{"id":6532,"date":"2014-01-17T09:49:59","date_gmt":"2014-01-17T09:49:59","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=6532"},"modified":"2014-01-17T09:49:59","modified_gmt":"2014-01-17T09:49:59","slug":"sgk-genelgesi-20141-prime-esas-kazanclarin-alt-ve-ust-sinirlari-ile-bazi-islemlere-esas-tutarlar","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2014\/01\/sgk-genelgesi-20141-prime-esas-kazanclarin-alt-ve-ust-sinirlari-ile-bazi-islemlere-esas-tutarlar\/","title":{"rendered":"SGK Genelgesi 2014\/1 (Prime Esas Kazan\u00e7lar\u0131n Alt ve \u00dcst S\u0131n\u0131rlar\u0131 \u0130le Baz\u0131 \u0130\u015flemlere Esas Tutarlar)"},"content":{"rendered":"

\"SGK<\/a>Prime esas kazan\u00e7lar\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131 ile baz\u0131 i\u015flemlere esas tutarlar<\/span><\/p>\n

 <\/p>\n

 <\/p>\n

<\/p>\n

 <\/p>\n

Tarih: 15\/1\/2014<\/span><\/p>\n

Say\u0131\u00a0\u00a0\u00a0\u00a0 : 24010506\/0100602\/ 42<\/span><\/p>\n

Konu\u00a0\u00a0 : Prime esas kazan\u00e7lar\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131 ile baz\u0131 i\u015flemlere esas tutarlar<\/span><\/p>\n

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

GENELGE<\/b><\/span><\/p>\n

2014-1<\/b><\/span><\/strong><\/p>\n

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

4857 say\u0131l\u0131 \u0130\u015f Kanununun 39 uncu maddesine istinaden Asgari \u00dccret Tespit Komisyonunca 2014 y\u0131l\u0131 i\u00e7in uygulanacak olan asgari \u00fccret, 1\/1\/2014 ila 30\/6\/2014 ve 1\/7\/2014 ila 31\/12\/2014 tarihleri aras\u0131 i\u00e7in ayr\u0131 ayr\u0131 tespit edilerek, 31\/12\/2013 tarihli ve 28868 say\u0131l\u0131 (3.M\u00fckerrer) say\u0131l\u0131 Resmi Gazetede yay\u0131mlanm\u0131\u015ft\u0131r.
\n<\/span><\/p>\n

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

Asgari \u00dccret Tespit Komisyonunca<\/span><\/strong>asgari \u00fccrette \u201c16 ya\u015f alt\u0131\u201d ve \u201c16 ya\u015f \u00fcst\u00fc\u201d uygulamas\u0131na son verilerek bundan b\u00f6yle milli seviyede tek asgari \u00fccret uygulamas\u0131na karar verilmi\u015f olup al\u0131nan karara istinaden;
\n<\/span><\/p>\n

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

– 1\/1\/2014 ila 30\/6\/2014 tarihleri aras\u0131 i\u00e7in,<\/span><\/strong> bir g\u00fcnl\u00fck normal \u00e7al\u0131\u015fma kar\u015f\u0131l\u0131\u011f\u0131 asgari \u00fccretleri 35,70 (otuzbe\u015f lira yetmi\u015f kuru\u015f) T\u00fcrk Liras\u0131,
\n<\/span><\/p>\n

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

– 1\/7\/2014 ila 31\/12\/2014 tarihleri aras\u0131 i\u00e7in<\/span><\/strong> bir g\u00fcnl\u00fck normal \u00e7al\u0131\u015fma kar\u015f\u0131l\u0131\u011f\u0131 asgari \u00fccretleri 37,80 (otuzyedi lira seksen kuru\u015f) T\u00fcrk Liras\u0131,
\n<\/span><\/p>\n

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

olarak tespit edilmi\u015ftir.
\n<\/span><\/p>\n

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

Buna g\u00f6re, 1\/1\/2014 ila 31\/12\/2014 tarihleri aras\u0131nda, 16 ya\u015f\u0131ndan k\u00fc\u00e7\u00fck olanlar da dahil olmak \u00fczere sigortal\u0131lar i\u00e7in sigorta primine esas g\u00fcnl\u00fck ve ayl\u0131k kazan\u00e7lar\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131nda, idari para cezalar\u0131nda, ge\u00e7ici i\u015f g\u00f6remezlik \u00f6deneklerinde, yurtd\u0131\u015f\u0131nda ge\u00e7en s\u00fcreler ile hizmet bor\u00e7lanmalar\u0131nda, iste\u011fe ba\u011fl\u0131 sigortal\u0131lar ve genel sa\u011fl\u0131k sigortal\u0131lar\u0131n\u0131n \u00f6deyecekleri primlerde dikkate al\u0131nacak tutarlar a\u015fa\u011f\u0131da g\u00f6sterilmi\u015ftir.<\/span><\/p>\n

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

1- 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendine tabi sigortal\u0131lar\u0131n sigorta primi ve i\u015fsizlik sigortas\u0131 primlerine esas g\u00fcnl\u00fck ve ayl\u0131k kazan\u00e7lar\u0131n\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131<\/span><\/strong>
\n<\/span><\/p>\n

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

1.1- Bir i\u015fverene ba\u011fl\u0131 olarak \u00e7al\u0131\u015fan sigortal\u0131lar i\u00e7in; <\/span><\/strong>
\n<\/span><\/p>\n

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

a) \u00d6zel sekt\u00f6rde: <\/span><\/strong>
\n<\/span><\/p>\n

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

1\/1\/2014 ila 30\/6\/2014 tarihleri aras\u0131nda sigorta primine esas; <\/span><\/strong>
\n<\/span><\/p>\n

G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131 : \u00a0\u00a0\u00a0\u00a0\u00a0\u00a035,70 TL
\nAyl\u0131k kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00a0\u00a0\u00a0: \u00a0\u00a01.071,00 TL
\nG\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 :\u00a0\u00a0\u00a0 \u00a0232,05 TL
\nAyl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 \u00a0\u00a0\u00a0: \u00a06.961,50 TL
\n<\/span><\/p>\n

1\/7\/2014 ila 31\/12\/2014 tarihleri aras\u0131nda sigorta primine esas; <\/span><\/strong>
\n<\/span><\/p>\n

G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131 : \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a037,80 TL
\nAyl\u0131k kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00a0\u00a0\u00a0: \u00a0\u00a01.134,00 TL
\nG\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 : \u00a0\u00a0\u00a0\u00a0245,70 TL
\nAyl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 \u00a0\u00a0\u00a0: \u00a0\u00a07.371,00 TL
\n<\/span><\/p>\n

b) Kamu sekt\u00f6r\u00fcnde: <\/span><\/strong>
\n<\/span><\/p>\n

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

15\/12\/2013 – 14\/1\/2014 d\u00f6neminde sigorta primine esas kazan\u00e7 alt s\u0131n\u0131r\u0131;<\/span><\/strong>
\n<\/span><\/p>\n

2013 y\u0131l\u0131 Aral\u0131k ay\u0131n\u0131n ikinci yar\u0131s\u0131 i\u00e7in : 34,05 TL x 16 g\u00fcn = 544,80 TL
\n2014 y\u0131l\u0131 Ocak ay\u0131n\u0131n ilk yar\u0131s\u0131 i\u00e7in \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: 35,70 TL x 14 g\u00fcn = 499,80 TL
\n15\/12\/2013-14\/1\/2014 devresi i\u00e7in \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: 544,80 TL + 499,80 TL = 1.044,60 TL
\n<\/span><\/p>\n

15\/12\/2013 – 14\/1\/2014 d\u00f6neminde sigorta primine esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131; <\/span><\/strong>
\n<\/span><\/p>\n

2013 y\u0131l\u0131 Aral\u0131k ay\u0131n\u0131n ikinci yar\u0131s\u0131 i\u00e7in : 221,33 TL x 16 g\u00fcn = 3.541,28 TL
\n2014 y\u0131l\u0131 Ocak ay\u0131n\u0131n ilk yar\u0131s\u0131 i\u00e7in\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 232,05 TL x 14 g\u00fcn = 3.248,70 TL
\n15\/12\/2013-14\/1\/2014 devresi i\u00e7in\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 3.541,28 TL + 3.248,70 TL = 6.789,98 TL
\n<\/span><\/p>\n

15\/1\/2014 ila 14\/6\/2014 tarihleri aras\u0131nda sigorta primine esas; <\/span><\/strong>
\n<\/span><\/p>\n

Ayl\u0131k kazan\u00e7 alt s\u0131n\u0131r\u0131 :\u00a0 1.071,00 TL
\nAyl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 : 6.961,50 TL
\n<\/span><\/p>\n

15\/6\/2014 – 14\/7\/2014 d\u00f6neminde sigorta primine esas kazan\u00e7 alt s\u0131n\u0131r\u0131;<\/span><\/strong>
\n<\/span><\/p>\n

2014 y\u0131l\u0131 Haziran ay\u0131n\u0131n ikinci yar\u0131s\u0131 i\u00e7in : 35,70 TL x 16 g\u00fcn = 571,20 TL
\n2014 y\u0131l\u0131 Temmuz ay\u0131n\u0131n ilk yar\u0131s\u0131 i\u00e7in \u00a0\u00a0\u00a0: 37,80 TL x 14 g\u00fcn = \u00a0529,20 TL
\n15\/6\/2014-14\/7\/2014 devresi i\u00e7in \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: 571,20 TL + 529,20 TL = 1.100,40 TL
\n<\/span><\/p>\n

15\/6\/2014- 14\/7\/2014 d\u00f6neminde sigorta primine esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131; <\/span><\/strong>
\n<\/span><\/p>\n

2014 y\u0131l\u0131 Haziran ay\u0131n\u0131n ikinci yar\u0131s\u0131 i\u00e7in : 232,05 TL x 16 g\u00fcn = 3.712,80 TL
\n2014 y\u0131l\u0131 Temmuz ay\u0131n\u0131n ilk yar\u0131s\u0131 i\u00e7in : \u00a0245,70 TL x 14 g\u00fcn = 3.439,80 TL
\n15\/6\/2014-14\/7\/2014 devresi i\u00e7in \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: 3.712,80 TL+ 3.439,80 TL = 7.152,60 TL
\n<\/span><\/p>\n

15\/7\/2014 ila 14\/12\/2014 tarihleri aras\u0131nda sigorta primine esas; \u00a0 <\/span><\/strong>
\n<\/span><\/p>\n

Ayl\u0131k kazan\u00e7 alt s\u0131n\u0131r\u0131 : \u00a01.134,00 TL
\nAyl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 : 7.371,00 TL
\n<\/span><\/p>\n

1.2- \u00c7\u0131rak ve \u00f6\u011frenciler i\u00e7in; <\/span><\/strong>
\n<\/span><\/p>\n

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

3308 say\u0131l\u0131 Mesleki E\u011fitim Kanununun 25 inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca; aday \u00e7\u0131rak, \u00e7\u0131rak ve i\u015fletmelerde meslek e\u011fitimi g\u00f6ren \u00f6\u011frencilerin, ya\u015f durumlar\u0131na g\u00f6re asgari \u00fccretlerinin % 50\u2019si sigorta primlerinin hesab\u0131na esas tutulmaktad\u0131r.
\n<\/span><\/p>\n

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

Buna g\u00f6re, aday \u00e7\u0131rak, \u00e7\u0131rak ve i\u015fletmelerde meslek e\u011fitimi g\u00f6ren \u00f6\u011frencilerin prime esas kazan\u00e7lar\u0131;
\n<\/span><\/p>\n

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

1\/1\/2014 ila 30\/6\/2014 tarihleri aras\u0131nda; <\/span><\/strong>
\n<\/span><\/p>\n

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

G\u00fcnl\u00fck kazan\u00e7 tutar\u0131 : \u00a0\u00a017,85 TL
\nAyl\u0131k kazan\u00e7 tutar\u0131 \u00a0\u00a0\u00a0: 535,50 TL
\n<\/span><\/p>\n

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

1\/7\/2014 ila 31\/12\/2014 tarihleri aras\u0131nda; <\/span><\/strong>
\n<\/span><\/p>\n

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

G\u00fcnl\u00fck kazan\u00e7 tutar\u0131 : \u00a0\u00a018,90 TL
\nAyl\u0131k kazan\u00e7 tutar\u0131 \u00a0\u00a0\u00a0: 567,00 TL <\/span><\/p>\n

1.3- Prime esas kazan\u00e7lardan istisna tutulacak yemek paras\u0131, \u00e7ocuk zamm\u0131 ve aile zamm\u0131 (yard\u0131m\u0131) tutarlar\u0131; <\/span><\/strong>
\n5510 Say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendine tabi sigortal\u0131lar\u0131n;
\n<\/span><\/p>\n

– Yemek paras\u0131: <\/span><\/strong>
\n<\/span><\/p>\n

1\/1\/2014 ila 30\/6\/2014 tarihleri aras\u0131nda; \u00a0\u00a035,70 TL x % 6 = 2.14 TL(G\u00fcnl\u00fck)
\n1\/7\/2014 ila 31\/12\/2014 tarihleri aras\u0131nda; 37,80 TL x % 6 = 2,27* TL (G\u00fcnl\u00fck)
\n<\/span><\/p>\n

– \u00c7ocuk zamm\u0131: <\/span><\/strong>
\n<\/span><\/p>\n

1\/1\/2014 ila 30\/6\/2014 tarihleri aras\u0131nda; \u00a0\u00a0\u00a0\u00a0\u00a01.071 TL x % 2 = 21,42 TL (Ayl\u0131k)
\n1\/7\/2014 ila 31\/12\/2014 tarihleri aras\u0131nda; \u00a0\u00a0\u00a01.134 TL x % 2 = 22,68 TL (Ayl\u0131k)
\n<\/span><\/p>\n

– Aile zamm\u0131 (yard\u0131m\u0131): <\/span><\/strong>
\n<\/span><\/p>\n

1\/1\/2014 ila 30\/6\/2014 tarihleri aras\u0131nda; \u00a0\u00a0\u00a0\u00a0\u00a01.071 TL x %10 = 107,10 TL (Ayl\u0131k)
\n1\/7\/2014 ila 31\/12\/2014 tarihleri aras\u0131nda; 1.134 TL x % 10 = 113,40 TL (Ayl\u0131k)
\n<\/span><\/p>\n

tutar\u0131ndaki kazan\u00e7lar\u0131, prime esas kazanca dahil edilmeyecektir. <\/span><\/p>\n

2- 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda primlerini kendileri \u00f6deyen sigortal\u0131lar\u0131n prime esas ayl\u0131k kazan\u00e7lar\u0131n\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131 ile \u00f6denecek prim tutarlar\u0131<\/span><\/strong>
\n<\/span><\/p>\n

2.1- 5510 say\u0131l\u0131 Kanunun ek 5 inci maddesine tabi sigortal\u0131lar;<\/span><\/strong>
\n<\/span><\/p>\n

Kanunun ek 5 inci maddesine tabi olarak tar\u0131m veya orman i\u015flerinde hizmet akdiyle s\u00fcreksiz olarak \u00e7al\u0131\u015fanlar, <\/span><\/p>\n

1\/1\/2014-30\/6\/2014 tarihleri aras\u0131nda; <\/span><\/strong>
\n<\/span><\/p>\n

G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re :\u00a0\u00a0 35,70 TL x 21 x % 34,5\u00a0 =\u00a0\u00a0\u00a0 258,65* TL,
\nG\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re : 232,05 TL x 21 x % 34,5\u00a0 = 1.681,20 TL,
\n<\/span><\/p>\n

1\/7\/2014-31\/12\/2014 tarihleri aras\u0131nda; <\/span><\/strong>
\n<\/span><\/p>\n

G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re :\u00a0\u00a0 37,80 TL x 21 x % 34,5\u00a0 =\u00a0\u00a0\u00a0 273,86 TL,
\nG\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re : 245,70 TL x 21 x % 34,5\u00a0 = 1.780,10* TL,
\n<\/span><\/p>\n

\u00f6deyeceklerdir.<\/span><\/p>\n

2.2- 5510 say\u0131l\u0131 Kanunun ek 6 nc\u0131 maddesine tabi sigortal\u0131lar;<\/span><\/strong>
\n<\/span><\/p>\n

Kanunun ek 6 nc\u0131 maddesine tabi olarak ticari taksi, dolmu\u015f ve benzeri nitelikteki \u015fehir i\u00e7i toplu ta\u015f\u0131ma ara\u00e7lar\u0131nda \u00e7al\u0131\u015fanlar ile 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\u0131lanlar,
\n<\/span><\/p>\n

1\/1\/2014-30\/6\/2014<\/span><\/strong> tarihleri aras\u0131nda i\u015fsizlik sigortas\u0131 primi \u00f6demek istemeyenler;
\n<\/span><\/p>\n

G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re :\u00a0 35,70 TL x 21 x % 32,5 =\u00a0\u00a0\u00a0 243,65 TL,
\nG\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re: 232,05 TL x 21 x % 32,5 = 1.583,74 TL,
\n<\/span><\/p>\n

1\/7\/2014-31\/12\/2014<\/span><\/strong> tarihleri aras\u0131nda i\u015fsizlik sigortas\u0131 primi \u00f6demek istemeyenler;
\n<\/span><\/p>\n

G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re :\u00a0\u00a0 37,80 TL x 21 x % 32,5 =\u00a0\u00a0\u00a0 257,99* TL,
\nG\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re : 245,70 TL x 21 x % 32,5 = 1.676,90 TL,
\n<\/span><\/p>\n

1\/1\/2014-30\/6\/2014<\/span><\/strong> tarihleri aras\u0131nda i\u015fsizlik sigortas\u0131 primi dahil \u00f6demek isteyenler; G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re :\u00a0\u00a0 35,70 TL x 21 x % 35,5 =\u00a0\u00a0\u00a0 266,14 TL,
\n<\/span><\/p>\n

G\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re : 232,05 TL x 21 x % 35,5 = 1.729,93 TL,
\n<\/span><\/p>\n

1\/7\/2014-31\/12\/2014<\/span><\/strong> tarihleri aras\u0131nda i\u015fsizlik sigortas\u0131 primi dahil \u00f6demek isteyenler; G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re :\u00a0\u00a0 37,80 TL x 21x % 35,5\u00a0 =\u00a0\u00a0\u00a0 281,80* TL,
\n<\/span><\/p>\n

G\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re : 245,70 TL x 21 x % 35,5\u00a0 = 1.831,69 TL,
\n<\/span><\/p>\n

\u00f6deyeceklerdir.<\/span><\/p>\n

2.3- 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda iste\u011fe ba\u011fl\u0131 sigortal\u0131lar;<\/span><\/strong>
\n<\/span>a) 5510 say\u0131l\u0131 Kanunun 5 inci maddesinin (g) bendine g\u00f6re sadece malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortas\u0131 primi \u00f6deyenler; <\/span><\/strong>
\n<\/span><\/p>\n

1\/1\/2014 ila 30\/6\/2014<\/span><\/strong> tarihleri aras\u0131nda \u00f6denebilecek iste\u011fe ba\u011fl\u0131 sigorta primi ayl\u0131k alt s\u0131n\u0131r\u0131, 35,70 TL x 30 x % 20 = 214,20 TL,
\n<\/span><\/p>\n

1\/1\/2014 ila 30\/6\/2014<\/span><\/strong> tarihleri aras\u0131nda \u00f6denebilecek iste\u011fe ba\u011fl\u0131 sigorta primi ayl\u0131k \u00fcst s\u0131n\u0131r\u0131, 232,05 TL x 30 x % 20 = 1.392,30 TL,
\n<\/span><\/p>\n

1\/7\/2014 ila 31\/12\/2014<\/span><\/strong> tarihleri aras\u0131nda \u00f6denebilecek iste\u011fe ba\u011fl\u0131 sigorta primi ayl\u0131k alt s\u0131n\u0131r\u0131, 37,80 TL x 30 x % 20 = 226,80 TL,
\n<\/span><\/p>\n

1\/7\/2014 ila 31\/12\/2014<\/span><\/strong> tarihleri aras\u0131nda \u00f6denebilecek iste\u011fe ba\u011fl\u0131 sigorta primi ayl\u0131k \u00fcst s\u0131n\u0131r\u0131, 245,70 TL x 30 x % 20 = 1.474,20 TL,
\n<\/span><\/p>\n

b) Ay i\u00e7inde 30 g\u00fcnden az \u00e7al\u0131\u015fan veya tam g\u00fcn \u00e7al\u0131\u015fmayanlardan kalan s\u00fcrelerinde iste\u011fe ba\u011fl\u0131 sigortaya prim \u00f6deyenler;<\/span><\/strong>
\n<\/span><\/p>\n

\u0130\u015fsizlik sigortas\u0131 primi \u00f6demek istemeyenler; <\/span><\/strong>
\n<\/span><\/p>\n

1\/1\/2014-30\/6\/2014 tarihleri aras\u0131nda,<\/span><\/strong>
\n<\/span><\/p>\n

G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re : 35,70\u00a0 x % 32 = 11,42 TL (x g\u00fcn say\u0131s\u0131),
\nG\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re : 232,05 \u00a0x % 32 = 74,26* TL (x g\u00fcn say\u0131s\u0131),
\n<\/span><\/p>\n

1\/7\/2014-31\/12\/2014 tarihleri aras\u0131nda, <\/span><\/strong>
\n<\/span><\/p>\n

G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re :\u00a0 37,80 x % 32 =\u00a0 \u00a012,10* TL (x g\u00fcn say\u0131s\u0131),
\nG\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re : 245,70 x % 32 =\u00a0 78,62 TL (x g\u00fcn say\u0131s\u0131),
\n<\/span><\/p>\n

\u0130\u015fsizlik sigortas\u0131 primi dahil \u00f6deyecekler;<\/span><\/strong>
\n<\/span><\/p>\n

1\/1\/2014-30\/6\/2014 tarihleri aras\u0131nda,<\/span><\/strong>
\n<\/span><\/p>\n

G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re :\u00a0 35,70 x % 35 = 12,50* TL ( x g\u00fcn say\u0131s\u0131),
\nG\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re : 232,05 x % 35 = 81,22* TL (x g\u00fcn say\u0131s\u0131),
\n<\/span><\/p>\n

1\/7\/2014-31\/12\/2014 tarihleri aras\u0131nda,<\/span><\/strong>
\n<\/span><\/p>\n

G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re : 37,80 x % 35 =\u00a0 13,23 TL (x g\u00fcn say\u0131s\u0131),
\nG\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re : 245,70 x % 35 = 86,00* TL (x g\u00fcn say\u0131s\u0131)
\n<\/span><\/p>\n

\u00f6deyeceklerdir.
\n<\/span><\/p>\n

2.4- 2925 say\u0131l\u0131 Kanuna tabi sigortalar\u0131n prime esas kazan\u00e7 ve \u00f6deyecekleri prim tutar\u0131; <\/span><\/strong>
\n<\/span><\/p>\n

2925 say\u0131l\u0131 Kanuna tabi sigortal\u0131lar\u0131n prime esas g\u00fcnl\u00fck kazan\u00e7lar\u0131, 5510 say\u0131l\u0131 Kanunun 82 nci maddesine g\u00f6re belirlenen prime esas kazanc\u0131n g\u00fcnl\u00fck alt s\u0131n\u0131r\u0131, prim \u00f6deme g\u00fcn say\u0131s\u0131 ise her ay i\u00e7in 15 g\u00fcnd\u00fcr. Prim oran\u0131 ise; %12,5’i genel sa\u011fl\u0131k sigortas\u0131 primi, \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0% 20’si malull\u00fck ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortas\u0131 primi olmak \u00fczere toplam %32,5\u2019dir.
\n<\/span><\/p>\n

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

Buna g\u00f6re, 2925 say\u0131l\u0131 Kanuna tabi sigortal\u0131lar\u0131n, prime esas kazan\u00e7 tutar\u0131 ve \u00f6deyecekleri prim tutar\u0131:
\n<\/span><\/p>\n

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

1\/1\/2014<\/span><\/strong>ila 30\/6\/2014<\/span><\/strong>tarihleri aras\u0131nda; <\/span><\/strong>
\n<\/span><\/p>\n

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

35,70 TL x 15 x % 32,5 = 174,04* TL,
\n<\/span><\/p>\n

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

1\/7\/2014<\/span><\/strong>ila 31\/12\/2014<\/span><\/strong>tarihleri aras\u0131nda; <\/span><\/strong>
\n<\/span><\/p>\n

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

37,80 TL x 15 x % 32,5 = 184,28* TL,
\n<\/span><\/p>\n

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

olacakt\u0131r.<\/span><\/p>\n

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

3- 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendine tabi sigortal\u0131lar\u0131n prime esas g\u00fcnl\u00fck kazan\u00e7lar\u0131n\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131na g\u00f6re \u00f6deyecekleri ayl\u0131k prim tutarlar\u0131<\/span><\/strong>
\n<\/span><\/p>\n

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

3.1- 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinin; <\/span><\/strong>
\n<\/span><\/p>\n

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

– (1), (2) ve (3) numaral\u0131 alt bentlerine tabi sigortal\u0131lar\u0131n, <\/span><\/strong>
\n<\/span><\/p>\n

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

1\/1\/2014 ila 30\/6\/2014 tarihleri aras\u0131nda; <\/span><\/strong>
\n<\/span><\/p>\n

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

G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re\u00a0 :\u00a0 35,70 TL x 30 x % 34,5 =\u00a0\u00a0\u00a0 369,50* TL,
\nG\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re : 232,05 TL x 30 x % 34,5 = 2.401,72 TL ,
\n<\/span><\/p>\n

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

1\/7\/2014 ila 31\/12\/2014 tarihleri aras\u0131nda;<\/span><\/strong>
\n<\/span><\/p>\n

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

G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re :\u00a0\u00a0 37,80 TL x 30 x %34,5 =\u00a0\u00a0\u00a0 391,23 TL,
\nG\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re : 245,70 TL x 30 x %34,5 = 2.543,00* TL,
\n<\/span><\/p>\n

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

– (4) numaral\u0131 alt bendi kapsam\u0131ndaki sigortal\u0131lar ile k\u00f6y muhtarlar\u0131n\u0131n, <\/span><\/strong>
\n<\/span><\/p>\n

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

1\/1\/2014 ila 30\/6\/2014 tarihleri aras\u0131nda; <\/span><\/strong>
\n<\/span><\/p>\n

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

G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re\u00a0 :\u00a0 35,70 TL x 21 x % 34,5 =\u00a0\u00a0 258,65* TL,
\nG\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re : 232,05 TL x 21 x % 34,5 = 1.681,20 TL,
\n<\/span><\/p>\n

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

1\/7\/2014 ila 31\/12\/2014 tarihleri aras\u0131nda; <\/span><\/strong>
\n<\/span><\/p>\n

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

G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re :\u00a0 37,80\u00a0 TL x 21 x % 34,5 =\u00a0\u00a0\u00a0 273,86 TL,
\nG\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re : 245,70 TL x 21 x % 34,5 = 1.780,10* TL,
\n<\/span><\/p>\n

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

prim \u00f6deyeceklerdir.<\/span><\/p>\n

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

3.2- 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda iste\u011fe ba\u011fl\u0131 sigortal\u0131lardan;<\/span><\/strong>
\n<\/span><\/p>\n

a) Malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortas\u0131 ile genel sa\u011fl\u0131k sigortas\u0131 primi \u00f6deyenler;<\/span><\/strong>
\n<\/span><\/p>\n

1\/1\/2014 ila 30\/6\/2014 tarihleri aras\u0131nda \u00f6denebilecek iste\u011fe ba\u011fl\u0131 sigorta primi ayl\u0131k alt s\u0131n\u0131r\u0131, 35,70 TL x 30 x % 32 = 342,72 TL,
\n<\/span><\/p>\n

1\/1\/2014 ila 30\/6\/2014 tarihleri aras\u0131nda \u00f6denebilecek iste\u011fe ba\u011fl\u0131 sigorta primi ayl\u0131k \u00fcst s\u0131n\u0131r\u0131, 232,05 TL x 30 x % 32 = 2.227,68 TL,
\n<\/span><\/p>\n

1\/7\/2014 ila 31\/12\/2014 tarihleri aras\u0131nda \u00f6denebilecek iste\u011fe ba\u011fl\u0131 sigorta primi ayl\u0131k alt s\u0131n\u0131r\u0131, 37,80 TL x 30 x % 32 = 362,88 TL,
\n<\/span><\/p>\n

1\/7\/2014 ila 31\/12\/2014 tarihleri aras\u0131nda \u00f6denebilecek iste\u011fe ba\u011fl\u0131 sigorta primi ayl\u0131k \u00fcst s\u0131n\u0131r\u0131, 245,70 TL x 30 x % 32 = 2.358,72 TL, <\/span><\/p>\n

b) Kanunun ge\u00e7ici 16 nc\u0131 maddesine g\u00f6re sigortal\u0131 olan iste\u011fe ba\u011fl\u0131 kad\u0131n sigortal\u0131lar; <\/span><\/strong>
\n<\/span><\/p>\n

1\/1\/2014 ila 30\/6\/2014 tarihleri aras\u0131nda\u00a0 ; 35,70 TL x 21 x % 32 = 239,90 TL,
\n1\/7\/2014 ila 31\/12\/2014 tarihleri aras\u0131nda; 37,80 TL x 21 x % 32 = 254,02* TL,
\n<\/span><\/p>\n

prim \u00f6deyeceklerdir.<\/span><\/p>\n

4- 5510 say\u0131l\u0131 Kanunun 60 \u0131nc\u0131 maddesine g\u00f6re genel sa\u011fl\u0131k sigortal\u0131lar\u0131n\u0131n prime esas g\u00fcnl\u00fck ve ayl\u0131k kazan\u00e7lar\u0131<\/span><\/strong>
\n<\/span><\/p>\n

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

4.1- 5510 say\u0131l\u0131 Kanunun 60 \u0131nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (g) bendi kapsam\u0131nda olanlar\u0131n \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 primi; <\/span><\/strong>
\n<\/span><\/p>\n

1\/1\/2014 ila 30\/6\/2014 tarihleri aras\u0131nda \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 ayl\u0131k prim tutar\u0131; <\/span><\/strong>
\n<\/span><\/p>\n

– Ayl\u0131k geliri, asgari \u00fccretin \u00fc\u00e7te birinden asgari \u00fccrete kadar oldu\u011fu tespit edilenler i\u00e7in, <\/span><\/p>\n

1.071 TL \/ 3 = 357 TL x % 12 = 42,84 TL,
\n<\/span><\/p>\n

– Ayl\u0131k geliri, asgari \u00fccretten asgari \u00fccretin iki kat\u0131na kadar oldu\u011fu tespit edilenler i\u00e7in, <\/span><\/p>\n

1.071 TL x % 12 = 128,52 TL,
\n<\/span><\/p>\n

– Ayl\u0131k geliri, asgari \u00fccretin iki kat\u0131ndan fazla oldu\u011fu tespit edilenler i\u00e7in, <\/span><\/p>\n

1.071 TL x 2 = 2.142 TL x % 12 = 257,04 TL,
\n<\/span><\/p>\n

1\/7\/2014 ila 31\/12\/2014 tarihleri aras\u0131nda \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 ayl\u0131k prim tutar\u0131; <\/span><\/strong>
\n<\/span><\/p>\n

– Ayl\u0131k geliri, asgari \u00fccretin \u00fc\u00e7te birinden asgari \u00fccrete kadar oldu\u011fu tespit edilenler i\u00e7in,<\/span><\/p>\n

1.134 TL \/ 3 = 378 TL x % 12 = 45,36 TL,
\n<\/span><\/p>\n

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

– Ayl\u0131k geliri, asgari \u00fccretten asgari \u00fccretin iki kat\u0131na kadar oldu\u011fu tespit edilenler i\u00e7in, <\/span><\/p>\n

1.134 TL x % 12 = 136,08 TL,
\n<\/span><\/p>\n

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

– Ayl\u0131k geliri, asgari \u00fccretin iki kat\u0131ndan fazla oldu\u011fu tespit edilenler i\u00e7in,
\n<\/span><\/p>\n

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

1.134 TL x 2 = 2.268 TL x % 12 = 272,16 TL,
\n<\/span><\/p>\n

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

olacakt\u0131r.
\n<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/strong>
\n<\/span>4.2- 5510 say\u0131l\u0131 Kanunun 60 \u0131nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (d) bendi kapsam\u0131nda olanlar\u0131n \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 primi; <\/span><\/strong>
\n<\/span><\/p>\n

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

1\/1\/2014 ila 30\/6\/2014 tarihleri aras\u0131nda \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 ayl\u0131k prim tutar\u0131; <\/span><\/strong>
\n<\/span><\/p>\n

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

1.071 TL x 2 = 2.142 TL x % 12 = 257,04 TL,
\n<\/span><\/p>\n

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

1\/7\/2014 ila 31\/12\/2014 tarihleri aras\u0131nda \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 ayl\u0131k prim tutar\u0131; <\/span><\/strong>
\n<\/span><\/p>\n

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

1.134 TL x 2 = 2.268 TL x % 12 = 272,16 TL,
\n<\/span><\/p>\n

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

olacakt\u0131r.<\/span><\/p>\n

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

4.3- 5510 say\u0131l\u0131 Kanunun 60 \u0131nc\u0131 maddesinin yedinci f\u0131kras\u0131 kapsam\u0131ndaki yabanc\u0131 uyruklu \u00f6\u011frencilerin \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 primi; <\/span><\/strong>
\n<\/span><\/p>\n

1\/1\/2014 ila 30\/6\/2014 tarihleri aras\u0131nda \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 ayl\u0131k prim tutar\u0131;<\/span><\/strong>
\n<\/span><\/p>\n

1.071 TL \/ 3 = 357 TL x % 12 = 42,84 TL
\n<\/span><\/p>\n

1\/7\/2014 ila 31\/12\/2014 tarihleri aras\u0131nda \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 ayl\u0131k prim tutar\u0131; <\/span><\/strong>
\n<\/span><\/p>\n

1.134 TL \/ 3 = 378 TL x % 12 = 45,36 TL
\n<\/span><\/p>\n

olacakt\u0131r.<\/span><\/p>\n

4.4-<\/span><\/strong>5510 say\u0131l\u0131 Kanunun 60 \u0131nc\u0131 maddesinin sekizinci f\u0131kras\u0131 kapsam\u0131nda 19\/3\/1969 tarihli ve 1136 say\u0131l\u0131 Avukatl\u0131k Kanunu uyar\u0131nca avukatl\u0131k staj\u0131 yapmakta olup bakmakla y\u00fck\u00fcml\u00fc olunan ki\u015fi durumunda olmayanlar\u0131n \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 primi;<\/span><\/strong>
\n<\/span><\/p>\n

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

1\/1\/2014 ila 30\/6\/2014 tarihleri aras\u0131nda \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 ayl\u0131k prim tutar\u0131;<\/span><\/strong>
\n<\/span><\/p>\n

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

1.071\u00a0 x % 6 = 64,26 TL
\n<\/span><\/p>\n

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

1\/7\/2014 ila 31\/12\/2014 tarihleri aras\u0131nda \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 ayl\u0131k prim tutar\u0131; <\/span><\/strong>
\n<\/span><\/p>\n

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

1.134 TL x % 6 = 68,04 TL
\n<\/span><\/p>\n

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

olacakt\u0131r.
\n<\/span><\/p>\n

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

5- 8\/5\/1985 tarihli ve 3201 say\u0131l\u0131 Kanuna g\u00f6re yurtd\u0131\u015f\u0131nda ge\u00e7en s\u00fcrelerin ve 5510 say\u0131l\u0131 Kanunun 41 inci maddesine g\u00f6re yap\u0131lacak hizmet bor\u00e7land\u0131r\u0131lmas\u0131na esas tutar<\/span><\/strong>
\n<\/span><\/p>\n

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

3201 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesi ve Yurtd\u0131\u015f\u0131nda Ge\u00e7en S\u00fcrelerin Bor\u00e7land\u0131r\u0131lmas\u0131 ve De\u011ferlendirilmesine \u0130li\u015fkin Y\u00f6netmeli\u011fin 10 uncu maddesi gere\u011fince bor\u00e7lan\u0131lacak her bir g\u00fcn i\u00e7in tahakkuk ettirilecek bor\u00e7 tutar\u0131 ile 5510 say\u0131l\u0131 Kanunun 41 inci maddesine g\u00f6re yap\u0131lacak hizmet bor\u00e7lanmas\u0131 taleplerinde bor\u00e7lan\u0131lacak g\u00fcnl\u00fck tutar, ba\u015fvuru tarihindeki, 5510 say\u0131l\u0131 Kanunun 82 nci maddesine g\u00f6re belirlenen prime esas g\u00fcnl\u00fck kazan\u00e7 alt ve \u00fcst s\u0131n\u0131rlar\u0131 aras\u0131nda olmak \u00fczere, kendilerince belirlenecek g\u00fcnl\u00fck kazanc\u0131n \u00a0\u00a0\u00a0\u00a0% 32\u2019sidir.
\n<\/span><\/p>\n

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

Buna g\u00f6re, 2014 y\u0131l\u0131 i\u00e7in belirlenen asgari \u00fccret tutarlar\u0131 kar\u015f\u0131s\u0131nda, yurtd\u0131\u015f\u0131nda ge\u00e7en s\u00fcreler ile 41 inci maddede belirtilen hallere ili\u015fkin s\u00fcrelerin bor\u00e7lan\u0131lmas\u0131nda; <\/span><\/p>\n

1\/1\/2014 ila 30\/6\/2014 tarihleri aras\u0131nda, <\/span><\/strong>
\n<\/span><\/p>\n

– Bor\u00e7lan\u0131lacak her bir g\u00fcn i\u00e7in tahakkuk ettirilecek bor\u00e7 tutar\u0131n\u0131n alt s\u0131n\u0131r\u0131; 35,70 TL x % 32 = 11,42 TL, \u00fcst s\u0131n\u0131r\u0131; 232,05 TL x % 32 = 74,26* TL,
\n<\/span><\/p>\n

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

1\/7\/2014 ila 31\/12\/2014 tarihleri aras\u0131nda, <\/span><\/strong>
\n<\/span><\/p>\n

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

– Bor\u00e7lan\u0131lacak her bir g\u00fcn i\u00e7in tahakkuk ettirilecek bor\u00e7 tutar\u0131n\u0131n alt s\u0131n\u0131r\u0131; 37,80 TL x % 32 = 12,10* TL, \u00fcst s\u0131n\u0131r\u0131; 245,70 TL x % 32 = 78,62 TL,
\nesas al\u0131nacakt\u0131r.
\n<\/span><\/p>\n

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

4857 say\u0131l\u0131 \u0130\u015f Kanununa g\u00f6re k\u0131smi s\u00fcreli i\u015f s\u00f6zle\u015fmesi ile \u00e7al\u0131\u015fan sigortal\u0131lar\u0131n 5510 say\u0131l\u0131 Kanunun 41 inci maddesinin (i) bendi kapsam\u0131nda k\u0131smi s\u00fcreli \u00e7al\u0131\u015ft\u0131klar\u0131 aylara ait eksik kalan s\u00fcrelerinin bor\u00e7land\u0131r\u0131lmas\u0131nda 1\/1\/2012 tarihinden itibaren kalan s\u00fcrelerinde genel sa\u011fl\u0131k sigortal\u0131s\u0131 say\u0131ld\u0131klar\u0131ndan bu ki\u015filerin genel sa\u011fl\u0131k sigortas\u0131 prim borcu olmas\u0131 halinde % 32 oran\u0131 \u00fczerinden, bor\u00e7 bulunmamas\u0131 halinde % 20 oran\u0131 \u00fczerinden hesaplama yap\u0131lacakt\u0131r.
\n<\/span><\/p>\n

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

1\/1\/2014 ila 30\/6\/2014 tarihleri aras\u0131nda, <\/span><\/strong>
\n<\/span><\/p>\n

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

– Bor\u00e7lan\u0131lacak her bir g\u00fcn i\u00e7in tahakkuk ettirilecek bor\u00e7 tutar\u0131n\u0131n alt s\u0131n\u0131r\u0131; 35,70 TL x % 20 = 7,14 TL,
\n– Bor\u00e7lan\u0131lacak her bir g\u00fcn i\u00e7in tahakkuk ettirilecek bor\u00e7 tutar\u0131n\u0131n \u00fcst s\u0131n\u0131r\u0131; 232,05 TL x % 20 = 46,41 TL,
\n<\/span><\/p>\n

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

1\/7\/2014 ila 31\/12\/2014 tarihleri aras\u0131nda, <\/span><\/strong>
\n<\/span><\/p>\n

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

– Bor\u00e7lan\u0131lacak her bir g\u00fcn i\u00e7in tahakkuk ettirilecek bor\u00e7 tutar\u0131n\u0131n alt s\u0131n\u0131r\u0131; 37,80 TL x % 20 =\u00a0 7,56 TL,
\n– Bor\u00e7lan\u0131lacak her bir g\u00fcn i\u00e7in tahakkuk ettirilecek bor\u00e7 tutar\u0131n\u0131n \u00fcst s\u0131n\u0131r\u0131; 245,70 TL x % 20 =\u00a0 49,14 TL,
\n<\/span><\/p>\n

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

esas al\u0131nacakt\u0131r.\u00a0 <\/span><\/p>\n

6- Ge\u00e7ici i\u015f g\u00f6remezlik \u00f6deneklerinin alt s\u0131n\u0131ra tamamlanmas\u0131<\/span><\/strong>
\n<\/span><\/p>\n

5510 say\u0131l\u0131 Kanunun 18 inci maddesinin 4 \u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca; i\u015f kazalar\u0131 ile meslek hastal\u0131klar\u0131, hastal\u0131k ve anal\u0131k sigortalar\u0131ndan, yeniden tespit edilen alt s\u0131n\u0131rlar\u0131n alt\u0131nda bir g\u00fcnl\u00fck kazan\u00e7 \u00fczerinden \u00f6denek almakta bulunanlar\u0131n veya almaya hak kazanm\u0131\u015f yahut kazanacak olanlar\u0131n bu \u00f6deneklerinin, g\u00fcnl\u00fck kazanc\u0131n alt s\u0131n\u0131r\u0131ndaki de\u011fi\u015fikliklerin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten ba\u015flan\u0131larak, de\u011fi\u015ftirilmi\u015f g\u00fcnl\u00fck kazan\u00e7lar\u0131n alt s\u0131n\u0131r\u0131na g\u00f6re \u00f6denmesi gerekmektedir.
\n<\/span><\/p>\n

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

Buna g\u00f6re, 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) ve (b) bentleri ile 5 inci maddesinde say\u0131lan sigortal\u0131lar\u0131n ge\u00e7ici i\u015f g\u00f6remezlik \u00f6deneklerinin de\u011fi\u015ftirilmi\u015f g\u00fcnl\u00fck kazan\u00e7<\/span><\/strong>alt s\u0131n\u0131r\u0131;<\/span><\/strong>
\n<\/span><\/p>\n

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

-1\/1\/2014 tarihinden \u00f6nce ge\u00e7ici i\u015f g\u00f6remezli\u011fe u\u011frayan ve ge\u00e7ici i\u015f g\u00f6remezlik durumlar\u0131 bu tarihten sonra da devam eden ve ge\u00e7ici i\u015f g\u00f6remezlik \u00f6dene\u011fi hesab\u0131na esas g\u00fcnl\u00fck kazan\u00e7lar\u0131, 35,70 TL alt\u0131nda hesaplanm\u0131\u015f olanlar\u0131n, 1\/1\/2014 tarihinden 30\/06\/2014 tarihine kadar istirahatli bulunduklar\u0131 g\u00fcnlere ait ge\u00e7ici i\u015f g\u00f6remezlik \u00f6denekleri 35,70 TL asgari g\u00fcnl\u00fck kazan\u00e7 \u00fczerinden,
\n<\/span><\/p>\n

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

-1\/7\/2014 tarihinden \u00f6nce ge\u00e7ici i\u015f g\u00f6remezli\u011fe u\u011frayan, ge\u00e7ici i\u015f g\u00f6remezlik durumlar\u0131 bu tarihten sonra da devam eden ve ge\u00e7ici i\u015f g\u00f6remezlik \u00f6dene\u011fi hesab\u0131na esas g\u00fcnl\u00fck kazan\u00e7lar\u0131 37,80 TL alt\u0131nda hesaplanm\u0131\u015f olanlar\u0131n 1\/7\/2014 tarihinden 31\/12\/2014 tarihine kadar istirahatli bulunduklar\u0131 g\u00fcnlere ait ge\u00e7ici i\u015f g\u00f6remezlik \u00f6denekleri 37,80 TL asgari g\u00fcnl\u00fck kazan\u00e7 \u00fczerinden,
\n<\/span><\/p>\n

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

\u00c7\u0131rak ve \u00f6\u011frencilerin ge\u00e7ici i\u015f g\u00f6remezlik \u00f6deneklerinin de\u011fi\u015ftirilmi\u015f g\u00fcnl\u00fck kazan\u00e7<\/span><\/strong>alt s\u0131n\u0131r\u0131;<\/span><\/strong>
\n<\/span><\/p>\n

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

-1\/1\/2014 tarihinden \u00f6nce ge\u00e7ici i\u015f g\u00f6remezli\u011fe u\u011frayan ve ge\u00e7ici i\u015f g\u00f6remezlik durumlar\u0131 bu tarihten sonra da devam eden ve ge\u00e7ici i\u015f g\u00f6remezlik \u00f6dene\u011fi hesab\u0131na esas g\u00fcnl\u00fck kazan\u00e7lar\u0131, 17,85 TL alt\u0131nda hesaplanm\u0131\u015f olanlar\u0131n, 1\/1\/2014 tarihinden 30\/06\/2014 tarihine kadar istirahatli bulunduklar\u0131 g\u00fcnlere ait ge\u00e7ici i\u015f g\u00f6remezlik \u00f6denekleri 17,85 TL asgari g\u00fcnl\u00fck kazan\u00e7 \u00fczerinden,
\n<\/span><\/p>\n

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

-1\/7\/2014 tarihinden \u00f6nce ge\u00e7ici i\u015f g\u00f6remezli\u011fe u\u011frayan ve ge\u00e7ici i\u015f g\u00f6remezlik durumlar\u0131 bu tarihten sonra da devam eden ve ge\u00e7ici i\u015f g\u00f6remezlik \u00f6dene\u011fi hesab\u0131na esas g\u00fcnl\u00fck kazan\u00e7lar\u0131, 18,90 TL alt\u0131nda hesaplanm\u0131\u015f olanlar\u0131n, 1\/7\/2014 tarihinden 31\/12\/2014 tarihine kadar istirahatli bulunduklar\u0131 g\u00fcnlere ait ge\u00e7ici i\u015f g\u00f6remezlik \u00f6denekleri 18,90 TL asgari g\u00fcnl\u00fck kazan\u00e7 \u00fczerinden,
\nhesaplanacakt\u0131r.<\/span><\/p>\n

7- Emzirme \u00f6dene\u011fi<\/span><\/strong>
\n<\/span><\/p>\n

5510 say\u0131l\u0131 Kanunun 16 \u0131nc\u0131 maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, anal\u0131k sigortas\u0131ndan sigortal\u0131 kad\u0131na veya sigortal\u0131 olmayan kar\u0131s\u0131n\u0131n do\u011fum yapmas\u0131 nedeniyle sigortal\u0131 erke\u011fe, bu Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) ve (b) bentleri kapsam\u0131ndaki sigortal\u0131lardan, kendi \u00e7al\u0131\u015fmalar\u0131ndan dolay\u0131 gelir veya ayl\u0131k alan kad\u0131na ya da gelir veya ayl\u0131k alan erke\u011fin sigortal\u0131 olmayan e\u015fine, her \u00e7ocuk i\u00e7in ya\u015famas\u0131 \u015fart\u0131yla do\u011fum tarihinde ge\u00e7erli olan ve Kurum Y\u00f6netim Kurulunca belirlenip, Bakan taraf\u0131ndan onaylanan tarife \u00fczerinden emzirme \u00f6dene\u011fi verilece\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.
\n<\/span><\/p>\n

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

Konu ile ilgili olarak Y\u00f6netim Kurulumuzca al\u0131nan 25\/12\/2009 tarihli ve 2009\/407 say\u0131l\u0131 karar ile 2010 y\u0131l\u0131ndan ba\u015flamak \u00fczere bundan b\u00f6yle her y\u0131l bir \u00f6nceki y\u0131l i\u00e7in T\u00fcrkiye \u0130statistik Kurumu taraf\u0131ndan a\u00e7\u0131klanan T\u00fcketici Fiyatlar\u0131 Endeksi (T\u00dcFE) de\u011fi\u015fim oran\u0131nda art\u0131r\u0131lmas\u0131na bu \u015fekilde hesaplanarak bulunacak rakamlardaki kuru\u015flar\u0131n liraya ibla\u011f edilmesine ve konunun Bakan onay\u0131na sunulmas\u0131na karar verilmi\u015f ve 31\/12\/2009 tarihli ve 179679 say\u0131l\u0131 Bakanl\u0131k Makam\u0131 Olur\u2019u ile onanm\u0131\u015ft\u0131r.
\n<\/span><\/p>\n

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

Bu durumda, T\u00fcrkiye \u0130statistik Kurumu taraf\u0131ndan 2013 y\u0131l\u0131 i\u00e7in T\u00dcFE oranlar\u0131nda ortaya \u00e7\u0131kan de\u011fi\u015fim oran\u0131n\u0131n % 7,40 oldu\u011fu dikkate al\u0131nd\u0131\u011f\u0131nda, 2013 y\u0131l\u0131nda 95,00 TL olan emzirme \u00f6dene\u011fi tutar\u0131 2014 y\u0131l\u0131nda 103,00 TL olacakt\u0131r.<\/span><\/p>\n

8- Cenaze \u00f6dene\u011fi<\/span><\/strong>
\n<\/span><\/p>\n

5510 say\u0131l\u0131 Kanunun 37 nci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, i\u015f kazas\u0131 veya meslek hastal\u0131\u011f\u0131 sonucu veya s\u00fcrekli i\u015f g\u00f6remezlik geliri, mal\u00fbll\u00fck, vazife mal\u00fbll\u00fc\u011f\u00fc veya ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 almakta iken veya kendisi i\u00e7in en az 360 g\u00fcn mal\u00fbll\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortas\u0131 primi bildirilmi\u015f olup da \u00f6len sigortal\u0131n\u0131n hak sahiplerine, Kurum Y\u00f6netim Kurulunca belirlenip Bakan taraf\u0131ndan onaylanan tarife \u00fczerinden cenaze \u00f6dene\u011fi \u00f6denece\u011fi h\u00fckm\u00fcne yer verilmi\u015ftir.
\n<\/span><\/p>\n

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

Konu ile ilgili olarak Y\u00f6netim Kurulumuzca al\u0131nan 25\/12\/2009 tarihli ve 2009\/407 say\u0131l\u0131 karar ile 2010 y\u0131l\u0131ndan ba\u015flamak \u00fczere bundan b\u00f6yle her y\u0131l bir \u00f6nceki y\u0131l i\u00e7in T\u00fcrkiye \u0130statistik Kurumu Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan a\u00e7\u0131klanan T\u00fcketici Fiyatlar\u0131 Endeksi (T\u00dcFE) de\u011fi\u015fim oran\u0131nda art\u0131r\u0131lmas\u0131na bu \u015fekilde hesaplanarak bulunacak rakamlardaki kuru\u015flar\u0131n liraya ibla\u011f edilmesine ve konunun Bakan onay\u0131na sunulmas\u0131na karar verilmi\u015f ve 31\/12\/2009 tarihli ve 179679 say\u0131l\u0131 Bakanl\u0131k Makam\u0131 Olur\u2019u ile onanm\u0131\u015ft\u0131r.
\n<\/span><\/p>\n

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

Bu durumda, T\u00fcrkiye \u0130statistik Kurumu taraf\u0131ndan 2013 y\u0131l\u0131 i\u00e7in T\u00dcFE oranlar\u0131nda ortaya \u00e7\u0131kan de\u011fi\u015fim oran\u0131n\u0131n % 7,40 olarak a\u00e7\u0131klanmas\u0131 nedeniyle 2013 y\u0131l\u0131nda 386,00 TL olan cenaze \u00f6dene\u011fi tutar\u0131 2014 y\u0131l\u0131 i\u00e7in 415,00 TL olarak belirlenmi\u015ftir.<\/span><\/p>\n

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

9- \u0130dari para cezalar\u0131<\/span><\/strong>
\n<\/span><\/p>\n

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

5510 say\u0131l\u0131 Kanunda \u00f6ng\u00f6r\u00fclen y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmeyenlere, ayn\u0131 Kanunun 102 nci maddesi gere\u011fince, fiil tarihinde ge\u00e7erli olan ve 16 ya\u015f\u0131ndan b\u00fcy\u00fck i\u015f\u00e7iler i\u00e7in tespit edilen ayl\u0131k asgari \u00fccret dikkate al\u0131narak idari para cezas\u0131 uygulanmas\u0131 gerekmektedir.
\n<\/span><\/p>\n

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

Buna g\u00f6re, 1\/1\/2014 ila 30\/6\/2014 tarihleri aras\u0131nda i\u015flenen fiiller i\u00e7in 1.071,00 TL, 1\/7\/2014 ila 31\/12\/2014 tarihleri aras\u0131nda i\u015flenen fiiller i\u00e7inse 1.134,00 TL esas al\u0131narak idari para cezas\u0131 uygulanacakt\u0131r.<\/span><\/p>\n

 <\/p>\n

10- T\u00fcrk Liras\u0131 cinsinden yap\u0131lan i\u015flemlerin yuvarlamas\u0131 ( <\/span><\/strong>* <\/span>) <\/span><\/strong>
\n<\/span><\/p>\n

 <\/p>\n

Bilindi\u011fi \u00fczere, 5083 say\u0131l\u0131 T\u00fcrkiye Cumhuriyeti Devletinin Para Birimi Hakk\u0131nda Kanunun 1 inci maddesinin ikinci f\u0131kras\u0131na istinaden 4\/4\/2007 tarihli ve 2007\/11963 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131n\u0131n eki Karar ile T\u00fcrkiye Cumhuriyeti Devletinin Para birimi olan Yeni T\u00fcrk Liras\u0131 ve Yeni Kuru\u015fta yer alan \u201cYeni\u201d ibareleri 1\/1\/2009 tarihinden itibaren y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r. Buna g\u00f6re<\/span>, <\/span><\/strong>5228 say\u0131l\u0131 Kanunun 59 uncu maddesinin on\u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 ile de\u011fi\u015fik 2 nci maddesinde, \u201c\u2026 T\u00fcrk Liras\u0131 de\u011ferlerinin T\u00fcrk Liras\u0131na d\u00f6n\u00fc\u015f\u00fcm i\u015flemlerinin ve T\u00fcrk Liras\u0131 cinsinden yap\u0131lan i\u015flemlerin sonu\u00e7lar\u0131nda yar\u0131m Kuru\u015f ve \u00fczerindeki de\u011ferlerin bir Kuru\u015fa tamamlanaca\u011f\u0131 ve yar\u0131m Kuru\u015fun alt\u0131ndaki de\u011ferlerin dikkate al\u0131nmayaca\u011f\u0131\u201d h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.
\n<\/span><\/p>\n

 <\/p>\n

Bu itibarla Genelgede,\u00a0 yap\u0131lan hesaplamalar\u0131n sonucunda bulunan rakam\u0131n virg\u00fclden sonra \u00fc\u00e7 basamakl\u0131 \u00e7\u0131kan ve \u00fc\u00e7\u00fcnc\u00fc basama\u011f\u0131ndaki rakam\u0131 yar\u0131m kuru\u015f ve \u00fczerinde olan de\u011ferler 1 Kuru\u015fa tamamlanm\u0131\u015f, yar\u0131m Kuru\u015fun alt\u0131ndaki de\u011ferler ise dikkate al\u0131nmam\u0131\u015ft\u0131r.
\n<\/span><\/p>\n

 <\/p>\n

Bilgi edinilmesini ve gere\u011fini rica ederim.
\n<\/span><\/p>\n

Yadigar G\u00d6KALP \u0130LHAN
\nKurum Ba\u015fkan\u0131<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Prime esas kazan\u00e7lar\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131 ile baz\u0131 i\u015flemlere esas tutarlar    <\/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-6532","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6532","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=6532"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6532\/revisions"}],"predecessor-version":[{"id":6533,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6532\/revisions\/6533"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=6532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=6532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=6532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}