{"id":2714,"date":"2021-07-08T14:40:37","date_gmt":"2021-07-08T11:40:37","guid":{"rendered":"https:\/\/www.mehmetkocak.com\/?p=2714"},"modified":"2021-07-08T14:40:37","modified_gmt":"2021-07-08T11:40:37","slug":"sirkuler-2021-38-mali-tatilin-is-ve-sosyal","status":"publish","type":"post","link":"https:\/\/www.mehmetkocak.com\/2021\/07\/yayinlarimiz\/sirkuler\/sirkuler-2021-38-mali-tatilin-is-ve-sosyal\/","title":{"rendered":"Sirk\u00fcler 2021\/38 Mali Tatilin \u0130\u015f ve Sosyal&#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\/38<\/strong><\/h2>\n<h3 style=\"text-align: center;\"><span style=\"color: #da5f15;\"><strong>MAL\u0130 TAT\u0130L\u0130N \u0130\u015e VE SOSYAL G\u00dcVENL\u0130K B\u0130LD\u0130R\u0130MLER\u0130NE<br \/>\nETK\u0130LER\u0130<br \/>\n<\/strong><\/span><\/h3>\n<p>Mali meslek mensuplar\u0131 (serbest muhasebeciler veya mali m\u00fc\u015favirler) ve benzeri i\u015flerde \u00e7al\u0131\u015fanlar, periyodik kamu y\u00fck\u00fcml\u00fcl\u00fckleri nedeniyle y\u0131l\u0131n t\u00fcm zamanlar\u0131nda \u00e7al\u0131\u015fmaktad\u0131rlar. Dolay\u0131s\u0131yla dinlenme ihtiyac\u0131ndan mahrum kalmamalar\u0131 i\u00e7in mali tatil uygulamas\u0131 yap\u0131lmaktad\u0131r.<\/p>\n<p>2007 y\u0131l\u0131ndan itibaren uygulanmaya ba\u015flayan mali tatil, her y\u0131l\u0131n 1 Temmuz ile 20Temmuz tarihleri aras\u0131nda uygulanmaktad\u0131r. Bu s\u00fcre i\u00e7erisinde kamu y\u00fck\u00fcml\u00fcl\u00fckleri, 5604 Say\u0131l\u0131 Mal\u00ee Tatil \u0130hdas Edilmesi Hakk\u0131nda Kanun esaslar\u0131na g\u00f6re ertelenmektedir. Mali tatilde yap\u0131lan erteleme, i\u015f ve sosyal g\u00fcvenlik uygulamalar\u0131n\u0131 da kapsamaktad\u0131r. Mali tatil uygulamas\u0131na g\u00f6re;<\/p>\n<p>\u2022 Son g\u00fcn\u00fc mal\u00ee tatile rastlayan s\u00fcreler, tatilin son g\u00fcn\u00fcn\u00fc izleyen tarihten itibaren7 g\u00fcn ertelenmekte,<\/p>\n<p>\u2022 Mal\u00ee tatilin sona erdi\u011fi g\u00fcn\u00fc izleyen 5 g\u00fcn i\u00e7indeki kanuni ve idari s\u00fcreler, mal\u00ee tatilin son g\u00fcn\u00fcn\u00fc izleyen tarihten itibaren 5. g\u00fcn\u00fcn mesai saati bitiminde sona ermi\u015f say\u0131lmaktad\u0131r.<\/p>\n<p style=\"text-align: center;\"><strong>MAL\u0130 TAT\u0130LDE ERTELENEN Y\u00dcK\u00dcML\u00dcL\u00dcKLER VE ERTELEMEN\u0130N SON G\u00dcN\u00dc<br \/>\n(2021\/TEMMUZ)\u00a0<\/strong><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-2715\" src=\"https:\/\/www.mehmetkocak.com\/wp-content\/uploads\/2021\/07\/mali-tatil.png\" alt=\"\" width=\"714\" height=\"253\" srcset=\"https:\/\/www.mehmetkocak.com\/wp-content\/uploads\/2021\/07\/mali-tatil.png 714w, https:\/\/www.mehmetkocak.com\/wp-content\/uploads\/2021\/07\/mali-tatil-300x106.png 300w\" sizes=\"(max-width: 714px) 100vw, 714px\" \/><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-2716\" src=\"https:\/\/www.mehmetkocak.com\/wp-content\/uploads\/2021\/07\/resim_2021-07-08_135649.png\" alt=\"\" width=\"646\" height=\"297\" srcset=\"https:\/\/www.mehmetkocak.com\/wp-content\/uploads\/2021\/07\/resim_2021-07-08_135649.png 646w, https:\/\/www.mehmetkocak.com\/wp-content\/uploads\/2021\/07\/resim_2021-07-08_135649-300x138.png 300w\" sizes=\"(max-width: 646px) 100vw, 646px\" \/><\/p>\n<p>Mali Tatil kapsam\u0131nda 4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanunu ve 4857 say\u0131l\u0131 \u0130\u015f Kanunu\u2019na g\u00f6re yap\u0131lan beyan, bildirim ve \u00f6demeler, 5510 Say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu gere\u011fince yap\u0131lan bildirimlerin ertelenece\u011fi d\u00fczenlenmi\u015ftir.<\/p>\n<p>Ancak niteli\u011fi gere\u011fince i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 bildirimleri mali tatil d\u0131\u015f\u0131nda b\u0131rak\u0131lm\u0131\u015ft\u0131r. \u0130\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 olmas\u0131 durumunda en ge\u00e7 3 i\u015f g\u00fcn\u00fc i\u00e7inde Sosyal G\u00fcvenlik Kurumu (SGK)\u2019ya bildirim yap\u0131lmas\u0131na dikkat edilmelidir.<\/p>\n<p>Di\u011fer yandan 2021\/Haziran ay\u0131na ait nakdi \u00fccret deste\u011fi bildirimleri de mali tatil kapsam\u0131nda de\u011fildir. Bu anlamda pandemi nedeniyle nakdi \u00fccret deste\u011fi alan \u00e7al\u0131\u015fanlar ad\u0131na \u00fccretsiz izin verilen ay\u0131 takip eden ay\u0131n 3\u2019\u00fcne kadar SGK sistemi \u00fczerinden bildirim yap\u0131lmal\u0131d\u0131r.<\/p>\n<p>\u00d6zel sekt\u00f6r i\u015fverenleri i\u00e7in 2021\/Haziran ay\u0131na ait muhtasar ve prim hizmet belgesinin verilmesi s\u00fcresi 26 Temmuz 2021 Pazartesi g\u00fcn\u00fcd\u00fcr. Bu tarih, mali tatil ve mali tatili izleyen be\u015f g\u00fcnl\u00fck s\u00fcrede yer almad\u0131\u011f\u0131ndan muhtasar ve prim hizmet belgesinin verilmesi gereken en son g\u00fcn ola\u011fan bi\u00e7imde 26 Temmuz 2021 Pazartesi g\u00fcn\u00fcd\u00fcr.<\/p>\n<p>\u00d6zel sekt\u00f6r i\u015fverenlerinin \u00e7al\u0131\u015ft\u0131rd\u0131klar\u0131 sigortal\u0131lara ili\u015fkin her ay tahakkuk eden primlerini takip eden ay\u0131n sonuna kadar SGK\u2019ya \u00f6demeleri zorunludur. Buna g\u00f6re2021\/Haziran ay\u0131na sigorta primlerinin son \u00f6deme tarihi 2 A\u011fustos 2021 Pazartesi g\u00fcn\u00fc olacakt\u0131r, prim \u00f6deme s\u00fcreleri mali tatil s\u00fcrecinin d\u0131\u015f\u0131nda kalmaktad\u0131r.<\/p>\n<p>Bu sirk\u00fclerimizde 2021 y\u0131l\u0131 mali tatil uygulamas\u0131n\u0131n i\u015f ve sosyal g\u00fcvenlik bildirimlerine etkisine 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>[\/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\/38 MAL\u0130 TAT\u0130L\u0130N \u0130\u015e VE SOSYAL G\u00dcVENL\u0130K B\u0130LD\u0130R\u0130MLER\u0130NE ETK\u0130LER\u0130 Mali meslek mensuplar\u0131 (serbest muhasebeciler veya mali m\u00fc\u015favirler) ve benzeri i\u015flerde \u00e7al\u0131\u015fanlar, periyodik kamu y\u00fck\u00fcml\u00fcl\u00fckleri nedeniyle y\u0131l\u0131n t\u00fcm zamanlar\u0131nda \u00e7al\u0131\u015fmaktad\u0131rlar. Dolay\u0131s\u0131yla dinlenme ihtiyac\u0131ndan mahrum kalmamalar\u0131 i\u00e7in mali tatil uygulamas\u0131 yap\u0131lmaktad\u0131r. 2007 y\u0131l\u0131ndan itibaren uygulanmaya ba\u015flayan mali tatil, her y\u0131l\u0131n 1 Temmuz ile&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\/38 Mali Tatilin \u0130\u015f ve Sosyal... - Mehmet Ko\u00e7ak<\/title>\n<meta name=\"description\" content=\"Mali meslek mensuplar\u0131 (serbest muhasebeciler veya mali m\u00fc\u015favirler) ve benzeri i\u015flerde \u00e7al\u0131\u015fanlar, periyodik kamu y\u00fck\u00fcml\u00fcl\u00fckleri nedeniyle...\" \/>\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\/07\/yayinlarimiz\/sirkuler\/sirkuler-2021-38-mali-tatilin-is-ve-sosyal\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sirk\u00fcler 2021\/38 Mali Tatilin \u0130\u015f ve Sosyal... - Mehmet Ko\u00e7ak\" \/>\n<meta property=\"og:description\" content=\"Mali meslek mensuplar\u0131 (serbest muhasebeciler veya mali m\u00fc\u015favirler) ve benzeri i\u015flerde \u00e7al\u0131\u015fanlar, periyodik kamu y\u00fck\u00fcml\u00fcl\u00fckleri nedeniyle...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mehmetkocak.com\/2021\/07\/yayinlarimiz\/sirkuler\/sirkuler-2021-38-mali-tatilin-is-ve-sosyal\/\" \/>\n<meta property=\"og:site_name\" content=\"Mehmet Ko\u00e7ak\" \/>\n<meta property=\"article:published_time\" content=\"2021-07-08T11:40:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.mehmetkocak.com\/wp-content\/uploads\/2021\/07\/mali-tatil.png\" \/>\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=\"3 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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