{"id":16310,"date":"2021-10-19T13:32:48","date_gmt":"2021-10-19T13:32:48","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=16310"},"modified":"2021-10-19T13:32:48","modified_gmt":"2021-10-19T13:32:48","slug":"hangi-durumlarda-odenen-sigorta-primleri-geri-alinabilir","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2021\/10\/hangi-durumlarda-odenen-sigorta-primleri-geri-alinabilir\/","title":{"rendered":"Hangi Durumlarda \u00d6denen Sigorta Primleri Geri Al\u0131nabilir?"},"content":{"rendered":"

\"\"<\/a>Hangi Durumlarda \u00d6denen Sigorta Primleri Geri Al\u0131nabilir S\u0130GORTA PR\u0130M \u0130ADE \u0130\u015eLEMLER\u0130; \u00d6zel veya kamu i\u015fverenleri \u00e7al\u0131\u015ft\u0131rd\u0131klar\u0131 i\u015f\u00e7i veya memurlar i\u00e7…<\/p>\n

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Hangi Durumlarda \u00d6denen Sigorta Primleri Geri Al\u0131nabilir?<\/strong><\/p>\n

Tarih:\u00a0
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Hangi Durumlarda \u00d6denen Sigorta Primleri Geri Al\u0131nabilir<\/h4>\n
\u00a0<\/div>\n
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\u00d6ZET:<\/strong><\/p>\n

5510 say\u0131l\u0131 Kanunun 4\/1- (a), (b) ve (c) kapsam\u0131nda sigortal\u0131l\u0131k stat\u00fcs\u00fcnden kaynaklanan \u00e7al\u0131\u015fmalardan dolay\u0131 sigortal\u0131lar\u0131n ve i\u015fverenlerinin \u00f6dedikleri sigorta primleri a\u015fa\u011f\u0131daki durumlar\u0131n varl\u0131\u011f\u0131 halinde geri al\u0131nabilir.<\/p>\n

1) 5510 say\u0131l\u0131 kanunun 4-1\/ (a) ve (b) bentleri kapsam\u0131ndaki sigortal\u0131lar ile 5510 say\u0131l\u0131 Kanuna g\u00f6re ilk defa (c) bendi kapsam\u0131nda sigortal\u0131 olanlardan, herhangi bir nedenle \u00e7al\u0131\u015ft\u0131\u011f\u0131 i\u015ften ayr\u0131lan veya i\u015fyerini kapatan ve ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 ba\u011flanmas\u0131 i\u00e7in gerekli ya\u015f \u015fart\u0131n\u0131 doldurdu\u011fu halde mal\u00fbll\u00fck ve ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 ba\u011flanmas\u0131na hak kazanamayan sigortal\u0131ya, 4\/1 (a) ve (c) bentleri kapsam\u0131nda ise kendi ad\u0131na bildirilen, (b) bendi kapsam\u0131nda ise \u00f6dedi\u011fi mal\u00fbll\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortalar\u0131 primleri , primin ait oldu\u011fu y\u0131ldan itibaren yaz\u0131l\u0131 istek tarihine kadar ge\u00e7en y\u0131llar i\u00e7in, her y\u0131l\u0131n ger\u00e7ekle\u015fen g\u00fcncelleme katsay\u0131s\u0131 ile g\u00fcncellenerek toptan \u00f6deme \u015feklinde verilir. K\u0131sa vadeli sigorta kollar\u0131 ile genel sa\u011fl\u0131k sigortas\u0131 primleri toptan \u00f6deme yoluyla \u00f6denmez ayr\u0131ca, sigortal\u0131n\u0131n hizmet bor\u00e7lanmalar\u0131 da ya\u015fl\u0131l\u0131k toptan \u00f6demesine dahil edilmez.<\/p>\n

2)\u00a05510 say\u0131l\u0131 kanunun<\/a><\/strong>\u00a04-1\/ (a) ve (b) bentleri kapsam\u0131ndaki sigortal\u0131lar ile 5510 say\u0131l\u0131 Kanuna g\u00f6re ilk defa (c) bendi kapsam\u0131nda sigortal\u0131 olanlardan \u00f6len sigortal\u0131lar\u0131n hak sahiplerine \u00f6l\u00fcm ayl\u0131\u011f\u0131 ba\u011flanamamas\u0131 durumunda, \u00f6l\u00fcm tarihi esas al\u0131nmak kayd\u0131yla , 4\/1 (a) ve (c) bentleri kapsam\u0131nda ise kendi ad\u0131na bildirilen, (b) bendi kapsam\u0131nda ise \u00f6dedi\u011fi mal\u00fbll\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortalar\u0131 primleri, sigortal\u0131n\u0131n e\u015fine, \u00e7ocuklar\u0131na, ana ve babas\u0131na yine Kanunda belirtilen hisseler oran\u0131nda payla\u015ft\u0131r\u0131larak toptan \u00f6deme \u015feklinde verilir. K\u0131sa vadeli sigorta kollar\u0131 ile genel sa\u011fl\u0131k sigortas\u0131 primleri toptan \u00f6deme yoluyla \u00f6denmez, ancak sigortal\u0131n\u0131n sa\u011fl\u0131\u011f\u0131nda yapm\u0131\u015f oldu\u011fu hizmet bor\u00e7lanmalar\u0131 hak sahiplerine \u00f6denecek \u00f6l\u00fcm toptan \u00f6demesine dahil edilir.<\/p>\n

3) Sigortal\u0131lar\u0131n ayn\u0131 sigortal\u0131l\u0131k haline t\u00e2bi olacak \u015fekilde birden fazla i\u015fte \u00e7al\u0131\u015fmas\u0131 nedeniyle SGK\u2019ya \u00f6denen primler toplam\u0131, bu sigortal\u0131l\u0131k hali i\u00e7in belirlenen prime esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 \u00fczerinden hesaplanacak miktar\u0131 a\u015farsa, a\u015fan k\u0131sm\u0131n tamam\u0131, sigortal\u0131n\u0131n talebi \u00fczerine en ge\u00e7 talep tarihini takip eden ay i\u00e7inde hissesi oran\u0131nda sigortal\u0131ya defaten geri \u00f6denir. Geri verilen primler i\u00e7in ayr\u0131ca gecikme cezas\u0131 ve gecikme zamm\u0131 ile faiz \u00f6denmez.<\/p>\n

4) Yanl\u0131\u015f veya yersiz al\u0131nm\u0131\u015f oldu\u011fu tespit edilen primler, al\u0131nd\u0131klar\u0131 tarihten on y\u0131l ge\u00e7memi\u015f ise, hisseleri oran\u0131nda i\u015fverenlere, sigortal\u0131lara, iste\u011fe ba\u011fl\u0131 sigortal\u0131lara veya genel sa\u011fl\u0131k sigortal\u0131lar\u0131na veya hak sahiplerine kanun\u00ee faizi ile birlikte geri verilir. Kanun\u00ee faiz, primin SGK\u2019ya yat\u0131r\u0131ld\u0131\u011f\u0131 tarihi takip eden ay ba\u015f\u0131ndan, iadenin yap\u0131ld\u0131\u011f\u0131 ay\u0131n ba\u015f\u0131na kadar ge\u00e7en s\u00fcre i\u00e7in hesaplan\u0131r.<\/p>\n<\/div>\n

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

S\u0130GORTA PR\u0130M \u0130ADE \u0130\u015eLEMLER\u0130;<\/strong><\/p>\n

\u00d6zel veya kamu i\u015fverenleri \u00e7al\u0131\u015ft\u0131rd\u0131klar\u0131 i\u015f\u00e7i veya memurlar i\u00e7in Kanunda belirtilen \u015fartlarda ve oranlarda kendileri ve i\u015f\u00e7ileri veya memurlar\u0131 ad\u0131na prim yat\u0131rmakta ayr\u0131ca BA\u011eKUR kapsam\u0131ndaki ki\u015filer de kendi adlar\u0131na SGK\u2019ya sigorta primi yat\u0131rmaktad\u0131r. Belirli \u015fartlar\u0131n varl\u0131\u011f\u0131 halinde \u00f6denen bu sigorta primlerinin geri al\u0131nmas\u0131 m\u00fcmk\u00fcn olabilmektedir. A\u015fa\u011f\u0131da bu durumlar a\u00e7\u0131klanmaktad\u0131r.<\/p>\n

1 \u2013 Ya\u015fl\u0131l\u0131k Toptan \u00f6denmesi<\/strong><\/p>\n

5510 say\u0131l\u0131 Kanun\u2019un 31 inci maddesine g\u00f6re ya\u015fl\u0131l\u0131k toptan \u00f6demesi, Kanun\u2019un 4\/1-(a), 4\/1-(b) ve bu Kanuna g\u00f6re ilk defa 4\/1-(c) bentleri kapsam\u0131nda sigortal\u0131 olanlardan,<\/p>\n

\u23af \u00c7al\u0131\u015ft\u0131\u011f\u0131 i\u015ften ayr\u0131lan, i\u015fyerini kapatan veya devreden,<\/p>\n

\u23af 5510 say\u0131l\u0131 Kanunun 28 inci maddesinin ikinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen ya\u015f \u015fart\u0131n\u0131 (kad\u0131nlar i\u00e7in 58, erkekler i\u00e7in 60 ya\u015f) doldurdu\u011fu halde malull\u00fck ve ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 ba\u011flanmas\u0131na hak kazanamayan, sigortal\u0131lara yap\u0131lacakt\u0131r.<\/p>\n

Ya\u015fl\u0131l\u0131k toptan \u00f6demesi talebinde bulunan 4\/1-(a) ve 4\/1- (b) sigortal\u0131lar\u0131n\u0131n 4\/1-(a) sigortal\u0131lar\u0131n\u0131n \u00e7al\u0131\u015ft\u0131\u011f\u0131 i\u015ften ayr\u0131ld\u0131ktan, 4\/1-(b) sigortal\u0131lar\u0131n\u0131n i\u015fyerini kapatt\u0131ktan veya devrettikten sonra kendisinin veya varsa vekilinin veyahut vasisinin ilgili \u00fcniteye veya 4\/1-(c) sigortal\u0131lar\u0131n\u0131n kendisinin veya varsa vekilinin veyahut vasisinin 236 Kamu G\u00f6revlileri Emeklilik Daire Ba\u015fkanl\u0131\u011f\u0131\u2019na \u00f6rne\u011fi SGK taraf\u0131ndan haz\u0131rlanan Gelir\/Ayl\u0131k\/\u00d6denek Talep Belgesi ile ba\u015fvurmas\u0131 yeterli olacakt\u0131r.<\/p>\n

Ya\u015fl\u0131l\u0131k toptan \u00f6demesinin tutar\u0131, Sigortal\u0131;<\/p>\n

\u23af 4\/1-(a) ve 4\/1-(c) kapsam\u0131nda ise kendi ad\u0131na bildirilen,<\/p>\n

\u23af 4\/1-(b) kapsam\u0131nda ise kendisinin \u00f6dedi\u011fi, malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortalar\u0131 primlerinin (%20) her y\u0131la ait tutar\u0131n\u0131n;<\/p>\n

5510 say\u0131l\u0131 Kanunda a\u00e7\u0131klanan hesaplama y\u00f6ntemleriyle toptan \u00f6deme \u015feklinde verilecektir.<\/p>\n

K\u0131sa vadeli sigorta kollar\u0131 ile genel sa\u011fl\u0131k sigortas\u0131 primleri toptan \u00f6deme yoluyla \u00f6denmeyecek ayr\u0131ca, sigortal\u0131n\u0131n hizmet bor\u00e7lanmalar\u0131 da ya\u015fl\u0131l\u0131k toptan \u00f6demesine dahil edilmeyecektir.<\/p>\n

Toptan \u00f6deme yap\u0131ld\u0131ktan sonra yeniden \u00e7al\u0131\u015fmaya ba\u015flayan sigortal\u0131lar\u0131n toptan \u00f6deme tarihinden sonra ge\u00e7en \u00e7al\u0131\u015fmalar\u0131 talepte bulunmalar\u0131 halinde toptan \u00f6deme \u015feklinde verilecektir.<\/p>\n

2 \u2013 \u00d6l\u00fcm Toptan \u00d6demesi<\/strong><\/p>\n

5510 say\u0131l\u0131 Kanun\u2019un 36 nc\u0131 maddesi gere\u011fince, 4\/1-(a) ve 4\/1-(b) kapsam\u0131ndaki sigortal\u0131lar ile Kanuna g\u00f6re ilk defa 4\/1-(c) kapsam\u0131nda sigortal\u0131 olanlardan, \u00f6len sigortal\u0131lar\u0131n hak sahiplerine \u00f6l\u00fcm ayl\u0131\u011f\u0131 ba\u011flanamamas\u0131 durumunda \u00f6l\u00fcm tarihi esas al\u0131nmak kayd\u0131yla , 4\/1 (a) ve (c) bentleri kapsam\u0131nda ise kendi ad\u0131na bildirilen, (b) bendi kapsam\u0131nda ise \u00f6dedi\u011fi mal\u00fbll\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortalar\u0131 primleri, 5510 say\u0131l\u0131 Kanun\u2019da a\u00e7\u0131klanan hesaplama y\u00f6ntemleriyle sigortal\u0131n\u0131n hak sahipli\u011fi \u015fartlar\u0131n\u0131 ta\u015f\u0131yan e\u015fine, \u00e7ocuklar\u0131na, ana ve babas\u0131na yine Kanunda belirtilen hisseler oran\u0131nda verilecektir.<\/p>\n

\u00d6l\u00fcm toptan \u00f6demesi yap\u0131labilmesi i\u00e7in, e\u015f, \u00e7ocuk, ana ve babaya \u00f6l\u00fcm ayl\u0131\u011f\u0131 ba\u011flanmas\u0131nda aranan \u015fartlar\u0131n mutlaka yerine getirilmi\u015f olmas\u0131 gerekmekte olup, bu \u015fartlar\u0131 ta\u015f\u0131mayan hi\u00e7bir hak sahibine toptan \u00f6deme yap\u0131lmayacakt\u0131r.<\/p>\n

Hak sahiplerine yap\u0131lacak toptan \u00f6demenin toplam\u0131 sigortal\u0131ya yap\u0131lacak toptan \u00f6deme tutar\u0131n\u0131 ge\u00e7emeyecek, bu s\u0131n\u0131r\u0131n a\u015f\u0131lmamas\u0131 i\u00e7in gerekirse hak sahiplerinin hisselerinden orant\u0131l\u0131 olarak indirim yap\u0131lacakt\u0131r.<\/p>\n

\u00d6l\u00fcm toptan \u00f6demesi yap\u0131labilmesi i\u00e7in, hak sahiplerinin \u00f6rne\u011fi SGK taraf\u0131ndan haz\u0131rlanan Gelir\/Ayl\u0131k\/\u00d6denek Talep Belgesi ile ilgili SGK \u00fcnitesine ba\u015fvurmalar\u0131 \u015fartt\u0131r. An\u0131lan belgeye malul \u00e7ocuklar i\u00e7in sa\u011fl\u0131k kurulu raporu eklenecektir. Lise ve dengi \u00f6\u011frenime devam eden hak sahibi erkek \u00e7ocuklar\u0131n Milli E\u011fitim Bakanl\u0131\u011f\u0131 ve Y\u00fcksek\u00f6\u011fretim Kurulunda kay\u0131tl\u0131 \u00f6\u011frenci bilgilerine istinaden i\u015flemleri ayr\u0131ca \u00f6\u011frenci belgesi istenmeksizin sonu\u00e7land\u0131r\u0131lacakt\u0131r.<\/p>\n

K\u0131sa vadeli sigorta kollar\u0131 ile genel sa\u011fl\u0131k sigortas\u0131 primleri toptan \u00f6deme yoluyla \u00f6denmeyecek, ancak sigortal\u0131n\u0131n sa\u011fl\u0131\u011f\u0131nda yapm\u0131\u015f oldu\u011fu hizmet bor\u00e7lanmalar\u0131 hak sahiplerine \u00f6denecek \u00f6l\u00fcm toptan \u00f6demesine dahil edilecektir.<\/p>\n

3 \u2013 Tavan\u0131 A\u015fan Primlerin \u0130adesi<\/strong><\/p>\n

5510 say\u0131l\u0131 Kanun\u2019un 82 nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda, \u201cSigortal\u0131lar\u0131n bu Kanun\u2019un 53 \u00fcnc\u00fc maddesine g\u00f6re belirlenen ayn\u0131 sigortal\u0131l\u0131k haline t\u00e2bi olacak \u015fekilde birden fazla i\u015fte \u00e7al\u0131\u015fmas\u0131 nedeniyle Kuruma \u00f6denen primler toplam\u0131, bu sigortal\u0131l\u0131k hali i\u00e7in belirlenen prime esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 \u00fczerinden hesaplanacak miktar\u0131 a\u015farsa, a\u015fan k\u0131sm\u0131n tamam\u0131, sigortal\u0131n\u0131n talebi \u00fczerine en ge\u00e7 talep tarihini takip eden ay i\u00e7inde hissesi oran\u0131nda sigortal\u0131ya defaten geri \u00f6denir. Geri verilen primler i\u00e7in ayr\u0131ca gecikme cezas\u0131 ve gecikme zamm\u0131 ile faiz \u00f6denmez<\/em>.\u201d h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n

Bu do\u011frultuda sigortal\u0131lar\u0131n SGK\u2019ya bildirilecek sigorta primine esas kazan\u00e7 tutar\u0131, prime esas kazan\u00e7 alt\u0131 s\u0131n\u0131r\u0131n\u0131n 7,5 kat\u0131n\u0131 a\u015fmayacakt\u0131r. S\u00f6z konusu 7,5 kat sosyal g\u00fcvenlik s\u00f6zle\u015fmesi olmayan \u00fclkelerde i\u015f \u00fcstlenen i\u015fverenlerce yurtd\u0131\u015f\u0131ndaki i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131r\u0131lmak \u00fczere g\u00f6t\u00fcr\u00fclen T\u00fcrk i\u015f\u00e7iler i\u00e7in g\u00fcnl\u00fck prime esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131, g\u00fcnl\u00fck asgari \u00fccretin 3 kat\u0131 olarak uygulanacakt\u0131r.<\/p>\n

e-Bildirgede sigortal\u0131lar\u0131n g\u00fcn ve kazan\u00e7lar\u0131 bildirilirken prime esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131n\u0131n \u00fcst\u00fcnde bildirim yap\u0131lmas\u0131na izin verilmemektedir. Ancak gerek part-time \u00e7al\u0131\u015fmalar\u0131 nedeniyle, gerekse ayn\u0131 s\u00fcrelerde birden fazla i\u015fyerindeki \u00e7al\u0131\u015fmalar\u0131 nedeniyle, ayn\u0131 ayda birden fazla i\u015fyerinde \u00e7al\u0131\u015fan ve birden fazla i\u015fyerinden bildirilen sigortal\u0131lar\u0131n prime esas kazan\u00e7lar\u0131n\u0131n toplam\u0131 prime esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131n\u0131 (tavan\u0131) zaman zaman a\u015fabilmektedir.<\/p>\n

\u00d6rnek:<\/strong>\u00a0(A) sigortal\u0131s\u0131 2021 y\u0131l\u0131 Ocak ay\u0131nda (B) i\u015fyerinde 20 g\u00fcn \u00e7al\u0131\u015fm\u0131\u015f ve 12.000,00 TL (C) i\u015fyerinde ise 30 g\u00fcn \u00e7al\u0131\u015fm\u0131\u015f ve 20.000,00 TL \u00fccrete hak kazanm\u0131\u015ft\u0131r. S\u00f6z konusu sigortal\u0131n\u0131n prim g\u00fcn say\u0131s\u0131 her ne kadar 50 olsa da 30 g\u00fcn olarak kabul edilecek olup bu durumda sigortal\u0131n\u0131n, ay i\u00e7indeki 30 g\u00fcne kar\u015f\u0131l\u0131k gelen toplam kazanc\u0131; 12.000,00 TL + 20.000,00 TL = 32.000,00 TL, 30 g\u00fcnl\u00fck \u00fcst s\u0131n\u0131r\u0131 (26.831,40 TL\u2019yi) a\u015fm\u0131\u015f olacakt\u0131r. Sigortal\u0131n\u0131n talebi halinde tavan\u0131 a\u015fan k\u0131sm\u0131n iadesi yap\u0131lacakt\u0131r.<\/p>\n

Tavan\u0131 a\u015fan kazan\u00e7lar\u0131n iadesi s\u0131ras\u0131nda i\u015fveren hissesine ait primlerin iadesi s\u00f6z konusu olmad\u0131\u011f\u0131 gibi, sigortal\u0131 hissesine isabet eden tutarlar i\u00e7in kanuni faiz de \u00f6denmeyecektir. Tavan\u0131 a\u015fan kazan\u00e7lar\u0131n\u0131n iadesi hususunda talepte bulunmu\u015f sigortal\u0131lara; tavan\u0131 a\u015fan kazanc\u0131n\u0131n %14 oran\u0131ndaki sigorta priminin (%9 MY\u00d6 Primi ve %5 GSS Primi) ve %1 oran\u0131nda i\u015fsizlik sigortas\u0131 priminin iadesi yap\u0131lacakt\u0131r. \u00d6te yandan Sosyal G\u00fcvenlik Destek Primi kapsam\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar\u0131n tavan\u0131 a\u015fan kazan\u00e7lar\u0131n\u0131n iadesi hususunda talepte bulunmu\u015f olmas\u0131 halinde; tavan\u0131 a\u015fan kazanc\u0131n\u0131n %7,5 oran\u0131ndaki prim tutar\u0131 iade edilecektir.<\/p>\n

4 \u2013 Yanl\u0131\u015f ve Yersiz Al\u0131nan Primlerin \u0130adesi<\/strong><\/p>\n

5510 say\u0131l\u0131 Kanun\u2019da ve ikincil mevzuat\u0131nda yanl\u0131\u015f ve yersiz al\u0131nan primler konusunda yeterli a\u00e7\u0131klama bulunmamaktad\u0131r. Uygulamada, prime tabi tutulmayacak \u00f6demelerin prime tabi tutulmas\u0131, yanl\u0131\u015f belge t\u00fcr\u00fcnden bildirim, muaf olunan sigorta prim t\u00fcr\u00fcnden prim al\u0131nmas\u0131, \u00e7ak\u0131\u015fan hizmet s\u00fcreleri gibi durumlar yanl\u0131\u015f ve yersiz al\u0131nan primler olarak adland\u0131r\u0131lmaktad\u0131r.<\/p>\n

5510 say\u0131l\u0131 Kanun\u2019un 89 uncu maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda; \u201cYanl\u0131\u015f veya yersiz al\u0131nm\u0131\u015f oldu\u011fu tespit edilen primler, al\u0131nd\u0131klar\u0131 tarihten on y\u0131l ge\u00e7memi\u015f ise, hisseleri oran\u0131nda i\u015fverenlere, sigortal\u0131lara, iste\u011fe ba\u011fl\u0131 sigortal\u0131lara veya genel sa\u011fl\u0131k sigortal\u0131lar\u0131na veya hak sahiplerine kanun\u00ee faizi ile birlikte geri verilir. Kanun\u00ee faiz, primin Kuruma yat\u0131r\u0131ld\u0131\u011f\u0131 tarihi takip eden ay ba\u015f\u0131ndan, iadenin yap\u0131ld\u0131\u011f\u0131 ay\u0131n ba\u015f\u0131na kadar ge\u00e7en s\u00fcre i\u00e7in hesaplan\u0131r. Ancak Bor\u00e7lar Kanunu\u2019nun 65 inci maddesi h\u00fckm\u00fc sakl\u0131d\u0131r<\/em>.\u201d D\u00fczenlemesi yer almaktad\u0131r.<\/p>\n

Bu do\u011frultuda s\u00f6z konusu primlerin ilgililere iade edilebilmesi i\u00e7in,<\/p>\n

\u23af Primlerin tahsil edildi\u011fi tarihten talep tarihine kadar 10 y\u0131ll\u0131k s\u00fcrenin ge\u00e7memi\u015f olmas\u0131,<\/p>\n

\u23af \u0130\u015fyerinin ba\u011fl\u0131 bulundu\u011fu sosyal g\u00fcvenlik il m\u00fcd\u00fcrl\u00fc\u011f\u00fcne\/ merkezine yaz\u0131l\u0131 talepte bulunulmas\u0131,<\/p>\n

Yanl\u0131\u015f veya yersiz olarak 1\/10\/2008 veya sonras\u0131nda tahsil edilmi\u015f olan primlerin iadesi s\u0131ras\u0131nda \u00f6denecek kanuni faiz, primin Sosyal G\u00fcvenlik Kurumu\u2019na yat\u0131r\u0131ld\u0131\u011f\u0131 tarihi takip eden ay ba\u015f\u0131ndan, iadenin yap\u0131ld\u0131\u011f\u0131 ay\u0131n ba\u015f\u0131na kadar ge\u00e7en s\u00fcre i\u00e7in hesaplanacakt\u0131r. Ayr\u0131ca, \u00f6deme tarihi 1\/10\/2008 ve sonras\u0131 olan primlerin iadesi s\u0131ras\u0131nda hem sigortal\u0131 hissesi i\u00e7in hem de i\u015fveren hissesi i\u00e7in kanuni faiz \u00f6denecektir.<\/p>\n

506 say\u0131l\u0131 Kanunun m\u00fclga 84 \u00fcnc\u00fc maddesi gere\u011fince yanl\u0131\u015f veya yersiz tahsil edilen primlerin iadesi s\u0131ras\u0131nda, yaln\u0131zca i\u015fveren hissesine kanuni faiz \u00f6denece\u011fi \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fcnden, 30\/9\/2008 veya \u00f6ncesinde tahsil edilmi\u015f olan primlerin iadesi s\u0131ras\u0131nda,<\/p>\n

\u23af Sigortal\u0131 hissesine, 1\/10\/2008 tarihinden iadenin yap\u0131ld\u0131\u011f\u0131 ay\u0131n ba\u015f\u0131na kadar ge\u00e7en s\u00fcre i\u00e7in,<\/p>\n

\u23af \u0130\u015fveren hissesine ise, primin Kurum\u2019a yat\u0131r\u0131ld\u0131\u011f\u0131 tarihi takip eden ayba\u015f\u0131ndan, iadenin yap\u0131ld\u0131\u011f\u0131 ay\u0131n ba\u015f\u0131na kadar ge\u00e7en s\u00fcre i\u00e7in kanuni faiz \u00f6denecektir.<\/p>\n

5510 say\u0131l\u0131 Kanunun 53 \u00fcnc\u00fc maddesi h\u00fckm\u00fc gere\u011fi sigortal\u0131l\u0131k stat\u00fclerinde meydana gelen \u00e7ak\u0131\u015fma sonucu, \u00e7ak\u0131\u015fan hizmet s\u00fcreleri iptal edilmesi gereken 5510 say\u0131l\u0131 Kanun\u2019un 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda \u00f6denen primlerin sigortal\u0131 ile i\u015fveren aras\u0131nda kurulan hizmet akdi kar\u015f\u0131l\u0131\u011f\u0131nda zorunlu olarak \u00f6denmekte olmas\u0131 nedeniyle i\u015fverenlerin SGK\u2019ya \u00f6demi\u015f olduklar\u0131 bu kapsam\u0131ndaki \u00e7ak\u0131\u015fan hizmet s\u00fcrelerine ili\u015fkin primler ile sigortal\u0131 bildirimlerine dair belge t\u00fcr\u00fc de\u011fi\u015fikli\u011fi sonucu olu\u015fan fark tutarlar yanl\u0131\u015f veya yersiz tahsil edilen primler kapsam\u0131nda kabul edilmemektedir. Bu nedenle bu kapsamdaki primler faiz uygulanmaks\u0131z\u0131n ilgililere iade edilmektedir.<\/p>\n

\n

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

Hangi Durumlarda \u00d6denen Sigorta Primleri Geri Al\u0131nabilir S\u0130GORTA PR\u0130M \u0130ADE \u0130\u015eLEMLER\u0130; \u00d6zel veya kamu i\u015fverenleri \u00e7al\u0131\u015ft\u0131rd\u0131klar\u0131 i\u015f\u00e7i veya memurlar i\u00e7…  <\/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-16310","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16310","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=16310"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16310\/revisions"}],"predecessor-version":[{"id":16311,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16310\/revisions\/16311"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=16310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=16310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=16310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}