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Uzaktan \u00e7al\u0131\u015fma g\u00fcn bildirimleri konulu 05.07.2021 tarih ve E-51592363 say\u0131l\u0131 SGK genel yaz\u0131s\u0131 kamuoyuna sunulmu\u015ftur.<\/p>\n
\u0130lgili genel yaz\u0131 do\u011frultusunda muhtasar prim ve hizmet beyannamesinde uzaktan \u00e7al\u0131\u015fma g\u00fcn say\u0131s\u0131n\u0131n girilmesi konusunda ya\u015fanan teredd\u00fctlerin a\u015fa\u011f\u0131da \u00f6rneklendirilen a\u00e7\u0131klamalarla giderilmesi hedeflenmi\u015ftir.<\/p>\n
\u00d6ncelikle Sosyal G\u00fcvenlik Kurumu\u2019nun uzaktan \u00e7al\u0131\u015fma g\u00fcn say\u0131s\u0131n\u0131n bildirimi konusunda \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131\u2019ndan alm\u0131\u015f oldu\u011fu genel esaslar g\u00f6r\u00fc\u015f\u00fc \u015f\u00f6yledir;<\/p>\n
\u2022 Uzaktan \u00e7al\u0131\u015fma s\u00f6zle\u015fmesinin yaz\u0131l\u0131 olarak yap\u0131lmas\u0131 zorunlu olacak,<\/p>\n
\u2022 Uzaktan \u00e7al\u0131\u015fman\u0131n yap\u0131laca\u011f\u0131 zaman aral\u0131\u011f\u0131 ve s\u00fcresi i\u015f s\u00f6zle\u015fmesinde belirtilecek,<\/p>\n
\u2022 G\u00f6r\u00fclen i\u015fin tamam\u0131 uzaktan \u00e7al\u0131\u015f\u0131larak yap\u0131labilece\u011fi gibi bir k\u0131sm\u0131n\u0131n uzaktan bir k\u0131sm\u0131n\u0131n da i\u015fyerinde \u00e7al\u0131\u015f\u0131larak yerine getirilmesi (yaz\u0131l\u0131 olarak s\u00f6zle\u015fme yap\u0131lmas\u0131 kayd\u0131yla karma s\u00f6zle\u015fme yap\u0131lmas\u0131 da) m\u00fcmk\u00fcn bulunacak,<\/p>\n
\u2022 \u00c7al\u0131\u015fma s\u00fcresinin tamam\u0131nda uzaktan \u00e7al\u0131\u015fan sigortal\u0131lar bak\u0131m\u0131ndan uzaktan \u00e7al\u0131\u015fma g\u00fcn say\u0131s\u0131na ulusal bayram ve genel tatil g\u00fcnleri ile y\u0131ll\u0131k \u00fccretli izin ya da hafta tatili g\u00fcnleri dahil edilecek; i\u015fyerinde ve uzaktan \u00e7al\u0131\u015fmay\u0131 birlikte i\u00e7eren karma s\u00f6zle\u015fmeler ile \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131lar bak\u0131m\u0131ndan ise yaln\u0131zca fiilen uzaktan \u00e7al\u0131\u015f\u0131lan g\u00fcnler uzaktan \u00e7al\u0131\u015fma g\u00fcn say\u0131s\u0131 olarak bildirilecektir.<\/p>\n
Ayr\u0131ca 4857 say\u0131l\u0131 \u0130\u015f Kanunu\u2019nda ve Uzaktan \u00c7al\u0131\u015fma Y\u00f6netmeli\u011fi\u2019nde ulusal bayram ve genel tatil g\u00fcnleri ile y\u0131ll\u0131k \u00fccretli izin ya da hafta tatiline hak kazanma bak\u0131m\u0131ndan uzaktan \u00e7al\u0131\u015fanlar ile i\u015fyerinde \u00e7al\u0131\u015fanlar bak\u0131m\u0131ndan farkl\u0131 bir uygulama bulunmayacakt\u0131r.<\/p>\n
Bu kapsamda ayl\u0131k prim ve hizmet belgesine\/muhtasar ve prim hizmet beyannamesinde uzaktan \u00e7al\u0131\u015fma g\u00fcn say\u0131s\u0131n\u0131n ve prime esas g\u00fcn say\u0131s\u0131n\u0131n bildirilmesinde yukar\u0131da<\/p>\n
\u2022 \u00c7al\u0131\u015f\u0131lmayan hafta tatili g\u00fcn\u00fc i\u00e7in i\u015fveren taraf\u0131ndan bir i\u015f kar\u015f\u0131l\u0131\u011f\u0131 olmaks\u0131z\u0131n o g\u00fcn\u00fcn \u00fccreti tam olarak \u00f6denmekte, s\u00f6z konusu g\u00fcnler de prim \u00f6deme g\u00fcn say\u0131s\u0131 olarak de\u011ferlendirilmektedir. Bu kapsamda, \u00e7al\u0131\u015fma s\u00fcresinin tamam\u0131nda uzaktan \u00e7al\u0131\u015fan bir sigortal\u0131n\u0131n hafta tatili g\u00fcnleri de uzaktan \u00e7al\u0131\u015fma g\u00fcnleri aras\u0131nda bildirilecek ve prim \u00f6deme g\u00fcn say\u0131s\u0131 ve uzaktan \u00e7al\u0131\u015fma g\u00fcn say\u0131s\u0131 30 g\u00fcn olarak sisteme girilecektir.<\/p>\n
\u00d6rnek 1-<\/strong> Ayda 4 g\u00fcn hafta tatili olan ve t\u00fcm i\u015f g\u00fcnlerinde uzaktan \u00e7al\u0131\u015fan bir sigortal\u0131n\u0131n kulland\u0131\u011f\u0131 hafta tatili g\u00fcnleri de uzaktan \u00e7al\u0131\u015fma g\u00fcnleri i\u00e7inde bildirilecek ve prim \u00f6deme g\u00fcn say\u0131s\u0131 ve uzaktan \u00e7al\u0131\u015fma g\u00fcn say\u0131s\u0131 30 g\u00fcn olarak sisteme girilecektir.<\/p>\n \u2022 \u0130\u015f Kanunu kapsam\u0131na giren i\u015fyerlerinde \u00e7al\u0131\u015fan sigortal\u0131lara kanunlarda ulusal bayram ve genel tatil g\u00fcn\u00fc olarak kabul edilen g\u00fcnlerde \u00e7al\u0131\u015fmazlarsa bir i\u015f kar\u015f\u0131l\u0131\u011f\u0131 olmaks\u0131z\u0131n o g\u00fcn\u00fcn \u00fccretleri tam olarak \u00f6denmekte ve prim \u00f6deme g\u00fcn say\u0131s\u0131 olarak da bildirilmektedir. Bu kapsamda, \u00e7al\u0131\u015fma s\u00fcresinin tamam\u0131nda uzaktan \u00e7al\u0131\u015fan bir sigortal\u0131n\u0131n \u00e7al\u0131\u015fmayarak ge\u00e7irdi\u011fi ulusal bayram ve genel tatil g\u00fcnleri de uzaktan \u00e7al\u0131\u015fma g\u00fcnleri aras\u0131nda bildirilecek ve prim \u00f6deme g\u00fcn say\u0131s\u0131 ve uzaktan \u00e7al\u0131\u015fma g\u00fcn say\u0131s\u0131 30 g\u00fcn olarak sisteme girilecektir.<\/p>\n \u00d6rnek 2-<\/strong> Ayda 4 g\u00fcn hafta tatili olan ve t\u00fcm i\u015f g\u00fcnlerinde uzaktan \u00e7al\u0131\u015fan bir sigortal\u0131n\u0131n, \u00e7al\u0131\u015fmayarak ge\u00e7irdi\u011fi ulusal bayram ve genel tatil g\u00fcnleri de uzaktan \u00e7al\u0131\u015fma g\u00fcnleri i\u00e7inde bildirilecek ve prim \u00f6deme g\u00fcn say\u0131s\u0131 ve uzaktan \u00e7al\u0131\u015fma g\u00fcn say\u0131s\u0131 30 g\u00fcn olarak sisteme girilecektir.<\/p>\n \u2022 \u0130\u015fyerinde \u00e7al\u0131\u015fma ve uzaktan \u00e7al\u0131\u015fma \u015feklinde karma s\u00f6zle\u015fme ile \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131n\u0131n yaln\u0131zca fiilen uzaktan \u00e7al\u0131\u015ft\u0131\u011f\u0131 g\u00fcnler uzaktan \u00e7al\u0131\u015fma g\u00fcn say\u0131s\u0131na dahil edilecektir. \u0130\u015fyerinde \u00e7al\u0131\u015fma ve uzaktan \u00e7al\u0131\u015fmay\u0131 bir araya getiren karma s\u00f6zle\u015fmeler ile \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131lar\u0131n 2429 say\u0131l\u0131 Ulusal Bayram ve Genel Tatiller Hakk\u0131nda Kanun\u2019da say\u0131lan ulusal, resmi, dini bayram g\u00fcnleri ile genel tatil g\u00fcnleri, hafta tatili g\u00fcnleri, i\u015fyerinde \u00e7al\u0131\u015ft\u0131\u011f\u0131 g\u00fcnler her durumda prim g\u00fcn say\u0131s\u0131na dahil edilecek olmakla birlikte uzaktan \u00e7al\u0131\u015fma g\u00fcn say\u0131s\u0131na dahil edilmeyecektir.<\/p>\n \u00d6rnek 3-<\/strong> Ayda 4 g\u00fcn hafta tatili olan bir sigortal\u0131 5 i\u015f g\u00fcn\u00fc i\u015fyerinde \u00e7al\u0131\u015fmakta, kalan i\u015f g\u00fcnlerinde ise uzaktan \u00e7al\u0131\u015fmaktad\u0131r. Buna g\u00f6re s\u00f6z konusu sigortal\u0131n\u0131n 4 g\u00fcn hafta tatili, 5 g\u00fcnde i\u015fyerinde \u00e7al\u0131\u015fma g\u00fcn\u00fc bulundu\u011fundan bildirilecek uzaktan \u00e7al\u0131\u015fma g\u00fcn say\u0131s\u0131 21 g\u00fcn olacak, prim \u00f6deme g\u00fcn say\u0131s\u0131 ise 30 g\u00fcn olarak bildirilecektir.<\/p>\n \u2022 \u0130\u015fyerinde \u00e7al\u0131\u015fma ve uzaktan \u00e7al\u0131\u015fma \u015feklinde karma s\u00f6zle\u015fmeyle \u00e7al\u0131\u015fan bir sigortal\u0131n\u0131n yaln\u0131zca fiilen uzaktan \u00e7al\u0131\u015ft\u0131\u011f\u0131 g\u00fcnler uzaktan \u00e7al\u0131\u015fma g\u00fcn say\u0131s\u0131na dahil edilecektir.<\/p>\n \u00d6rnek 4-<\/strong> Ayda 8 g\u00fcn hafta tatili olan bir sigortal\u0131n\u0131n \u00e7al\u0131\u015fma s\u00fcresinin yar\u0131s\u0131n\u0131 uzaktan \u00e7al\u0131\u015farak, yar\u0131s\u0131n\u0131 i\u015fyerinde \u00e7al\u0131\u015farak ge\u00e7irmesi halinde sigortal\u0131n\u0131n i\u015f g\u00fcn\u00fc say\u0131s\u0131 22 g\u00fcn olmakta yar\u0131s\u0131 i\u015fyerinde \u00e7al\u0131\u015f\u0131ld\u0131\u011f\u0131 i\u00e7in de uzaktan \u00e7al\u0131\u015fma g\u00fcn say\u0131s\u0131 11 g\u00fcn olarak bildirilecek prim \u00f6deme g\u00fcn say\u0131s\u0131 ise 30 g\u00fcn olarak sisteme girilecektir.<\/p>\n \u2022 S\u00fcreklilik arz etmeyen ar\u0131zi (\u00f6rne\u011fin ara\u00e7, gere\u00e7, belge teslimi i\u00e7in i\u015fyerine u\u011frama gibi) durumlar sigortal\u0131n\u0131n esas \u00e7al\u0131\u015fma bi\u00e7imini de\u011fi\u015ftirmeyen nitelikte oldu\u011fundan yaz\u0131l\u0131 s\u00f6zle\u015fmede de\u011fi\u015fikli\u011fe gerek bulunmamakta olup uzaktan \u00e7al\u0131\u015fma g\u00fcn say\u0131s\u0131 bildiriminde yaz\u0131l\u0131 s\u00f6zle\u015fmede belirtilen s\u00fcreye g\u00f6re hesaplanan g\u00fcn say\u0131s\u0131 esas al\u0131nacakt\u0131r.<\/p>\n