{"id":5721,"date":"2013-07-23T08:25:58","date_gmt":"2013-07-23T08:25:58","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=5721"},"modified":"2013-07-23T08:25:58","modified_gmt":"2013-07-23T08:25:58","slug":"sgk-genelgesi-201330-6486-sayili-kanunda-ongorulen-sigorta-primi-tesviki-duzenlemeleri","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2013\/07\/sgk-genelgesi-201330-6486-sayili-kanunda-ongorulen-sigorta-primi-tesviki-duzenlemeleri\/","title":{"rendered":"SGK Genelgesi (2013\/30) 6486 Say\u0131l\u0131 Kanunda \u00d6ng\u00f6r\u00fclen Sigorta Primi Te\u015fviki D\u00fczenlemeleri"},"content":{"rendered":"

\"SGK<\/a>Bilindi\u011fi \u00fczere, 29\/5\/2013 tarihli ve 28661 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 6486 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunun…<\/p>\n

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T.C.<\/span><\/p>\n

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

\u00a0Sigorta Primleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/span><\/p>\n

Say\u0131<\/b>\u00a0: B.13.2.SGK.0.12.02.00\/031-854<\/span><\/p>\n

Konu<\/b>\u00a0: 6486 say\u0131l\u0131 Kanunda \u00f6ng\u00f6r\u00fclen sigorta primi te\u015fviki d\u00fczenlemeleri<\/span><\/p>\n

22\/07\/2013<\/span><\/p>\n

GENELGE 2013 – 30<\/b><\/span><\/p>\n

1-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0GENEL A\u00c7IKLAMALAR<\/b><\/span><\/p>\n

Bilindi\u011fi \u00fczere, 29\/5\/2013 tarihli ve 28661 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren\u00a0<\/span>6486 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunun<\/span><\/a><\/span>\u00a05 inci maddesi ile\u00a0<\/span>5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununun<\/span><\/a><\/span>\u00a081 inci maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendinin yedinci c\u00fcmlesi ile son c\u00fcmlesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, ayn\u0131 f\u0131kraya a\u015fa\u011f\u0131daki (i) bendi eklenmi\u015f, ayn\u0131 maddeye birinci f\u0131kradan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki f\u0131kra ve maddenin sonuna a\u015fa\u011f\u0131daki f\u0131kralar eklenmi\u015ftir.<\/span><\/p>\n

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

i) \u00d6zel sekt\u00f6r i\u015fverenlerinin yurt d\u0131\u015f\u0131ndaki i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131r\u0131lmak \u00fczere 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda sigortal\u0131 olarak yurt i\u00e7inden g\u00f6t\u00fcr\u00fclen sigortal\u0131lar i\u00e7in, bu maddenin f) bendine g\u00f6re prime esas kazan\u00e7 \u00fczerinden \u00f6denecek primin i\u015fveren hissesinin be\u015f puanl\u0131k k\u0131sm\u0131na isabet eden tutar Hazinece kar\u015f\u0131lan\u0131r. Bu bent h\u00fck\u00fcmlerinden faydalanabilmek i\u00e7in; \u00e7al\u0131\u015ft\u0131rd\u0131klar\u0131 sigortal\u0131larla ilgili olarak i\u015fverenler taraf\u0131ndan bu Kanun uyar\u0131nca verilmesi gereken ayl\u0131k prim ve hizmet belgelerinin yasal s\u00fcresi i\u00e7inde Kuruma verilmesi, bu sigortal\u0131lara ili\u015fkin olarak yat\u0131r\u0131lmas\u0131 gereken sigorta primi tutarlar\u0131n\u0131n Hazinece kar\u015f\u0131lanmayan k\u0131sm\u0131n\u0131n yasal s\u00fcresi i\u00e7inde i\u015fverenlerce \u00f6denmi\u015f olmas\u0131 ve bu i\u015fverenlerin Kuruma prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcunun bulunmamas\u0131 \u015fartt\u0131r. Ancak Kuruma olan prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131\u00a0<\/span>6183 say\u0131l\u0131 Kanunun<\/span><\/a><\/span>\u00a048 inci maddesine g\u00f6re tecil ettiren ve taksitlendiren i\u015fverenler ile taksitlendirme ve yap\u0131land\u0131rma kanunlar\u0131na g\u00f6re taksitlendiren ve yap\u0131land\u0131ran i\u015fverenler bu tecil, taksitlendirme ve yap\u0131land\u0131rmalar\u0131 devam etti\u011fi s\u00fcrece bu bent h\u00fckm\u00fcnden yararland\u0131r\u0131l\u0131r.\u00a0<\/span>5335 say\u0131l\u0131 Kanunun<\/span><\/a><\/span>\u00a030 uncu maddesinin ikinci f\u0131kras\u0131 kapsam\u0131na giren kurum ve kurulu\u015flara ait i\u015fyerleri; 2886 say\u0131l\u0131 Kanun ve\u00a0<\/span>4734 say\u0131l\u0131 Kanun<\/span><\/a><\/span>\u00a0h\u00fck\u00fcmlerine istinaden yap\u0131lan al\u0131m ve yap\u0131m i\u015fleri, 4734 say\u0131l\u0131 Kanundan istisna olan al\u0131m ve yap\u0131m i\u015flerine ili\u015fkin i\u015fyerleri; ek 2 nci madde kapsam\u0131nda uygulanan te\u015fvikten yararlanan i\u015fyerleri ile sosyal g\u00fcvenlik destek primine tabi tutulmak suretiyle \u00e7al\u0131\u015fanlar hakk\u0131nda bu bent h\u00fck\u00fcmleri uygulanmaz. Hazineden kar\u015f\u0131lanan prim tutarlar\u0131, i\u015fverenler bak\u0131m\u0131ndan gelir ve kurumlar vergisi matrah\u0131n\u0131n tespitinde gider veya maliyet unsuru olarak dikkate al\u0131nmaz.\u201d<\/span><\/p>\n

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

\u201cOn ve \u00fczerinde sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fyerlerine uygulanmak \u00fczere, birinci f\u0131kran\u0131n (\u0131) bendinde belirtilen ve Hazinece kar\u015f\u0131lanan puana, prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00fczerinden alt\u0131 puana kadar ilave puan eklemeye, sosyo-ekonomik geli\u015fmi\u015flik endeksini dikkate almak suretiyle ilave puan uygulanacak illeri ve uygulama s\u00fcresini belirlemeye Bakanlar Kurulu yetkilidir.\u201d<\/span><\/p>\n

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

\u201cYap\u0131lan kontrol ve denetimlerde, \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 ki\u015fileri sigortal\u0131 olarak bildirmedi\u011fi veya bildirilen sigortal\u0131n\u0131n fiilen \u00e7al\u0131\u015fmad\u0131\u011f\u0131n\u0131n tespit edilmesi h\u00e2linde, i\u015fverenler bir y\u0131l s\u00fcreyle bu maddeyle sa\u011flanan destek unsurlar\u0131ndan yararlanamaz. Bu madde kapsam\u0131ndaki te\u015fvikten yersiz olarak faydalan\u0131ld\u0131\u011f\u0131n\u0131n tespiti h\u00e2linde, yararlan\u0131lan te\u015fvik tutar\u0131 i\u015fverenden gecikme<\/span><\/p>\n

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

TAMAMI \u0130\u00c7\u0130N TIKLAYINIZ<\/span><\/a><\/span><\/p>\n

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

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

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

Bilindi\u011fi \u00fczere, 29\/5\/2013 tarihli ve 28661 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 6486 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunun…  <\/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-5721","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/5721","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=5721"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/5721\/revisions"}],"predecessor-version":[{"id":5722,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/5721\/revisions\/5722"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=5721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=5721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=5721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}