

{"id":16870,"date":"2022-02-23T18:11:11","date_gmt":"2022-02-23T18:11:11","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=16870"},"modified":"2022-02-23T18:11:11","modified_gmt":"2022-02-23T18:11:11","slug":"sgk-isverenin-yukumlulukleri","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2022\/02\/sgk-isverenin-yukumlulukleri\/","title":{"rendered":"SGK \u2013 \u0130\u015fverenin Y\u00fck\u00fcml\u00fcl\u00fckleri"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/06\/sgk.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-330\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/06\/sgk.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>SGK \u2013 \u0130\u015fverenin Y\u00fck\u00fcml\u00fcl\u00fckleri Sigortal\u0131 \u0130\u015fe Giri\u015f Bildirgesi Verme Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununu&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center;\"><strong>SGK \u2013 \u0130\u015fverenin Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2022-02-22T17:19:10+03:00\">22 \u015eubat 2022 <\/time><\/div>\n<div class=\"entry-content\">\n<p><strong>SGK \u2013 \u0130\u015fverenin Y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong><\/p>\n<p><strong>Sigortal\u0131 \u0130\u015fe Giri\u015f Bildirgesi Verme Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong><\/p>\n<p><strong><a href=\"https:\/\/www.alomaliye.com\/2006\/06\/16\/sosyal-sigortalar-ve-genel-saglik-sigortasi-kanunu-5510-sayili-kanun\/\">5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununun<\/a><\/strong>\u00a04 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda sigortal\u0131 say\u0131lanlar i\u00e7ini\u015fe ba\u015flamadan en az 1 g\u00fcn \u00f6nce sigortal\u0131 i\u015fe giri\u015f bildirgesinin e-sigorta kanal\u0131yla verilmesi gerekmektedir.<\/p>\n<p><strong>Sigortal\u0131 i\u015fe giri\u015f bildirgesinin yasal olarak verilmesi gereken s\u00fcrenin istisnai durumlar\u0131<\/strong><\/p>\n<p>-\u0130n\u015faat, bal\u0131k\u00e7\u0131l\u0131k ve tar\u0131m i\u015fyerlerinde hizmet akdiyle i\u015fe ba\u015flat\u0131lacak sigortal\u0131lar i\u00e7in, en ge\u00e7 \u00e7al\u0131\u015fmaya ba\u015flat\u0131ld\u0131\u011f\u0131 g\u00fcn,<\/p>\n<p>-Yabanc\u0131 \u00fclkelere sefer yapan ula\u015ft\u0131rma ara\u00e7lar\u0131na sefer esnas\u0131nda i\u015fe al\u0131nan sigortal\u0131lar\u0131n \u00e7al\u0131\u015fmaya ba\u015flad\u0131klar\u0131 tarihten itibaren bir ayl\u0131k s\u00fcre i\u00e7erisinde, Kuruma ilk defa i\u015fyeri bildirgesi veren i\u015fyerlerinde, sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lmaya ba\u015flan\u0131lan tarihten itibaren bir ay i\u00e7inde i\u015fe al\u0131nacaklar\u0131n sigortal\u0131 i\u015fe giri\u015f bildirgesinin en ge\u00e7 i\u015fyerinin tescil tarihinden itibaren bir ay i\u00e7inde verilmesi halinde,<\/p>\n<p>-Kamu idarelerince istihdam edilen 8\/9\/1999 tarih ve\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2000\/09\/08\/issizlik-sigortasi-kanunu-4447-sayili-kanun\/\">4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanununa<\/a><\/strong>\u00a0g\u00f6re i\u015fsizlik sigortas\u0131na tabi olmayan s\u00f6zle\u015fmeli personel ile kamu idarelerince yurt d\u0131\u015f\u0131 g\u00f6revde \u00e7al\u0131\u015fmak \u00fczere i\u015fe al\u0131nanlar\u0131n, \u00e7al\u0131\u015fmaya ba\u015flad\u0131klar\u0131 tarihten itibaren bir ay i\u00e7inde,<\/p>\n<p>-\u0130lk i\u015fyerindeki \u00e7al\u0131\u015fmas\u0131na ait sigortal\u0131 i\u015fe giri\u015f bildirgesi Kuruma verilerek, tescil i\u015flemi yap\u0131lm\u0131\u015f olan sigortal\u0131n\u0131n, naklen ve hizmet akdi sona ermeden ayn\u0131 i\u015fverenin ayn\u0131 ya da ba\u015fka \u00fcnitede tescil edilmi\u015f di\u011fer i\u015fyerinde \u00e7al\u0131\u015fmaya ba\u015flamas\u0131 veya i\u015fyerinin ayn\u0131 il i\u00e7inde ba\u015fka bir \u00fcnitenin g\u00f6rev b\u00f6lgesine nakledilmesi h\u00e2linde yeni i\u015fyeri numaras\u0131 \u00fczerinden yap\u0131lan sigortal\u0131 i\u015fe giri\u015f bildirgesinin yasal s\u00fcresi d\u0131\u015f\u0131nda verilmesi halinde,<\/p>\n<p>-Maliye Bakanl\u0131\u011f\u0131 vizesine ba\u011fl\u0131 olarak kamu idarelerinde \u00e7al\u0131\u015facak sigortal\u0131lar i\u00e7in vize i\u015fleminin ger\u00e7ekle\u015ftirildi\u011fine ili\u015fkin yaz\u0131n\u0131n, ilgili kamu idaresine intikal etti\u011fi g\u00fcn\u00fc izleyen ikinci i\u015f g\u00fcn\u00fc sonuna kadar,<\/p>\n<p>-24\/11\/1994 tarihli ve\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2000\/11\/27\/ozellestirme-uygulamalari-hakkinda-kanun-4046-sayili-kanun\/\">4046 say\u0131l\u0131 \u00d6zelle\u015ftirme Kanunu<\/a><\/strong>\u00a0uyar\u0131nca \u00f6zelle\u015ftirilen i\u015fyerlerinden di\u011fer kamu kurum ve kurulu\u015flar\u0131na naklen atanan s\u00f6zle\u015fmeli veya kapsam d\u0131\u015f\u0131 personelin nakledildikleri kamu idarelerinde i\u015fe ba\u015flad\u0131klar\u0131 tarihi takip eden ikinci i\u015f g\u00fcn\u00fc sonuna kadar,<\/p>\n<p>-Yabanc\u0131 uyruklu ki\u015filerin; \u00e7al\u0131\u015fma izin belgesindeki izin ba\u015flang\u0131\u00e7 tarihinden itibaren 45 g\u00fcn i\u00e7inde ya da \u00e7al\u0131\u015fma izin belgesinin i\u015fverene tebli\u011f tarihi ile \u00e7al\u0131\u015fma izin tarihinin farkl\u0131 olmas\u0131 halinde \u00e7al\u0131\u015fma izin belgesinin i\u015fverene tebli\u011f tarihinden itibaren 45 g\u00fcn, 11\/4\/2014 tarihinden itibaren 30 g\u00fcn i\u00e7inde,<\/p>\n<p>-5510 say\u0131l\u0131 Kanunun ek 15 inci maddesi kapsam\u0131ndaki g\u00fcvenlik korucular\u0131n\u0131n bildirimi valiliklerce \u00e7al\u0131\u015fmaya ba\u015flad\u0131klar\u0131 tarihten itibaren bir ay i\u00e7inde,<\/p>\n<p>Kuruma yap\u0131lan bildirimler de s\u00fcresinde yap\u0131lm\u0131\u015f say\u0131l\u0131r.<\/p>\n<p><strong>Sigortal\u0131 \u0130\u015ften Ayr\u0131l\u0131\u015f Bildirgesi Verme Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong><\/p>\n<p>5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununun\u00a0 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda sigortal\u0131 say\u0131lanlar i\u00e7in\u00a0 Sigortal\u0131 i\u015ften ayr\u0131l\u0131\u015f bildirgesinin hizmet akdinin sona erdi\u011fi tarihi takip eden 10 g\u00fcn i\u00e7erisinde e-sigorta kanal\u0131yla verilmesi gerekmektedir.<\/p>\n<p><strong>\u0130\u015fyeri Bildirgesi Verme Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong><\/p>\n<p>5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununun\u00a0 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lmaya ba\u015flan\u0131lan bir i\u015fyerinde i\u015fyeri bildirgesinin en ge\u00e7 sigortal\u0131 \u00e7al\u0131\u015ft\u0131rmaya ba\u015flad\u0131\u011f\u0131 tarihte Kuruma verilmesi gerekmektedir.<\/p>\n<p><strong>T\u00fcrk Ticaret Kanunu h\u00fck\u00fcmlerine t\u00e2bi \u015firketlerin nevilerinin de\u011fi\u015fmesi, birle\u015fmesi veya di\u011fer bir \u015firkete kat\u0131lmas\u0131 durumunda i\u015fyeri bildirgesinin verilmesi<\/strong><\/p>\n<p><strong><a href=\"https:\/\/www.alomaliye.com\/2011\/02\/14\/turk-ticaret-kanunu-6102-sayili-kanun\/\">T\u00fcrk Ticaret Kanunu<\/a><\/strong>\u00a0h\u00fck\u00fcmlerine t\u00e2bi \u015firketlerin nevilerinin de\u011fi\u015fmesi, birle\u015fmesi veya di\u011fer bir \u015firkete kat\u0131lmas\u0131 durumunda, bu hususlar\u0131n ticaret siciline tesciline ili\u015fkin il\u00e2n tarihini takip eden on g\u00fcn i\u00e7inde i\u015fyeri bildirgesinin verilmesi gerekmektedir.<\/p>\n<p><strong>Adi \u015firketlerde \u015firkete yeni ortak al\u0131nmas\u0131 durumunda i\u015fyeri bildirgesinin verilmesi<\/strong><\/p>\n<p>Adi \u015firketlerde \u015firkete yeni ortak al\u0131nmas\u0131 durumunda en ge\u00e7 yeni orta\u011f\u0131n al\u0131nd\u0131\u011f\u0131 tarihi takip eden on g\u00fcn i\u00e7inde i\u015fyeri bildirgesinin verilmesi gerekmektedir.<\/p>\n<div class=\"mom-e3lanat-wrap  \">\n<div class=\"mom-e3lanat \">\n<div class=\"mom-e3lanat-inner\">\n<div class=\"mom-e3lan\" data-id=\"102318\">\n<div class=\"e3lan-code\"><strong>\u0130\u015fyerinin miras yoluyla intikali halinde i\u015fyeri bildirgesi verilmesi<\/strong><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u0130\u015fyerinin miras yoluyla intikali halinde, \u00f6l\u00fcm tarihinden itibaren en ge\u00e7 \u00fc\u00e7 ay i\u00e7inde, i\u015fyeri bildirgesinin Kuruma verilmesi gerekmektedir.<\/p>\n<p><strong>\u0130\u015fyerinin devri halinde i\u015fyeri bildirgesi verilmesi<\/strong><\/p>\n<p>\u0130\u015fyeri bildirgesi, sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lan bir i\u015fin veya i\u015fyerinin devri halinde, yeni i\u015fveren taraf\u0131ndan, en ge\u00e7 i\u015fin veya i\u015fyerinin devral\u0131nd\u0131\u011f\u0131 tarihi takip eden on g\u00fcn i\u00e7inde i\u015fyerinin i\u015flem g\u00f6rd\u00fc\u011f\u00fc Kurumun ilgili \u00fcnitesine g\u00f6nderilecektir.<\/p>\n<p><strong>\u0130\u015fyerinin farkl\u0131 bir ildeki adrese nakli halinde i\u015fyeri bildirgesi verilmesi<\/strong><\/p>\n<p>\u0130\u015fyerinin faaliyette bulundu\u011fu ilden ba\u015fka bir ile nakledilmesi halinde, i\u015fyeri bildirgesi, i\u015fyerinin nakledildi\u011fi adresin ba\u011fl\u0131 bulundu\u011fu \u00fcniteye, en ge\u00e7 i\u015fyerinin nakledildi\u011fi tarihi takip eden on g\u00fcn i\u00e7inde verilecektir.<\/p>\n<p><strong>\u0130\u015fyeri Bildirgesi D\u00fczenlenmesinin \u0130stisnalar\u0131<\/strong><\/p>\n<p>-Ticaret sicil m\u00fcd\u00fcrl\u00fcklerince tescil edilen \u015firket kurulu\u015flar\u0131na istinaden,<\/p>\n<p>-Valilikler, belediyeler ve ruhsat vermeye yetkili di\u011fer kamu ve \u00f6zel hukuk t\u00fczel ki\u015filerince verilen yap\u0131 ruhsatlar\u0131na istinaden,<\/p>\n<p>Otomatik i\u015fyeri tescili yap\u0131lmakta olup s\u00f6z konusu durumlarda ilgililerce ayr\u0131ca i\u015fyeri bildirgesi d\u00fczenlenmez.<\/p>\n<p><strong>\u0130\u015f Kazas\u0131na \u0130li\u015fkin Bildirim Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong><\/p>\n<p>5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinde say\u0131lan sigortal\u0131lar\u0131n\u00a0i\u015f kazas\u0131 ge\u00e7irmeleri halinde i\u015fverenleri taraf\u0131ndan kazan\u0131n oldu\u011fu yerdeki yetkili kolluk kuvvetlerine derhal, Kuruma kazadan sonraki \u00fc\u00e7 i\u015fg\u00fcn\u00fc i\u00e7inde bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmaktad\u0131r.<\/p>\n<p>Sigortal\u0131lar\u0131n, i\u015fverenin kontrol\u00fc d\u0131\u015f\u0131ndaki yerlerde i\u015f kazas\u0131 ge\u00e7irmeleri h\u00e2linde, i\u015f kazas\u0131 ile ilgili bilgi al\u0131nmas\u0131na engel olacak durumlarda bildirim s\u00fcresi i\u015f kazas\u0131n\u0131n \u00f6\u011frenildi\u011fi tarihten itibaren \u00fc\u00e7 i\u015f g\u00fcn\u00fc olmaktad\u0131r.<\/p>\n<p><strong>Meslek Hastal\u0131\u011f\u0131na \u0130li\u015fkin Bildirim Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong><\/p>\n<p>5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinde say\u0131lan sigortal\u0131lar\u0131n meslek hastal\u0131\u011f\u0131na tutuldu\u011funu \u00f6\u011frenen sigortal\u0131 veya bu durum kendisine bildirilen i\u015fveren taraf\u0131ndan, bu durumun \u00f6\u011frenildi\u011fi g\u00fcnden ba\u015flayarak \u00fc\u00e7 i\u015f g\u00fcn\u00fc i\u00e7inde ilgili Sosyal G\u00fcvenlik \u0130l M\u00fcd\u00fcrl\u00fc\u011f\u00fc\/Sosyal G\u00fcvenlik Merkezlerine bildirilecektir.<\/p>\n<p><strong>\u00c7al\u0131\u015f\u0131lmad\u0131\u011f\u0131na Dair Bildirim Giri\u015finde Bulunma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong><\/p>\n<p>Ge\u00e7ici i\u015f g\u00f6remezlik \u00f6dene\u011finin \u00f6denmesi esnas\u0131nda Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131ndaki sigortal\u0131n\u0131n;<\/p>\n<p>\u0130stirahatli oldu\u011fu d\u00f6nemde i\u015fyerinde \u00e7al\u0131\u015f\u0131p \u00e7al\u0131\u015fmad\u0131\u011f\u0131n\u0131n,<\/p>\n<p>b) Kazan\u00e7 hesab\u0131na giren d\u00f6neme ili\u015fkin aylarda, prim, ikramiye ve bu nitelikteki ar\u0131zi \u00f6demelerin,<\/p>\n<p>c) Sa\u011fl\u0131k hizmet sunucusuna m\u00fcracaat etti\u011fi\/\/istirahatin ba\u015flad\u0131\u011f\u0131 tarih itibar\u0131yla prim \u00f6deme h\u00e2linin devam edip etmedi\u011finin,<\/p>\n<p>i\u015fveren taraf\u0131ndan Kuruma elektronik ortamda bildirilmesi gerekmektedir.<\/p>\n<p><strong>Ayl\u0131k Prim ve Hizmet Belgesi\/ Muhtasar ve Prim Hizmet Beyannamesi Verme Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong><\/p>\n<p>5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinde say\u0131lan sigortal\u0131lar\u0131 \u00e7al\u0131\u015ft\u0131ran;<\/p>\n<ul>\n<li>Genel b\u00fct\u00e7e kapsam\u0131ndaki kamu idareleri, cari aya ili\u015fkin olarak d\u00fczenleyecekleri as\u0131l, ek veya iptal nitelikteki\u00a0<strong>ayl\u0131k prim ve hizmet belgelerini\u00a0<\/strong>en ge\u00e7 belgenin ili\u015fkin oldu\u011fu ay\u0131 izleyen ay\u0131n 26\u2019s\u0131nda saat 23.59\u2019a kadar e-Sigorta kanal\u0131yla<\/li>\n<li>\u0130\u015fverenler (Kanunun Ek 9 uncu maddesi kapsam\u0131ndaki sigortal\u0131lar\u0131 \u00e7al\u0131\u015ft\u0131ranlar hari\u00e7 olmak \u00fczere)\u00a0ile Kanunun ge\u00e7ici 20 nci maddesi kapsam\u0131ndaki sand\u0131klar ise T\u00fcrkiye genelinde 01.07.2020 tarihinden (Temmuz\/2020 d\u00f6nemine ait beyanlardan) itibaren sigortal\u0131lar\u0131n cari aya ait prime esas kazan\u00e7 ve hizmet bilgilerini i\u00e7eren\u00a0<strong>muhtasar ve prim hizmet beyannamesini\u00a0<\/strong>en ge\u00e7 ertesi ay\u0131n 26 nc\u0131 g\u00fcn\u00fc saat 23.59\u2019a kadar e-yetkili vergi dairesine elektronik ortamda<\/li>\n<\/ul>\n<p>Vermekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n<p><strong>\u00d6rnek:<\/strong>\u00a0 Genel b\u00fct\u00e7e kapsam\u0131ndaki bir kamu idaresinde\u00a015\/9\/2021 ila 14\/10\/2021 tarihleri aras\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lara ili\u015fkin 2021\/Eyl\u00fcl\u00a0d\u00f6nemine ait ayl\u0131k prim ve hizmet belgesi, Sosyal G\u00fcvenlik Kurumuna\u00a0en ge\u00e7 26\/10\/2021 tarihine kadar g\u00f6nderilecektir.<\/p>\n<p><strong>\u00d6rnek:<\/strong>\u00a0\u00d6zel sekt\u00f6r i\u015fyerinde 01\/02\/2020 ila 29\/02\/2020 tarihleri aras\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lara ili\u015fkin 2020\/\u015eubat ay\u0131na ait muhtasar ve prim hizmet beyannamesi,\u00a0yetkili vergi dairesine\u00a0en ge\u00e7 26\/03\/2020\u00a0tarihine kadar g\u00f6nderilecektir<\/p>\n<p><strong>Ayl\u0131k Prim ve Hizmet Belgesinin Yasal S\u00fcrede Verilmi\u015f say\u0131ld\u0131\u011f\u0131 Haller<\/strong><\/p>\n<p>\u201cKanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda sigortal\u0131 say\u0131lanlar\u0131 \u00e7al\u0131\u015ft\u0131ranlar y\u00f6n\u00fcnden, bu maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda \u00f6ng\u00f6r\u00fclen s\u00fcrelerde verilmemi\u015f olmakla beraber;<\/p>\n<p>a) 18\/10\/2012 tarihli ve\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2012\/11\/07\/sendikalar-ve-toplu-is-sozlesmesi-kanunu-6356-sayili-kanun\/\">6356 say\u0131l\u0131 Sendikalar ve Toplu \u0130\u015f S\u00f6zle\u015fmesi Kanununa<\/a><\/strong>\u00a0g\u00f6re toplu i\u015f s\u00f6zle\u015fmesi akdedilen i\u015fyerlerinde;<\/p>\n<p>1) Toplu i\u015f s\u00f6zle\u015fmesi nedeniyle geriye y\u00f6nelik \u00f6denmesine karar verilen \u00fccret farklar\u0131na ili\u015fkin d\u00fczenlenmesi gereken ek ayl\u0131k prim ve hizmet belgelerinin, toplu i\u015f s\u00f6zle\u015fmesinin imzaland\u0131\u011f\u0131 tarihi,<\/p>\n<p>2) Y\u00fcksek Hakem Kurulu karar\u0131 nedeniyle geriye y\u00f6nelik \u00f6denmesine karar verilen \u00fccret farklar\u0131na ili\u015fkin d\u00fczenlenmesi gereken ek ayl\u0131k prim ve hizmet belgelerinin ise i\u015fverenin, toplu i\u015f s\u00f6zle\u015fmesinin dolay\u0131s\u0131yla Y\u00fcksek Hakem Kurulu karar\u0131n\u0131n taraf\u0131 olan sendikaya \u00fcye olmas\u0131 halinde, Y\u00fcksek Hakem Kurulu karar\u0131n\u0131n taraf sendikaya tebli\u011f edildi\u011fi tarihi, i\u015fverenin herhangi bir sendikaya \u00fcye olmamakla birlikte, toplu i\u015f s\u00f6zle\u015fmesinin dolay\u0131s\u0131yla Y\u00fcksek Hakem Kurulu karar\u0131n\u0131n taraf\u0131 olmas\u0131 halinde, Y\u00fcksek Hakem Kurulu karar\u0131n\u0131n i\u015fverene tebli\u011f edildi\u011fi tarihi,<\/p>\n<p>3) \u0130\u015fveren ile i\u015fyeri sigortal\u0131lar\u0131 aras\u0131nda akdedilen ve uygulanan i\u015f s\u00f6zle\u015fmesinin mahkemelerce an\u0131lan Kanuna ayk\u0131r\u0131 bulunmas\u0131 ve toplu i\u015f s\u00f6zle\u015fmesi h\u00fck\u00fcmlerinin\u00a0 uygulanmas\u0131na karar verilmesi nedeniyle geriye y\u00f6nelik \u00f6denmesi gereken \u00fccret farklar\u0131na ili\u015fkin d\u00fczenlenmesi gereken ek ayl\u0131k prim ve hizmet belgelerinin, mahkeme karar\u0131n\u0131n i\u015fverene tebli\u011f edildi\u011fi tarihi,<\/p>\n<p>b) Kamu kurum ve kurulu\u015flar\u0131nda \u00e7al\u0131\u015fan ve toplu i\u015f s\u00f6zle\u015fmesi d\u0131\u015f\u0131nda kalan sigortal\u0131 personel ile \u00f6zel sekt\u00f6re ait i\u015fyerlerinde sendikalara \u00fcye olmamalar\u0131 sebebiyle toplu i\u015f s\u00f6zle\u015fmesi kapsam\u0131 d\u0131\u015f\u0131nda kalan sigortal\u0131lara, geriye d\u00f6n\u00fck \u00f6denmesine karar verilen \u00fccret farklar\u0131na ili\u015fkin d\u00fczenlenmesi gereken ek nitelikteki ayl\u0131k prim ve hizmet belgelerinin, al\u0131nan karar tarihini,<\/p>\n<p>c) Ayl\u0131k veya \u00fccretleri Maliye Bakanl\u0131\u011f\u0131n\u0131n vizesine tabi olmas\u0131 sebebiyle \u00f6denmesine sonradan karar verilen sigortal\u0131 personel i\u00e7in vizenin gecikmesine ba\u011fl\u0131 olarak ayl\u0131k veya \u00fccretlere ili\u015fkin d\u00fczenlenmesi gereken ek nitelikteki ayl\u0131k prim ve hizmet belgelerinin yasal s\u00fcresi d\u0131\u015f\u0131nda, ancak vize i\u015fleminin ger\u00e7ekle\u015fti\u011fine ili\u015fkin yaz\u0131n\u0131n ilgili idareye tebli\u011f tarihini,<\/p>\n<p>\u00e7) Bir aydan fazla istirahat alan sigortal\u0131lara Kurumca \u00f6denen ge\u00e7ici i\u015f g\u00f6remezlik \u00f6dene\u011finin yan\u0131 s\u0131ra i\u015fverenlerince toplu i\u015f s\u00f6zle\u015fmesine dayan\u0131larak istirahatli bulunulan s\u00fcre i\u00e7in \u00fccret \u00f6denmesi h\u00e2linde, bu \u00fccretlere ili\u015fkin d\u00fczenlenmesi gereken ek nitelikteki ayl\u0131k prim ve hizmet belgelerinin istirahat s\u00fcresinin sona erdi\u011fi tarihi,<\/p>\n<p>d)\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2003\/06\/10\/is-kanunu-4857-sayili-kanun\/\">4857 say\u0131l\u0131 \u0130\u015f Kanununun<\/a><\/strong>\u00a021 inci maddesine istinaden;<\/p>\n<p>1) \u0130\u015f mahkemelerince veya \u00f6zel hakem taraf\u0131ndan verilen kararlar uyar\u0131nca g\u00f6reve iadesine karar verilen sigortal\u0131 i\u00e7in verilmesi gereken as\u0131l veya ek nitelikteki ayl\u0131k prim ve hizmet belgelerinin; sigortal\u0131n\u0131n kesinle\u015fen mahkeme veya \u00f6zel hakem karar\u0131n\u0131n tebli\u011finden itibaren on i\u015fg\u00fcn\u00fc i\u00e7inde i\u015fe ba\u015flamak \u00fczere i\u015fverene ba\u015fvuruda bulunmas\u0131 ve i\u015fverenin usul\u00fcne uygun daveti \u00fczerine i\u015fe ba\u015flamas\u0131 halinde, davete ili\u015fkin tebligat\u0131n al\u0131nd\u0131\u011f\u0131 tarihin veya i\u015fverenin i\u015f\u00e7iyi i\u015fe ba\u015flatmamas\u0131 halinde ise, sigortal\u0131 personelin i\u015fe ba\u015flamak i\u00e7in i\u015fverene yapt\u0131\u011f\u0131 ba\u015fvurusuna ili\u015fkin tebligat\u0131n al\u0131nd\u0131\u011f\u0131 tarihin i\u00e7inde bulundu\u011fu ay\u0131,<\/p>\n<p>2) Arabuluculuk faaliyeti sonunda tanzim edilen ve ilam niteli\u011finde bulunan anla\u015fma belgesi uyar\u0131nca sigortal\u0131 i\u00e7in verilmesi gereken as\u0131l veya ek nitelikteki ayl\u0131k prim ve hizmet belgelerinin arabuluculuk anla\u015fma belgesinin ilam niteli\u011fini kazand\u0131\u011f\u0131 tarihi,<\/p>\n<p>e) \u0130dare mahkemesi kararlar\u0131na g\u00f6re g\u00f6revlerine iade edilen sigortal\u0131 personel ile ilgili olarak \u00f6denmesine karar verilen \u00fccretlere ili\u015fkin d\u00fczenlenmesi gereken ek nitelikteki ayl\u0131k prim ve hizmet belgelerinin;<\/p>\n<p>1) 17\/4\/2012 tarihine kadar kesinle\u015fen mahkeme karar\u0131n\u0131n idareye tebli\u011f edildi\u011fi tarihini takip eden g\u00fcn\u00fc,<\/p>\n<p>2) 17\/4\/2012 tarihinden sonra mahkeme karar\u0131n\u0131n idareye tebli\u011f edildi\u011fi tarihini takip eden g\u00fcn\u00fc,<\/p>\n<p>f ) Kamu kurumlar\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar i\u00e7in;<\/p>\n<p>1) Mahkeme kararlar\u0131 veya idarece verilen kararlar gere\u011fince geriye y\u00f6nelik \u00fccret ve \u00fccret niteli\u011finde \u00f6deme yap\u0131lmas\u0131 halinde, bu \u00fccretlere ili\u015fkin d\u00fczenlenmesi gereken ek nitelikteki ayl\u0131k prim ve hizmet belgelerinin mahkeme karar\u0131n\u0131n idareye tebli\u011f edildi\u011fi tarihi takip eden g\u00fcn\u00fc veya idarenin karar tarihini,<\/p>\n<p>2) Arabuluculuk faaliyeti sonunda tanzim edilen ve ilam niteli\u011finde bulunan anla\u015fma belgesi uyar\u0131nca geriye y\u00f6nelik \u00fccret ve \u00fccret niteli\u011finde \u00f6deme yap\u0131lmas\u0131 halinde, bu \u00fccretlere ili\u015fkin d\u00fczenlenmesi gereken ek nitelikteki ayl\u0131k prim ve hizmet belgelerinin arabuluculuk anla\u015fma belgesinin ilam niteli\u011fini kazand\u0131\u011f\u0131 tarihi,<\/p>\n<p>g)\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2000\/07\/23\/devlet-memurlari-kanunu-657-sayili-kanun\/\">657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanununun<\/a><\/strong>\u00a04 \u00fcnc\u00fc maddesinin (B) bendi kapsam\u0131nda bulunanlardan Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131na girenler gibi sigortal\u0131 olmas\u0131 \u00f6ng\u00f6r\u00fclenlere enflasyon fark\u0131 veya ba\u015fka ad alt\u0131nda geriye y\u00f6nelik olarak yap\u0131lan \u00f6demelere ili\u015fkin d\u00fczenlenmesi gereken ek nitelikteki ayl\u0131k prim ve hizmet belgelerinin, \u00f6demenin yap\u0131ld\u0131\u011f\u0131 tarihi,<\/p>\n<p>\u011f ) Toplu i\u015f s\u00f6zle\u015fmelerine tabi i\u015fyeri i\u015fverenlerince veya kamu idarelerince ya da yarg\u0131 mercilerince verilen kararlar ile arabuluculuk faaliyeti sonunda tanzim edilen ve ilam niteli\u011finde bulunan anla\u015fma belgesine istinaden, hizmet akdinin mevcut olmad\u0131\u011f\u0131 veya ask\u0131da oldu\u011fu bir tarihte \u00f6denen \u00fccret d\u0131\u015f\u0131ndaki \u00f6demelere ili\u015fkin d\u00fczenlenmesi gereken ek nitelikteki ayl\u0131k prim ve hizmet belgelerinin prime esas kazanc\u0131n tabi oldu\u011fu en son ay\u0131n kazanc\u0131na dahil edilmek \u00fczere belirtilen mercilerin kararlar\u0131n\u0131n kesinle\u015fme tarihlerini veya arabuluculuk anla\u015fma belgesinin ilam niteli\u011fini kazand\u0131\u011f\u0131 tarihi,<\/p>\n<p>h) Yabanc\u0131 \u00fclkelere sefer yapan ula\u015ft\u0131rma ara\u00e7lar\u0131, ayl\u0131k prim ve hizmet belgesinin Kuruma verilme s\u00fcresi i\u00e7inde T\u00fcrkiye\u2019ye d\u00f6nmemi\u015fse bu ara\u00e7larda \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131ya ait ayl\u0131k prim ve hizmet belgesi, bu maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda belirtilen verilme s\u00fcresinin sona erdi\u011fi tarihten itibaren bir ay\u0131 ge\u00e7memek \u015fart\u0131yla ara\u00e7lar\u0131n T\u00fcrkiye\u2019ye d\u00f6n\u00fc\u015f tarihini,<\/p>\n<p>\u0131)\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2000\/11\/27\/ozellestirme-uygulamalari-hakkinda-kanun-4046-sayili-kanun\/\">4046 say\u0131l\u0131 kanunun<\/a><\/strong>\u00a021 nci maddesine istinaden i\u015f kayb\u0131 tazminat\u0131 \u00f6denen sigortal\u0131 personel ile 4447 say\u0131l\u0131 kanunun Ek 5 inci maddesi kapsam\u0131nda do\u011fum ve evlat edinme sonras\u0131 yar\u0131m \u00e7al\u0131\u015fma \u00f6dene\u011fi \u00f6denenlere ili\u015fkin ayl\u0131k prim ve hizmet belgelerinin \u00f6demenin yap\u0131ld\u0131\u011f\u0131 tarihi,\u201d takip eden ay\u0131n 26\u2019s\u0131na kadar, Kuruma, e-sigorta kanal\u0131yla g\u00f6nderilmesi veya ka\u011f\u0131t ortam\u0131nda verilmesi halinde yasal s\u00fcresi i\u00e7inde verilmi\u015f kabul edilir. Yukar\u0131daki durumlarda verilmesi gereken\u00a0<strong>Muhtasar ve Prim Hizmet Beyannamelerinin<\/strong>\u00a0(MPHB) ise takip eden ay\u0131n 26\u2019s\u0131na kadar yetkili vergi dairesine elektronik ortamda verilmesi zorunludur. MPHB hi\u00e7bir durumda ka\u011f\u0131t ortam\u0131nda verilemeyecektir.\u201d<\/p>\n<p><strong>Sigorta Primlerinin \u00d6denmesi Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong><\/p>\n<p>Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda sigortal\u0131lar\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenler, bir ay i\u00e7inde \u00e7al\u0131\u015ft\u0131rd\u0131klar\u0131 sigortal\u0131lar\u0131n prime esas kazan\u00e7lar\u0131 \u00fczerinden hesaplanacak sigortal\u0131 hissesi prim tutarlar\u0131n\u0131 sigortal\u0131lar\u0131n \u00fccretlerinden keserek, kendi hissesine isabet eden prim tutarlar\u0131n\u0131 da bu tutarlara ekleyerek en ge\u00e7 takip eden ay\/d\u00f6nemin sonuna kadar Kuruma \u00f6deyeceklerdir<\/p>\n<p>\u00d6deme s\u00fcresinin son g\u00fcn\u00fcn\u00fcn resmi tatile rastlamas\u0131 halinde ise prim tutarlar\u0131, en ge\u00e7 resmi tatilin sona erdi\u011fi g\u00fcn\u00fc izleyen ilk i\u015f g\u00fcn\u00fc i\u00e7inde Kuruma \u00f6denecektir.<\/p>\n<p>Sigorta primleri, Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda sigortal\u0131 say\u0131lanlar y\u00f6n\u00fcnden;<\/p>\n<p>a) Ay\u0131n 1\u2019i ile 30\u2019u aras\u0131ndaki \u00e7al\u0131\u015fmalar\u0131 kar\u015f\u0131l\u0131\u011f\u0131 \u00fccret alan sigortal\u0131lar i\u00e7in en ge\u00e7 belgenin ili\u015fkin oldu\u011fu ay\u0131 izleyen ay\u0131n son g\u00fcn\u00fcne kadar,<\/p>\n<p>b) Ay\u0131n 15\u2019i ile m\u00fcteakip ay\u0131n 14\u2019\u00fc aras\u0131ndaki \u00e7al\u0131\u015fmalar\u0131 kar\u015f\u0131l\u0131\u011f\u0131 \u00fccret alan sigortal\u0131lar i\u00e7in en ge\u00e7 belgenin ili\u015fkin oldu\u011fu d\u00f6nemi izleyen takvim ay\u0131n\u0131n 14\u2019\u00fc ne kadar,<\/p>\n<p>i\u015fverenlerce Kuruma \u00f6denir.<\/p>\n<p><strong>\u00d6rnek:<\/strong>\u00a0\u00d6zel nitelikteki (A) Limited \u015eirketi, 2020\/Ocak \u00a0ay\u0131nda \u00e7al\u0131\u015ft\u0131rm\u0131\u015f oldu\u011fu sigortal\u0131lar\u0131n primlerini 29\/2\/2020 tarihinin Cumartesine, 1\/3\/2020 tarihinin de Pazar g\u00fcn\u00fcne \u00a0rastlamas\u0131 nedeniyle 2\/3\/2020 Pazartesi g\u00fcn\u00fc \u00f6deyecektir. Ayn\u0131 \u015firket \u00a02020\/\u015eubat ay\u0131nda \u00e7al\u0131\u015ft\u0131rm\u0131\u015f oldu\u011fu sigortal\u0131lar\u0131n primlerini en ge\u00e7 31\/3\/2020 tarihine kadar \u00f6deyecektir.<\/p>\n<p><strong>\u00d6rnek:\u00a0<\/strong>Resmi nitelikteki (B) Kamu Kurumu, 15\/10\/2019- 14\/11\/2019 d\u00f6neminde \u00e7al\u0131\u015ft\u0131rm\u0131\u015f oldu\u011fu sigortal\u0131lar\u0131n primlerini 14\/12\/2019 tarihinin Cumartesine,15\/12\/2019 tarihinin de Pazar g\u00fcn\u00fcne \u00a0rastlamas\u0131 nedeniyle 16\/12\/2019 g\u00fcn\u00fc \u00f6deyecektir. 15\/12\/2019-14\/1\/2020 d\u00f6neminde \u00e7al\u0131\u015ft\u0131rm\u0131\u015f oldu\u011fu sigortal\u0131lar\u0131n primlerini ise en ge\u00e7 14\/2\/2020 tarihine kadar \u00f6deyecektir.<\/p>\n<p>Libya\u2019da daimi i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131ran i\u015fverenlerin ise 5510 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re her ay i\u00e7in sigortal\u0131lardan kesecekleri sigorta primlerini kendilerine ait prim tutarlar\u0131na da ekleyerek en ge\u00e7 ilgili oldu\u011fu ay\u0131 takip eden \u00fc\u00e7 ay i\u00e7inde \u00f6demeleri gerekmektedir. Bu s\u00fcre i\u00e7inde \u00f6denmeyen primlere 5510 say\u0131l\u0131 Kanunun 89 uncu maddesinin ikinci f\u0131kras\u0131nda \u00f6ng\u00f6r\u00fclen gecikme cezas\u0131 ve gecikme zamm\u0131 uygulanmas\u0131 gerekmektedir.<\/p>\n<p><strong>\u00d6rnek:<\/strong>\u00a0Libya\u2019da daimi i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131ran i\u015fverenlerce, \u00f6rne\u011fin; 2021\/Ocak ay\u0131 sigorta priminin en ge\u00e7 30\/04\/2021 tarihine kadar \u00f6denmesi gerekmekte olup s\u00f6z konusu primlerin vadesinde \u00f6denmemesi halinde, \u00f6denmeyen primlere 5510 say\u0131l\u0131 Kanunun 89 uncu maddesinin ikinci f\u0131kras\u0131nda \u00f6ng\u00f6r\u00fclen gecikme cezas\u0131 ve gecikme zamm\u0131 uygulanacakt\u0131r.<\/p>\n<p><strong>\u0130\u015fyeri Kay\u0131tlar\u0131n\u0131n Saklanmas\u0131 ve \u0130braz\u0131na \u0130li\u015fkin \u0130\u015fveren Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong><\/p>\n<p><strong>\u0130\u015fyeri Defter, Kay\u0131t Ve Belgelerinin Saklanmas\u0131<\/strong><\/p>\n<p>\u0130\u015fveren, i\u015fyeri sahipleri; i\u015fyeri defter, kay\u0131t ve belgelerini ilgili oldu\u011fu y\u0131l\u0131 takip eden y\u0131l ba\u015f\u0131ndan ba\u015flamak \u00fczere on y\u0131l s\u00fcreyle, kamu idareleri otuz y\u0131l s\u00fcreyle, tasfiye ve ifl\u00e2s idaresi memurlar\u0131 ise g\u00f6revleri s\u00fcresince, saklamak zorundad\u0131rlar.<\/p>\n<p><strong>\u00a0\u0130\u015fyeri Defter, Kay\u0131t Ve Belgelerini \u0130stenilmesi Halinde \u0130braz\u0131<\/strong><\/p>\n<p>\u0130\u015fverenler ve i\u015fyeri sahipleri; i\u015fyeri defter, kay\u0131t ve belgelerini Kurumun denetim ve kontrol ile g\u00f6revlendirilen memurlar\u0131nca istenilmesi halinde on be\u015f g\u00fcn i\u00e7inde ibraz etmek zorundad\u0131rlar.<\/p>\n<p><strong>Kaynak:<\/strong>\u00a0SGK<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>SGK \u2013 \u0130\u015fverenin Y\u00fck\u00fcml\u00fcl\u00fckleri Sigortal\u0131 \u0130\u015fe Giri\u015f Bildirgesi Verme Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununu&#8230; &nbsp;<\/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-16870","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16870","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=16870"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16870\/revisions"}],"predecessor-version":[{"id":16871,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16870\/revisions\/16871"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=16870"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=16870"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=16870"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}