{"status":true,"post":{"id":23116,"user_id":29,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:25:04","created_at":"2020-10-01T21:00:00.000000Z","updated_at":"2022-10-24T11:25:04.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":23116,"is_featured":0,"title":"\u015eirket ortaklar\u0131n\u0131n sigortal\u0131l\u0131k durumu de\u011fi\u015fti","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 style=\"text-align: right;\"><span class=\"large\"><strong>AV. MUHAMMET AKSAN<\/strong><\/span><\/p>  <p><span class=\"large\">5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu 53\u2019\u00fcnc\u00fc maddesi ile 4\/b bendi kapsam\u0131nda (Ba\u011f-Kur) sigortal\u0131 say\u0131lanlar\u0131n, kendilerine ait veya ortak olduklar\u0131 i\u015fyerlerinden dolay\u0131, 4\/a bendi kapsam\u0131nda (SSK) sigortal\u0131 bildirilemeyecekleri d\u00fczenlemesi getirilmi\u015fti.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ancak 5510 say\u0131l\u0131 kanunun ge\u00e7ici 8\u2019inci maddesi ile 1 Ekim 2008\u2019den \u00f6nce kendi i\u015fyerlerinden sigortal\u0131 olanlar bak\u0131m\u0131ndan sigortal\u0131l\u0131klar\u0131nda ara verene kadar 4\/a sigortal\u0131l\u0131klar\u0131na devam edebilmelerine izin verilmi\u015fti.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Sosyal G\u00fcvenlik Kurumu taraf\u0131ndan yay\u0131nlanan 24 Nisan 2019 tarihli 2019\/9 say\u0131l\u0131 genelge ile ge\u00e7ici 8\u2019inci maddede verilen bu imk\u00e2n\u0131 geriye d\u00f6n\u00fck olarak ortadan kald\u0131ran bir d\u00fczenlemeye yer verildi.<\/span><br><span class=\"large\"> <strong><\/strong><\/span><br><span class=\"large\"> <strong>TESC\u0130L KAYDI BEYANI<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Buna g\u00f6re, 1 Ekim 2008 tarihinden \u00f6nce 1479 say\u0131l\u0131 kanun kapsam\u0131nda tescili yap\u0131lmas\u0131 gerekti\u011fi halde 506 say\u0131l\u0131 kanun kapsam\u0131nda tescil yap\u0131ld\u0131\u011f\u0131 s\u00f6z konusu tarihten sonra tespit edilen sigortal\u0131lar, kanunun ge\u00e7ici 8\u2019inci maddesi kapsam\u0131nda de\u011ferlendirilmeyecek, 4\/a kapsam\u0131nda yap\u0131lan tescil kayd\u0131 beyan kabul edilerek, 4\/b kapsam\u0131nda sigortal\u0131 olmas\u0131 gereken tarih itibariyle 4\/b kapsam\u0131nda sigortal\u0131l\u0131\u011f\u0131 ba\u015flat\u0131lacak ve 4\/a kapsam\u0131ndaki hizmetler 4\/b kapsam\u0131nda hizmet olarak de\u011ferlendirilecek. 4\/a kapsam\u0131ndaki hizmetlerin 4\/b kapsam\u0131nda hizmet olarak de\u011ferlendirilmesine ili\u015fkin i\u015f ve i\u015flemler cari usullere g\u00f6re sonu\u00e7land\u0131r\u0131lacak. Bu durum, 4\/a kapsam\u0131nda \u00e7al\u0131\u015fmaya ba\u015flad\u0131\u011f\u0131 tarih ile \u015firket orta\u011f\u0131 oldu\u011fu tarih ayn\u0131 olan sigortal\u0131lar i\u00e7in de uygulanacak. Burada esas olan, 4\/a kapsam\u0131nda \u00e7al\u0131\u015fma devam ederken 4\/b kapsam\u0131nda sigortal\u0131l\u0131\u011f\u0131 gerektiren \u015firket ortakl\u0131\u011f\u0131n\u0131n ger\u00e7ekle\u015fmesidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>UYGULAMADA FARKLILIKLAR<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u015eirket orta\u011f\u0131 olup kurumca 4\/b kapsam\u0131nda tescili yap\u0131lanlar\u0131n, orta\u011f\u0131 oldu\u011fu \u015firketten daha sonra 4\/a kapsam\u0131nda bildirilmesi 1479 say\u0131l\u0131 kanunun m\u00fclga 24\u2019\u00fcnc\u00fc maddesi kapsam\u0131nda \u015firket orta\u011f\u0131 olmas\u0131 nedeniyle 4\/b kapsam\u0131nda sigortal\u0131 olan \u015firket orta\u011f\u0131n\u0131n, daha sonraki bir tarihte orta\u011f\u0131 oldu\u011fu \u015firketten 4\/a kapsam\u0131nda sigortal\u0131 bildirilmesi halinde, \u00f6nce ba\u015flayan sigortal\u0131l\u0131k sona ermedi\u011fi s\u00fcrece di\u011fer sigortal\u0131l\u0131k devreye girmeyece\u011finden, 4\/a kapsam\u0131ndaki sigortal\u0131l\u0131k iptal edilecek, 4\/b kapsam\u0131ndaki sigortal\u0131l\u0131\u011f\u0131 ge\u00e7erli say\u0131lacak.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Uygulamada ancak etkilerini do\u011furmaya ba\u015flayan 2019\/9 say\u0131l\u0131 genelge, kanunla getirilen bir imk\u00e2n\u0131 kald\u0131rmas\u0131 bak\u0131m\u0131ndan ele\u015ftiriye a\u00e7\u0131k. 4\/a ve 4\/b sigortal\u0131l\u0131k, prim ve emeklilik ya\u015f\u0131 bak\u0131m\u0131ndan ciddi farkl\u0131l\u0131klar g\u00f6sterdi\u011finden 4\/a sigortal\u0131 olarak emekli olmay\u0131 bekleyen sigortal\u0131lar\u0131n 4\/b kapsam\u0131na al\u0131nmas\u0131 sebebi ile ma\u011fduriyetler ya\u015fanaca\u011f\u0131ndan 2019\/9 say\u0131l\u0131 genelgenin y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131l\u0131p kald\u0131r\u0131lmayaca\u011f\u0131 merak konusu.<\/span><\/p>  \t\t\t\t","slug":"sirket-ortaklarinin-sigortalilik-durumu-degisti","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u015eirket ortaklar\u0131n\u0131n sigortal\u0131l\u0131k durumu de\u011fi\u015fti","meta_description":"AV. MUHAMMET AKSAN","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1098,"cropped_1200x675":null,"user":{"id":29,"name":"MUHAMMET","surname":"AKSAN","email":"av-muhammet-aksan@gmail.com","slug":"av-muhammet-aksan","avatar":"\/front\/uploads\/avatar\/1733691600IewiFiiT1aT8ZK3.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-24T10:51:30.000000Z","updated_at":"2024-12-18T09:45:38.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":23215,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":23116,"locale":"tr","category_id":73,"title":"\u015eirket ortaklar\u0131n\u0131n sigortal\u0131l\u0131k durumu de\u011fi\u015fti","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 style=\"text-align: right;\"><span class=\"large\"><strong>AV. MUHAMMET AKSAN<\/strong><\/span><\/p>  <p><span class=\"large\">5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu 53\u2019\u00fcnc\u00fc maddesi ile 4\/b bendi kapsam\u0131nda (Ba\u011f-Kur) sigortal\u0131 say\u0131lanlar\u0131n, kendilerine ait veya ortak olduklar\u0131 i\u015fyerlerinden dolay\u0131, 4\/a bendi kapsam\u0131nda (SSK) sigortal\u0131 bildirilemeyecekleri d\u00fczenlemesi getirilmi\u015fti.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ancak 5510 say\u0131l\u0131 kanunun ge\u00e7ici 8\u2019inci maddesi ile 1 Ekim 2008\u2019den \u00f6nce kendi i\u015fyerlerinden sigortal\u0131 olanlar bak\u0131m\u0131ndan sigortal\u0131l\u0131klar\u0131nda ara verene kadar 4\/a sigortal\u0131l\u0131klar\u0131na devam edebilmelerine izin verilmi\u015fti.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Sosyal G\u00fcvenlik Kurumu taraf\u0131ndan yay\u0131nlanan 24 Nisan 2019 tarihli 2019\/9 say\u0131l\u0131 genelge ile ge\u00e7ici 8\u2019inci maddede verilen bu imk\u00e2n\u0131 geriye d\u00f6n\u00fck olarak ortadan kald\u0131ran bir d\u00fczenlemeye yer verildi.<\/span><br><span class=\"large\"> <strong><\/strong><\/span><br><span class=\"large\"> <strong>TESC\u0130L KAYDI BEYANI<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Buna g\u00f6re, 1 Ekim 2008 tarihinden \u00f6nce 1479 say\u0131l\u0131 kanun kapsam\u0131nda tescili yap\u0131lmas\u0131 gerekti\u011fi halde 506 say\u0131l\u0131 kanun kapsam\u0131nda tescil yap\u0131ld\u0131\u011f\u0131 s\u00f6z konusu tarihten sonra tespit edilen sigortal\u0131lar, kanunun ge\u00e7ici 8\u2019inci maddesi kapsam\u0131nda de\u011ferlendirilmeyecek, 4\/a kapsam\u0131nda yap\u0131lan tescil kayd\u0131 beyan kabul edilerek, 4\/b kapsam\u0131nda sigortal\u0131 olmas\u0131 gereken tarih itibariyle 4\/b kapsam\u0131nda sigortal\u0131l\u0131\u011f\u0131 ba\u015flat\u0131lacak ve 4\/a kapsam\u0131ndaki hizmetler 4\/b kapsam\u0131nda hizmet olarak de\u011ferlendirilecek. 4\/a kapsam\u0131ndaki hizmetlerin 4\/b kapsam\u0131nda hizmet olarak de\u011ferlendirilmesine ili\u015fkin i\u015f ve i\u015flemler cari usullere g\u00f6re sonu\u00e7land\u0131r\u0131lacak. Bu durum, 4\/a kapsam\u0131nda \u00e7al\u0131\u015fmaya ba\u015flad\u0131\u011f\u0131 tarih ile \u015firket orta\u011f\u0131 oldu\u011fu tarih ayn\u0131 olan sigortal\u0131lar i\u00e7in de uygulanacak. Burada esas olan, 4\/a kapsam\u0131nda \u00e7al\u0131\u015fma devam ederken 4\/b kapsam\u0131nda sigortal\u0131l\u0131\u011f\u0131 gerektiren \u015firket ortakl\u0131\u011f\u0131n\u0131n ger\u00e7ekle\u015fmesidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>UYGULAMADA FARKLILIKLAR<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u015eirket orta\u011f\u0131 olup kurumca 4\/b kapsam\u0131nda tescili yap\u0131lanlar\u0131n, orta\u011f\u0131 oldu\u011fu \u015firketten daha sonra 4\/a kapsam\u0131nda bildirilmesi 1479 say\u0131l\u0131 kanunun m\u00fclga 24\u2019\u00fcnc\u00fc maddesi kapsam\u0131nda \u015firket orta\u011f\u0131 olmas\u0131 nedeniyle 4\/b kapsam\u0131nda sigortal\u0131 olan \u015firket orta\u011f\u0131n\u0131n, daha sonraki bir tarihte orta\u011f\u0131 oldu\u011fu \u015firketten 4\/a kapsam\u0131nda sigortal\u0131 bildirilmesi halinde, \u00f6nce ba\u015flayan sigortal\u0131l\u0131k sona ermedi\u011fi s\u00fcrece di\u011fer sigortal\u0131l\u0131k devreye girmeyece\u011finden, 4\/a kapsam\u0131ndaki sigortal\u0131l\u0131k iptal edilecek, 4\/b kapsam\u0131ndaki sigortal\u0131l\u0131\u011f\u0131 ge\u00e7erli say\u0131lacak.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Uygulamada ancak etkilerini do\u011furmaya ba\u015flayan 2019\/9 say\u0131l\u0131 genelge, kanunla getirilen bir imk\u00e2n\u0131 kald\u0131rmas\u0131 bak\u0131m\u0131ndan ele\u015ftiriye a\u00e7\u0131k. 4\/a ve 4\/b sigortal\u0131l\u0131k, prim ve emeklilik ya\u015f\u0131 bak\u0131m\u0131ndan ciddi farkl\u0131l\u0131klar g\u00f6sterdi\u011finden 4\/a sigortal\u0131 olarak emekli olmay\u0131 bekleyen sigortal\u0131lar\u0131n 4\/b kapsam\u0131na al\u0131nmas\u0131 sebebi ile ma\u011fduriyetler ya\u015fanaca\u011f\u0131ndan 2019\/9 say\u0131l\u0131 genelgenin y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131l\u0131p kald\u0131r\u0131lmayaca\u011f\u0131 merak konusu.<\/span><\/p>  \t\t\t\t","slug":"sirket-ortaklarinin-sigortalilik-durumu-degisti","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\u0131k durumu de\u011fi\u015fti","meta_description":"AV. MUHAMMET AKSAN","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1098,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}