{"id":9509,"date":"2020-01-07T08:58:57","date_gmt":"2020-01-07T06:58:57","guid":{"rendered":"https:\/\/yerelsen.org.tr\/?p=9509"},"modified":"2023-02-21T08:25:40","modified_gmt":"2023-02-21T06:25:40","slug":"sigorta-primine-esas-kazancin-alt-ve-ust-siniri","status":"publish","type":"post","link":"https:\/\/yerelsen.org.tr\/index.php\/sigorta-primine-esas-kazancin-alt-ve-ust-siniri\/","title":{"rendered":"Sigorta Primine Esas Kazanc\u0131n Alt ve \u00dcst S\u0131n\u0131r\u0131"},"content":{"rendered":"

2023 YILI ASGAR\u0130 \u00dcCRET VE PR\u0130ME ESAS KAZAN\u00c7 TUTARI<\/strong><\/p>\n

Kanunun 4 \u00fcnc\u00fc Maddesinin Birinci F\u0131kras\u0131n\u0131n (a) Bendi Kapsam\u0131ndaki Sigortal\u0131lar Y\u00f6n\u00fcnden Sigorta Primine Esas Olan ve Olmayan Kazan\u00e7lar ile K\u0131smen Prime Tabii Tutulacak Kazan\u00e7lar<\/strong><\/p>\n

Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131ndaki sigortal\u0131lar y\u00f6n\u00fcnden prime esas kazan\u00e7lar<\/strong><\/p>\n

Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131ndaki sigortal\u0131lar\u0131n prime esas al\u0131nacak olan kazan\u00e7lar\u0131 Kanunun 80 nci maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinin bir, iki ve \u00fc\u00e7 numaral\u0131 alt bentlerinde a\u00e7\u0131klanm\u0131\u015ft\u0131r. Buna g\u00f6re;<\/p>\n

\u201cKanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131ndaki sigortal\u0131lar\u0131n prime esas kazan\u00e7lar\u0131 a\u015fa\u011f\u0131daki \u015fekilde belirlenir.<\/p>\n

a) Prime esas kazan\u00e7lar\u0131n hesab\u0131nda;<\/p>\n

1) Hak edilen \u00fccretlerin,<\/p>\n

2) Prim, ikramiye ve bu nitelikteki her \u00e7e\u015fit istihkaktan o ay i\u00e7inde yap\u0131lan \u00f6demelerin ve i\u015fverenler taraf\u0131ndan sigortal\u0131lar i\u00e7in \u00f6zel sa\u011fl\u0131k sigortalar\u0131na ve bireysel emeklilik sistemine \u00f6denen tutarlar\u0131n,<\/p>\n

3) \u0130dare veya yarg\u0131 mercilerince verilen karar gere\u011fince yukar\u0131daki (1) ve (2) numaral\u0131 alt bentlerde belirtilen kazan\u00e7lar niteli\u011finde olmak \u00fczere sigortal\u0131lara o ay i\u00e7inde yap\u0131lan \u00f6demelerin,<\/p>\n

br\u00fct toplam\u0131 esas al\u0131n\u0131r.\u201d<\/p>\n

Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131ndaki sigortal\u0131lar y\u00f6n\u00fcnden \u00fccret ve \u00fccret niteli\u011findeki kazan\u00e7lar\u0131n prime tabii tutulmas\u0131<\/strong><\/p>\n

5510 say\u0131l\u0131 Kanunun 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n on iki numaral\u0131 bendinde \u00fccret, 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) ve (c) bendi kapsam\u0131nda sigortal\u0131 say\u0131lanlara saatlik, g\u00fcnl\u00fck, haftal\u0131k, ayl\u0131k veya y\u0131ll\u0131k olarak para ile \u00f6denen ve s\u00fcreklilik niteli\u011fi ta\u015f\u0131yan br\u00fct tutar olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131ndaki sigortal\u0131lar\u0131n yukar\u0131da a\u00e7\u0131klanan \u00fccretlerinin prime esas kazanca dahil edilebilmesi i\u00e7in Kanunun 80 inci maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendine g\u00f6re hak edilmesi yeterli olup, sigortal\u0131lar\u0131n ay i\u00e7indeki prime esas kazan\u00e7 tutarlar\u0131n\u0131n hesaplanmas\u0131 s\u0131ras\u0131nda, s\u00f6z konusu \u00fccretlerin \u00f6denip \u00f6denmedi\u011fine veya ne zaman \u00f6dendi\u011fine bak\u0131lmaks\u0131z\u0131n, hak edildi\u011fi ay\u0131n prime esas kazanc\u0131na dahil edilmek suretiyle prime tabi tutulacakt\u0131r.<\/p>\n

4857 say\u0131l\u0131 Kanunun 59 uncu maddesinde i\u015f s\u00f6zle\u015fmesinin, herhangi bir nedenle sona ermesi halinde i\u015f\u00e7inin hak kazan\u0131p da kullanmad\u0131\u011f\u0131 y\u0131ll\u0131k izin s\u00fcrelerine ait \u00fccretin, s\u00f6zle\u015fmenin sona erdi\u011fi tarihteki \u00fccreti \u00fczerinden kendisine veya hak sahiplerine \u00f6denece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

Bu do\u011frultuda, sigortal\u0131lar\u0131n hak kazan\u0131p da kullanmad\u0131klar\u0131 y\u0131ll\u0131k izin s\u00fcrelerine ait \u00fccretlerin hizmet akdinin feshinden sonra \u00f6denmesi halinde, 4857 say\u0131l\u0131 Kanunun 59 uncu maddesine g\u00f6re akdin feshedildi\u011fi tarihte hak kazan\u0131ld\u0131\u011f\u0131 nazara al\u0131narak, bu nitelikteki y\u0131ll\u0131k izin s\u00fcrelerine ili\u015fkin \u00fccretler akdin feshedildi\u011fi ay\u0131n kazanc\u0131na dahil edilecektir. Akdin feshedildi\u011fi ayda \u00e7al\u0131\u015f\u0131lan g\u00fcn say\u0131s\u0131na tekab\u00fcl eden g\u00fcnl\u00fck prime esas kazanc\u0131n, prime esas g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n 7,5 kat\u0131ndan fazla olmas\u0131 halinde, a\u015fan k\u0131s\u0131m prime esas kazanca dahil edilmeyecektir.<\/p>\n

Di\u011fer yandan i\u015f akdinin ask\u0131da oldu\u011fu bir d\u00f6nemde fiili \u00e7al\u0131\u015fmas\u0131 olmayan bir sigortal\u0131ya y\u0131ll\u0131k izin \u00fccretinin \u00f6denmesi\u00a0 halinde\u00a0 y\u0131ll\u0131k izin \u00fccreti prime esas kazan\u00e7 bildirimi yap\u0131lan\u00a0 en son ay\u0131n kazanc\u0131na dahil edilecektir. Ayn\u0131 \u015fekilde istirahat nedeniyle\u00a0 i\u015f akdi ask\u0131da olan bir sigortal\u0131n\u0131n akdin ask\u0131da oldu\u011fu d\u00f6nemde hizmet akdinin feshedilmesi ve y\u0131ll\u0131k izin hakk\u0131n\u0131n da kullan\u0131lmam\u0131\u015f olmas\u0131 halinde izin\u00a0 \u00fccretinin de hizmet akdinin feshedilmesi ile birlikte \u00f6denecek olmas\u0131 nedeniyle y\u0131ll\u0131k izin \u00fccreti\u00a0 prime esas kazan\u00e7 bildirimi yap\u0131lan\u00a0 en son ay i\u00e7in verilecek\u00a0 ayl\u0131k prim ve hizmet belgesiyle tahakkuk ettirilerek prim kesilecektir.<\/p>\n

Di\u011fer taraftan,<\/p>\n

– Toplu i\u015f s\u00f6zle\u015fmeleri uyar\u0131nca veya kamu kurum ve kurulu\u015flar\u0131nda \u00e7al\u0131\u015fan ve toplu i\u015f s\u00f6zle\u015fmesi d\u0131\u015f\u0131nda kalan personel ile toplu i\u015f s\u00f6zle\u015fmesine tabi olmakla birlikte sendikalara \u00fcye olmamalar\u0131 nedeniyle \u00f6zel sekt\u00f6re ait i\u015fyerlerinde s\u00f6zle\u015fme kapsam\u0131nda bulunmayan personele geriye y\u00f6nelik olarak \u00fccret fark\u0131 \u00f6denmesine karar verilmesi halinde, s\u00f6z konusu \u00fccret farklar\u0131, ili\u015fkin olduklar\u0131 aylar\u0131n,<\/p>\n

– Toplu i\u015f s\u00f6zle\u015fmesi h\u00fck\u00fcmlerinin uyguland\u0131\u011f\u0131 i\u015fyerlerinde, bir aydan fazla istirahat alan sigortal\u0131lara, Kurumumuzca \u00f6denen ge\u00e7ici i\u015f g\u00f6remezlik \u00f6dene\u011finin yan\u0131 s\u0131ra i\u015fverenlerce de toplu i\u015f s\u00f6zle\u015fmelerine dayan\u0131larak istirahatli bulunan s\u00fcre i\u00e7in ayr\u0131ca \u00fccret \u00f6denmesi durumunda, bu \u00fccretler istirahatli bulunulan aylar\u0131n,<\/p>\n

– Kamu kurumlar\u0131nda Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar i\u00e7in mahkeme kararlar\u0131 veya idarece verilen kararlar gere\u011fince geriye y\u00f6nelik \u00fccret \u00f6denmesi halinde bu \u00fccretler ili\u015fkin olduklar\u0131 aylar\u0131n,<\/p>\n

kazanc\u0131na dahil edilerek prime tabi tutulacakt\u0131r.<\/p>\n

Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131ndaki sigortal\u0131lar y\u00f6n\u00fcnden \u00fccret d\u0131\u015f\u0131 \u00f6demelerin prime tabii tutulmas\u0131<\/strong><\/p>\n

Sigortal\u0131lar\u0131n prime esas kazan\u00e7 tutarlar\u0131n\u0131n hesaplanmas\u0131 s\u0131ras\u0131nda, \u00fccret d\u0131\u015f\u0131ndaki di\u011fer \u00f6demeler \u00f6ncelikle \u00f6dendi\u011fi ay\u0131n kazanc\u0131na dahil edilecektir.<\/p>\n

\u00dccret d\u0131\u015f\u0131nda sigortal\u0131lara \u00f6denmekte olan prim, ikramiye gibi her t\u00fcrl\u00fc \u00f6demeler, \u00f6demenin yap\u0131ld\u0131\u011f\u0131 ay\u0131n kazanc\u0131na dahil edilerek prime tabi tutulmaktad\u0131r. Ancak, s\u00f6z\u00fc ge\u00e7en \u00f6demelerin \u00fccret ile birle\u015ftirilerek prime tabi tutulmas\u0131 durumunda, baz\u0131 sigortal\u0131lar\u0131n ayl\u0131k prime esas kazan\u00e7lar\u0131 tutar\u0131, prime esas kazanc\u0131n \u00fcst s\u0131n\u0131r\u0131n\u0131 a\u015fabilmektedir.<\/p>\n

Bu durumda, sigortal\u0131lara, \u00fccretinin yan\u0131 s\u0131ra prime esas kazanca dahil edilebilecek nitelikte \u00fccret d\u0131\u015f\u0131nda \u00f6deme yap\u0131lmas\u0131 halinde, bu nitelikteki kazan\u00e7lar, prime esas g\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131n\u0131n otuz kat\u0131 a\u015f\u0131lmamak kayd\u0131yla prime tabi tutulacak, buna kar\u015f\u0131n her iki kazan\u00e7 toplam\u0131n\u0131n \u00fcst s\u0131n\u0131r\u0131 a\u015fmas\u0131 halinde, \u00fccret d\u0131\u015f\u0131ndaki \u00f6demenin \u00fcst s\u0131n\u0131r\u0131 a\u015fan k\u0131sm\u0131, Kanunun 82 nci maddesi h\u00fckm\u00fc de dikkate al\u0131narak en fazla takip eden iki ay\u0131n prime esas kazan\u00e7 tutar\u0131na dahil edilecektir.<\/p>\n

Toplu i\u015f s\u00f6zle\u015fmelerine t\u00e2bi i\u015fyerleri ile\u00a0 kamu idareleri veya yarg\u0131 mercilerince verilen kararlara istinaden, sonradan \u00f6denen \u00fccret d\u0131\u015f\u0131ndaki \u00f6demeler de yine \u00f6dendi\u011fi ay\u0131n kazanc\u0131na dahil edilecektir.<\/p>\n

Sigortal\u0131lara \u00e7e\u015fitli nedenlerle (\u00fccretsiz izin, istirahat gibi) ay i\u00e7inde \u00e7al\u0131\u015fmas\u0131n\u0131n bulunmad\u0131\u011f\u0131 ve \u00fccret \u00f6denmedi\u011fi aylarda prime esas kazanca dahil olacak nitelikte \u00fccret d\u0131\u015f\u0131nda bir \u00f6deme yap\u0131lmas\u0131 halinde, \u00fccret d\u0131\u015f\u0131ndaki bu \u00f6demeler, \u00f6demenin yap\u0131ld\u0131\u011f\u0131 ayda sigortal\u0131n\u0131n prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n bulunmamas\u0131 nedeniyle \u00f6demenin yap\u0131ld\u0131\u011f\u0131 tarihi takip eden iki ay\u0131 ge\u00e7memek \u00fczere ilgili aylar\u0131n prime esas kazanc\u0131na dahil edilecektir. Ancak \u00f6demenin yap\u0131ld\u0131\u011f\u0131 tarihi takip eden iki ayda da \u00fccret \u00f6demesine hak kazan\u0131lmad\u0131\u011f\u0131 durumlarda, \u00fccret d\u0131\u015f\u0131ndaki bu \u00f6demeler prime esas kazanca dahil edilemeyecektir.<\/p>\n

Di\u011fer taraftan, toplu i\u015f s\u00f6zle\u015fmelerine tabi i\u015fyerleri i\u015fverenlerince veya kamu idareleri veya yarg\u0131 mercilerince verilen kararlara istinaden, sonradan \u00f6denen \u00fccret d\u0131\u015f\u0131ndaki \u00f6demelerin hizmet akdinin mevcut olmad\u0131\u011f\u0131 veya ask\u0131da oldu\u011fu bir tarihte \u00f6denmesi durumunda bu \u00f6demeler 5510 say\u0131l\u0131 Kanunun 82 nci maddesi h\u00fckm\u00fcnde belirtilen prime esas kazan\u00e7 alt ve \u00fcst s\u0131n\u0131rlar\u0131 da\u00a0 nazara al\u0131nmak suretiyle prime esas kazanc\u0131n t\u00e2bi oldu\u011fu en son ay\u0131n kazanc\u0131na dahil edilecektir.<\/p>\n

Hizmet akdinin feshinin ge\u00e7ersizli\u011fi halinde yap\u0131lacak \u00f6demeler<\/strong><\/p>\n

\u0130\u015f Kanununun uyguland\u0131\u011f\u0131 otuz veya daha fazla i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131r\u0131lan i\u015fyerlerinde en az alt\u0131 ayl\u0131k k\u0131demi bulunan i\u015f\u00e7inin belirsiz s\u00fcreli i\u015f s\u00f6zle\u015fmesinin ge\u00e7erli sebep g\u00f6sterilmeden veya g\u00f6sterilen sebebin ge\u00e7erli olmad\u0131\u011f\u0131 i\u015f mahkemesince veya \u00f6zel hakem taraf\u0131ndan tespit edilerek feshin ge\u00e7ersizli\u011fine karar verilmesi halinde;<\/p>\n

\u0130\u015f\u00e7iyi ba\u015fvurusu halinde bir ay i\u00e7inde i\u015fe ba\u015flatmayan i\u015fverence i\u015f\u00e7iye \u00f6denen ve mahkeme veya \u00f6zel hakemce belirlenen en az d\u00f6rt, en \u00e7ok sekiz ayl\u0131k \u00fccreti tutar\u0131ndaki tazminat\u0131n, niteli\u011fi itibariyle \u00fccret say\u0131labilecek bir kazan\u00e7 durumunda olmamas\u0131 ve i\u015fe ba\u015flat\u0131lmayan sigortal\u0131n\u0131n sigortal\u0131l\u0131k niteli\u011finin de kalmamas\u0131 nedeniyle an\u0131lan tazminat tutar\u0131 prime tabi tutulmayacakt\u0131r.<\/p>\n

Feshin ge\u00e7ersizli\u011fine dair mahkeme veya \u00f6zel hakem karar\u0131n\u0131n kesinle\u015ftirilmesine kadar i\u015f\u00e7iye \u00e7al\u0131\u015ft\u0131r\u0131lmad\u0131\u011f\u0131 s\u00fcre i\u00e7in en \u00e7ok d\u00f6rt aya kadar do\u011fmu\u015f bulunan \u00fccret ve di\u011fer haklar\u0131n da i\u015fverenin i\u015f\u00e7iyi i\u015fe ba\u015flatmas\u0131 veya ba\u015flatmamas\u0131na bak\u0131lmaks\u0131z\u0131n \u00f6denece\u011finden, bu d\u00fczenleme ile, feshin ge\u00e7ersizli\u011fine dair karar alan i\u015f\u00e7iyi, i\u015fe ba\u015flat\u0131p ba\u015flatmama konusunda i\u015fverene verdi\u011fi inisiyatife kar\u015f\u0131l\u0131k i\u015f\u00e7iye en \u00e7ok d\u00f6rt aya kadar do\u011fmu\u015f bulunan \u00fccret ve di\u011fer haklar\u0131n\u0131n \u00f6denmesini h\u00fck\u00fcm alt\u0131na alarak korumu\u015f, s\u00f6zle\u015fmenin fesih tarihini, en \u00e7ok d\u00f6rt aya kadar ileri bir tarihe atm\u0131\u015f bulunmaktad\u0131r.<\/p>\n

Buna g\u00f6re, i\u015f\u00e7inin i\u015fe iadesi i\u00e7in kesinle\u015fen mahkeme veya \u00f6zel hakem karar\u0131n\u0131n kendisine tebli\u011finden itibaren on i\u015f g\u00fcn\u00fc i\u00e7inde i\u015fe ba\u015flamak \u00fczere ba\u015fvurmu\u015f olmas\u0131 kayd\u0131yla, i\u015fe ba\u015flat\u0131ls\u0131n veya ba\u015flat\u0131lmas\u0131n bu nitelikteki i\u015f\u00e7ilere \u00e7al\u0131\u015ft\u0131r\u0131lmayan s\u00fcre i\u00e7in \u00f6denen en \u00e7ok d\u00f6rt aya kadar \u00fccret ve di\u011fer haklar, akdin feshedildi\u011fi aydan ba\u015flan\u0131larak ilgili aylar\u0131n prime esas kazan\u00e7lar\u0131na dahil edilerek i\u015fsizlik sigortas\u0131 primi de dahil olmak \u00fczere t\u00fcm sigorta kollar\u0131na ait primler kesilecek ve bu s\u00fcreler hizmetten say\u0131lacakt\u0131r.<\/p>\n

\u00d6te yandan, i\u015f\u00e7i i\u015fe ba\u015flat\u0131ld\u0131\u011f\u0131nda bildirim s\u00fcresine ait (ihbar) \u00fccreti ile k\u0131dem tazminat\u0131 pe\u015fin olarak \u00f6denmi\u015f ise i\u015f\u00e7iye \u00f6denecek en \u00e7ok d\u00f6rt aya kadar olan \u00fccret ve di\u011fer alacaklar\u0131ndan mahsup edilece\u011finden,\u00a0 5510 say\u0131l\u0131 Kanunun de\u011fi\u015fik 80 inci maddesi uyar\u0131nca bildirim s\u00fcresine ait (ihbar) \u00fccret ile k\u0131dem tazminat\u0131n\u0131n prime tabi tutulmamas\u0131 nedeniyle i\u015f\u00e7iye i\u015fe ba\u015flat\u0131lmas\u0131 halinde \u00f6denecek en \u00e7ok d\u00f6rt aya kadar olan \u00fccret ve di\u011fer haklar\u0131 mahsup edilmemi\u015f haliyle prime tabi tutulacak ve bu s\u00fcreler prim \u00f6deme g\u00fcn say\u0131s\u0131ndan say\u0131lacakt\u0131r.<\/p>\n

Bu do\u011frultuda, 4857 say\u0131l\u0131 \u0130\u015f Kanununun 21 inci maddesi uyar\u0131nca i\u015f\u00e7iye \u00f6denecek olan en \u00e7ok d\u00f6rt aya kadar \u00fccret ve di\u011fer alacaklardan (haklardan)\u00a0 prim al\u0131narak bu s\u00fcreler prim \u00f6deme g\u00fcn say\u0131s\u0131 olarak de\u011ferlendirilecektir.<\/p>\n

Sigortal\u0131lar\u0131n idari yarg\u0131 kararlar\u0131na istinaden g\u00f6revlerine iade edilmesi \u00fczerine yap\u0131lacak i\u015flem<\/strong><\/p>\n

Anayasa ile tan\u0131nan, kamu hizmetinin gerektirdi\u011fi asli ve s\u00fcrekli g\u00f6revleri y\u00fcr\u00fctmek \u00fczere \u201cdi\u011fer kamu g\u00f6revlilerinin\u201d \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131, bu ki\u015filerin \u201catanma, g\u00f6rev, yetki, her t\u00fcrl\u00fc \u00f6zl\u00fck haklar\u0131 ile hukuki durumlar\u0131n\u0131n kanunlarla d\u00fczenlenmesi\u201d esas\u0131n\u0131n sonucu olarak baz\u0131 ki\u015filer; toplu i\u015f s\u00f6zle\u015fmesi ile istihdam edilen ve i\u015f hukuku kurallar\u0131na ba\u011fl\u0131 bulunan i\u015f\u00e7ilerden farkl\u0131 olarak idare hukuku i\u00e7inde yer almaktad\u0131rlar.<\/p>\n

Bu nedenle, baz\u0131 i\u015fyerlerinin hukuki stat\u00fcleri, hangi istihdam \u015feklinde personel \u00e7al\u0131\u015ft\u0131r\u0131laca\u011f\u0131n\u0131 belirtmekte ve bunlardan bir k\u0131sm\u0131, memur ya da i\u015f\u00e7i stat\u00fcs\u00fcnde olmayan s\u00f6zle\u015fmeli personel niteli\u011fini ta\u015f\u0131maktad\u0131r. Kamu hizmeti g\u00f6revi yapan bu durumdaki personel ile i\u015fveren aras\u0131ndaki ili\u015fkiden do\u011fan uyu\u015fmazl\u0131klar da idari yarg\u0131n\u0131n g\u00f6rev alan\u0131na girmektedir.<\/p>\n

Bu durumdaki personelin g\u00f6revlerine i\u015fverenlerince son verilmesi veya i\u015ften uzakla\u015ft\u0131r\u0131lmas\u0131 \u00fczerine g\u00f6revlerine iadesi amac\u0131yla idari yarg\u0131 nezdinde a\u00e7\u0131lan davalar \u00fczerine an\u0131lan mahkemelerce y\u00fcr\u00fctmenin durdurulmas\u0131na karar verilmesi durumunda, esas hakk\u0131nda karar verilinceye kadar eski, yani idari i\u015flemin tesisinden \u00f6nceki durumun devam\u0131 sa\u011flanmaktad\u0131r. \u0130dareler bu kararlar\u0131n gereklerine g\u00f6re ve gecikmeksizin i\u015flem yapmaya veya eylemde bulunmaya mecburdur. Bu konudaki ana kural, y\u00fcr\u00fctmenin durdurulmas\u0131 karar\u0131n\u0131n geriye y\u00fcr\u00fcr bi\u00e7imde sonu\u00e7 do\u011furmas\u0131, dava konusu i\u015flemin yap\u0131ld\u0131\u011f\u0131 andan \u00f6nceki durumun geri gelmesidir.<\/p>\n

Ayn\u0131 \u015fekilde, kamu personeli durumunda olan bir kimsenin i\u015fverence g\u00f6revine son verilmesi \u00fczerine i\u015fveren (idare) aleyhine a\u00e7t\u0131\u011f\u0131 iptal davas\u0131 sonucunda mahkemece i\u015flemin iptaline karar verilmi\u015fse, idarece yap\u0131lm\u0131\u015f idari i\u015flem ve buna ba\u011fl\u0131 olarak yap\u0131lm\u0131\u015f di\u011fer i\u015flemlerin eski durumuna getirilmesi gerekmektedir.<\/p>\n

\u0130ptal davas\u0131 sonucunda iptal veya g\u00f6reve iade karar\u0131 verilmesiyle yasa gere\u011fi, ki\u015finin g\u00f6revde olmad\u0131\u011f\u0131 s\u00fcrelerdeki haklar\u0131 kendisine verilmekte, \u00fccreti \u00f6denmekte ve ki\u015finin bu idari davadan \u00f6nceki durumu i\u015fverence (idarece) sa\u011flanmaktad\u0131r.<\/p>\n

\u0130dari yarg\u0131 taraf\u0131ndan verilen kararlara istinaden sigortal\u0131lara fiilen \u00e7al\u0131\u015fmad\u0131klar\u0131 s\u00fcreler i\u00e7in \u00fccret ve benzeri nitelikte \u00f6deme yap\u0131lmas\u0131 halinde; \u00fccretler, ili\u015fkin oldu\u011fu aylara mal edilmek, \u00fccret d\u0131\u015f\u0131ndaki di\u011fer \u00f6demeler ise \u00f6dendi\u011fi ay\u0131n kazanc\u0131na dahil edilmek suretiyle prime tabi tutulacakt\u0131r.<\/p>\n

\u00d6te yandan \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

takip eden ay\u0131n 23\u2019\u00fcne kadar, Kuruma, e-sigorta kanal\u0131yla g\u00f6nderilmesi veya ka\u011f\u0131t ortam\u0131nda verilmesi halinde yasal s\u00fcresi i\u00e7inde verilmi\u015f kabul edilecektir.<\/p>\n

Ayn\u0131 \u015fekilde \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, izleyen ay\/d\u00f6nemin sonuna kadar Kuruma \u00f6denmesi halinde yasal s\u00fcresi i\u00e7inde \u00f6denmi\u015f kabul edilecektir.<\/p>\n

K\u0131smen Prime Tabi Tutulacak Kazan\u00e7lar<\/strong><\/p>\n

Yemek paralar\u0131<\/strong><\/p>\n

\u0130\u015fverenlerce, i\u015fyerinde veya m\u00fc\u015ftemilat\u0131nda yemek verilmemesi \u015fart\u0131yla, yemek bedeli ad\u0131 alt\u0131nda sigortal\u0131lara veya sigortal\u0131lar i\u00e7in \u00fc\u00e7\u00fcnc\u00fc ki\u015filere yap\u0131lan her t\u00fcrl\u00fc \u00f6demelerin, g\u00fcnl\u00fck asgari \u00fccretin Kurum Y\u00f6netim Kurulunca belirlenen oran\u0131n\u0131n fiilen \u00e7al\u0131\u015f\u0131lan g\u00fcn say\u0131s\u0131 ile \u00e7arp\u0131lmas\u0131 sonucunda bulunacak tutar\u0131n\u0131n, prime esas kazanca dahil edilmeyece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n

Sosyal G\u00fcvenlik Kurumu Y\u00f6netim Kurulu taraf\u0131ndan al\u0131nan 17.11.2022 tarihli ve 2022\/323 say\u0131l\u0131 Karar ile yemek bedeli ad\u0131 alt\u0131nda sigortal\u0131lara veya sigortal\u0131lar i\u00e7in \u00fc\u00e7\u00fcnc\u00fc ki\u015filere yap\u0131lan her t\u00fcrl\u00fc \u00f6demelerin, g\u00fcnl\u00fck asgari \u00fccretin y\u00fczde 23,65\u2019 inin prime esas kazan\u00e7tan istisna tutulmas\u0131na karar verilmi\u015ftir.<\/p>\n

Bu durumda, yemek bedeli ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar,<\/p>\n

Br\u00fct G\u00fcnl\u00fck Asgari \u00dccret x % 23,65 = (G\u00fcnl\u00fck \u0130stisna Tutar\u0131),<\/p>\n

Ay \u0130\u00e7inde Fiilen \u00c7al\u0131\u015f\u0131lan G\u00fcn Say\u0131s\u0131 x G\u00fcnl\u00fck \u0130stisna Tutar\u0131 = Ayl\u0131k \u0130stisna Tutar\u0131,<\/p>\n

\u00d6denen Yemek Bedeli – \u0130stisna Tutar\u0131 = Prime Esas Kazanca Dahil Edilecek Yemek Bedeli,<\/p>\n

form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacakt\u0131r.<\/p>\n

\u00c7ocuk zamm\u0131 (yard\u0131m\u0131)<\/strong><\/p>\n

Sigortal\u0131n\u0131n hizmet akdinin devam etmesi \u015fart\u0131yla ve fiilen \u00e7al\u0131\u015fmas\u0131n\u0131n olup olmad\u0131\u011f\u0131 \u00fczerinde durulmaks\u0131z\u0131n sigortal\u0131 veya iste\u011fe ba\u011fl\u0131 sigortal\u0131 say\u0131lmayan, kendi sigortal\u0131l\u0131\u011f\u0131 nedeniyle gelir veya ayl\u0131k ba\u011flanmam\u0131\u015f olan \u00e7ocuklar\u0131ndan 18 ya\u015f\u0131n\u0131, lise ve dengi \u00f6\u011frenim veya 5\/6\/1986 tarihli ve 3308 say\u0131l\u0131 Meslek\u00ee E\u011fitimi Kanununda belirtilen aday \u00e7\u0131rak, \u00e7\u0131rak ya da i\u015fletmelerde meslek\u00ee e\u011fitim g\u00f6rmesi halinde 20 ya\u015f\u0131n\u0131, y\u00fcksek \u00f6\u011frenim g\u00f6rmesi halinde 25 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f ve evli olmayan \u00e7ocuklar\u0131 ile ya\u015f\u0131na bak\u0131lmaks\u0131z\u0131n Kanuna g\u00f6re mal\u00fbl oldu\u011fu tespit edilen evli olmayan \u00e7ocuklar\u0131ndan en fazla iki \u00e7ocuk (iki \u00e7ocuk dahil) i\u00e7in \u00e7ocuk zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerin, \u00e7ocuk ba\u015f\u0131na 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in belirlenen ayl\u0131k asgari \u00fccretin %2’si, 657 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (C) bendi kapsam\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar\u0131n ayn\u0131 \u015fartlar\u0131 haiz her bir \u00e7ocu\u011fu i\u00e7in % 4\u2019\u00fc oran\u0131ndaki tutar\u0131,<\/p>\n

ayl\u0131k prime esas kazan\u00e7lar\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacakt\u0131r.<\/p>\n

Br\u00fct Ayl\u0131k Asgari \u00dccret X%2=Ayl\u0131k \u0130stisna Tutar\u0131 (Tek \u00e7ocuk i\u00e7in)<\/p>\n

Ayl\u0131k \u0130stisna Tutar\u0131 (Tek \u00c7ocuk i\u00e7in) X \u00c7ocuk Say\u0131s\u0131 (\u0130ki \u00e7ocu\u011fa kadar) = \u0130stisna Tutar\u0131<\/p>\n

\u00d6denen \u00c7ocuk Zamm\u0131- \u0130stisna Tutar\u0131: Prime Esas Kazanca Dahil Edilecek \u00c7ocuk Zamm\u0131<\/p>\n

Aile zamm\u0131 (Yard\u0131m\u0131)<\/strong><\/p>\n

Sigortal\u0131lara aile zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lacak \u00f6demelerin, sigortal\u0131n\u0131n hizmet akdinin devam etmesi \u015fart\u0131yla fiilen \u00e7al\u0131\u015fmas\u0131n\u0131n olup olmad\u0131\u011f\u0131 \u00fczerinde durulmaks\u0131z\u0131n, sigortal\u0131n\u0131n e\u015finin Kanuna tabi zorunlu sigortal\u0131 olmay\u0131 gerektirecek \u015fekilde \u00e7al\u0131\u015fmamas\u0131 ve Kurumdan gelir veyahut ayl\u0131k almamas\u0131 durumunda, 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in belirlenen ayl\u0131k asgari \u00fccretin %10’u, \u00a0657 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (C) bendi kapsam\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar\u0131n ayn\u0131 \u015fartlar\u0131 haiz e\u015fi i\u00e7in\u00a0 % 20\u2019si oran\u0131ndaki tutar ayl\u0131k prime esas kazan\u00e7lar\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacakt\u0131r.<\/p>\n

Br\u00fct Ayl\u0131k Asgari \u00dccret X\u00a0 % 10 = \u0130stisna Tutar\u0131,<\/p>\n

\u00d6denen Aile Zamm\u0131 \u2013 \u0130stisna Tutar\u0131 = Prime Esas Kazanca Dahil Edilecek Aile Zamm\u0131,<\/p>\n

Form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacakt\u0131r.<\/p>\n

\u00d6zel sa\u011fl\u0131k sigortalar\u0131na ve bireysel emeklilik sistemine \u00f6denen ve ayl\u0131k toplam\u0131 asgar\u00ee \u00fccretin % 30’unu ge\u00e7meyen \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi ve bireysel emeklilik katk\u0131 paylar\u0131 tutarlar\u0131<\/strong><\/p>\n

Sigortal\u0131 ad\u0131na ay i\u00e7inde \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi ve bireysel emeklilik katk\u0131 pay\u0131 ad\u0131 alt\u0131nda i\u015fverence yap\u0131lan \u00f6demeler toplam\u0131n\u0131n ayl\u0131k asgari \u00fccretin % 30\u2019una isabet eden k\u0131sm\u0131 prime esas kazanca dahil edilmeyecek, kalan tutar ise \u00f6dendi\u011fi ay\u0131n prime esas kazanc\u0131na dahil edilecektir.<\/p>\n

\u00d6zel sa\u011fl\u0131k sigortas\u0131 primi ve bireysel emeklilik katk\u0131 pay\u0131 ad\u0131 alt\u0131nda i\u015fverenlerce yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar;<\/p>\n

Br\u00fct Ayl\u0131k Asgari \u00dccret\u00a0 X\u00a0 % 30 = \u0130stisna Tutar\u0131,<\/p>\n

\u00d6zel Sa\u011fl\u0131k Sigortas\u0131 Primi + Bireysel Emeklilik Katk\u0131 Pay\u0131 \u2013 \u0130stisna Tutar\u0131 = Prime Esas Kazanca Dahil Edilecek \u00d6zel Sa\u011fl\u0131k Sigortas\u0131 Primi ve Bireysel Emeklilik Katk\u0131 Pay\u0131 Tutar\u0131,<\/p>\n

Form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacakt\u0131r.<\/p>\n

Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131ndaki sigortal\u0131lar y\u00f6n\u00fcnden prime tabi tutulmayacak kazan\u00e7lar\u00a0\u00a0\u00a0\u00a0<\/strong><\/p>\n

Ayni yard\u0131mlar<\/strong><\/p>\n

\u0130\u015fverenlerce sigortal\u0131lara ayni (mal) olarak yap\u0131lan yard\u0131mlar, tutarlar\u0131 \u00fczerinde durulmaks\u0131z\u0131n, prime esas kazan\u00e7lara dahil edilmeyecektir. Ancak, ayni yard\u0131mlar\u0131n sigortal\u0131lara nakden \u00f6denmesi halinde (\u00f6rne\u011fin ya\u011f paras\u0131, un paras\u0131, ayakkab\u0131 paras\u0131, giyim yard\u0131m\u0131 gibi) prime tabi tutulmas\u0131 gerekmektedir.<\/p>\n

\u00d6l\u00fcm, do\u011fum ve evlenme yard\u0131mlar\u0131<\/strong><\/p>\n

\u00d6l\u00fcm, do\u011fum ve evlenme hallerinde i\u015fverenlerince sigortal\u0131lara\u00a0 yap\u0131lan nakdi yard\u0131mlar, miktar\u0131 ne olursa olsun\u00a0 prime esas kazan\u00e7lar\u0131n hesab\u0131nda dikkate al\u0131nmayacakt\u0131r.<\/p>\n

Sigortal\u0131n\u0131n anne ve babas\u0131, e\u015fi veya \u00e7ocu\u011funun \u00f6l\u00fcm\u00fc halinde sigortal\u0131ya verilen \u00f6l\u00fcm yard\u0131m\u0131 ile sigortal\u0131n\u0131n evlenmesi veya \u00e7ocu\u011funun olmas\u0131 halinde i\u015fveren taraf\u0131ndan yap\u0131lan do\u011fum ve evlenme yard\u0131mlar\u0131 prime esas kazan\u00e7lar\u0131n hesab\u0131na dahil edilmeyecektir.<\/p>\n

G\u00f6rev yolluklar\u0131<\/strong><\/p>\n

6245 say\u0131l\u0131 Harc\u0131rah Kanununun 3 \u00fcnc\u00fc maddesinde belirtilen yol masraf\u0131, g\u00fcndelik, aile masraf\u0131 ve yer de\u011fi\u015ftirme masraf\u0131 niteli\u011finde yap\u0131lan \u00f6demeler yolluk kapsam\u0131ndad\u0131r.<\/p>\n

Bu bak\u0131mdan, sigortal\u0131lara bireysel i\u015f s\u00f6zle\u015fmesine veya toplu s\u00f6zle\u015fmeye dayan\u0131larak ve i\u015fveren taraf\u0131ndan sigortal\u0131n\u0131n ge\u00e7ici bir g\u00f6revle ba\u015fka yere g\u00f6nderilmesi veya g\u00f6rev yerini de\u011fi\u015ftirmesi dolay\u0131s\u0131yla verilen ve yolluk kavram\u0131na giren \u00f6demeler prime esas kazanca dahil edilmeyecektir.<\/p>\n

1\/9\/2012 tarihli 28398 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren \u0130\u015fveren Uygulama Tebli\u011finin 7.8-Prime Tabi Tutulmayacak Kazan\u00e7lar\u201d ba\u015fl\u0131kl\u0131 maddesinin \u201c7.8.3-G\u00f6rev Yolluklar\u0131\u201d ba\u015fl\u0131kl\u0131 alt maddesinde yap\u0131lan a\u00e7\u0131klamada 6245 say\u0131l\u0131 Harc\u0131rah Kanununa at\u0131fta bulunulmu\u015f ise de yap\u0131lan at\u0131f, g\u00f6rev yollu\u011fu kavram\u0131 kapsam\u0131na giren \u00f6demelerin neler oldu\u011funun belirtilmesinden ibaret olup,\u00a0 sigortal\u0131n\u0131n g\u00f6revli bulundu\u011fu yerden ge\u00e7ici bir g\u00f6revle ba\u015fka yerlere g\u00f6nderilmesi veya g\u00f6rev yerinin de\u011fi\u015ftirilmesi dolay\u0131s\u0131yla yol masraf\u0131, g\u00fcndelik (yevmiye), yer de\u011fi\u015ftirme masraf\u0131 olarak duruma ba\u011fl\u0131 yap\u0131lan \u00f6demelerdir ve \u201cg\u00f6rev yollu\u011fu\u201d olarak yap\u0131lan bu \u00f6demelerin belge ile kan\u0131tlanmas\u0131 halinde\u00a0 prime esas kazanca dahil edilmemesi gerekmektedir.<\/p>\n

Yol yard\u0131m\u0131 ya da yol paras\u0131 ise sigortal\u0131ya i\u015fe gidip gelebilmesinde destek olarak verilen ek bir \u00f6deme olup; s\u00f6z konusu \u00f6demenin 5510 say\u0131l\u0131 Kanunun 80 inci maddenin birinci f\u0131kras\u0131n\u0131n (c) bendinde belirtildi\u011fi \u015fekilde\u00a0 “(b) bendinde belirtilen istisnalar d\u0131\u015f\u0131nda her ne adla yap\u0131l\u0131rsa yap\u0131ls\u0131n t\u00fcm \u00f6demeler ile ayni yard\u0131m yerine ge\u00e7mek \u00fczere yap\u0131lan nakdi \u00f6demeler prime esas kazanca tabi tutulur.\u201d h\u00fckm\u00fc gere\u011fi prime esas kazanca dahil edilmesi gerekmektedir.<\/p>\n

Bu kapsamda i\u015fe gelip gitmek amac\u0131yla sigortal\u0131ya \u00f6denen yol paralar\u0131 bu kapsama al\u0131nmayacak olup bu \u00f6demelerin tamam\u0131 prime esas kazanca dahil edilecektir.<\/p>\n

Di\u011fer taraftan, sigortal\u0131ya yap\u0131lan bir \u00f6demenin g\u00f6rev yollu\u011fu mahiyetinde oldu\u011funun belge ile kan\u0131tlanmas\u0131 gerekti\u011finden, bu durumu ispatlayacak g\u00f6rev yollu\u011fu ile ilgili evraklar\u0131n i\u015fveren taraf\u0131ndan muhafaza edilmesi ve Kurumumuzca istenildi\u011finde ibraz edilmesi gerekmektedir.<\/p>\n

Seyyar g\u00f6rev tazminat\u0131, k\u0131dem tazminat\u0131, i\u015f sonu tazminat\u0131 veya k\u0131dem tazminat\u0131 mahiyetindeki toplu \u00f6demeler ve ke\u015fif \u00fccreti<\/strong><\/p>\n

6245 say\u0131l\u0131 Kanunun 1 inci maddesinde say\u0131lan daire ve m\u00fcesseselerde \u00e7al\u0131\u015fan sigortal\u0131lardan, arazi \u00fczerinde seyyar olarak vazife g\u00f6ren i\u015f\u00e7ilere ilgililerin belediye hudutlar\u0131 haricinde ve belirli bir g\u00f6rev sahas\u0131 dahilinde, seyyar olarak yapt\u0131klar\u0131 vazifenin gerektirdi\u011fi masraflar\u0131n kar\u015f\u0131l\u0131\u011f\u0131n\u0131 te\u015fkil etmek \u00fczere 6245 say\u0131l\u0131 Kanunun 49 uncu maddesine g\u00f6re \u00f6denen seyyar g\u00f6rev tazminat\u0131, sigorta primine esas kazanca dahil edilmeyecektir.<\/p>\n

\u0130\u015f akdinin feshi veya \u00e7e\u015fitli sebeplerle i\u015ften ayr\u0131lan i\u015f\u00e7ilere i\u015fveren taraf\u0131ndan bir defaya mahsus olmak \u00fczere \u00f6denen k\u0131dem tazminat\u0131, i\u015f sonu tazminat\u0131 veya k\u0131dem tazminat\u0131 mahiyetindeki toplu \u00f6demeler ve ke\u015fif \u00fccreti; prime esas kazanc\u0131n hesaplanmas\u0131 s\u0131ras\u0131nda dikkate al\u0131nmayacakt\u0131r.<\/p>\n

Ancak,\u00a0 yukar\u0131da belirtilen \u00f6demeleri kan\u0131tlay\u0131c\u0131 nitelikteki belgeler, gerekti\u011finde denetim elemanlar\u0131na ibraz edilecektir.<\/p>\n

\u0130hbar tazminat\u0131<\/strong><\/p>\n

4857 say\u0131l\u0131 Kanunun 17 nci maddesinde, belirsiz s\u00fcreli i\u015f s\u00f6zle\u015fmelerinin feshinden \u00f6nce durumun di\u011fer tarafa bildirilmesi gerekti\u011fi, i\u015f\u00e7inin k\u0131demine g\u00f6re de\u011fi\u015fen s\u00fcreler sonunda i\u015f s\u00f6zle\u015fmesinin feshedilmi\u015f say\u0131laca\u011f\u0131, bildirim \u015fart\u0131na uymayan taraf\u0131n, bildirim s\u00fcresine ili\u015fkin \u00fccret tutar\u0131nda tazminat\u0131 (ihbar tazminat\u0131) \u00f6demek zorunda oldu\u011fu belirtilmi\u015ftir. Bu durumda sigortal\u0131n\u0131n i\u015fyeri ile hukuki ili\u015fkisi i\u015f s\u00f6zle\u015fmesinin feshi ile sona ermi\u015f oldu\u011fundan, \u00f6denen tazminat, \u00fccret niteli\u011finde olmad\u0131\u011f\u0131 i\u00e7in prime esas kazanca da dahil edilemeyecektir.<\/p>\n

Ayr\u0131ca, i\u015fverenin bildirim \u015fart\u0131na uymamas\u0131 veya bildirim s\u00fcresine ait \u00fccreti pe\u015fin \u00f6deyerek s\u00f6zle\u015fmeyi feshetmesi, 4857 say\u0131l\u0131 \u0130\u015f Kanununun 18, 19, 20 ve 21 inci maddeleri h\u00fck\u00fcmlerinin uygulanmas\u0131na engel te\u015fkil etmeyece\u011finden, \u0130\u015f Kanununun 18 inci maddesinin birinci f\u0131kras\u0131 uyar\u0131nca, 18, 19, 20 ve 21 inci maddelerinin uygulama alan\u0131 d\u0131\u015f\u0131nda kalan i\u015f\u00e7ilerin i\u015f s\u00f6zle\u015fmesinin, fesih hakk\u0131n\u0131n k\u00f6t\u00fcye kullan\u0131larak sona erdirildi\u011fi durumlarda i\u015f\u00e7iye bildirim s\u00fcresinin \u00fc\u00e7 kat\u0131 tutar\u0131nda tazminat \u00f6denmesi gerekmektedir. Bu durumda da i\u015f\u00e7inin i\u015fyeri ile olan hukuki ba\u011f\u0131, i\u015f s\u00f6zle\u015fmesinin feshi ile sona erdi\u011finden, i\u015f\u00e7iye \u00f6denen k\u00f6t\u00fc niyet tazminat\u0131 prime esas kazanca da dahil edilemeyecektir.<\/p>\n

Ancak, i\u015f\u00e7iye bildirim s\u00fcresince i\u015f aramas\u0131 i\u00e7in belli bir s\u00fcre izin verilmesi \u0130\u015f Kanununun gere\u011fi olup, bu s\u00fcre zarf\u0131nda i\u015f\u00e7i-i\u015fveren aras\u0131ndaki hukuki ba\u011f sona ermedi\u011finden bildirim s\u00fcresi i\u00e7inde i\u015f\u00e7inin ald\u0131\u011f\u0131 \u00fccretler prime esas kazanca da dahil edilecektir.<\/p>\n

Ayn\u0131 \u015fekilde 4857 say\u0131l\u0131 Kanun d\u0131\u015f\u0131nda 6098 say\u0131l\u0131 Bor\u00e7lar Kanunu ve di\u011fer Kanunlara tabi \u00e7al\u0131\u015fanlara kendi mevzuatlar\u0131nda yer alan d\u00fczenlemeleri uyar\u0131nca yap\u0131lacak benzer nitelikteki ihbar tazminat\u0131 \u00f6demeleri de \u00fccret niteli\u011finde olmad\u0131\u011f\u0131 i\u00e7in prime esas kazanca\u00a0 dahil edilemeyecektir. Ancak bu Kanunlara g\u00f6re\u00a0 i\u015f\u00e7iye bildirim s\u00fcresince i\u015f aramas\u0131 i\u00e7in belli bir s\u00fcre izin verilmesi ve\u00a0 bu s\u00fcre zarf\u0131nda i\u015f\u00e7i-i\u015fveren aras\u0131ndaki hukuki ba\u011f sona ermedi\u011finden bildirim s\u00fcresi i\u00e7inde i\u015f\u00e7inin ald\u0131\u011f\u0131 \u00fccretler prime esas kazanca da dahil edilecektir.<\/p>\n

Kasa tazminat\u0131 (Mali sorumluluk tazminat\u0131)<\/strong><\/p>\n

\u0130\u015fyerlerinde para veya k\u0131ymetli evrak ya da e\u015fya muhafazas\u0131 ile g\u00f6revli bulunan sigortal\u0131lara muhtemel a\u00e7\u0131klar\u0131 kapatmak amac\u0131yla i\u015fverenler taraf\u0131ndan \u00f6denen kasa tazminatlar\u0131, \u00fccret niteli\u011finde say\u0131lamayaca\u011f\u0131ndan, prime esas kazan\u00e7tan istisna tutulmas\u0131 gerekmektedir.<\/p>\n

Ancak,\u00a0 kasa tazminat\u0131 niteli\u011finde olan \u00f6demelerin para ve k\u0131ymetli evrak veyahut e\u015fya muhafazas\u0131 ile g\u00f6revli bulunan sigortal\u0131ya \u00f6denmesi gerekti\u011finden, bu t\u00fcr sorumlulu\u011fu bulunmayan sigortal\u0131lara bu nitelikte bir \u00f6demenin yap\u0131lmas\u0131 halinde s\u00f6z konusu \u00f6demeler prime esas kazanca dahil edilecektir.<\/p>\n

Kanunda istisna olarak say\u0131lmayan di\u011fer \u00f6demeler<\/strong><\/p>\n

5510 say\u0131l\u0131 Kanunun de\u011fi\u015fik 80 inci maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendinde, (b) bendinde belirtilen istisnalar d\u0131\u015f\u0131nda her ne adla yap\u0131l\u0131rsa yap\u0131ls\u0131n t\u00fcm \u00f6demelerin prime tabi tutulaca\u011f\u0131 ve di\u011fer kanunlardaki prime tabi tutulmamas\u0131 gerekti\u011fine dair muafiyet ve istisnalar\u0131n 5510 say\u0131l\u0131 Kanunun uygulanmas\u0131nda dikkate al\u0131nmayaca\u011f\u0131 \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fcnden, sigortal\u0131lara yakacak, temizlik, ayd\u0131nlatma ve benzeri nitelikte yap\u0131lan giderler yahut tahsil veya mesken yard\u0131m\u0131 gibi kanunda ismen say\u0131lmayan bu t\u00fcr \u00f6demelerin tamam\u0131, (\u00f6deme her ne adla yap\u0131l\u0131rsa yap\u0131ls\u0131n) \u00f6dendi\u011fi ay\u0131n kazanc\u0131na ilave edilmek suretiyle prime tabi tutulacakt\u0131r.<\/p>\n

\u00d6te yandan, Kanundaki \u201cdi\u011fer kanunlardaki prime tabi tutulmamas\u0131 gerekti\u011fine dair muafiyet ve istisnalar\u0131n 5510 say\u0131l\u0131 Kanunun uygulanmas\u0131nda dikkate al\u0131nmayaca\u011f\u0131 \u201ch\u00fckm\u00fcne\u00a0 istinaden 6772 say\u0131l\u0131 \u201cDevlet ve Ona Ba\u011fl\u0131 M\u00fcesseselerde \u00c7al\u0131\u015fan \u0130\u015f\u00e7ilere \u0130lave Tediye Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u201da istinaden \u00f6denmekte olan ikramiyeler prime tabi tutulaca\u011f\u0131 gibi, \u0130\u015f Kanununun 61 inci maddesindeki istisnai h\u00fck\u00fcm \u00fczerinde durulmaks\u0131z\u0131n y\u0131ll\u0131k izin \u00fccretlerinin tamam\u0131 da sigorta ve genel sa\u011fl\u0131k sigortas\u0131 primine esas kazan\u00e7lara dahil edilecektir.<\/p>\n

\u201c2022 y\u0131l\u0131 Prime esas kazan\u00e7lar\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131 ile baz\u0131 i\u015flemlere esas tutarlar<\/strong><\/p>\n

\u00a0Al\u0131nacak prim ve verilecek \u00f6deneklerin hesab\u0131na esas tutulan g\u00fcnl\u00fck kazanc\u0131n alt s\u0131n\u0131r\u0131, sigortal\u0131lar\u0131n ya\u015flar\u0131na uygun asgar\u00ee \u00fccretin otuzda biri, \u00fcst s\u0131n\u0131r\u0131 ise 16 ya\u015f\u0131ndan b\u00fcy\u00fck sigortal\u0131lar\u0131n g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n 7,5 kat\u0131, ancak sosyal g\u00fcvenlik s\u00f6zle\u015fmesi olmayan \u00fclkelerde i\u015f \u00fcstlenen i\u015fverenlerce yurt d\u0131\u015f\u0131ndaki i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131r\u0131lmak \u00fczere g\u00f6t\u00fcr\u00fclen T\u00fcrk i\u015f\u00e7ileri i\u00e7in 3 kat\u0131d\u0131r.<\/p>\n

G\u00fcnl\u00fck kazan\u00e7lar\u0131 alt s\u0131n\u0131r\u0131n alt\u0131nda olan sigortal\u0131lar ile \u00fccretsiz \u00e7al\u0131\u015fan sigortal\u0131lar\u0131n g\u00fcnl\u00fck kazan\u00e7lar\u0131 alt s\u0131n\u0131r \u00fczerinden, g\u00fcnl\u00fck kazan\u00e7lar\u0131 \u00fcst s\u0131n\u0131rdan fazla olan sigortal\u0131lar\u0131n g\u00fcnl\u00fck kazan\u00e7lar\u0131 da \u00fcst s\u0131n\u0131r \u00fczerinden hesaplan\u0131r.<\/p>\n

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

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

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

1\/1\/2023 ila 31\/12\/2023 tarihleri aras\u0131nda sigorta primine esas;<\/strong><\/p>\n

G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131 : 333,60 TL<\/p>\n

Ayl\u0131k kazan\u00e7 alt s\u0131n\u0131r\u0131 : 10.008,00 TL<\/p>\n

G\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 : 2.502,00 TL<\/p>\n

Ayl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 : 75.060,00 TL<\/p>\n

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

15\/12\/2022 – 14\/1\/2023 d\u00f6neminde sigorta primine esas kazan\u00e7 alt s\u0131n\u0131r\u0131;<\/strong><\/p>\n

2022 y\u0131l\u0131 Aral\u0131k ay\u0131n\u0131n ikinci yar\u0131s\u0131 i\u00e7in: 215,70 TL x 16 g\u00fcn = 3.451,20 TL<\/p>\n

2023 y\u0131l\u0131 Ocak ay\u0131n\u0131n ilk yar\u0131s\u0131 i\u00e7in: 333,60 TL x 14 g\u00fcn = 4.670,40 TL<\/p>\n

15\/12\/2022-14\/1\/2023 devresi i\u00e7in: 3.451,20 TL + 4.670,40 TL = 8.121,60 TL<\/p>\n

15\/12\/2022 – 14\/1\/2023 d\u00f6neminde sigorta primine esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131;<\/strong><\/p>\n

2022 y\u0131l\u0131 Aral\u0131k ay\u0131n\u0131n ikinci yar\u0131s\u0131 i\u00e7in: 1.617,75 TL x 16 g\u00fcn = 25.884,00 TL<\/p>\n

2023 y\u0131l\u0131 Ocak ay\u0131n\u0131n ilk yar\u0131s\u0131 i\u00e7in: 2.502,00 TL x 14 g\u00fcn = 35.028,00 TL<\/p>\n

15\/12\/2022 – 14\/1\/2023 devresi i\u00e7in: 25.884,00 TL + 35.028,00 TL= 60.912,00 TL<\/p>\n

15\/1\/2023 ila 14\/12\/2023 tarihleri aras\u0131nda sigorta primine esas;<\/strong><\/p>\n

Ayl\u0131k kazan\u00e7 alt s\u0131n\u0131r\u0131 : 10.008,00 TL<\/p>\n

Ayl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 : 75.060,00 TL<\/p>\n

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

3308 say\u0131l\u0131 Mesleki E\u011fitim Kanununun 25 inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca; aday \u00e7\u0131rak, \u00e7\u0131raklar, i\u015fletmelerde mesleki e\u011fitim g\u00f6ren \u00f6\u011frenciler ile mesleki ve teknik orta\u00f6\u011fretim okul ve kurumlar\u0131nda okumakta iken staja, tamamlay\u0131c\u0131 e\u011fitime veya alan e\u011fitimine tabi tutulan \u00f6\u011frencilerin sigorta primleri, asgari \u00fccretin y\u00fczde ellisi \u00fczerinden hesaplanmaktad\u0131r.<\/p>\n

Buna g\u00f6re, bu kapsamda yer alan \u00e7\u0131rak ve \u00f6\u011frencilerin prime esas kazan\u00e7lar\u0131;<\/p>\n

a) Ayl\u0131k prim ve hizmet belgelerini ay\u0131n 1\u2019i ila 30\u2019u aras\u0131nda d\u00fczenleyenler i\u00e7in;<\/strong><\/p>\n

1\/1\/2023 ila 31\/12\/2023 tarihleri aras\u0131nda;<\/strong><\/p>\n

G\u00fcnl\u00fck kazan\u00e7 tutar\u0131 : 166,80 TL<\/p>\n

Ayl\u0131k kazan\u00e7 tutar\u0131 : 5.004,00 TL<\/p>\n

b) Ayl\u0131k prim ve hizmet belgelerini ay\u0131n 15\u2019i ila takip eden ay\u0131n 14\u2019\u00fc aras\u0131nda d\u00fczenleyenler i\u00e7in;<\/strong><\/p>\n

15\/12\/2022 – 14\/1\/2023 d\u00f6nemi i\u00e7in;<\/strong><\/p>\n

2022 y\u0131l\u0131 Aral\u0131k ay\u0131 g\u00fcnl\u00fck kazan\u00e7 tutar\u0131: 215,70 TL x %50 = 107,85 TL<\/p>\n

2023 y\u0131l\u0131 Ocak ay\u0131 g\u00fcnl\u00fck kazan\u00e7 tutar\u0131: 333,60 TL x %50 = 166,80 TL<\/p>\n

2022 y\u0131l\u0131 Aral\u0131k ay\u0131n\u0131n ikinci yar\u0131s\u0131 i\u00e7in: 107,85 TL x 16 g\u00fcn = 1.725,60 TL<\/p>\n

2023 y\u0131l\u0131 Ocak ay\u0131n\u0131n ilk yar\u0131s\u0131 i\u00e7in : 166,80 TL x 14 g\u00fcn = 2.335,20 TL<\/p>\n

15\/12\/2022 – 14\/1\/2023 devresi i\u00e7in : 1.725,60 TL + 2.335,20 TL = 4.060,80 TL<\/p>\n

15\/1\/2023 ila 14\/12\/2023 tarihleri aras\u0131nda sigorta primine esas;<\/strong><\/p>\n

G\u00fcnl\u00fck kazan\u00e7 tutar\u0131 : 166,80 TL<\/p>\n

Ayl\u0131k kazan\u00e7 tutar\u0131 : 5.004,00 TL<\/p>\n

1.3- Y\u00fcksek\u00f6\u011frenimleri s\u0131ras\u0131nda staja tabi tutulan \u00f6\u011frenciler, k\u0131smi zamanl\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lan \u00f6\u011frenciler ile bursiyer ve kursiyerler i\u00e7in;<\/strong><\/p>\n

Y\u00fcksek\u00f6\u011frenimleri s\u0131ras\u0131nda staja tabi tutulan \u00f6\u011frenciler, kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan desteklenen projelerde g\u00f6revli bursiyerler ve 2547 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 5510 say\u0131l\u0131 Kanunun 82 nci maddesine g\u00f6re belirlenen g\u00fcnl\u00fck prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n otuz kat\u0131ndan fazla olmayanlar ile T\u00fcrkiye \u0130\u015f Kurumu taraf\u0131ndan d\u00fczenlenen meslek edindirme, geli\u015ftirme ve de\u011fi\u015ftirme e\u011fitimine kat\u0131lan kursiyerlerin sigorta primleri, prime esas g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00fczerinden hesaplanmaktad\u0131r.<\/p>\n

Buna g\u00f6re, bu kapsamda yer alan \u00f6\u011frenci, bursiyer ve kursiyerlerin prime esas kazan\u00e7lar\u0131;<\/p>\n

a) Ayl\u0131k prim ve hizmet belgelerini ay\u0131n 1\u2019i ila 30\u2019u aras\u0131nda d\u00fczenleyenler i\u00e7in;<\/strong><\/p>\n

1\/1\/2023 ila 31\/12\/2023 tarihleri aras\u0131nda;<\/p>\n

G\u00fcnl\u00fck kazan\u00e7 tutar\u0131 : 333,60 TL<\/p>\n

Ayl\u0131k kazan\u00e7 tutar\u0131 : 10.008,00 TL<\/p>\n

b) Ayl\u0131k prim ve hizmet belgelerini ay\u0131n 15\u2019i ila takip eden ay\u0131n 14\u2019\u00fc aras\u0131nda d\u00fczenleyenler\u00a0<\/strong><\/p>\n

15\/12\/2022 – 14\/1\/2023 d\u00f6neminde sigorta primine esas kazan\u00e7 alt s\u0131n\u0131r\u0131;<\/strong><\/p>\n

2022 y\u0131l\u0131 Aral\u0131k ay\u0131n\u0131n ikinci yar\u0131s\u0131 i\u00e7in: 215,70 TL x 16 g\u00fcn = 3.451,20 TL<\/p>\n

2023 y\u0131l\u0131 Ocak ay\u0131n\u0131n ilk yar\u0131s\u0131 i\u00e7in : 333,60 TL x 14 g\u00fcn = 4.670,40 TL<\/p>\n

15\/12\/2022-14\/1\/2023 devresi i\u00e7in : 3.451,20 TL + 4.670,40 TL = 8.121,60 TL<\/p>\n

15\/1\/2023 ila 14\/12\/2023 tarihleri aras\u0131nda sigorta primine esas;<\/strong><\/p>\n

G\u00fcnl\u00fck kazan\u00e7 tutar\u0131 : 333,60 TL<\/p>\n

Ayl\u0131k kazan\u00e7 tutar\u0131 : 10.008,00 TL<\/p>\n

1.4- Prime esas kazan\u00e7lardan istisna tutulacak yemek paras\u0131, \u00e7ocuk zamm\u0131 ve aile zamm\u0131 (yard\u0131m\u0131) tutarlar\u0131;<\/strong><\/p>\n

5510 Say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendine tabi sigortal\u0131lar\u0131n;<\/p>\n

\u2013 Yemek paras\u0131:<\/strong><\/p>\n

1\/1\/2023 ila 31\/12\/2023 tarihleri aras\u0131nda; 333,60 TL x % 23,65 = 78,90 TL (*)<\/p>\n

\u2013 \u00c7ocuk zamm\u0131:<\/strong><\/p>\n

1\/1\/2023 ila 31\/12\/2023 tarihleri aras\u0131nda; 10.008,00 TL x % 2 = 200,16 TL (Ayl\u0131k)<\/p>\n

\u2013 Aile zamm\u0131 (yard\u0131m\u0131):<\/strong><\/p>\n

1\/1\/2023 ila 31\/12\/2023 tarihleri aras\u0131nda; 10.008,00 TL x %10 = 1.000,80 TL (Ayl\u0131k) tutar\u0131ndaki kazan\u00e7lar\u0131, prime esas kazanca dahil edilmeyecektir.<\/p>\n

1.5- Sosyal G\u00fcvenlik S\u00f6zle\u015fmesi Olmayan \u00dclkelerde \u0130\u015f \u00dcstlenen \u0130\u015fverenlerce Yurt D\u0131\u015f\u0131ndaki \u0130\u015fyerlerinde \u00c7al\u0131\u015ft\u0131r\u0131lmak \u00dczere G\u00f6t\u00fcr\u00fclen Sigortal\u0131lar i\u00e7in;<\/strong><\/p>\n

5510 say\u0131l\u0131 Kanunun 82 nci maddesinin birinci f\u0131kras\u0131 gere\u011fince sigorta primine esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 sosyal g\u00fcvenlik s\u00f6zle\u015fmesi olmayan \u00fclkelerde i\u015f \u00fcstlenen i\u015fverenlerce yurt d\u0131\u015f\u0131ndaki i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131r\u0131lmak \u00fczere g\u00f6t\u00fcr\u00fclen T\u00fcrk i\u015f\u00e7iler i\u00e7in 3 kat\u0131 olup s\u00f6z konusu h\u00fck\u00fcm gere\u011fince sosyal g\u00fcvenlik s\u00f6zle\u015fmesi olmayan \u00fclkelerde i\u015f \u00fcstlenen i\u015fverenlerce yurt d\u0131\u015f\u0131ndaki i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131r\u0131lmak \u00fczere g\u00f6t\u00fcr\u00fclen sigortal\u0131lar\u0131n;<\/p>\n

1\/1\/2023 ila 31\/12\/2023 tarihleri aras\u0131nda;<\/strong><\/p>\n

G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131 : 333,60 TL<\/p>\n

Ayl\u0131k kazan\u00e7 alt s\u0131n\u0131r\u0131 : 10.008,00 TL<\/p>\n

G\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 : 1.000,80 TL<\/p>\n

Ayl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 : 30.024,00 TL<\/p>\n

olarak uygulanacakt\u0131r.<\/p>\n

1.6- 5510 say\u0131l\u0131 Kanunun ek 9 uncu maddesi kapsam\u0131nda ev hizmetlerinde ayda 10 g\u00fcn ve \u00fczerinde sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenlerin \u00f6deyecekleri ayl\u0131k kazan\u00e7lar\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131 ile 10 g\u00fcnden az sigortal\u0131 \u00e7al\u0131\u015ft\u0131ranlar\u0131n \u00f6deyece\u011fi i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 primleri ve sigortal\u0131larca yap\u0131lacak \u00f6demeler<\/strong><\/p>\n

a) 10 g\u00fcn ve \u00fczerinde sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenler<\/strong><\/p>\n

a.1- Ev hizmetlerinde sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenin sigortal\u0131 ve i\u015fveren hissesi ile i\u015fsizlik sigortas\u0131 primi dahil<\/strong>\u00a0(5510 say\u0131l\u0131 Kanunun 81 inci maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendi ile ikinci f\u0131kras\u0131, 4447 say\u0131l\u0131 Kanunun 50 nci ve ge\u00e7ici 10 uncu maddeleri te\u015fviklerinden yararlananlar i\u00e7in yap\u0131lan indirimler hesaplamaya dahil edilmemi\u015ftir.),<\/p>\n

1\/1\/2023 ila 31\/12\/2023 tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re \u00f6deyecekleri tutar<\/strong><\/p>\n

Ayda 10 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 333,60 TL x 10 x % 37,5 = 1.251,00 TL<\/p>\n

Ayda 30 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 333,60 TL x 30 x % 37,5 = 3.753,00 TL<\/p>\n

1\/1\/2023 ila 31\/12\/2023 tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re \u00f6deyecekleri tutar<\/strong><\/p>\n

Ayda 10 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 2.502,00 TL x 10 x % 37,5 = 9.382,50 TL<\/p>\n

Ayda 30 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 2.502,00 TL x 30 x % 37,5 = 28.147,50 TL<\/p>\n

a. 2- Ev hizmetlerinde sosyal g\u00fcvenlik destek primine tabi sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenin sigortal\u0131 ve i\u015fveren hissesi dahil<\/strong><\/p>\n

1\/1\/2023 ila 31\/12\/2023 tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re \u00f6deyecekleri tutar<\/strong><\/p>\n

Ayda 10 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 333,60 TL x 10 x % 32 = 1.067,52 TL<\/p>\n

Ayda 30 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 333,60 TL x 30 x % 32 = 3.202,56 TL<\/p>\n

1\/1\/2023 ila 31\/12\/2023 tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re \u00f6deyecekleri tutar<\/strong><\/p>\n

Ayda 10 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 2.502,00 TL x 10 x % 32 = 8.006,40 TL<\/p>\n

Ayda 30 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 2.502,00 TL x 30 x % 32 = 24.019,20 TL<\/p>\n

b) 10 g\u00fcnden az sigortal\u0131 \u00e7al\u0131\u015ft\u0131ranlar ile sigortal\u0131lar y\u00f6n\u00fcnden yap\u0131lacak \u00f6demeler<\/strong><\/p>\n

b. 1- Ev hizmetlerinde ayda 10 g\u00fcnden az sigortal\u0131 \u00e7al\u0131\u015ft\u0131ranlar\u0131n \u00f6deyecekleri i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 primi,<\/strong><\/p>\n

1\/1\/2023 ila 31\/12\/2023 tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re \u00f6deyecekleri tutar<\/strong><\/p>\n

Ayda 1 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ranlar i\u00e7in 333,60 TL x % 2 = 6,67 TL (*)<\/p>\n

Ayda 9 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ranlar i\u00e7in 6,67 TL x 9 = 60,03 TL<\/p>\n

b.2- Ev hizmetlerinde ayn\u0131 i\u015fveren yan\u0131nda ayda 10 g\u00fcnden az sigortal\u0131 \u00e7al\u0131\u015fanlar\u0131n \u00f6deyecekleri malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortas\u0131 ile genel sa\u011fl\u0131k sigortas\u0131 primi,<\/strong><\/p>\n

1\/1\/2023 ila 31\/12\/2023 tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re \u00f6deyecekleri tutar<\/strong><\/p>\n

333,60 TL x 30 x % 32,5 = 3.252,60 TL”<\/p>\n","protected":false},"excerpt":{"rendered":"2023 YILI ASGAR\u0130 \u00dcCRET VE PR\u0130ME ESAS KAZAN\u00c7 TUTARI Kanunun 4 \u00fcnc\u00fc Maddesinin Birinci F\u0131kras\u0131n\u0131n (a) Bendi Kapsam\u0131ndaki Sigortal\u0131lar Y\u00f6n\u00fcnden […]","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-9509","post","type-post","status-publish","format-standard","hentry","category-pratik-bilgiler"],"_links":{"self":[{"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/posts\/9509","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/comments?post=9509"}],"version-history":[{"count":4,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/posts\/9509\/revisions"}],"predecessor-version":[{"id":10689,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/posts\/9509\/revisions\/10689"}],"wp:attachment":[{"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/media?parent=9509"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/categories?post=9509"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/tags?post=9509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}