \u015firketlerin y\u00f6netim kurulu \u00fcyesi olan ortaklar\u0131 y\u00f6netim kuruluna se\u00e7ildikleri tarih itibariyle sigortal\u0131 say\u0131ld\u0131. Y\u00f6netim kurulu \u00fcyesi olmayan kurucu ortaklar ise 1 Ekim 2008 tarihinden itibaren sigortal\u0131 say\u0131lmad\u0131.<\/span><br><span class=\"large\"> Anonim \u015firket ortaklar\u0131n\u0131n, bu ortakl\u0131klar\u0131 devam ederken ayn\u0131 zamanda hizmet akdine istinaden \u00e7al\u0131\u015fmalar\u0131 halinde otomatikman 4\/1-b kapsam\u0131ndaki sigortal\u0131l\u0131klar\u0131 sona eriyor ve 4\/1-a (eski ad\u0131yla SSK) kapsam\u0131nda sigortal\u0131 say\u0131l\u0131yor. 4\/1-a kapsam\u0131ndaki sigortal\u0131 olmalar\u0131n\u0131 sa\u011flayan hizmet akdine istinaden \u00e7al\u0131\u015fman\u0131n sona ermesi halinde ise tekrar 4\/1-b (Ba\u011f-Kur) kapsam\u0131nda sigortal\u0131 say\u0131l\u0131yor. Ancak s\u00f6z konusu \u015firketlerin y\u00f6netim kurulu \u00fcyesi olanlar\u0131n orta\u011f\u0131 olunan \u015firketten 4\/1-a (SSK) kapsam\u0131nda g\u00f6sterilen sigortal\u0131l\u0131klar\u0131 ge\u00e7erli de\u011fil. Bu \u015fekilde yap\u0131lan sigortal\u0131l\u0131klar y\u0131llar ge\u00e7se de SGK taraf\u0131ndan iptal edilir.<\/span><\/p>  <p><span class=\"large\"><strong>D\u0130\u011eER \u015e\u0130RKET ORTAKLARI<\/strong><\/span><\/p>  <p><span class=\"large\">Kollektif \u015firketlerin ortaklar\u0131, adi komandit \u015firketlerin komandite ve komanditer ortaklar\u0131, donatma i\u015ftiraki ortaklar\u0131, limited \u015firketlerin ortaklar\u0131, sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerin komandite ortaklar\u0131 da 4\/1-b (Ba\u011f-Kur) kapsam\u0131nda sigortal\u0131 say\u0131l\u0131r.<\/span><br><span class=\"large\"> 4\/1-b (Ba\u011f-Kur) kapsam\u0131nda sigortal\u0131 olanlara g\u00f6re daha az say\u0131da prim g\u00fcn say\u0131s\u0131yla emekli olabilmeleri ayr\u0131ca emeklilikte nispeten daha fazla emekli maa\u015f\u0131 alabilmeleri gibi avantajlardan faydalanmak isteyen bir\u00e7ok \u015firket orta\u011f\u0131 kendilerini orta\u011f\u0131 bulunduklar\u0131 \u015firketlerden sigortal\u0131 g\u00f6sterir. Hemen belirtelim sahip olunan \u015firketten 4\/1-a (SSK) kapsam\u0131nda g\u00f6sterilen sigortal\u0131l\u0131klar SGK taraf\u0131ndan iptal edilir. Ancak t\u00fcm \u015firket ortaklar\u0131n\u0131n, ortak olduklar\u0131 \u015firketler d\u0131\u015f\u0131nda fiili ve ger\u00e7ek olmak kayd\u0131yla ba\u015fka i\u015fyerlerinde i\u015f s\u00f6zle\u015fmesine g\u00f6re \u00e7al\u0131\u015fmalar\u0131 halinde 4\/1-b (Ba\u011f-Kur) sigortal\u0131l\u0131klar\u0131 duracak ve 4\/1-a (SSK) kapsam\u0131nda sigortal\u0131 say\u0131lacak. <\/span><br><span class=\"large\"> Son 7 y\u0131l i\u00e7inde sigortal\u0131l\u0131k hizmetleri 4\/1-a (SSK) kapsam\u0131nda olursa 4\/1-a (SSK) kapsam\u0131nda emeklilik avantajlar\u0131na sahip olarak emekli olabilecekler.<\/span><\/p>  <p><span class=\"large\"><strong>\u015e\u0130RKET ORTAKLARINA CEZA YOK <\/strong><\/span><\/p>  <p><span class=\"large\">Ba\u011f-Kur (4\/1-b) kapsam\u0131nda sigortal\u0131 say\u0131lanlardan, kollektif \u015firket, donatma i\u015ftiraki, adi komandit \u015firketlerin komandite ve komanditer ortaklar\u0131n\u0131n, anonim \u015firketlerin y\u00f6netim kurulu \u00fcyesi olan ortaklar\u0131n\u0131n, limited \u015firket ve sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerin komandite ortaklar\u0131n\u0131n hisse devri i\u015flemleriyle yeni ortak olma ve ayr\u0131lma ile iflas, tasfiye ve m\u00fcnfesih durumdaki \u015firketlerin ortaklar\u0131n\u0131n, sigortal\u0131l\u0131k ba\u015flang\u0131\u00e7 ve sona ermesiyle ilgili olarak, gerek \u015firket yetkililerinin gerekse sigortal\u0131lar\u0131n kanuni s\u00fcre i\u00e7erisinde bildirimde bulunmamalar\u0131 halinde SGK Kanunu\u2019nda haklar\u0131nda idari para cezas\u0131 uygulanaca\u011f\u0131na dair a\u00e7\u0131k bir h\u00fck\u00fcm bulunmuyor. Bu kapsamdaki sigortal\u0131lar ile \u015firket yetkililerinin s\u00fcresi i\u00e7erisinde veremedikleri i\u015fe giri\u015f ve i\u015ften ayr\u0131l\u0131\u015f bildirgeleri sebebiyle kanaatimizce idari para cezas\u0131 uygulanmamas\u0131 gerekir. Belirtilen \u015fekilde haklar\u0131nda idari para cezas\u0131 uygulanm\u0131\u015f olanlar var ise yasal (itiraz-dava) yollara ba\u015fvurmalar\u0131n\u0131 tavsiye ediyorum.<\/span><\/p>  \t\t\t\t","slug":"sirket-ortaklarinin-sigortaliliginda-puf-noktalar","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u015eirket ortaklar\u0131n\u0131n sigortal\u0131l\u0131\u011f\u0131nda p\u00fcf noktalar","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":1139,"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":12867,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":12768,"locale":"tr","category_id":73,"title":"\u015eirket ortaklar\u0131n\u0131n sigortal\u0131l\u0131\u011f\u0131nda p\u00fcf noktalar","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><span class=\"large\"><strong>\u015eirket ortaklar\u0131, Ba\u011f-Kurlu\u2019lara g\u00f6re daha az prim g\u00fcn\u00fc ile emekli olmak ve daha y\u00fcksek maa\u015f alabilmek i\u00e7in kendilerini orta\u011f\u0131 olduklar\u0131 \u015firketlerden sigortal\u0131 g\u00f6steriyor. Ancak SSK kapsam\u0131nda g\u00f6sterilen bu sigortal\u0131l\u0131klar SGK taraf\u0131ndan iptal ediliyor. SGK, bunun i\u00e7in 7 y\u0131l \u015fart\u0131 ar\u0131yor.<\/strong><\/span><\/p>  <p><span class=\"large\">SGK uygulamalar\u0131nda yap\u0131lan yanl\u0131\u015f bir i\u015flem bazen erken emekli olmay\u0131 beklerken emeklili\u011fin gecikmesine, bazen de ba\u011flanacak emekli ayl\u0131\u011f\u0131n\u0131n d\u00fc\u015fmesine ya da sigortal\u0131l\u0131\u011f\u0131n\u0131n ge\u00e7ersizli\u011fine neden olabilir. Telafisi zor bir i\u015fleme neden olmamak i\u00e7in ilk sigortal\u0131l\u0131k i\u015fleminden itibaren mevzuata uygun hareket etmek gerekir. \u00d6zelikle \u015firket ortaklar\u0131n\u0131n sigortal\u0131l\u0131\u011f\u0131nda do\u011fru bilenen yanl\u0131\u015flar bu ki\u015filerin emeklilikte \u00e7o\u011fu zaman zor durumda kalmalar\u0131na neden olabilir.<\/span><\/p>  <p><span class=\"large\"><strong>ANON\u0130M \u015e\u0130RKET ORTAKLARI<\/strong><\/span><\/p>  <p><span class=\"large\">1 Ekim 2008 tarihinden itibaren anonim \u015firketlerin y\u00f6netim kurulu \u00fcyesi olan ortaklar\u0131 y\u00f6netim kuruluna se\u00e7ildikleri tarih itibariyle sigortal\u0131 say\u0131ld\u0131. Y\u00f6netim kurulu \u00fcyesi olmayan kurucu ortaklar ise 1 Ekim 2008 tarihinden itibaren sigortal\u0131 say\u0131lmad\u0131.<\/span><br><span class=\"large\"> Anonim \u015firket ortaklar\u0131n\u0131n, bu ortakl\u0131klar\u0131 devam ederken ayn\u0131 zamanda hizmet akdine istinaden \u00e7al\u0131\u015fmalar\u0131 halinde otomatikman 4\/1-b kapsam\u0131ndaki sigortal\u0131l\u0131klar\u0131 sona eriyor ve 4\/1-a (eski ad\u0131yla SSK) kapsam\u0131nda sigortal\u0131 say\u0131l\u0131yor. 4\/1-a kapsam\u0131ndaki sigortal\u0131 olmalar\u0131n\u0131 sa\u011flayan hizmet akdine istinaden \u00e7al\u0131\u015fman\u0131n sona ermesi halinde ise tekrar 4\/1-b (Ba\u011f-Kur) kapsam\u0131nda sigortal\u0131 say\u0131l\u0131yor. Ancak s\u00f6z konusu \u015firketlerin y\u00f6netim kurulu \u00fcyesi olanlar\u0131n orta\u011f\u0131 olunan \u015firketten 4\/1-a (SSK) kapsam\u0131nda g\u00f6sterilen sigortal\u0131l\u0131klar\u0131 ge\u00e7erli de\u011fil. Bu \u015fekilde yap\u0131lan sigortal\u0131l\u0131klar y\u0131llar ge\u00e7se de SGK taraf\u0131ndan iptal edilir.<\/span><\/p>  <p><span class=\"large\"><strong>D\u0130\u011eER \u015e\u0130RKET ORTAKLARI<\/strong><\/span><\/p>  <p><span class=\"large\">Kollektif \u015firketlerin ortaklar\u0131, adi komandit \u015firketlerin komandite ve komanditer ortaklar\u0131, donatma i\u015ftiraki ortaklar\u0131, limited \u015firketlerin ortaklar\u0131, sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerin komandite ortaklar\u0131 da 4\/1-b (Ba\u011f-Kur) kapsam\u0131nda sigortal\u0131 say\u0131l\u0131r.<\/span><br><span class=\"large\"> 4\/1-b (Ba\u011f-Kur) kapsam\u0131nda sigortal\u0131 olanlara g\u00f6re daha az say\u0131da prim g\u00fcn say\u0131s\u0131yla emekli olabilmeleri ayr\u0131ca emeklilikte nispeten daha fazla emekli maa\u015f\u0131 alabilmeleri gibi avantajlardan faydalanmak isteyen bir\u00e7ok \u015firket orta\u011f\u0131 kendilerini orta\u011f\u0131 bulunduklar\u0131 \u015firketlerden sigortal\u0131 g\u00f6sterir. Hemen belirtelim sahip olunan \u015firketten 4\/1-a (SSK) kapsam\u0131nda g\u00f6sterilen sigortal\u0131l\u0131klar SGK taraf\u0131ndan iptal edilir. Ancak t\u00fcm \u015firket ortaklar\u0131n\u0131n, ortak olduklar\u0131 \u015firketler d\u0131\u015f\u0131nda fiili ve ger\u00e7ek olmak kayd\u0131yla ba\u015fka i\u015fyerlerinde i\u015f s\u00f6zle\u015fmesine g\u00f6re \u00e7al\u0131\u015fmalar\u0131 halinde 4\/1-b (Ba\u011f-Kur) sigortal\u0131l\u0131klar\u0131 duracak ve 4\/1-a (SSK) kapsam\u0131nda sigortal\u0131 say\u0131lacak. <\/span><br><span class=\"large\"> Son 7 y\u0131l i\u00e7inde sigortal\u0131l\u0131k hizmetleri 4\/1-a (SSK) kapsam\u0131nda olursa 4\/1-a (SSK) kapsam\u0131nda emeklilik avantajlar\u0131na sahip olarak emekli olabilecekler.<\/span><\/p>  <p><span class=\"large\"><strong>\u015e\u0130RKET ORTAKLARINA CEZA YOK <\/strong><\/span><\/p>  <p><span class=\"large\">Ba\u011f-Kur (4\/1-b) kapsam\u0131nda sigortal\u0131 say\u0131lanlardan, kollektif \u015firket, donatma i\u015ftiraki, adi komandit \u015firketlerin komandite ve komanditer ortaklar\u0131n\u0131n, anonim \u015firketlerin y\u00f6netim kurulu \u00fcyesi olan ortaklar\u0131n\u0131n, limited \u015firket ve sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerin komandite ortaklar\u0131n\u0131n hisse devri i\u015flemleriyle yeni ortak olma ve ayr\u0131lma ile iflas, tasfiye ve m\u00fcnfesih durumdaki \u015firketlerin ortaklar\u0131n\u0131n, sigortal\u0131l\u0131k ba\u015flang\u0131\u00e7 ve sona ermesiyle ilgili olarak, gerek \u015firket yetkililerinin gerekse sigortal\u0131lar\u0131n kanuni s\u00fcre i\u00e7erisinde bildirimde bulunmamalar\u0131 halinde SGK Kanunu\u2019nda haklar\u0131nda idari para cezas\u0131 uygulanaca\u011f\u0131na dair a\u00e7\u0131k bir h\u00fck\u00fcm bulunmuyor. Bu kapsamdaki sigortal\u0131lar ile \u015firket yetkililerinin s\u00fcresi i\u00e7erisinde veremedikleri i\u015fe giri\u015f ve i\u015ften ayr\u0131l\u0131\u015f bildirgeleri sebebiyle kanaatimizce idari para cezas\u0131 uygulanmamas\u0131 gerekir. Belirtilen \u015fekilde haklar\u0131nda idari para cezas\u0131 uygulanm\u0131\u015f olanlar var ise yasal (itiraz-dava) yollara ba\u015fvurmalar\u0131n\u0131 tavsiye ediyorum.<\/span><\/p>  \t\t\t\t","slug":"sirket-ortaklarinin-sigortaliliginda-puf-noktalar","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":"\u015eirket ortaklar\u0131n\u0131n sigortal\u0131l\u0131\u011f\u0131nda p\u00fcf noktalar","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1139,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}