{"id":17910,"date":"2023-03-23T10:23:25","date_gmt":"2023-03-23T10:23:25","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=17910"},"modified":"2023-03-23T10:23:25","modified_gmt":"2023-03-23T10:23:25","slug":"sgk-genelgesi-2023-15-7440-sayili-kanunda-yer-alan-deprem-yardimi","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2023\/03\/sgk-genelgesi-2023-15-7440-sayili-kanunda-yer-alan-deprem-yardimi\/","title":{"rendered":"SGK Genelgesi 2023\/15 \u2013 7440 say\u0131l\u0131 Kanunda Yer Alan Deprem Yard\u0131m\u0131"},"content":{"rendered":"

\"\"<\/a>SGK Genelgesi 2023\/15 \u2013 7440 say\u0131l\u0131 Kanunda Yer Alan Deprem Yard\u0131m\u0131 T.C. SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI Sigorta Primleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Say\u0131…<\/p>\n

 <\/p>\n

<\/p>\n

 <\/p>\n

SGK Genelgesi 2023\/15 \u2013 7440 say\u0131l\u0131 Kanunda Yer Alan Deprem Yard\u0131m\u0131<\/strong><\/p>\n

Tarih:\u00a0
\n

SGK Genelgesi 2023\/15 \u2013 7440 say\u0131l\u0131 Kanunda Yer Alan Deprem Yard\u0131m\u0131<\/h4>\n

T.C.<\/p>\n

SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI<\/p>\n

Sigorta Primleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/p>\n

Say\u0131: E-24010506-010.06.02-68161494<\/p>\n

Konu: 7440 say\u0131l\u0131 Kanunda Yer Alan Deprem Yard\u0131m\u0131<\/p>\n

Tarih: 22.03.2023<\/p>\n

GENELGE<\/p>\n

2023\/15<\/p>\n

1- Genel A\u00e7\u0131klamalar<\/strong><\/p>\n

12\/03\/2023 tarihli ve 32130 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren\u00a07440 say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunun<\/a>\u00a010 uncu maddesinin yirmi birinci f\u0131kras\u0131n\u0131n (a) bendinde;<\/p>\n

\u201c21) 6\/2\/2023 tarihinde Kahramanmara\u015f \u0130linde meydana gelen depremler nedeniyle Hazine ve Maliye Bakanl\u0131\u011f\u0131nca\u00a0213 say\u0131l\u0131 Kanunun<\/a>\u00a015 inci maddesi kapsam\u0131nda m\u00fccbir sebep hali ilan edilen yerlerde;<\/p>\n

a) Depremden, kendisi, e\u015fi, \u00e7ocu\u011fu veya anne ve babas\u0131 etkilenen hizmet erbab\u0131na, i\u015fverenler taraf\u0131ndan 6\/2\/2023 ila 31\/7\/2023 tarihleri aras\u0131nda (bu tarihler d\u00e2hil) mevcut \u00fccret, prim, ikramiye gibi \u00f6demelerine ilave olarak yap\u0131lan ayni yard\u0131mlar ile toplam tutar\u0131 50.000 T\u00fcrk liras\u0131n\u0131 ge\u00e7meyen nakdi yard\u0131mlar\u00a05510 say\u0131l\u0131 Kanuna<\/a>\u00a0g\u00f6re prime esas kazanca d\u00e2hil edilmez, ..\u201d\u201d<\/p>\n

h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n

7440 say\u0131l\u0131 Kanunun 10 uncu maddesinin yirmi birinci f\u0131kras\u0131n\u0131n (a) bendine ili\u015fkin uygulaman\u0131n usul ve esaslar\u0131 a\u015fa\u011f\u0131da a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n

2- 7440 say\u0131l\u0131 Kanunda Yer Alan Deprem Yard\u0131m\u0131n\u0131n Prime Esas Kazan\u00e7tan \u0130stisna Tutulmas\u0131na \u0130li\u015fkin Usul ve Esaslar<\/strong><\/p>\n

7440 say\u0131l\u0131 Kanunun 10 uncu maddesinin yirmi birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda yap\u0131lan nakdi yard\u0131mlar\u0131n prime esas kazan\u00e7tan istisna tutulabilmesi i\u00e7in;<\/p>\n

a) 06\/2\/2023 ila 31\/07\/2023 tarihleri aras\u0131nda (bu tarihler d\u00e2hil) yap\u0131lmas\u0131,<\/p>\n

b) Sigortal\u0131n\u0131n kendisi, e\u015fi, \u00e7ocu\u011fu veya anne ve babas\u0131n\u0131n depremden etkilenmi\u015f olmas\u0131,<\/p>\n

c) 06\/2\/2023 ila 31\/07\/2023 tarihleri aras\u0131nda yap\u0131lan nakdi yard\u0131m tutar\u0131n\u0131n toplamda 50.000 T\u00fcrk liras\u0131n\u0131 a\u015fmamas\u0131,<\/p>\n

\u00e7) Sigortal\u0131n\u0131n mevcut prime esas kazanc\u0131na ilave olarak yap\u0131lmas\u0131,<\/p>\n

\u015eartlar\u0131n\u0131n birlikte ger\u00e7ekle\u015fmesi gerekmektedir.<\/p>\n

2.1. Deprem Yard\u0131m\u0131n\u0131n Prime Esas Kazan\u00e7tan \u0130stisna Olan D\u00f6nemleri:<\/strong><\/p>\n

\u0130\u015fverenler taraf\u0131ndan sigortal\u0131ya yap\u0131lan deprem yard\u0131m\u0131n\u0131n prime esas kazan\u00e7tan istisna tutulabilmesi i\u00e7in yap\u0131lan \u00f6demelerin 06\/02\/2023 ila 31\/07\/2023 tarihleri aras\u0131nda yap\u0131lmas\u0131 gerekmektedir.<\/p>\n

2.2. Sigortal\u0131n\u0131n Kendisi, E\u015fi, \u00c7ocu\u011fu veya Anne ve Babas\u0131n\u0131n Depremden Etkilenmi\u015f Olmas\u0131<\/strong><\/p>\n

\u0130\u015fverenler taraf\u0131ndan sigortal\u0131ya yap\u0131lan deprem yard\u0131m\u0131n\u0131n prime esas kazan\u00e7tan istisna tutulabilmesi i\u00e7in sigortal\u0131n\u0131n kendisi, e\u015fi, \u00e7ocu\u011fu veya anne ve babas\u0131n\u0131n depremden etkilenmi\u015f olmas\u0131 gerekmektedir.<\/p>\n

Buna g\u00f6re; sigortal\u0131n\u0131n kendisi, e\u015fi, \u00e7ocu\u011fu veya anne ve babas\u0131ndan;<\/p>\n

-Yerle\u015fim yeri (Bir kimsenin s\u00fcrekli kalma niyetiyle oturdu\u011fu, di\u011fer bir ifade ile ikametgah adresinin bulundu\u011fu yeri) 06\/02\/2023 tarihi itibariyle Adana, Ad\u0131yaman, Diyarbak\u0131r, Elaz\u0131\u011f, Gaziantep, Hatay, Kahramanmara\u015f, Kilis, Malatya, Osmaniye ve \u015eanl\u0131urfa illeri ile Sivas \u0130linin G\u00fcr\u00fcn \u0130l\u00e7esinde bulunanlar,<\/p>\n

-Yerle\u015fim yeri Adana, Ad\u0131yaman, Diyarbak\u0131r, Elaz\u0131\u011f, Gaziantep, Hatay, Kahramanmara\u015f, Kilis, Malatya, Osmaniye ve \u015eanl\u0131urfa illeri ile Sivas \u0130linin G\u00fcr\u00fcn \u0130l\u00e7esinde bulunmamakla birlikte ge\u00e7ici olarak herhangi bir sebeple bu yerlerde bulunanlar,<\/p>\n

\u2013 Deprem nedeniyle hayat\u0131n\u0131 kaybedenler, yaralananlar ve tedavi g\u00f6renler,<\/p>\n

\u2013 Deprem nedeniyle mal varl\u0131\u011f\u0131 zarar g\u00f6renler,<\/p>\n

\u2013 Deprem nedeniyle Adana, Ad\u0131yaman, Diyarbak\u0131r, Elaz\u0131\u011f, Gaziantep, Hatay, Kahramanmara\u015f, Kilis, Malatya, Osmaniye ve \u015eanl\u0131urfa illeri ile Sivas \u0130linin G\u00fcr\u00fcn \u0130l\u00e7esinden di\u011fer yerlere ta\u015f\u0131nanlar,<\/p>\n

Depremden etkilenmi\u015f say\u0131lacakt\u0131r.<\/p>\n

Sigortal\u0131n\u0131n kendisinin, e\u015finin, \u00e7ocu\u011funun, anne veya babas\u0131n\u0131n yerle\u015fim yerinin deprem b\u00f6lgesinde olmamas\u0131na kar\u015f\u0131n s\u00f6z konusu ki\u015filerin depremden etkilenmesi halinde de sigortal\u0131ya yap\u0131lacak nakdi yard\u0131mlar istisna kapsam\u0131nda de\u011ferlendirilebilecektir.<\/p>\n

Ancak, kendisinin, e\u015fi, \u00e7ocu\u011fu veya anne ve babas\u0131n\u0131n yerle\u015fim yeri bu yerlerde olmad\u0131\u011f\u0131 durumlarda depremden etkilendi\u011finin; ge\u00e7ici olarak herhangi bir sebeple bu yerlerde bulundu\u011funa ili\u015fkin tespitler, ula\u015f\u0131m kay\u0131tlar\u0131, hastane kay\u0131tlar\u0131, hasar tespit raporlar\u0131 ve benzeri belgelerle tevsik edilmesi ve bu belgelerin \u00fccret bordrosunun eki olarak muhafaza edilmesi gerekmektedir.<\/p>\n

2.3. Nakdi Yard\u0131m Tutar\u0131n\u0131n Toplamda 50.000 T\u00fcrk Liras\u0131n\u0131 A\u015fmamas\u0131<\/strong><\/p>\n

\u0130\u015fverenler taraf\u0131ndan sigortal\u0131ya 06\/02\/2023 ila 31\/07\/2023 tarihleri aras\u0131nda yap\u0131lan nakdi \u00f6demelerin toplam\u0131na bak\u0131larak prime esas kazan\u00e7tan istisna olacak tutar belirlenecektir.<\/p>\n

\u00d6rnek 1:<\/strong>\u00a006\/02\/2023 tarihinde meydana gelen depremde babas\u0131 vefat eden sigortal\u0131 (A)\u2019ya i\u015fvereni taraf\u0131ndan,<\/p>\n

\u2013 2023\/\u015eubat ay\u0131nda 20.000 TL,<\/p>\n

\u2013 2023\/Mart ay\u0131nda 20.000 TL,<\/p>\n

\u2013 2023\/Nisan ay\u0131nda 20.000 TL,<\/p>\n

\u2013 2023\/May\u0131s ay\u0131nda 20.000 TL,<\/p>\n

Nakdi yard\u0131m yap\u0131lmas\u0131 halinde, 2023\/\u015eubat ve 2023\/Mart aylar\u0131 i\u00e7in yap\u0131lan yard\u0131mlar istisna kapsam\u0131nda olacak ancak 2023\/Nisan ay\u0131nda yap\u0131lan yard\u0131m ile toplam nakdi yard\u0131m tutar\u0131 60. 000 TL\u2019ye ula\u015faca\u011f\u0131ndan, 60.000 TL- 50.000 TL (\u0130stisna Tutar\u0131) =10.000 TL 2023\/Nisan ay\u0131 prime esas kazanc\u0131na dahil olacakt\u0131r.<\/p>\n

Ayr\u0131ca, May\u0131s ay\u0131nda yap\u0131lan 20. 000 TL nakdi yard\u0131m tutar\u0131n\u0131n tamam\u0131 2023\/May\u0131s ay\u0131 prime esas kazanc\u0131na dahil edilecektir.<\/p>\n

5510 say\u0131l\u0131 Kanuna g\u00f6re ayni (mal) olarak yap\u0131lan yard\u0131mlar prime esas kazan\u00e7tan istisna oldu\u011fundan; 7440 say\u0131l\u0131 Kanunun 10 uncu maddesinin yirmi birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda yap\u0131lan ayni yard\u0131mlar 5510 say\u0131l\u0131 Kanunun 80 inci maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi gere\u011fi prime esas kazan\u00e7tan muaf tutulacakt\u0131r.<\/p>\n

Dolay\u0131s\u0131yla, i\u015fverenler taraf\u0131ndan mevcut prime esas kazan\u00e7lar\u0131na ilave olarak yap\u0131lan ayni yard\u0131mlar prime esas kazanca dahil edilmeyecektir.<\/p>\n

\u00d6rnek 2:<\/strong>\u00a0\u0130\u015fveren (A) taraf\u0131ndan, depremden etkilenen sigortal\u0131 (B)\u2019ye 60.000 TL de\u011ferinde ev e\u015fyas\u0131 al\u0131nmas\u0131 halinde s\u00f6z konusu ayni yard\u0131m prime esas kazanca dahil edilmeyecektir.<\/p>\n

\u00d6rnek 3:<\/strong>\u00a0\u00d6rnek 2\u2019de i\u015fveren taraf\u0131ndan sigortal\u0131ya ev e\u015fyas\u0131 al\u0131nmas\u0131 i\u00e7in 60.000 TL nakdi yard\u0131m yap\u0131lmas\u0131 halinde 60.000 TL-50.000 TL (\u0130stisna Tutar\u0131) = 10.000 TL prime esas kazanca dahil olacakt\u0131r.<\/p>\n

2.4. Nakdi Yard\u0131m\u0131n Sigortal\u0131n\u0131n Mevcut Prime Esas Kazanc\u0131na \u0130lave Olarak Yap\u0131lmas\u0131<\/strong><\/p>\n

Sigortal\u0131ya yap\u0131lan nakdi yard\u0131m \u00f6demelerinin sigortal\u0131n\u0131n mevcut prime esas kazanc\u0131na ilave olarak yap\u0131lmas\u0131 gerekmekte olup; mevcut prime esas kazanc\u0131nda bir art\u0131\u015f olmaks\u0131z\u0131n bu istisnadan yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/p>\n

\u00d6rnek 4 :<\/strong>\u00a0Ad\u0131yaman\u2019da faaliyet g\u00f6steren i\u015fveren (A), bu ildeki kendisine ait i\u015fyerinde \u00e7al\u0131\u015fan depremden etkilenen sigortal\u0131lar\u0131n her birinin mevcut prime esas kazanc\u0131na ilave olarak 15\/02\/2023 tarihinde 30.000 TL nakdi yard\u0131m yapm\u0131\u015ft\u0131r.<\/p>\n

\u0130\u015fveren (A)\u2019n\u0131n yan\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar\u0131n her birine yapm\u0131\u015f oldu\u011fu 30.000 TL\u2019lik nakdi yard\u0131m 2023\/\u015eubat ay\u0131 prime esas kazanc\u0131na dahil edilmeyecektir.<\/p>\n

\u00d6rnek 5<\/strong>: \u0130zmir\u2019de faaliyet g\u00f6steren i\u015fveren (B), Hatay\u2019daki i\u015fyerinde \u00e7al\u0131\u015fan sigortal\u0131lar\u0131n\u0131n her birinin mevcut prime esas kazan\u00e7lar\u0131na ilave olarak 20\/03\/2023 tarihinde 20.000 TL nakdi yard\u0131m yapm\u0131\u015ft\u0131r.<\/p>\n

\u0130\u015fveren (B)\u2019nin Hatay\u2019daki i\u015fyerinde \u00e7al\u0131\u015fan sigortal\u0131lar\u0131n\u0131n her birine yapm\u0131\u015f oldu\u011fu 20.000 TL\u2019lik nakdi yard\u0131m 2023\/Mart ay\u0131 prime esas kazanc\u0131na dahil edilmeyecektir.<\/p>\n

\u00d6rnek 6<\/strong>: \u0130stanbul\u2019da faaliyet g\u00f6steren i\u015fveren (D)\u2019nin yan\u0131nda \u00e7al\u0131\u015fan sigortal\u0131 (E)\u2019nin, Malatya\u2019da ikamet eden anne ve babas\u0131 depremden etkilenmi\u015ftir.<\/p>\n

\u0130\u015fveren (D) taraf\u0131ndan, anne ve babas\u0131 depremden etkilenen sigortal\u0131 (E)\u2019ye 45.000 TL nakdi yard\u0131mda bulunulmu\u015f ayr\u0131ca sigortal\u0131 (E)\u2019nin \u0130stanbul\u2019a ta\u015f\u0131nan anne ve babas\u0131 i\u00e7in 100.000 TL de\u011ferinde ev e\u015fyas\u0131 al\u0131narak teslim edilmi\u015ftir.<\/p>\n

Sigortal\u0131n\u0131n mevcut prime esas kazanc\u0131na ilave olarak yap\u0131lan 45.000 TL nakdi yard\u0131m ile ayni olarak yap\u0131lan 100.000 TL\u2019lik yard\u0131m\u0131n tamam\u0131 prime esas kazanca dahil edilmeyecektir.<\/p>\n

Ayr\u0131ca, sigortal\u0131n\u0131n mevcut prime esas kazanc\u0131na ilave olarak yap\u0131lan ayni ve nakdi yard\u0131mlara ili\u015fkin \u00f6demeler \u00fccret bordrosunda g\u00f6sterilecek ancak bu \u00f6demeler istisna kapsam\u0131nda bulundu\u011fundan prime esas kazanca dahil edilmeyecektir.<\/p>\n

7440 say\u0131l\u0131 Kanunun 10 uncu maddesinin yirmi birinci f\u0131kras\u0131n\u0131n (a) bendi ile y\u00fcr\u00fcrl\u00fc\u011fe giren uygulama kapsam\u0131nda i\u015fverenlerin bildirimleri esas al\u0131nacakt\u0131r. Ancak ger\u00e7e\u011fe ayk\u0131r\u0131 bildirim yap\u0131ld\u0131\u011f\u0131n\u0131n tespit edilmesi halinde, daha \u00f6nce istisna kapsam\u0131nda prime esas kazanca dahil edilmemi\u015f tutarlar 5510 say\u0131l\u0131 Kanunun 89 uncu maddesi h\u00fck\u00fcmlerine istinaden i\u015fverenlerden gecikme cezas\u0131 ve zamm\u0131 ile birlikte tahsil edilecektir.<\/p>\n

K\u00fcr\u015fad ARAT<\/strong><\/p>\n

Kurum Ba\u015fkan V.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

SGK Genelgesi 2023\/15 \u2013 7440 say\u0131l\u0131 Kanunda Yer Alan Deprem Yard\u0131m\u0131 T.C. SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI Sigorta Primleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Say\u0131…  <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-17910","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/17910","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=17910"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/17910\/revisions"}],"predecessor-version":[{"id":17911,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/17910\/revisions\/17911"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=17910"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=17910"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=17910"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}