{"id":2786,"date":"2021-07-28T09:34:56","date_gmt":"2021-07-28T06:34:56","guid":{"rendered":"https:\/\/www.mehmetkocak.com\/?p=2786"},"modified":"2021-07-28T09:34:56","modified_gmt":"2021-07-28T06:34:56","slug":"duyuru-2021-135-bes-puanlik-indirimde-turkiye","status":"publish","type":"post","link":"https:\/\/www.mehmetkocak.com\/2021\/07\/yayinlarimiz\/duyurular\/duyuru-2021-135-bes-puanlik-indirimde-turkiye\/","title":{"rendered":"Duyuru 2021\/135 Be\u015f Puanl\u0131k \u0130ndirimde T\u00fcrkiye&#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>DUYURU 2021\/135<\/strong><\/h2>\n<h3 style=\"text-align: center;\"><span style=\"color: #da5f15;\"><strong>BE\u015e PUANLIK \u0130ND\u0130R\u0130MDE T\u00dcRK\u0130YE GENEL\u0130 BOR\u00c7<br \/>\nSORGUSU<br \/>\n<\/strong><\/span><\/h3>\n<p>Sosyal G\u00fcvenlik Kurumu\u2019nun 2021\/26 Say\u0131 ve 19.07.2021 tarihli genelgesiyle be\u015f puanl\u0131k te\u015fvik \u015fartlar\u0131 aras\u0131nda i\u015fverenin Sosyal G\u00fcvenlik Kurumuna yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f borcunun bulunup bulunmad\u0131\u011f\u0131 hususunun 1\/9\/2021 tarihinden (2021\/Eyl\u00fcl ay\u0131ndan\/d\u00f6neminden) itibaren i\u015fverenin T\u00fcrkiye genelindeki t\u00fcm i\u015fyerleri esas al\u0131narak yap\u0131laca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n<p>01\/09\/2021 tarihinden itibaren be\u015f puanl\u0131k te\u015fvik indiriminde T\u00fcrkiye genelinde<br \/>\nyap\u0131lacak bor\u00e7 sorgusuna ili\u015fkin detaylar a\u015fa\u011f\u0131da ba\u015fl\u0131klar halinde sunulmu\u015ftur.<\/p>\n<p><strong>1. BE\u015e PUANLIK TE\u015eV\u0130K \u0130ND\u0130R\u0130M\u0130NE \u0130L\u0130\u015eK\u0130N GENEL H\u00dcK\u00dcMLER<\/strong><\/p>\n<p>5510 say\u0131l\u0131 Kanunun 81 inci maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendine g\u00f6re malull\u00fck,<br \/>\nya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortalar\u0131 primlerinin i\u015fveren hissesinin be\u015f puanl\u0131k k\u0131sm\u0131na isabet eden tutar\u0131n Hazine ve Maliye Bakanl\u0131\u011f\u0131nca kar\u015f\u0131lanabilmesi i\u00e7in di\u011fer \u015fartlar\u0131n yan\u0131 s\u0131ra i\u015fverenin Kuruma yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcu bulunmama \u015fart\u0131n\u0131 da sa\u011flamas\u0131 gerekmektedir.<\/p>\n<p>\u0130\u015fverenin Kuruma yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f borcunun bulunup bulunmad\u0131\u011f\u0131 hususu 1\/9\/2021 tarihinden (2021\/Eyl\u00fcl ay\u0131ndan\/d\u00f6neminden) itibaren i\u015fverenin T\u00fcrkiye genelindeki t\u00fcm i\u015fyerleri esas al\u0131narak yap\u0131lacakt\u0131r.<\/p>\n<p><strong>2. BE\u015e PUANLIK \u0130ND\u0130R\u0130M UYGULAMASINDA \u0130\u015eVEREN BORCUNUN <\/strong><br \/>\n<strong>BULUNMAMASI<\/strong><\/p>\n<p>Malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortalar\u0131 primlerinin i\u015fveren hissesinin be\u015f puanl\u0131k k\u0131sm\u0131n\u0131n Hazine ve Maliye Bakanl\u0131\u011f\u0131nca kar\u015f\u0131lanabilmesi i\u00e7in, i\u015fverenlerin T\u00fcrkiye genelinde, yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131n bulunmamas\u0131 gerekmektedir.<\/p>\n<p>Buna g\u00f6re, 5510 say\u0131l\u0131 Kanunun 81 inci maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendi uyar\u0131nca be\u015f puanl\u0131k indirim uygulamas\u0131nda i\u015fverenin Kuruma olan yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcu, 2021\/Eyl\u00fcl ay\u0131na\/d\u00f6nemine ili\u015fkin muhtasar ve prim hizmet beyannamesinden itibaren i\u015fyeri baz\u0131nda de\u011fil, i\u015fverenin T\u00fcrkiye genelindeki t\u00fcm i\u015fyerleri esas al\u0131narak sorgulanacakt\u0131r.<\/p>\n<p>Bu durumda, be\u015f puanl\u0131k indirimden yararlanmak isteyen ve kapsama giren bir i\u015fverenin ayn\u0131 veya farkl\u0131 Sosyal G\u00fcvenlik \u0130l\/Merkez M\u00fcd\u00fcrl\u00fc\u011f\u00fcnde i\u015flem g\u00f6ren birden fazla i\u015fyeri dosyas\u0131n\u0131n bulunmas\u0131 halinde, i\u015fverenin T\u00fcrkiye genelindeki t\u00fcm i\u015fyerlerinden kaynaklanan yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcunun bulunmamas\u0131 gerekmektedir.<\/p>\n<p>\u0130\u015fverenin T\u00fcrkiye genelindeki i\u015fyerlerinden herhangi birinin yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcunun bulunmas\u0131 halinde, yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcu bulunmayan i\u015fyerlerinden dolay\u0131 da be\u015f puanl\u0131k indirimden yararlan\u0131lamayacakt\u0131r.<\/p>\n<p><strong>\u00d6rnek 1-<\/strong> (A) Limited \u015eirketinin, Mersin Sosyal G\u00fcvenlik \u0130l M\u00fcd\u00fcrl\u00fc\u011f\u00fcnde<br \/>\ni\u015flem g\u00f6ren i\u015fyerinden dolay\u0131 yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik<br \/>\nsigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme<br \/>\nzamm\u0131 borcunun bulunmamas\u0131na kar\u015f\u0131n, Ulucanlar Sosyal G\u00fcvenlik<br \/>\nMerkezinde \u00f6deme vadesi ge\u00e7mi\u015f prim borcunun bulundu\u011fu varsay\u0131ld\u0131\u011f\u0131nda,<br \/>\ni\u015fveren Ulucanlar Sosyal G\u00fcvenlik Merkezindeki i\u015fyerinin yasal \u00f6deme s\u00fcresi<br \/>\nge\u00e7mi\u015f sigorta primi borcunu gecikme cezas\u0131 ve gecikme zamm\u0131 ile \u00f6demedi\u011fi<br \/>\ns\u00fcrece Mersin Sosyal G\u00fcvenlik \u0130l M\u00fcd\u00fcrl\u00fc\u011f\u00fcnde i\u015flem g\u00f6ren i\u015fyerinden de be\u015f<br \/>\npuanl\u0131k indirimden yararlanamayacakt\u0131r.<\/p>\n<p>Yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131 bulunmayan \u00f6zel nitelikteki i\u015fyeri i\u015fverenlerinin s\u00f6z konusu indirimden yararlanabilmeleri i\u00e7in, muhtasar ve prim hizmet beyannamelerini 5510 kanun t\u00fcr\u00fcn\u00fc se\u00e7mek suretiyle yasal s\u00fcresi i\u00e7inde Kuruma g\u00f6ndermeleri gerekmektedir.<\/p>\n<p>\u0130\u015fverenlerin muhtasar ve prim hizmet beyannamelerini 5510 kanun t\u00fcr\u00fcn\u00fc se\u00e7mek<br \/>\nsuretiyle Kuruma g\u00f6ndermeleri s\u0131ras\u0131nda, i\u015fverenin T\u00fcrkiye genelindeki t\u00fcm i\u015fyerlerinin yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131n bulunup bulunmad\u0131\u011f\u0131 sistem taraf\u0131ndan sorgulanacak ve herhangi bir i\u015fyerinden kaynakl\u0131 yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve<br \/>\ngecikme zamm\u0131 borcunun bulunmas\u0131 halinde i\u015fverenin T\u00fcrkiye genelindeki hi\u00e7 bir<br \/>\ni\u015fyerinden 5510 kanun t\u00fcr\u00fcn\u00fc se\u00e7mesi m\u00fcmk\u00fcn bulunmayacakt\u0131r.<\/p>\n<p>Bununla birlikte, T\u00fcrkiye genelinde yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131 bulunan i\u015fverenler, bahse konu bor\u00e7lar\u0131n\u0131n tamam\u0131n\u0131 \u00f6demeleri veya s\u00f6z konusu bor\u00e7lar\u0131n \u00e7e\u015fitli kanunlar gere\u011fince yeniden yap\u0131land\u0131r\u0131lm\u0131\u015f veya 6183 say\u0131l\u0131 Kanunun 48 inci maddesine istinaden tecil ve taksitlendirilmi\u015f olmas\u0131, yap\u0131land\u0131rma\/taksitlendirme i\u015flemleri devam ediyor olmas\u0131 ve yap\u0131land\u0131rma\/taksitlendirme kapsam\u0131na girmeyen yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131n da bulunmamas\u0131 kayd\u0131yla, s\u00f6z konusu indirimden, yasal verilme s\u00fcresi sona ermemi\u015f ilk muhtasar ve prim hizmet<br \/>\nbeyannamesinden ba\u015flan\u0131larak T\u00fcrkiye genelinde indirim kapsam\u0131na giren t\u00fcm<br \/>\ni\u015fyerlerinden yararlanabileceklerdir.<\/p>\n<p><strong>\u00d6rnek 2-<\/strong> (B) Limited \u015eirketinin, Adana, Hatay ve Malatya Sosyal G\u00fcvenlik \u0130l<br \/>\nM\u00fcd\u00fcrl\u00fc\u011f\u00fcnde i\u015flem g\u00f6ren \u00fc\u00e7 i\u015fyeri oldu\u011fu, s\u00f6z konusu i\u015fverenin Hatay<br \/>\nSosyal G\u00fcvenlik \u0130l M\u00fcd\u00fcrl\u00fc\u011f\u00fcndeki i\u015fyerinden Kuruma 10.000,00 TL sigorta<br \/>\nprimi, i\u015fsizlik sigortas\u0131 primi ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme<br \/>\nzamm\u0131 borcunun bulundu\u011fu, bu borcunu 18\/10\/2021 tarihinde \u00f6dedi\u011fi<br \/>\nvarsay\u0131ld\u0131\u011f\u0131nda, yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f bor\u00e7lar\u0131n, 2021\/Eyl\u00fcl ay\u0131na ili\u015fkin<br \/>\nmuhtasar ve prim hizmet beyannamesinin Kuruma son verilme s\u00fcresinden<br \/>\n(26\/10\/2021 tarihinden) \u00f6nce \u00f6denmi\u015f olmas\u0131 nedeniyle, Adana, Hatay ve<br \/>\nMalatya Sosyal G\u00fcvenlik \u0130l M\u00fcd\u00fcrl\u00fc\u011f\u00fcnde i\u015flem g\u00f6ren i\u015fyerlerinden dolay\u0131<br \/>\n2021\/Eyl\u00fcl ay\u0131na ait muhtasar ve prim hizmet beyannameleri yasal \u00f6deme<br \/>\ns\u00fcresi ge\u00e7mi\u015f bor\u00e7lar\u0131n \u00f6dendi\u011fi 18\/10\/2021 tarihinden, 2021\/Eyl\u00fcl ay\u0131na<br \/>\nili\u015fkin muhtasar ve prim hizmet beyannamelerinin Kuruma son verilme s\u00fcresi<br \/>\nolan 26\/10\/2021 tarihine kadar 5510 kanun t\u00fcr\u00fc se\u00e7ilmek suretiyle<br \/>\ng\u00f6nderilebilecektir.<\/p>\n<p>Bunun yan\u0131 s\u0131ra, muhtasar ve prim hizmet beyannamesinin 5510 kanun t\u00fcr\u00fc se\u00e7ilerek g\u00f6nderilmesi s\u0131ras\u0131nda i\u015fverenin T\u00fcrkiye genelindeki t\u00fcm i\u015fyerlerinden kaynaklanan sigorta primi, i\u015fsizlik sigortas\u0131 primi ve idari para cezas\u0131 bor\u00e7 t\u00fcrleri i\u00e7in ayr\u0131 ayr\u0131 olmak \u00fczere, toplam 15,00 TL&#8217;nin alt\u0131ndaki bor\u00e7 as\u0131llar\u0131 (15,00 TL dahil) sorgulama s\u0131ras\u0131nda dikkate al\u0131nmayacakt\u0131r.<\/p>\n<p><strong>3. BE\u015e PUANLIK \u0130ND\u0130R\u0130M UYGULAMASINDA T\u00dcRK\u0130YE GENEL\u0130 BOR\u00c7 <\/strong><br \/>\n<strong>SORGUSU KAPSAMINA G\u0130REN BOR\u00c7LAR<\/strong><\/p>\n<p>\u0130\u015fverenin T\u00fcrkiye genelinde yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131n bulunup bulunmad\u0131\u011f\u0131n\u0131n tespiti s\u0131ras\u0131nda, i\u015fverenlerin Kurumda kendi ad\u0131na tescil edilmi\u015f t\u00fcm i\u015fyerlerinden ve kendi ad\u0131na tescil edilmi\u015f t\u00fcm alt i\u015fverenliklerinden kaynaklanan yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131 sorgulanacakt\u0131r.<\/p>\n<p>Bu sorgulama ger\u00e7ek ki\u015fi i\u015fverenlerde T.C. kimlik numaras\u0131, t\u00fczel ki\u015fi i\u015fverenlerde vergi kimlik numaras\u0131 esas al\u0131nmak suretiyle yap\u0131lacakt\u0131r.<\/p>\n<p>\u0130\u015fverenin, kendi ad\u0131na tescil edilmi\u015f i\u015fyerleri ve alt i\u015fverenlikleri haricinde ortak, \u00fcst<br \/>\nd\u00fczey y\u00f6netici ve i\u015fveren vekili olarak i\u015flem g\u00f6rd\u00fc\u011f\u00fc i\u015fyerleri ile i\u015fverenin ger\u00e7ek ki\u015fi olmas\u0131 halinde kendi sigortal\u0131l\u0131\u011f\u0131ndan kaynaklanan 5510\/4-1-b kapsam\u0131ndaki ve 5510\/60-g kapsam\u0131ndaki yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f prim bor\u00e7lar\u0131 sorgulanmayacakt\u0131r.<\/p>\n<p><strong>\u00d6rnek 3-<\/strong> (C) Limited \u015eirketine ait \u0130stanbul ve \u0130zmir Sosyal G\u00fcvenlik \u0130l<br \/>\nM\u00fcd\u00fcrl\u00fc\u011f\u00fcnde i\u015flem g\u00f6ren i\u015fyerlerinin Kuruma yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f<br \/>\nsigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin<br \/>\ngecikme cezas\u0131 ve gecikme zamm\u0131 borcunun bulunmad\u0131\u011f\u0131, ancak (C) Limited<br \/>\n\u015eirketinin ba\u015fka bir i\u015fverendeki alt i\u015fverenli\u011finden dolay\u0131 Kuruma yasal<br \/>\n\u00f6deme s\u00fcresi ge\u00e7mi\u015f prim borcunun bulundu\u011fu varsay\u0131ld\u0131\u011f\u0131nda; alt<br \/>\ni\u015fverenlikten kaynaklanan borcu \u00f6denmedi\u011fi s\u00fcrece an\u0131lan i\u015fverenin \u0130stanbul<br \/>\nve \u0130zmir Sosyal G\u00fcvenlik \u0130l M\u00fcd\u00fcrl\u00fc\u011f\u00fcnde i\u015flem g\u00f6ren i\u015fyerlerinden dolay\u0131 be\u015f<br \/>\npuanl\u0131k indirimden yararlanmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/p>\n<p><strong>\u00d6rnek 4-<\/strong> (D) ger\u00e7ek ki\u015fi i\u015fvereninin Ostim Sosyal G\u00fcvenlik Merkezinde i\u015flem<br \/>\ng\u00f6ren i\u015fyerinden Kuruma yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik<br \/>\nsigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme<br \/>\nzamm\u0131 borcunun bulunmad\u0131\u011f\u0131, ancak bu ger\u00e7ek ki\u015finin ba\u015fka bir \u015firketteki<br \/>\nortakl\u0131\u011f\u0131ndan dolay\u0131 Kuruma yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f prim borcunun<br \/>\nbulundu\u011fu varsay\u0131ld\u0131\u011f\u0131nda; di\u011fer \u015fartlar sa\u011flanmak kayd\u0131yla an\u0131lan i\u015fverenin<br \/>\nOstim Sosyal G\u00fcvenlik Merkezinde i\u015flem g\u00f6ren i\u015fyerinden dolay\u0131 be\u015f puanl\u0131k<br \/>\nindirimden yararlanmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/p>\n<p>Bununla birlikte, muhtasar ve prim hizmet beyannamelerinin 5510 kanun t\u00fcr\u00fcn\u00fc se\u00e7erek Kuruma g\u00f6nderebilmesi i\u00e7in, i\u015fverenin gerek kendisinden gerekse kendisinden i\u015f alan alt i\u015fverenlerden kaynaklanan yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcunun bulunmamas\u0131 gerekmektedir.<\/p>\n<p><strong>4. D\u0130\u011eER HUSUSLAR<\/strong><\/p>\n<p>4.1. Kuruma T\u00fcrkiye geneli yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi ve idari para cezas\u0131 ile bunlara ba\u011fl\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 borcu bulunan i\u015fverenler malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortalar\u0131 primlerinde be\u015f puanl\u0131k indirimden yararlanamayaca\u011f\u0131ndan, bu i\u015fverenlerin 5510 say\u0131l\u0131 Kanunun 81 inci maddesinin ikinci f\u0131kras\u0131nda yer alan ilave alt\u0131 puanl\u0131k indirimden de yararlanmalar\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/p>\n<p>4.2. 5510 say\u0131l\u0131 Kanunun 81 inci maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendinde yer alan, \u201cBu f\u0131kra ve di\u011fer ilgili mevzuatla sa\u011flanan sigorta prim desteklerinin ayn\u0131 d\u00f6nem i\u00e7in birlikte uygulanmas\u0131 halinde, bu destek \u00f6ncelikle uygulan\u0131r.\u201d h\u00fckm\u00fcne istinaden, i\u015fverenin T\u00fcrkiye genelinde;<\/p>\n<p>\u2022 Yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131<br \/>\nve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcunun bulunmamas\u0131<br \/>\nhalinde, \u00f6ncelikle 5510 say\u0131l\u0131 Kanunun 81 inci maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131)<br \/>\nbendinde \u00f6ng\u00f6r\u00fclen be\u015f puanl\u0131k prim deste\u011finden, ard\u0131ndan di\u011fer prim<br \/>\nte\u015fviklerinden,<\/p>\n<p>\u2022 Yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131<br \/>\nve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcunun bulunmas\u0131 halinde<br \/>\nise, be\u015f puanl\u0131k indirim uygulanmaks\u0131z\u0131n sadece ilgili kanunlarda yer alan prim<br \/>\nte\u015fviklerinden,<\/p>\n<p>yararlan\u0131labilecektir.<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] DUYURU 2021\/135 BE\u015e PUANLIK \u0130ND\u0130R\u0130MDE T\u00dcRK\u0130YE GENEL\u0130 BOR\u00c7 SORGUSU Sosyal G\u00fcvenlik Kurumu\u2019nun 2021\/26 Say\u0131 ve 19.07.2021 tarihli genelgesiyle be\u015f puanl\u0131k te\u015fvik \u015fartlar\u0131 aras\u0131nda i\u015fverenin Sosyal G\u00fcvenlik Kurumuna yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f borcunun bulunup bulunmad\u0131\u011f\u0131 hususunun 1\/9\/2021 tarihinden (2021\/Eyl\u00fcl ay\u0131ndan\/d\u00f6neminden) itibaren i\u015fverenin T\u00fcrkiye genelindeki t\u00fcm i\u015fyerleri esas al\u0131narak yap\u0131laca\u011f\u0131 belirtilmi\u015ftir. 01\/09\/2021 tarihinden itibaren&hellip;<\/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":"<!-- This site is optimized with the Yoast SEO plugin v16.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Duyuru 2021\/135 Be\u015f Puanl\u0131k \u0130ndirimde T\u00fcrkiye... - Mehmet Ko\u00e7ak<\/title>\n<meta name=\"description\" content=\"Sosyal G\u00fcvenlik Kurumu\u2019nun 2021\/26 Say\u0131 ve 19.07.2021 tarihli genelgesiyle be\u015f puanl\u0131k te\u015fvik \u015fartlar\u0131 aras\u0131nda i\u015fverenin Sosyal G\u00fcvenlik...\" \/>\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\/duyurular\/duyuru-2021-135-bes-puanlik-indirimde-turkiye\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Duyuru 2021\/135 Be\u015f Puanl\u0131k \u0130ndirimde T\u00fcrkiye... - Mehmet Ko\u00e7ak\" \/>\n<meta property=\"og:description\" content=\"Sosyal G\u00fcvenlik Kurumu\u2019nun 2021\/26 Say\u0131 ve 19.07.2021 tarihli genelgesiyle be\u015f puanl\u0131k te\u015fvik \u015fartlar\u0131 aras\u0131nda i\u015fverenin Sosyal G\u00fcvenlik...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mehmetkocak.com\/2021\/07\/yayinlarimiz\/duyurular\/duyuru-2021-135-bes-puanlik-indirimde-turkiye\/\" \/>\n<meta property=\"og:site_name\" content=\"Mehmet Ko\u00e7ak\" \/>\n<meta property=\"article:published_time\" content=\"2021-07-28T06:34:56+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=\"7 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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