{"id":2610,"date":"2021-04-30T15:21:46","date_gmt":"2021-04-30T12:21:46","guid":{"rendered":"https:\/\/www.mehmetkocak.com\/?p=2610"},"modified":"2021-04-30T15:21:46","modified_gmt":"2021-04-30T12:21:46","slug":"duyuru-2021-92-gecici-is-goremezlik-odeneginin","status":"publish","type":"post","link":"https:\/\/www.mehmetkocak.com\/2021\/04\/yayinlarimiz\/duyurular\/duyuru-2021-92-gecici-is-goremezlik-odeneginin\/","title":{"rendered":"Duyuru 2021\/92 Ge\u00e7ici \u0130\u015f G\u00f6remezlik \u00d6dene\u011finin…"},"content":{"rendered":"

[vc_row][vc_column width=”1\/6″][\/vc_column][vc_column width=”2\/3″][vc_column_text]<\/p>\n

DUYURU 2021\/92<\/strong><\/h2>\n

GE\u00c7\u0130C\u0130 \u0130\u015e G\u00d6REMEZL\u0130K \u00d6DENE\u011e\u0130N\u0130N HESABINA \u0130L\u0130\u015eK\u0130N 2021\/13 SAYILI SOSYAL G\u00dcVENL\u0130K KURUMU GENELGES\u0130<\/strong><\/span><\/h3>\n

22\/04\/2021 tarihli Resm\u00ee Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 7316 say\u0131l\u0131 Torba Kanun ile yap\u0131lan de\u011fi\u015fiklikler sonucunda ge\u00e7ici i\u015f g\u00f6remezlik \u00f6dene\u011fi hesaplanmas\u0131na ili\u015fkin a\u00e7\u0131klama yap\u0131lma gere\u011fi duyulmu\u015ftur.<\/p>\n

Sosyal G\u00fcvenlik Kurumu, bu ama\u00e7la 2021\/13 say\u0131l\u0131 genelgesiyle yeni d\u00fczenlemelere a\u00e7\u0131kl\u0131k getirmi\u015ftir.<\/p>\n

7316 say\u0131l\u0131 Kanunun 9 uncu maddesinde ge\u00e7ici i\u015f g\u00f6remezli\u011finde yap\u0131lan de\u011fi\u015fiklik \u015f\u00f6yledir;<\/p>\n

\u0130\u015f kazas\u0131, meslek hastal\u0131\u011f\u0131, hastal\u0131k ve anal\u0131k hallerinde verilecek \u00f6deneklerin veya ba\u011flanacak gelirlerin hesab\u0131na esas tutulacak g\u00fcnl\u00fck kazan\u00e7;<\/p>\n

\u2022 \u0130\u015f kazas\u0131n\u0131n oldu\u011fu, meslek hastal\u0131\u011f\u0131nda ise i\u015f g\u00f6remezli\u011fin ba\u015flad\u0131\u011f\u0131 tarihten \u00f6nceki 12 aydaki son \u00fc\u00e7 ay i\u00e7inde;<\/p>\n

\u2022 Anal\u0131k ve hastal\u0131k halinde ise i\u015f g\u00f6remezli\u011fin ba\u015flad\u0131\u011f\u0131 tarihten \u00f6nceki 12 aydaki prime esas kazan\u00e7lar toplam\u0131n\u0131n, bu kazan\u00e7lara esas prim \u00f6deme g\u00fcn say\u0131s\u0131na b\u00f6l\u00fcnmesi suretiyle hesaplanacakt\u0131r.<\/p>\n

Ancak, i\u015f g\u00f6remezli\u011fin ba\u015flad\u0131\u011f\u0131 tarihten \u00f6nceki son bir y\u0131l i\u00e7erisinde 180 g\u00fcnden az k\u0131sa vadeli sigorta primi bildirilmi\u015f olanlara hastal\u0131k ve anal\u0131k halinde \u00f6dene\u011fe esas tutulacak g\u00fcnl\u00fck kazan\u00e7, i\u015f g\u00f6remezli\u011fin ba\u015flad\u0131\u011f\u0131 tarihteki g\u00fcnl\u00fck prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n iki kat\u0131n\u0131 ge\u00e7emeyecektir.<\/p>\n

Bu durumda, yeni uygulamada:<\/p>\n

\u2022 7316 say\u0131l\u0131 Kanun ile yap\u0131lan de\u011fi\u015fiklikle; anal\u0131k ve hastal\u0131k halinde i\u015f g\u00f6remezli\u011fin ba\u015flad\u0131\u011f\u0131 tarihten \u00f6nceki 12 aydaki prime esas kazan\u00e7lar toplam\u0131n\u0131n, bu kazan\u00e7lara esas prim \u00f6deme g\u00fcn say\u0131s\u0131na b\u00f6l\u00fcnmesi suretiyle hesaplanaca\u011f\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.
\nB\u00f6ylece anal\u0131k ve hastal\u0131k halinde i\u015f g\u00f6remezli\u011fin ba\u015flad\u0131\u011f\u0131 tarihten \u00f6nceki 12 aydaki son \u00fc\u00e7 ay\u0131n prime esas kazan\u00e7 toplam\u0131 al\u0131nmas\u0131na son verilerek, son on iki aydaki prime esas kazan\u00e7lar toplam\u0131n\u0131n esas al\u0131narak toplam prime \u00f6deme g\u00fcn say\u0131s\u0131na b\u00f6l\u00fcnmesi ile g\u00fcnl\u00fck kazanc\u0131n hesaplanmas\u0131na ge\u00e7ilmi\u015ftir.<\/p>\n

\u2022 \u0130dare veya yarg\u0131 mercilerince verilen karar gere\u011fince yap\u0131lan \u00fccret, ikramiye, zam, tazminat ve bu mahiyetteki \u00f6demelerden; \u00f6denek ve gelir hesab\u0131nda esas al\u0131nan \u00fc\u00e7 ayl\u0131k d\u00f6nemden \u00f6nceki aylara ili\u015fkin olanlar\u0131n dikkate al\u0131nmayaca\u011f\u0131na ili\u015fkin d\u00fczenlemede de \u201c\u00fc\u00e7 ayl\u0131k\u201d ibaresi kald\u0131r\u0131lm\u0131\u015ft\u0131r. Bu durumda \u00f6denek ve gelir hesab\u0131nda esas al\u0131nan d\u00f6nemden \u00f6nceki aylara ili\u015fkin olanlar dikkate al\u0131nmayacakt\u0131r.<\/p>\n

\u2022 \u0130\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 hallerinde verilecek \u00f6deneklerin veya ba\u011flanacak gelirlerin hesab\u0131na esas tutulacak g\u00fcnl\u00fck kazan\u00e7; i\u015f kazas\u0131n\u0131n oldu\u011fu, meslek hastal\u0131\u011f\u0131nda ise i\u015f g\u00f6remezli\u011fin ba\u015flad\u0131\u011f\u0131 tarihten \u00f6nceki 12 aydaki son \u00fc\u00e7 ay i\u00e7inde prime esas kazan\u00e7lar toplam\u0131n\u0131n, bu kazan\u00e7lara esas prim \u00f6deme g\u00fcn say\u0131s\u0131na b\u00f6l\u00fcnmesi y\u00f6nteminde de\u011fi\u015fikli\u011fe gidilmemi\u015ftir.<\/p>\n

\u2022 Yeni bir d\u00fczenleme olarak i\u015f g\u00f6remezli\u011fin ba\u015flad\u0131\u011f\u0131 tarihten \u00f6nceki son bir y\u0131l i\u00e7erisinde 180 g\u00fcnden az k\u0131sa vadeli sigorta primi bildirilmi\u015f olanlara, hastal\u0131k ve anal\u0131k halinde \u00f6dene\u011fe esas tutulacak g\u00fcnl\u00fck kazan\u00e7, i\u015f g\u00f6remezli\u011fin ba\u015flad\u0131\u011f\u0131 tarihteki g\u00fcnl\u00fck prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n iki kat\u0131n\u0131 ge\u00e7emeyece\u011fi s\u0131n\u0131rlamas\u0131 getirilmi\u015ftir.<\/p>\n

Yeni uygulama a\u015fa\u011f\u0131da \u00f6rneklerle a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n

\u00d6rnek:<\/strong> 19\/04\/2021-05\/05\/2021 tarihleri aras\u0131nda hastal\u0131k vaka t\u00fcr\u00fcnde istirahat raporu d\u00fczenlenen sigortal\u0131n\u0131n i\u015f g\u00f6remezlik \u00f6dene\u011fi a\u015fa\u011f\u0131daki \u015fekilde hesaplanacakt\u0131r.<\/p>\n

\"\"\"\"<\/p>\n

Buna g\u00f6re \u00f6dene\u011fe esas g\u00fcnl\u00fck kazanc\u0131 56.640\/280=202,29 TL olacakt\u0131r.<\/p>\n

\u00d6rnek:<\/strong> 01\/04\/2021-10\/04\/2021 tarihleri aras\u0131nda hastal\u0131k vaka t\u00fcr\u00fcnde istirahat raporu alan \u00f6zel sekt\u00f6r sigortal\u0131s\u0131n\u0131n ge\u00e7ici i\u015f g\u00f6remezlik \u00f6dene\u011fine esas g\u00fcnl\u00fck kazanc\u0131 a\u015fa\u011f\u0131daki \u015fekilde hesaplanacakt\u0131r.<\/p>\n

\"\"<\/p>\n

Buna g\u00f6re \u00f6dene\u011fe esas g\u00fcnl\u00fck kazanc\u0131 10.450\/55 = 190 TL olacakt\u0131r.<\/p>\n

\u00d6rnek:<\/strong> 01\/11\/2020 tarihinde \u00f6zel sekt\u00f6rde \u00e7al\u0131\u015fmaya ba\u015flayan ve 01\/04\/2021 tarihinde anal\u0131k do\u011fum \u00f6ncesi (32. Hafta) istirahatine ayr\u0131lan sigortal\u0131n\u0131n son bir y\u0131lda bildirilen prim \u00f6deme g\u00fcn say\u0131s\u0131 150\u2019dir. Sigortal\u0131n\u0131n i\u015f g\u00f6remezli\u011finin ba\u015flad\u0131\u011f\u0131 tarihten \u00f6nceki on iki ayda bildirilen kazan\u00e7 bilgilerine a\u015fa\u011f\u0131da yer verilmi\u015ftir.<\/p>\n

\"\"<\/a><\/strong><\/p>\n

Bu sigortal\u0131n\u0131n \u00f6dene\u011fe esas g\u00fcnl\u00fck kazanc\u0131 45.800\/150 = 305,33 TL\u2019dir.
\nAncak, sigortal\u0131n\u0131n son bir y\u0131ldaki g\u00fcn say\u0131s\u0131 180 g\u00fcnden az oldu\u011fundan ve hesaplanan \u00f6dene\u011fe esas kazan\u00e7 tutar\u0131 2021 y\u0131l\u0131 prime esas kazan\u00e7 alt\u0131 s\u0131n\u0131r\u0131 olan 119,25 TL\u2019nin iki kat\u0131ndan (119,25 x 2=238,50) fazla oldu\u011fundan, \u00f6dene\u011fe esas g\u00fcnl\u00fck kazan\u00e7, 238,50 TL olarak esas al\u0131nacakt\u0131r.<\/p>\n

Ayn\u0131 \u00f6rnekte; sigortal\u0131n\u0131n son bir y\u0131lda bildirilen prim \u00f6deme g\u00fcn say\u0131s\u0131 210 olsayd\u0131 ve yukar\u0131daki tabloya ek olarak sigortal\u0131n\u0131n 2020-10 ve 2020-9 uncu aylarda da g\u00fcn ve kazan\u00e7lar\u0131 olsayd\u0131,<\/p>\n

\"\"<\/a><\/strong><\/p>\n

Bu sigortal\u0131n\u0131n \u00f6dene\u011fe esas g\u00fcnl\u00fck kazanc\u0131 62.800\/210 = 299,05 TL\u2019dir.
\nSigortal\u0131n\u0131n son bir y\u0131ldaki g\u00fcn say\u0131s\u0131 180 g\u00fcnden fazla oldu\u011fundan, hesaplanan \u00f6dene\u011fe esas g\u00fcnl\u00fck kazan\u00e7 tutar\u0131 299,05 TL. olarak esas al\u0131nacakt\u0131r.
(Bu yaz\u0131n\u0131n tamam\u0131n\u0131 okumak ve Yay\u0131nlar\u0131m\u0131z’a abone olmak i\u00e7in t\u0131klay\u0131n\u0131z.)<\/a><\/strong>[\/vc_column_text][\/vc_column][vc_column width=”1\/6″][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column width=”1\/6″][\/vc_column][vc_column width=”2\/3″][vc_column_text] DUYURU 2021\/92 GE\u00c7\u0130C\u0130 \u0130\u015e G\u00d6REMEZL\u0130K \u00d6DENE\u011e\u0130N\u0130N HESABINA \u0130L\u0130\u015eK\u0130N 2021\/13 SAYILI SOSYAL G\u00dcVENL\u0130K KURUMU GENELGES\u0130 22\/04\/2021 tarihli Resm\u00ee Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 7316 say\u0131l\u0131 Torba Kanun ile yap\u0131lan de\u011fi\u015fiklikler sonucunda ge\u00e7ici i\u015f g\u00f6remezlik \u00f6dene\u011fi hesaplanmas\u0131na ili\u015fkin a\u00e7\u0131klama yap\u0131lma gere\u011fi duyulmu\u015ftur. Sosyal G\u00fcvenlik Kurumu, bu ama\u00e7la 2021\/13 say\u0131l\u0131 genelgesiyle yeni d\u00fczenlemelere a\u00e7\u0131kl\u0131k getirmi\u015ftir. 7316…<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"\nDuyuru 2021\/92 Ge\u00e7ici \u0130\u015f G\u00f6remezlik \u00d6dene\u011finin... - Mehmet Ko\u00e7ak<\/title>\n<meta name=\"description\" content=\"22\/04\/2021 tarihli Resm\u00ee Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 7316 say\u0131l\u0131 Torba Kanun ile yap\u0131lan de\u011fi\u015fiklikler sonucunda ge\u00e7ici i\u015f...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mehmetkocak.com\/2021\/04\/yayinlarimiz\/duyurular\/duyuru-2021-92-gecici-is-goremezlik-odeneginin\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Duyuru 2021\/92 Ge\u00e7ici \u0130\u015f G\u00f6remezlik \u00d6dene\u011finin... - 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