{"id":15875,"date":"2021-06-04T13:45:14","date_gmt":"2021-06-04T13:45:14","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=15875"},"modified":"2021-06-04T13:45:14","modified_gmt":"2021-06-04T13:45:14","slug":"sgk-genelgesi-2021-18-2018-8-sayili-genelge-degisikligi","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2021\/06\/sgk-genelgesi-2021-18-2018-8-sayili-genelge-degisikligi\/","title":{"rendered":"SGK Genelgesi 2021\/18 \u2013 2018\/8 say\u0131l\u0131 Genelge De\u011fi\u015fikli\u011fi"},"content":{"rendered":"

\"\"<\/a>SGK Genelgesi 2021\/18 T.C. SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI Sigorta Primleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Say\u0131 : 41481264-207.02-E.25376630 Tarih: 27.05.2021 Konu…<\/p>\n

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SGK Genelgesi 2021\/18 \u2013 2018\/8 say\u0131l\u0131 Genelge De\u011fi\u015fikli\u011fi<\/strong><\/p>\n

Tarih:\u00a0
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SGK Genelgesi 2021\/18<\/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 : 41481264-207.02-E.25376630<\/p>\n

Tarih: 27.05.2021<\/p>\n

Konu : 2018\/8 say\u0131l\u0131 Genelge De\u011fi\u015fikli\u011fi<\/p>\n

GENELGE<\/p>\n

2021\/18<\/p>\n

3294 say\u0131l\u0131 Sosyal Yard\u0131mla\u015fma ve Dayan\u0131\u015fmay\u0131 Te\u015fvik Kanununun<\/a><\/strong>\u00a0Ek 5 maddesinde yer alan sigorta primi deste\u011fine ili\u015fkin usul ve esaslar 15\/2\/2018 tarihli ve\u00a02018\/8 say\u0131l\u0131 Genelgede<\/a><\/strong>\u00a0a\u00e7\u0131klanm\u0131\u015f olup, bu Genelgede yap\u0131lan de\u011fi\u015fiklikler a\u015fa\u011f\u0131da belirtilmi\u015ftir.<\/p>\n

1- 2018\/8 say\u0131l\u0131 Genelgenin \u201c3- Sigorta Primi Deste\u011finden Yararlanma S\u00fcresi\u201d ba\u015fl\u0131kl\u0131 maddesinde yer alan \u00f6rnek 1 ve \u00f6rnek 2 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u00d6rnek 1<\/strong>: Ek 5 inci maddede \u00f6ng\u00f6r\u00fclen \u015fartlara sahip (A) sigortal\u0131s\u0131n\u0131n, 23\/7\/2016 tarihinde i\u015fe al\u0131nd\u0131\u011f\u0131 varsay\u0131ld\u0131\u011f\u0131nda, kanunda aran\u0131lan \u015fartlar sa\u011flanmak kayd\u0131yla (A) sigortal\u0131s\u0131na ili\u015fkin sigorta primi i\u015fveren hissesinin tamam\u0131 2016\/Temmuz ila 2017\/Haziran d\u00f6nemleri aras\u0131nda ilgili Bakanl\u0131k taraf\u0131ndan kar\u015f\u0131lanacakt\u0131r.<\/em><\/p>\n

\u00d6rnek 2<\/strong>: Nakd\u00ee d\u00fczenli sosyal yard\u0131mdan yararlanmakta olan hanede ikamet eden ve (Z) Limited \u015eirketi ile (Y) A.\u015e. i\u015fyerlerinde \u00e7al\u0131\u015fmaya ba\u015flayan (A) sigortal\u0131s\u0131n\u0131n bu i\u015fyerlerine giri\u015f ve \u00e7\u0131k\u0131\u015f tarihlerinin a\u015fa\u011f\u0131daki gibi oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda,<\/em><\/p>\n\n\n\n\n\n
(A) Sigortal\u0131s\u0131<\/strong><\/em><\/td>\n\u0130\u015fe Giri\u015f Tarihi<\/strong><\/em><\/td>\n\u0130\u015ften Ayr\u0131l\u0131\u015f Tarihi<\/strong><\/em><\/td>\n<\/tr>\n
(Z) Ltd. \u015eti.<\/em><\/td>\n20\/09\/2016<\/em><\/td>\n03\/10\/2016<\/em><\/td>\n<\/tr>\n
(Y) A.\u015e.<\/em><\/td>\n14\/12\/2016<\/em><\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(A) sigortal\u0131s\u0131ndan dolay\u0131 (Z) Limited \u015eirketi 2016\/Eyl\u00fcl, Ekim aylar\u0131nda; (Y) Anonim \u015eirketi ise 2016\/Aral\u0131k, 2017\/Ocak, \u015eubat, Mart, Nisan, May\u0131s, Haziran, Temmuz, A\u011fustos, Eyl\u00fcl aylar\u0131nda, 3294 say\u0131l\u0131 Kanunun Ek 5 inci maddesinde yer alan \u015fartlar\u0131 sa\u011flamak kayd\u0131yla bu destekten yararlanabilecektir.<\/em><\/p>\n

2- 2018\/8 say\u0131l\u0131 Genelgenin \u201c5- Alt \u0130\u015fvereni Bulunan \u0130\u015fyerleri ve Alt \u0130\u015fverenlerle \u0130lgili \u0130\u015flemler \u201d ba\u015fl\u0131kl\u0131 maddesi a\u015fa\u011f\u0131daki gibi de\u011fi\u015ftirilmi\u015ftir.<\/strong><\/p>\n

\u201d 3294 say\u0131l\u0131 Kanunun Ek 5 inci maddesinde yer alan sigorta primi deste\u011finden alt i\u015fverenlerce \u00e7al\u0131\u015ft\u0131r\u0131lan ve kapsama giren sigortal\u0131lardan dolay\u0131 da yararlan\u0131labilecektir.<\/em><\/p>\n

Ancak, kapsama giren sigortal\u0131lardan dolay\u0131 s\u00f6z konusu destekten yararlan\u0131labilmesi i\u00e7in,<\/em><\/p>\n

\u2013 As\u0131l i\u015fverenin, hem kendi \u00e7al\u0131\u015ft\u0131rm\u0131\u015f oldu\u011fu sigortal\u0131lardan hem de alt i\u015fverenlerin \u00e7al\u0131\u015ft\u0131rm\u0131\u015f oldu\u011fu sigortal\u0131lardan kaynaklanan; her bir alt i\u015fverenin ise yaln\u0131zca kendi \u00e7al\u0131\u015ft\u0131rm\u0131\u015f oldu\u011fu sigortal\u0131lardan kaynaklanan yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi ve idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131n bulunmamas\u0131,<\/em><\/p>\n

\u2013 As\u0131l i\u015fverenin destek kapsam\u0131nda i\u015fe ald\u0131\u011f\u0131 sigortal\u0131n\u0131n, sadece as\u0131l i\u015fverenin bildirdi\u011fi sigortal\u0131lar dikkate al\u0131narak hesaplanan ortalama sigortal\u0131 say\u0131s\u0131na; her bir alt i\u015fverenin destek kapsam\u0131nda i\u015fe ald\u0131\u011f\u0131 sigortal\u0131n\u0131n da her bir alt i\u015fverenin yaln\u0131zca kendi bildirdi\u011fi sigortal\u0131lar dikkate al\u0131narak hesaplanan ortalama sigortal\u0131 say\u0131s\u0131na ilave olmas\u0131 ve 3294 say\u0131l\u0131 Kanunun Ek 5 inci maddesinde yer alan di\u011fer \u015fartlar\u0131 sa\u011flamas\u0131 gerekmektedir.<\/em><\/p>\n

Gerek ortalama sigortal\u0131 say\u0131s\u0131 gerekse destekten yararlan\u0131lacak aydaki toplam sigortal\u0131 say\u0131s\u0131 as\u0131l i\u015fveren ve alt i\u015fveren i\u00e7in ayr\u0131 ayr\u0131 hesaplanacak olup, ortalama sigortal\u0131 say\u0131s\u0131 bu genelgenin 2.1 nolu b\u00f6l\u00fcm\u00fcn\u00fcn (e) ba\u015fl\u0131kl\u0131 k\u0131sm\u0131nda belirtildi\u011fi \u015fekilde hesaplanacakt\u0131r.<\/em><\/p>\n

\u00d6rnek 1: Destek kapsam\u0131na giren (Z) Limited \u015eirketinin 25\/4\/2018 tarihinde sigortal\u0131 Elifi, (1) nolu alt i\u015fvereninin 13\/4\/2018 tarihinde sigortal\u0131 Metin\u2019i i\u015fe ald\u0131\u011f\u0131, as\u0131l i\u015fveren ve 1 nolu alt i\u015fveren taraf\u0131ndan 2017 y\u0131l\u0131nda Kuruma bildirilmi\u015f sigortal\u0131 say\u0131s\u0131n\u0131n ve ayn\u0131 y\u0131la ili\u015fkin ayl\u0131k prim ve hizmet belgesi verilmi\u015f ay say\u0131s\u0131n\u0131n a\u015fa\u011f\u0131da belirtildi\u011fi \u015fekilde oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda;<\/em><\/p>\n\n\n\n\n\n
\u0130\u015fveren<\/strong><\/em><\/td>\nKuruma bildirilen sigortal\u0131 say\u0131s\u0131<\/strong><\/em><\/td>\nAyl\u0131k prim ve hizmet belgesi verilmi\u015f ay say\u0131s\u0131<\/strong><\/em><\/td>\n<\/tr>\n
As\u0131l \u0130\u015fveren<\/em><\/td>\n96<\/em><\/td>\n12<\/em><\/td>\n<\/tr>\n
(1) Nolu Alt \u0130\u015fveren<\/em><\/td>\n36<\/em><\/td>\n9<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u2013 As\u0131l i\u015fverenin 2017 y\u0131l\u0131nda Kuruma bildirim yap\u0131lan ay say\u0131s\u0131n\u0131n (12), bu y\u0131lda \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131 say\u0131s\u0131n\u0131n ise (96) olmas\u0131 nedeniyle sigortal\u0131 Elif i\u00e7in hesaplanan ortalama sigortal\u0131 say\u0131s\u0131 96\/12=8 olaca\u011f\u0131ndan, sigortal\u0131 Elif i\u00e7in (9) ve \u00fczerinde sigortal\u0131 bildirimi yap\u0131lan aylarda<\/em><\/p>\n

-(1) nolu alt i\u015fverenin 2017 y\u0131l\u0131nda Kuruma bildirim yap\u0131lan ay say\u0131s\u0131n\u0131n (9), bu y\u0131lda \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131 say\u0131s\u0131n\u0131n ise (36) olmas\u0131 nedeniyle sigortal\u0131 Metin i\u00e7in hesaplanan ortalama sigortal\u0131 say\u0131s\u0131 36\/9=4 olaca\u011f\u0131ndan, sigortal\u0131 Metin i\u00e7in (5) ve \u00fczerinde sigortal\u0131 bildirimi yap\u0131lan aylarda,<\/em><\/p>\n

3294 say\u0131l\u0131 Kanunun Ek 5 inci maddesinde belirtilen di\u011fer \u015fartlar sa\u011flanmak kayd\u0131yla bu destekten yararlan\u0131labilecektir.<\/em><\/p>\n

Bilgi edinilmesi ve gere\u011fini rica ederim.<\/p>\n

\u0130smail YILMAZ<\/strong><\/p>\n

Kurum Ba\u015fkan V.<\/p>\n

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\u00a0<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

SGK Genelgesi 2021\/18 T.C. SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI Sigorta Primleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Say\u0131 : 41481264-207.02-E.25376630 Tarih: 27.05.2021 Konu…  <\/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-15875","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15875","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=15875"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15875\/revisions"}],"predecessor-version":[{"id":15876,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15875\/revisions\/15876"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=15875"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=15875"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=15875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}