{"id":12854,"date":"2018-12-05T07:36:10","date_gmt":"2018-12-05T07:36:10","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=12854"},"modified":"2018-12-05T07:36:10","modified_gmt":"2018-12-05T07:36:10","slug":"bireysel-emeklilik-sisteminde-devlet-katkisi-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-3","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2018\/12\/bireysel-emeklilik-sisteminde-devlet-katkisi-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-3\/","title":{"rendered":"Bireysel Emeklilik Sisteminde Devlet Katk\u0131s\u0131 Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik"},"content":{"rendered":"

\"\"<\/a>5\/2\/2016<\/span>\u00a0tarihli ve 29615 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Bireysel Emeklilik Sisteminde Devlet Katk\u0131s\u0131 Hakk\u0131nda Y\u00f6netmeli\u011fin 1 inci maddesinin birinci f\u0131kras\u0131nda yer alan \u201csisteminde kat\u0131l\u0131mc\u0131lar\u0131n ya da \u00e7al\u0131\u015fanlar\u0131n\u201d ibaresi \u201csistemindeki kat\u0131l\u0131mc\u0131lar\u0131n\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, \u201ckar\u015f\u0131l\u0131k olarak \u00f6denecek\u201d ibaresinden sonra gelmek \u00fczere \u201cveya taahh\u00fct edilecek\u201d ibaresi ve \u201chaks\u0131z\u201d ibaresinden sonra gelmek \u00fczere \u201cveya erken\u201d ibaresi eklenmi\u015ftir.<\/p>\n

<\/p>\n

05 Aral\u0131k 2018 Tarihli Resmi Gazete<\/p>\n

Say\u0131:\u00a030616<\/p>\n

Hazine ve Maliye Bakanl\u0131\u011f\u0131ndan:<\/strong><\/p>\n

MADDE 1 \u2013<\/b>\u00a05\/2\/2016<\/span>\u00a0tarihli ve 29615 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Bireysel Emeklilik Sisteminde Devlet Katk\u0131s\u0131 Hakk\u0131nda Y\u00f6netmeli\u011fin<\/a><\/strong> 1 inci maddesinin birinci f\u0131kras\u0131nda yer alan \u201csisteminde kat\u0131l\u0131mc\u0131lar\u0131n ya da \u00e7al\u0131\u015fanlar\u0131n\u201d ibaresi \u201csistemindeki kat\u0131l\u0131mc\u0131lar\u0131n\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, \u201ckar\u015f\u0131l\u0131k olarak \u00f6denecek\u201d ibaresinden sonra gelmek \u00fczere \u201cveya taahh\u00fct edilecek\u201d ibaresi ve \u201chaks\u0131z\u201d ibaresinden sonra gelmek \u00fczere \u201cveya erken\u201d ibaresi eklenmi\u015ftir.<\/p>\n

MADDE 2 \u2013\u00a0<\/b>Ayn\u0131 Y\u00f6netmeli\u011fin 2\u00a0nci<\/span>\u00a0maddesinin birinci f\u0131kras\u0131nda yer alan \u201cKanunun ek 1 inci, ek 2\u00a0nci<\/span>\u00a0ve ge\u00e7ici 2\u00a0nci<\/span>\u00a0maddelerine\u201d ibaresi \u201cKanununa\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 3 \u2013\u00a0<\/b>Ayn\u0131 Y\u00f6netmeli\u011fin 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c(1) Bu Y\u00f6netmelikte ge\u00e7en;<\/p>\n

a) Bakan veya Bakanl\u0131k: Hazine ve Maliye Bakan\u0131n\u0131 veya Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131,<\/p>\n

b) Ba\u015flang\u0131\u00e7 Devlet Katk\u0131s\u0131: Kanunun ek 2\u00a0nci<\/span>\u00a0maddesi uyar\u0131nca, \u00e7al\u0131\u015fan\u0131n sisteme giri\u015finde, ba\u015flang\u0131\u00e7 d\u00f6nemini m\u00fcteakip, bir defaya mahsus olmak \u00fczere maktu olarak hesaplanan ilave devlet katk\u0131s\u0131n\u0131,<\/p>\n

c) Ba\u015flang\u0131\u00e7 d\u00f6nemi: Kanunun ek 2\u00a0nci<\/span>\u00a0maddesi kapsam\u0131nda, \u00e7al\u0131\u015fan\u0131n, emeklilik plan\u0131na d\u00e2hil oldu\u011funun kendisine bildirildi\u011fi tarihi izleyen iki ayl\u0131k s\u00fcreyi,<\/p>\n

\u00e7) Birikim: Devlet katk\u0131s\u0131 hesab\u0131ndaki tutarlar hari\u00e7, kat\u0131l\u0131mc\u0131n\u0131n bireysel emeklilik hesab\u0131nda bulunan toplam tutar\u0131,<\/p>\n

d) \u00c7al\u0131\u015fan: Kanunun ek 2\u00a0nci<\/span>\u00a0ve ge\u00e7ici 2\u00a0nci<\/span>\u00a0maddeleri kapsam\u0131nda bir emeklilik plan\u0131na\u00a0dahil<\/span>\u00a0edilen kat\u0131l\u0131mc\u0131y\u0131,<\/p>\n

e) Devlet katk\u0131s\u0131: 4632 say\u0131l\u0131 Kanunun<\/a><\/strong> ek 1 inci ve ek 2\u00a0nci<\/span>\u00a0maddelerine g\u00f6re Devlet taraf\u0131ndan kat\u0131l\u0131mc\u0131n\u0131n bireysel emeklilik hesab\u0131na \u00f6denen veya Kanunun ek 2\u00a0nci<\/span>\u00a0maddesinin yedinci f\u0131kras\u0131 uyar\u0131nca taahh\u00fct edilen tutarlar\u0131,<\/p>\n

f) Devlet katk\u0131s\u0131 hesab\u0131: M\u00fcnhas\u0131ran devlet katk\u0131s\u0131na ili\u015fkin tutarlar\u0131n izlendi\u011fi, kat\u0131l\u0131mc\u0131n\u0131n bireysel emeklilik hesab\u0131 kapsam\u0131ndaki alt hesap veya taahh\u00fct edilen ve nakden \u00f6denen devlet katk\u0131s\u0131 tutarlar\u0131n\u0131n izlendi\u011fi, \u00e7al\u0131\u015fan\u0131n bireysel emeklilik hesab\u0131 kapsam\u0131ndaki alt hesab\u0131,<\/p>\n

g) Ek Devlet Katk\u0131s\u0131: Kanunun ek 2\u00a0nci<\/span>\u00a0maddesi kapsam\u0131nda emeklilik birikimini en az on y\u0131ll\u0131k gelir sigortas\u0131 s\u00f6zle\u015fmesi kapsam\u0131nda almay\u0131 tercih eden \u00e7al\u0131\u015fana, birikim tutar\u0131 \u00fczerinden nispi olarak hesaplanan devlet katk\u0131s\u0131n\u0131,<\/p>\n

\u011f) Emeklilik g\u00f6zetim merkezi: 4632 say\u0131l\u0131 Kanuna g\u00f6re Bakanl\u0131k\u00e7a emeklilik g\u00f6zetim merkezi olarak g\u00f6revlendirilen t\u00fczel ki\u015fiyi,<\/p>\n

h) Erken \u00f6denen devlet katk\u0131s\u0131: \u00d6denen katk\u0131 pay\u0131n\u0131n, \u015firket hesaplar\u0131na nakden intikal etti\u011fi tarihten \u00f6nce ger\u00e7ekle\u015ftirilen devlet katk\u0131s\u0131 hesaplamas\u0131na\u00a0dahil<\/span>\u00a0edilmesi nedeniyle kat\u0131l\u0131mc\u0131ya erken \u00f6denen devlet katk\u0131s\u0131n\u0131,<\/p>\n

\u0131) Fon: Emeklilik yat\u0131r\u0131m fonunu,<\/p>\n

i) Nakit hesab\u0131: Taahh\u00fct edilen devlet katk\u0131s\u0131 tutarlar\u0131n\u0131n Kanunun ek 1 inci maddesinde belirtilen hak kazanma oranlar\u0131na g\u00f6re nakden \u00f6denen k\u0131sm\u0131n\u0131n izlendi\u011fi, \u00e7al\u0131\u015fan\u0131n devlet katk\u0131s\u0131 hesab\u0131 kapsam\u0131ndaki alt hesab\u0131,<\/p>\n

j) Hak kazan\u0131lmayan devlet katk\u0131s\u0131: Kanunun ek 1 inci maddesine g\u00f6re, sistemden ayr\u0131lan kat\u0131l\u0131mc\u0131n\u0131n devlet katk\u0131s\u0131 hesab\u0131ndaki, genel b\u00fct\u00e7eye gelir kaydedilmek \u00fczere \u015firketlerce iade edilmesi gereken tutar\u0131,<\/p>\n

k) Haks\u0131z devlet katk\u0131s\u0131: \u00d6denmemesi gerekirken \u00f6denmi\u015f oldu\u011fu tespit edilen devlet katk\u0131s\u0131 tutar\u0131n\u0131,<\/p>\n

l) \u0130\u015fveren: 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu<\/a><\/strong> kapsam\u0131ndaki i\u015fveren ve i\u015fveren vekillerini,<\/p>\n

m) Kanun: 4632 say\u0131l\u0131 Bireysel Emeklilik Tasarruf ve Yat\u0131r\u0131m Sistemi Kanununu,<\/p>\n

n) Kat\u0131l\u0131mc\u0131: Emeklilik s\u00f6zle\u015fmesine g\u00f6re ad ve hesab\u0131na \u015firket nezdinde bireysel emeklilik hesab\u0131 a\u00e7\u0131lan ger\u00e7ek ki\u015fiyi,<\/p>\n

o) Katk\u0131 pay\u0131: Emeklilik s\u00f6zle\u015fmesine g\u00f6re \u015firkete \u00f6denen, giri\u015f aidat\u0131 hari\u00e7, tasarrufa y\u00f6nelik tutar\u0131,<\/p>\n

\u00f6) Sertifika: \u00c7al\u0131\u015fan\u0131n\u00a0dahil<\/span>\u00a0edildi\u011fi emeklilik plan\u0131 kapsam\u0131nda a\u00e7\u0131lan otomatik kat\u0131l\u0131m sertifikas\u0131n\u0131,<\/p>\n

p) S\u00f6zle\u015fme: 4632 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesi kapsam\u0131nda yap\u0131lan emeklilik s\u00f6zle\u015fmesini,<\/p>\n

r) \u015eirket: 4632 say\u0131l\u0131 Kanuna g\u00f6re kurulmu\u015f emeklilik \u015firketini,<\/p>\n

s) Taahh\u00fct hesab\u0131: Kanunun ek 2\u00a0nci<\/span>\u00a0maddesinin yedinci f\u0131kras\u0131 uyar\u0131nca, taahh\u00fct edilen tutarlar\u0131n izlendi\u011fi, devlet katk\u0131s\u0131 hesab\u0131 kapsam\u0131ndaki alt hesab\u0131,<\/p>\n

ifade<\/span>\u00a0eder.\u201d<\/p>\n

MADDE 4 \u2013\u00a0<\/b>Ayn\u0131 Y\u00f6netmeli\u011fin 4 \u00fcnc\u00fc maddesinin d\u00f6rd\u00fcnc\u00fc, alt\u0131nc\u0131 ve yedinci f\u0131kralar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, sekizinci f\u0131kras\u0131n\u0131n son c\u00fcmlesi \u201c\u00d6demelerin devlet katk\u0131s\u0131 hesaplamas\u0131na dahil edilmesi i\u00e7in varsa\u00a0blokaj<\/span>\u00a0s\u00fcresinin tamamlanmas\u0131n\u0131 m\u00fcteakip, katk\u0131 pay\u0131n\u0131n nakden \u015firket hesaplar\u0131na intikal etmi\u015f olmas\u0131 gerekir.\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve onuncu f\u0131kras\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

\u201c(4) Emeklilik g\u00f6zetim merkezi, kay\u0131t kesinle\u015ftirme tarihini takip eden alt\u0131 i\u015f g\u00fcn\u00fc i\u00e7inde Bakanl\u0131k\u00e7a belirlenen kontrol listesinde belirtilenler\u00a0dahil<\/span>\u00a0gerekli t\u00fcm kontrolleri yapar ve \u015firket ile emeklilik g\u00f6zetim merkezi aras\u0131nda, ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kraya g\u00f6re ayk\u0131r\u0131l\u0131k tespit edilmeyen veriler \u00fczerinden bireysel emeklilik sisteminde kat\u0131l\u0131mc\u0131n\u0131n Devlet katk\u0131s\u0131 hesab\u0131na \u00f6denecek Devlet katk\u0131s\u0131 tutar\u0131na, \u00e7al\u0131\u015fan\u0131n taahh\u00fct hesab\u0131na kaydedilecek Devlet katk\u0131s\u0131 tutarlar\u0131na ve \u00e7al\u0131\u015fan\u0131n hak etti\u011fi Devlet katk\u0131s\u0131 tutarlar\u0131 ile bu Y\u00f6netmeli\u011fin 4\/B maddesi kapsam\u0131nda \u00f6denecek Ek Devlet katk\u0131s\u0131 tutar\u0131na ili\u015fkin \u00fc\u00e7 ayr\u0131 mutabakat belgesi, elektronik imza ya da \u0131slak imza kullan\u0131larak imzalan\u0131r. Bu f\u0131krada belirtilen s\u00fcre i\u00e7inde, ilgili mutabakat belgelerini imzalamayan \u015firket\u00a0nezdindeki<\/span>\u00a0tahsilatlar<\/span>\u00a0i\u00e7in devlet katk\u0131s\u0131 hesaplanmaz ve kat\u0131l\u0131mc\u0131n\u0131n di\u011fer \u015firketlerde s\u00f6zle\u015fmesi veya sertifikas\u0131 var ise devlet katk\u0131s\u0131 limiti, kat\u0131l\u0131mc\u0131n\u0131n ilgili s\u00f6zle\u015fmelerine veya sertifikalar\u0131na \u00f6dedi\u011fi katk\u0131 pay\u0131 tutarlar\u0131 i\u00e7in kullan\u0131l\u0131r. S\u00f6z konusu tahsilatlar\u0131n imzalanan m\u00fcteakip mutabakat belgelerine konu olmas\u0131 durumunda, bu tahsilatlar ilgili hesap d\u00f6nemi i\u00e7in kat\u0131l\u0131mc\u0131n\u0131n kalan limiti\u00a0dahilinde<\/span>\u00a0hesaplamaya dahil edilir. Mutabakat belgelerinde yer almas\u0131 gereken asgari hususlar Bakanl\u0131k\u00e7a belirlenir.\u201d<\/p>\n

\u201c(6) Emeklilik g\u00f6zetim merkezi, \u015firketlerle imzalad\u0131\u011f\u0131 mutabakat belgelerine konu verileri kullanarak, s\u00f6zle\u015fme baz\u0131nda \u00f6denen katk\u0131 paylar\u0131n\u0131 T\u00fcrkiye Cumhuriyeti vatanda\u015flar\u0131 i\u00e7in T\u00fcrkiye Cumhuriyeti kimlik numaralar\u0131na, 5901 say\u0131l\u0131 Kanunun<\/a><\/strong> 28 inci maddesi kapsam\u0131ndaki kat\u0131l\u0131mc\u0131lar i\u00e7in ilgili kimlik numaralar\u0131na g\u00f6re kat\u0131l\u0131mc\u0131 baz\u0131nda\u00a0konsolide<\/span>\u00a0eder ve kat\u0131l\u0131mc\u0131 baz\u0131nda \u00f6denen katk\u0131 pay\u0131n\u0131n y\u00fczde yirmi be\u015fini devlet katk\u0131s\u0131 olarak hesaplar. 5901 say\u0131l\u0131 Kanunun 28 inci maddesi kapsam\u0131ndaki kat\u0131l\u0131mc\u0131lar i\u00e7in durumlar\u0131n\u0131 tevsik eden belgelerini \u015firkete ibraz etmeleri halinde devlet katk\u0131s\u0131 hesaplan\u0131r. \u00c7al\u0131\u015fanlar\u0131n devlet katk\u0131s\u0131 taahh\u00fct olarak hesaplan\u0131r ve bu tutarlar taahh\u00fct hesab\u0131nda kay\u0131t alt\u0131na al\u0131n\u0131r. Taahh\u00fct edilen devlet katk\u0131s\u0131n\u0131n, nakit hesab\u0131na nakden \u00f6denecek k\u0131sm\u0131, Kanunun ek 1 inci maddesi kapsam\u0131nda, sertifikan\u0131n sistemde ge\u00e7irdi\u011fi s\u00fcreye ba\u011fl\u0131 olarak belirlenen hak kazanma oranlar\u0131na g\u00f6re hesaplan\u0131r. Devlet katk\u0131s\u0131 hesab\u0131nda 5 inci maddede yer alan limite kadar olan katk\u0131 pay\u0131 tutarlar\u0131 dikkate al\u0131n\u0131r. Bir kat\u0131l\u0131mc\u0131n\u0131n birden fazla s\u00f6zle\u015fmesi veya sertifikas\u0131 olmas\u0131 durumunda, s\u00f6zle\u015fme veya sertifika baz\u0131nda devlet katk\u0131s\u0131, ilgili ayda s\u00f6zle\u015fme veya sertifika ba\u015f\u0131na \u00f6denen katk\u0131 paylar\u0131n\u0131n a\u011f\u0131rl\u0131\u011f\u0131 dikkate al\u0131narak hesaplan\u0131r ve toplam devlet katk\u0131s\u0131 kat\u0131l\u0131mc\u0131n\u0131n s\u00f6zle\u015fmelerine veya sertifikalar\u0131na payla\u015ft\u0131r\u0131l\u0131r.<\/p>\n

(7) Emeklilik g\u00f6zetim merkezi, kay\u0131t kesinle\u015ftirmeyi m\u00fcteakip on i\u015f g\u00fcn\u00fc i\u00e7inde, ilgisine g\u00f6re kat\u0131l\u0131mc\u0131 veya \u00e7al\u0131\u015fan baz\u0131nda hesaplad\u0131\u011f\u0131 devlet katk\u0131s\u0131 bilgilerini ve 4\/B maddesi kapsam\u0131nda hesaplanan ek devlet katk\u0131s\u0131 bilgilerini ilgili \u015firkete, ayr\u0131ca \u015firket baz\u0131nda haz\u0131rlanan bu bilgileri i\u00e7eren hesap formlar\u0131n\u0131 Bakanl\u0131\u011fa g\u00f6nderir. Devlet katk\u0131s\u0131 bilgilerinin \u015firkete g\u00f6nderilmesini takip eden i\u015f g\u00fcn\u00fc, taahh\u00fct edilen devlet katk\u0131s\u0131 tutarlar\u0131 \u015firket taraf\u0131ndan taahh\u00fct hesab\u0131nda kay\u0131t alt\u0131na al\u0131n\u0131r. Hesap formlar\u0131nda yer alacak hususlar Bakanl\u0131k\u00e7a belirlenir.\u201d<\/p>\n

MADDE 5 \u2013\u00a0<\/b>Ayn\u0131 Y\u00f6netmeli\u011fin 4\/A maddesinin birinci f\u0131kras\u0131nda yer alan \u201c\u00c7al\u0131\u015fan\u0131n\u201d ibaresi \u201c\u00c7al\u0131\u015fan i\u00e7in\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, ayn\u0131 f\u0131krada yer alan \u201ccayma hakk\u0131n\u0131 kullanmamas\u0131 halinde, cayma hakk\u0131n\u0131n doldu\u011fu ay\u0131 takip eden hesap d\u00f6neminde,\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, ayn\u0131 f\u0131krada yer alan \u201c1000 TL tutar\u0131nda\u201d ibaresi \u201cba\u015flang\u0131\u00e7 d\u00f6neminin bitimini takip eden hesap d\u00f6neminde\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve ayn\u0131 maddeye a\u015fa\u011f\u0131daki \u00fc\u00e7\u00fcnc\u00fc f\u0131kra eklenmi\u015ftir.<\/span><\/p>\n

\u201c(3) B\u00fct\u00fcn sertifikalar\u0131n\u0131 sonland\u0131rmak suretiyle sistemden ayr\u0131lm\u0131\u015f olan \u00e7al\u0131\u015fan\u0131n yeniden sisteme\u00a0dahil<\/span>olmas\u0131 halinde, ba\u015flang\u0131\u00e7 devlet katk\u0131s\u0131 yeniden hesaplanmaz. Ancak ba\u015flang\u0131\u00e7 d\u00f6neminde cayma hakk\u0131n\u0131 kullanm\u0131\u015f olan bir \u00e7al\u0131\u015fan\u0131n sisteme yeniden\u00a0dahil<\/span>\u00a0olmas\u0131 durumunda, daha \u00f6nce ba\u015flang\u0131\u00e7 devlet katk\u0131s\u0131 hi\u00e7 hesaplanmam\u0131\u015f ise bu h\u00fck\u00fcm uygulanmaz.\u201d<\/p>\n

MADDE 6 \u2013\u00a0<\/b>Ayn\u0131 Y\u00f6netmeli\u011fin 4\/B maddesinin birinci f\u0131kras\u0131nda yer alan \u201c\u00e7al\u0131\u015fana,\u201d ibaresinden sonra gelmek \u00fczere \u201cy\u0131ll\u0131k gelir sigortas\u0131 s\u00f6zle\u015fmesinin akdedildi\u011fi tarihi takip eden devlet katk\u0131s\u0131 hesaplama d\u00f6neminde\u201d ibaresi eklenmi\u015f, ayn\u0131 f\u0131krada yer alan \u201ckapsam\u0131nda\u201d ibaresi \u201cuyar\u0131nca\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve ikinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c(2) Vefat veya mal\u00fbliyet d\u0131\u015f\u0131ndaki bir nedenle, on y\u0131l tamamlanmadan y\u0131ll\u0131k gelir sigortas\u0131n\u0131n sonland\u0131r\u0131lmas\u0131 halinde, yap\u0131lan ek devlet katk\u0131s\u0131 \u00f6demesi, Bakanl\u0131k\u00e7a belirlenen usul ve esaslara g\u00f6re, genel b\u00fct\u00e7eye gelir kaydedilmek \u00fczere Bakanl\u0131k hesaplar\u0131na \u00f6denir. \u00d6denmedi\u011fi veya eksik \u00f6dendi\u011fi tespit edilen tutarlar, \u00f6denmesi gereken tarihten itibaren\u00a021\/7\/1953<\/span>\u00a0tarihli ve 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunun<\/a><\/strong> 51 inci maddesinde belirtilen gecikme zamm\u0131 oran\u0131na g\u00f6re hesaplanan faiziyle birlikte 6183 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re tahsil edilmek \u00fczere Bakanl\u0131k\u00e7a yetkilendirilecek kurulu\u015f taraf\u0131ndan ilgilinin ba\u011fl\u0131 oldu\u011fu vergi dairesine bildirilir. Tahsil edilen tutarlar genel b\u00fct\u00e7eye gelir kaydedilir ve\u00a0tahsilata<\/span>\u00a0ili\u015fkin bilgi, vergi dairesince Bakanl\u0131\u011fa iletilir.\u201d<\/p>\n

MADDE 7 \u2013<\/b>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc c\u00fcmleleri y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, ikinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201c\u00f6dendi\u011fi\u201d ibaresinden sonra gelmek \u00fczere \u201cveya taahh\u00fct edildi\u011fi\u201d ibaresi eklenmi\u015f, be\u015finci ve alt\u0131nc\u0131 f\u0131kralar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c(2) Bir kat\u0131l\u0131mc\u0131n\u0131n s\u00f6zle\u015fmesini veya sertifikas\u0131n\u0131 sonland\u0131rarak sistemden ayr\u0131lmas\u0131 sonucunda hak edilmeyen devlet katk\u0131lar\u0131n\u0131n iade edilmesi ya da taahh\u00fct edilen tutarlar\u0131n\u0131n hesaptan \u00e7\u0131kar\u0131lmas\u0131, ayn\u0131 takvim y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fckte olan di\u011fer s\u00f6zle\u015fmeleri i\u00e7in devlet katk\u0131s\u0131 hesaplamas\u0131na esas kalan limitini art\u0131rmaz. Cayma i\u015flemine konu olan s\u00f6zle\u015fmeler i\u00e7in bu h\u00fck\u00fcm uygulanmaz.\u201d<\/p>\n

\u201c(5) Bir \u00e7al\u0131\u015fan i\u00e7in \u00f6denecek ek devlet katk\u0131s\u0131 hesaplamas\u0131na esas te\u015fkil eden birikim toplam\u0131, \u00e7al\u0131\u015fan\u0131n emeklilik hakk\u0131n\u0131 kulland\u0131\u011f\u0131 ayda ge\u00e7erli ayl\u0131k br\u00fct asgari \u00fccret tutar\u0131 ile sistemde kald\u0131\u011f\u0131 ay say\u0131s\u0131n\u0131n \u00e7arp\u0131m\u0131n\u0131 a\u015famaz.<\/p>\n

(6) A\u015fa\u011f\u0131da yer alan devlet katk\u0131lar\u0131ndan her birinin limiti ayr\u0131 olarak hesaplan\u0131r ve takip edilir:<\/p>\n

a) Kanunun ek 1 inci maddesi kapsam\u0131nda \u00f6denen devlet katk\u0131s\u0131,<\/p>\n

b) Kanunun ek 2\u00a0nci<\/span>\u00a0maddesi kapsam\u0131nda otomatik kat\u0131l\u0131m ile kurulan sertifikalar i\u00e7in hesaplanan devlet katk\u0131s\u0131,<\/p>\n

c) Kanunun ek 2\u00a0nci<\/span>\u00a0maddesi kapsam\u0131nda maktu olarak hesaplanan ba\u015flang\u0131\u00e7 devlet katk\u0131s\u0131,<\/p>\n

\u00e7) Kanunun ek 2\u00a0nci<\/span>\u00a0maddesi kapsam\u0131nda \u00f6denen nispi olarak hesaplanan ek devlet katk\u0131s\u0131.\u201d<\/p>\n

MADDE 8 \u2013\u00a0<\/b>Ayn\u0131 Y\u00f6netmeli\u011fin 6\u00a0nc\u0131<\/span>\u00a0maddesine birinci f\u0131kras\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki ikinci, \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc f\u0131kralar eklenmi\u015f ve di\u011fer f\u0131kra buna g\u00f6re tesels\u00fcl ettirilmi\u015f, mevcut ikinci f\u0131kras\u0131nda yer alan \u201ckat\u0131l\u0131mc\u0131lara ait\u201d ibaresinden sonra gelmek \u00fczere \u201cnakden \u00f6denen\u201d ibaresi eklenmi\u015ftir.<\/p>\n

\u201c(2) Taahh\u00fct edilen devlet katk\u0131s\u0131 tutarlar\u0131, \u00e7al\u0131\u015fan\u0131n taahh\u00fct hesab\u0131nda, taahh\u00fct edilen tutarlar\u0131n hak kazanma oranlar\u0131na g\u00f6re nakden \u00f6denecek k\u0131s\u0131mlar\u0131 ise \u00e7al\u0131\u015fan\u0131n nakit hesab\u0131nda takip edilir.<\/p>\n

(3) Sertifikan\u0131n sistemde bulundu\u011fu s\u00fcrenin;<\/p>\n

a) \u00dc\u00e7\u00fcnc\u00fc y\u0131l\u0131 ile alt\u0131nc\u0131 y\u0131l\u0131 aras\u0131nda, \u00e7al\u0131\u015fan\u0131n devlet katk\u0131s\u0131 hesab\u0131ndaki tutar\u0131n y\u00fczde seksen be\u015fi taahh\u00fct olarak kay\u0131t alt\u0131na al\u0131n\u0131r, y\u00fczde on be\u015fi nakit hesab\u0131na \u00f6denir,<\/p>\n

b) Alt\u0131nc\u0131 y\u0131l\u0131 ile onuncu y\u0131l\u0131 aras\u0131nda, \u00e7al\u0131\u015fan\u0131n devlet katk\u0131s\u0131 hesab\u0131ndaki tutar\u0131n y\u00fczde altm\u0131\u015f be\u015fi taahh\u00fct olarak kay\u0131t alt\u0131na al\u0131n\u0131r, y\u00fczde otuz be\u015fi nakit hesab\u0131na \u00f6denir,<\/p>\n

c) Onuncu y\u0131l\u0131ndan itibaren, \u00e7al\u0131\u015fan\u0131n devlet katk\u0131s\u0131 hesab\u0131ndaki tutar\u0131n y\u00fczde k\u0131rk\u0131 taahh\u00fct olarak kay\u0131t alt\u0131na al\u0131n\u0131r, y\u00fczde altm\u0131\u015f\u0131 nakit hesab\u0131na \u00f6denir.<\/p>\n

(4) Sertifikan\u0131n emeklilik hakk\u0131n\u0131n kullan\u0131larak ya da vefat veya maluliyet nedeniyle sonland\u0131r\u0131lmas\u0131 halinde ise \u00e7al\u0131\u015fan\u0131n devlet katk\u0131s\u0131 hesab\u0131ndaki tutar\u0131n tamam\u0131 nakit hesab\u0131na \u00f6denir. Hesaplamalar, her bir sertifika i\u00e7in ayr\u0131\u00a0ayr\u0131<\/span>\u00a0yap\u0131l\u0131r.\u201d<\/p>\n

MADDE 9 \u2013<\/b>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 7\u00a0nci<\/span>\u00a0maddesinin birinci f\u0131kras\u0131nda yer alan \u201cdevlet katk\u0131s\u0131\u201d ibarelerinden sonra gelmek \u00fczere \u201cveya nakit\u201d ibareleri ve ayn\u0131 f\u0131kraya ikinci c\u00fcmle olarak \u201cBu aktar\u0131m ile birlikte, devlet katk\u0131s\u0131na ili\u015fkin t\u00fcm veriler de yeni \u015firkete iletilir.\u201d c\u00fcmlesi eklenmi\u015ftir.<\/p>\n

MADDE 10 \u2013\u00a0<\/b>Ayn\u0131 Y\u00f6netmeli\u011fin 8 inci maddesinin birinci f\u0131kras\u0131nda yer alan \u201cya da \u00e7al\u0131\u015fan\u0131n\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, \u201cs\u00f6zle\u015fmesini\u201d ibaresinden sonra gelmek \u00fczere \u201cveya sertifikas\u0131n\u0131\u201d ibaresi eklenmi\u015f, \u201chak kazan\u0131lan tutarlar\u201d ibaresinden sonra gelmek \u00fczere \u201cveya nakit hesab\u0131ndaki tutarlar\u201d ibaresi eklenmi\u015f, ikinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n son c\u00fcmlesinde yer alan \u201ctalebinin\u201d ibaresi \u201ctalebini en ge\u00e7\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, be\u015finci f\u0131kras\u0131nda yer alan \u201cilgili tutar\u0131\u201d ibaresi \u201cnakde d\u00f6nen tutarlar\u0131, virg\u00fclden sonra yukar\u0131 do\u011fru en yak\u0131n iki haneli tutara yuvarlayarak\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

\u201c(2) Emeklilik hakk\u0131 kazan\u0131lm\u0131\u015f olmakla birlikte bu hak kullan\u0131lmadan ya da vefat veya mal\u00fbliyet d\u0131\u015f\u0131ndaki bir nedenle s\u00f6zle\u015fmenin veya sertifikan\u0131n sonlanmas\u0131 halinde, \u00e7al\u0131\u015fanlara taahh\u00fct edilen devlet katk\u0131s\u0131 tutarlar\u0131 \u015firketlerce devlet katk\u0131s\u0131 hesab\u0131ndan \u00e7\u0131kar\u0131l\u0131r, Kanunun ek 1 inci maddesine g\u00f6re devlet katk\u0131s\u0131 hesab\u0131ndaki hak kazan\u0131lmayan tutarlar ise genel b\u00fct\u00e7eye gelir kaydedilmek \u00fczere a\u015fa\u011f\u0131da belirtilen i\u015flemler takip edilerek iade edilir.\u201d<\/span><\/p>\n

MADDE 11 \u2013\u00a0<\/b>Ayn\u0131 Y\u00f6netmeli\u011fin 9 uncu maddesi ba\u015fl\u0131\u011f\u0131 ile birlikte a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cHaks\u0131z veya erken yap\u0131lan \u00f6demelere ili\u015fkin i\u015flemler<\/b><\/p>\n

MADDE 9 \u2013<\/b>\u00a0(1) \u015eirketler, devlet katk\u0131s\u0131na esas te\u015fkil eden katk\u0131 paylar\u0131n\u0131n do\u011fru hesaplanmas\u0131 ve kendi altyap\u0131 ve operasyonlar\u0131ndan kaynaklanan hatalar\u0131n \u00f6nlenmesi i\u00e7in gerekli tedbirleri al\u0131r.<\/p>\n

(2) Haks\u0131z olarak \u00f6dendi\u011fi tespit edilen devlet katk\u0131s\u0131, \u00f6deme tarihinden itibaren 6183 say\u0131l\u0131 Kanunun 51 inci maddesinde belirtilen gecikme zamm\u0131 oran\u0131na g\u00f6re hesaplanan faiziyle birlikte 6183 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re tahsil edilmek \u00fczere emeklilik g\u00f6zetim merkezi taraf\u0131ndan ilgili \u015firketin ba\u011fl\u0131 oldu\u011fu vergi dairesine ve \u015firkete ayl\u0131k olarak bildirilir.<\/p>\n

(3) Taahh\u00fct edilen devlet katk\u0131s\u0131n\u0131n haks\u0131z olarak hesapland\u0131\u011f\u0131 tespit edilen k\u0131sm\u0131, ilgili hesaptan \u00e7\u0131kar\u0131l\u0131r. S\u00f6z konusu tutarlar\u0131n nakit hesab\u0131na nakden \u00f6denen k\u0131sm\u0131na ili\u015fkin olarak ikinci f\u0131kradaki s\u00fcre\u00e7 i\u015fletilir.<\/p>\n

(4) \u015eirketler, emeklilik g\u00f6zetim merkezi taraf\u0131ndan, ikinci f\u0131kra kapsam\u0131nda vergi dairesine bildirilen tutarlar\u0131n vergi dairesine \u00f6denmesine ili\u015fkin bilgileri, ayl\u0131k olarak emeklilik g\u00f6zetim merkezine g\u00f6nderir.<\/p>\n

(5) Kendisine haks\u0131z olarak devlet katk\u0131s\u0131 \u00f6dendi\u011fi veya taahh\u00fct edildi\u011fi tespit edilen bir kat\u0131l\u0131mc\u0131ya ait devlet katk\u0131s\u0131, mutabakat belgesi ekinde yer alan veriler uyar\u0131nca s\u00f6zle\u015fmesinin veya sertifikas\u0131n\u0131n en son bulundu\u011fu \u015firket taraf\u0131ndan, ilgili fon paylar\u0131 sat\u0131larak kat\u0131l\u0131mc\u0131n\u0131n hesab\u0131ndan geri al\u0131n\u0131r veya taahh\u00fct hesab\u0131ndan \u00e7\u0131kar\u0131l\u0131r.<\/p>\n

(6) Haks\u0131z \u00f6dendi\u011fi tespit edilen devlet katk\u0131s\u0131 tutarlar\u0131ndan, kat\u0131l\u0131mc\u0131n\u0131n devlet katk\u0131s\u0131 hesab\u0131ndan geri al\u0131nmadan s\u00f6zle\u015fmenin veya sertifikan\u0131n sonlanmas\u0131 durumunda Bakanl\u0131\u011fa \u00f6denmi\u015f olan tutarlar i\u00e7in onuncu maddenin birinci f\u0131kras\u0131 kapsam\u0131nda i\u015flem yap\u0131l\u0131r.<\/p>\n

(7) Erken \u00f6denen devlet katk\u0131s\u0131 tutarlar\u0131na, devlet katk\u0131s\u0131n\u0131n Bakanl\u0131k\u00e7a fiilen \u00f6dendi\u011fi tarih ile \u00f6denmesi gereken tarih aras\u0131ndaki s\u00fcre i\u00e7in emeklilik g\u00f6zetim merkezi taraf\u0131ndan 6183 say\u0131l\u0131 Kanunun 51 inci maddesinde belirtilen gecikme zamm\u0131 oran\u0131 esas al\u0131narak gecikme bedeli hesaplan\u0131r.\u00a0Hesaplanan tutar, devlet katk\u0131s\u0131n\u0131n Bakanl\u0131k\u00e7a \u00f6denmesi gereken tarihten \u015firketin vergi dairesine \u00f6deme yapt\u0131\u011f\u0131 tarihe kadar 6183 say\u0131l\u0131 Kanunun 51 inci maddesinde belirtilen gecikme zamm\u0131 oran\u0131na g\u00f6re hesaplanan faiziyle birlikte 6183 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re tahsil edilmek \u00fczere emeklilik g\u00f6zetim merkezi taraf\u0131ndan ilgili \u015firketin ba\u011fl\u0131 oldu\u011fu vergi dairesine ve \u015firkete ayl\u0131k olarak bildirilir.\u201d<\/span><\/p>\n

MADDE 12 \u2013\u00a0<\/b>Ayn\u0131 Y\u00f6netmeli\u011fin 10 uncu maddesi ba\u015fl\u0131\u011f\u0131 ile birlikte a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cFazla veya yersiz \u00f6demelerin iadesi<\/b><\/p>\n

MADDE 10 \u2013<\/b>\u00a0(1) Bakanl\u0131k hesab\u0131na \u015firketlerce yap\u0131lan fazla veya yersiz \u00f6demeler Bakanl\u0131k\u00e7a iade edilir. Bu tutarlar i\u00e7in faiz \u00f6denmez. Bu konudaki esas ve usuller Bakanl\u0131k\u00e7a belirlenir.\u201d<\/p>\n

MADDE 13 \u2013<\/b>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 11 inci maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, ikinci f\u0131kras\u0131nda yer alan \u201c(1) ve (2) numaral\u0131\u201d ibaresi \u201c(2) ve (3) numaral\u0131\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cger\u00e7ekle\u015ftirilen ters repo\u201d ibaresinden sonra gelmek \u00fczere \u201c,\u00a0vaad<\/span>\u201d ibaresi ve \u201cfon varl\u0131klar\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201cTakasbank<\/span>\u00a0ve\/veya yurt i\u00e7i\u201d ibaresi eklenmi\u015f, \u201cpiyasas\u0131nda\u201d ibaresi \u201cpiyasas\u0131 i\u015flemlerinde\u201d olarak de\u011fi\u015ftirilmi\u015f ve ayn\u0131 f\u0131kradaki \u201cbirini\u201d ibaresi \u201cbe\u015fini\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, be\u015finci f\u0131kras\u0131n\u0131n (a) bendinde yer alan \u201c\u00fc\u00e7\u00fcn\u00fc\u201d ibaresi \u201calt\u0131s\u0131n\u0131\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c(1) \u015eirket, m\u00fcnhas\u0131ran devlet katk\u0131s\u0131n\u0131n yat\u0131r\u0131ma y\u00f6nlendirilmesi amac\u0131yla a\u015fa\u011f\u0131da belirtilen\u00a0portf\u00f6y\u00a0<\/span>s\u0131n\u0131rlamalar\u0131na uyan, kendisi taraf\u0131ndan veya ba\u015fka bir emeklilik \u015firketince kurulmu\u015f bir fon tan\u0131mlar. \u015eirket, faiz i\u00e7ermeyen yat\u0131r\u0131m ara\u00e7lar\u0131na y\u00f6nelik tercihte bulunan kat\u0131l\u0131mc\u0131lar i\u00e7in ayr\u0131 bir fon tan\u0131mlayabilir, faiz i\u00e7ermeyen yat\u0131r\u0131m ara\u00e7lar\u0131na y\u00f6nelik tercihte bulunan \u00e7al\u0131\u015fanlar i\u00e7in ise her hal\u00fckarda ayr\u0131 bir fon tan\u0131mlar. Nakden \u00f6denen devlet katk\u0131lar\u0131n\u0131n;<\/p>\n

a) Asgari y\u00fczde yetmi\u015fi, ilgisine g\u00f6re Bakanl\u0131k\u00e7a veya Hazine M\u00fcste\u015farl\u0131\u011f\u0131 Varl\u0131k Kiralama \u015eirketlerince ihra\u00e7 edilen T\u00fcrk Liras\u0131 cinsinden bor\u00e7lanma ara\u00e7lar\u0131nda, gelir ortakl\u0131\u011f\u0131 senetlerinde veya kira sertifikalar\u0131nda,<\/p>\n

b) Azami y\u00fczde otuzu T\u00fcrk Liras\u0131 cinsinden;<\/p>\n

1) Mevduatta, kat\u0131lma hesab\u0131nda,<\/p>\n

2) Borsada i\u015flem g\u00f6rmesi kayd\u0131yla bankalar taraf\u0131ndan \u00e7\u0131kar\u0131lan bor\u00e7lanma ara\u00e7lar\u0131nda, kaynak kurulu\u015fu bankalar olan varl\u0131k kiralama \u015firketlerince ihra\u00e7 edilen kira sertifikalar\u0131nda veya Sermaye Piyasas\u0131 Kurulu taraf\u0131ndan yetkilendirilmi\u015f derecelendirme kurulu\u015flar\u0131 taraf\u0131ndan yat\u0131r\u0131m yap\u0131labilir seviyeye denk gelen derecelendirme notuna sahip teminatl\u0131 menkul k\u0131ymetler ile varl\u0131k veya ipote\u011fe dayal\u0131 menkul k\u0131ymetlerde,<\/p>\n

3) B\u0130ST 100 endeksinde veya Borsa \u0130stanbul A.\u015e. taraf\u0131ndan hesaplanan kat\u0131l\u0131m endekslerinde yer alan hisse senetlerinde<\/p>\n

de\u011ferlendirilir<\/span>.\u201d<\/p>\n

MADDE 14 \u2013<\/b>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 12\u00a0nci<\/span>\u00a0maddesinin birinci f\u0131kras\u0131nda yer alan \u201cEmeklilik s\u00f6zle\u015fmesinin\u201d ibaresi \u201cS\u00f6zle\u015fmenin veya sertifikan\u0131n\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, ayn\u0131 f\u0131kradaki \u201ctutarlar\u0131n\u0131n\u201d ibaresi \u201ctutar\u0131n\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, ikinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201cemeklilik s\u00f6zle\u015fmesinin\u201d ibaresi \u201cs\u00f6zle\u015fmenin\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve ayn\u0131 f\u0131kran\u0131n ikinci c\u00fcmlesinde yer alan \u201cemeklilik s\u00f6zle\u015fmesi\u201d ibaresi \u201cs\u00f6zle\u015fme\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 15 \u2013<\/b>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 13 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131nda yer alan \u201cs\u00f6zle\u015fme\u201d ibaresinden sonra gelmek \u00fczere \u201cveya sertifika\u201d ibaresi eklenmi\u015f, d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, be\u015finci f\u0131kras\u0131nda yer alan \u201ckusur\u201d ibaresinden sonra gelmek \u00fczere \u201c, hata\u201d ibaresi eklenmi\u015f ve ayn\u0131 maddeye a\u015fa\u011f\u0131daki yedinci f\u0131kra eklenmi\u015ftir.<\/p>\n

\u201c(4) Bakanl\u0131\u011f\u0131n ilgili harcama birimi, sadece, devlet katk\u0131s\u0131n\u0131n hesap formunda bildirilen tutar\u0131n\u0131n b\u00fct\u00e7e tertibine uygun olarak \u00f6denmesinden, \u00f6denek \u00fcst\u00fc \u00f6deme yap\u0131lmamas\u0131ndan ve \u00f6demenin do\u011fru muhasebe hesaplar\u0131ndan yap\u0131lmas\u0131ndan sorumludur.\u201d<\/p>\n

\u201c(7) 5901 say\u0131l\u0131 Kanunun 28 inci maddesi kapsam\u0131ndaki kat\u0131l\u0131mc\u0131lar i\u00e7in \u015firketin devlet katk\u0131s\u0131na ili\u015fkin sorumlulu\u011fu, ilgililerin durumlar\u0131n\u0131 tevsik eden belgelerini \u015firkete ibraz etti\u011fi tarih itibar\u0131yla ba\u015flar.\u201d<\/p>\n

MADDE 16 \u2013<\/b>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 14 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan \u201cteyid<\/span>\u201d ibaresi \u201cteyit\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, ayn\u0131 maddedeki \u201cveya \u00e7al\u0131\u015fana\u201d ve \u201cveya \u00e7al\u0131\u015fan\u0131n\u201d ibareleri y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 17 \u2013\u00a0<\/b>Ayn\u0131 Y\u00f6netmeli\u011fin ge\u00e7ici 2\u00a0nci<\/span>\u00a0maddesi ba\u015fl\u0131\u011f\u0131 ile birlikte a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cFazla veya yersiz \u00f6denen tutarlar\u0131n iadesi<\/b><\/p>\n

GE\u00c7\u0130C\u0130 MADDE 2 \u2013\u00a0<\/b>(1)\u00a01\/1\/2013<\/span>\u00a0ile bu maddenin y\u00fcr\u00fcrl\u00fck tarihi aras\u0131nda, Bakanl\u0131k hesab\u0131na \u015firketlerce yap\u0131lan \u00f6demelerden, emeklilik g\u00f6zetim merkezi taraf\u0131ndan, \u015firketlerce iletilen veri \u00fczerinden, yap\u0131lan incelemenin sonucunda fazla veya yersiz \u00f6dendi\u011fi tespit edilenler, s\u00f6z konusu incelemenin sonucu ile birlikte \u015firketlerce Bakanl\u0131\u011fa ba\u015fvuruda bulunulmas\u0131 halinde bir defaya mahsus olmak \u00fczere tek seferde Bakanl\u0131k\u00e7a iade edilir. Bu \u00f6demeler, s\u00f6z konusu iade \u00f6demeleri i\u00e7in Bakanl\u0131k b\u00fct\u00e7esine ayr\u0131ca konulan b\u00fct\u00e7e tertibindeki \u00f6denekten kar\u015f\u0131lan\u0131r. Fazladan \u00f6denen tutarlar i\u00e7in faiz \u00f6denmez. Bu konudaki esas ve usuller Bakanl\u0131k\u00e7a belirlenir.\u201d<\/p>\n

MADDE 18 \u2013\u00a0<\/b>Ayn\u0131 Y\u00f6netmeli\u011fin ge\u00e7ici 4 \u00fcnc\u00fc maddesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki ge\u00e7ici maddeler eklenmi\u015ftir.<\/p>\n

\u201cErken \u00f6denen devlet katk\u0131s\u0131 tutarlar\u0131<\/b><\/p>\n

GE\u00c7\u0130C\u0130 MADDE 5 \u2013\u00a0<\/b>(1)\u00a01\/1\/2013<\/span>\u00a0\u2013 27\/1\/2017 tarihleri aras\u0131nda, erken \u00f6denen devlet katk\u0131s\u0131 tutarlar\u0131 i\u00e7in de 9 uncu madde kapsam\u0131nda i\u015flem yap\u0131l\u0131r.<\/p>\n

(2)\u00a01\/1\/2013<\/span>\u00a0\u2013 27\/1\/2017 tarihleri aras\u0131nda, erken \u00f6denen devlet katk\u0131s\u0131 tutarlar\u0131ndan, haks\u0131z olarak \u00f6denen devlet katk\u0131s\u0131 kapsam\u0131nda vergi dairesine \u00f6denenler i\u00e7in ayr\u0131ca bir i\u015flem yap\u0131lmaz.<\/p>\n

Ba\u015flang\u0131\u00e7 devlet katk\u0131s\u0131<\/b><\/p>\n

GE\u00c7\u0130C\u0130 MADDE 6 \u2013<\/b>\u00a0(1) Bu maddenin y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nce, ba\u015flang\u0131\u00e7 d\u00f6neminde cayma hakk\u0131n\u0131 kullanm\u0131\u015f ve sonradan yeniden sisteme\u00a0dahil<\/span>\u00a0olmu\u015f bir \u00e7al\u0131\u015fan i\u00e7in daha \u00f6nce ba\u015flang\u0131\u00e7 devlet katk\u0131s\u0131 hi\u00e7 hesaplanmam\u0131\u015f ise bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihi takip eden \u00fc\u00e7\u00fcnc\u00fc devlet katk\u0131s\u0131 hesaplama d\u00f6neminde, madde 4\/A kapsam\u0131nda, ba\u015flang\u0131\u00e7 devlet katk\u0131s\u0131 hesaplan\u0131r.\u201d<\/p>\n

MADDE 19 \u2013\u00a0<\/b>Ayn\u0131 Y\u00f6netmeli\u011fin 19 uncu maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cMADDE 19 \u2013<\/b>\u00a0(1) Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.\u201d<\/p>\n

MADDE 20 \u2013\u00a0<\/b>Bu Y\u00f6netmelikte yer alan \u201cM\u00fcste\u015farl\u0131k\u00e7a\u201d ibareleri \u201cBakanl\u0131k\u00e7a\u201d, \u201cM\u00fcste\u015farl\u0131k\u201d ibareleri \u201cBakanl\u0131k\u201d, \u201cM\u00fcste\u015farl\u0131\u011fa\u201d ibareleri \u201cBakanl\u0131\u011fa\u201d ve \u201cM\u00fcste\u015farl\u0131\u011f\u0131n\u201d ibareleri \u201cBakanl\u0131\u011f\u0131n\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 21 \u2013\u00a0<\/b>Bu Y\u00f6netmelik yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 22 \u2013<\/b>\u00a0Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"

5\/2\/2016\u00a0tarihli ve 29615 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Bireysel Emeklilik Sisteminde Devlet Katk\u0131s\u0131 Hakk\u0131nda Y\u00f6netmeli\u011fin 1 inci maddesinin birinci f\u0131kras\u0131nda yer alan \u201csisteminde kat\u0131l\u0131mc\u0131lar\u0131n ya da \u00e7al\u0131\u015fanlar\u0131n\u201d ibaresi \u201csistemindeki kat\u0131l\u0131mc\u0131lar\u0131n\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, \u201ckar\u015f\u0131l\u0131k olarak \u00f6denecek\u201d ibaresinden sonra gelmek \u00fczere \u201cveya taahh\u00fct edilecek\u201d ibaresi ve \u201chaks\u0131z\u201d ibaresinden sonra gelmek \u00fczere \u201cveya erken\u201d ibaresi eklenmi\u015ftir.<\/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-12854","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/12854","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=12854"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/12854\/revisions"}],"predecessor-version":[{"id":12855,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/12854\/revisions\/12855"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=12854"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=12854"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=12854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}