{"id":9429,"date":"2016-05-30T07:09:36","date_gmt":"2016-05-30T07:09:36","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=9429"},"modified":"2016-05-30T07:09:36","modified_gmt":"2016-05-30T07:09:36","slug":"sosyal-sigorta-islemleri-yonetmeliginde-degisiklik-yapilmasina-iliskin-yonetmelik","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2016\/05\/sosyal-sigorta-islemleri-yonetmeliginde-degisiklik-yapilmasina-iliskin-yonetmelik\/","title":{"rendered":"Sosyal Sigorta \u0130\u015flemleri Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Y\u00f6netmelik"},"content":{"rendered":"

\"SGK<\/a>29 May\u0131s 2016 Tarihli Resmi Gazete Say\u0131: 29726 Sosyal G\u00fcvenlik Kurumu Ba\u015fkanl\u0131\u011f\u0131ndan: MADDE 1 \u2013 12\/5\/2010 tarihli ve 27579 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131…<\/p>\n

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Sosyal Sigorta \u0130\u015flemleri Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Y\u00f6netmelik<\/strong><\/p>\n

\u00a0<\/div>\n
\u00a0<\/div>\n
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29 May\u0131s 2016 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 29726<\/p>\n

Sosyal G\u00fcvenlik Kurumu Ba\u015fkanl\u0131\u011f\u0131ndan:<\/strong><\/p>\n

MADDE 1 \u2013<\/strong> 12\/5\/2010 tarihli ve 27579 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Sosyal Sigorta \u0130\u015flemleri Y\u00f6netmeli\u011finin <\/a><\/strong>102 nci maddesinin;<\/p>\n

a) Birinci f\u0131kras\u0131nda yer alan \u201cKurumca \u00e7\u0131kar\u0131lacak tebli\u011fde belirtilen s\u00fcre i\u00e7inde\u201d ibaresi \u201cbu maddenin \u00fc\u00e7\u00fcnc\u00fc ve on sekizinci f\u0131kras\u0131nda belirtilen s\u00fcre i\u00e7inde e-sigorta kanal\u0131yla\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f,<\/p>\n

b) \u00dc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f,<\/p>\n

\u201c(3) Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda sigortal\u0131 say\u0131lanlar i\u00e7in cari aya ili\u015fkin d\u00fczenlenecek as\u0131l, ek veya iptal nitelikteki \u00f6rne\u011fi Ek-9\u2019da bulunan ayl\u0131k prim ve hizmet belgesini;<\/p>\n

a) \u00d6zel nitelikteki i\u015fyeri i\u015fverenleri, en ge\u00e7 belgenin ili\u015fkin oldu\u011fu ay\u0131 izleyen ay\u0131n 23\u2019\u00fcnde,<\/p>\n

b) Resm\u00ee nitelikteki i\u015fyeri i\u015fverenleri ise, en ge\u00e7 belgenin ili\u015fkin oldu\u011fu d\u00f6nemi izleyen takvim ay\u0131n\u0131n 7\u2019sinde,<\/p>\n

c) Baz\u0131 \u00f6zel nitelikteki i\u015fyeri i\u015fverenleri ay\u0131n 15\u2019i ile m\u00fcteakip ay\u0131n 14\u2019\u00fc aras\u0131nda; baz\u0131 resm\u00ee nitelikteki i\u015fyeri i\u015fverenleri ise ay\u0131n 1\u2019i ile 30\u2019u aras\u0131nda \u00fccret alan sigortal\u0131lar \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131ndan, bu nitelikteki i\u015fyeri i\u015fverenlerince;<\/p>\n

1) Ay\u0131n 1\u2019i ile 30\u2019u aras\u0131ndaki \u00e7al\u0131\u015fmalar\u0131 kar\u015f\u0131l\u0131\u011f\u0131 \u00fccret alan sigortal\u0131lar i\u00e7in en ge\u00e7 belgenin ili\u015fkin oldu\u011fu ay\u0131 izleyen ay\u0131n 23\u2019\u00fcnde,<\/p>\n

2) Ay\u0131n 15\u2019i ile m\u00fcteakip ay\u0131n 14\u2019\u00fc aras\u0131ndaki \u00e7al\u0131\u015fmalar\u0131 kar\u015f\u0131l\u0131\u011f\u0131 \u00fccret alan sigortal\u0131lar i\u00e7in en ge\u00e7 belgenin ili\u015fkin oldu\u011fu d\u00f6nemi izleyen takvim ay\u0131n\u0131n 7\u2019sinde,<\/p>\n

saat 23.59\u2019a kadar e-Sigorta kanal\u0131yla Kuruma g\u00f6ndermek zorundad\u0131rlar.\u201d<\/p>\n

c) D\u00f6rd\u00fcnc\u00fc ve be\u015finci f\u0131kralar\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f,<\/p>\n

\u00e7) Be\u015finci f\u0131kradan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015f, di\u011fer f\u0131kralar buna g\u00f6re tesels\u00fcl ettirilmi\u015f,<\/p>\n

\u201c(6) Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda sigortal\u0131 say\u0131lanlar\u0131 \u00e7al\u0131\u015ft\u0131ranlar y\u00f6n\u00fcnden, bu maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda \u00f6ng\u00f6r\u00fclen s\u00fcrelerde verilmemi\u015f olmakla beraber;<\/p>\n

a) \u0130lgili toplu i\u015f s\u00f6zle\u015fmesi mevzuat\u0131na g\u00f6re toplu i\u015f s\u00f6zle\u015fmesi akdedilen i\u015fyerlerinden dolay\u0131, toplu i\u015f s\u00f6zle\u015fmesine istinaden geriye y\u00f6nelik olarak \u00f6denmesine karar verilen \u00fccret farklar\u0131na ili\u015fkin d\u00fczenlenmesi gereken ek ayl\u0131k prim ve hizmet belgelerinin, toplu i\u015f s\u00f6zle\u015fmesinin imzaland\u0131\u011f\u0131 tarihi,<\/p>\n

b) Kamu kurum ve kurulu\u015flar\u0131nda \u00e7al\u0131\u015fan ve toplu i\u015f s\u00f6zle\u015fmesi d\u0131\u015f\u0131nda kalan sigortal\u0131 personel ile \u00f6zel sekt\u00f6re ait i\u015fyerlerinde sendikalara \u00fcye olmamalar\u0131 sebebiyle toplu i\u015f s\u00f6zle\u015fmesi kapsam\u0131 d\u0131\u015f\u0131nda kalan sigortal\u0131lara, geriye d\u00f6n\u00fck \u00f6denmesine karar verilen \u00fccret farklar\u0131na ili\u015fkin d\u00fczenlenmesi gereken ek nitelikteki ayl\u0131k prim ve hizmet belgelerinin, al\u0131nan karar tarihini,<\/p>\n

c) Ayl\u0131k veya \u00fccretleri Maliye Bakanl\u0131\u011f\u0131n\u0131n vizesine tabi olmas\u0131 sebebiyle \u00f6denmesine sonradan karar verilen sigortal\u0131 personel i\u00e7in vizenin gecikmesine ba\u011fl\u0131 olarak ayl\u0131k veya \u00fccretlere ili\u015fkin d\u00fczenlenmesi gereken ek nitelikteki ayl\u0131k prim ve hizmet belgelerinin yasal s\u00fcresi d\u0131\u015f\u0131nda, ancak vize i\u015fleminin ger\u00e7ekle\u015fti\u011fine ili\u015fkin yaz\u0131n\u0131n ilgili idareye tebli\u011f tarihini,<\/p>\n

\u00e7) Bir aydan fazla istirahat alan sigortal\u0131lara Kurumca \u00f6denen ge\u00e7ici i\u015f g\u00f6remezlik \u00f6dene\u011finin yan\u0131 s\u0131ra i\u015fverenlerince toplu i\u015f s\u00f6zle\u015fmesine dayan\u0131larak istirahatli bulunulan s\u00fcre i\u00e7in \u00fccret \u00f6denmesi h\u00e2linde, bu \u00fccretlere ili\u015fkin d\u00fczenlenmesi gereken ek nitelikteki ayl\u0131k prim ve hizmet belgelerinin istirahat s\u00fcresinin sona erdi\u011fi tarihi,<\/p>\n

d) 4857 say\u0131l\u0131 \u0130\u015f Kanununun 21 inci maddesine istinaden i\u015f mahkemelerince veya \u00f6zel hakem taraf\u0131ndan verilen kararlar uyar\u0131nca g\u00f6reve iadesine karar verilen sigortal\u0131 personel i\u00e7in verilmesi gereken as\u0131l veya ek nitelikteki ayl\u0131k prim ve hizmet belgelerinin,<\/p>\n

1) 21\/8\/2013 tarihine kadar kesinle\u015fen mahkeme veya \u00f6zel hakem karar\u0131n\u0131n sigortal\u0131ya tebli\u011finden sonra on i\u015f g\u00fcn\u00fc i\u00e7inde sigortal\u0131, i\u015fverene i\u015fe ba\u015flamak \u00fczere ba\u015fvurdu\u011fu takdirde, onuncu i\u015f g\u00fcn\u00fcn\u00fcn i\u00e7inde bulundu\u011fu ay\u0131,<\/p>\n

2) 21\/8\/2013 tarihinden itibaren sigortal\u0131 personelin kesinle\u015fen mahkeme veya \u00f6zel hakem karar\u0131n\u0131n tebli\u011finden itibaren on i\u015fg\u00fcn\u00fc i\u00e7inde i\u015fe ba\u015flamak i\u00e7in i\u015fverene ba\u015fvuruda bulunmas\u0131 ve i\u015fverenin usul\u00fcne uygun daveti \u00fczerine i\u015fe ba\u015flamas\u0131 halinde, davete ili\u015fkin tebligat\u0131n al\u0131nd\u0131\u011f\u0131 tarihin veya i\u015fverenin i\u015f\u00e7iyi i\u015fe ba\u015flatmamas\u0131 halinde, sigortal\u0131 personelin i\u015fe ba\u015flamak i\u00e7in i\u015fverene yapt\u0131\u011f\u0131 ba\u015fvurusuna ili\u015fkin tebligat\u0131n al\u0131nd\u0131\u011f\u0131 tarihin i\u00e7inde bulundu\u011fu ay\u0131,<\/p>\n

e) \u0130dare mahkemesi kararlar\u0131na g\u00f6re g\u00f6revlerine iade edilen sigortal\u0131 personel ile ilgili olarak \u00f6denmesine karar verilen \u00fccretlere ili\u015fkin d\u00fczenlenmesi gereken ek nitelikteki ayl\u0131k prim ve hizmet belgelerinin;<\/p>\n

1) 17\/4\/2012 tarihine kadar kesinle\u015fen mahkeme karar\u0131n\u0131n idareye tebli\u011f edildi\u011fi tarihini takip eden g\u00fcn\u00fc,<\/p>\n

2) 17\/4\/2012 tarihinden sonra mahkeme karar\u0131n\u0131n idareye tebli\u011f edildi\u011fi tarihini takip eden g\u00fcn\u00fc,<\/p>\n

f) Kamu kurumlar\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar i\u00e7in;<\/p>\n

1) 21\/8\/2013 tarihine kadar idare mahkemesi kararlar\u0131 veya idarece verilen kararlar gere\u011fince geriye y\u00f6nelik \u00fccret \u00f6denmesi halinde, bu \u00fccretlere ili\u015fkin d\u00fczenlenmesi gereken ek nitelikteki ayl\u0131k prim ve hizmet belgelerinin mahkeme karar\u0131n\u0131n idareye tebli\u011f edildi\u011fi tarihi takip eden g\u00fcn\u00fc veya idarenin karar tarihini,<\/p>\n

2) 21\/8\/2013 tarihinden itibaren mahkeme kararlar\u0131 veya idarece verilen kararlar gere\u011fince geriye y\u00f6nelik \u00fccret ve \u00fccret niteli\u011finde \u00f6deme yap\u0131lmas\u0131 halinde, bu \u00fccretlere ili\u015fkin d\u00fczenlenmesi gereken ek nitelikteki ayl\u0131k prim ve hizmet belgelerinin mahkeme karar\u0131n\u0131n idareye tebli\u011f edildi\u011fi tarihi takip eden g\u00fcn\u00fc veya idarenin karar tarihini,<\/p>\n

g) 657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanununun 4 \u00fcnc\u00fc maddesinin (B) bendi kapsam\u0131nda bulunanlardan Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131na girenler gibi sigortal\u0131 olmas\u0131 \u00f6ng\u00f6r\u00fclenlere enflasyon fark\u0131 veya ba\u015fka ad alt\u0131nda geriye y\u00f6nelik olarak yap\u0131lan \u00f6demelere ili\u015fkin d\u00fczenlenmesi gereken ek nitelikteki ayl\u0131k prim ve hizmet belgelerinin, \u00f6demenin yap\u0131ld\u0131\u011f\u0131 tarihi,<\/p>\n

\u011f) Toplu i\u015f s\u00f6zle\u015fmelerine tabi i\u015fyeri i\u015fverenlerince veya kamu idarelerince ya da yarg\u0131 mercilerince verilen kararlara istinaden, hizmet akdinin mevcut olmad\u0131\u011f\u0131 veya ask\u0131da oldu\u011fu bir tarihte \u00f6denen \u00fccret d\u0131\u015f\u0131ndaki \u00f6demelere ili\u015fkin d\u00fczenlenmesi gereken ek nitelikteki ayl\u0131k prim ve hizmet belgelerinin prime esas kazanc\u0131n tabi oldu\u011fu en son ay\u0131n kazanc\u0131na dahil edilmek \u00fczere belirtilen mercilerin kararlar\u0131n\u0131n kesinle\u015fme tarihlerini,<\/p>\n

h) Yabanc\u0131 \u00fclkelere sefer yapan ula\u015ft\u0131rma ara\u00e7lar\u0131, ayl\u0131k prim ve hizmet belgesinin Kuruma verilme s\u00fcresi i\u00e7inde T\u00fcrkiye\u2019ye d\u00f6nmemi\u015fse bu ara\u00e7larda \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131ya ait ayl\u0131k prim ve hizmet belgesi, bu maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda belirtilen verilme s\u00fcresinin sona erdi\u011fi tarihten itibaren bir ay\u0131 ge\u00e7memek \u015fart\u0131yla ara\u00e7lar\u0131n T\u00fcrkiye\u2019ye d\u00f6n\u00fc\u015f tarihini,<\/p>\n

takip eden ay\/d\u00f6nemin, i\u015fyerinin \u00f6zel nitelikte olmas\u0131 halinde 23\u2019\u00fcne, resm\u00ee nitelikte olmas\u0131 halinde 7\u2019sine kadar, Kuruma, e-sigorta kanal\u0131yla g\u00f6nderilmesi veya ka\u011f\u0131t ortam\u0131nda verilmesi halinde yasal s\u00fcresi i\u00e7inde verilmi\u015f kabul edilir.\u201d<\/p>\n

d) Mevcut yedinci f\u0131kras\u0131nda yer alan \u201cbirinci\u201d ibaresi \u201c\u00fc\u00e7\u00fcnc\u00fc\u201d, mevcut on \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cOnikinci\u201d ibaresi \u201cOn \u00fc\u00e7\u00fcnc\u00fc\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f,<\/p>\n

e) Son f\u0131kras\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki f\u0131kralar eklenmi\u015ftir.<\/p>\n

\u201c(18) Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda sigortal\u0131 say\u0131lanlar\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenler bu maddenin birinci f\u0131kras\u0131nda belirtilen ayl\u0131k prim ve hizmet belgelerinden;<\/p>\n

a) Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten sonra 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda ilk defa sigortal\u0131 olanlar ile Kanunun ge\u00e7ici 4 \u00fcnc\u00fc maddesi kapsam\u0131nda olup emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131klar\u0131 5434 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re tespit olunan sigortal\u0131lar\u0131n \u00f6rne\u011fi Ek-9\/A ve Ek-9\/A1\u2019de bulunan ayl\u0131k prim ve hizmet belgesini;<\/p>\n

1) 15\/10\/2009 tarihine kadar;<\/p>\n

Her ay\u0131n 15\u2019i ile m\u00fcteakip ay\u0131n 14\u2019\u00fc aras\u0131ndaki maa\u015f\u0131n\u0131 ay\u0131n 15\u2019inde pe\u015fin alan sigortal\u0131lar i\u00e7in maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken takvim ay\u0131n\u0131n son g\u00fcn\u00fc,<\/p>\n

Her ay\u0131n 1\u2019i ile 30\u2019u aras\u0131ndaki maa\u015f\u0131n\u0131 ay\u0131n 1\u2019inde pe\u015fin alan sigortal\u0131lar i\u00e7in, maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken ay\u0131n 15\u2019inci g\u00fcn\u00fc sonu,<\/p>\n

Her ay\u0131n 15\u2019i ile m\u00fcteakip ay\u0131n 14\u2019\u00fc aras\u0131ndaki maa\u015f\u0131n\u0131 m\u00fcteakip ay\u0131n 15\u2019inde \u00e7al\u0131\u015ft\u0131ktan sonra alan sigortal\u0131lar i\u00e7in, maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken takvim ay\u0131n\u0131n son g\u00fcn\u00fc,<\/p>\n

Her ay\u0131n 1\u2019i ile 30\u2019u aras\u0131ndaki maa\u015f\u0131n\u0131 m\u00fcteakip ay\u0131n 1\u2019inde \u00e7al\u0131\u015ft\u0131ktan sonra alan sigortal\u0131lar i\u00e7in maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken ay\u0131n 15\u2019inci g\u00fcn\u00fc sonu,<\/p>\n

2) 15\/10\/2009 tarihinden itibaren;<\/p>\n

Her ay\u0131n 15\u2019i ile m\u00fcteakip ay\u0131n 14\u2019\u00fc aras\u0131ndaki maa\u015f\u0131n\u0131 ay\u0131n 15\u2019inde pe\u015fin alan sigortal\u0131lar i\u00e7in maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken ay\u0131n 25\u2019inci g\u00fcn\u00fc sonu,<\/p>\n

Her ay\u0131n 1\u2019i ile 30\u2019u aras\u0131ndaki maa\u015f\u0131n\u0131 ay\u0131n 1\u2019inde pe\u015fin alan sigortal\u0131lar i\u00e7in, maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken ay\u0131n 11\u2019inci g\u00fcn\u00fc sonu,<\/p>\n

Her ay\u0131n 15\u2019i ile m\u00fcteakip ay\u0131n 14\u2019\u00fc aras\u0131ndaki maa\u015f\u0131n\u0131 m\u00fcteakip ay\u0131n 15\u2019inde \u00e7al\u0131\u015ft\u0131ktan sonra alan sigortal\u0131lar i\u00e7in, maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken ay\u0131n 25\u2019inci g\u00fcn\u00fc sonu,<\/p>\n

Her ay\u0131n 1\u2019i ile 30\u2019u aras\u0131ndaki maa\u015f\u0131n\u0131 m\u00fcteakip ay\u0131n 1\u2019inde \u00e7al\u0131\u015ft\u0131ktan sonra alan sigortal\u0131lar i\u00e7in maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken ay\u0131n 11\u2019inci g\u00fcn\u00fc sonu,<\/p>\n

3) Her ay\u0131n 1\u2019i ile 30\u2019u aras\u0131ndaki maa\u015f\u0131n\u0131 m\u00fcteakip ay i\u00e7erisinde \u00e7al\u0131\u015ft\u0131ktan sonra alan aile hekimleri ve aile sa\u011fl\u0131\u011f\u0131 elemanlar\u0131 i\u00e7in 16\/6\/2011 tarihine kadar maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken ay\u0131n 11 inci g\u00fcn\u00fc sonu, 16\/6\/2011 tarihinden itibaren ise maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken ay\u0131n 25 inci g\u00fcn\u00fc sonu,<\/p>\n

saat 23:59\u2019a kadar her bir stat\u00fc ve maa\u015f \u00f6deme d\u00f6nemi i\u00e7in ayr\u0131 ayr\u0131 olmak \u00fczere e-sigorta kanal\u0131yla Kuruma g\u00f6ndermekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n

b) Personel mevzuat\u0131 ve 4688 say\u0131l\u0131 Kanun uyar\u0131nca ayl\u0131ks\u0131z izine ayr\u0131lanlar\u0131n ayl\u0131ks\u0131z izinli say\u0131ld\u0131klar\u0131 s\u00fcrelerdeki genel sa\u011fl\u0131k sigortas\u0131 primlerini Ek-9\/A ve Ek-9\/A1\u2019de bulunan ayl\u0131k prim ve hizmet belgesi ile;<\/p>\n

1) Kanunun ge\u00e7ici 4 \u00fcnc\u00fc maddesi kapsam\u0131nda olup emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131klar\u0131 5434 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re tespit olunan sigortal\u0131lar i\u00e7in 2010 y\u0131l\u0131 Ocak ay\u0131ndan itibaren,<\/p>\n

2) Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 2008 y\u0131l\u0131 Ekim ay\u0131 ba\u015f\u0131ndan sonra 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda ilk defa sigortal\u0131 say\u0131lanlar i\u00e7in 2011 y\u0131l\u0131 Mart ay\u0131ndan itibaren,<\/p>\n

sigortal\u0131n\u0131n \u00fccretsiz izne ayr\u0131ld\u0131\u011f\u0131 tarihteki ayl\u0131k \u00f6denme zaman\u0131 dikkate al\u0131narak bu f\u0131kran\u0131n (a) bendinde belirtilen s\u00fcrelerde kuruma g\u00f6ndermekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n

c) Kanunun 40 \u0131nc\u0131 maddesinde belirtilen i\u015fyerlerinde ve i\u015flerde \u00e7al\u0131\u015fan sigortal\u0131lar\u0131ndan;<\/p>\n

1) Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihte sonra 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda ilk defa sigortal\u0131 olanlar i\u00e7in \u00f6rne\u011fi Ek-9\/B\u2019de yer alan ayl\u0131k fiil\u00ee hizmet s\u00fcresi zamm\u0131 prim belgesini;<\/p>\n

Her ay\u0131n 15\u2019i ile m\u00fcteakip ay\u0131n 14\u2019\u00fc aras\u0131ndaki maa\u015f\u0131n\u0131 ay\u0131n 15\u2019inde pe\u015fin alan sigortal\u0131lar i\u00e7in, maa\u015f d\u00f6neminin bitti\u011fi g\u00fcne ait ay\u0131n 14\u2019\u00fcnden ay\u0131n son g\u00fcn\u00fc,<\/p>\n

Her ay\u0131n 1\u2019i ile 30\u2019u aras\u0131ndaki maa\u015f\u0131n\u0131 ay\u0131n 1\u2019inde pe\u015fin alan sigortal\u0131lar i\u00e7in, ait oldu\u011fu ay\u0131n sonundan itibaren on be\u015finci g\u00fcn\u00fcn sonu,<\/p>\n

Her ay\u0131n 15\u2019i ile m\u00fcteakip ay\u0131n 14\u2019\u00fc aras\u0131ndaki maa\u015f\u0131n\u0131 m\u00fcteakip ay\u0131n 15\u2019inde \u00e7al\u0131\u015ft\u0131ktan sonra alan sigortal\u0131lar i\u00e7in, maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken takvim ay\u0131n\u0131n son g\u00fcn\u00fc,<\/p>\n

Her ay\u0131n 1\u2019i ile 30\u2019u aras\u0131ndaki maa\u015f\u0131n\u0131 m\u00fcteakip ay\u0131n 1\u2019inde \u00e7al\u0131\u015ft\u0131ktan sonra alan sigortal\u0131lar i\u00e7in maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken ay\u0131n on be\u015finci g\u00fcn\u00fc sonu,<\/p>\n

saat 23:59\u2019a kadar her bir maa\u015f \u00f6deme d\u00f6nemi i\u00e7in ayr\u0131 ayr\u0131 olmak \u00fczere e-sigorta kanal\u0131yla Kuruma g\u00f6ndermekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n

2) Kanunun ge\u00e7ici 4 \u00fcnc\u00fc maddesi kapsam\u0131nda olup emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131klar\u0131 5434 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re tespit olunan sigortal\u0131lar i\u00e7in \u00f6rne\u011fi Ek-9\/B1\u2019de yer alan y\u0131ll\u0131k fiil\u00ee hizmet s\u00fcresi zamm\u0131 prim belgesini ait oldu\u011fu y\u0131l\u0131 takip eden 3 ay i\u00e7erisinde en ge\u00e7 31 Mart g\u00fcn\u00fc saat 23:59\u2019a kadar e-sigorta kanal\u0131yla Kuruma g\u00f6ndermekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n

3) Kanunun ge\u00e7ici 4 \u00fcnc\u00fc maddesi kapsam\u0131ndaki sigortal\u0131lar\u0131n y\u0131l i\u00e7inde herhangi bir nedenle g\u00f6revinden ayr\u0131lmas\u0131 halinde bu y\u0131la ait fiili hizmet s\u00fcresi zamm\u0131 prim belgeleri ilgili y\u0131l\u0131n Aral\u0131k ay\u0131 beklenmeksizin i\u015ften ayr\u0131ld\u0131\u011f\u0131 tarih ve maa\u015f \u00f6deme d\u00f6nemi dikkate al\u0131nmak suretiyle;<\/p>\n

Her ay\u0131n 15\u2019i ile m\u00fcteakip ay\u0131n 14\u2019\u00fc aras\u0131ndaki maa\u015f\u0131n\u0131 ay\u0131n 15\u2019inde pe\u015fin alan sigortal\u0131lar i\u00e7in, maa\u015f d\u00f6neminin bitti\u011fi g\u00fcne ait ay\u0131n 14\u2019\u00fcnden ay\u0131n son g\u00fcn\u00fc,<\/p>\n

Her ay\u0131n 1\u2019i ile 30\u2019u aras\u0131ndaki maa\u015f\u0131n\u0131 ay\u0131n 1\u2019inde pe\u015fin alan sigortal\u0131lar i\u00e7in, ait oldu\u011fu ay\u0131n sonundan itibaren on be\u015finci g\u00fcn\u00fcn sonu,<\/p>\n

Her ay\u0131n 15\u2019i ile m\u00fcteakip ay\u0131n 14\u2019\u00fc aras\u0131ndaki maa\u015f\u0131n\u0131 m\u00fcteakip ay\u0131n 15\u2019inde \u00e7al\u0131\u015ft\u0131ktan sonra alan sigortal\u0131lar i\u00e7in, maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken takvim ay\u0131n\u0131n son g\u00fcn\u00fc,<\/p>\n

Her ay\u0131n 1\u2019i ile 30\u2019u aras\u0131ndaki maa\u015f\u0131n\u0131 m\u00fcteakip ay\u0131n 1\u2019inde \u00e7al\u0131\u015ft\u0131ktan sonra alan sigortal\u0131lar i\u00e7in maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken ay\u0131n on be\u015finci g\u00fcn\u00fc sonu,<\/p>\n

saat 23:59\u2019a kadar her bir maa\u015f \u00f6deme d\u00f6nemi i\u00e7in ayr\u0131 ayr\u0131 olmak \u00fczere e-sigorta kanal\u0131yla Kuruma g\u00f6ndermekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n

\u00e7) \u0130tibari hizmet s\u00fcresinden yararland\u0131r\u0131lan sigortal\u0131lar\u0131ndan;<\/p>\n

1) Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihte sonra 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda ilk defa sigortal\u0131 olanlar i\u00e7in \u00f6rne\u011fi Ek-9\/C\u2019de yer alan y\u0131ll\u0131k itibari hizmet s\u00fcresi prim ve hizmet belgesini;<\/p>\n

Her ay\u0131n 15\u2019i ile m\u00fcteakip ay\u0131n 14\u2019\u00fc aras\u0131ndaki maa\u015f\u0131n\u0131 ay\u0131n 15\u2019inde pe\u015fin alan veya bu aya ait maa\u015f\u0131n\u0131 m\u00fcteakip ay\u0131n 15\u2019inde \u00e7al\u0131\u015ft\u0131ktan sonra alan sigortal\u0131lar i\u00e7in, ait oldu\u011fu y\u0131l\u0131 takip eden birinci ay\u0131n son g\u00fcn\u00fc,<\/p>\n

Her ay\u0131n 1\u2019i ile 30\u2019u aras\u0131ndaki maa\u015f\u0131n\u0131 ay\u0131n 1\u2019inde pe\u015fin alan veya bu s\u00fcreye ait maa\u015f\u0131n\u0131 ay\u0131n 1\u2019inde \u00e7al\u0131\u015ft\u0131ktan sonra alan sigortal\u0131lar i\u00e7in, ait oldu\u011fu y\u0131l\u0131 takip eden birinci ay\u0131n on be\u015finci g\u00fcn\u00fc,<\/p>\n

Aral\u0131k ay\u0131ndan \u00f6nce g\u00f6revinden ayr\u0131lanlar\u0131n itibari hizmet s\u00fcrelerine ait primleri y\u0131l\u0131n son ay\u0131 beklenilmeden sigortal\u0131lar\u0131n g\u00f6revden ayr\u0131ld\u0131klar\u0131 tarihteki prime esas kazanc\u0131na g\u00f6re tahakkuk ettirilerek, maa\u015f\u0131n\u0131 ay\u0131n 15\u2019inde pe\u015fin alan veya m\u00fcteakip ay\u0131n 15\u2019inde \u00e7al\u0131\u015ft\u0131ktan sonra alan sigortal\u0131lar i\u00e7in, s\u00f6z konusu ay\u0131 takip eden ay\u0131n son g\u00fcn\u00fc, maa\u015f\u0131n\u0131 ay\u0131n 1\u2019inde pe\u015fin alan veya bu s\u00fcreye ait maa\u015f\u0131n\u0131 \u00e7al\u0131\u015ft\u0131ktan sonra m\u00fcteakip ay\u0131n 1\u2019inde alan sigortal\u0131lar i\u00e7in ise s\u00f6z konusu ay\u0131 takip eden ay\u0131n 15 inci g\u00fcn\u00fc,<\/p>\n

2) Kanunun ge\u00e7ici 4 \u00fcnc\u00fc maddesi kapsam\u0131nda olup emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131klar\u0131 5434 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re tespit olunan sigortal\u0131lardan y\u0131l\u0131n son ay\u0131ndaki emekli kesene\u011fine esas ayl\u0131\u011f\u0131na g\u00f6re tespit edilecek itibari hizmet s\u00fcresi kesenek ve kar\u015f\u0131l\u0131k tutar\u0131na ili\u015fkin \u00f6rne\u011fi Ek-9\/C1\u2019de yer alan y\u0131ll\u0131k itibari hizmet s\u00fcresi prim ve hizmet belgesini ait oldu\u011fu y\u0131l\u0131 takip eden 3 ay i\u00e7erisinde en ge\u00e7 31 Mart g\u00fcn\u00fc,<\/p>\n

saat 23:59\u2019a kadar e-sigorta kanal\u0131yla Kuruma g\u00f6ndermekle y\u00fck\u00fcml\u00fcd\u00fcr.\u201d<\/p>\n

\u201c(19) Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda sigortal\u0131 say\u0131lanlar y\u00f6n\u00fcnden bu maddenin on sekizinci f\u0131kras\u0131nda \u00f6ng\u00f6r\u00fclen s\u00fcrelerde verilmemi\u015f olmakla beraber;<\/p>\n

a) Bu kapsamda sigortal\u0131 say\u0131lanlar\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenlerce cari ay d\u0131\u015f\u0131nda;<\/p>\n

1) 15\/10\/2009 tarihine kadar;<\/p>\n

Kanuni d\u00fczenleme, Bakanlar Kurulu Karar\u0131 veya mahkeme karar\u0131 ile geriye d\u00f6n\u00fck olarak \u00f6denmesine karar verilen ayl\u0131k veya \u00fccret farklar\u0131na,<\/p>\n

Mali ve sosyal haklarda yap\u0131lan art\u0131\u015flar nedeniyle katsay\u0131 veya enflasyon fark\u0131 ad\u0131 alt\u0131nda geriye d\u00f6n\u00fck olarak \u00f6denen ayl\u0131k veya \u00fccret farklar\u0131na,<\/p>\n

G\u00f6revden uzakla\u015ft\u0131r\u0131lmas\u0131 veya g\u00f6revine son verilmesine ra\u011fmen idar\u00ee tasarrufla ya da yarg\u0131 karar\u0131 ile g\u00f6revlerine iade edilenler i\u00e7in geriye d\u00f6n\u00fck olarak \u00f6denen ayl\u0131k veya \u00fccrete,<\/p>\n

Geriye d\u00f6n\u00fck yap\u0131lan terfi i\u015flemi sonucu \u00f6denen ayl\u0131k veya \u00fccret farklar\u0131na,<\/p>\n

Cari aya ait ayl\u0131k prim ve hizmet belgesi Kuruma g\u00f6nderildikten sonra ilk atama, nakil, ayl\u0131ks\u0131z izin sonras\u0131 g\u00f6reve ba\u015flama nedeniyle geriye d\u00f6n\u00fck olarak \u00f6denen ayl\u0131k veya \u00fccrete,<\/p>\n

ili\u015fkin ek mahiyetteki ayl\u0131k prim ve hizmet belgeleri ile fiili hizmet s\u00fcresi zamm\u0131 prim belgeleri s\u00f6z konusu ayl\u0131k, \u00fccret veya farklar\u0131n sigortal\u0131ya \u00f6dendi\u011fi tarihi takip eden g\u00fcnden ba\u015flayarak 15 inci g\u00fcn\u00fcn sonu saat 23:59\u2019a kadar e-sigorta kanal\u0131yla Kuruma verilmesi halinde yasal s\u00fcresi i\u00e7erisinde verilmi\u015f kabul edilir.<\/p>\n

2) 15\/10\/2009 tarihinden itibaren;<\/p>\n

Kanuni d\u00fczenleme, Bakanlar Kurulu Karar\u0131 veya mahkeme karar\u0131 ile geriye d\u00f6n\u00fck olarak \u00f6denmesine karar verilen ayl\u0131k veya \u00fccret farklar\u0131na,<\/p>\n

Mali ve sosyal haklarda yap\u0131lan art\u0131\u015flar nedeniyle katsay\u0131 veya enflasyon fark\u0131 ad\u0131 alt\u0131nda geriye d\u00f6n\u00fck olarak \u00f6denen ayl\u0131k veya \u00fccret farklar\u0131na,<\/p>\n

G\u00f6revden uzakla\u015ft\u0131r\u0131lmas\u0131 veya g\u00f6revine son verilmesine ra\u011fmen idar\u00ee tasarrufla ya da yarg\u0131 karar\u0131 ile g\u00f6revlerine iade edilenler i\u00e7in geriye d\u00f6n\u00fck olarak \u00f6denen ayl\u0131k veya \u00fccrete,<\/p>\n

Geriye d\u00f6n\u00fck yap\u0131lan terfi i\u015flemi sonucu \u00f6denen ayl\u0131k veya \u00fccret farklar\u0131na,<\/p>\n

Cari aya ait ayl\u0131k prim ve hizmet belgesi Kuruma g\u00f6nderildikten sonra ilk atama, nakil, ayl\u0131ks\u0131z izin sonras\u0131 g\u00f6reve ba\u015flama nedeniyle geriye d\u00f6n\u00fck olarak \u00f6denen ayl\u0131k veya \u00fccrete,<\/p>\n

ili\u015fkin ek mahiyetteki ayl\u0131k prim ve hizmet belgeleri s\u00f6z konusu ayl\u0131k, \u00fccret veya farklar\u0131n sigortal\u0131ya \u00f6dendi\u011fi tarihi takip eden g\u00fcnden ba\u015flayarak 10 uncu g\u00fcn\u00fcn, fiili hizmet s\u00fcresi zamm\u0131 prim belgeleri ise 15 inci g\u00fcn\u00fcn sonu saat 23:59\u2019a kadar e-sigorta kanal\u0131yla Kuruma verilmesi halinde yasal s\u00fcresi i\u00e7erisinde verilmi\u015f kabul edilir.<\/p>\n

b) Mahkeme karar\u0131yla geriye y\u00f6nelik \u00e7al\u0131\u015fmalar\u0131ndan dolay\u0131 fiili hizmet s\u00fcresi zamm\u0131ndan yararland\u0131r\u0131lmas\u0131na karar verilenlerin fiili hizmet s\u00fcresi zamm\u0131 prim belgeleri, ilgili i\u015fverene tebli\u011f edilen mahkeme karar\u0131n\u0131n uygulanmas\u0131 gereken s\u00fcrenin son g\u00fcn\u00fcn\u00fc takip eden g\u00fcnden ba\u015flayarak 15 inci g\u00fcn\u00fcn sonuna kadar e-sigorta kanal\u0131yla Kuruma verilmesi halinde yasal s\u00fcresi i\u00e7erisinde verilmi\u015f kabul edilir.<\/p>\n

c) Asaleti tasdik olunan emniyet mensuplar\u0131n\u0131n adayl\u0131k s\u00fcrelerine ili\u015fkin olarak ge\u00e7mi\u015fe d\u00f6n\u00fck fiili hizmet s\u00fcresi zamm\u0131 prim belgeleri, asaletin tasdik edildi\u011finin ilgiliye tebli\u011f edildi\u011fi tarihi takip eden g\u00fcnden ba\u015flayarak 15 inci g\u00fcn\u00fcn sonuna kadar e-sigorta kanal\u0131yla Kuruma verilmesi halinde yasal s\u00fcresi i\u00e7erisinde verilmi\u015f kabul edilir.<\/p>\n

\u00e7) Operasyonlara kat\u0131lmak amac\u0131yla g\u00f6rev yerleri de\u011fi\u015ftirilen askeri birliklerin bu durumlar\u0131 belgelendirilmek kayd\u0131yla, bu birliklerde g\u00f6rev yapan sigortal\u0131lara ait ayl\u0131k prim ve hizmet belgeleri, askeri birli\u011fin g\u00f6rev yerine d\u00f6nd\u00fc\u011f\u00fc tarihi takip eden g\u00fcnden ba\u015flamak \u00fczere 10 uncu g\u00fcn\u00fcn sonuna kadar, fiili hizmet s\u00fcresi zamm\u0131 ve itibari hizmet s\u00fcresi prim belgeleri ise 15 inci g\u00fcn\u00fcn sonuna kadar e-sigorta kanal\u0131yla Kuruma verilmesi halinde yasal s\u00fcresinde verilmi\u015f say\u0131l\u0131r.<\/p>\n

d) Ayl\u0131ks\u0131z izne ayr\u0131larak muvazzaf askerlik g\u00f6revini er veya erba\u015f olarak yapanlardan bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu ki\u015fileri bulunmayanlar\u0131n g\u00f6reve ba\u015flamalar\u0131 i\u00e7in tan\u0131nan yasal s\u00fcreler dikkate al\u0131nmak suretiyle terhis olduklar\u0131 tarih ile g\u00f6reve ba\u015flad\u0131klar\u0131 tarih aras\u0131nda ge\u00e7en s\u00fcreye ili\u015fkin genel sa\u011fl\u0131k sigortas\u0131 prim belgeleri, prim \u00f6deme y\u00fck\u00fcml\u00fcs\u00fc olan kamu idarelerince g\u00f6reve ba\u015flad\u0131\u011f\u0131 tarihi takip eden 10 uncu g\u00fcn\u00fcn sonuna kadar e-sigorta kanal\u0131yla Kuruma verilmesi halinde yasal s\u00fcresinde verilmi\u015f say\u0131l\u0131r.\u201d<\/p>\n

MADDE 2 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 108 inci maddesinin;<\/p>\n

a) Birinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesi \u201c\u0130\u015fverenler, Kanunun 4 \u00fcnc\u00fc ve 5 inci maddelerine tabi \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 sigortal\u0131lara, sosyal g\u00fcvenlik destek primine tabi sigortal\u0131lara, 4857 say\u0131l\u0131 \u0130\u015f Kanununun 7 nci maddesine g\u00f6re i\u015f g\u00f6rme edimini yerine getirmek \u00fczere ba\u015fka i\u015fverene ge\u00e7ici olarak devretti\u011fi sigortal\u0131lara ili\u015fkin primleri bu maddede \u00f6ng\u00f6r\u00fclen s\u00fcrelerde \u00f6derler.\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, ayn\u0131 f\u0131krada yer alan \u201c\u015eu kadar ki,\u201d ve \u201cile bu kapsamda say\u0131lan ki\u015filerden sosyal g\u00fcvenlik destek primine tabi olanlar\u201d ibareleri ile ikinci f\u0131kras\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f,<\/p>\n

b) \u00dc\u00e7\u00fcnc\u00fc f\u0131kras\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015f ve di\u011fer f\u0131kralar buna g\u00f6re tesels\u00fcl ettirilmi\u015f,<\/p>\n

\u201c(4) Kanunda belirtilen sigorta primleri, Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda sigortal\u0131 say\u0131lanlar y\u00f6n\u00fcnden;<\/p>\n

a) Ay\u0131n 1\u2019i ile 30\u2019u aras\u0131ndaki \u00e7al\u0131\u015fmalar\u0131 kar\u015f\u0131l\u0131\u011f\u0131 \u00fccret alan sigortal\u0131lar i\u00e7in en ge\u00e7 belgenin ili\u015fkin oldu\u011fu ay\u0131 izleyen ay\u0131n son g\u00fcn\u00fcne kadar,<\/p>\n

b) Ay\u0131n 15\u2019i ile m\u00fcteakip ay\u0131n 14\u2019\u00fc aras\u0131ndaki \u00e7al\u0131\u015fmalar\u0131 kar\u015f\u0131l\u0131\u011f\u0131 \u00fccret alan sigortal\u0131lar i\u00e7in en ge\u00e7 belgenin ili\u015fkin oldu\u011fu d\u00f6nemi izleyen takvim ay\u0131n\u0131n 14\u2019\u00fc ne kadar,<\/p>\n

i\u015fverenlerce Kuruma \u00f6denir.\u201d<\/p>\n

c) Mevcut d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f,<\/p>\n

\u201c(5) Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda sigortal\u0131 say\u0131lanlar y\u00f6n\u00fcnden sigorta primleri, bu maddenin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda belirtilen s\u00fcreler d\u0131\u015f\u0131nda \u00f6denmekle beraber;<\/p>\n

a) \u0130lgili toplu i\u015f s\u00f6zle\u015fmesi mevzuat\u0131na g\u00f6re toplu i\u015f s\u00f6zle\u015fmesi akdedilen i\u015fyerlerinden dolay\u0131 toplu i\u015f s\u00f6zle\u015fmesine istinaden geriye y\u00f6nelik olarak \u00f6denen \u00fccretlere ili\u015fkin sigorta priminin, toplu i\u015f s\u00f6zle\u015fmesinin imzaland\u0131\u011f\u0131 tarihi,<\/p>\n

b) Kamu kurum ve kurulu\u015flar\u0131nda \u00e7al\u0131\u015fan ve toplu i\u015f s\u00f6zle\u015fmesi d\u0131\u015f\u0131nda kalan sigortal\u0131 personel ile toplu i\u015f s\u00f6zle\u015fmesine tabi olmakla beraber sendikalara \u00fcye olmamalar\u0131 sebebiyle \u00f6zel sekt\u00f6re ait i\u015fyerlerinde s\u00f6zle\u015fme kapsam\u0131nda bulunmayan personele yap\u0131lan geriye d\u00f6n\u00fck \u00fccret art\u0131\u015flar\u0131na ili\u015fkin sigorta primlerinin, kararlar\u0131n al\u0131nd\u0131\u011f\u0131 tarihleri,<\/p>\n

c) Ayl\u0131k veya \u00fccretleri Maliye Bakanl\u0131\u011f\u0131n\u0131n vizesine tabi olmas\u0131 sebebiyle \u00f6denmesine sonradan karar verilen kamu sekt\u00f6r\u00fcnde g\u00f6revli sigortal\u0131lar i\u00e7in vizenin gecikmesine ba\u011fl\u0131 olarak yasal s\u00fcresi d\u0131\u015f\u0131nda verilmek zorunda kal\u0131nan ek prim belgelerine ili\u015fkin sigorta primlerinin, vize i\u015fleminin ger\u00e7ekle\u015fti\u011fine ili\u015fkin yaz\u0131n\u0131n ilgili kurulu\u015fa intikal tarihini,<\/p>\n

\u00e7) Bir aydan fazla istirahat alan sigortal\u0131lara Kurumca \u00f6denen ge\u00e7ici i\u015f g\u00f6remezlik \u00f6dene\u011finin yan\u0131 s\u0131ra i\u015fverenlerince toplu i\u015f s\u00f6zle\u015fmesine dayan\u0131larak istirahatli bulunulan s\u00fcre i\u00e7in \u00fccret \u00f6denmesi h\u00e2linde, bu \u00fccretlere ili\u015fkin sigorta primlerinin, istirahat s\u00fcresinin sona erdi\u011fi tarihi,<\/p>\n

d) 4857 say\u0131l\u0131 \u0130\u015f Kanununun 21 inci maddesine istinaden i\u015f mahkemelerince veya \u00f6zel hakem taraf\u0131ndan verilen kararlar uyar\u0131nca g\u00f6reve iadesine karar verilen sigortal\u0131 personel i\u00e7in verilmesi gereken ayl\u0131k prim ve hizmet belgelerinden dolay\u0131 tahakkuk edecek sigorta primlerinin,<\/p>\n

1) 21\/8\/2013 tarihine kadar kesinle\u015fen mahkeme veya \u00f6zel hakem karar\u0131n\u0131n sigortal\u0131ya tebli\u011finden sonra on i\u015f g\u00fcn\u00fc i\u00e7inde sigortal\u0131, i\u015fverene i\u015fe ba\u015flamak \u00fczere ba\u015fvurdu\u011fu takdirde, onuncu i\u015f g\u00fcn\u00fcn\u00fcn i\u00e7inde bulundu\u011fu ay\u0131,<\/p>\n

2) 21\/8\/2013 tarihinden itibaren sigortal\u0131 personelin kesinle\u015fen mahkeme veya \u00f6zel hakem karar\u0131n\u0131n tebli\u011finden itibaren on i\u015fg\u00fcn\u00fc i\u00e7inde i\u015fe ba\u015flamak i\u00e7in i\u015fverene ba\u015fvuruda bulunmas\u0131 ve i\u015fverenin usul\u00fcne uygun daveti \u00fczerine i\u015fe ba\u015flamas\u0131 halinde, davete ili\u015fkin tebligat\u0131n al\u0131nd\u0131\u011f\u0131 tarihin veya i\u015fverenin i\u015f\u00e7iyi i\u015fe ba\u015flatmamas\u0131 halinde, sigortal\u0131 personelin i\u015fe ba\u015flamak i\u00e7in i\u015fverene yapt\u0131\u011f\u0131 ba\u015fvurusuna ili\u015fkin tebligat\u0131n al\u0131nd\u0131\u011f\u0131 tarihin i\u00e7inde bulundu\u011fu ay\u0131,<\/p>\n

e) \u0130dare mahkemesi kararlar\u0131na g\u00f6re g\u00f6revlerine iade edilen sigortal\u0131 ile ilgili olarak, \u00f6denmesine karar verilen \u00fccretlere ili\u015fkin sigorta primlerinin, mahkeme karar\u0131n\u0131n idareye tebli\u011f edildi\u011fi tarihi takip eden g\u00fcn\u00fc,<\/p>\n

f) Kamu kurumlar\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar i\u00e7in,<\/p>\n

1) 21\/8\/2013 tarihine kadar idare mahkemesi kararlar\u0131 veya idarece verilen kararlar gere\u011fince geriye y\u00f6nelik \u00fccret \u00f6denmesi halinde \u00f6demeye ili\u015fkin sigorta primleri mahkeme karar\u0131n\u0131n idareye tebli\u011f edildi\u011fi tarihi takip eden g\u00fcn\u00fc veya idarenin karar tarihini,\u201d<\/p>\n

2) 21\/8\/2013 tarihinden itibaren mahkeme kararlar\u0131 veya idarece verilen kararlar gere\u011fince geriye y\u00f6nelik \u00fccret ve \u00fccret niteli\u011finde \u00f6deme yap\u0131lmas\u0131 halinde \u00f6demeye ili\u015fkin sigorta primleri mahkeme karar\u0131n\u0131n idareye tebli\u011f edildi\u011fi tarihi takip eden g\u00fcn\u00fc veya idarenin karar tarihini,<\/p>\n

g) 657 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin (B) bendi kapsam\u0131nda bulunanlardan Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131na girenler gibi sigortal\u0131 olmas\u0131 \u00f6ng\u00f6r\u00fclenlere enflasyon fark\u0131 veya ba\u015fka ad alt\u0131nda geriye y\u00f6nelik olarak yap\u0131lan \u00f6demelere ili\u015fkin sigorta primlerinin, \u00f6demenin yap\u0131ld\u0131\u011f\u0131 tarihi,<\/p>\n

\u011f) Toplu i\u015f s\u00f6zle\u015fmelerine tabi i\u015fyeri i\u015fverenlerince veya kamu idarelerince ya da yarg\u0131 mercilerince verilen kararlara istinaden, hizmet akdinin mevcut olmad\u0131\u011f\u0131 veya ask\u0131da oldu\u011fu bir tarihte \u00f6denen \u00fccret d\u0131\u015f\u0131ndaki \u00f6demelere ili\u015fkin sigorta primleri belirtilen mercilerin kararlar\u0131n\u0131n kesinle\u015fme tarihlerini,<\/p>\n

h) Yabanc\u0131 \u00fclkelere sefer yapan ula\u015ft\u0131rma ara\u00e7lar\u0131, ayl\u0131k prim ve hizmet belgesinin Kuruma verilme s\u00fcresi i\u00e7inde T\u00fcrkiye\u2019ye d\u00f6nmemi\u015fse bu ara\u00e7larda \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131lara ili\u015fkin tahakkuk ettirilecek sigorta primleri bu maddenin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda belirtilen \u00f6denme s\u00fcresinin sona erdi\u011fi tarihten itibaren bir ay\u0131 ge\u00e7memek \u015fart\u0131yla ara\u00e7lar\u0131n T\u00fcrkiye\u2019ye d\u00f6n\u00fc\u015f tarihini,<\/p>\n

izleyen ay\/d\u00f6nemin sonuna kadar Kuruma \u00f6denmesi halinde yasal s\u00fcresi i\u00e7inde \u00f6denmi\u015f kabul edilir.\u201d<\/p>\n

\u00e7) Mevcut onuncu f\u0131kras\u0131nda yer alan \u201calt\u0131nc\u0131\u201d ibaresi \u201cyedinci\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

d) Son f\u0131kras\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki f\u0131kralar eklenmi\u015ftir.<\/p>\n

\u201c(14) Libya\u2019da Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda daimi sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenlerin, Kanun h\u00fck\u00fcmlerine g\u00f6re her ay i\u00e7in sigortal\u0131lardan kesecekleri sigorta primlerini kendilerine ait prim tutarlar\u0131na da ekleyerek en ge\u00e7 ilgili oldu\u011fu ay\u0131 takip eden \u00fc\u00e7 ay i\u00e7inde \u00f6demeleri halinde, s\u00f6z konusu primler yasal s\u00fcresi i\u00e7erisinde \u00f6denmi\u015f say\u0131l\u0131r.\u201d<\/p>\n

\u201c(15) Prim bor\u00e7lar\u0131n\u0131n katma de\u011fer vergisi iade alaca\u011f\u0131ndan mahsup suretiyle \u00f6denmesinin talep edilmesi durumunda, primin, en ge\u00e7 \u00f6denmesi gereken yasal s\u00fcre; Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendine tabi sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenlerden;<\/p>\n

a) Sigortal\u0131lara ait \u00fccretleri her ay\u0131n 1\u2019i ila sonu aras\u0131na ili\u015fkin olarak \u00f6deyen i\u015fverenler y\u00f6n\u00fcnden, primin ili\u015fkin oldu\u011fu ay\u0131 takip eden ay\u0131n sonu (vade) yerine, 21\/8\/2013 tarihine kadar vadeyi takip eden 15 inci g\u00fcn, 21\/8\/2013 tarihinden itibaren vadeyi takip eden yirminci g\u00fcn,<\/p>\n

b) Sigortal\u0131lara ait \u00fccretlerin her ay\u0131n 15\u2019inden, ertesi ay\u0131n 14\u2019\u00fcne kadarki d\u00f6neme ili\u015fkin olarak \u00f6dendi\u011fi i\u015fverenler y\u00f6n\u00fcnden ise primin ili\u015fkin oldu\u011fu d\u00f6nemi takip eden d\u00f6nemin sonu (vade) yerine, 21\/8\/2013 tarihine kadar vadeyi takip eden 15 inci g\u00fcn, 21\/8\/2013 tarihinden itibaren vadeyi takip eden yirminci g\u00fcn,<\/p>\n

olur.<\/p>\n

Cari aya ili\u015fkin prim bor\u00e7lar\u0131n\u0131n yasal \u00f6deme s\u00fcresinin sona erdi\u011fi tarihi izleyen, bu f\u0131krada belirtilen s\u00fcre i\u00e7inde katma de\u011fer vergisi iade alaca\u011f\u0131ndan mahsup suretiyle \u00f6denmesi s\u0131ras\u0131nda, mahsup edilen tutar\u0131n prim borcunun tamam\u0131n\u0131 kar\u015f\u0131lamamas\u0131 durumunda, mahsup edilen k\u0131s\u0131m yasal s\u00fcresi i\u00e7inde \u00f6denmi\u015f say\u0131l\u0131r. Buna kar\u015f\u0131n \u00f6denmemi\u015f k\u0131sm\u0131, bu f\u0131krada belirtilen s\u00fcre dikkate al\u0131nmaks\u0131z\u0131n, yasal \u00f6deme s\u00fcresinin sona erdi\u011fi tarihten \u00f6demenin yap\u0131laca\u011f\u0131 tarihe kadar gecikme cezas\u0131 ve gecikme zamm\u0131 uygulanmak suretiyle \u00f6denir. Cari aya ili\u015fkin prim bor\u00e7lar\u0131n\u0131n yasal \u00f6deme s\u00fcresinin sona erdi\u011fi tarihi izleyen bu f\u0131krada belirtilen s\u00fcre ge\u00e7irildikten sonra katma de\u011fer vergisi iade alaca\u011f\u0131ndan mahsup suretiyle \u00f6denmesi halinde ise, s\u00f6z konusu bor\u00e7lara, yine bu f\u0131krada belirtilen s\u00fcre dikkate al\u0131nmaks\u0131z\u0131n, yasal \u00f6deme s\u00fcresinin sona erdi\u011fi tarihten \u00f6demenin yap\u0131laca\u011f\u0131 tarihe kadar gecikme cezas\u0131 ve gecikme zamm\u0131 uygulan\u0131r.\u201d<\/p>\n

\u201c(16) Sigortal\u0131lar ile t\u00fczel ki\u015filerin kas\u0131t, kusur, hata veya yan\u0131lt\u0131c\u0131 beyan\u0131ndan kaynaklanmamas\u0131 \u015fart\u0131yla, sigortal\u0131larca \u00f6denen prim ve prime ili\u015fkin borcun noksan tahakkuk ettirildi\u011finin Kurumca sonradan tespit edilmesi halinde tespit edilen fark prime ili\u015fkin bor\u00e7 asl\u0131 ilgilisine tebli\u011f edilir. Bor\u00e7 asl\u0131 tebli\u011f tarihinden itibaren yedi g\u00fcn i\u00e7inde \u00f6denmemi\u015f ise Kanunun 89 uncu maddesinin ikinci f\u0131kras\u0131na g\u00f6re tebli\u011f tarihinden itibaren gecikme cezas\u0131 ve gecikme zamm\u0131 uygulan\u0131r.\u201d<\/p>\n

\u201c(17) Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda sigortal\u0131 say\u0131lanlar\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenlerce;<\/p>\n

a) Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten sonra 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda ilk defa sigortal\u0131 olanlar\u0131n sigorta primleri ile Kanunun ge\u00e7ici 4 \u00fcnc\u00fc maddesi kapsam\u0131nda olanlar\u0131n emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131klar\u0131 ile genel sa\u011fl\u0131k sigortas\u0131 primleri;<\/p>\n

Her ay\u0131n 15\u2019i ile m\u00fcteakip ay\u0131n 14\u2019\u00fc aras\u0131ndaki maa\u015f\u0131n\u0131 ay\u0131n 15\u2019inde pe\u015fin alan sigortal\u0131lar i\u00e7in, maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken takvim ay\u0131n\u0131n son g\u00fcn\u00fcne kadar,<\/p>\n

Her ay\u0131n 1\u2019i ile 30\u2019u aras\u0131ndaki maa\u015f\u0131n\u0131 ay\u0131n 1\u2019inde pe\u015fin alan sigortal\u0131lar i\u00e7in, maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken ay\u0131n 15 inci g\u00fcn\u00fc sonuna kadar,<\/p>\n

Her ay\u0131n 15\u2019i ile m\u00fcteakip ay\u0131n 14\u2019\u00fc aras\u0131ndaki maa\u015f\u0131n\u0131 m\u00fcteakip ay\u0131n 15\u2019inde \u00e7al\u0131\u015ft\u0131ktan sonra alan sigortal\u0131lar i\u00e7in, maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken takvim ay\u0131n\u0131n son g\u00fcn\u00fcne kadar,<\/p>\n

Her ay\u0131n 1\u2019i ile 30\u2019u aras\u0131ndaki maa\u015f\u0131n\u0131 m\u00fcteakip ay\u0131n 1\u2019inde \u00e7al\u0131\u015ft\u0131ktan sonra alan sigortal\u0131lar i\u00e7in, maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken ay\u0131n 15 inci g\u00fcn\u00fc sonuna kadar,<\/p>\n

Her ay\u0131n 1\u2019i ile 30\u2019u aras\u0131ndaki maa\u015f\u0131n\u0131 m\u00fcteakip ay i\u00e7erisinde \u00e7al\u0131\u015ft\u0131ktan sonra alan aile hekimleri ve aile sa\u011fl\u0131\u011f\u0131 elemanlar\u0131 i\u00e7in 16\/6\/2011 tarihine kadar maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken ay\u0131n 15 inci g\u00fcn\u00fc sonuna kadar, 16\/6\/2011 tarihinden itibaren ise maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken takvim ay\u0131n\u0131n son g\u00fcn\u00fcne kadar,<\/p>\n

Kuruma \u00f6denir.<\/p>\n

b) Personel mevzuat\u0131 ve 4688 say\u0131l\u0131 Kanun uyar\u0131nca ayl\u0131ks\u0131z izine ayr\u0131lanlar\u0131n ayl\u0131ks\u0131z izinli say\u0131ld\u0131klar\u0131 s\u00fcrelere ili\u015fkin genel sa\u011fl\u0131k sigortas\u0131 primleri;<\/p>\n

1) Kanunun ge\u00e7ici 4 \u00fcnc\u00fc maddesi kapsam\u0131nda olup emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131klar\u0131 5434 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re tespit olunan sigortal\u0131lar i\u00e7in 2010 y\u0131l\u0131 Ocak ay\u0131ndan itibaren,<\/p>\n

2) Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 2008 y\u0131l\u0131 Ekim ay\u0131 ba\u015f\u0131ndan sonra 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda ilk defa sigortal\u0131 say\u0131lanlar i\u00e7in 2011 y\u0131l\u0131 Mart ay\u0131ndan itibaren,<\/p>\n

sigortal\u0131n\u0131n \u00fccretsiz izne ayr\u0131ld\u0131\u011f\u0131 tarihteki ayl\u0131k \u00f6denme zaman\u0131 dikkate al\u0131narak bu f\u0131kran\u0131n (a) bendinde belirtilen s\u00fcrelerde Kuruma \u00f6denir.<\/p>\n

c) Kanunun 40 \u0131nc\u0131 maddesinde belirtilen i\u015fyerlerinde ve i\u015flerde \u00e7al\u0131\u015fan sigortal\u0131lardan;<\/p>\n

1) Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten sonra 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda ilk defa sigortal\u0131 olanlar\u0131n fiil\u00ee hizmet s\u00fcresi zamm\u0131 primleri;<\/p>\n

Her ay\u0131n 15\u2019i ile m\u00fcteakip ay\u0131n 14\u2019\u00fc aras\u0131ndaki maa\u015f\u0131n\u0131 ay\u0131n 15\u2019inde pe\u015fin alan sigortal\u0131lar i\u00e7in, maa\u015f d\u00f6neminin bitti\u011fi g\u00fcne ait ay\u0131n 14\u2019\u00fcnden ay\u0131n son g\u00fcn\u00fcne kadar,<\/p>\n

Her ay\u0131n 1\u2019i ile 30\u2019u aras\u0131ndaki maa\u015f\u0131n\u0131 ay\u0131n 1\u2019inde pe\u015fin alan sigortal\u0131lar i\u00e7in, ait oldu\u011fu ay\u0131n sonundan itibaren on be\u015finci g\u00fcn\u00fcn sonuna kadar,<\/p>\n

Her ay\u0131n 15\u2019i ile m\u00fcteakip ay\u0131n 14\u2019\u00fc aras\u0131ndaki maa\u015f\u0131n\u0131 m\u00fcteakip ay\u0131n 15\u2019inde \u00e7al\u0131\u015ft\u0131ktan sonra alan sigortal\u0131lar i\u00e7in, maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken takvim ay\u0131n\u0131n son g\u00fcn\u00fcne kadar,<\/p>\n

Her ay\u0131n 1\u2019i ile 30\u2019u aras\u0131ndaki maa\u015f\u0131n\u0131 m\u00fcteakip ay\u0131n 1\u2019inde \u00e7al\u0131\u015ft\u0131ktan sonra alan sigortal\u0131lar i\u00e7in maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken ay\u0131n on be\u015finci g\u00fcn\u00fc sonuna kadar,<\/p>\n

Kuruma \u00f6denir.<\/p>\n

2) Kanunun ge\u00e7ici 4 \u00fcnc\u00fc maddesi kapsam\u0131nda olup emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131klar\u0131 5434 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re tespit olunan sigortal\u0131lar\u0131n fiil\u00ee hizmet s\u00fcresi zamm\u0131 kesenek ve kar\u015f\u0131l\u0131klar\u0131 y\u0131l\u0131n son ay\u0131ndaki emekli kesene\u011fine esas ayl\u0131k tutar\u0131n\u0131n % 16 kesenek ve % 20 kar\u015f\u0131l\u0131k olmak \u00fczere toplam % 36\u2019s\u0131 oran\u0131nda tahakkuk ettirilerek tamam\u0131 i\u015fverenler taraf\u0131ndan ait oldu\u011fu y\u0131l\u0131 takip eden ilk \u00fc\u00e7 ay i\u00e7erisinde en ge\u00e7 31 Mart g\u00fcn\u00fc sonuna kadar \u00f6denir.<\/p>\n

3) Kanunun ge\u00e7ici 4 \u00fcnc\u00fc maddesi kapsam\u0131ndaki sigortal\u0131lar\u0131n y\u0131l i\u00e7inde herhangi bir nedenle g\u00f6revinden ayr\u0131lmas\u0131 halinde bu y\u0131la ait fiil\u00ee hizmet s\u00fcresi zamm\u0131 kesenek ve kar\u015f\u0131l\u0131klar\u0131, ilgili y\u0131l\u0131n Aral\u0131k ay\u0131 beklenmeksizin i\u015ften ayr\u0131ld\u0131\u011f\u0131 tarih ve maa\u015f \u00f6deme d\u00f6nemi dikkate al\u0131nmak suretiyle;<\/p>\n

Her ay\u0131n 15\u2019i ile m\u00fcteakip ay\u0131n 14\u2019\u00fc aras\u0131ndaki maa\u015f\u0131n\u0131 ay\u0131n 15\u2019inde pe\u015fin alan sigortal\u0131lar i\u00e7in, maa\u015f d\u00f6neminin bitti\u011fi g\u00fcne ait ay\u0131n 14\u2019\u00fcnden ay\u0131n son g\u00fcn\u00fcne kadar,<\/p>\n

Her ay\u0131n 1\u2019i ile 30\u2019u aras\u0131ndaki maa\u015f\u0131n\u0131 ay\u0131n 1\u2019inde pe\u015fin alan sigortal\u0131lar i\u00e7in, ait oldu\u011fu ay\u0131n sonundan itibaren on be\u015finci g\u00fcn\u00fcn sonuna kadar,<\/p>\n

Her ay\u0131n 15\u2019i ile m\u00fcteakip ay\u0131n 14\u2019\u00fc aras\u0131ndaki maa\u015f\u0131n\u0131 m\u00fcteakip ay\u0131n 15\u2019inde \u00e7al\u0131\u015ft\u0131ktan sonra alan sigortal\u0131lar i\u00e7in, maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken takvim ay\u0131n\u0131n son g\u00fcn\u00fcne kadar,<\/p>\n

Her ay\u0131n 1\u2019i ile 30\u2019u aras\u0131ndaki maa\u015f\u0131n\u0131 m\u00fcteakip ay\u0131n 1\u2019inde \u00e7al\u0131\u015ft\u0131ktan sonra alan sigortal\u0131lar i\u00e7in maa\u015f \u00f6demelerinin yap\u0131lmas\u0131 gereken ay\u0131n on be\u015finci g\u00fcn\u00fc sonuna kadar,<\/p>\n

Kuruma \u00f6denir.<\/p>\n

\u00e7) \u0130tibari hizmet s\u00fcresinden yararland\u0131r\u0131lan sigortal\u0131lar\u0131ndan;<\/p>\n

1) Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihte sonra 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda ilk defa sigortal\u0131 olanlar\u0131n itibari hizmet s\u00fcresi primleri;<\/p>\n

Her ay\u0131n 15\u2019i ile m\u00fcteakip ay\u0131n 14\u2019\u00fc aras\u0131ndaki maa\u015f\u0131n\u0131 ay\u0131n 15\u2019inde pe\u015fin alan veya bu aya ait maa\u015f\u0131n\u0131 m\u00fcteakip ay\u0131n 15\u2019inde \u00e7al\u0131\u015ft\u0131ktan sonra alan sigortal\u0131lar i\u00e7in ait oldu\u011fu y\u0131l\u0131 takip eden birinci ay\u0131n son g\u00fcn\u00fcne kadar,<\/p>\n

Her ay\u0131n 1\u2019i ile 30\u2019u aras\u0131ndaki maa\u015f\u0131n\u0131 ay\u0131n 1\u2019inde pe\u015fin alan veya bu s\u00fcreye ait maa\u015f\u0131n\u0131 ay\u0131n 1\u2019inde \u00e7al\u0131\u015ft\u0131ktan sonra alan sigortal\u0131lar i\u00e7in, ait oldu\u011fu y\u0131l\u0131 takip eden birinci ay\u0131n on be\u015finci g\u00fcn\u00fc sonuna kadar,<\/p>\n

Aral\u0131k ay\u0131ndan \u00f6nce g\u00f6revinden ayr\u0131lanlar\u0131n itibari hizmet s\u00fcrelerine ait primleri y\u0131l\u0131n son ay\u0131 beklenilmeden sigortal\u0131lar\u0131n g\u00f6revden ayr\u0131ld\u0131klar\u0131 tarihteki prime esas kazanc\u0131na g\u00f6re maa\u015f\u0131n\u0131 ay\u0131n 15\u2019inde pe\u015fin alan veya m\u00fcteakip ay\u0131n 15\u2019inde \u00e7al\u0131\u015ft\u0131ktan sonra alan sigortal\u0131lar i\u00e7in s\u00f6z konusu ay\u0131 takip eden ay\u0131n son g\u00fcn\u00fcne kadar, maa\u015f\u0131n\u0131 ay\u0131n 1\u2019inde pe\u015fin alan veya bu s\u00fcreye ait maa\u015f\u0131n\u0131 \u00e7al\u0131\u015ft\u0131ktan sonra m\u00fcteakip ay\u0131n 1\u2019inde alan sigortal\u0131lar i\u00e7in ise s\u00f6z konusu ay\u0131 takip eden ay\u0131n 15 inci g\u00fcn\u00fc sonuna kadar,<\/p>\n

Kuruma \u00f6denir.<\/p>\n

2) Kanunun ge\u00e7ici 4 \u00fcnc\u00fc maddesi kapsam\u0131nda olup emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131klar\u0131 5434 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re tespit olunan sigortal\u0131lar\u0131n her y\u0131l\u0131n son ay\u0131ndaki emekli kesene\u011fine esas ayl\u0131\u011f\u0131na g\u00f6re tespit edilecek itibari hizmet s\u00fcresi kesenek ve kar\u015f\u0131l\u0131k tutarlar\u0131 ait oldu\u011fu y\u0131l\u0131n sonundan itibaren \u00fc\u00e7 ay i\u00e7inde en ge\u00e7 31 Mart g\u00fcn\u00fc sonuna kadar Kuruma \u00f6denir.\u201d<\/p>\n

\u201c(18) Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda sigortal\u0131 say\u0131lanlar y\u00f6n\u00fcnden bu maddenin on yedinci f\u0131kras\u0131nda belirtilen s\u00fcreler d\u0131\u015f\u0131nda \u00f6denmekle birlikte;<\/p>\n

a) Bu kapsamda sigortal\u0131 say\u0131lanlar\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenlerce cari ay d\u0131\u015f\u0131nda;<\/p>\n

1) Kanun\u00ee d\u00fczenleme, Bakanlar Kurulu Karar\u0131 veya mahkeme karar\u0131 ile geriye d\u00f6n\u00fck olarak \u00f6denmesine karar verilen ayl\u0131k veya \u00fccret farklar\u0131na,<\/p>\n

2) Mali ve sosyal haklarda yap\u0131lan art\u0131\u015flar nedeniyle katsay\u0131 veya enflasyon fark\u0131 ad\u0131 alt\u0131nda geriye d\u00f6n\u00fck olarak \u00f6denen ayl\u0131k veya \u00fccret farklar\u0131na,<\/p>\n

3) G\u00f6revden uzakla\u015ft\u0131r\u0131lmas\u0131 veya g\u00f6revine son verilmesine ra\u011fmen idar\u00ee tasarrufla ya da yarg\u0131 karar\u0131 ile g\u00f6revlerine iade edilenler i\u00e7in geriye d\u00f6n\u00fck olarak \u00f6denen ayl\u0131k veya \u00fccrete,<\/p>\n

4) Geriye d\u00f6n\u00fck yap\u0131lan terfi i\u015flemi sonucu \u00f6denen ayl\u0131k veya \u00fccret farklar\u0131na,<\/p>\n

5) Cari aya ait ayl\u0131k prim ve hizmet belgesi Kuruma g\u00f6nderildikten sonra ilk atama, nakil, ayl\u0131ks\u0131z izin sonras\u0131 g\u00f6reve ba\u015flama nedeniyle geriye d\u00f6n\u00fck olarak \u00f6denen ayl\u0131k veya \u00fccrete,<\/p>\n

ili\u015fkin emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131klar\u0131, sigorta primleri ile fiili hizmet s\u00fcresi zamm\u0131 primleri s\u00f6z konusu ayl\u0131k, \u00fccret veya farklar\u0131n sigortal\u0131ya \u00f6dendi\u011fi tarihi takip eden g\u00fcnden ba\u015flayarak 15 inci g\u00fcn\u00fcn sonuna kadar \u00f6denmesi halinde yasal s\u00fcresi i\u00e7erisinde \u00f6denmi\u015f say\u0131l\u0131r.<\/p>\n

b) Mahkeme karar\u0131yla geriye y\u00f6nelik \u00e7al\u0131\u015fmalar\u0131ndan dolay\u0131 fiili hizmet s\u00fcresi zamm\u0131ndan yararland\u0131r\u0131lmas\u0131na karar verilenlerin bu s\u00fcrelere ili\u015fkin fiili hizmet s\u00fcresi zamm\u0131 primleri, ilgili i\u015fverene tebli\u011f edilen mahkeme karar\u0131n\u0131n uygulanmas\u0131 gereken s\u00fcrenin son g\u00fcn\u00fcn\u00fc takip eden g\u00fcnden ba\u015flayarak 15 inci g\u00fcn\u00fcn sonuna kadar \u00f6denmesi halinde yasal s\u00fcresi i\u00e7erisinde \u00f6denmi\u015f kabul edilir.<\/p>\n

c) Asaleti tasdik olunan emniyet mensuplar\u0131n\u0131n adayl\u0131k s\u00fcrelerine ili\u015fkin fiili hizmet s\u00fcresi zamm\u0131 primleri, asaletin tasdik edildi\u011finin ilgiliye tebli\u011f edildi\u011fi tarihi takip eden g\u00fcnden ba\u015flayarak 15 inci g\u00fcn\u00fcn sonuna kadar \u00f6denmesi halinde yasal s\u00fcresi i\u00e7erisinde \u00f6denmi\u015f kabul edilir.<\/p>\n

\u00e7) Operasyonlara kat\u0131lmak amac\u0131yla g\u00f6rev yerleri de\u011fi\u015ftirilen askeri birliklerin bu durumlar\u0131 belgelendirilmek kayd\u0131yla, bu birliklerde g\u00f6rev yapan sigortal\u0131lara ait emeklilik kesene\u011fi, kurum kar\u015f\u0131l\u0131\u011f\u0131 ve sigorta primi ile fiili hizmet s\u00fcresi zamm\u0131 primleri ve itibari hizmet s\u00fcresi primleri askeri birli\u011fin g\u00f6rev yerine d\u00f6nd\u00fc\u011f\u00fc tarihi takip eden g\u00fcnden ba\u015flayarak 15 inci g\u00fcn\u00fcn sonuna kadar \u00f6denirse yasal s\u00fcresinde \u00f6denmi\u015f say\u0131l\u0131r.<\/p>\n

d) Ayl\u0131ks\u0131z izne ayr\u0131larak muvazzaf askerlik g\u00f6revini er veya erba\u015f olarak yapanlardan bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu ki\u015fileri bulunmayanlar\u0131n g\u00f6reve ba\u015flamalar\u0131 i\u00e7in tan\u0131nan yasal s\u00fcreler dikkate al\u0131nmak suretiyle terhis olduklar\u0131 tarih ile g\u00f6reve ba\u015flad\u0131klar\u0131 tarih aras\u0131nda ge\u00e7en s\u00fcreye ili\u015fkin genel sa\u011fl\u0131k sigortas\u0131 primleri, prim \u00f6deme y\u00fck\u00fcml\u00fcs\u00fc olan kamu idarelerince, g\u00f6reve ba\u015flad\u0131\u011f\u0131 tarihi takip eden g\u00fcnden ba\u015flayarak 15 inci g\u00fcn\u00fcn sonuna kadar \u00f6denirse yasal s\u00fcresinde \u00f6denmi\u015f say\u0131l\u0131r.\u201d<\/p>\n

\u201c(19) 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda sigortal\u0131 say\u0131lanlar y\u00f6n\u00fcnden;<\/p>\n

a) Kanunun ge\u00e7ici 4 \u00fcnc\u00fc maddesi kapsam\u0131nda olup emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131klar\u0131 5434 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re tespit olunan sigortal\u0131lardan;<\/p>\n

1) Personel mevzuat\u0131 uyar\u0131nca ayl\u0131ks\u0131z izinli say\u0131lanlar\u0131n bakmakla y\u00fck\u00fcml\u00fc olunan ki\u015fileri olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n,<\/p>\n

2) Muvazzaf askerlik g\u00f6revi nedeniyle kurumlar\u0131ndan ayl\u0131ks\u0131z izinli say\u0131lanlar\u0131n yedek subay okulu \u00f6\u011frencilik s\u00fcreleri de d\u00e2hil olmak \u00fczere bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu ki\u015filerin bulunmas\u0131 halinde,<\/p>\n

genel sa\u011fl\u0131k sigortas\u0131 primleri ayl\u0131ks\u0131z izinli say\u0131ld\u0131klar\u0131 kurumlar\u0131nca 2010 y\u0131l\u0131 Ocak ay\u0131ndan itibaren ayl\u0131ks\u0131z izinli olduklar\u0131 s\u00fcreler ile bu s\u00fcrelerin sonunda g\u00f6reve ba\u015flamalar\u0131 i\u00e7in tan\u0131nan yasal s\u00fcrelerde Kuruma \u00f6denir.<\/p>\n

b) Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 2008 y\u0131l\u0131 Ekim ay\u0131 ba\u015f\u0131ndan sonra 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda ilk defa sigortal\u0131 say\u0131lanlardan,<\/p>\n

1) Personel mevzuat\u0131 uyar\u0131nca ayl\u0131ks\u0131z izinli say\u0131lanlar\u0131n bakmakla y\u00fck\u00fcml\u00fc olunan ki\u015fileri olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n bir y\u0131l s\u00fcreyle s\u0131n\u0131rl\u0131 olacak \u015fekilde,<\/p>\n

2) Muvazzaf askerlik g\u00f6revi nedeniyle kurumlar\u0131ndan ayl\u0131ks\u0131z izinli say\u0131lanlar\u0131n yedek subay okulu \u00f6\u011frencilik s\u00fcreleri d\u00e2hil olmak \u00fczere bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu ki\u015filerinin bulunmas\u0131 halinde,<\/p>\n

genel sa\u011fl\u0131k sigortas\u0131 primleri ayl\u0131ks\u0131z izinli say\u0131ld\u0131klar\u0131 kurumlar\u0131nca 2011 y\u0131l\u0131 Mart ay\u0131ndan itibaren ayl\u0131ks\u0131z izinli olduklar\u0131 s\u00fcreler ile bu s\u00fcrelerin sonunda g\u00f6reve ba\u015flamalar\u0131 i\u00e7in tan\u0131nan yasal s\u00fcrelerde Kuruma \u00f6denir.<\/p>\n

c) Muvazzaf askerlik g\u00f6revini er veya erba\u015f olarak yapanlardan bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu ki\u015fileri bulunmayanlar\u0131n ise g\u00f6reve ba\u015flamalar\u0131 i\u00e7in tan\u0131nan yasal s\u00fcreler dikkate al\u0131nmak suretiyle terhis olduklar\u0131 tarih ile g\u00f6reve ba\u015flad\u0131klar\u0131 tarih aras\u0131nda ge\u00e7en s\u00fcreye ili\u015fkin genel sa\u011fl\u0131k sigortas\u0131 primleri ayl\u0131ks\u0131z izinli say\u0131ld\u0131klar\u0131 kurumlar\u0131nca Kuruma \u00f6denir.<\/p>\n

\u00e7) Personel mevzuat\u0131 uyar\u0131nca ayl\u0131ks\u0131z izinli say\u0131lanlardan;<\/p>\n

1) Kanunun ge\u00e7ici 4 \u00fcnc\u00fc maddesi kapsam\u0131nda olup emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131klar\u0131 5434 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re tespit olunanlar\u0131n genel sa\u011fl\u0131k sigortas\u0131 primleri, ayl\u0131ks\u0131z izne ayr\u0131ld\u0131klar\u0131 tarihteki emeklilik kesene\u011fine esas derece, kademe, ek g\u00f6sterge ve k\u0131dem hizmet s\u00fcresi ve primin ait oldu\u011fu ayda ge\u00e7erli olan kamu personelinin maa\u015flar\u0131n\u0131n hesab\u0131nda esas tutulan katsay\u0131 rakam\u0131 ve taban ayl\u0131k tutar\u0131na g\u00f6re hesap edilecek emeklilik kesene\u011fine esas ayl\u0131k tutar\u0131 \u00fczerinden % 12 oran\u0131nda tahakkuk ettirilir.<\/p>\n

2) Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten sonra 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda ilk defa sigortal\u0131 say\u0131lanlar\u0131n genel sa\u011fl\u0131k sigortas\u0131 primleri ise Kanunun 82 nci maddesinde belirtilen prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n alt\u0131nda olmamak kayd\u0131yla primin ili\u015fkin oldu\u011fu aydaki kamu personelinin maa\u015flar\u0131n\u0131n hesab\u0131nda esas tutulan katsay\u0131 rakam\u0131 ve taban ayl\u0131k tutar\u0131na g\u00f6re ayl\u0131ks\u0131z izne ayr\u0131ld\u0131klar\u0131 tarihteki tespit edilecek prime esas kazan\u00e7lar\u0131 \u00fczerinden %12 oran\u0131nda tahakkuk ettirilir.<\/p>\n

d) 4688 say\u0131l\u0131 Kamu G\u00f6revlileri Sendikalar\u0131 ve Toplu S\u00f6zle\u015fme Kanunu uyar\u0131nca ayl\u0131ks\u0131z izne ayr\u0131lanlardan;<\/p>\n

1) Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda sigortal\u0131 olarak g\u00f6rev yapmakta iken bu kapsamdaki ki\u015filerin kurdu\u011fu sendikalar ve konfederasyonlar ile sendika \u015fubelerinin ba\u015fkanl\u0131klar\u0131 ve y\u00f6netim kurullar\u0131na se\u00e7ilenlerden ayl\u0131ks\u0131z izne ayr\u0131lanlar, 4 \u00fcnc\u00fc maddenin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n (c) bendi ile zorunlu sigortal\u0131 say\u0131ld\u0131klar\u0131ndan talepte bulunmalar\u0131na bak\u0131lmaks\u0131z\u0131n ayl\u0131ks\u0131z izinli say\u0131ld\u0131klar\u0131 bu s\u00fcrelerde;<\/p>\n

Kanunun ge\u00e7ici 4 \u00fcnc\u00fc maddesi gere\u011fince emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131klar\u0131 5434 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re tespit olunanlar\u0131n % 16 oran\u0131nda emeklilik kesene\u011fi ve % 20 oran\u0131nda kurum kar\u015f\u0131l\u0131\u011f\u0131 ile % 100 art\u0131\u015f farklar\u0131n\u0131n g\u00f6rev yapt\u0131klar\u0131 kamu g\u00f6revlileri sendikalar\u0131 veya konfederasyonlar\u0131nca, % 12 oran\u0131ndaki genel sa\u011fl\u0131k sigorta primleri ise 15\/01\/2010 tarihinden itibaren ayl\u0131ks\u0131z izinli say\u0131ld\u0131klar\u0131 kamu kurumlar\u0131nca,<\/p>\n

Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten sonra 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda ilk defa sigortal\u0131 olanlar\u0131n ise % 9 sigortal\u0131 ve % 11 i\u015fveren hissesi olmak \u00fczere toplam % 20 oran\u0131ndaki malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortas\u0131 primi ile % 5 sigortal\u0131 ve % 7,5 i\u015fveren hissesi olmak \u00fczere toplam % 12,5 oran\u0131ndaki genel sa\u011fl\u0131k sigortas\u0131 primi g\u00f6rev yapt\u0131klar\u0131 kamu g\u00f6revlileri sendikalar\u0131 veya konfederasyonlar\u0131nca,<\/p>\n

tahakkuk ettirilerek Kuruma g\u00f6nderilir.<\/p>\n

2) Kanunun ge\u00e7ici 4 \u00fcnc\u00fc maddesi kapsam\u0131nda olanlar\u0131n gerek sendikalar ve konfederasyonlar taraf\u0131ndan \u00f6denmesi gereken emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131klar\u0131 gerekse ayl\u0131ks\u0131z izinli say\u0131ld\u0131klar\u0131 kamu kurumlar\u0131nca 15\/1\/2010 tarihinden itibaren \u00f6denmesi gereken % 12 oran\u0131ndaki genel sa\u011fl\u0131k sigortas\u0131 primleri, sendikalar ve konfederasyonlarca emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131klar\u0131 \u00f6denen s\u00fcrelerinin de emeklilik kesene\u011fine esas ayl\u0131k ve kazan\u0131lm\u0131\u015f hak ayl\u0131\u011f\u0131nda de\u011ferlendirilmesi suretiyle bulunacak emeklilik kesene\u011fine esas ayl\u0131k tutarlar\u0131 \u00fczerinden tahakkuk ettirilir.<\/p>\n

3) Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten sonra 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda ilk defa sigortal\u0131 say\u0131lanlar\u0131n sendikalar ve konfederasyonlar taraf\u0131ndan g\u00f6nderilmesi gereken sigorta primleri, sendikalar ve konfederasyonlarca prim \u00f6denen s\u00fcrelerinin de kazan\u0131lm\u0131\u015f hak ayl\u0131klar\u0131nda de\u011ferlendirilmek suretiyle ayl\u0131ks\u0131z izne ayr\u0131ld\u0131klar\u0131 tarihteki kendi kadrosunun veya emsali kadronun Kanunun 80 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na g\u00f6re belirlenecek prime esas kazan\u00e7 tutarlar\u0131 \u00fczerinden tahakkuk ettirilir.<\/p>\n

e) Kanunlar\u0131 uyar\u0131nca kurumlar\u0131ndan ayl\u0131ks\u0131z izinli say\u0131larak ba\u015fka bir kamu kurum veya kurulu\u015funda 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda sigortal\u0131 olarak g\u00f6rev yapanlar\u0131n genel sa\u011fl\u0131k sigortas\u0131 primleri emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131\u011f\u0131 veya malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortas\u0131 primleri ile birlikte ayl\u0131klar\u0131n\u0131 \u00f6deyen kamu kurum ve kurulu\u015flar\u0131nca \u00f6denir.<\/p>\n

f) G\u00f6revden uzakla\u015ft\u0131r\u0131lan, g\u00f6revi ile ilgili olsun veya olmas\u0131n herhangi bir su\u00e7tan tutuklanan veya g\u00f6zalt\u0131na al\u0131nanlardan kanunlar\u0131 gere\u011fince eksik ayl\u0131\u011fa m\u00fcstahak bulunanlar\u0131n genel sa\u011fl\u0131k sigortas\u0131 primleri, emeklilik kesene\u011fine esas ayl\u0131klar\u0131n\u0131n veya prime esas kazan\u00e7 tutar\u0131n\u0131n yar\u0131s\u0131 \u00fczerinden tahakkuk ettirilerek Kuruma \u00f6denir. Kanunlar\u0131na g\u00f6re sonradan g\u00f6revlerine iade edilerek tam ayl\u0131\u011fa hak kazananlar\u0131n ise s\u00f6z konusu s\u00fcrelere ait emeklilik kesene\u011fine esas ayl\u0131klar\u0131n\u0131n veya prime esas kazan\u00e7 tutarlar\u0131n\u0131n kalan yar\u0131s\u0131 \u00fczerinden genel sa\u011fl\u0131k sigortas\u0131 primi \u00f6denir.<\/p>\n

g) G\u00f6revine son verilenlerden daha sonra yarg\u0131 karar\u0131 ile g\u00f6revlerine tekrar iade edilenlerin, g\u00f6revine son verildi\u011fi tarihten g\u00f6revine tekrar ba\u015flad\u0131\u011f\u0131 tarihe kadar olan emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131klar\u0131\/primleri ile birlikte genel sa\u011fl\u0131k sigortas\u0131 primi de tahakkuk ettirilerek Kuruma \u00f6denir.\u201d<\/p>\n

MADDE 3 \u2013<\/strong> Bu Y\u00f6netmeli\u011fin;<\/p>\n

a) 1 inci maddesinin;<\/p>\n

1) (a), (b) bentleri ile (\u00e7) bendi ile eklenen alt\u0131nc\u0131 f\u0131kras\u0131n\u0131n (a), (b), (c), (\u00e7), (d), (e), (g) ve (h) numaral\u0131 bentleri 2008 y\u0131l\u0131 Ekim ay\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde, (f) bendi 17\/4\/2012 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n

2) (e) bendi ile eklenen on sekizinci f\u0131kran\u0131n (c) bendinin (3) numaral\u0131 alt bendi ile on dokuzuncu f\u0131kran\u0131n (c) bendi 1\/9\/2012 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde, on dokuzuncu f\u0131kran\u0131n (d) bendi 8\/11\/2015 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde, di\u011fer h\u00fck\u00fcmleri 2008 y\u0131l\u0131 Ekim ay\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n

b) 2 nci maddesinin;<\/p>\n

1) (a) bendinde yap\u0131lan c\u00fcmle de\u011fi\u015fikli\u011fi ve (b) bendi ile (c) bendinde yer alan be\u015finci f\u0131kran\u0131n (a), (b), (c), (\u00e7), (d), (e), (g) ve (\u011f) bentleri 2008 y\u0131l\u0131 Ekim ay\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde, (f) bendi 17\/4\/2012 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n

2) (d) bendi ile ayn\u0131 Y\u00f6netmeli\u011fe eklenen on d\u00f6rd\u00fcnc\u00fc ve on be\u015finci f\u0131kralar 2008 y\u0131l\u0131 Ekim ay\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde, on yedinci f\u0131kran\u0131n (c) bendinin (3) numaral\u0131 alt bendi ile on sekizinci f\u0131kran\u0131n (c) bendi 1\/9\/2012 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde, on sekizinci f\u0131kran\u0131n (d) bendi ile on dokuzuncu f\u0131kran\u0131n (c) bendi 8\/11\/2015 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde, di\u011fer h\u00fck\u00fcmleri 2008 y\u0131l\u0131 Ekim ay\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n

3) (a) bendi ile y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan \u201c\u015eu kadar ki,\u201d ve \u201cile bu kapsamda say\u0131lan ki\u015filerden sosyal g\u00fcvenlik destek primine tabi olanlar,\u201d ibareleri ile ikinci f\u0131kran\u0131n y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lmas\u0131na ili\u015fkin h\u00fck\u00fcm 29\/2\/2016 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n

di\u011fer h\u00fck\u00fcmleri yay\u0131m\u0131 tarihinde,<\/p>\n

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

MADDE 4 \u2013 <\/strong>Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Sosyal G\u00fcvenlik Kurumu Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Y<\/strong>\u00f6<\/strong>netmeli<\/strong>\u011f<\/strong>in Yay<\/strong>\u0131<\/strong>mland<\/strong>\u0131\u011f\u0131<\/strong> Resm<\/strong>\u00ee<\/strong> Gazete\u2019nin<\/strong><\/td>\n<\/tr>\n
Tarihi<\/strong><\/td>\nSay<\/strong>\u0131<\/strong>s<\/strong>\u0131<\/strong><\/td>\n<\/tr>\n
12\/5\/2010<\/td>\n27579<\/td>\n<\/tr>\n
Y<\/strong>\u00f6<\/strong>netmelikte De<\/strong>\u011f<\/strong>i<\/strong>\u015f<\/strong>iklik Yapan Y<\/strong>\u00f6<\/strong>netmeliklerin Yay<\/strong>\u0131<\/strong>mland<\/strong>\u0131\u011f\u0131<\/strong> Resm<\/strong>\u00ee<\/strong> Gazete\u2019nin<\/strong><\/td>\n<\/tr>\n
Tarihi<\/strong><\/td>\nSay<\/strong>\u0131<\/strong>s<\/strong>\u0131<\/strong><\/td>\n<\/tr>\n
1-<\/td>\n12\/10\/2010<\/td>\n27727<\/td>\n<\/tr>\n
2-<\/td>\n28\/10\/2010<\/td>\n27742<\/td>\n<\/tr>\n
3-<\/td>\n2\/3\/2011<\/td>\n27862<\/td>\n<\/tr>\n
4-<\/td>\n16\/6\/2011<\/td>\n27966<\/td>\n<\/tr>\n
5-<\/td>\n17\/4\/2012<\/td>\n28267<\/td>\n<\/tr>\n
6-<\/td>\n21\/8\/2013<\/td>\n28742<\/td>\n<\/tr>\n
7-<\/td>\n1\/10\/2013<\/td>\n28782<\/td>\n<\/tr>\n
8-<\/td>\n3\/5\/2014<\/td>\n28989<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

29 May\u0131s 2016 Tarihli Resmi Gazete Say\u0131: 29726 Sosyal G\u00fcvenlik Kurumu Ba\u015fkanl\u0131\u011f\u0131ndan: MADDE 1 \u2013 12\/5\/2010 tarihli ve 27579 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131…  <\/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-9429","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/9429","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=9429"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/9429\/revisions"}],"predecessor-version":[{"id":9430,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/9429\/revisions\/9430"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=9429"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=9429"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=9429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}