{"id":18440,"date":"2024-03-07T13:36:13","date_gmt":"2024-03-07T13:36:13","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=18440"},"modified":"2024-03-07T13:36:13","modified_gmt":"2024-03-07T13:36:13","slug":"subat-ayi-sgk-bildirimleri-nasil-yapilir","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2024\/03\/subat-ayi-sgk-bildirimleri-nasil-yapilir\/","title":{"rendered":"\u015eubat Ay\u0131 SGK Bildirimleri Nas\u0131l Yap\u0131l\u0131r?"},"content":{"rendered":"

\"\"<\/a>\u015eubat Ay\u0131 SGK Bildiriminde Dikkat Edilecek Hususlar \u015eUBAT AYINDA SGK B\u0130LD\u0130R\u0130MLER\u0130 NASIL OLMALIDIR? 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigor…\u00a0<\/p>\n

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\u015eubat Ay\u0131 SGK Bildirimleri Nas\u0131l Yap\u0131l\u0131r?<\/strong><\/p>\n

Tarih:\u00a0
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\u015eubat Ay\u0131 SGK Bildiriminde Dikkat Edilecek Hususlar<\/h4>\n
\u00d6ZET<\/strong><\/div>\n
\n

1. Ay\/d\u00f6nem i\u00e7indeki \u00e7al\u0131\u015fmalar\u0131 tam olan sigortal\u0131lar\u0131n prim \u00f6deme g\u00fcn say\u0131lar\u0131, ay\/d\u00f6nemin ka\u00e7 g\u00fcn oldu\u011funa bak\u0131lmaks\u0131z\u0131n (ay\/d\u00f6nemin 28, 29, 30 veya 31 g\u00fcn \u00e7ekti\u011fi \u00fczerinde durulmaks\u0131z\u0131n) 30 g\u00fcn olarak ald\u0131klar\u0131 \u00fccret \u00fczerinden bildirilmelidir.<\/p>\n

2. Maktu \u00fccret alan sigortal\u0131lar i\u00e7in ay i\u00e7erisinde tam olarak \u00e7al\u0131\u015fmalar\u0131 halinde ay ka\u00e7 \u00e7ekerse \u00e7eksin sigortal\u0131 hangi \u00fccreti al\u0131yorsa o \u00fccret \u00fczerinden 30 g\u00fcn olarak bildirim yap\u0131lmal\u0131d\u0131r.<\/p>\n

3. \u0130\u015fyerinin veya sigortal\u0131n\u0131n nakli nedeniyle \u015fubat ay\u0131 i\u00e7inde ayn\u0131 i\u015fveren taraf\u0131ndan ayn\u0131 sigortal\u0131 i\u00e7in i\u015fyeri sicil numaras\u0131 farkl\u0131 iki ayr\u0131 ayl\u0131k prim ve hizmet belgesi ile bildirim yap\u0131laca\u011f\u0131 durumlarda, nakil \u00f6ncesi ve nakil sonras\u0131 s\u00fcrelerdeki prim g\u00fcn say\u0131s\u0131n\u0131n 30\u2019a tamamlanmas\u0131 i\u00e7in nakil olunan (sonraki) i\u015fyerindeki prim g\u00fcn say\u0131s\u0131na \u015eubat ay\u0131n\u0131n 29 \u00e7ekti\u011fi y\u0131llarda 1 g\u00fcn, 28 \u00e7ekti\u011fi y\u0131llarda 2 g\u00fcn ilave edilmesi gerekmektedir.<\/p>\n

4. Ay\/d\u00f6nem i\u00e7inde i\u015fe ba\u015flayan ve i\u015ften ayr\u0131lan sigortal\u0131lar\u0131n prim \u00f6deme g\u00fcn say\u0131lar\u0131n\u0131n, i\u015fe giri\u015f tarihleri ile i\u015ften ayr\u0131l\u0131\u015f tarihleri ve ay\/d\u00f6nemin ka\u00e7 g\u00fcn oldu\u011funa bak\u0131larak parmak hesab\u0131 yap\u0131lmak suretiyle hesaplanarak ald\u0131\u011f\u0131 \u00fccret \u00fczerinden bildirilmelidir.<\/p>\n<\/div>\n

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\u00a0<\/div>\n<\/div>\n

\u015eUBAT AYINDA SGK B\u0130LD\u0130R\u0130MLER\u0130 NASIL OLMALIDIR?<\/p>\n

5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunun<\/a>\u00a080. maddesinin 1. f\u0131kras\u0131n\u0131n (g) bendinde \u201cPrimlerin hesab\u0131na esas tutulacak g\u00fcnl\u00fck kazan\u00e7, sigortal\u0131n\u0131n bir ay i\u00e7in prime esas tutulan kazanc\u0131n\u0131n otuzda biridir. Ancak g\u00fcnl\u00fck kazanc\u0131n hesab\u0131na esas tutulan ay i\u00e7indeki baz\u0131 g\u00fcnlerde \u00e7al\u0131\u015fmam\u0131\u015f ve \u00e7al\u0131\u015fmad\u0131\u011f\u0131 g\u00fcnler i\u00e7in \u00fccret almam\u0131\u015f sigortal\u0131n\u0131n g\u00fcnl\u00fck kazanc\u0131, o ay i\u00e7in prime esas tutulan kazanc\u0131n\u0131n \u00fccret ald\u0131\u011f\u0131 g\u00fcn say\u0131s\u0131na b\u00f6l\u00fcnmesi suretiyle hesaplan\u0131r<\/em>.\u201d h\u00fckm\u00fc getirilmi\u015ftir. Buna g\u00f6re sigortal\u0131lar\u0131n, ay\/d\u00f6nem i\u00e7inde \u00fccret almaya hak kazand\u0131klar\u0131 s\u00fcreler Sosyal G\u00fcvenlik Kurumu\u2019na (SGK) bildirilmektedir.<\/p>\n

Tam ay \u00e7al\u0131\u015fan sigortal\u0131lar veya maktu \u00fccret al\u0131p tam ay \u00e7al\u0131\u015fan sigortal\u0131lar y\u00f6n\u00fcnden, asgari \u00fccretin g\u00fcnl\u00fck olarak belirlenmesi, ay\u0131n 28, 29, 30 veya 31 \u00e7ekti\u011fi aylarda g\u00fcnl\u00fck asgari \u00fccretin ay\u0131n g\u00fcn say\u0131s\u0131 ile \u00e7arp\u0131m\u0131 sonucu bulunacak tutar \u00fczerinden SGK ya bildirim yap\u0131laca\u011f\u0131 anlam\u0131na gelmemektedir. Aksine bu \u015fekilde \u00e7al\u0131\u015fan sigortal\u0131lar i\u00e7in ay ka\u00e7 \u00e7ekerse \u00e7eksin sigortal\u0131 hangi \u00fccreti al\u0131yorsa o \u00fccret \u00fczerinden bildirim yap\u0131lmal\u0131d\u0131r.<\/p>\n

\u00d6rnek:<\/strong>\u00a0(A) i\u015fyerinde \u00e7al\u0131\u015fan bir sigortal\u0131n\u0131n, 2024\/\u015eubat ay\u0131nda tam \u00e7al\u0131\u015ft\u0131\u011f\u0131 ve 20.002,50.-TL \u00fccret ald\u0131\u011f\u0131 varsayd\u0131\u011f\u0131m\u0131zda, SGK\u2019 ya yap\u0131lan bildirimde 2024\/\u015eubat ay\u0131ndaki prim \u00f6deme g\u00fcn say\u0131s\u0131, \u015eubat ay\u0131n\u0131n 29 g\u00fcn \u00e7ekti\u011fi \u00fczerinde durulmaks\u0131z\u0131n 30 g\u00fcn olarak, Prime Esas Kazanc\u0131 da 20.002,50.-TL olarak SGK\u2019 ya bildirilecektir.<\/p>\n

\u015eubat ay\u0131 i\u00e7inde sigortal\u0131n\u0131n ayn\u0131 i\u015fverene ait ba\u015fka bir i\u015fyerinde naklen ve hizmet akdi sona ermeden \u00e7al\u0131\u015fmaya ba\u015flamas\u0131 veya i\u015fyerinin ba\u015fka bir sosyal g\u00fcvenlik merkezine nakli halinde, sigortal\u0131n\u0131n hizmetlerinin kesintisiz olmas\u0131, ba\u015fka bir ifade ile ayl\u0131k tam \u00fccrete hak kazanm\u0131\u015f olmas\u0131 halinde, \u015eubat ay\u0131 i\u00e7indeki nakil tarihinden \u00f6nceki ve sonraki s\u00fcrelere ili\u015fkin prim g\u00fcn say\u0131lar\u0131n\u0131n toplam\u0131n\u0131n 30 olmas\u0131 gerekmektedir.<\/p>\n

Bu nedenle i\u015fyerinin veya sigortal\u0131n\u0131n nakli nedeniyle \u015eubat ay\u0131 i\u00e7inde ayn\u0131 i\u015fveren taraf\u0131ndan ayn\u0131 sigortal\u0131 i\u00e7in i\u015fyeri sicil numaras\u0131 farkl\u0131 iki ayr\u0131 ayl\u0131k prim ve hizmet belgesi ile bildirim yap\u0131laca\u011f\u0131 durumlarda, nakil \u00f6ncesi ve nakil sonras\u0131 s\u00fcrelerdeki prim g\u00fcn say\u0131s\u0131n\u0131n 30\u2019a tamamlanmas\u0131 i\u00e7in nakil olunan (sonraki) i\u015fyerindeki prim g\u00fcn say\u0131s\u0131na \u015eubat ay\u0131n\u0131n 29 \u00e7ekti\u011fi y\u0131llarda 1 g\u00fcn, 28 \u00e7ekti\u011fi y\u0131llarda 2 g\u00fcn ilave edilmesi icap etmektedir.<\/p>\n

Ay i\u00e7inde i\u015fe al\u0131nan sigortal\u0131n\u0131n prim \u00f6deme g\u00fcn say\u0131s\u0131, i\u015fe ba\u015flad\u0131\u011f\u0131 tarih ile ay\u0131n kalan g\u00fcnleri kadar, i\u015ften ayr\u0131lan sigortal\u0131n\u0131n prim \u00f6deme g\u00fcn say\u0131s\u0131 ise o ayda \u00e7al\u0131\u015ft\u0131\u011f\u0131 g\u00fcn say\u0131s\u0131 kadar SGK\u2019 ya bildirilir. \u0130\u015fe ba\u015flad\u0131\u011f\u0131 ay\/d\u00f6nem i\u00e7inde i\u015ften ayr\u0131lan sigortal\u0131lar\u0131n ilgili ay\/d\u00f6nemdeki prim \u00f6deme g\u00fcn say\u0131lar\u0131, ay\/d\u00f6nemin ilk g\u00fcn\u00fc i\u015fe ba\u015flay\u0131p son g\u00fcn\u00fc i\u015ften ayr\u0131lanlar hari\u00e7 olmak \u00fczere sigortal\u0131n\u0131n i\u015fe giri\u015f tarihi ve i\u015ften \u00e7\u0131k\u0131\u015f tarihleri dahil edilerek o ayda \u00e7al\u0131\u015ft\u0131\u011f\u0131 g\u00fcn say\u0131s\u0131 kadar SGK\u2019 ya bildirilir. Ay\/d\u00f6nem i\u00e7inde i\u015fe giri\u015fi veya i\u015ften \u00e7\u0131k\u0131\u015f\u0131 bulunmayan, istirahat, \u00fccretsiz izin, disiplin cezas\u0131 gibi \u00e7e\u015fitli nedenlerle ay\/d\u00f6nemin baz\u0131 g\u00fcnlerinde \u00e7al\u0131\u015fmayan ve \u00e7al\u0131\u015fmad\u0131\u011f\u0131 g\u00fcnler i\u00e7in de \u00fccret almayan sigortal\u0131lar\u0131n ilgili ay\/d\u00f6nemdeki prim \u00f6deme g\u00fcn say\u0131lar\u0131, ilgili ay\/d\u00f6nemdeki g\u00fcn say\u0131s\u0131ndan, \u00fccret almaya hak kazan\u0131lmam\u0131\u015f g\u00fcn say\u0131s\u0131 \u00e7\u0131kart\u0131lmak suretiyle hesaplan\u0131r. Ay\/d\u00f6nem i\u00e7inde i\u015fe ba\u015flayan veya i\u015ften ayr\u0131lan sigortal\u0131lar\u0131n, ayn\u0131 zamanda istirahat, \u00fccretsiz izin, disiplin cezas\u0131 gibi \u00e7e\u015fitli nedenlerle ay\/d\u00f6nem i\u00e7inde hak kazan\u0131lm\u0131\u015f hafta tatili d\u0131\u015f\u0131nda, \u00e7al\u0131\u015fmad\u0131\u011f\u0131 ve \u00e7al\u0131\u015fmad\u0131\u011f\u0131 g\u00fcnler i\u00e7erisinde \u00fccret almad\u0131\u011f\u0131 g\u00fcnlerin bulunmas\u0131 durumunda, ilgili ay\/d\u00f6nemdeki prim \u00f6deme g\u00fcn say\u0131s\u0131, ilgili ay\/d\u00f6nemdeki g\u00fcn say\u0131s\u0131ndan i\u015fe ba\u015flad\u0131\u011f\u0131 tarihten \u00f6nceki g\u00fcn say\u0131s\u0131, i\u015ften ayr\u0131ld\u0131\u011f\u0131 tarihten sonraki g\u00fcn say\u0131s\u0131 ve \u00fccret al\u0131nmayan g\u00fcn say\u0131s\u0131 \u00e7\u0131kart\u0131lmak suretiyle hesaplan\u0131r.<\/p>\n

\u00d6rnek<\/strong>: \u00d6zel sekt\u00f6re ait (B) i\u015fyerinde 6\/2\/2024 tarihinde ayl\u0131k asgari \u00fccret esas al\u0131narak \u00e7al\u0131\u015fmaya ba\u015flayan bir sigortal\u0131n\u0131n, i\u015fe ba\u015flad\u0131\u011f\u0131 tarihten itibaren ay\u0131n kalan g\u00fcnlerinin tamam\u0131 i\u00e7in \u00fccret almaya hak kazanm\u0131\u015f oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda, 2024\/\u015eubat ay\u0131ndaki prim \u00f6deme g\u00fcn say\u0131s\u0131 24 g\u00fcn, prime esas kazanc\u0131 ise 20.002,50:30=666,75\u00d724= 16.002.-TL olarak sisteme girilecektir.<\/p>\n

\u00d6rnek<\/strong>: \u00d6zel sekt\u00f6re ait bir i\u015fyerinde \u00e7al\u0131\u015fan (A) sigortal\u0131s\u0131n\u0131n, 2024\/\u015eubat ay\u0131nda 10 g\u00fcn \u00fccretsiz izinli oldu\u011fu ve ay\u0131n kalan g\u00fcnlerinin tamam\u0131 i\u00e7in \u00fccret almaya hak kazanm\u0131\u015f oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda, s\u00f6z konusu ayda 29 g\u00fcn bulunmas\u0131 ve sigortal\u0131n\u0131n 10 g\u00fcn eksik \u00e7al\u0131\u015fm\u0131\u015f olmas\u0131 nedeniyle, bahse konu sigortal\u0131n\u0131n 2024\/\u015eubat ay\u0131ndaki prim \u00f6deme g\u00fcn say\u0131s\u0131 19 olacakt\u0131r.<\/p>\n

Kaynak:<\/strong>\u00a0T\u00dcRMOB<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

\u015eubat Ay\u0131 SGK Bildiriminde Dikkat Edilecek Hususlar \u015eUBAT AYINDA SGK B\u0130LD\u0130R\u0130MLER\u0130 NASIL OLMALIDIR? 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigor…\u00a0  <\/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-18440","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18440","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=18440"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18440\/revisions"}],"predecessor-version":[{"id":18441,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18440\/revisions\/18441"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=18440"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=18440"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=18440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}