{"status":true,"post":{"id":12744,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:19:19","created_at":"2015-11-01T21:00:00.000000Z","updated_at":"2022-10-21T06:19:19.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":12744,"is_featured":0,"title":"Birden fazla i\u015fyerinde \u00e7al\u0131\u015fanlara yol haritas\u0131","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\"><strong>\u0130\u015fverenler \u00f6zelikle i\u015fe alacaklar\u0131 i\u015f\u00e7ilerin ba\u015fka i\u015fyerinde sigortas\u0131n\u0131n devam etmesinin kendi y\u00fck\u00fcml\u00fcl\u00fcklerini ortadan kald\u0131rmad\u0131\u011f\u0131na dikkat etmeli.<\/strong><\/span><\/p>  <p><span class=\"large\"><strong>4\/a (SSK) KAPSAMINDA AYNI AYDA B\u0130RDEN FAZLA \u0130\u015eYER\u0130NDE \u00c7ALI\u015eANLAR<\/strong><\/span><\/p>  <p><span class=\"large\">SGK uygulamas\u0131nda her ay (28 g\u00fcn \u00e7eken \u015fubat ve 31 g\u00fcn \u00e7eken aylar dahil olmak \u00fczere) 30 g\u00fcn, y\u0131l 360 g\u00fcn olarak kabul edilmektedir. Di\u011fer yandan i\u015f\u00e7iler, i\u015f s\u00f6zle\u015fmesi ile bir veya birden fazla i\u015fveren taraf\u0131ndan \u00e7al\u0131\u015ft\u0131r\u0131labilmektedirler. Bu durumda birden fazla sigortal\u0131l\u0131k 4\/1-a kapsam\u0131nda ayn\u0131 sigortal\u0131l\u0131k halinde birden fazla i\u015fte \u00e7al\u0131\u015fmas\u0131 nedeniyle kazan\u00e7lar\u0131n prime esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na kadar olan k\u0131sm\u0131 SGK primine esas al\u0131nmakta, a\u015fan miktar\u0131 ise i\u015f\u00e7inin talebi \u00fczerine hissesi oran\u0131nda sigortal\u0131ya gecikme cezas\u0131 ve gecikme zamm\u0131 ile faiz \u00f6denmeden iade edilmektedir. Ayn\u0131 ayda ka\u00e7 g\u00fcn \u00e7al\u0131\u015f\u0131lm\u0131\u015f olursa olsun sadece 30 g\u00fcn olarak de\u011ferlendirilmektedir. \u00d6rne\u011fin \u0130\u015f\u00e7i Hakan Bey, 2016\/Kas\u0131m ay\u0131nda A i\u015fyerinde 20 g\u00fcn, B i\u015fyerinde 15 g\u00fcn, C i\u015fyerinde 10 g\u00fcn \u00e7al\u0131\u015fm\u0131\u015f oldu\u011funu varsayal\u0131m. Bu durumda Hakan Bey, belirtilen ayda 20+15+10=45 g\u00fcn \u00e7al\u0131\u015fm\u0131\u015f olmas\u0131na ra\u011fmen 2016\/Kas\u0131m ay\u0131nda SGK hizmet hanesine sadece 30 g\u00fcn yaz\u0131lacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Burada i\u015fverenlerin \u00f6zelikle dikkat etmesi gereken husus, i\u015fe alacaklar\u0131 i\u015f\u00e7ilerin ba\u015fka i\u015fyerinde sigortas\u0131n\u0131n devam etmesinin kendi y\u00fck\u00fcml\u00fcl\u00fcklerini ortadan kald\u0131rmamas\u0131d\u0131r. \u0130\u015fe al\u0131nan bir i\u015f\u00e7i ayn\u0131 anda ba\u015fka bir i\u015fyerinde 30 g\u00fcn sigortal\u0131 olsa bile bu i\u015f\u00e7inin sigortas\u0131n\u0131n yap\u0131lmas\u0131 zorunlu bulunmaktad\u0131r. Aksi takdirde SGK, idari para cezas\u0131 uygulanmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\"><strong>MEMURLARIN EK \u0130\u015eTE \u0130\u015e\u00c7\u0130 OLARAK \u00c7ALI\u015eMASI<\/strong><\/span><\/p>  <p><span class=\"large\">Memurlar, 4\/1-c (Emekli Sand\u0131\u011f\u0131) kapsam\u0131nda sigortal\u0131 olmaktad\u0131r. Memurlar\u0131n ayn\u0131 zamanda ek i\u015f olarak de\u011fi\u015fik i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131klar\u0131 bilinen bir ger\u00e7ektir. Bu durumda 4\/1-c (Emekli Sand\u0131\u011f\u0131) kapsam\u0131nda sigortal\u0131l\u0131\u011f\u0131 devam eden memurlar\u0131 \u00e7al\u0131\u015ft\u0131ran \u00f6zel sekt\u00f6r i\u015fverenlerinin memurlar\u0131 sigortal\u0131 (4\/1-a kapsam\u0131nda) olarak SGK\u2019ya bildirmelerine gerek bulunmamaktad\u0131r. Zira \u2018Sosyal g\u00fcvenli\u011fin tekli\u011fi ilkesi\u2019 gere\u011fince ayn\u0131 anda farkl\u0131 stat\u00fcde \u00e7al\u0131\u015fanlar\u0131n tek bir stat\u00fcdeki sigortal\u0131l\u0131klar\u0131 kabul edilmektedir.<\/span><\/p>  <p><span class=\"large\">4\/1-c (Emekli Sand\u0131\u011f\u0131) kapsam\u0131nda sigortal\u0131l\u0131\u011f\u0131 devam eden memurlar\u0131n di\u011fer kapsamda (SSK, Ba\u011f-Kur) sigortal\u0131l\u0131klar\u0131 ge\u00e7erli olmamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">\u00d6rne\u011fin 4\/1-c (Emekli Sand\u0131\u011f\u0131) kapsam\u0131nda \u00f6\u011fretmen olarak \u00e7al\u0131\u015fmakta olan Hakan Bey, ayn\u0131 zamanda \u00f6zel bir okulda \u00f6\u011fretmen olarak \u00e7al\u0131\u015f\u0131rsa 4\/1-a (SSK) kapsam\u0131nda sigortal\u0131 olamaz. Sadece 4\/1-c sigortal\u0131l\u0131\u011f\u0131 ge\u00e7erli olur.<\/span><\/p>  <p><span class=\"large\"><strong>HEM SSK HEM BA\u011e-KUR\u2019DA \u00c7ALI\u015eANLAR <\/strong><\/span><\/p>  <p><span class=\"large\">SGK uygulamas\u0131nda sigortal\u0131n\u0131n 4\/1-a (SSK), 4\/1-b (Ba\u011f-Kur), 4\/1-c (Emekli Sand\u0131\u011f\u0131), kapsam\u0131nda yer alan sigortal\u0131l\u0131k hallerinden birden fazlas\u0131na ayn\u0131 anda tabi olmas\u0131n\u0131 gerektirecek \u015fekilde \u00e7al\u0131\u015fmas\u0131 halinde; sadece 4\/1-c (Emekli Sand\u0131\u011f\u0131) sigortal\u0131l\u0131\u011f\u0131 ge\u00e7erli olmaktad\u0131r. Sigortal\u0131n\u0131n 4\/1-c (Emekli Sand\u0131\u011f\u0131) kapsam\u0131nda \u00e7al\u0131\u015fmas\u0131 yoksa 4\/1-a (SSK) sigortal\u0131l\u0131k esas al\u0131nmaktad\u0131r. Bu sigortal\u0131l\u0131\u011f\u0131n sona ermesi halinde ise 4\/1-b (Ba\u011f-Kur) sigortal\u0131l\u0131\u011f\u0131 esas al\u0131narak bu sigortal\u0131l\u0131k ba\u015flat\u0131lmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Ki\u015finin birden fazla i\u015fyeri veya \u015firket ortakl\u0131\u011f\u0131n\u0131n bulunmas\u0131 halinde ise sadece ilk 4\/1-b (Ba\u011f-Kur) sigortal\u0131l\u0131\u011f\u0131 ge\u00e7erli say\u0131lacakt\u0131r. Bu durumda di\u011fer ticari faaliyetler i\u00e7in 4\/1-b (Ba\u011f-Kur) primi al\u0131nmamaktad\u0131r.<\/span><br><span class=\"large\"> Ba\u011f-Kur (4\/1-b) kapsam\u0131nda sigortal\u0131 say\u0131lanlar\u0131n, kendilerine ait veya ortak olduklar\u0131 i\u015fyerlerinden dolay\u0131 SSK (4\/1-a) kapsam\u0131nda sigortal\u0131 bildirilmeleri halinde bu bildirimleri SGK ge\u00e7erli kabul etmemektedir.<\/span><\/p>  <p><strong><span class=\"large\">B\u0130RLE\u015eT\u0130RME \u0130\u015eLEM\u0130 KONTROL ED\u0130LMEL\u0130 <\/span><\/strong><\/p>  <p><span class=\"large\">SGK Uygulama Kanunu\u2019nun, kesin emredici h\u00fckm\u00fcne ra\u011fmen maalesef \u00e7ok say\u0131da i\u015fveren, \u015firket orta\u011f\u0131, i\u015fyeri sahibi, kendisini kendilerine ait i\u015fyerlerinden sigortal\u0131 g\u00f6stermektedir. Bunlar\u0131n iptal edilece\u011fi, hatta emekliliklerinin tehlikeye girece\u011fini defalarca bu k\u00f6\u015femizden uyarm\u0131\u015ft\u0131k. Bu durumdaki sigortal\u0131lar\u0131n SGKsigortal\u0131 tescil ve hizmet servislerince gerek sigortal\u0131l\u0131k stat\u00fcs\u00fcn\u00fcn belirlenmesinde, gerek hizmet bildirmede, gerekse ayl\u0131k ba\u011flanmas\u0131 s\u0131ras\u0131nda yap\u0131lacak hizmet birle\u015ftirme i\u015flemlerinde sigortal\u0131lar\u0131n kendi i\u015fyerlerinden bildirilip bildirilmedi\u011fi hususu mutlaka kontrol edilmektedir.<\/span><\/p>  \t\t\t\t","slug":"birden-fazla-isyerinde-calisanlara-yol-haritasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Birden fazla i\u015fyerinde \u00e7al\u0131\u015fanlara yol haritas\u0131","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1073,"cropped_1200x675":null,"user":{"id":7,"name":"\u0130SA","surname":"KARAKA\u015e","email":"igurmen@yandex.com.tr","slug":"isa-karakas","avatar":"\/front\/uploads\/avatar\/1733691600UsNll1YpnmquGG1.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-15T09:39:41.000000Z","updated_at":"2024-12-18T10:20:38.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":12843,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":12744,"locale":"tr","category_id":73,"title":"Birden fazla i\u015fyerinde \u00e7al\u0131\u015fanlara yol haritas\u0131","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\"><strong>\u0130\u015fverenler \u00f6zelikle i\u015fe alacaklar\u0131 i\u015f\u00e7ilerin ba\u015fka i\u015fyerinde sigortas\u0131n\u0131n devam etmesinin kendi y\u00fck\u00fcml\u00fcl\u00fcklerini ortadan kald\u0131rmad\u0131\u011f\u0131na dikkat etmeli.<\/strong><\/span><\/p>  <p><span class=\"large\"><strong>4\/a (SSK) KAPSAMINDA AYNI AYDA B\u0130RDEN FAZLA \u0130\u015eYER\u0130NDE \u00c7ALI\u015eANLAR<\/strong><\/span><\/p>  <p><span class=\"large\">SGK uygulamas\u0131nda her ay (28 g\u00fcn \u00e7eken \u015fubat ve 31 g\u00fcn \u00e7eken aylar dahil olmak \u00fczere) 30 g\u00fcn, y\u0131l 360 g\u00fcn olarak kabul edilmektedir. Di\u011fer yandan i\u015f\u00e7iler, i\u015f s\u00f6zle\u015fmesi ile bir veya birden fazla i\u015fveren taraf\u0131ndan \u00e7al\u0131\u015ft\u0131r\u0131labilmektedirler. Bu durumda birden fazla sigortal\u0131l\u0131k 4\/1-a kapsam\u0131nda ayn\u0131 sigortal\u0131l\u0131k halinde birden fazla i\u015fte \u00e7al\u0131\u015fmas\u0131 nedeniyle kazan\u00e7lar\u0131n prime esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na kadar olan k\u0131sm\u0131 SGK primine esas al\u0131nmakta, a\u015fan miktar\u0131 ise i\u015f\u00e7inin talebi \u00fczerine hissesi oran\u0131nda sigortal\u0131ya gecikme cezas\u0131 ve gecikme zamm\u0131 ile faiz \u00f6denmeden iade edilmektedir. Ayn\u0131 ayda ka\u00e7 g\u00fcn \u00e7al\u0131\u015f\u0131lm\u0131\u015f olursa olsun sadece 30 g\u00fcn olarak de\u011ferlendirilmektedir. \u00d6rne\u011fin \u0130\u015f\u00e7i Hakan Bey, 2016\/Kas\u0131m ay\u0131nda A i\u015fyerinde 20 g\u00fcn, B i\u015fyerinde 15 g\u00fcn, C i\u015fyerinde 10 g\u00fcn \u00e7al\u0131\u015fm\u0131\u015f oldu\u011funu varsayal\u0131m. Bu durumda Hakan Bey, belirtilen ayda 20+15+10=45 g\u00fcn \u00e7al\u0131\u015fm\u0131\u015f olmas\u0131na ra\u011fmen 2016\/Kas\u0131m ay\u0131nda SGK hizmet hanesine sadece 30 g\u00fcn yaz\u0131lacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Burada i\u015fverenlerin \u00f6zelikle dikkat etmesi gereken husus, i\u015fe alacaklar\u0131 i\u015f\u00e7ilerin ba\u015fka i\u015fyerinde sigortas\u0131n\u0131n devam etmesinin kendi y\u00fck\u00fcml\u00fcl\u00fcklerini ortadan kald\u0131rmamas\u0131d\u0131r. \u0130\u015fe al\u0131nan bir i\u015f\u00e7i ayn\u0131 anda ba\u015fka bir i\u015fyerinde 30 g\u00fcn sigortal\u0131 olsa bile bu i\u015f\u00e7inin sigortas\u0131n\u0131n yap\u0131lmas\u0131 zorunlu bulunmaktad\u0131r. Aksi takdirde SGK, idari para cezas\u0131 uygulanmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\"><strong>MEMURLARIN EK \u0130\u015eTE \u0130\u015e\u00c7\u0130 OLARAK \u00c7ALI\u015eMASI<\/strong><\/span><\/p>  <p><span class=\"large\">Memurlar, 4\/1-c (Emekli Sand\u0131\u011f\u0131) kapsam\u0131nda sigortal\u0131 olmaktad\u0131r. Memurlar\u0131n ayn\u0131 zamanda ek i\u015f olarak de\u011fi\u015fik i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131klar\u0131 bilinen bir ger\u00e7ektir. Bu durumda 4\/1-c (Emekli Sand\u0131\u011f\u0131) kapsam\u0131nda sigortal\u0131l\u0131\u011f\u0131 devam eden memurlar\u0131 \u00e7al\u0131\u015ft\u0131ran \u00f6zel sekt\u00f6r i\u015fverenlerinin memurlar\u0131 sigortal\u0131 (4\/1-a kapsam\u0131nda) olarak SGK\u2019ya bildirmelerine gerek bulunmamaktad\u0131r. Zira \u2018Sosyal g\u00fcvenli\u011fin tekli\u011fi ilkesi\u2019 gere\u011fince ayn\u0131 anda farkl\u0131 stat\u00fcde \u00e7al\u0131\u015fanlar\u0131n tek bir stat\u00fcdeki sigortal\u0131l\u0131klar\u0131 kabul edilmektedir.<\/span><\/p>  <p><span class=\"large\">4\/1-c (Emekli Sand\u0131\u011f\u0131) kapsam\u0131nda sigortal\u0131l\u0131\u011f\u0131 devam eden memurlar\u0131n di\u011fer kapsamda (SSK, Ba\u011f-Kur) sigortal\u0131l\u0131klar\u0131 ge\u00e7erli olmamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">\u00d6rne\u011fin 4\/1-c (Emekli Sand\u0131\u011f\u0131) kapsam\u0131nda \u00f6\u011fretmen olarak \u00e7al\u0131\u015fmakta olan Hakan Bey, ayn\u0131 zamanda \u00f6zel bir okulda \u00f6\u011fretmen olarak \u00e7al\u0131\u015f\u0131rsa 4\/1-a (SSK) kapsam\u0131nda sigortal\u0131 olamaz. Sadece 4\/1-c sigortal\u0131l\u0131\u011f\u0131 ge\u00e7erli olur.<\/span><\/p>  <p><span class=\"large\"><strong>HEM SSK HEM BA\u011e-KUR\u2019DA \u00c7ALI\u015eANLAR <\/strong><\/span><\/p>  <p><span class=\"large\">SGK uygulamas\u0131nda sigortal\u0131n\u0131n 4\/1-a (SSK), 4\/1-b (Ba\u011f-Kur), 4\/1-c (Emekli Sand\u0131\u011f\u0131), kapsam\u0131nda yer alan sigortal\u0131l\u0131k hallerinden birden fazlas\u0131na ayn\u0131 anda tabi olmas\u0131n\u0131 gerektirecek \u015fekilde \u00e7al\u0131\u015fmas\u0131 halinde; sadece 4\/1-c (Emekli Sand\u0131\u011f\u0131) sigortal\u0131l\u0131\u011f\u0131 ge\u00e7erli olmaktad\u0131r. Sigortal\u0131n\u0131n 4\/1-c (Emekli Sand\u0131\u011f\u0131) kapsam\u0131nda \u00e7al\u0131\u015fmas\u0131 yoksa 4\/1-a (SSK) sigortal\u0131l\u0131k esas al\u0131nmaktad\u0131r. Bu sigortal\u0131l\u0131\u011f\u0131n sona ermesi halinde ise 4\/1-b (Ba\u011f-Kur) sigortal\u0131l\u0131\u011f\u0131 esas al\u0131narak bu sigortal\u0131l\u0131k ba\u015flat\u0131lmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Ki\u015finin birden fazla i\u015fyeri veya \u015firket ortakl\u0131\u011f\u0131n\u0131n bulunmas\u0131 halinde ise sadece ilk 4\/1-b (Ba\u011f-Kur) sigortal\u0131l\u0131\u011f\u0131 ge\u00e7erli say\u0131lacakt\u0131r. Bu durumda di\u011fer ticari faaliyetler i\u00e7in 4\/1-b (Ba\u011f-Kur) primi al\u0131nmamaktad\u0131r.<\/span><br><span class=\"large\"> Ba\u011f-Kur (4\/1-b) kapsam\u0131nda sigortal\u0131 say\u0131lanlar\u0131n, kendilerine ait veya ortak olduklar\u0131 i\u015fyerlerinden dolay\u0131 SSK (4\/1-a) kapsam\u0131nda sigortal\u0131 bildirilmeleri halinde bu bildirimleri SGK ge\u00e7erli kabul etmemektedir.<\/span><\/p>  <p><strong><span class=\"large\">B\u0130RLE\u015eT\u0130RME \u0130\u015eLEM\u0130 KONTROL ED\u0130LMEL\u0130 <\/span><\/strong><\/p>  <p><span class=\"large\">SGK Uygulama Kanunu\u2019nun, kesin emredici h\u00fckm\u00fcne ra\u011fmen maalesef \u00e7ok say\u0131da i\u015fveren, \u015firket orta\u011f\u0131, i\u015fyeri sahibi, kendisini kendilerine ait i\u015fyerlerinden sigortal\u0131 g\u00f6stermektedir. Bunlar\u0131n iptal edilece\u011fi, hatta emekliliklerinin tehlikeye girece\u011fini defalarca bu k\u00f6\u015femizden uyarm\u0131\u015ft\u0131k. Bu durumdaki sigortal\u0131lar\u0131n SGKsigortal\u0131 tescil ve hizmet servislerince gerek sigortal\u0131l\u0131k stat\u00fcs\u00fcn\u00fcn belirlenmesinde, gerek hizmet bildirmede, gerekse ayl\u0131k ba\u011flanmas\u0131 s\u0131ras\u0131nda yap\u0131lacak hizmet birle\u015ftirme i\u015flemlerinde sigortal\u0131lar\u0131n kendi i\u015fyerlerinden bildirilip bildirilmedi\u011fi hususu mutlaka kontrol edilmektedir.<\/span><\/p>  \t\t\t\t","slug":"birden-fazla-isyerinde-calisanlara-yol-haritasi","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Birden fazla i\u015fyerinde \u00e7al\u0131\u015fanlara yol haritas\u0131","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1073,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}