{"id":3208,"date":"2022-02-03T14:47:24","date_gmt":"2022-02-03T11:47:24","guid":{"rendered":"https:\/\/www.mehmetkocak.com\/?p=3208"},"modified":"2022-02-28T13:59:04","modified_gmt":"2022-02-28T10:59:04","slug":"sirkuler-2022-28-sosyal-guvenlik-parametreleri","status":"publish","type":"post","link":"https:\/\/www.mehmetkocak.com\/2022\/02\/yayinlarimiz\/sirkuler\/sirkuler-2022-28-sosyal-guvenlik-parametreleri\/","title":{"rendered":"Sirk\u00fcler 2022\/28 Sosyal G\u00fcvenlik Parametreleri…"},"content":{"rendered":"

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

S\u0130RK\u00dcLER 2022\/28<\/strong><\/h2>\n

2022 YILI SOSYAL G\u00dcVENL\u0130K PARAMETRELER\u0130
\n<\/strong><\/span><\/h3>\n

Y\u00f6netici \u00d6zeti<\/strong>
\n2022 y\u0131l\u0131nda ge\u00e7erli olan sosyal g\u00fcvenlik parametreleri bu sirk\u00fclerimizde yer almakta olup i\u015f hayat\u0131nda en \u00e7ok kullan\u0131lan parametrelere ili\u015fkin \u00f6zet bilgiler a\u015fa\u011f\u0131daki tabloda sunulmu\u015ftur.<\/p>\n

\"\"<\/p>\n

2022 YILI SOSYAL G\u00dcVENL\u0130K PARAMETRELER\u0130<\/strong><\/p>\n

2022 y\u0131l\u0131 i\u00e7in uygulanacak olan asgari \u00fccret, , 1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131 i\u00e7in tespit edilerek, 17\/12\/2021 tarihli ve 31692 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

Asgari \u00dccret Tespit Komisyonunca al\u0131nan karara istinaden, 2022 y\u0131l\u0131nda bir g\u00fcnl\u00fck normal \u00e7al\u0131\u015fma kar\u015f\u0131l\u0131\u011f\u0131 asgari \u00fccret 166,80 TL olarak tespit edilmi\u015ftir.<\/p>\n

Buna g\u00f6re, 2022 y\u0131l\u0131nda uygulanmak \u00fczere sigortal\u0131lar i\u00e7in sigorta primine esas g\u00fcnl\u00fck ve ayl\u0131k kazan\u00e7lar\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131nda, yurt d\u0131\u015f\u0131nda ge\u00e7en s\u00fcreler ile hizmet bor\u00e7lanmalar\u0131nda, iste\u011fe ba\u011fl\u0131 sigortal\u0131lar ve genel sa\u011fl\u0131k sigortal\u0131lar\u0131n\u0131n \u00f6deyecekleri primlerde dikkate al\u0131nacak tutarlar ile ge\u00e7ici i\u015f g\u00f6remezlik, cenaze ve emzirme \u00f6deneklerinde dikkate al\u0131nacak tutarlar bu sirk\u00fclerimize konu edilmi\u015ftir.<\/p>\n

1. Sigorta Primine Esas G\u00fcnl\u00fck Ve Ayl\u0131k Kazan\u00e7lar\u0131n\u0131n Alt ve \u00dcst S\u0131n\u0131rlar\u0131 (\u00d6zel Sekt\u00f6r)<\/strong><\/p>\n

\u00d6zel sekt\u00f6rde bir i\u015fverene ba\u011fl\u0131 olarak \u00e7al\u0131\u015fan sigortal\u0131lar i\u00e7in 1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131nda sigorta primine esas;
\nG\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131: 166,80 TL
\nAyl\u0131k kazan\u00e7 alt s\u0131n\u0131r\u0131 : 5.004,00 TL
\nG\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131: 1.251,00TL
\nAyl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 : 37.530,00 TL olarak belirlenmi\u015ftir.<\/p>\n

2. \u00c7\u0131rak ve \u00d6\u011frenciler \u0130\u00e7in Prime Esas Kazan\u00e7 Tutarlar\u0131<\/strong><\/p>\n

3308 say\u0131l\u0131 Mesleki E\u011fitim Kanunu\u2019nun 25 inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca; aday \u00e7\u0131rak, \u00e7\u0131raklar, i\u015fletmelerde mesleki e\u011fitim g\u00f6ren \u00f6\u011frenciler ile mesleki ve teknik orta\u00f6\u011fretim okul ve kurumlar\u0131nda okumakta iken staja, tamamlay\u0131c\u0131 e\u011fitime veya alan e\u011fitimine tabi tutulan \u00f6\u011frencilerin sigorta primleri, asgari \u00fccretin y\u00fczde ellisi \u00fczerinden hesaplanmaktad\u0131r.<\/p>\n

Buna g\u00f6re, bu kapsamda yer alan \u00e7\u0131rak ve \u00f6\u011frencilerin prime esas kazan\u00e7lar\u0131;<\/p>\n

Ayl\u0131k prim ve hizmet belgelerini ay\u0131n 1\u2019i ila 30\u2019u aras\u0131nda d\u00fczenleyenler i\u00e7in 1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131nda;<\/p>\n

\u2022 G\u00fcnl\u00fck kazan\u00e7 tutar\u0131: 83,40 TL
\n\u2022 Ayl\u0131k kazan\u00e7 tutar\u0131:2.502,00 TL<\/p>\n

Ayl\u0131k prim ve hizmet belgelerini ay\u0131n 15\u2019i ila takip eden ay\u0131n 14\u2019\u00fc aras\u0131nda d\u00fczenleyenler i\u00e7in 15\/12\/2021- 14\/1\/2022 d\u00f6nemi i\u00e7in;
\n\u2022 2021 y\u0131l\u0131 Aral\u0131k ay\u0131 g\u00fcnl\u00fck kazan\u00e7 tutar\u0131: 119,25 TL x %50 = 59,63 TL
\n\u2022 2022 y\u0131l\u0131 Ocak ay\u0131 g\u00fcnl\u00fck kazan\u00e7 tutar\u0131: 166,80 x %50 =83,40 TL
\n\u2022 2021 y\u0131l\u0131 Aral\u0131k ay\u0131n\u0131n ikinci yar\u0131s\u0131 i\u00e7in: 59,63TL x 16 g\u00fcn = 954,08 TL
\n\u2022 2022 y\u0131l\u0131 Ocak ay\u0131n\u0131n ilk yar\u0131s\u0131 i\u00e7in :83,40 TL x 14 g\u00fcn =1.167,60 TL
\n\u2022 15\/12\/2021-14\/1\/2022 devresi i\u00e7in: 954,08 TL +1.167,60TL =2.121,68 TL<\/p>\n

15\/1\/2022 ila 14\/12\/2022 tarihleri aras\u0131nda sigorta primine esas;<\/p>\n

\u2022 G\u00fcnl\u00fck kazan\u00e7 tutar\u0131: 83,40 TL
\n\u2022 Ayl\u0131k kazan\u00e7 tutar\u0131: 2.502,00 TL<\/p>\n

3. Prime Esas Kazan\u00e7lardan \u0130stisna Tutulacak Yemek Paras\u0131, \u00c7ocuk Zamm\u0131 Ve Aile Zamm\u0131 (Yard\u0131m\u0131) Tutarlar\u0131<\/strong><\/p>\n

5510 Say\u0131l\u0131 Kanun\u2019un 4\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendine tabi sigortal\u0131lar\u0131n;
\nYemek paras\u0131:
\n1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131nda; 166,80 TL x %6 =10,01 TL (G\u00fcnl\u00fck)
\n\u00c7ocuk zamm\u0131:
\n1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131nda; 5.004,00 x % 2 = 100,08 TL (Ayl\u0131k)<\/p>\n

Aile zamm\u0131 (yard\u0131m\u0131):<\/p>\n

1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131nda; 35.004,00 x %10 =500,40 TL (Ayl\u0131k) tutar\u0131ndaki kazan\u00e7lar\u0131, prime esas kazanca dahil edilmeyecektir.<\/p>\n

4. Sosyal G\u00fcvenlik S\u00f6zle\u015fmesi Olmayan \u00dclkelerde \u0130\u015f \u00dcstlenen \u0130\u015fverenlerce Yurt D\u0131\u015f\u0131ndaki \u0130\u015fyerlerinde \u00c7al\u0131\u015ft\u0131r\u0131lmak \u00dczere G\u00f6t\u00fcr\u00fclen Sigortal\u0131lar Prime Esas Kazan\u00e7lar<\/strong><\/p>\n

5510 say\u0131l\u0131 Kanunun 82\u2019nci maddesinin birinci f\u0131kras\u0131 gere\u011fince sigorta primine esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 sosyal g\u00fcvenlik s\u00f6zle\u015fmesi olmayan \u00fclkelerde i\u015f \u00fcstlenen i\u015fverenlerce yurt d\u0131\u015f\u0131ndaki i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131r\u0131lmak \u00fczere g\u00f6t\u00fcr\u00fclen T\u00fcrk i\u015f\u00e7iler i\u00e7in 3 kat\u0131 olup s\u00f6z konusu h\u00fck\u00fcm gere\u011fince sosyal g\u00fcvenlik s\u00f6zle\u015fmesi olmayan \u00fclkelerde i\u015f \u00fcstlenen i\u015fverenlerce yurt d\u0131\u015f\u0131ndaki i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131r\u0131lmak \u00fczere g\u00f6t\u00fcr\u00fclen sigortal\u0131lar\u0131n;<\/p>\n

1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131nda;
\nG\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131: 166,80 TL
\nAyl\u0131k kazan\u00e7 alt s\u0131n\u0131r\u0131: 5.004,00 TL
\nG\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131: 500,40 TL<\/p>\n

Ayl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131: 15.012,00 TL olarak uygulanacakt\u0131r.<\/p>\n

5. Ev Hizmetlerinde Ayda 10 G\u00fcn ve \u00dczerinde Sigortal\u0131 \u00c7al\u0131\u015ft\u0131ran \u0130\u015fverenlerin \u00d6deyecekleri Ayl\u0131k Kazan\u00e7lar\u0131n Alt Ve \u00dcst S\u0131n\u0131rlar\u0131 \u0130le \u0130\u015f Kazas\u0131 Ve Meslek Hastal\u0131\u011f\u0131 Primleri Ve Sigortal\u0131larca Yap\u0131lacak \u00d6demeler<\/strong><\/p>\n

a) 10 g\u00fcn ve \u00fczerinde sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenler<\/p>\n

Ev hizmetlerinde sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenin sigortal\u0131 ve i\u015fveren hissesi ile i\u015fsizlik sigortas\u0131 primi dahil (5510 say\u0131l\u0131 Kanunun 81 inci maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendi ile ikinci f\u0131kras\u0131, 4447 say\u0131l\u0131 Kanunun 50\u2019nci ve ge\u00e7ici 10 uncu maddeleri te\u015fviklerinden yararlananlar i\u00e7in yap\u0131lan indirimler hesaplamaya dahil edilmemi\u015ftir.),<\/p>\n

1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re \u00f6deyecekleri tutar;<\/p>\n

\u2022 Ayda 10 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 166,80 x 10 x %37,5 = 625,50 TL
\n\u2022 Ayda 30 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 166,80 x 30 x %37,5 = 1.876,50 TL<\/p>\n

1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re \u00f6deyecekleri tutar;<\/p>\n

\u2022 Ayda 10 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 1.251,00 x 10 x %37,5 =4.691,25 TL
\n\u2022 Ayda 30 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 1.251,00 x 30 x %37,5 =14.073,75 TL<\/p>\n

Ev hizmetlerinde sosyal g\u00fcvenlik destek primine tabi sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenin sigortal\u0131 ve i\u015fveren hissesi dahil<\/p>\n

1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re \u00f6deyecekleri tutar;
\n\u2022 Ayda 10 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 166,80 x 10 x %32 = 533,76 TL
\n\u2022 Ayda 30 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 166,80 x 30 x %32 = 1.601,28 TL<\/p>\n

1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re \u00f6deyecekleri tutar;<\/p>\n

\u2022 Ayda 10 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 1.251,00 x 10 x %32 =4.003,20 TL
\n\u2022 Ayda 30 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 1.251,00 x 30 x %32 = 12.009,60 TL<\/p>\n

Ev hizmetlerinde ayda 10 g\u00fcnden az sigortal\u0131 \u00e7al\u0131\u015ft\u0131ranlar\u0131n \u00f6deyecekleri i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 primi,<\/p>\n

1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re \u00f6deyecekleri tutar;<\/p>\n

\u2022 Ayda 1 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ranlar i\u00e7in 166,80 x %2 =3,34 TL
\n\u2022 Ayda 9 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ranlar i\u00e7in 3,34 x 9 =30,06 TL<\/p>\n

Ev hizmetlerinde ayn\u0131 i\u015fveren yan\u0131nda ayda 10 g\u00fcnden az sigortal\u0131 \u00e7al\u0131\u015fanlar\u0131n \u00f6deyecekleri malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortas\u0131 ile genel sa\u011fl\u0131k sigortas\u0131 primi,<\/p>\n

1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re \u00f6deyecekleri tutar;<\/p>\n

166,80 x 30 x %32,5 = 1.626,30 TL<\/p>\n

6. 5510 Say\u0131l\u0131 Kanun\u2019un 4\u2019\u00fcnc\u00fc Maddesinin Birinci F\u0131kras\u0131n\u0131n (a) Bendi Kapsam\u0131nda Primlerini Kendileri \u00d6deyen Sigortal\u0131lar\u0131n Prime Esas Ayl\u0131k Kazan\u00e7lar\u0131n\u0131n Alt Ve \u00dcst S\u0131n\u0131rlar\u0131 \u0130le \u00d6denecek Prim Tutarlar\u0131<\/strong><\/p>\n

5510 say\u0131l\u0131 Kanunun ek 5 inci maddesine tabi olarak tar\u0131m veya orman i\u015flerinde hizmet akdiyle s\u00fcreksiz olarak \u00e7al\u0131\u015fanlar 1\/1\/2022-31\/12\/2022 tarihleri aras\u0131nda;<\/p>\n

\u2022 G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re: 166,80 TL x 29 x %34,5 =1.668,83 TL,
\n\u2022 G\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re: 1.251,00 TL x 29 x %34,5 =12.516,26 TL, \u00f6deyeceklerdir.<\/p>\n

5510 say\u0131l\u0131 Kanunun ek 6 nc\u0131 maddesine tabi olarak ticari taksi, dolmu\u015f ve benzeri nitelikteki \u015fehir i\u00e7i toplu ta\u015f\u0131ma ara\u00e7lar\u0131nda \u00e7al\u0131\u015fanlar ile K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131nca belirlenecek alanlarda k\u0131smi s\u00fcreli i\u015f s\u00f6zle\u015fmesiyle bir veya birden fazla ki\u015fi taraf\u0131ndan \u00e7al\u0131\u015ft\u0131r\u0131lanlar 1\/1\/2022-31\/12\/2022 tarihleri aras\u0131nda i\u015fsizlik sigortas\u0131 primi \u00f6demek istemeyenler;<\/p>\n

\u2022 G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re: 166,80 TL x 29 x %32,5 = 1.572,09 TL,
\n\u2022 G\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re: 1.251,00 TL x 29 x %32,5 = 11.790,68 TL,<\/p>\n

1\/1\/2022-31\/12\/2022 tarihleri aras\u0131nda i\u015fsizlik sigortas\u0131 primi dahil \u00f6demek isteyenler;<\/p>\n

\u2022 G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re: 166,80 TL x 29 x %35,5 = 1.717,21 TL,
\n\u2022 G\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re: 1.251,00 TL x 29 x %35,5 = 12.879,05 TL \u00f6deyeceklerdir.<\/p>\n

5510 say\u0131l\u0131 Kanunun 4\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda iste\u011fe ba\u011fl\u0131 sigortal\u0131lardan;<\/p>\n

5510 say\u0131l\u0131 Kanunun 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n (g) bendine g\u00f6re sadece malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortas\u0131 primi \u00f6deyenler;<\/p>\n

\u2022 1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131nda \u00f6denebilecek iste\u011fe ba\u011fl\u0131 sigorta primi ayl\u0131k alt s\u0131n\u0131r\u0131, 166,80 TL x 30 x %20 =1.000,80 TL,
\n\u2022 1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131nda \u00f6denebilecek iste\u011fe ba\u011fl\u0131 sigorta primi ayl\u0131k \u00fcst s\u0131n\u0131r\u0131, 1.251,00 TL x 30 x %20 =7.506,00 TL,<\/p>\n

Ay i\u00e7inde 30 g\u00fcnden az \u00e7al\u0131\u015fan veya tam g\u00fcn \u00e7al\u0131\u015fmayanlardan kalan s\u00fcrelerinde iste\u011fe ba\u011fl\u0131 sigortaya prim \u00f6deyenler;
\n\u0130\u015fsizlik sigortas\u0131 primi \u00f6demek istemeyenler 1\/1\/2022-31\/12\/2022 tarihleri aras\u0131nda,<\/p>\n

\u2022 Ayl\u0131k kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re: 166,80 TL x 30 x %32 =1.601,28 TL (\/30 x g\u00fcn say\u0131s\u0131),
\n\u2022 Ayl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re: 1.251,00 TL x 30 x %32 =12.009,60 TL (\/30 x g\u00fcn say\u0131s\u0131),<\/p>\n

\u0130\u015fsizlik sigortas\u0131 primi dahil \u00f6deyecekler 1\/1\/2022-31\/12\/2022 tarihleri aras\u0131nda,<\/p>\n

\u2022 Ayl\u0131k kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re: 166,80 TL x 30 x %35 = 1.751,40 TL (\/30 x g\u00fcn say\u0131s\u0131),
\n\u2022 Ayl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re: 1.251,00TL x 30 x %35 =13.135,50 TL (\/30 x g\u00fcn say\u0131s\u0131),
\n\u00f6deyeceklerdir.<\/p>\n

7. 5510 Say\u0131l\u0131 Kanun\u2019un 60 \u0131nc\u0131 ve Ek 13\u2019\u00fcnc\u00fc Maddesi Kapsam\u0131ndaki Genel Sa\u011fl\u0131k Sigortal\u0131lar\u0131n\u0131n \u00d6deyecekleri Prim Tutarlar\u0131<\/strong><\/p>\n

5510 say\u0131l\u0131 Kanunun 60 \u0131nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (g) bendi ve Ek 13 \u00fcnc\u00fc maddesi kapsam\u0131nda olanlar\u0131n \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 primi;
\n1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131nda \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 ayl\u0131k prim tutar\u0131;<\/p>\n

\u2022 5.004,00 x % 3 = 150,12 TL, olacakt\u0131r.<\/p>\n

5510 say\u0131l\u0131 Kanunun 60 \u0131nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (d) bendi kapsam\u0131nda olanlar\u0131n \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 primi;
\n1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131nda \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 ayl\u0131k prim tutar\u0131;<\/p>\n

\u2022 5.004,00 x 2 = 10.008,00 TL x %12 = 1.200,96 TL olacakt\u0131r.<\/p>\n

5510 say\u0131l\u0131 Kanunun 60 \u0131nc\u0131 maddesinin yedinci f\u0131kras\u0131 kapsam\u0131ndaki yabanc\u0131 uyruklu \u00f6\u011frencilerin \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 primi;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a01\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131nda \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 ayl\u0131k prim tutar\u0131;<\/p>\n

\u2022 5.004,00 TL \/ 3 =1.668,00 TL x %12 = 200,16 TL olacakt\u0131r.<\/p>\n

5510 say\u0131l\u0131 Kanunun 60 \u0131nc\u0131 maddesinin sekizinci f\u0131kras\u0131 kapsam\u0131nda 19\/3\/1969 tarihli ve 1136 say\u0131l\u0131 Avukatl\u0131k Kanunu uyar\u0131nca avukatl\u0131k staj\u0131 yapmakta olup bakmakla y\u00fck\u00fcml\u00fc olunan ki\u015fi durumunda olmayanlar i\u00e7in T\u00fcrkiye Barolar Birli\u011fi taraf\u0131ndan \u00f6denecek genel sa\u011fl\u0131k sigortas\u0131 primi;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131nda \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 ayl\u0131k prim tutar\u0131;<\/p>\n

\u2022 5.004,00TL x %6 =300,24 TL olacakt\u0131r.<\/p>\n

8. 5510 Say\u0131l\u0131 Kanun\u2019un 41 inci Maddesine G\u00f6re Yap\u0131lacak Hizmet Bor\u00e7land\u0131r\u0131lmas\u0131 \u0130le 3201 Say\u0131l\u0131 Kanun\u2019a G\u00f6re Yurt D\u0131\u015f\u0131nda Ge\u00e7en S\u00fcrelerin Bor\u00e7land\u0131r\u0131lmas\u0131na Esas Tutar<\/strong><\/p>\n

5510 say\u0131l\u0131 Kanunun 41 inci maddesine g\u00f6re yap\u0131lacak hizmet bor\u00e7lanmalar\u0131nda bor\u00e7lan\u0131lacak g\u00fcnl\u00fck tutar ba\u015fvuru tarihindeki 82 nci maddeye g\u00f6re belirlenen prime esas g\u00fcnl\u00fck kazan\u00e7 alt ve \u00fcst s\u0131n\u0131rlar\u0131 aras\u0131nda olmak \u00fczere, kendilerince belirlenecek g\u00fcnl\u00fck kazanc\u0131n % 32 ‘sidir.<\/p>\n

3201 say\u0131l\u0131 Kanuna g\u00f6re yap\u0131lacak yurt d\u0131\u015f\u0131 bor\u00e7lanmalar\u0131nda bor\u00e7lan\u0131lacak g\u00fcnl\u00fck tutar ise ba\u015fvuru tarihindeki 82 nci maddeye g\u00f6re belirlenen prime esas g\u00fcnl\u00fck kazan\u00e7 alt ve \u00fcst s\u0131n\u0131rlar\u0131 aras\u0131nda olmak \u00fczere, ba\u015fvuru sahiplerince belirlenecek g\u00fcnl\u00fck kazanc\u0131n % 45 ‘idir.<\/p>\n

Buna g\u00f6re, 2022 y\u0131l\u0131 i\u00e7in belirlenen asgari \u00fccret tutarlar\u0131 kar\u015f\u0131s\u0131nda 41 inci maddede belirtilen hallere ili\u015fkin s\u00fcrelerin bor\u00e7lan\u0131lmas\u0131nda;
\n1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131nda bor\u00e7lan\u0131lacak her bir g\u00fcn i\u00e7in tahakkuk ettirilecek bor\u00e7 tutar\u0131n\u0131n;<\/p>\n

\u2022 Alt s\u0131n\u0131r\u0131: 166,80 TL x %32=53,38 TL,
\n\u2022 \u00dcst s\u0131n\u0131r\u0131:1.251,00 TL x %32 =400,32 TL esas al\u0131nacakt\u0131r.<\/p>\n

5510 say\u0131l\u0131 Kanunun 41 inci maddesinin birinci f\u0131kras\u0131n\u0131n (i) bendi kapsam\u0131nda k\u0131smi s\u00fcreli \u00e7al\u0131\u015ft\u0131klar\u0131 aylara ait eksik kalan s\u00fcrelerinin bor\u00e7land\u0131r\u0131lmas\u0131nda 1\/1\/2012 tarihinden itibaren kalan s\u00fcrelerinde genel sa\u011fl\u0131k sigortal\u0131s\u0131 say\u0131ld\u0131klar\u0131ndan bu ki\u015filerin genel sa\u011fl\u0131k sigortas\u0131 prim borcu olmas\u0131 halinde % 32 oran\u0131 \u00fczerinden, bor\u00e7 bulunmamas\u0131 halinde % 20 oran\u0131 \u00fczerinden hesaplama yap\u0131lacakt\u0131r.<\/p>\n

1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131nda bor\u00e7lan\u0131lacak her bir g\u00fcn i\u00e7in tahakkuk ettirilecek bor\u00e7 tutar\u0131n\u0131n;<\/p>\n

\u2022 Alt s\u0131n\u0131r\u0131: 166,80 TL x %20 =33,36 TL,
\n\u2022 \u00dcst s\u0131n\u0131r\u0131: 1.251,00 TL x %20 =250,20 TL esas al\u0131nacakt\u0131r.<\/p>\n

2022 y\u0131l\u0131 i\u00e7in belirlenen asgari \u00fccret tutarlar\u0131 kar\u015f\u0131s\u0131nda yurt d\u0131\u015f\u0131nda ge\u00e7en s\u00fcrelerin bor\u00e7lan\u0131lmas\u0131nda ise 1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131nda,
\nBor\u00e7lan\u0131lacak her bir g\u00fcn i\u00e7in tahakkuk ettirilecek bor\u00e7 tutar\u0131n\u0131n;<\/p>\n

\u2022 Alt s\u0131n\u0131r\u0131 :166,80 TL x %45 = 75,06 TL
\n\u2022 \u00dcst s\u0131n\u0131r\u0131:1.251,00TL x %45 =562,95 TL esas al\u0131nacakt\u0131r.<\/p>\n

9. Ge\u00e7ici \u0130\u015f G\u00f6remezlik \u00d6deneklerinin Alt S\u0131n\u0131ra Tamamlanmas\u0131<\/strong><\/p>\n

5510 say\u0131l\u0131 Kanunun 18 inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca; i\u015f kazalar\u0131 ile meslek hastal\u0131klar\u0131, hastal\u0131k ve anal\u0131k sigortalar\u0131ndan, yeniden tespit edilen alt s\u0131n\u0131rlar\u0131n alt\u0131nda bir g\u00fcnl\u00fck kazan\u00e7 \u00fczerinden \u00f6denek almakta bulunanlar\u0131n veya almaya hak kazanm\u0131\u015f yahut kazanacak olanlar\u0131n bu \u00f6deneklerinin, g\u00fcnl\u00fck kazanc\u0131n alt s\u0131n\u0131r\u0131ndaki de\u011fi\u015fikliklerin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten ba\u015flan\u0131larak, de\u011fi\u015ftirilmi\u015f g\u00fcnl\u00fck kazan\u00e7lar\u0131n alt s\u0131n\u0131r\u0131na g\u00f6re \u00f6denmesi gerekmektedir.<\/p>\n

Buna g\u00f6re, 5510 say\u0131l\u0131 Kanunun 4\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) ve (b) bentleri ile 5 inci maddesinde say\u0131lan sigortal\u0131lar\u0131n ge\u00e7ici i\u015f g\u00f6remezlik \u00f6deneklerinin de\u011fi\u015ftirilmi\u015f g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131;<\/p>\n

\u2022 1\/1\/2022 tarihinden \u00f6nce ge\u00e7ici i\u015f g\u00f6remezli\u011fe u\u011frayan ve ge\u00e7ici i\u015f g\u00f6remezlik durumlar\u0131 bu tarihten sonra da devam edenler ile bu tarihten sonra i\u015f g\u00f6remezli\u011fe u\u011framakla birlikte ge\u00e7ici i\u015f g\u00f6remezlik \u00f6dene\u011fi hesab\u0131na esas g\u00fcnl\u00fck kazan\u00e7lar\u0131, 166,80 TL alt\u0131nda hesaplanm\u0131\u015f olanlar\u0131n, 1\/1\/2022 tarihinden 31\/12\/2022 tarihine kadar istirahatli bulunduklar\u0131 g\u00fcnlere ait ge\u00e7ici i\u015f g\u00f6remezlik \u00f6denekleri 166,80 TL asgari g\u00fcnl\u00fck kazan\u00e7 \u00fczerinden, \u00e7\u0131rak ve \u00f6\u011frencilerin ge\u00e7ici i\u015f g\u00f6remezlik \u00f6deneklerinin de\u011fi\u015ftirilmi\u015f g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131;
\n\u2022 1\/1\/2022 tarihinden \u00f6nce ge\u00e7ici i\u015f g\u00f6remezli\u011fe u\u011frayan ve ge\u00e7ici i\u015f g\u00f6remezlik durumlar\u0131 bu tarihten sonra da devam edenler ile bu tarihten sonra i\u015f g\u00f6remezli\u011fe u\u011framakla birlikte ge\u00e7ici i\u015f g\u00f6remezlik \u00f6dene\u011fi hesab\u0131na esas g\u00fcnl\u00fck kazan\u00e7lar\u0131, 83,40 TL alt\u0131nda hesaplanm\u0131\u015f olanlar\u0131n, 1\/1\/2022 tarihinden 31\/12\/2022 tarihine kadar istirahatli bulunduklar\u0131 g\u00fcnlere ait ge\u00e7ici i\u015f g\u00f6remezlik \u00f6denekleri, 83,40 TL asgari g\u00fcnl\u00fck kazan\u00e7 \u00fczerinden,
\nhesaplanacakt\u0131r.<\/p>\n

10- Emzirme \u00d6dene\u011fi<\/strong>
\nT\u00fcrkiye \u0130statistik Kurumu taraf\u0131ndan 2021 y\u0131l\u0131 i\u00e7in T\u00dcFE oranlar\u0131nda ortaya \u00e7\u0131kan de\u011fi\u015fim oran\u0131n\u0131n %36,08 oldu\u011fu dikkate al\u0131nd\u0131\u011f\u0131nda, 2021 y\u0131l\u0131nda 232,00 TL olan emzirme \u00f6dene\u011fi tutar\u0131 2022 y\u0131l\u0131nda 316,00 TL olarak belirlenmi\u015ftir.<\/p>\n

11- Cenaze \u00d6dene\u011fi<\/strong>
\nT\u00fcrkiye \u0130statistik Kurumu taraf\u0131ndan 2021 y\u0131l\u0131 i\u00e7in T\u00dcFE oranlar\u0131nda ortaya \u00e7\u0131kan de\u011fi\u015fim oran\u0131n\u0131n %36,08 olarak a\u00e7\u0131klanmas\u0131 nedeniyle 2021 y\u0131l\u0131nda 918,00 TL olan cenaze \u00f6dene\u011fi tutar\u0131 2022 y\u0131l\u0131 i\u00e7in 1.250,00 TL olarak belirlenmi\u015ftir.(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] S\u0130RK\u00dcLER 2022\/28 2022 YILI SOSYAL G\u00dcVENL\u0130K PARAMETRELER\u0130 Y\u00f6netici \u00d6zeti 2022 y\u0131l\u0131nda ge\u00e7erli olan sosyal g\u00fcvenlik parametreleri bu sirk\u00fclerimizde yer almakta olup i\u015f hayat\u0131nda en \u00e7ok kullan\u0131lan parametrelere ili\u015fkin \u00f6zet bilgiler a\u015fa\u011f\u0131daki tabloda sunulmu\u015ftur. 2022 YILI SOSYAL G\u00dcVENL\u0130K PARAMETRELER\u0130 2022 y\u0131l\u0131 i\u00e7in uygulanacak olan asgari \u00fccret, , 1\/1\/2022 ila 31\/12\/2022 tarihleri aras\u0131 i\u00e7in…<\/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":"\nSirk\u00fcler 2022\/28 Sosyal G\u00fcvenlik Parametreleri... - Mehmet Ko\u00e7ak<\/title>\n<meta name=\"description\" content=\"2022 y\u0131l\u0131nda ge\u00e7erli olan sosyal g\u00fcvenlik parametreleri bu sirk\u00fclerimizde yer almakta olup i\u015f hayat\u0131nda en \u00e7ok kullan\u0131lan parametrelere...\" \/>\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\/2022\/02\/yayinlarimiz\/sirkuler\/sirkuler-2022-28-sosyal-guvenlik-parametreleri\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sirk\u00fcler 2022\/28 Sosyal G\u00fcvenlik Parametreleri... - Mehmet Ko\u00e7ak\" \/>\n<meta property=\"og:description\" content=\"2022 y\u0131l\u0131nda ge\u00e7erli olan sosyal g\u00fcvenlik parametreleri bu sirk\u00fclerimizde yer almakta olup i\u015f hayat\u0131nda en \u00e7ok kullan\u0131lan parametrelere...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mehmetkocak.com\/2022\/02\/yayinlarimiz\/sirkuler\/sirkuler-2022-28-sosyal-guvenlik-parametreleri\/\" \/>\n<meta property=\"og:site_name\" content=\"Mehmet Ko\u00e7ak\" \/>\n<meta property=\"article:published_time\" content=\"2022-02-03T11:47:24+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-02-28T10:59:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.mehmetkocak.com\/wp-content\/uploads\/2022\/02\/s28.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=\"10 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 & Dan\\u0131\\u015fmanl\\u0131k\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/www.mehmetkocak.com\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"tr\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.mehmetkocak.com\/2022\/02\/yayinlarimiz\/sirkuler\/sirkuler-2022-28-sosyal-guvenlik-parametreleri\/#primaryimage\",\"inLanguage\":\"tr\",\"url\":\"https:\/\/www.mehmetkocak.com\/wp-content\/uploads\/2022\/02\/s28.png\",\"contentUrl\":\"https:\/\/www.mehmetkocak.com\/wp-content\/uploads\/2022\/02\/s28.png\",\"width\":703,\"height\":383},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.mehmetkocak.com\/2022\/02\/yayinlarimiz\/sirkuler\/sirkuler-2022-28-sosyal-guvenlik-parametreleri\/#webpage\",\"url\":\"https:\/\/www.mehmetkocak.com\/2022\/02\/yayinlarimiz\/sirkuler\/sirkuler-2022-28-sosyal-guvenlik-parametreleri\/\",\"name\":\"Sirk\\u00fcler 2022\/28 Sosyal G\\u00fcvenlik Parametreleri... - Mehmet Ko\\u00e7ak\",\"isPartOf\":{\"@id\":\"https:\/\/www.mehmetkocak.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.mehmetkocak.com\/2022\/02\/yayinlarimiz\/sirkuler\/sirkuler-2022-28-sosyal-guvenlik-parametreleri\/#primaryimage\"},\"datePublished\":\"2022-02-03T11:47:24+00:00\",\"dateModified\":\"2022-02-28T10:59:04+00:00\",\"author\":{\"@id\":\"https:\/\/www.mehmetkocak.com\/#\/schema\/person\/d7e4ce2fe1ac850ce8aacaaddae312ef\"},\"description\":\"2022 y\\u0131l\\u0131nda ge\\u00e7erli olan sosyal g\\u00fcvenlik parametreleri bu sirk\\u00fclerimizde yer almakta olup i\\u015f hayat\\u0131nda en \\u00e7ok kullan\\u0131lan parametrelere...\",\"breadcrumb\":{\"@id\":\"https:\/\/www.mehmetkocak.com\/2022\/02\/yayinlarimiz\/sirkuler\/sirkuler-2022-28-sosyal-guvenlik-parametreleri\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.mehmetkocak.com\/2022\/02\/yayinlarimiz\/sirkuler\/sirkuler-2022-28-sosyal-guvenlik-parametreleri\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.mehmetkocak.com\/2022\/02\/yayinlarimiz\/sirkuler\/sirkuler-2022-28-sosyal-guvenlik-parametreleri\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Anasayfa\",\"item\":\"https:\/\/www.mehmetkocak.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Sirk\\u00fcler 2022\/28 Sosyal G\\u00fcvenlik Parametreleri…\"}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.mehmetkocak.com\/#\/schema\/person\/d7e4ce2fe1ac850ce8aacaaddae312ef\",\"name\":\"Selin Kepceler\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.mehmetkocak.com\/#personlogo\",\"inLanguage\":\"tr\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/3385ed18685a4cd76730c9e21cbcc7ec?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/3385ed18685a4cd76730c9e21cbcc7ec?s=96&d=mm&r=g\",\"caption\":\"Selin Kepceler\"},\"url\":\"https:\/\/www.mehmetkocak.com\/author\/selin-kepceler\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/posts\/3208"}],"collection":[{"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/comments?post=3208"}],"version-history":[{"count":2,"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/posts\/3208\/revisions"}],"predecessor-version":[{"id":3247,"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/posts\/3208\/revisions\/3247"}],"wp:attachment":[{"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/media?parent=3208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/categories?post=3208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mehmetkocak.com\/wp-json\/wp\/v2\/tags?post=3208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}<!-- html is corrupted -->