{"id":3763,"date":"2023-02-22T14:36:25","date_gmt":"2023-02-22T11:36:25","guid":{"rendered":"https:\/\/www.mehmetkocak.com\/?p=3763"},"modified":"2023-02-22T14:36:25","modified_gmt":"2023-02-22T11:36:25","slug":"sirkuler-2023-08-2023-yili-hizmet-borclanmasi","status":"publish","type":"post","link":"https:\/\/www.mehmetkocak.com\/2023\/02\/yayinlarimiz\/sirkuler\/sirkuler-2023-08-2023-yili-hizmet-borclanmasi\/","title":{"rendered":"Sirk\u00fcler 2023\/08 2023 Y\u0131l\u0131 Hizmet Bor\u00e7lanmas\u0131&#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 2023\/08<\/strong><\/h2>\n<h3 style=\"text-align: center;\"><span style=\"color: #da5f15;\"><strong>2023 YILI H\u0130ZMET BOR\u00c7LANMASI M\u0130KTARLARI<br \/>\n<\/strong><\/span><\/h3>\n<p>5510 say\u0131l\u0131 Kanunun 41. maddesine g\u00f6re yap\u0131lacak (do\u011fum ve askerlik gibi) hizmet bor\u00e7lanmalar\u0131nda bor\u00e7lan\u0131lacak g\u00fcnl\u00fck tutar ba\u015fvuru tarihinde 5510\/82. maddeye g\u00f6re belirlenen prime esas g\u00fcnl\u00fck kazan\u00e7 alt ve \u00fcst s\u0131n\u0131rlar\u0131 aras\u0131nda olmak \u00fczere, sigortal\u0131 veya hak sahiplerinin kendilerince belirlenecek g\u00fcnl\u00fck kazanc\u0131n %32&#8217;sidir.<\/p>\n<p>Buna g\u00f6re, 1\/1\/2023 ila 31\/12\/2023 d\u00f6nemi i\u00e7in belirlenen asgari \u00fccret tutar\u0131 kar\u015f\u0131s\u0131nda 41. maddede belirtilen hallere ili\u015fkin s\u00fcrelerin bor\u00e7lan\u0131lmas\u0131nda a\u015fa\u011f\u0131daki tutarlar esas al\u0131nacakt\u0131r.<\/p>\n<table width=\"615\">\n<tbody>\n<tr>\n<td width=\"308\">&nbsp;<\/td>\n<td width=\"308\"><strong>Bor\u00e7lanma Miktarlar\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"308\"><strong>Bor\u00e7lanma G\u00fcnl\u00fck Alt S\u0131n\u0131r\u0131<\/strong><\/td>\n<td width=\"308\">333,60 x 0,32 = 106,75 TL<\/td>\n<\/tr>\n<tr>\n<td width=\"308\"><strong>Bor\u00e7lanma G\u00fcnl\u00fck \u00dcst S\u0131n\u0131r\u0131<\/strong><\/td>\n<td width=\"308\">2.502 x 0,32 = 800,64 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>5510 say\u0131l\u0131 Kanunun 41. maddesinin birinci f\u0131kras\u0131n\u0131n (i) bendi kapsam\u0131nda k\u0131smi s\u00fcreli \u00e7al\u0131\u015f\u0131lan aylara ait eksik s\u00fcrelerin bor\u00e7land\u0131r\u0131lmas\u0131nda 25\/2\/2011 tarihinden itibaren k\u0131smi s\u00fcreli \u00e7al\u0131\u015f\u0131lan aylara ait eksik s\u00fcrelere ili\u015fkin genel sa\u011fl\u0131k sigortas\u0131 primleri <u>\u00f6denmemi\u015f ise<\/u> beyan edilecek kazanc\u0131n % 32&#8217;si \u00fczerinden; genel sa\u011fl\u0131k sigortas\u0131 primleri 5510\/60-g bendi kapsam\u0131nda <u>\u00f6denmi\u015f ise<\/u> beyan edilecek kazanc\u0131n % 20\u2019si \u00fczerinden bor\u00e7lanma tutar\u0131 hesaplanacakt\u0131r.<\/p>\n<table width=\"615\">\n<tbody>\n<tr>\n<td width=\"308\"><strong>K\u0131smi S\u00fcreli \u00c7al\u0131\u015f\u0131lan Aylara \u0130li\u015fkin GSS Primlerinin \u00d6denmi\u015f Olmas\u0131 Halinde<\/strong><\/td>\n<td width=\"308\"><strong>Bor\u00e7lanma Miktarlar\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"308\"><strong>Bor\u00e7lanma G\u00fcnl\u00fck Alt S\u0131n\u0131r\u0131<\/strong><\/td>\n<td width=\"308\">333,60 x 0,20 = 66,72 TL<\/td>\n<\/tr>\n<tr>\n<td width=\"308\"><strong>Bor\u00e7lanma G\u00fcnl\u00fck \u00dcst S\u0131n\u0131r\u0131<\/strong><\/td>\n<td width=\"308\">2.502 x 0,20 = 500,40 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>3201 say\u0131l\u0131 Kanuna g\u00f6re yap\u0131lacak yurt d\u0131\u015f\u0131 bor\u00e7lanmalar\u0131nda ise bor\u00e7lan\u0131lacak g\u00fcnl\u00fck tutar ba\u015fvuru tarihinde 5510\/82. 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&#8217;idir.<\/p>\n<table width=\"615\">\n<tbody>\n<tr>\n<td width=\"308\"><strong>Yurtd\u0131\u015f\u0131 Bor\u00e7lanmas\u0131nda<\/strong><\/td>\n<td width=\"308\"><strong>Bor\u00e7lanma Miktarlar\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"308\"><strong>Bor\u00e7lanma G\u00fcnl\u00fck Alt S\u0131n\u0131r\u0131<\/strong><\/td>\n<td width=\"308\">333,60 x 0,45 = 150,12 TL<\/td>\n<\/tr>\n<tr>\n<td width=\"308\"><strong>Bor\u00e7lanma G\u00fcnl\u00fck \u00dcst S\u0131n\u0131r\u0131<\/strong><\/td>\n<td width=\"308\">2.502 x 0,45 = 1.125,90 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><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 2023\/08 2023 YILI H\u0130ZMET BOR\u00c7LANMASI M\u0130KTARLARI 5510 say\u0131l\u0131 Kanunun 41. maddesine g\u00f6re yap\u0131lacak (do\u011fum ve askerlik gibi) hizmet bor\u00e7lanmalar\u0131nda bor\u00e7lan\u0131lacak g\u00fcnl\u00fck tutar ba\u015fvuru tarihinde 5510\/82. maddeye g\u00f6re belirlenen prime esas g\u00fcnl\u00fck kazan\u00e7 alt ve \u00fcst s\u0131n\u0131rlar\u0131 aras\u0131nda olmak \u00fczere, sigortal\u0131 veya hak sahiplerinin kendilerince belirlenecek g\u00fcnl\u00fck kazanc\u0131n %32&#8217;sidir. Buna g\u00f6re, 1\/1\/2023&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 2023\/08 2023 Y\u0131l\u0131 Hizmet Bor\u00e7lanmas\u0131... - Mehmet Ko\u00e7ak<\/title>\n<meta name=\"description\" content=\"Hizmet bor\u00e7lanmalar\u0131nda bor\u00e7lan\u0131lacak g\u00fcnl\u00fck tutar ba\u015fvuru tarihinde 5510\/82. maddeye g\u00f6re belirlenen prime esas g\u00fcnl\u00fck kazan\u00e7 alt ve \u00fcst...\" \/>\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\/2023\/02\/yayinlarimiz\/sirkuler\/sirkuler-2023-08-2023-yili-hizmet-borclanmasi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sirk\u00fcler 2023\/08 2023 Y\u0131l\u0131 Hizmet Bor\u00e7lanmas\u0131... - Mehmet Ko\u00e7ak\" \/>\n<meta property=\"og:description\" content=\"Hizmet bor\u00e7lanmalar\u0131nda bor\u00e7lan\u0131lacak g\u00fcnl\u00fck tutar ba\u015fvuru tarihinde 5510\/82. maddeye g\u00f6re belirlenen prime esas g\u00fcnl\u00fck kazan\u00e7 alt ve \u00fcst...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mehmetkocak.com\/2023\/02\/yayinlarimiz\/sirkuler\/sirkuler-2023-08-2023-yili-hizmet-borclanmasi\/\" \/>\n<meta property=\"og:site_name\" content=\"Mehmet Ko\u00e7ak\" \/>\n<meta property=\"article:published_time\" content=\"2023-02-22T11:36:25+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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