Bilindi\u011fi gibi, 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununun 80 inci maddesinin birinci f\u0131kras\u0131nda, gerek prime tabi \u00f6demelere, gerekse prime tabi tutulmamas\u0131 gereken \u00f6demelere yer verilmi\u015f bulunmaktad\u0131r. Buna g\u00f6re,<\/p>\n
I)<\/strong>\u00a0Prime esas kazan\u00e7lar\u0131n hesab\u0131nda;<\/p>\n a) Hak edilen \u00fccretlerin,<\/p>\n b) 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 c) \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\u0131n\u0131n esas al\u0131nmas\u0131 gerekmektedir.<\/p>\n Yasa maddesinde de a\u00e7\u0131k\u00e7a g\u00f6r\u00fclece\u011fi gibi,\u00dccretlerin prime tabi tutulmas\u0131 i\u00e7in, fiili \u00e7al\u0131\u015fma kar\u015f\u0131l\u0131\u011f\u0131nda veya \u00e7al\u0131\u015fma olmaks\u0131z\u0131n, toplu i\u015f<\/p>\n s\u00f6zle\u015fmesi gibi genel d\u00fczenleyici tasarruflara dayan\u0131larak\u00a0\u00fccretin hak edilmesi<\/strong>\u00a0yeterli ve gereklidir. Ba\u015fka bir anlat\u0131mla, \u00fccretin prime tabi tutulabilmesi i\u00e7in \u00f6denmesi mecburiyeti bulunmamaktad\u0131r. Yani \u00f6denmedi\u011fi takdirde dahi prime tabi tutulmas\u0131 yasa gere\u011fidir.<\/p>\n \u00dccretler, sonraki bir tarihte \u00f6dense dahi, 80 inci maddenin ikinci f\u0131kras\u0131nda yer alan \u201c\u00dccretler\u00a0<\/em>hak edildikleri aya mal edilmek suretiyle prime tabi tutulur.\u201d\u00a0<\/em>h\u00fckm\u00fcne istinaden\u00a0\u00a0<\/em>ili\u015fkin oldu\u011fu ay kazanc\u0131 olarak de\u011ferlendirilecektir.\u00a0<\/strong>\u00d6rne\u011fin, Haziran ay\u0131 \u00fccreti, finansman s\u0131k\u0131nt\u0131s\u0131 nedeniyle A\u011fustos ay\u0131nda \u00f6dense bile, Haziran ay\u0131 i\u00e7in d\u00fczenlenecek olan ve 23 Temmuz\u2019a kadar verilmesi gereken ayl\u0131k prim ve hizmet belgesine dahil edilmek suretiyle prime tabi tutulacakt\u0131r.<\/p>\n -Baz\u0131 i\u015fyerlerinde uygulanan toplu i\u015f s\u00f6zle\u015fmelerinin, s\u00fcresinin bitmesi \u00fczerine taraflar aras\u0131nda\u00a0yap\u0131lan g\u00f6r\u00fc\u015fmelerin uzamas\u0131 nedeniyle yeni d\u00f6nem s\u00f6zle\u015fme h\u00fck\u00fcmlerinin zaman\u0131nda ba\u011f\u0131tlanamad\u0131\u011f\u0131 ve bu y\u00fczden ge\u00e7mi\u015fe y\u00f6nelik olarak uyguland\u0131\u011f\u0131na s\u0131k\u00e7a rastlanmaktad\u0131r. Bu durumda,\u00a0 toplu i\u015f s\u00f6zle\u015fmesinden kaynaklanan ve geriye y\u00f6nelik olarak \u00f6denmek zorunda kal\u0131nan fark \u00fccretler, yine ili\u015fkin oldu\u011fu aylara maledilecek, ancak i\u015fverenin elinde olmamas\u0131 nedeniyle sonradan (ge\u00e7mi\u015fe y\u00f6nelik olarak) \u00f6denmek zorunda kal\u0131nan bu farklardan dolay\u0131 SGK\u2019ya idari para cezas\u0131 ve gecikme zamm\u0131 \u00f6denmemesi i\u00e7in, geriye y\u00f6nelik olarak d\u00fczenlenmesi gereken ek ayl\u0131k prim ve hizmet belgelerinin, toplu i\u015f s\u00f6zle\u015fmesinin imzaland\u0131\u011f\u0131 tarihi takip eden ay\u0131n 23 \u00fcne kadar verilmesi, muhteviyat\u0131 primlerin de takip eden ay\u0131n sonuna kadar \u00f6denmesi gerekmektedir.<\/p>\n -\u0130stirahatl\u0131 sigortal\u0131lara i\u015fverence \u00fccret \u00f6denmesi durumunda, bu \u00fccretlerden kesilecek sigorta\u00a0primlerinin, istirahat s\u00fcresinin bitti\u011fi tarihi izleyen ay\u0131n sonuna kadar SGK\u2019ya \u00f6denmesi gerekecektir.<\/p>\n -Sigortal\u0131lara i\u015fverenlerince \u00f6denen her t\u00fcrl\u00fc te\u015fvik\u00a0primi, ikramiye vb \u00f6demelerin<\/strong>\u00a0prime\u00a0tabi tutulabilmesi i\u00e7in bunlar\u0131n\u00a0sigortal\u0131lara \u00f6denmesi<\/strong>\u00a0zorunludur. Dolay\u0131s\u0131yla \u00f6nceden belli bir tarihte \u00f6denmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015f olan bir ikramiyenin \u00f6deme tarihi ge\u00e7mesine ra\u011fmen \u00f6denmemesi halinde, ortada prime tabi bir matrah s\u00f6z konusu olmayacakt\u0131r.<\/p>\n II-<\/strong>\u00a0Bilindi\u011fi \u00fczere, baz\u0131 i\u015fverenlerce sigortal\u0131lara ay i\u00e7inde hem \u00fccret, hem de \u00fccret d\u0131\u015f\u0131 \u00f6deme yap\u0131labilmektedir. Bu durumda, \u00fccret ve \u00fccret d\u0131\u015f\u0131 \u00f6demelerin toplam\u0131 kimi zaman prime esas ayl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131n\u0131 a\u015fabilmektedir. 5510 say\u0131l\u0131 Kanunun, 01.10.2008 tarihinden buyana uygulanmakta olan ikinci f\u0131kras\u0131nda yer alan,\u00a0 \u201c\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u00fccret d\u0131\u015f\u0131ndaki \u00f6demelerin,<\/strong>\u00a0yap\u0131ld\u0131\u011f\u0131 ayda \u00fcst s\u0131n\u0131r\u0131n a\u015f\u0131lmas\u0131 nedeniyle prime tabi tutulamayan k\u0131sm\u0131, \u00f6demenin yap\u0131ld\u0131\u011f\u0131 ay\u0131 takip eden aydan ba\u015flanarak iki ay\u0131 ge\u00e7memek \u00fczere \u00fcst s\u0131n\u0131r\u0131n alt\u0131nda kalan sonraki aylar\u0131n prime esas kazan\u00e7lar\u0131na il\u00e2ve edilir.\u201d\u00a0<\/em>H\u00fckm\u00fcne ra\u011fmen, bu konuda bazen yanl\u0131\u015f uygulama yap\u0131ld\u0131\u011f\u0131na rastlan\u0131lmaktad\u0131r.<\/p>\n Bu bak\u0131mdan, konunun bir \u00f6rnekle a\u00e7\u0131klanmas\u0131nda yarar g\u00f6r\u00fclmektedir.<\/p>\n 2014\/Ocak ay\u0131ndaki \u00fccreti 5.000,00 TL olan bir sigortal\u0131ya ayn\u0131 ayda\u00a0 5.000,00 TL ikramiye ve 4.000,00 TL de te\u015fvik primi \u00f6denmesi halinde, sigortal\u0131n\u0131n Ocak ay\u0131ndaki ayl\u0131k kazanc\u0131 14.000,00 TL olmaktad\u0131r. 2014\/Ocak ay\u0131nda prime esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 1071,50 X 6,5 = 6.961,50 TL oldu\u011fundan, \u00fcst s\u0131n\u0131r\u0131 a\u015fan 7.038,50 TL tutar\u0131ndaki matrah Ocak ay\u0131nda prime tabi tutulamayacakt\u0131r.<\/p>\n Bu durumda, 2014\/Ocak ay\u0131 SPEK tutar\u0131 (6.961,50 TL) \u00fcst s\u0131n\u0131r\u0131n a\u015f\u0131lmas\u0131 nedeniyle a\u015fan k\u0131s\u0131m s\u00f6z konusu ayda prime tabi tutulamayacakt\u0131r. \u00dcst s\u0131n\u0131r\u0131 a\u015fan 7.038,50 TL tutar\u0131ndaki matrah ise 2014 \u015eubat ay\u0131n\u0131n \u00fccreti olan 5.000,00 TL\u2019lik tutara eklenerek prime tabi tutulacakt\u0131r. Ancak b\u00f6yle bir hesaplama sonucunda bulunan tutar da (5.000,00 + 7.038,50 = 12.038,50) \u015eubat ay\u0131nda ge\u00e7erli olan SPEK \u00fcst s\u0131n\u0131r\u0131 yine a\u015ft\u0131\u011f\u0131ndan, \u015eubat ay\u0131ndaki SPEK tutar\u0131 yine 6.961,50 TL olacak, prime tabi tutulamayan (\u00fcst s\u0131n\u0131r\u0131 a\u015fan) 12.038,50 – 6.961,50 = 5.077,00 TL ise bu kez Mart ay\u0131n\u0131n \u00fccreti olan 5.000,00 TL\u2019ye ilave edilerek prime tabi tutulacakt\u0131r.<\/p>\n Mart ay\u0131na devreden kazan\u00e7 10.077,00 (5.000,00 + 5.077,00) olmakla birlikte, bu miktar da \u00fcst s\u0131n\u0131r\u0131 a\u015ft\u0131\u011f\u0131ndan, Mart ay\u0131ndaki SPEK tutar\u0131, yine \u00fcst s\u0131n\u0131r olan 6.961,50 TL olarak dikkate al\u0131nacakt\u0131r. Prime tabi tutulmas\u0131 m\u00fcmk\u00fcn olamayan (10.077,00 – 6.961,50 = 3.115,50 TL ise, kanunda yer alan \u201c\u00f6demenin yap\u0131ld\u0131\u011f\u0131 ay\u0131 takip eden aydan ba\u015flanarak\u00a0iki ay\u0131<\/strong>ge\u00e7memesi\u201d\u00a0<\/em>kural\u0131 nedeniyle Nisan ay\u0131ndaki \u00fccrete eklenmeyecek, dolay\u0131s\u0131yla prime tabi tutulmayacakt\u0131r.<\/p>\n \u201cDi\u011fer taraftan, sigortal\u0131lar\u0131n ay i\u00e7inde ola\u011fan \u00e7al\u0131\u015fma s\u00fcrelerine ek olarak yapt\u0131klar\u0131 fazla \u00e7al\u0131\u015fma kar\u015f\u0131l\u0131\u011f\u0131nda hak ettikleri\u00a0fazla mesai \u00fccretlerinin<\/strong>, niteli\u011fi itibariyle \u201c\u00fccret\u201d olmas\u0131, ba\u015fka bir anlat\u0131mla 80 inci maddede bahsi ge\u00e7en \u201c\u00fccret d\u0131\u015f\u0131 \u00f6deme\u201d olarak kabul edilmesinin m\u00fcmk\u00fcn bulunmamas\u0131 nedeniyle bu \u00fccretlerin,\u00a0prime esas ayl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131n\u0131n a\u015f\u0131lmas\u0131 halinde yap\u0131lacak uygulamada, takip eden aya ili\u015fkin kazan\u00e7 tutar\u0131na eklenmemesi (devredilmemesi) gerekmektedir. \u201c<\/strong><\/p>\n \u00a0<\/em><\/p>\n III- \u0130\u015e AKD\u0130N\u0130N FESH\u0130NDEN SONRA YAPILAN \u00d6DEMELER\u0130N DURUMU:<\/strong><\/p>\n \u00a0<\/em>Baz\u0131 sigortal\u0131lara,\u00a0i\u015f akdinin feshinden sonra\u00a0kullan\u0131lmayan y\u0131ll\u0131k izin \u00fccreti veya ikramiye gibi \u00f6demeler yap\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fclmektedir.<\/p>\n 5510 say\u0131l\u0131 Kanunun 80 inci maddesinin ikinci f\u0131kras\u0131nda da belirtildi\u011fi \u00fczere, bu t\u00fcr \u00f6demelerin, akdin feshedildi\u011fi ay\u0131n kazanc\u0131na ilave edilerek prime tabi tutulmas\u0131 gerekmektedir. Ancak bu konuda yap\u0131lacak i\u015flemde, prime esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131n\u0131n a\u015f\u0131lmamas\u0131 gerekti\u011fi g\u00f6zden uzak tutulmamal\u0131d\u0131r.<\/p>\n \u00d6rne\u011fin, i\u015f akdi 20 Ocak 2014 g\u00fcn\u00fc feshedilen bir sigortal\u0131n\u0131n 20 g\u00fcnl\u00fck \u00fccreti: 2.000,00 TL ve bu sigortal\u0131ya kullanmad\u0131\u011f\u0131 y\u0131ll\u0131k izin \u00fccreti olarak 2.500,00 TL ve 3.000,00 TL de ikramiye \u00f6denmesi halinde, Ocak ay\u0131ndaki kazan\u00e7 tutar\u0131 7.500,00 TL olmakla birlikte, bu tutar, 20 g\u00fcnl\u00fck \u00fcst s\u0131n\u0131r olan 4.641,00 TL nin a\u015f\u0131lmamas\u0131 gerekti\u011finden, s\u00f6z konusu sigortal\u0131n\u0131n Ocak ay\u0131ndaki SPEK tutar\u0131 4.641,00 TL olacak, a\u015fan k\u0131s\u0131m ise sonraki iki ayda hizmet akdi olmayaca\u011f\u0131ndan hi\u00e7 prime tabi tutulamayacakt\u0131r.<\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":" SGK TAVANINI A\u015eAN \u00dcCRET GEL\u0130RLER\u0130N\u0130N PR\u0130ME TAB\u0130 TUTULMASINDA D\u0130KKAT ED\u0130LECEK HUSUSLAR Bilindi\u011fi gibi, 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununun 80 inci maddesinin birinci f\u0131kras\u0131nda, gerek prime tabi \u00f6demelere, gerekse prime tabi tutulmamas\u0131 gereken \u00f6demelere yer verilmi\u015f bulunmaktad\u0131r. Buna g\u00f6re, I)\u00a0Prime esas kazan\u00e7lar\u0131n hesab\u0131nda; a) Hak edilen \u00fccretlerin, b) Prim, ikramiye ve bu […]<\/p>\n","protected":false},"author":4,"featured_media":2283,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,9],"tags":[],"class_list":["post-2630","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-logobordro","category-mikro-yazilimevi"],"_links":{"self":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2630","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/comments?post=2630"}],"version-history":[{"count":1,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2630\/revisions"}],"predecessor-version":[{"id":2631,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2630\/revisions\/2631"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media\/2283"}],"wp:attachment":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media?parent=2630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/categories?post=2630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/tags?post=2630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}