{"id":5496,"date":"2013-06-07T06:06:09","date_gmt":"2013-06-07T06:06:09","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=5496"},"modified":"2013-06-07T06:06:09","modified_gmt":"2013-06-07T06:06:09","slug":"bireysel-emeklilik-sisteminde-devlet-katkisi-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2013\/06\/bireysel-emeklilik-sisteminde-devlet-katkisi-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik\/","title":{"rendered":"Bireysel Emeklilik Sisteminde Devlet Katk\u0131s\u0131 Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik"},"content":{"rendered":"

\"hazine\"<\/a>Bireysel Emeklilik Sisteminde Devlet Katk\u0131s\u0131 Hakk\u0131nda Y\u00f6netmeli\u011fin…<\/p>\n

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07 Haziran 2013 Tarihli Resmi Gazete<\/span><\/p>\n

Say\u0131: 28670<\/span><\/p>\n

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Ba\u015fbakanl\u0131k (Hazine M\u00fcste\u015farl\u0131\u011f\u0131)\u2019tan:<\/span><\/p>\n

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B\u0130REYSEL EMEKL\u0130L\u0130K S\u0130STEM\u0130NDE DEVLET KATKISI HAKKINDA<\/b><\/span><\/p>\n

Y\u00d6NETMEL\u0130KTE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA<\/b><\/span><\/p>\n

DA\u0130R Y\u00d6NETMEL\u0130K<\/b><\/span><\/p>\n

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MADDE 1 \u2013<\/span><\/strong>\u00a029\/12\/2012 tarihli ve 28512 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0<\/span>Bireysel Emeklilik Sisteminde Devlet Katk\u0131s\u0131 Hakk\u0131nda Y\u00f6netmeli\u011fin<\/span><\/a><\/span>\u00a03 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) ve (c) bentleri a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

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\u201ca) Birikim: Devlet katk\u0131s\u0131 hesab\u0131ndaki tutarlar hari\u00e7, kat\u0131l\u0131mc\u0131n\u0131n bireysel emeklilik hesab\u0131nda bulunan toplam tutar\u0131,\u201d<\/span><\/p>\n

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\u201cc) 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 hesab\u0131,\u201d<\/span><\/p>\n

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MADDE 2 \u2013\u00a0<\/span><\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 4 \u00fcnc\u00fc maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

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\u201cMADDE 4 \u2013\u00a0<\/span><\/strong>(1) Devlet katk\u0131s\u0131, \u015firketler taraf\u0131ndan emeklilik g\u00f6zetim merkezine iletilen bilgiler esas al\u0131narak, emeklilik g\u00f6zetim merkezi taraf\u0131ndan hesaplan\u0131r.<\/span><\/p>\n

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(2) \u015eirketler, i\u015fverenler taraf\u0131ndan \u00f6denenler hari\u00e7, kat\u0131l\u0131mc\u0131lar ad\u0131na \u00f6denen katk\u0131 pay\u0131na ili\u015fkin veriler ile devlet katk\u0131s\u0131 hesaplamas\u0131na esas di\u011fer verileri, emeklilik g\u00f6zetim merkezince belirlenen i\u00e7erik, format ve y\u00f6nteme g\u00f6re en ge\u00e7 kayd\u0131n olu\u015ftu\u011fu g\u00fcn\u00fc takip eden i\u015f g\u00fcn\u00fc saat 14:00\u2019e kadar emeklilik g\u00f6zetim merkezine g\u00f6nderir. \u015eirketler, bu verileri do\u011fru, eksiksiz ve tutarl\u0131 olarak emeklilik g\u00f6zetim merkezine bildirmekle y\u00fck\u00fcml\u00fcd\u00fcr. Emeklilik g\u00f6zetim merkezi, verilerin, belirlenen i\u00e7erik, format ve y\u00f6nteme g\u00f6re g\u00f6nderildi\u011fini ve tutarl\u0131l\u0131\u011f\u0131n\u0131 kontrol eder, ayk\u0131r\u0131l\u0131k saptanan verileri d\u00fczeltilmek \u00fczere \u015firketlere g\u00f6nderir.<\/span><\/p>\n

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(3) \u015eirketler, katk\u0131 pay\u0131n\u0131n \u00f6dendi\u011fi ay\u0131n sonunu takip eden onuncu i\u015f g\u00fcn\u00fc sonuna kadar, ilgili ay i\u00e7inde g\u00f6nderdi\u011fi t\u00fcm verilerin tutarl\u0131l\u0131\u011f\u0131na ve do\u011frulu\u011funa ili\u015fkin nihai kontrol\u00fcn\u00fc tamamlar ve kay\u0131t kesinle\u015ftirme bildirimini emeklilik g\u00f6zetim merkezine g\u00f6nderir. Emeklilik g\u00f6zetim merkezi taraf\u0131ndan yap\u0131lan kontrol uyar\u0131nca ger\u00e7ekle\u015ftirilen d\u00fczeltmeler hari\u00e7, bu tarihten sonra yap\u0131lacak de\u011fi\u015fiklikler, yeni g\u00f6nderilecek veriler ile bu tarihe kadar \u015firket taraf\u0131ndan tutarl\u0131l\u0131\u011f\u0131, do\u011frulu\u011fu sa\u011flanamayan ya da devlet katk\u0131s\u0131 hesab\u0131 yap\u0131lmas\u0131na imkan vermeyecek \u015fekilde g\u00f6nderilen veriler, ilgili katk\u0131 pay\u0131n\u0131n \u00f6dendi\u011fi aya ili\u015fkin devlet katk\u0131s\u0131 hesaplamas\u0131nda dikkate al\u0131nmaz.<\/span><\/p>\n

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(4) Kay\u0131t kesinle\u015ftirme bildirimini takip eden be\u015f i\u015f g\u00fcn\u00fc i\u00e7inde emeklilik g\u00f6zetim merkezi M\u00fcste\u015farl\u0131k\u00e7a belirlenen kontrol listesinde belirtilenler dahil gerekli 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 bir mutabakat belgesi, elektronik imza ya da \u0131slak imza kullan\u0131larak imzalan\u0131r. Mutabakat belgesinde yer almas\u0131 gereken asgari hususlar M\u00fcste\u015farl\u0131k\u00e7a belirlenir.<\/span><\/p>\n

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(5) Katk\u0131 pay\u0131n\u0131n \u00f6dendi\u011fi aya ili\u015fkin hesaplamada mutabakata dahil edilmeyen \u00f6demeler, katk\u0131 pay\u0131 tahsilat\u0131n\u0131n \u015firket hesaplar\u0131na nakden intikal etti\u011fi ay\u0131n sonunu m\u00fcteakip bir y\u0131l\u0131 a\u015fmamak \u00fczere, takip eden d\u00f6nemlerde yap\u0131lacak devlet katk\u0131s\u0131 hesaplamas\u0131nda dikkate al\u0131n\u0131r. Bu gecikme nedeniyle kat\u0131l\u0131mc\u0131n\u0131n maruz kald\u0131\u011f\u0131 zarar ilgili \u015firket taraf\u0131ndan kar\u015f\u0131lan\u0131r.<\/span><\/p>\n

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(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, mavi kart sahipleri i\u00e7in ilgili kimlik numaralar\u0131na g\u00f6re kat\u0131l\u0131mc\u0131 baz\u0131nda konsolide eder ve kat\u0131l\u0131mc\u0131 baz\u0131nda \u00f6denen katk\u0131 pay\u0131n\u0131n y\u00fczde yirmi be\u015fini devlet katk\u0131s\u0131 olarak hesaplar. 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 olmas\u0131 durumunda, s\u00f6zle\u015fme baz\u0131nda devlet katk\u0131s\u0131, ilgili ayda s\u00f6zle\u015fme 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 payla\u015ft\u0131r\u0131l\u0131r.<\/span><\/p>\n

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(7) Emeklilik g\u00f6zetim merkezi, mutabakat belgesinin imzalanmas\u0131n\u0131 m\u00fcteakip d\u00f6rt i\u015f g\u00fcn\u00fc i\u00e7inde, kat\u0131l\u0131mc\u0131 baz\u0131nda hesaplad\u0131\u011f\u0131 devlet katk\u0131s\u0131 bilgilerini ilgili \u015firkete, \u015firket baz\u0131nda \u00f6denecek devlet katk\u0131s\u0131 bilgilerini ise hesap formu ile birlikte M\u00fcste\u015farl\u0131\u011fa g\u00f6nderir. Hesap formunda yer alacak hususlar M\u00fcste\u015farl\u0131k\u00e7a belirlenir.<\/span><\/p>\n

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(8) Devlet katk\u0131s\u0131n\u0131n hesaplanmas\u0131nda, T\u00fcrkiye Cumhuriyeti vatanda\u015f\u0131 olanlar ile 29\/5\/2009 tarihli ve\u00a0<\/span>5901 say\u0131l\u0131 T\u00fcrk Vatanda\u015fl\u0131\u011f\u0131 Kanununun<\/span><\/a><\/span>\u00a028 inci maddesine g\u00f6re, T\u00fcrkiye Cumhuriyeti vatanda\u015f\u0131 olup da \u00e7\u0131kma izni almak suretiyle T\u00fcrk vatanda\u015fl\u0131\u011f\u0131n\u0131 kaybedenler ve bunlar\u0131n altsoylar\u0131 ad\u0131na \u00f6denen ve \u015firket hesaplar\u0131na nakden intikal etmi\u015f olan katk\u0131 pay\u0131 \u00f6demeleri dikkate al\u0131n\u0131r; \u015firket\u00e7e kat\u0131l\u0131mc\u0131 hesab\u0131na yap\u0131lan ceza \u00f6demeleri, ek faydalar, i\u015fveren grup emeklilik s\u00f6zle\u015fmesinden hak kazan\u0131larak transfer yoluyla aktar\u0131lan tutarlar, ba\u015fka bir \u015firketten aktar\u0131mla gelen tutarlar, i\u015fverenler taraf\u0131ndan yap\u0131lan katk\u0131 pay\u0131 \u00f6demeleri, kime ait oldu\u011fu belli olmayan katk\u0131 pay\u0131 \u00f6demeleri ve Kanunun ge\u00e7ici 1 inci maddesinin be\u015finci f\u0131kras\u0131 kapsam\u0131nda aktar\u0131lan tutarlar hesaplamaya dahil edilmez. Kredi kart\u0131 ile yap\u0131lan \u00f6demelerin devlet katk\u0131s\u0131 hesaplamas\u0131na dahil edilmesi i\u00e7in katk\u0131 pay\u0131n\u0131n nakden \u015firket hesaplar\u0131na intikal etmi\u015f olmas\u0131 gerekir.<\/span><\/p>\n

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(9) Devlet katk\u0131s\u0131na ili\u015fkin yap\u0131lacak i\u015flemlerle ilgili olarak, \u015firketler ile emeklilik g\u00f6zetim merkezi aras\u0131nda operasyonel s\u00fcreci ve ko\u015fullar\u0131 belirleyen bir protokol imzalan\u0131r.<\/span><\/p>\n

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(10) Bu maddede belirtilen i\u015flem s\u00fcrelerinde M\u00fcste\u015farl\u0131k\u00e7a de\u011fi\u015fiklik yap\u0131labilir.\u201d<\/span><\/p>\n

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MADDE 3 \u2013<\/span><\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 6 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesi ile ikinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

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\u201cEmeklilik g\u00f6zetim merkezi, M\u00fcste\u015farl\u0131k taraf\u0131ndan g\u00f6nderilen devlet katk\u0131s\u0131n\u0131, en ge\u00e7 hesaplar\u0131na intikal etti\u011fi g\u00fcn\u00fc takip eden i\u015f g\u00fcn\u00fc \u015firketlerin hesaplar\u0131na \u00f6der.\u201d<\/span><\/p>\n

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\u201c(2) \u015eirketler, kat\u0131l\u0131mc\u0131lara ait devlet katk\u0131s\u0131n\u0131, en ge\u00e7 hesaplar\u0131na intikal etti\u011fi g\u00fcn\u00fc takip eden i\u015f g\u00fcn\u00fc devlet katk\u0131s\u0131n\u0131n yat\u0131r\u0131ma y\u00f6nlendirilmesinde kullan\u0131lan fon i\u00e7in al\u0131m talimat\u0131n\u0131 vererek yat\u0131r\u0131ma y\u00f6nlendirir. Bu tutarlar, al\u0131m talimat\u0131 verilen fon paylar\u0131n\u0131n takas\u0131 ger\u00e7ekle\u015fene kadar, fonun saklay\u0131c\u0131 kurulu\u015f nezdinde a\u00e7\u0131lan \u00f6zel hesab\u0131nda bloke \u015fekilde tutulur. Devlet katk\u0131s\u0131n\u0131n \u015firket hesaplar\u0131na intikal etti\u011fi g\u00fcn itibar\u0131yla, aktar\u0131m veya sistemden ayr\u0131lma i\u015flemi nedeniyle kat\u0131l\u0131mc\u0131n\u0131n fonlar\u0131na ili\u015fkin sat\u0131\u015f talimat\u0131 verilmi\u015fse, kat\u0131l\u0131mc\u0131n\u0131n devlet katk\u0131s\u0131 yat\u0131r\u0131ma y\u00f6nlendirilmez, sat\u0131lan fon paylar\u0131ndan nakde d\u00f6n\u00fc\u015fen tutara ilave edilir. \u015eirketler, devlet katk\u0131s\u0131n\u0131n yat\u0131r\u0131ma y\u00f6nlendirilmesine ili\u015fkin talimat kay\u0131tlar\u0131n\u0131 muhafaza eder ve denetime haz\u0131r halde bulundurur. Hesab\u0131na intikal eden devlet katk\u0131s\u0131n\u0131n zaman\u0131nda yat\u0131r\u0131ma y\u00f6nlendirilmemesi nedeniyle olu\u015facak zarar \u015firket taraf\u0131ndan kar\u015f\u0131lan\u0131r.\u201d<\/span><\/p>\n

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MADDE 4 \u2013\u00a0<\/span><\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 7 nci maddesinin birinci ve ikinci f\u0131kralar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

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\u201c(1) Kat\u0131l\u0131mc\u0131n\u0131n, bir \u015firkette bulunan bireysel emeklilik hesab\u0131ndaki birikimlerinin ba\u015fka bir \u015firkete aktar\u0131lmas\u0131 durumunda, devlet katk\u0131s\u0131 hesab\u0131ndaki tutarlar da Bireysel Emeklilik Sistemi Hakk\u0131nda Y\u00f6netmeli\u011fin \u015firketler aras\u0131 aktar\u0131m hakk\u0131ndaki h\u00fck\u00fcmleri dikkate al\u0131narak kat\u0131l\u0131mc\u0131n\u0131n birikimleriyle birlikte yeni \u015firkete aktar\u0131l\u0131r. \u015eirket, kat\u0131l\u0131mc\u0131n\u0131n birikimini olu\u015fturan fon paylar\u0131n\u0131n nakde d\u00f6n\u00fc\u015fme s\u00fcrelerini dikkate alarak devlet katk\u0131s\u0131 hesab\u0131ndaki fon paylar\u0131n\u0131n sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftirir, fon paylar\u0131n\u0131n nakde d\u00f6n\u00fc\u015ft\u00fc\u011f\u00fc g\u00fcn ilgili tutar\u0131 aktar\u0131m yap\u0131lacak \u015firkete aktar\u0131r. Aktar\u0131m yap\u0131lan \u015firket, bu tutar\u0131, en ge\u00e7 hesaplar\u0131na intikal etti\u011fi g\u00fcn\u00fc takip eden i\u015f g\u00fcn\u00fc, devlet katk\u0131s\u0131na ili\u015fkin fon paylar\u0131n\u0131n al\u0131m talimat\u0131n\u0131 vererek yat\u0131r\u0131ma y\u00f6nlendirir. Bu tutarlar, al\u0131m talimat\u0131 verilen fon paylar\u0131n\u0131n takas\u0131 ger\u00e7ekle\u015fene kadar, fonun saklay\u0131c\u0131 kurulu\u015f nezdinde a\u00e7\u0131lan \u00f6zel hesab\u0131nda bloke \u015fekilde tutulur.\u201d<\/span><\/p>\n

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\u201c(2) Kat\u0131l\u0131mc\u0131n\u0131n, \u00f6nceki \u015firketinde \u00f6dedi\u011fi katk\u0131 paylar\u0131 nedeniyle hesab\u0131na hen\u00fcz intikal etmemi\u015f bir devlet katk\u0131s\u0131 bulunmas\u0131 halinde bu tutar en ge\u00e7 \u015firkete \u00f6dendi\u011fi g\u00fcn\u00fc takip eden i\u015f g\u00fcn\u00fc kat\u0131l\u0131mc\u0131n\u0131n yeni \u015firketine aktar\u0131l\u0131r.\u201d<\/span><\/p>\n

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MADDE 5 \u2013\u00a0<\/span><\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 8 inci maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

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\u201cMADDE 8 \u2013\u00a0<\/span><\/strong>(1) Kat\u0131l\u0131mc\u0131n\u0131n, emeklilik hakk\u0131n\u0131 kazanmadan s\u00f6zle\u015fmesini sonland\u0131rarak sistemden ayr\u0131lma talebinde bulunmas\u0131 halinde, Kanunun ek 1 inci maddesine g\u00f6re devlet katk\u0131s\u0131 hesab\u0131ndaki hak kazan\u0131lan tutarlar, bireysel emeklilik hesab\u0131ndaki birikimleri ile birlikte Bireysel Emeklilik Sistemi Hakk\u0131nda Y\u00f6netmeli\u011fin sistemden ayr\u0131lmaya ili\u015fkin h\u00fck\u00fcmleri dikkate al\u0131narak kendisine \u00f6denir.<\/span><\/p>\n

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(2) Kanunun ek 1 inci maddesine g\u00f6re devlet katk\u0131s\u0131 hesab\u0131ndaki hak kazan\u0131lmayan tutarlar, genel b\u00fct\u00e7eye gelir kaydedilmek \u00fczere a\u015fa\u011f\u0131da belirtilen i\u015flemler takip edilerek iade edilir.<\/span><\/p>\n

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(3) \u015eirket, kat\u0131l\u0131mc\u0131 taraf\u0131ndan g\u00f6nderilen ayr\u0131lma talep formunun intikal etmesini takip eden i\u015f g\u00fcn\u00fc emeklilik g\u00f6zetim merkezini bilgilendirir. \u015eirket, formun intikalini m\u00fcteakip onbe\u015f i\u015f g\u00fcn\u00fc i\u00e7inde, kat\u0131l\u0131mc\u0131n\u0131n devlet katk\u0131s\u0131 hesab\u0131ndaki fon pay adet ve tutar verisinin ve hesaplad\u0131\u011f\u0131 hak kazanma oran\u0131n\u0131n emeklilik g\u00f6zetim merkezi kay\u0131tlar\u0131 ile uyumlu oldu\u011funu teyit eder. Emeklilik g\u00f6zetim merkezi, bu uyumun teyidi amac\u0131yla \u015firketlerin emeklilik g\u00f6zetim merkezi nezdinde tutulan kendi kay\u0131tlar\u0131na uzaktan eri\u015fimi i\u00e7in gerekli altyap\u0131y\u0131 kurar. Ayr\u0131lma i\u015flemi ger\u00e7ekle\u015ftirilmeden \u00f6nce kat\u0131l\u0131mc\u0131n\u0131n sistemden ayr\u0131lmaktan vazge\u00e7mesi durumunda \u015firket, kat\u0131l\u0131mc\u0131n\u0131n bu y\u00f6ndeki talebinin kendisine ula\u015ft\u0131\u011f\u0131 tarihi takip eden i\u015f g\u00fcn\u00fc emeklilik g\u00f6zetim merkezini bilgilendirir.<\/span><\/p>\n

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(4) \u015eirket, \u00fc\u00e7\u00fcnc\u00fc f\u0131krada belirtilen teyidi sa\u011flamas\u0131n\u0131 m\u00fcteakip kat\u0131l\u0131mc\u0131n\u0131n birikimini olu\u015fturan fon paylar\u0131n\u0131n nakde d\u00f6n\u00fc\u015fme s\u00fcrelerini dikkate alarak, devlet katk\u0131s\u0131 hesab\u0131ndaki fon paylar\u0131n\u0131n sat\u0131m talimat\u0131n\u0131 verir.<\/span><\/p>\n

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(5) \u015eirket, fon paylar\u0131n\u0131n nakde d\u00f6n\u00fc\u015ft\u00fc\u011f\u00fc g\u00fcn, ilgili tutar\u0131 genel b\u00fct\u00e7eye gelir kaydedilmek \u00fczere M\u00fcste\u015farl\u0131k hesaplar\u0131na \u00f6der. \u015eirket bu \u00f6demelere ili\u015fkin bilgiyi, \u00f6demelerin yap\u0131ld\u0131\u011f\u0131 aya ili\u015fkin kay\u0131t kesinle\u015ftirme bildirim tarihine kadar emeklilik g\u00f6zetim merkezine g\u00f6nderir. Emeklilik g\u00f6zetim merkezi, kendisine yap\u0131lan bildirim ve iletilen veriler kapsam\u0131nda, M\u00fcste\u015farl\u0131k hesaplar\u0131na \u00f6denen tutarlar\u0131n kendi kay\u0131tlar\u0131 ile uyumunu ve do\u011frulu\u011funu kontrol eder. \u00d6denmedi\u011fi veya eksik \u00f6dendi\u011fi tespit edilen tutarlar, \u00f6denmesi gereken tarihten itibaren 21\/7\/1953 tarihli ve\u00a0<\/span>6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunun<\/span><\/a><\/span>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 vergi dairesine ayl\u0131k olarak bildirilir.<\/span><\/p>\n

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(6) M\u00fcste\u015farl\u0131k hesab\u0131na \u015firketlerce yap\u0131lan fazla \u00f6demeler iade edilir. Fazladan \u00f6denen tutarlar i\u00e7in faiz \u00f6denmez. Bu konudaki esas ve usuller M\u00fcste\u015farl\u0131k\u00e7a belirlenir.\u201d<\/span><\/p>\n

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MADDE 6 \u2013\u00a0<\/span><\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 9 uncu maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

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\u201cMADDE 9 \u2013\u00a0<\/span><\/strong>(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.<\/span><\/p>\n

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(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 ayl\u0131k olarak bildirilir.\u201d<\/span><\/p>\n

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MADDE 7 \u2013<\/span><\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 10 uncu maddesinde yer alan \u201c\u0130MKB\u201d ibareleri \u201cBIST\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, ayn\u0131 maddenin alt\u0131nc\u0131 f\u0131kras\u0131nda yer alan \u201c28\/2\/2002 tarihli ve 24681 say\u0131l\u0131\u201d ibaresi \u201c13\/3\/2013 tarihli ve 28586 say\u0131l\u0131\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

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MADDE 8 \u2013\u00a0<\/span><\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 11 inci maddesinin birinci f\u0131kras\u0131nda yer alan \u201cve getirilerinin\u201d ibaresi \u201chesab\u0131ndaki tutarlar\u0131n\u201d \u015feklinde ve ikinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

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\u201c(2) 1\/1\/2013 tarihinden sonra emeklilik s\u00f6zle\u015fmesinin sistemde ge\u00e7irdi\u011fi s\u00fcrenin \u00fc\u00e7 y\u0131ldan alt\u0131 y\u0131la kadar olmas\u0131 durumunda kat\u0131l\u0131mc\u0131, devlet katk\u0131s\u0131 hesab\u0131ndaki tutarlar\u0131n y\u00fczde onbe\u015fine, alt\u0131 y\u0131ldan on y\u0131la kadar olmas\u0131 durumunda y\u00fczde otuzbe\u015fine, on y\u0131l ve daha fazla olmas\u0131 durumunda ise y\u00fczde altm\u0131\u015f\u0131na hak kazan\u0131r. Hesaplamalar, emeklilik s\u00f6zle\u015fmesi baz\u0131nda yap\u0131l\u0131r. S\u00fcre hesab\u0131nda, sistemden ayr\u0131lma tarihi olarak, devlet katk\u0131lar\u0131n\u0131n yat\u0131r\u0131ma y\u00f6nlendirildi\u011fi fonun paylar\u0131n\u0131n sat\u0131m talimat\u0131n\u0131n verildi\u011fi tarih dikkate al\u0131n\u0131r.\u201d<\/span><\/p>\n

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MADDE 9 \u2013\u00a0<\/span><\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 12 nci maddesinin ikinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f ve ayn\u0131 maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

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\u201c(2) \u015eirketler, devlet katk\u0131s\u0131 uygulamas\u0131na ili\u015fkin i\u015flemler ile kendi b\u00fcnyelerindeki kat\u0131l\u0131mc\u0131lar\u0131n s\u00f6zle\u015fme baz\u0131nda devlet katk\u0131s\u0131 hesab\u0131ndaki tutarlara hak kazan\u0131m\u0131 s\u00fcrelerinin mevzuatta \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc \u015fekilde takibi i\u00e7in gerekli teknik altyap\u0131y\u0131 kurar.\u201d<\/span><\/p>\n

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MADDE 10 \u2013\u00a0<\/span><\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 13 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan \u201cteyid edilememesi nedeniyle\u201d ibaresi \u201cteyid edilememesi ve benzeri nedenlerle\u201d \u015feklinde, d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cayn\u0131 g\u00fcn\u201d ibaresi \u201cs\u00fcresi\u201d \u015feklinde ve be\u015finci f\u0131kras\u0131nda yer alan \u201ctahsilat\u201d ibaresi \u201c\u00f6deme\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

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MADDE 11 \u2013\u00a0<\/span><\/strong>Bu Y\u00f6netmeli\u011fin;<\/span><\/p>\n

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a) 2 nci maddesinde yer alan, mavi kart sahipleri i\u00e7in ilgili kimlik numaralar\u0131na g\u00f6re devlet katk\u0131s\u0131 hesaplanmas\u0131na dair h\u00fck\u00fcmler 1\/1\/2013 tarihinden itibaren ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde,<\/span><\/p>\n

b) Di\u011fer h\u00fck\u00fcmleri ise yay\u0131m\u0131 tarihinde,<\/span><\/p>\n

y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/span><\/p>\n

MADDE 12 \u2013\u00a0<\/span><\/strong>Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Hazine M\u00fcste\u015farl\u0131\u011f\u0131n\u0131n ba\u011fl\u0131 oldu\u011fu Bakan y\u00fcr\u00fct\u00fcr.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\n\n\n\n\n\n
\n

Y\u00f6netmeli\u011fin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete’nin<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

Tarihi<\/span><\/strong><\/p>\n<\/td>\n

\n

Say\u0131s\u0131<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

29\/12\/2012<\/span><\/p>\n<\/td>\n

\n

28512<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

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

Bireysel Emeklilik Sisteminde Devlet Katk\u0131s\u0131 Hakk\u0131nda Y\u00f6netmeli\u011fin…  <\/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-5496","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/5496","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=5496"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/5496\/revisions"}],"predecessor-version":[{"id":5497,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/5496\/revisions\/5497"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=5496"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=5496"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=5496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}