{"id":19281,"date":"2025-11-03T06:48:08","date_gmt":"2025-11-03T06:48:08","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=19281"},"modified":"2025-11-03T06:48:08","modified_gmt":"2025-11-03T06:48:08","slug":"sgk-genelgesi-2013-11-guncellenmis-hali-2025","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2025\/11\/sgk-genelgesi-2013-11-guncellenmis-hali-2025\/","title":{"rendered":"SGK Genelgesi 2013\/11 \u2013 G\u00fcncellenmi\u015f Hali \u2013 2025"},"content":{"rendered":"

\"\"<\/a>2013\/11 Say\u0131l\u0131 Sigortal\u0131l\u0131k \u0130\u015flemleri Hakk\u0131nda Genelge (02\/09\/2025 Tarihli ve 2025\/15 Say\u0131l\u0131 Genelge \u0130\u015flenmi\u015f Haliyle) T.C. SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015e…<\/p>\n

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SGK Genelgesi 2013\/11 \u2013 G\u00fcncellenmi\u015f Hali \u2013 2025<\/strong><\/p>\n

Tarih:\u00a0
\n

2013\/11 Say\u0131l\u0131 Sigortal\u0131l\u0131k \u0130\u015flemleri Hakk\u0131nda Genelge<\/h4>\n

(02\/09\/2025 Tarihli ve 2025\/15 Say\u0131l\u0131 Genelge \u0130\u015flenmi\u015f Haliyle)<\/p>\n

T.C.<\/p>\n

SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI<\/p>\n

Emeklilik Hizmetleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/p>\n

Say\u0131 : 32995964\/230<\/p>\n

Konu : Sigortal\u0131l\u0131k i\u015flemleri<\/p>\n

Tarih: 22\/2\/2013<\/p>\n

GENELGE<\/p>\n

2013\/11<\/p>\n

Ba\u015fkanl\u0131k Makam\u0131n\u0131n 29\/12\/2010 tarihli ve 747 say\u0131l\u0131 OLUR\u2019lar\u0131 ile Kurumumuz taraf\u0131ndan \u00e7\u0131kar\u0131lan ve halen uygulanan genelgelerin, y\u00fcr\u00fcrl\u00fckte bulunan g\u00fcncel mevzuata g\u00f6re yeniden g\u00f6zden ge\u00e7irilmesi, g\u00fcncelle\u015ftirilmesi, tekle\u015ftirilmesi ihtiyac\u0131n\u0131n ortaya \u00e7\u0131kmas\u0131 nedeniyle ger\u00e7ekle\u015ftirilen Komisyon \u00e7al\u0131\u015fmalar\u0131 kapsam\u0131nda sigortal\u0131l\u0131k i\u015flemleri \u00e7er\u00e7evesinde \u00e7\u0131kar\u0131lan genelge, genel yaz\u0131, talimat ve e-sigortal\u0131 mesajlar\u0131na dair \u00e7al\u0131\u015fma bitirilmi\u015f olup, sigortal\u0131l\u0131k i\u015f ve i\u015flemlerine ili\u015fkin s\u00fcre\u00e7ler belirlenmi\u015ftir.<\/p>\n

5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununun<\/a><\/strong>\u00a0(Genelgede bundan b\u00f6yle Kanun olarak an\u0131lacakt\u0131r.) 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131 ile ilk defa 2008 y\u0131l\u0131 Ekim ay\u0131 ba\u015f\u0131 itibariyle sigortal\u0131 olarak \u00e7al\u0131\u015fmaya ba\u015flayanlar i\u00e7in sigortal\u0131l\u0131k stat\u00fcleri; hizmet akdi ile bir veya birden fazla i\u015fveren taraf\u0131ndan \u00e7al\u0131\u015ft\u0131r\u0131lanlar i\u00e7in (a) bendi, hizmet akdine ba\u011fl\u0131 olmaks\u0131z\u0131n kendi ad\u0131na ve hesab\u0131na ba\u011f\u0131ms\u0131z \u00e7al\u0131\u015fanlar (b) bendi, kamu idarelerinde (a) ve (b) bentleri d\u0131\u015f\u0131nda \u00e7al\u0131\u015ft\u0131r\u0131lanlar ise (c) bendinde belirlenmi\u015ftir.<\/p>\n

<\/p>\n
Kanunun ge\u00e7ici 1 inci maddesi ile de 2008 y\u0131l\u0131 Ekim ay\u0131 ba\u015f\u0131ndan \u00f6nce 506 say\u0131l\u0131 Sosyal Sigortalar Kanunu ve 2925 say\u0131l\u0131 Tar\u0131m \u0130\u015f\u00e7ileri Sosyal Sigortalar Kanununa tabi olan sigortal\u0131lar Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi, 1479 say\u0131l\u0131 Esnaf ve Sanatkarlar ve Di\u011fer Ba\u011f\u0131ms\u0131z \u00c7al\u0131\u015fanlar Sosyal Sigortalar Kurumu Kanunu ve 2926 say\u0131l\u0131 Tar\u0131mda Kendi Ad\u0131na ve Hesab\u0131na \u00c7al\u0131\u015fanlar Sosyal Sigortalar Kanununa tabi olan sigortal\u0131lar 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi, 5434 say\u0131l\u0131 T\u00fcrkiye Cumhuriyeti Emekli Sand\u0131\u011f\u0131 Kanununa tabi olan i\u015ftirak\u00e7iler ise 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda kabul edilmi\u015flerdir.<\/div>\n

<\/ins><\/div>\n

B\u0130R\u0130NC\u0130 KISIM<\/p>\n

KANUNUN 4 \u00dcNC\u00dc MADDES\u0130N\u0130N B\u0130R\u0130NC\u0130<\/p>\n

FIKRASININ (a) BEND\u0130 KAPSAMINDA OLAN S\u0130GORTALILAR<\/p>\n

B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n

Kanunun 4 \u00fcnc\u00fc Maddesinin Birinci F\u0131kras\u0131n\u0131n (a) Bendine Tabi \u00c7al\u0131\u015fan Sigortal\u0131lar<\/strong><\/p>\n

Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinde hizmet akdi ile bir veya birden fazla i\u015fveren taraf\u0131ndan \u00e7al\u0131\u015ft\u0131r\u0131lanlar sigortal\u0131 say\u0131lm\u0131\u015flar, hizmet akdine tabi olmamakla beraber ilgili kanunlar\u0131nda yapt\u0131klar\u0131 i\u015f bak\u0131m\u0131ndan hizmet akdi olarak tarif edilen i\u015fleri yapanlar ile kamu idarelerinde \u00e7al\u0131\u015f\u0131p 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (c) bendine tabi olmas\u0131 \u00f6ng\u00f6r\u00fclmemi\u015f olanlar da 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda sigortal\u0131 say\u0131lm\u0131\u015ft\u0131r.<\/p>\n

<\/p>\n
6111 say\u0131l\u0131 Kanunla<\/a><\/strong>\u00a0yap\u0131lan d\u00fczenleme ile Kanunun 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n (g) bendine tabi olup iste\u011fe ba\u011fl\u0131 sigortaya prim \u00f6deyenler, ay i\u00e7inde 30 g\u00fcnden az \u00e7al\u0131\u015fmalar\u0131 nedeniyle kalan g\u00fcnlerini iste\u011fe ba\u011fl\u0131 sigortaya prim \u00f6deyerek tamamlayanlar, Kanuna eklenen ek 5 inci maddeyle tar\u0131m veya orman i\u015flerinde hizmet akdiyle s\u00fcreksiz olarak \u00e7al\u0131\u015fanlar ile ek 6 nc\u0131 madde kapsam\u0131nda ticari taksi, dolmu\u015f ve benzeri nitelikteki \u015fehir i\u00e7i toplu ta\u015f\u0131ma arac\u0131 i\u015fyerleri ile 4 \u00fcnc\u00fc maddenin ikinci f\u0131kras\u0131n\u0131n (b) bendinde belirtilen ve K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131nca belirlenecek alanlarda k\u0131smi s\u00fcreli i\u015f s\u00f6zle\u015fmesiyle bir veya birden fazla ki\u015fi taraf\u0131ndan \u00e7al\u0131\u015ft\u0131r\u0131lan ve \u00e7al\u0131\u015ft\u0131klar\u0131 ki\u015fi yan\u0131nda ay i\u00e7erisinde \u00e7al\u0131\u015fma saati s\u00fcresine g\u00f6re hesaplanan \u00e7al\u0131\u015fma g\u00fcn say\u0131s\u0131 on g\u00fcnden az olanlar\u0131n sigortal\u0131l\u0131k stat\u00fcleri de 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda say\u0131lm\u0131\u015ft\u0131r.<\/div>\n

<\/ins><\/div>\n

Kanunun 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n;<\/p>\n

(a) bendi ile hizmet akdi ile \u00e7al\u0131\u015fmamakla birlikte, ceza infaz kurumlar\u0131 ile tutukevleri b\u00fcnyesinde olu\u015fturulan tesis, at\u00f6lye ve benzeri \u00fcnitelerde \u00e7al\u0131\u015ft\u0131r\u0131lan h\u00fck\u00fcml\u00fc ve tutuklular\u0131n,<\/p>\n

(b) bendi ile\u00a03308 say\u0131l\u0131 Mesleki E\u011fitim Kanununda<\/a><\/strong>\u00a0belirtilen aday \u00e7\u0131rak, \u00e7\u0131rak ve i\u015fletmelerde mesleki e\u011fitim g\u00f6ren \u00f6\u011frenciler, meslek liselerinde okumakta iken veya y\u00fcksek \u00f6\u011frenimleri s\u0131ras\u0131nda staja tabi tutulan \u00f6\u011frenciler, (Ek, 1\/9\/2016 tarihli ve 2016\/20 say\u0131l\u0131 Genelge) (Ek, 24\/4\/2019 tarihli ve\u00a02019\/9 say\u0131l\u0131 Genelge<\/a><\/strong>) mesleki ve teknik orta\u00f6\u011fretim s\u0131ras\u0131nda tamamlay\u0131c\u0131 e\u011fitim ya da alan e\u011fitimi g\u00f6ren \u00f6\u011frenciler kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan desteklenen projelerde g\u00f6revli bursiyerler ile 2547 say\u0131l\u0131 Y\u00fcksek\u00f6\u011fretim Kanununun 46 nc\u0131 maddesine tabi olarak k\u0131smi zamanl\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lan \u00f6\u011frencilerden ayl\u0131k prime esas kazan\u00e7 tutar\u0131, 82 nci maddeye g\u00f6re belirlenen g\u00fcnl\u00fck prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n otuz kat\u0131ndan fazla olmayanlar\u0131n,<\/p>\n

(c) bendi ile harp malulleri,\u00a03713 say\u0131l\u0131 Ter\u00f6rle M\u00fccadele Kanunu<\/a><\/strong>,\u00a02330 say\u0131l\u0131 Nakdi Tazminat ve Ayl\u0131k Ba\u011flanmas\u0131 Hakk\u0131nda Kanuna<\/a><\/strong>\u00a0g\u00f6re vazife malull\u00fc\u011f\u00fc ayl\u0131\u011f\u0131 ba\u011flanm\u0131\u015f malullerden, 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda \u00e7al\u0131\u015fmaya ba\u015flayanlar\u0131n,<\/p>\n

(e) bendi ile T\u00fcrkiye \u0130\u015f Kurumu (\u0130\u015eKUR) taraf\u0131ndan d\u00fczenlenen meslek edindirme, geli\u015ftirme ve de\u011fi\u015ftirme e\u011fitimine kat\u0131lan kursiyerlerin,<\/p>\n

(g) bendi ile \u00dclkemiz ile sosyal g\u00fcvenlik s\u00f6zle\u015fmesi olmayan \u00fclkelerde i\u015f \u00fcstlenen i\u015fverenlerce yurt d\u0131\u015f\u0131ndaki i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131r\u0131lmak \u00fczere g\u00f6t\u00fcr\u00fclen T\u00fcrk i\u015f\u00e7ilerinin,<\/p>\n

<\/p>\n
sigortal\u0131l\u0131k stat\u00fcs\u00fc de 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) bendi olarak belirlenmi\u015ftir.<\/div>\n

<\/ins><\/div>\n

(Ek, 11\/12\/2014 tarihli ve 2014\/32 say\u0131l\u0131 Genelge<\/strong>) 506 say\u0131l\u0131 Kanunun ek 36 nc\u0131 maddesi gere\u011fince ge\u00e7ici 20 nci madde kapsam\u0131nda bulunan sand\u0131klar\u0131n mali durumlar\u0131n\u0131n \u00fcyelerine sosyal g\u00fcvenlik yard\u0131mlar\u0131 yapmaya elveri\u015fli olmamas\u0131 halinde bunlar\u0131n yetkili organlar\u0131n\u0131n alacaklar\u0131 fesih ya da devir kararlar\u0131 neticesinde b\u00fct\u00fcn aktif ve pasifleriyle birlikte Sosyal Sigortalar Kurumuna devredilmesine Bakanlar Kurulu yetkili k\u0131l\u0131nm\u0131\u015f olup,<\/p>\n

\u0130ttihad\u0131 Milli T\u00fcrk Anonim Sigorta \u015eirketi Emekli Sand\u0131\u011f\u0131 (11\/7\/1978 tarihli ve 16343 Resmi Gazetede yay\u0131mlanan 2167 say\u0131l\u0131 Kanunun ge\u00e7ici 60 nc\u0131 maddesi ile),<\/p>\n

\u0130stanbul Bankas\u0131 Personeli Sosyal Sigorta Sand\u0131\u011f\u0131 Vakf\u0131 (27\/11\/1994 tarihli ve 94\/6231say\u0131l\u0131 BKK ile),<\/p>\n

T\u00fcrkiye \u00d6\u011fretmenler Bankas\u0131 A.\u015e. Emekli Sa\u011fl\u0131k ve Sosyal Yard\u0131m Sand\u0131\u011f\u0131 Vakf\u0131 (5\/6\/1995 tarihli ve 6965 say\u0131l\u0131 BKK ile),<\/p>\n

Tam Sigorta A.\u015e. Memur ve M\u00fcstahdemleri Emekli Sand\u0131\u011f\u0131 Vakf\u0131 (22\/11\/1999 tarihli 99\/13718 say\u0131l\u0131 BKK ile),<\/p>\n

Ankara Anonim T\u00fcrk Sigorta \u015eirketi Memur ve Hizmetlileri Sa\u011fl\u0131k ve Emeklilik Sand\u0131\u011f\u0131 Vakf\u0131 (25\/12\/2001 tarihli ve 2001\/3534 say\u0131l\u0131 BKK ile),<\/p>\n

T\u00fcrkiye T\u00fct\u00fcnc\u00fcler Bankas\u0131 A.\u015e. Memur ve Hizmetlileri Sosyal Sigorta ve Yard\u0131m Sand\u0131\u011f\u0131 Vakf\u0131 (9\/6\/2003 tarihli ve 2003\/5734 say\u0131l\u0131 BKK ile),<\/p>\n

T\u00fcrkiye Kredi Bankas\u0131 A.\u015e. Memur ve M\u00fcstahdemleri Sosyal ve Yard\u0131m Sand\u0131\u011f\u0131 Vakf\u0131 (9\/6\/2003 tarihli ve 2003\/5733 say\u0131l\u0131 BKK ile),<\/p>\n

T\u00fcrk Ticaret Bankas\u0131 Emekli Sand\u0131\u011f\u0131 Vakf\u0131 (10\/6\/2003 tarihli ve 2003\/5745 say\u0131l\u0131 BKK ile),<\/p>\n

T\u00fcrkiye \u0130mar Bankas\u0131 T.A.\u015e. Memur ve M\u00fcstahdemleri Yard\u0131m ve Emekli Sand\u0131\u011f\u0131 Vakf\u0131 (29\/3\/2018 tarihli ve 2018\/11401 say\u0131l\u0131 BKK ile), (Ek, 24\/4\/2019 tarihli ve 2019\/9 say\u0131l\u0131 Genelge<\/strong>)<\/p>\n

(De\u011fi\u015fik, 24\/4\/2019 tarihli ve 2019\/9 say\u0131l\u0131 Genelge<\/strong>) Kurumumuza devredilmi\u015ftir. Kurumca devral\u0131nan banka sand\u0131klar\u0131nda ge\u00e7en sigortal\u0131l\u0131k s\u00fcreleri hakk\u0131nda 506 say\u0131l\u0131 Kanun h\u00fck\u00fcmleri uygulanmakta, bu s\u00fcreler 506 say\u0131l\u0131 Kanuna tabi ge\u00e7mi\u015f sigortal\u0131l\u0131k ve hizmet gibi kabul edilerek i\u015flem yap\u0131lmaktad\u0131r.<\/p>\n

<\/p>\n
Ayr\u0131ca, 2008 y\u0131l\u0131 Ekim ay\u0131 ba\u015f\u0131ndan \u00f6nce 506 say\u0131l\u0131 Kanunun m\u00fclga 2 nci, m\u00fclga ek 10 uncu ve m\u00fclga ek 13 \u00fcnc\u00fc maddeleri gere\u011fince sigortal\u0131 say\u0131lanlarla, ilgili kanunlar\u0131nda 506 say\u0131l\u0131 Kanuna tabi olmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015f olanlardan, \u00e7al\u0131\u015fmas\u0131 devam edenlerin sigortal\u0131l\u0131klar\u0131 da 2008 y\u0131l\u0131 Ekim ay\u0131 ba\u015f\u0131ndan sonra ilk defa Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda \u00e7al\u0131\u015fmaya ba\u015flayanlar i\u00e7in getirilen d\u00fczenlemeler do\u011frultusunda devam ettirilecektir.<\/div>\n

<\/ins><\/div>\n

1- Sigortal\u0131 say\u0131lanlar<\/strong><\/p>\n

1.1- Hizmet akdine tabi \u00e7al\u0131\u015fanlar<\/strong><\/p>\n

Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendine g\u00f6re sigortal\u0131 say\u0131labilmek i\u00e7in sigortal\u0131n\u0131n i\u015fverenle aras\u0131nda Kanunun 3 \u00fcnc\u00fc maddesinde tan\u0131mlanan hizmet akdi ba\u011f\u0131n\u0131n bulunmas\u0131, i\u015fveren veya i\u015fveren vekili ya da alt i\u015fveren taraf\u0131ndan i\u015fe al\u0131n\u0131p, hizmet akdine tabi \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 gerekmektedir.<\/p>\n

(Ek, 11\/12\/2014 tarihli ve\u00a02014\/32 say\u0131l\u0131 Genelge<\/a><\/strong>)<\/a>\u00a0Kanunda hizmet akdi\u00a06098 say\u0131l\u0131 T\u00fcrk Bor\u00e7lar Kanununda<\/a><\/strong>\u00a0tan\u0131mlanan hizmet s\u00f6zle\u015fmesi ve i\u015f mevzuat\u0131nda tan\u0131mlanan i\u015f s\u00f6zle\u015fmesi olarak tan\u0131mlanm\u0131\u015f olup, 6098 say\u0131l\u0131 Kanunun 393 \u00fcnc\u00fc maddesi ile hizmet s\u00f6zle\u015fmesi, i\u015f\u00e7inin i\u015fverene ba\u011f\u0131ml\u0131 olarak belirli veya belirli olmayan s\u00fcreyle i\u015f g\u00f6rmeyi ve i\u015fverenin de ona zamana veya yap\u0131lan i\u015fe g\u00f6re \u00fccret \u00f6demeyi \u00fcstlendi\u011fi s\u00f6zle\u015fme oldu\u011fu, i\u015f\u00e7inin i\u015fverene bir hizmeti k\u0131smi s\u00fcreli olarak d\u00fczenli bi\u00e7imde yerine getirmeyi \u00fcstlendi\u011fi s\u00f6zle\u015fmelerinde hizmet s\u00f6zle\u015fmesi say\u0131laca\u011f\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Hizmet akdi iki tarafl\u0131 akitlerden olup taraflar\u0131 birbirine taahh\u00fctlerle ba\u011flad\u0131\u011f\u0131ndan, hizmet akdinde hukuki ba\u011f\u0131ml\u0131l\u0131k \u015fartt\u0131r. Hizmet akdinin varl\u0131\u011f\u0131ndan s\u00f6z edilebilmesi i\u00e7in i\u015f\u00e7inin i\u015fverenin emir ve g\u00f6r\u00fc\u015fleri do\u011frultusunda i\u015fverenin g\u00f6sterdi\u011fi yerde belirli ya da belirsiz s\u00fcrede \u00e7al\u0131\u015fmas\u0131 ve bunun kar\u015f\u0131l\u0131\u011f\u0131nda da i\u015fverenden \u00fccret almas\u0131 gerekmektedir.<\/p>\n

4857 say\u0131l\u0131 Kanunun<\/a><\/strong>\u00a08 inci maddesinde ise i\u015f s\u00f6zle\u015fmesi, bir taraf\u0131n (i\u015f\u00e7i) ba\u011f\u0131ml\u0131 olarak i\u015f g\u00f6rmeyi, di\u011fer taraf\u0131nda (i\u015fveren) \u00fccret \u00f6demeyi \u00fcstlenmesinden olu\u015fan s\u00f6zle\u015fme olarak tan\u0131mlanm\u0131\u015f olup, hizmet akdinin i\u00e7inde i\u015f, \u00fccret, ba\u011f\u0131ml\u0131l\u0131k ve zaman unsurlar\u0131 bulunmaktad\u0131r.<\/p>\n

Hizmet s\u00f6zle\u015fmesi ve i\u015f s\u00f6zle\u015fmesi birlikte incelendi\u011finde hizmet akdinin unsurlar\u0131 a\u015fa\u011f\u0131daki gibidir.<\/p>\n

Hukuki ba\u011fl\u0131l\u0131k : Hizmet akdi iki tarafl\u0131 akitlerden olup, taraflar\u0131 birbirine taahh\u00fctle ba\u011flar. \u0130\u015f\u00e7i, eme\u011fini i\u015fverenin emrine veren, hizmetin g\u00f6r\u00fcld\u00fc\u011f\u00fc s\u00fcrece ona tabi olan, yani hizmeti i\u015fverenin emir, talimat ve denetimi alt\u0131nda yapmak zorunda olan ki\u015fidir. \u0130\u015fveren ise buna kar\u015f\u0131l\u0131k i\u015f\u00e7iye \u00fccret vermeyi vaat eder.
\n\u0130\u015f s\u00f6zle\u015fmesinde de ay\u0131rt edici unsur ba\u011f\u0131ml\u0131l\u0131k unsurudur. Bu unsur i\u015f\u00e7inin i\u015fin yap\u0131lmas\u0131 s\u0131ras\u0131nda i\u015fverenin talimatlar\u0131na s\u0131k\u0131 s\u0131k\u0131ya ba\u011fl\u0131 olmas\u0131 ve i\u015fverence denetlenmesi anlam\u0131ndad\u0131r. Ba\u011f\u0131ml\u0131l\u0131k unsuru i\u015f s\u00f6zle\u015fmesini eser ve vekalet gibi di\u011fer i\u015f g\u00f6rme borcu do\u011furan s\u00f6zle\u015fmelerden de ay\u0131rmaktad\u0131r. Eser s\u00f6zle\u015fmesinde m\u00fcteahhit, bir bedel kar\u015f\u0131l\u0131\u011f\u0131 olarak i\u015f sahibine bir eser yap\u0131p teslim eder ama i\u015fini yaparken ba\u011f\u0131ms\u0131z hareket eder. \u0130\u015f sahibinden i\u015fin yap\u0131lmas\u0131 ile ilgili talimat almaz. Burada \u00f6nemli olan eserin anla\u015fmada belirlenen niteliklere uygun olarak ve belirtilen s\u00fcrede yap\u0131l\u0131p teslim edilmesidir. Vekalet s\u00f6zle\u015fmesinde vekil belirli bir i\u015fin g\u00f6r\u00fclmesi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc alt\u0131ndad\u0131r. S\u00f6zle\u015fme varsa \u00fccret de isteyebilir. Ancak burada vekil ile i\u015f sahibi aras\u0131ndaki ba\u011f\u0131ml\u0131l\u0131k unsuru i\u015f s\u00f6zle\u015fmesine nazaran \u00e7ok zay\u0131ft\u0131r. Vekil i\u015fini i\u015fverenden ekonomik a\u00e7\u0131dan ba\u011f\u0131ms\u0131z bir \u015fekilde kendi ara\u00e7lar\u0131 ve personeli ile ve genellikle kendi i\u015f yerinde yapmaktad\u0131r.<\/p>\n

S\u00fcre : Hizmet akdi belli bir s\u00fcre i\u00e7in yap\u0131labildi\u011fi gibi, s\u00fcresiz de olabilir. Bu s\u00fcrenin aral\u0131ks\u0131z olmas\u0131 \u015fart de\u011fildir. Hizmetin, s\u00f6zle\u015fme s\u00fcresi i\u00e7inde g\u00fcn\u00fcn birka\u00e7 saatinde veya haftan\u0131n, ay\u0131n belli g\u00fcnlerinde g\u00f6r\u00fclmesi \u015fart ko\u015fulabilir. Bu \u00e7e\u015fit periyodik \u00e7al\u0131\u015fma \u015fartlar\u0131 akdin niteli\u011fini etkilemez. S\u00fcre unsuru \u00fccret bak\u0131m\u0131ndan de\u011fil, hizmet y\u00f6n\u00fcnden \u00f6nemli rol oynar. Hizmet s\u00f6zle\u015fmelerinin yaz\u0131l\u0131 yap\u0131lmas\u0131 4857 say\u0131l\u0131 Kanunun 9 uncu maddesinde h\u00fckme ba\u011flanm\u0131\u015f olup belirli s\u00fcresi bir y\u0131l veya daha uzun s\u00fcreli hizmet akitlerinin yaz\u0131l\u0131 yap\u0131lmas\u0131 zorunludur. \u0130\u015f s\u00f6zle\u015fmesinin s\u00fcresiz yap\u0131lmas\u0131 \u015fart ve zorunluluk de\u011fildir. Hizmet akitlerinin yaz\u0131l\u0131 yap\u0131lmam\u0131\u015f olmas\u0131, hizmet akdinin varl\u0131\u011f\u0131n\u0131 etkilemez.<\/p>\n

<\/p>\n
Hizmet : Hizmet akdinde i\u015f\u00e7i, i\u015fverene bedeni veya fikri (d\u00fc\u015f\u00fcnsel) veya her iki nitelikte emek vaadinde bulunur. Hizmet eden ki\u015fi bir neticeyi de\u011fil, kendili\u011finden hizmet g\u00f6t\u00fcrmeyi taahh\u00fct eder. \u00c7al\u0131\u015fmas\u0131n\u0131n i\u015fverene sa\u011flayaca\u011f\u0131 ekonomik sonu\u00e7tan sorumlu de\u011fildir. Hizmetin kapsam\u0131, g\u00f6r\u00fcl\u00fc\u015f tarz\u0131 ve yeri belli olmal\u0131d\u0131r.<\/div>\n

<\/ins><\/div>\n

Hizmetin i\u015fverenin i\u015fyerinde veya onun g\u00f6sterece\u011fi yerde yap\u0131lmas\u0131 \u015fartt\u0131r.<\/p>\n

\u0130\u015f s\u00f6zle\u015fmesi gere\u011fince i\u015f\u00e7i i\u015fverene kar\u015f\u0131 bir i\u015fin g\u00f6r\u00fclmesi (yerine getirilmesi) ile y\u00fck\u00fcml\u00fc olan ger\u00e7ek ki\u015fidir. Ekonomik a\u00e7\u0131dan i\u015f olarak de\u011ferlendirilen her t\u00fcrl\u00fc \u00e7al\u0131\u015fma bu kapsama girer. \u00c7al\u0131\u015fma bedenen veya fikren yahut her ikisi birlikte de olabilir.<\/p>\n

\u00dccret : \u0130\u015fverenin i\u015f\u00e7iye vermeyi taahh\u00fct etti\u011fi \u00fccret eme\u011fin kiras\u0131 niteli\u011findedir. \u00dccret, para veya ba\u015fka \u015fekilde \u00f6denir. \u00dccret, zaman birimi esas\u0131na (saat ba\u015f\u0131na, g\u00fcnl\u00fck, haftal\u0131k, ayl\u0131k gibi) veya i\u015f birimi esas\u0131na (par\u00e7a, a\u011f\u0131rl\u0131k, alan veya hacim birimleri gibi) g\u00f6re verilebilir. \u0130\u015fin miktar\u0131na g\u00f6re verilen \u00fccrete g\u00f6t\u00fcr\u00fc \u00fccret denilir. \u00dccret kardan pay verilmek suretiyle de \u00f6denmi\u015f olabilir. \u00dccrete mahsuben \u00f6denecek avans da ayn\u0131 niteliktedir. B\u00fct\u00fcn bu usuller \u00fccretin \u00f6denme \u015fekline ili\u015fkin olup, akdin niteli\u011fini de\u011fi\u015ftirmemektedir. \u0130\u015f s\u00f6zle\u015fmesinin tan\u0131m\u0131nda, i\u015f\u00e7inin \u00fccret kar\u015f\u0131l\u0131\u011f\u0131nda i\u015f g\u00f6ren ki\u015fi oldu\u011fu a\u00e7\u0131k\u00e7a belirtilmi\u015ftir. \u00dccretin i\u015f s\u00f6zle\u015fmesinde a\u00e7\u0131k\u00e7a belirlenmemi\u015f olmas\u0131 \u00e7al\u0131\u015fman\u0131n \u00fccret kar\u015f\u0131l\u0131\u011f\u0131 olmad\u0131\u011f\u0131 sonucunu do\u011furmayaca\u011f\u0131 gibi \u00fccretin uzun s\u00fcre \u00f6denmemesi de bu niteli\u011fini ortadan kald\u0131rmaz. Ancak, hat\u0131r i\u00e7in yahut ahlaki bir g\u00f6rev kapsam\u0131nda \u00e7al\u0131\u015f\u0131lan i\u015fler \u00fccret kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lan i\u015fler olarak kabul edilmez.<\/p>\n

Tamam\u0131 \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/strong><\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

2013\/11 Say\u0131l\u0131 Sigortal\u0131l\u0131k \u0130\u015flemleri Hakk\u0131nda Genelge (02\/09\/2025 Tarihli ve 2025\/15 Say\u0131l\u0131 Genelge \u0130\u015flenmi\u015f Haliyle) T.C. SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015e…  <\/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-19281","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19281","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=19281"}],"version-history":[{"count":2,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19281\/revisions"}],"predecessor-version":[{"id":19283,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19281\/revisions\/19283"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=19281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=19281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=19281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}