{"id":2646,"date":"2021-05-20T14:06:23","date_gmt":"2021-05-20T11:06:23","guid":{"rendered":"https:\/\/www.mehmetkocak.com\/?p=2646"},"modified":"2021-05-20T14:06:23","modified_gmt":"2021-05-20T11:06:23","slug":"sirkuler-2021-33-yurtdisi-borclanma-islemleri","status":"publish","type":"post","link":"https:\/\/www.mehmetkocak.com\/2021\/05\/yayinlarimiz\/sirkuler\/sirkuler-2021-33-yurtdisi-borclanma-islemleri\/","title":{"rendered":"Sirk\u00fcler 2021\/33 Yurtd\u0131\u015f\u0131 Bor\u00e7lanma \u0130\u015flemleri&#8230;"},"content":{"rendered":"<p>[vc_row][vc_column width=&#8221;1\/6&#8243;][\/vc_column][vc_column width=&#8221;2\/3&#8243;][vc_column_text]<\/p>\n<h2 style=\"text-align: center;\"><strong>S\u0130RK\u00dcLER 2021\/33<\/strong><\/h2>\n<h3 style=\"text-align: center;\"><span style=\"color: #da5f15;\"><strong>YURTDI\u015eI BOR\u00c7LANMA \u0130\u015eLEMLER\u0130 GENELGES\u0130<\/strong><\/span><\/h3>\n<p style=\"text-align: left;\">19\/07\/2019 tarihli Resm\u00ee Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 7186 say\u0131l\u0131 Torba Kanun ile yap\u0131lan de\u011fi\u015fiklikler sonucunda yurt d\u0131\u015f\u0131 bor\u00e7lanma i\u015flemlerine ili\u015fkin a\u00e7\u0131klama yap\u0131lma gere\u011fi duyulmu\u015ftur. Sosyal G\u00fcvenlik Kurumu, bu ama\u00e7la 2021\/02 genelgesi \u00e7\u0131kararak yeni d\u00fczenlemelere a\u00e7\u0131kl\u0131k getirmi\u015ftir.<\/p>\n<p style=\"text-align: left;\">7186 Say\u0131l\u0131 Kanun ile 3201 say\u0131l\u0131 Yurt D\u0131\u015f\u0131nda Bulunan T\u00fcrk Vatanda\u015flar\u0131n\u0131n Yurt D\u0131\u015f\u0131nda Ge\u00e7en S\u00fcrelerinin Sosyal G\u00fcvenlikleri Bak\u0131m\u0131ndan De\u011ferlendirilmesi Hakk\u0131nda Kanunda yap\u0131lan d\u00fczenlemeler 1\/8\/2019 (dahil) tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olup an\u0131lan tarih itibariyle yap\u0131lacak i\u015f ve i\u015flemler a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar do\u011frultusunda y\u00fcr\u00fct\u00fclecektir.<\/p>\n<p style=\"text-align: left;\">3201 Say\u0131l\u0131 Kanun\u2019da Yap\u0131lan De\u011fi\u015fiklikler:<\/p>\n<p style=\"text-align: left;\">\u25aa Yurt d\u0131\u015f\u0131 bor\u00e7lanmas\u0131 i\u00e7in sadece Sosyal G\u00fcvenlik Kurumuna m\u00fcracaat edilece\u011fi,<\/p>\n<p style=\"text-align: left;\">\u25aa Bor\u00e7lan\u0131lacak her bir g\u00fcn i\u00e7in se\u00e7ilecek g\u00fcnl\u00fck prime esas kazan\u00e7 kar\u015f\u0131l\u0131\u011f\u0131 tahakkuk ettirilecek bor\u00e7lanma tutar\u0131n\u0131n hesaplanmas\u0131na esas oran\u0131n % 45 olaca\u011f\u0131,<\/p>\n<p style=\"text-align: left;\">\u25aa 1\/8\/2019 (dahil) tarihinden itibaren bor\u00e7land\u0131r\u0131lan yurt d\u0131\u015f\u0131 s\u00fcrelerinin 4 (b) kapsam\u0131nda ge\u00e7mi\u015f sigortal\u0131l\u0131k s\u00fcresi olarak kabul edilece\u011fi,<\/p>\n<p style=\"text-align: left;\">\u25aa T\u00fcrkiye\u2019deki sigortal\u0131l\u0131\u011f\u0131n ba\u015flang\u0131\u00e7 tarihinden \u00f6nceki s\u00fcrelerin bor\u00e7land\u0131r\u0131lmas\u0131 halinde bu s\u00fcrelerin, T\u00fcrkiye\u2019deki sigortal\u0131l\u0131k ba\u015flang\u0131\u00e7 tarihinden, T\u00fcrkiye\u2019de sigortal\u0131l\u0131k yok ise bor\u00e7lanma tutar\u0131n\u0131n tamamen \u00f6dendi\u011fi tarihten geriye g\u00f6t\u00fcr\u00fclen s\u00fcrelere ait ilgili aylara mal edilece\u011fi,<\/p>\n<p style=\"text-align: left;\">\u25aa 01\/08\/2019 tarihinden \u00f6nce bor\u00e7lanma talebinde bulunanlar i\u00e7in \u00f6nceki h\u00fck\u00fcmlerin esas al\u0131naca\u011f\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p style=\"text-align: left;\">Genel olarak yurt d\u0131\u015f\u0131 bor\u00e7lanma i\u015flemi yapacak bir sigortal\u0131n\u0131n izlemesi gereken s\u00fcre\u00e7ler a\u015fa\u011f\u0131da a\u00e7\u0131klanm\u0131\u015ft\u0131r. Ayr\u0131ca yurt d\u0131\u015f\u0131 bor\u00e7lanma i\u015flemlerinde \u00fclkelere g\u00f6re farkl\u0131 prosed\u00fcrler izlenebilmekte oldu\u011fundan, sirk\u00fclerin sonunda s\u00fcre\u00e7leri farkl\u0131l\u0131k g\u00f6steren \u00fclkeler olan Almanya, Fransa, Bel\u00e7ika, Hollanda, \u0130svi\u00e7re, Bulgaristan, Avusturya, Bel\u00e7ika ve Libya hakk\u0131nda bilgilere yer verilmi\u015ftir.<strong style=\"color: #da5f15; text-align: justify;\"><a style=\"color: #da5f15;\" href=\"https:\/\/www.mehmetkocak.com\/abonelik-formu\/\">(Bu yaz\u0131n\u0131n tamam\u0131n\u0131 okumak ve Yay\u0131nlar\u0131m\u0131z&#8217;a abone olmak i\u00e7in t\u0131klay\u0131n\u0131z.)<\/a><\/strong><\/p>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/6&#8243;][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=&#8221;1\/6&#8243;][\/vc_column][vc_column width=&#8221;2\/3&#8243;][vc_column_text] S\u0130RK\u00dcLER 2021\/33 YURTDI\u015eI BOR\u00c7LANMA \u0130\u015eLEMLER\u0130 GENELGES\u0130 19\/07\/2019 tarihli Resm\u00ee Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 7186 say\u0131l\u0131 Torba Kanun ile yap\u0131lan de\u011fi\u015fiklikler sonucunda yurt d\u0131\u015f\u0131 bor\u00e7lanma i\u015flemlerine ili\u015fkin a\u00e7\u0131klama yap\u0131lma gere\u011fi duyulmu\u015ftur. Sosyal G\u00fcvenlik Kurumu, bu ama\u00e7la 2021\/02 genelgesi \u00e7\u0131kararak yeni d\u00fczenlemelere a\u00e7\u0131kl\u0131k getirmi\u015ftir. 7186 Say\u0131l\u0131 Kanun ile 3201 say\u0131l\u0131 Yurt D\u0131\u015f\u0131nda Bulunan T\u00fcrk&hellip;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[23],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sirk\u00fcler 2021\/33 Yurtd\u0131\u015f\u0131 Bor\u00e7lanma \u0130\u015flemleri... - Mehmet Ko\u00e7ak<\/title>\n<meta name=\"description\" content=\"...Resm\u00ee Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 7186 say\u0131l\u0131 Torba Kanun ile yap\u0131lan de\u011fi\u015fiklikler sonucunda yurt d\u0131\u015f\u0131 bor\u00e7lanma...\" \/>\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\/05\/yayinlarimiz\/sirkuler\/sirkuler-2021-33-yurtdisi-borclanma-islemleri\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sirk\u00fcler 2021\/33 Yurtd\u0131\u015f\u0131 Bor\u00e7lanma \u0130\u015flemleri... - Mehmet Ko\u00e7ak\" \/>\n<meta property=\"og:description\" content=\"...Resm\u00ee Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 7186 say\u0131l\u0131 Torba Kanun ile yap\u0131lan de\u011fi\u015fiklikler sonucunda yurt d\u0131\u015f\u0131 bor\u00e7lanma...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mehmetkocak.com\/2021\/05\/yayinlarimiz\/sirkuler\/sirkuler-2021-33-yurtdisi-borclanma-islemleri\/\" \/>\n<meta property=\"og:site_name\" content=\"Mehmet Ko\u00e7ak\" \/>\n<meta property=\"article:published_time\" content=\"2021-05-20T11:06:23+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.mehmetkocak.com\/#website\",\"url\":\"https:\/\/www.mehmetkocak.com\/\",\"name\":\"Mehmet Ko\\u00e7ak\",\"description\":\"E\\u011fitim &amp; 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