{"status":true,"post":{"id":59982,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2025-01-08 07:32:00","created_at":"2025-01-08T04:32:00.000000Z","updated_at":"2025-01-08T04:32:00.000000Z","edited_at":"2025-01-08 07:32:00","source_id":null,"post_id":59982,"is_featured":0,"title":"K\u0131smen prime tabi \u00f6demelerde yeni SGK uygulamalar\u0131","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":"K\u0131smen prime tabi \u00f6demelerde yeni SGK uygulamalar\u0131","sub_title":null,"category_id":73,"description":"\u0130SA KARAKA\u015e","content":"

<\/span><\/strong>Sosyal G\u00fcvenlik Kurumu\u2019nun (SGK) sundu\u011fu t\u00fcm hizmetlerin yegane kayna\u011f\u0131n\u0131, her ay i\u015fveren ve \u00e7al\u0131\u015fanlardan ald\u0131\u011f\u0131 primler olu\u015fturuyor. Hal b\u00f6yle olunca SGK, primlerin zaman\u0131nda ve ger\u00e7e\u011fe uygun bir \u015fekilde eksiksiz bildirilmesi noktas\u0131nda son derece hassas davran\u0131yor. \u0130\u015fverenlerin SGK\u2019ya her ay yapm\u0131\u015f oldu\u011fu \u00fccret ve di\u011fer \u00f6demeleri, mevzuata uygun olarak beyan etmeleri b\u00fcy\u00fck \u00f6nemi haiz. Aksi takdirde a\u011f\u0131r idari para cezalar\u0131yla kar\u015f\u0131la\u015fabilecekleri gibi halihaz\u0131rda faydalan\u0131lmakta olan te\u015fvik ve desteklerin de riske edilmesi s\u00f6z konusu.<\/span><\/p>

1 Ocak 2025 tarihinden itibaren ge\u00e7erli olacak yeni asgari \u00fccretin y\u00fcr\u00fcrl\u00fc\u011fe girmesiyle en son yap\u0131lan di\u011fer de\u011fi\u015fiklikler \u00e7er\u00e7evesinde bu aydan itibaren SGK\u2019ya yap\u0131lacak k\u0131smen prime tabi \u00f6demelerin hesab\u0131 bu yaz\u0131m\u0131zda izah ediliyor.<\/span><\/p>

\u00a0<\/span><\/strong><\/p>

A\u0130LE YARDIMLARI<\/span><\/strong><\/p>

\u00a0<\/span><\/p>

Sigortal\u0131lara aile zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lacak \u00f6demelerin, sigortal\u0131n\u0131n hizmet akdinin devam etmesi \u015fart\u0131yla fiilen \u00e7al\u0131\u015fmas\u0131n\u0131n olup olmad\u0131\u011f\u0131 \u00fczerinde durulmaks\u0131z\u0131n, sigortal\u0131n\u0131n e\u015finin kanuna tabi zorunlu sigortal\u0131 olmay\u0131 gerektirecek \u015fekilde \u00e7al\u0131\u015fmamas\u0131 ve kurumdan gelir veya ayl\u0131k almamas\u0131 durumunda, 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in belirlenen ayl\u0131k asgari \u00fccretin y\u00fczde 10\u2019u, ayl\u0131k prime esas kazan\u00e7lar\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacak. Bu durumda, aile zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar;\u00a0<\/span><\/p>

Br\u00fct ayl\u0131k asgari \u00fccret x y\u00fczde 10 = \u0130stisna tutar\u0131\u00a0<\/span><\/em><\/p>

\u00d6denen aile zamm\u0131 \u2013 \u0130stisna tutar\u0131 = Prime esas kazanca dahil edilecek aile zamm\u0131\u00a0<\/span><\/em><\/p>

form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak.\u00a0<\/span><\/p>

1 Ocak 2024 ila 31 Aral\u0131k 2024 tarihleri aras\u0131nda; 20.002,50 TL x y\u00fczde 10 = 2.000,25 TL (ayl\u0131k) tutar\u0131ndaki kazan\u00e7lar\u0131, prime esas kazanca dahil edilmezken, bu rakam 1 Ocak 2025 tarihinde asgari \u00fccrete yap\u0131lan yakla\u015f\u0131k y\u00fczde 30\u2019luk art\u0131\u015fa paralel olarak artt\u0131. Buna g\u00f6re, 1 Ocak 2025 tarihinden itibaren ayl\u0131k aile yard\u0131m\u0131 istisna tutar\u0131 2.600,55 TL\u2019ye y\u00fckseldi. Belirtilen tutar\u0131 a\u015fan miktardan SGK prim kesecek.<\/span><\/p>

\u00a0<\/span><\/strong><\/p>

\u00c7OCUK YARDIMI<\/span><\/strong><\/p>

\u00a0<\/span><\/p>

\u00c7al\u0131\u015fan sigortal\u0131n\u0131n hizmet akdinin devam etmesi \u015fart\u0131yla ve fiilen \u00e7al\u0131\u015fmas\u0131n\u0131n olup olmad\u0131\u011f\u0131 \u00fczerinde durulmaks\u0131z\u0131n; sigortal\u0131 veya iste\u011fe ba\u011fl\u0131 sigortal\u0131 say\u0131lmayan, kendi sigortal\u0131l\u0131\u011f\u0131 nedeniyle gelir veya ayl\u0131k ba\u011flanmam\u0131\u015f olan \u00e7ocuklar\u0131ndan 18 ya\u015f\u0131n\u0131, lise ve dengi \u00f6\u011frenim veya Mesleki E\u011fitim Kanunu\u2019nda belirtilen aday \u00e7\u0131rak, \u00e7\u0131rak ya da i\u015fletmelerde mesleki e\u011fitim g\u00f6rmesi halinde 20 ya\u015f\u0131n\u0131, y\u00fcksek \u00f6\u011frenim g\u00f6rmesi halinde 25 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f ve evli olmayan \u00e7ocuklar\u0131 ile ya\u015f\u0131na bak\u0131lmaks\u0131z\u0131n kanuna g\u00f6re mal\u00fbl oldu\u011fu tespit edilen evli olmayan \u00e7ocuklar i\u00e7in \u00e7ocuk zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerin, \u00e7ocuk ba\u015f\u0131na 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in belirlenen ayl\u0131k asgari \u00fccretin y\u00fczde 2\u2019si\u00a0ayl\u0131k prime esas kazan\u00e7lar\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacak.<\/span><\/p>

Bu durumda, \u00e7ocuk zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar; \u00a0<\/span><\/p>

Br\u00fct ayl\u0131k asgari \u00fccret x y\u00fczde 2 x \u00c7ocuk say\u0131s\u0131 (\u0130ki \u00e7ocu\u011fa kadar) = \u0130stisna tutar\u0131<\/span><\/em><\/p>

\u00d6denen \u00e7ocuk zamm\u0131 \u2013 \u0130stisna tutar\u0131 = Prime esas kazanca dahil edilecek \u00e7ocuk zamm\u0131 \u00a0<\/span><\/em><\/p>

form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak.\u00a0<\/span><\/p>

Buna g\u00f6re 1 Ocak 2024 ila 31 Aral\u0131k 2024 tarihleri aras\u0131nda bir \u00e7ocuk i\u00e7in istisna tutar\u0131 ayl\u0131k 400,05 TL iken, bu rakam 1 Ocak 2025 tarihinden itibaren ayl\u0131k 520,11 TL\u2019ye y\u00fckseldi. Belirtilen tutar\u0131 a\u015fan miktardan SGK prim kesecek.<\/span><\/p>

\u00a0<\/span><\/strong><\/p>

YEMEK BEDEL\u0130\u00a0<\/span><\/strong><\/p>

\u00a0<\/span><\/p>

\u00c7al\u0131\u015fanlara yemek paras\u0131 ad\u0131 alt\u0131ndaki \u00f6demelerin, i\u015fyerinde veya m\u00fc\u015ftemilat\u0131nda i\u015fveren taraf\u0131ndan yemek verilmemesi \u015fart\u0131yla fiilen \u00e7al\u0131\u015f\u0131lan g\u00fcn say\u0131s\u0131 dikkate al\u0131narak \u00f6deme \u015fekline g\u00f6re SGK primlerinden istisna tutulma esaslar\u0131 belirlenecek.<\/span><\/p>

SGK Y\u00f6netim Kurulu, 1 Ocak 2025 tarihinden itibaren ge\u00e7erli olmak \u00fczere yemek bedelinin prime esas kazan\u00e7tan istisna edilecek g\u00fcnl\u00fck tutar\u0131 158,00 TL olarak belirledi.\u00a0<\/span><\/p>

Bu durumda, belirtilen tarihten itibaren\u00a0<\/strong>yemek bedeli ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar; \u00a0<\/span><\/p>

G\u00fcnl\u00fck istisna tutar\u0131 = 158,00 TL\u2019yi a\u015fmayacak.\u00a0<\/span><\/p>

Ay i\u00e7inde fiilen \u00e7al\u0131\u015f\u0131lan g\u00fcn say\u0131s\u0131 x 158,00 TL (G\u00fcnl\u00fck istisna tutar\u0131) = Ayl\u0131k istisna tutar\u0131,\u00a0<\/span><\/em><\/p>

\u00d6denen yemek bedeli - \u0130stisna tutar\u0131 = Prime esas kazanca dahil edilecek yemek bedeli<\/span><\/em>\u00a0<\/span><\/p>

form\u00fcl\u00fcyle hesaplanacak.\u00a0<\/span><\/p>

* \u0130\u015fverenlerce i\u015fyerinde veya m\u00fc\u015ftemilat\u0131nda kendi imkanlar\u0131yla yemek verilmesi amac\u0131yla i\u015fverenler taraf\u0131ndan sigortal\u0131lara sa\u011flanan bu menfaat sigorta primine esas kazanca dahil edilmeyecek.<\/span><\/p>

* \u0130\u015fverenlerce sigortal\u0131lara yemek verilmek suretiyle sa\u011flanan menfaatin \u00fc\u00e7\u00fcnc\u00fc ki\u015filere ait restoran ve bunun gibi yerlerde sa\u011flanmas\u0131 halinde \u00f6denen yemek bedelinin tamam\u0131 sigortal\u0131lar\u0131n prime esas kazanc\u0131na dahil edilmeyecek.<\/span><\/p>

* Yemek kart\u0131\/\u00e7eki\/kuponunun yemek bedeli \u00f6demesi d\u0131\u015f\u0131nda nakit ya da nakit yerine ge\u00e7ecek \u015fekilde ba\u015fka ama\u00e7larla kullan\u0131lma imkan\u0131 olmamas\u0131 halinde, yemek kart\u0131\/\u00e7eki\/kuponuna y\u00fcklenen tutar prime esas kazanca dahil edilmeyecek.<\/span><\/p>

* Yemek kart\u0131\/\u00e7eki\/kuponunun yemek bedeli \u00f6demesi d\u0131\u015f\u0131nda nakit ya da nakit yerine ge\u00e7ecek \u015fekilde ba\u015fka ama\u00e7larla kullan\u0131lma imkan\u0131 olmas\u0131 halinde, g\u00fcnl\u00fck 158,00 TL\u2019lik tutar prime esas kazanca tabi tutulmayacak. Ancak bu tutar\u0131 a\u015fan k\u0131s\u0131m SGK primine t\u00e2bi olacak.<\/span><\/p>

\u00a0<\/span><\/p>

\u00d6ZEL SA\u011eLIK S\u0130GORTASI \u0130ST\u0130SNASI<\/span><\/strong><\/p>

\u00a0<\/span><\/p>

Sigortal\u0131<\/span>\u00a0ad\u0131na ay i\u00e7inde \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi ve bireysel emeklilik katk\u0131 pay\u0131 ad\u0131 alt\u0131nda i\u015fverence yap\u0131lan \u00f6demeler toplam\u0131n\u0131n ayl\u0131k asgari \u00fccretin y\u00fczde 30\u2019una isabet eden k\u0131sm\u0131, prime esas kazanca dahil edilmeyecek. Kalan tutar ise \u00f6dendi\u011fi ay\u0131n prime esas kazanc\u0131na dahil edilecek. Buna g\u00f6re, \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi ve bireysel emeklilik katk\u0131 pay\u0131 ad\u0131 alt\u0131nda i\u015fverenlerce yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar;\u00a0<\/span><\/p>

Br\u00fct ayl\u0131k asgari \u00fccret x y\u00fczde 30 = \u0130stisna tutar\u0131<\/span><\/em><\/p>

\u00d6zel sa\u011fl\u0131k sigortas\u0131 primi + Bireysel emeklilik katk\u0131 pay\u0131 \u2013 \u0130stisna tutar\u0131 = Prime esas kazanca dahil edilecek \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi ve bireysel emeklilik katk\u0131 pay\u0131 tutar\u0131\u00a0<\/span><\/em>form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak. 1 Ocak tarihi itibar\u0131yla 26.005,50 TL br\u00fct asgari \u00fccret esas al\u0131narak belirtilen form\u00fcl vas\u0131tas\u0131yla istisna tutar\u0131 hesaplanacak.<\/span><\/p>","slug":"kismen-prime-tabi-odemelerde-yeni-sgk-uygulamalari","tags":null,"meta_title":"K\u0131smen prime tabi \u00f6demelerde yeni SGK uygulamalar\u0131","meta_description":"\u0130SA KARAKA\u015e","meta_keywords":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":0,"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":60108,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":59982,"locale":"tr","category_id":73,"title":"K\u0131smen prime tabi \u00f6demelerde yeni SGK uygulamalar\u0131","home_title":"K\u0131smen prime tabi \u00f6demelerde yeni SGK uygulamalar\u0131","sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":"\u0130SA KARAKA\u015e","content":"

<\/span><\/strong>Sosyal G\u00fcvenlik Kurumu\u2019nun (SGK) sundu\u011fu t\u00fcm hizmetlerin yegane kayna\u011f\u0131n\u0131, her ay i\u015fveren ve \u00e7al\u0131\u015fanlardan ald\u0131\u011f\u0131 primler olu\u015fturuyor. Hal b\u00f6yle olunca SGK, primlerin zaman\u0131nda ve ger\u00e7e\u011fe uygun bir \u015fekilde eksiksiz bildirilmesi noktas\u0131nda son derece hassas davran\u0131yor. \u0130\u015fverenlerin SGK\u2019ya her ay yapm\u0131\u015f oldu\u011fu \u00fccret ve di\u011fer \u00f6demeleri, mevzuata uygun olarak beyan etmeleri b\u00fcy\u00fck \u00f6nemi haiz. Aksi takdirde a\u011f\u0131r idari para cezalar\u0131yla kar\u015f\u0131la\u015fabilecekleri gibi halihaz\u0131rda faydalan\u0131lmakta olan te\u015fvik ve desteklerin de riske edilmesi s\u00f6z konusu.<\/span><\/p>

1 Ocak 2025 tarihinden itibaren ge\u00e7erli olacak yeni asgari \u00fccretin y\u00fcr\u00fcrl\u00fc\u011fe girmesiyle en son yap\u0131lan di\u011fer de\u011fi\u015fiklikler \u00e7er\u00e7evesinde bu aydan itibaren SGK\u2019ya yap\u0131lacak k\u0131smen prime tabi \u00f6demelerin hesab\u0131 bu yaz\u0131m\u0131zda izah ediliyor.<\/span><\/p>

\u00a0<\/span><\/strong><\/p>

A\u0130LE YARDIMLARI<\/span><\/strong><\/p>

\u00a0<\/span><\/p>

Sigortal\u0131lara aile zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lacak \u00f6demelerin, sigortal\u0131n\u0131n hizmet akdinin devam etmesi \u015fart\u0131yla fiilen \u00e7al\u0131\u015fmas\u0131n\u0131n olup olmad\u0131\u011f\u0131 \u00fczerinde durulmaks\u0131z\u0131n, sigortal\u0131n\u0131n e\u015finin kanuna tabi zorunlu sigortal\u0131 olmay\u0131 gerektirecek \u015fekilde \u00e7al\u0131\u015fmamas\u0131 ve kurumdan gelir veya ayl\u0131k almamas\u0131 durumunda, 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in belirlenen ayl\u0131k asgari \u00fccretin y\u00fczde 10\u2019u, ayl\u0131k prime esas kazan\u00e7lar\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacak. Bu durumda, aile zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar;\u00a0<\/span><\/p>

Br\u00fct ayl\u0131k asgari \u00fccret x y\u00fczde 10 = \u0130stisna tutar\u0131\u00a0<\/span><\/em><\/p>

\u00d6denen aile zamm\u0131 \u2013 \u0130stisna tutar\u0131 = Prime esas kazanca dahil edilecek aile zamm\u0131\u00a0<\/span><\/em><\/p>

form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak.\u00a0<\/span><\/p>

1 Ocak 2024 ila 31 Aral\u0131k 2024 tarihleri aras\u0131nda; 20.002,50 TL x y\u00fczde 10 = 2.000,25 TL (ayl\u0131k) tutar\u0131ndaki kazan\u00e7lar\u0131, prime esas kazanca dahil edilmezken, bu rakam 1 Ocak 2025 tarihinde asgari \u00fccrete yap\u0131lan yakla\u015f\u0131k y\u00fczde 30\u2019luk art\u0131\u015fa paralel olarak artt\u0131. Buna g\u00f6re, 1 Ocak 2025 tarihinden itibaren ayl\u0131k aile yard\u0131m\u0131 istisna tutar\u0131 2.600,55 TL\u2019ye y\u00fckseldi. Belirtilen tutar\u0131 a\u015fan miktardan SGK prim kesecek.<\/span><\/p>

\u00a0<\/span><\/strong><\/p>

\u00c7OCUK YARDIMI<\/span><\/strong><\/p>

\u00a0<\/span><\/p>

\u00c7al\u0131\u015fan sigortal\u0131n\u0131n hizmet akdinin devam etmesi \u015fart\u0131yla ve fiilen \u00e7al\u0131\u015fmas\u0131n\u0131n olup olmad\u0131\u011f\u0131 \u00fczerinde durulmaks\u0131z\u0131n; sigortal\u0131 veya iste\u011fe ba\u011fl\u0131 sigortal\u0131 say\u0131lmayan, kendi sigortal\u0131l\u0131\u011f\u0131 nedeniyle gelir veya ayl\u0131k ba\u011flanmam\u0131\u015f olan \u00e7ocuklar\u0131ndan 18 ya\u015f\u0131n\u0131, lise ve dengi \u00f6\u011frenim veya Mesleki E\u011fitim Kanunu\u2019nda belirtilen aday \u00e7\u0131rak, \u00e7\u0131rak ya da i\u015fletmelerde mesleki e\u011fitim g\u00f6rmesi halinde 20 ya\u015f\u0131n\u0131, y\u00fcksek \u00f6\u011frenim g\u00f6rmesi halinde 25 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f ve evli olmayan \u00e7ocuklar\u0131 ile ya\u015f\u0131na bak\u0131lmaks\u0131z\u0131n kanuna g\u00f6re mal\u00fbl oldu\u011fu tespit edilen evli olmayan \u00e7ocuklar i\u00e7in \u00e7ocuk zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerin, \u00e7ocuk ba\u015f\u0131na 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in belirlenen ayl\u0131k asgari \u00fccretin y\u00fczde 2\u2019si\u00a0ayl\u0131k prime esas kazan\u00e7lar\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacak.<\/span><\/p>

Bu durumda, \u00e7ocuk zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar; \u00a0<\/span><\/p>

Br\u00fct ayl\u0131k asgari \u00fccret x y\u00fczde 2 x \u00c7ocuk say\u0131s\u0131 (\u0130ki \u00e7ocu\u011fa kadar) = \u0130stisna tutar\u0131<\/span><\/em><\/p>

\u00d6denen \u00e7ocuk zamm\u0131 \u2013 \u0130stisna tutar\u0131 = Prime esas kazanca dahil edilecek \u00e7ocuk zamm\u0131 \u00a0<\/span><\/em><\/p>

form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak.\u00a0<\/span><\/p>

Buna g\u00f6re 1 Ocak 2024 ila 31 Aral\u0131k 2024 tarihleri aras\u0131nda bir \u00e7ocuk i\u00e7in istisna tutar\u0131 ayl\u0131k 400,05 TL iken, bu rakam 1 Ocak 2025 tarihinden itibaren ayl\u0131k 520,11 TL\u2019ye y\u00fckseldi. Belirtilen tutar\u0131 a\u015fan miktardan SGK prim kesecek.<\/span><\/p>

\u00a0<\/span><\/strong><\/p>

YEMEK BEDEL\u0130\u00a0<\/span><\/strong><\/p>

\u00a0<\/span><\/p>

\u00c7al\u0131\u015fanlara yemek paras\u0131 ad\u0131 alt\u0131ndaki \u00f6demelerin, i\u015fyerinde veya m\u00fc\u015ftemilat\u0131nda i\u015fveren taraf\u0131ndan yemek verilmemesi \u015fart\u0131yla fiilen \u00e7al\u0131\u015f\u0131lan g\u00fcn say\u0131s\u0131 dikkate al\u0131narak \u00f6deme \u015fekline g\u00f6re SGK primlerinden istisna tutulma esaslar\u0131 belirlenecek.<\/span><\/p>

SGK Y\u00f6netim Kurulu, 1 Ocak 2025 tarihinden itibaren ge\u00e7erli olmak \u00fczere yemek bedelinin prime esas kazan\u00e7tan istisna edilecek g\u00fcnl\u00fck tutar\u0131 158,00 TL olarak belirledi.\u00a0<\/span><\/p>

Bu durumda, belirtilen tarihten itibaren\u00a0<\/strong>yemek bedeli ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar; \u00a0<\/span><\/p>

G\u00fcnl\u00fck istisna tutar\u0131 = 158,00 TL\u2019yi a\u015fmayacak.\u00a0<\/span><\/p>

Ay i\u00e7inde fiilen \u00e7al\u0131\u015f\u0131lan g\u00fcn say\u0131s\u0131 x 158,00 TL (G\u00fcnl\u00fck istisna tutar\u0131) = Ayl\u0131k istisna tutar\u0131,\u00a0<\/span><\/em><\/p>

\u00d6denen yemek bedeli - \u0130stisna tutar\u0131 = Prime esas kazanca dahil edilecek yemek bedeli<\/span><\/em>\u00a0<\/span><\/p>

form\u00fcl\u00fcyle hesaplanacak.\u00a0<\/span><\/p>

* \u0130\u015fverenlerce i\u015fyerinde veya m\u00fc\u015ftemilat\u0131nda kendi imkanlar\u0131yla yemek verilmesi amac\u0131yla i\u015fverenler taraf\u0131ndan sigortal\u0131lara sa\u011flanan bu menfaat sigorta primine esas kazanca dahil edilmeyecek.<\/span><\/p>

* \u0130\u015fverenlerce sigortal\u0131lara yemek verilmek suretiyle sa\u011flanan menfaatin \u00fc\u00e7\u00fcnc\u00fc ki\u015filere ait restoran ve bunun gibi yerlerde sa\u011flanmas\u0131 halinde \u00f6denen yemek bedelinin tamam\u0131 sigortal\u0131lar\u0131n prime esas kazanc\u0131na dahil edilmeyecek.<\/span><\/p>

* Yemek kart\u0131\/\u00e7eki\/kuponunun yemek bedeli \u00f6demesi d\u0131\u015f\u0131nda nakit ya da nakit yerine ge\u00e7ecek \u015fekilde ba\u015fka ama\u00e7larla kullan\u0131lma imkan\u0131 olmamas\u0131 halinde, yemek kart\u0131\/\u00e7eki\/kuponuna y\u00fcklenen tutar prime esas kazanca dahil edilmeyecek.<\/span><\/p>

* Yemek kart\u0131\/\u00e7eki\/kuponunun yemek bedeli \u00f6demesi d\u0131\u015f\u0131nda nakit ya da nakit yerine ge\u00e7ecek \u015fekilde ba\u015fka ama\u00e7larla kullan\u0131lma imkan\u0131 olmas\u0131 halinde, g\u00fcnl\u00fck 158,00 TL\u2019lik tutar prime esas kazanca tabi tutulmayacak. Ancak bu tutar\u0131 a\u015fan k\u0131s\u0131m SGK primine t\u00e2bi olacak.<\/span><\/p>

\u00a0<\/span><\/p>

\u00d6ZEL SA\u011eLIK S\u0130GORTASI \u0130ST\u0130SNASI<\/span><\/strong><\/p>

\u00a0<\/span><\/p>

Sigortal\u0131<\/span>\u00a0ad\u0131na ay i\u00e7inde \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi ve bireysel emeklilik katk\u0131 pay\u0131 ad\u0131 alt\u0131nda i\u015fverence yap\u0131lan \u00f6demeler toplam\u0131n\u0131n ayl\u0131k asgari \u00fccretin y\u00fczde 30\u2019una isabet eden k\u0131sm\u0131, prime esas kazanca dahil edilmeyecek. Kalan tutar ise \u00f6dendi\u011fi ay\u0131n prime esas kazanc\u0131na dahil edilecek. Buna g\u00f6re, \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi ve bireysel emeklilik katk\u0131 pay\u0131 ad\u0131 alt\u0131nda i\u015fverenlerce yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar;\u00a0<\/span><\/p>

Br\u00fct ayl\u0131k asgari \u00fccret x y\u00fczde 30 = \u0130stisna tutar\u0131<\/span><\/em><\/p>

\u00d6zel sa\u011fl\u0131k sigortas\u0131 primi + Bireysel emeklilik katk\u0131 pay\u0131 \u2013 \u0130stisna tutar\u0131 = Prime esas kazanca dahil edilecek \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi ve bireysel emeklilik katk\u0131 pay\u0131 tutar\u0131\u00a0<\/span><\/em>form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak. 1 Ocak tarihi itibar\u0131yla 26.005,50 TL br\u00fct asgari \u00fccret esas al\u0131narak belirtilen form\u00fcl vas\u0131tas\u0131yla istisna tutar\u0131 hesaplanacak.<\/span><\/p>","slug":"kismen-prime-tabi-odemelerde-yeni-sgk-uygulamalari","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":null,"meta_title":"K\u0131smen prime tabi \u00f6demelerde yeni SGK uygulamalar\u0131","meta_description":"\u0130SA KARAKA\u015e","meta_keywords":null,"view_count":0,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}