

{"id":9744,"date":"2016-09-07T13:05:13","date_gmt":"2016-09-07T13:05:13","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=9744"},"modified":"2016-09-07T13:05:13","modified_gmt":"2016-09-07T13:05:13","slug":"sgk-genelgesi-201620-201311-sayili-genelgede-degisiklik","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2016\/09\/sgk-genelgesi-201620-201311-sayili-genelgede-degisiklik\/","title":{"rendered":"SGK Genelgesi 2016\/20 (2013\/11 Say\u0131l\u0131 Genelgede De\u011fi\u015fiklik)"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/2010\/06\/sosyal-guvenlik-kurumu-saglik-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig\/sgk\/\" rel=\"attachment wp-att-330\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-330\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/06\/sgk.jpg\" alt=\"SGK Logo\" width=\"80\" height=\"80\" \/><\/a>SGK Genelgesi 2016\/20 (2013\/11 Say\u0131l\u0131 Genelgede De\u011fi\u015fiklik) T.C. SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI Sigorta Primleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Tarih: 01\/09\/2016&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center;\"><strong>SGK Genelgesi 2016\/20 (2013\/11 Say\u0131l\u0131 Genelgede De\u011fi\u015fiklik)<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">\u00a0<\/div>\n<div class=\"mom-post-meta single-post-meta\">\u00a0<\/div>\n<div class=\"entry-content\">\n<p data-canvas-width=\"35.760000000000005\"><strong>SGK Genelgesi 2016\/20 (2013\/11 Say\u0131l\u0131 Genelgede De\u011fi\u015fiklik)<\/strong><\/p>\n<div data-canvas-width=\"35.760000000000005\">\u00a0<\/div>\n<div data-canvas-width=\"35.760000000000005\">T.C.<\/div>\n<div data-canvas-width=\"35.760000000000005\">\n<div data-canvas-width=\"406.4999999999999\">SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI<\/div>\n<div data-canvas-width=\"406.4999999999999\">\n<div data-canvas-width=\"275.36000000000007\">Sigorta Primleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/div>\n<\/div>\n<div data-canvas-width=\"275.36000000000007\">\u00a0<\/div>\n<div data-canvas-width=\"20\"><strong>Tarih<\/strong>: 01\/09\/2016<\/div>\n<div data-canvas-width=\"20\"><strong>Say\u0131<\/strong> : 84228040\/642<br \/>\n<strong>Konu<\/strong> : 2013\/11 say\u0131l\u0131 Genelgede De\u011fi\u015fiklik<\/div>\n<div data-canvas-width=\"20\"><strong>GENELGE<\/strong><\/div>\n<div data-canvas-width=\"20\"><strong>2016 \u2013 20<\/strong><\/p>\n<div class=\"clear\">\u00a0<\/div>\n<\/div>\n<div data-canvas-width=\"20\">\u00a0<\/div>\n<div data-canvas-width=\"20\">\n<p>Bilindi\u011fi \u00fczere, 10\/2\/2016 tarihli ve 29620 Say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan <strong><a href=\"http:\/\/www.alomaliye.com\/2016\/02\/10\/gelir-vergisi-6663-sayili-kanun\/\">6663 say\u0131l\u0131 Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun<\/a><\/strong> ile 26\/2\/2016 tarihli ve 29636 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan <strong><a href=\"http:\/\/www.alomaliye.com\/2016\/02\/26\/arastirma-ve-gelistirme-faaliyetlerinin-desteklenmesi-6676-sayili-kanun\/\">6676 say\u0131l\u0131 Ara\u015ft\u0131rma ve Geli\u015ftirme Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun<\/a><\/strong>\u201d ile <strong><a href=\"http:\/\/www.alomaliye.com\/2006\/06\/16\/sosyal-sigortalar-ve-genel-saglik-sigortasi-kanunu-5510-sayili-kanun\/\">5510 say\u0131l\u0131 Kanunun<\/a><\/strong> baz\u0131 maddeleri de\u011fi\u015ftirilmi\u015f, baz\u0131 maddelerine ilaveler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<div class=\"clear\">\u00a0<\/div>\n<p>Bu Genelge ile yeni mevzuata ve g\u00fcncellenen mevzuata ili\u015fkin olarak 22\/2\/2013 tarihli ve <strong><a href=\"http:\/\/www.alomaliye.com\/2013\/02\/22\/sgk-genelgesi-201311-sigortalilik-islemleri\/\">2013\/11 say\u0131l\u0131 Genelgede <\/a><\/strong>yap\u0131lan de\u011fi\u015fiklikler a\u015fa\u011f\u0131da a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n<h4>A- GENELGEN\u0130N B\u0130R\u0130NC\u0130 KISMINDA YAPILAN D\u00dcZENLEMELER<\/h4>\n<p>1- \u201cKanunun 4 \u00fcnc\u00fc Maddesinin Birinci F\u0131kras\u0131n\u0131n (a) Bendine Tabi \u00c7al\u0131\u015fan Sigortal\u0131lar\u2019 ba\u015fl\u0131kl\u0131 birinci b\u00f6l\u00fcm\u00fcn \u00fc\u00e7\u00fcnc\u00fc paragraf\u0131nda yer alan \u201cile\u201d ibaresinden \u00f6nce gelmek \u00fczere, \u201c, kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan desteklenen projelerde g\u00f6revli bursiyerler \u201d ibaresi eklenmi\u015ftir.<\/p>\n<p>2- \u201cKanunun 4 \u00fcnc\u00fc Maddesinin Birinci F\u0131kras\u0131n\u0131n (a) Bendine Tabi \u00c7al\u0131\u015fan Sigortal\u0131lar\u201d ba\u015fl\u0131kl\u0131 birinci b\u00f6l\u00fcmde yer alan \u201c1.19\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcmden sonra gelmek \u00fczere \u201c1.20- Derneklerde \u00e7al\u0131\u015fanlar\u0131n sigortal\u0131l\u0131\u011f\u0131\u201d,\u201c1.21- Belediye ba\u015fkan yard\u0131mc\u0131lar\u0131n\u0131n sigortal\u0131l\u0131\u011f\u0131\u201d ve \u201c1.22- Do\u011fum ve evlat edinme sonras\u0131 yar\u0131m \u00e7al\u0131\u015fma \u00f6dene\u011fi alanlar\u201d alt ba\u015fl\u0131klar\u0131 a\u00e7\u0131klamalar\u0131 ile birlikte eklenmi\u015ftir.<\/p>\n<h4>\u201c1.20- Derneklerde \u00e7al\u0131\u015fanlar\u0131n sigortal\u0131l\u0131\u011f\u0131<\/h4>\n<p>4721 say\u0131l\u0131 T\u00fcrk Medeni Kanununun 56 nc\u0131 maddesinde dernekler, ger\u00e7ek veya t\u00fczel en az yedi ki\u015finin kazan\u00e7 payla\u015fma d\u0131\u015f\u0131nda belirli ve ortak bir amac\u0131 ger\u00e7ekle\u015ftirmek \u00fczere, bilgi ve \u00e7al\u0131\u015fmalar\u0131n\u0131 s\u00fcrekli olarak birle\u015ftirmek suretiyle olu\u015fturduklar\u0131, t\u00fczel ki\u015fili\u011fe sahip topluluklar olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p>5253 say\u0131l\u0131 Dernekler Kanunun 13 \u00fcnc\u00fc maddesi ile dernek hizmetleri g\u00f6n\u00fcll\u00fcler veya y\u00f6netim kurulu karar\u0131 ile g\u00f6reve ba\u015flat\u0131lan \u00fccretliler arac\u0131l\u0131\u011f\u0131yla y\u00fcr\u00fct\u00fclmekte dernek y\u00f6netim ve denetim kurullar\u0131n\u0131n kamu g\u00f6revlisi olmayan ba\u015fkan ve \u00fcyelerine \u00fccret verilebilmekte ancak verilecek \u00fccret ile her t\u00fcrl\u00fc \u00f6denek, yolluk ve tazminatlar genel kurul taraf\u0131ndan tespit olunmakta, y\u00f6netim ve denetim kurulu \u00fcyeleri d\u0131\u015f\u0131ndaki \u00fcyelere \u00fccret, huzur hakk\u0131 veya ba\u015fka bir ad alt\u0131nda herhangi bir kar\u015f\u0131l\u0131k \u00f6denmemektedir. 26 nc\u0131 madde ile de dernekler, t\u00fcz\u00fcklerinde g\u00f6sterilen ama\u00e7lar\u0131 ger\u00e7ekle\u015ftirmek \u00fczere, e\u011fitim ve \u00f6\u011fretim faaliyetleri i\u00e7in yurt, pansiyon; \u00fcyeleri i\u00e7in lokal a\u00e7abilmekte ve bu tesisleri i\u015fletebilmektedirler.<\/p>\n<p>5520 say\u0131l\u0131 Kurumlar Vergisi Kanununda derneklerin kurdu\u011fu iktisadi i\u015fletmeler derne\u011fe ait veya ba\u011fl\u0131 olup faaliyetleri devaml\u0131 bulunan ve sermaye \u015firketi ve kooperatifler d\u0131\u015f\u0131nda kalan ticari, s\u0131nai ve zirai i\u015fletmeler ile benzer nitelikteki yabanc\u0131 i\u015fletmeler, dernek iktisadi i\u015fletmeleri olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p>Buna g\u00f6re, dernekler ya da derneklerin kurdu\u011fu iktisadi i\u015fletmelerde \u00e7al\u0131\u015fma g\u00f6n\u00fcll\u00fcl\u00fck esas\u0131na dayand\u0131\u011f\u0131ndan dernek y\u00f6netim ve denetim kurulu \u00fcyeleri ile dernek \u00fcyeleri dernekte yapt\u0131klar\u0131 i\u015fler nedeniyle \u00fccret alsalar dahi sigortal\u0131 say\u0131lmayacakt\u0131r. Dernek y\u00f6netim kurulu taraf\u0131ndan i\u015fe al\u0131nan \u00fccretliler hakk\u0131nda ise Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi h\u00fck\u00fcmleri uygulanacakt\u0131r.<\/p>\n<h4>1.21-\u00a0\u00a0 \u00a0Belediye ba\u015fkan yard\u0131mc\u0131lar\u0131n\u0131n sigortal\u0131l\u0131\u011f\u0131<\/h4>\n<p>5393 say\u0131l\u0131 Belediye Kanunun 49 uncu maddesinin yedinci f\u0131kras\u0131 ile norm kadrosunda belediye ba\u015fkan yard\u0131mc\u0131s\u0131 bulunan belediyelerde norm kadro say\u0131s\u0131na ba\u011fl\u0131 kal\u0131nmaks\u0131z\u0131n; belediye ba\u015fkan\u0131n\u0131n, zorunlu g\u00f6rmesi halinde, n\u00fcfusu 50.000\u2019e kadar olan belediyelerde bir, n\u00fcfusu 50.001-200.000 aras\u0131nda olan belediyelerde iki, n\u00fcfusu 200.001-500.000 aras\u0131nda olan belediyelerde \u00fc\u00e7, n\u00fcfusu 500.000 ve fazla olan belediyelerde d\u00f6rt belediye meclis \u00fcyesini belediye ba\u015fkan yard\u0131mc\u0131s\u0131 olarak g\u00f6revlendirebilmektedir. Belediye meclis \u00fcyeleri aras\u0131ndan belediye meclisindeki g\u00f6rev s\u00fcresini ge\u00e7meyecek \u015fekilde g\u00f6revlendirilen belediye ba\u015fkan yard\u0131mc\u0131lar\u0131 taleplerine g\u00f6re bir sosyal g\u00fcvenlik kurumu ile ili\u015fkilendirilmektedir.<\/p>\n<p>Bu Genelgenin d\u00f6rd\u00fcnc\u00fc k\u0131s\u0131m, birinci b\u00f6l\u00fcm \u201c2.6- Belediye Ba\u015fkan Yard\u0131mc\u0131lar\u0131\u201d alt ba\u015fl\u0131\u011f\u0131nda herhangi bir sigortal\u0131l\u0131\u011f\u0131 olmayan belediye ba\u015fkan yard\u0131mc\u0131lar\u0131n\u0131n talepte bulunmalar\u0131 halinde g\u00f6revlendirildikleri tarihten itibaren, (a) ve (b) bentlerine tabi sigortal\u0131l\u0131\u011f\u0131 bulunanlar\u0131n ise bu sigortal\u0131l\u0131klar\u0131n\u0131 sona erdirip (c) bendine tabi olmak i\u00e7in talepte bulunmalar\u0131 halinde (c) bendine g\u00f6re sigortal\u0131 say\u0131laca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n<p>Belediye ba\u015fkan yard\u0131mc\u0131lar\u0131n\u0131n sigortal\u0131 say\u0131lmas\u0131 taleplerine ba\u011fl\u0131 oldu\u011fundan, Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda talepte bulunmay\u0131p, (a) bendine tabi olmak i\u00e7in talepte bulunan belediye ba\u015fkan yard\u0131mc\u0131lar\u0131n\u0131n talepleri kabul edilerek (a) bendi kapsam\u0131nda sigortal\u0131 say\u0131lacaklard\u0131r. Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda talepte bulunmamakla birlikte herhangi bir sigortal\u0131l\u0131\u011f\u0131 olmayanlardan belediyelerce prim \u00f6denen belediye ba\u015fkan yard\u0131mc\u0131lar\u0131n\u0131n 2008 y\u0131l\u0131 Ekim ay\u0131ndan sonraki s\u00fcreleri de (a) bendi kapsam\u0131nda sigortal\u0131l\u0131k say\u0131lacakt\u0131r.<\/p>\n<p>Emekli ayl\u0131\u011f\u0131 almakta iken belediye ba\u015fkan yard\u0131mc\u0131s\u0131 olarak g\u00f6revlendirilenler 5335 say\u0131l\u0131 Kanunun 30 uncu maddesinde say\u0131lan istisnalar i\u00e7inde yer ald\u0131klar\u0131ndan emekli ayl\u0131klar\u0131 kesilmedi\u011finden bu g\u00f6revde bulunduklar\u0131 s\u00fcrece ve (4\/a) sigortal\u0131s\u0131 olmak i\u00e7in talepte bulunmalar\u0131 halinde sosyal g\u00fcvenlik destek primine tabi tutulacaklard\u0131r.<\/p>\n<h4>1.22-\u00a0\u00a0 \u00a0Do\u011fum ve evlat edinme sonras\u0131 yar\u0131m \u00e7al\u0131\u015fma \u00f6dene\u011fi alanlar<\/h4>\n<p>6663 say\u0131l\u0131 Kanunla 4447 say\u0131l\u0131 Kanuna 10\/2\/2016 tarihinden itibaren eklenen ek 5 inci madde ile 4857 say\u0131l\u0131 Kanunun 74 \u00fcnc\u00fc maddesi kapsam\u0131nda do\u011fum sonras\u0131 anal\u0131k hali sona eren ve i\u015fe ba\u015flayan kad\u0131n sigortal\u0131ya ya da 3 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f \u00e7ocu\u011fu evlat edinen kad\u0131n veya erkek sigortal\u0131lara istekleri halinde haftal\u0131k \u00e7al\u0131\u015fma s\u00fcresinin yar\u0131s\u0131 kadar, birinci do\u011fumda 60 g\u00fcn, ikinci do\u011fumda 120 g\u00fcn, sonraki do\u011fumlarda ise 180 g\u00fcn \u00fccretsiz izin alan i\u015f\u00e7iye do\u011fum veya evlat edinme tarihinden \u00f6nceki son 3 y\u0131lda en az 600 g\u00fcn i\u015fsizlik sigortas\u0131 primi bildirilmi\u015f olmas\u0131, 4857 say\u0131l\u0131 Kanunun 63 \u00fcnc\u00fc maddesinde belirtilen haftal\u0131k \u00e7al\u0131\u015fma s\u00fcresinin yar\u0131s\u0131 kadar fiilen \u00e7al\u0131\u015f\u0131lmas\u0131 ve do\u011fum ve evlat edinme sonras\u0131 anal\u0131k hali izninin bitti\u011fi tarihten itibaren 30 g\u00fcn i\u00e7inde \u0130\u015eKUR\u2019a do\u011fum ve evlat edinme sonras\u0131 yar\u0131m \u00e7al\u0131\u015fma belgesi ile ba\u015fvuruda bulunulmas\u0131 halinde yar\u0131m \u00e7al\u0131\u015fma \u00f6dene\u011fi verilmesi uygulamas\u0131 getirilmi\u015ftir.<\/p>\n<p>Yar\u0131m \u00e7al\u0131\u015fma \u00f6dene\u011fi \u0130\u015eKUR\u2019ca verilecek olup yar\u0131m \u00e7al\u0131\u015fma \u00f6dene\u011fi alan sigortal\u0131lar i\u00e7in \u0130\u015eKUR % 32,5 oran\u0131nda uzun vade ve genel sa\u011fl\u0131k sigortas\u0131 primini ayl\u0131k prim ve hizmet belgesi ile Kuruma bildirilecek, yar\u0131m \u00e7al\u0131\u015fma \u00f6dene\u011fi \u00f6denen s\u00fcreler 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda sigortal\u0131l\u0131k s\u00fcresi say\u0131lacakt\u0131r.\u201d<\/p>\n<\/div>\n<div data-canvas-width=\"20\">\n<p>3- \u201cBaz\u0131 Sigorta Kollar\u0131na Tabi Olan Sigortal\u0131lar \u201d ba\u015fl\u0131kl\u0131 ikinci b\u00f6l\u00fcmde yer alan \u201c2- Aday \u00e7\u0131rak, \u00e7\u0131rak ve i\u015fletmelerde mesleki e\u011fitim g\u00f6ren \u00f6\u011frenciler ile staja tabi tutulan ve 2547 say\u0131l\u0131 Kanuna tabi \u00e7al\u0131\u015fan \u00f6\u011frenciler\u201d b\u00f6l\u00fcm ba\u015fl\u0131\u011f\u0131 \u201c2- Aday \u00e7\u0131rak, \u00e7\u0131rak ve i\u015fletmelerde mesleki e\u011fitim g\u00f6ren \u00f6\u011frenciler, meslek lisesi veya y\u00fcksek\u00f6\u011frenimleri s\u0131ras\u0131nda staj yapanlar, 2547 say\u0131l\u0131 Kanuna tabi \u00e7al\u0131\u015fan \u00f6\u011frenciler ve kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan desteklenen projelerde g\u00f6revli bursiyerler\u201d olarak de\u011fi\u015ftirilmi\u015f, be\u015finci paragraftan sonra gelmek \u00fczere alt\u0131nc\u0131 paragraf eklenmi\u015f, mevcut alt\u0131nc\u0131, yedinci ve sekizinci paragraflar a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, \u201c2.1- 2547 say\u0131l\u0131 Kanunun 46 nc\u0131 maddesine g\u00f6re k\u0131smi \u00e7al\u0131\u015fanlar\u0131n 2008 y\u0131l\u0131 Ekim ay\u0131 ba\u015f\u0131ndan \u00f6nceki sigortal\u0131l\u0131\u011f\u0131\u201d alt ba\u015fl\u0131\u011f\u0131 ilave edilmi\u015ftir.<\/p>\n<p>\u201c6676 say\u0131l\u0131 Kanunla Kanunun 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde yap\u0131lan d\u00fczenleme uyar\u0131nca 1\/3\/2016 tarihinden itibaren kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan desteklenen projelerde g\u00f6revli bursiyerler i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 sigortas\u0131 y\u00f6n\u00fcnden, bunlardan bakmakla y\u00fck\u00fcml\u00fc olunan ki\u015fi durumunda olmayanlar ise ayr\u0131ca genel sa\u011fl\u0131k sigortas\u0131 y\u00f6n\u00fcnden sigortal\u0131 say\u0131lacakt\u0131r.\u201d<\/p>\n<p>\u201cKanunun 5 inci maddenin birinci f\u0131kras\u0131n\u0131n (b) bendine tabi sigortal\u0131lar\u0131n 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda yap\u0131lacak tescillerinde;<\/p>\n<p>\u2013\u00a0\u00a0 \u00a03308 say\u0131l\u0131 Kanuna tabi aday \u00e7\u0131rak, \u00e7\u0131rak ve i\u015fletmelerde mesleki e\u011fitim g\u00f6ren \u00f6\u011frenciler i\u00e7in \u201c7-\u00c7\u0131rak\u201d ,<\/p>\n<p>\u2013\u00a0\u00a0 \u00a0Meslek liselerinde okumakta iken veya y\u00fcksek\u00f6\u011frenimleri s\u0131ras\u0131nda staja tabi tutulan \u00f6\u011frenciler i\u00e7in \u201c19- Stajyer\u201d,<\/p>\n<p>\u2013\u00a0\u00a0 \u00a02547 say\u0131l\u0131 Kanunun 46 nc\u0131 maddesine tabi olarak k\u0131smi zamanl\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lan \u00f6\u011frencilerden ayl\u0131k prime esas kazan\u00e7 tutar\u0131 g\u00fcnl\u00fck prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n otuz kat\u0131ndan fazla olmayanlar i\u00e7in \u201c18-Y\u00d6K k\u0131smi istihdam\u201d,<\/p>\n<p>\u2013\u00a0\u00a0 \u00a0Kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan desteklenen projelerde g\u00f6revli bursiyerler \u201c32-bursiyer\u201d<\/p>\n<p>sigortal\u0131l\u0131k kodlar\u0131 kullan\u0131lacakt\u0131r. Bakmakla y\u00fck\u00fcml\u00fc olmayan \u00e7\u0131rak ve stajer sigortal\u0131lar i\u00e7in 1\/3\/2011 tarihinden itibaren i\u015fverenlerden ayr\u0131ca sigortal\u0131 i\u015fe giri\u015f bildirgesi d\u00fczenlemeleri istenmeyecek, bakmakla y\u00fck\u00fcml\u00fc olunanlar\u0131n tespiti i\u015fverenlerce yap\u0131lacakt\u0131r.<\/p>\n<p>\u00c7\u0131rak ve stajerler sigortal\u0131lar\u0131n 1\/3\/2011 tarihinden sonra ayl\u0131k prim ve hizmet belgesiyle yap\u0131lacak bildirimlerinde; 3308 say\u0131l\u0131 Kanuna tabi aday \u00e7\u0131rak, \u00e7\u0131rak ve i\u015fletmelerde mesleki e\u011fitim g\u00f6ren \u00f6\u011frencilerden bakmakla y\u00fck\u00fcml\u00fc ki\u015fi olunan sigortal\u0131lar i\u00e7in i\u015fverenlerce \u201c7\u201d numaral\u0131, bakmakla y\u00fck\u00fcml\u00fc ki\u015fi olmayanlar i\u00e7in \u201c42\u201d numaral\u0131, meslek liselerinde okumakta iken veya y\u00fcksek \u00f6\u011frenimleri s\u0131ras\u0131nda staja tabi tutulan \u00f6\u011frencilerden bakmakla y\u00fck\u00fcml\u00fc ki\u015fi olunan sigortal\u0131lar i\u00e7in i\u015fverenlerce \u201c22\u201d numaral\u0131, bakmakla y\u00fck\u00fcml\u00fc ki\u015fi olmayanlar i\u00e7in \u201c43\u201d numaral\u0131, bursiyer sigortal\u0131lar i\u00e7in 1\/3\/2016 tarihinden itibaren \u201c22\u201d numaral\u0131, bakmakla y\u00fck\u00fcml\u00fc ki\u015fi olmayanlar i\u00e7in \u201c43\u201d numaral\u0131 belge t\u00fcrleri kullan\u0131lacakt\u0131r.<\/p>\n<p>\u00c7\u0131rak ve stajyer olanlar\u0131n genel sa\u011fl\u0131k sigortas\u0131 prim oran\u0131, Kanunun 81 inci maddesi gere\u011fince, 1\/3\/2011 tarihinden itibaren prime esas kazanc\u0131n % 6\u2019s\u0131d\u0131r. Bu oran\u0131n % 1\u2019i k\u0131sa vadeli sigorta kollar\u0131, % 5\u2019i genel sa\u011fl\u0131k sigortas\u0131 primidir. Bunlar\u0131n prim \u00f6deme y\u00fck\u00fcml\u00fcs\u00fc \u00f6nceden oldu\u011fu gibi Milli E\u011fitim Bakanl\u0131\u011f\u0131 veya bu \u00f6\u011frencilerin e\u011fitim g\u00f6rd\u00fckleri okullar ile \u00f6\u011frenim g\u00f6rd\u00fckleri y\u00fcksek\u00f6\u011fretim kurumlar\u0131d\u0131r. Bursiyer sigortal\u0131lar\u0131n prim \u00f6deme y\u00fck\u00fcml\u00fcs\u00fc ise projenin y\u00fcr\u00fct\u00fcld\u00fc\u011f\u00fc kamu kurum ve kurulu\u015flar\u0131, \u00f6zel sekt\u00f6r kurulu\u015flar\u0131 ve \u00fcniversitelerdir.<\/p>\n<\/div>\n<div data-canvas-width=\"20\">\n<h4>2.1- 2547 say\u0131l\u0131 Kanunun 46 nc\u0131 maddesine g\u00f6re k\u0131smi \u00e7al\u0131\u015fanlar\u0131n 2008 y\u0131l\u0131 Ekim ay\u0131 ba\u015f\u0131ndan \u00f6nceki sigortal\u0131l\u0131\u011f\u0131<\/h4>\n<p>2547 say\u0131l\u0131 Kanunun 46 nc\u0131 maddesinde 5234 say\u0131l\u0131 Kanunla yap\u0131lan d\u00fczenleme ile \u00fcniversitelerde k\u0131smi zamanl\u0131 olarak \u00e7al\u0131\u015ft\u0131r\u0131lacak \u00f6\u011frenciler hakk\u0131nda 1\/1\/2005 tarihinden itibaren 506 say\u0131l\u0131 Kanunun i\u015f kazas\u0131 ve meslek hastal\u0131klar\u0131 sigortas\u0131 ile ilgili h\u00fck\u00fcmleri uygulanmakta olup bu tarihten \u00f6nce \u00fcniversitelerde k\u0131smi zamanl\u0131 \u00e7al\u0131\u015fan \u00f6\u011frenciler sigortal\u0131 say\u0131lmayacakt\u0131r.\u201d<\/p>\n<p>4- \u201cBaz\u0131 Sigorta Kollar\u0131na Tabi Olan Sigortal\u0131lar\u2019 ba\u015fl\u0131kl\u0131 ikinci b\u00f6l\u00fcmde yer alan \u201c5-Int\u00f6rn \u00f6\u011frenciler\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcme birinci ve be\u015finci paragraflardan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki paragraflar eklenmi\u015f, \u00fc\u00e7\u00fcnc\u00fc paragrafta yer alan \u201cT\u00fcrk vatanda\u015f\u0131 olan\u201d ibaresi metinden \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>\u201c2547 say\u0131l\u0131 Kanunun ek 29 uncu maddesinde yer alan \u201cT\u00fcrk vatanda\u015f\u0131 olup\u201d ibaresi 18\/1\/2014 tarihli Resmi Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 6514 say\u0131l\u0131 Kanunla kald\u0131r\u0131lm\u0131\u015f olup bu tarihten itibaren t\u0131p fak\u00fcltelerinde okuyan yabanc\u0131 uyruklu \u00f6\u011frenciler de i\u015f kazas\u0131, meslek hastal\u0131\u011f\u0131 ve hastal\u0131k y\u00f6n\u00fcnden sigortal\u0131 say\u0131lacakt\u0131r.\u201d<\/p>\n<p>\u201c\u0130nt\u00f6rn \u00f6\u011frencilerin stat\u00fcs\u00fc 2547 say\u0131l\u0131 Kanunun ek 29 uncu maddesine g\u00f6re belirlendi\u011finden int\u00f6rn olduklar\u0131 s\u00fcrece sadece i\u015f kazas\u0131, meslek hastal\u0131\u011f\u0131 ve hastal\u0131k sigortas\u0131na tabi tutulacaklar, bunlar hakk\u0131nda okullar\u0131 taraf\u0131ndan \u201c22- Meslek Liselerinde Okumakta \u0130ken Veya Y\u00fcksek \u00d6\u011frenimleri S\u0131ras\u0131nda Zorunlu Staja Tabi Tutulan \u00d6\u011frenciler\u201d numaral\u0131 belge t\u00fcr\u00fc ile bildirim yap\u0131lacak, int\u00f6rn \u00f6\u011frenciler hakk\u0131nda \u00f6\u011frenim g\u00f6rd\u00fckleri okullarca ayr\u0131ca genel sa\u011fl\u0131k sigortas\u0131 primi \u00f6denmeyecektir. 2547 say\u0131l\u0131 Kanunun ek 29 uncu maddesinde genel sa\u011fl\u0131k sigortas\u0131 primi al\u0131nmas\u0131 y\u00f6n\u00fcnde d\u00fczenleme olmad\u0131\u011f\u0131ndan bakmakla y\u00fck\u00fcml\u00fc durumda olmayan T\u00fcrk vatanda\u015f\u0131 int\u00f6rn \u00f6\u011frenciler Kanunun 60 \u0131nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (c\/1) ya da (g) bendi kapsam\u0131nda, yabanc\u0131 uyruklu \u00f6\u011frenciler ise 60 \u0131nc\u0131 maddenin birinci f\u0131kras\u0131n\u0131n (d) bendi ya da yedinci f\u0131kras\u0131 kapsam\u0131nda genel sa\u011fl\u0131k sigortal\u0131s\u0131 olacakt\u0131r.\u201d<\/p>\n<p>5- \u201cSigortal\u0131l\u0131\u011f\u0131n Ba\u015flang\u0131c\u0131, Kuruma Bildirilmesi ve Sigortal\u0131l\u0131k Tespiti\u201d ba\u015fl\u0131kl\u0131 d\u00f6rd\u00fcnc\u00fc b\u00f6l\u00fcmde yer alan \u201c1- Sigortal\u0131l\u0131\u011f\u0131n ba\u015flang\u0131c\u0131\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcmde \u201cstaja\u201d ibaresinden sonra gelen \u201cveya\u201d ibaresi kald\u0131r\u0131lm\u0131\u015f, \u201ckursa\u201d ibaresinden sonra gelmek \u00fczere \u201cveya bursiyer olarak g\u00f6reve\u201d ibaresi eklenmi\u015ftir.<\/p>\n<p>6- \u201cSigortal\u0131l\u0131\u011f\u0131n Ba\u015flang\u0131c\u0131, Kuruma Bildirilmesi ve Sigortal\u0131l\u0131k Tespiti\u201d ba\u015fl\u0131kl\u0131 d\u00f6rd\u00fcnc\u00fc b\u00f6l\u00fcmde yer alan \u201c2.9- Aday \u00e7\u0131rak, \u00e7\u0131rak ve i\u015fletmelerde mesleki e\u011fitim g\u00f6ren \u00f6\u011frenciler\u201d alt ba\u015fl\u0131\u011f\u0131 \u201c2.9- Aday \u00e7\u0131rak, \u00e7\u0131rak ve i\u015fletmelerde mesleki e\u011fitim g\u00f6ren \u00f6\u011frenciler ile bursiyerler\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, maddeye a\u015fa\u011f\u0131daki paragraf eklenmi\u015ftir.<\/p>\n<p>\u201cKamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan desteklenen projelerde g\u00f6revli bursiyerlerin i\u015fe giri\u015f bildirgesinin bursa ba\u015flamadan \u00f6nce verilmesi gerekmektedir. Bursiyerler 1\/3\/2016 tarihinden itibaren sigortal\u0131 say\u0131ld\u0131klar\u0131ndan bu tarihten \u00f6nce bursiyer \u00e7al\u0131\u015ft\u0131ran kamu kurum ve kurulu\u015flar\u0131, \u00f6zel sekt\u00f6r kurulu\u015flar\u0131 ve \u00fcniversitelerin sigortal\u0131 i\u015fe giri\u015f bildirgesini 1\/3\/2016 tarihinden \u00f6nce vermeleri m\u00fcmk\u00fcn olmad\u0131\u011f\u0131ndan, i\u015fe giri\u015f bildirgesinin 15\/4\/2016 tarihi saat 23:59\u2019a kadar verilmesi halinde bildirge yasal s\u00fcresinde verilmi\u015f say\u0131lacakt\u0131r.\u201d<\/p>\n<\/div>\n<\/div>\n<div data-canvas-width=\"20\">\u00a0<\/div>\n<div data-canvas-width=\"35.760000000000005\">\n<div data-canvas-width=\"20\"><strong><a href=\"http:\/\/www.alomaliye.com\/wp-content\/uploads\/2016\/09\/sgk-genelgesi-2016-20-tamam.pdf\">Genelgenin Tamam\u0131 \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/strong><\/p>\n<div class=\"clear\">\u00a0<\/div>\n<\/div>\n<div data-canvas-width=\"20\">\u00a0<\/div>\n<div data-canvas-width=\"20\"><strong>Ekleri Haz\u0131rlan\u0131yor<\/strong><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>SGK Genelgesi 2016\/20 (2013\/11 Say\u0131l\u0131 Genelgede De\u011fi\u015fiklik) T.C. SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI Sigorta Primleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Tarih: 01\/09\/2016&#8230; &nbsp;<\/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-9744","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/9744","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=9744"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/9744\/revisions"}],"predecessor-version":[{"id":9745,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/9744\/revisions\/9745"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=9744"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=9744"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=9744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}