{"status":true,"post":{"id":34386,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 21:36:13","created_at":"2022-08-11T21:00:00.000000Z","updated_at":"2022-10-24T18:36:13.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":34386,"is_featured":0,"title":"K\u0131smen SGK primine tabi tutulacak \u00f6demeler","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 style=\"text-align: left;\"><strong style=\"font-size: 15.6px;\">\u0130\u015fverenler taraf\u0131ndan k\u0131smen SGK primine tabi tutulan sigortal\u0131lara aile zamm\u0131, \u00e7ocuk yard\u0131m\u0131, yemek yard\u0131m\u0131 ve \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi katk\u0131 pay\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerin istisna tutarlar\u0131, 31 Aral\u0131k\u2019a kadar ge\u00e7erli olmak \u00fczere yeniden belirlendi.<\/strong><\/p>  <p style=\"text-align: right;\"><strong style=\"font-size: 15.6px;\">\u0130SA KARAKA\u015e<\/strong><\/p>  <p><span class=\"large\">SGK, sosyal g\u00fcvenlik y\u00fck\u00fcml\u00fcl\u00fcklerini ve hizmetlerini ifa etmesi i\u00e7in \u00f6ng\u00f6r\u00fclen her t\u00fcrl\u00fc \u00f6demeler ile y\u00f6netim giderlerini kar\u015f\u0131lamak \u00fczere yasada belirtilen t\u00fczel ve ger\u00e7ek ki\u015filerden prim al\u0131yor. SGK sigorta primlerinin matrah\u0131n\u0131 ise i\u015fverenlerin \u00e7al\u0131\u015fanlar\u0131na yapt\u0131klar\u0131 \u00f6demeler te\u015fkil ediyor. SGK, genel olarak \u00e7al\u0131\u015fanlara yap\u0131lan \u00fccret \u00f6demelerini prime tabi tutarken, baz\u0131 \u00f6demeleri ise tamamen prim kesintisinden istisna tutuyor. Baz\u0131 \u00f6demeleri de k\u0131smen prime tabi tutuyor.<\/span><\/p>  <p><span class=\"large\">K\u0131smen SGK primine tabi tutulan sigortal\u0131lara aile zamm\u0131, \u00e7ocuk yard\u0131m\u0131, yemek yard\u0131m\u0131 ile \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi katk\u0131 pay\u0131 ad\u0131 alt\u0131nda i\u015fverence yap\u0131lan \u00f6demelerin istisna tutarlar\u0131, 1 Ocak 2022 - 31 Aral\u0131k 2022 d\u00f6nemi i\u00e7in belirlendi. Ancak 1 Temmuz\u2019dan itibarenyakla\u015f\u0131k y\u00fczde 30 oran\u0131nda art\u0131r\u0131lan yeni asgari \u00fccretle birlikte belirtilen sigorta primlerinden k\u0131smen istisna edilecek tutarlar, 1 Temmuz 2022-31 Aral\u0131k 2022 d\u00f6nemi i\u00e7in yeniden belirlenerek uygulamaya konuldu.<\/span><\/p>  <p><span class=\"large\"><strong>A\u0130LE ZAMMI<\/strong><\/span><\/p>  <p><span class=\"large\">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 veyahut 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, \u015fu form\u00fclle hesaplanacak:<\/span><\/p>  <p><span class=\"large\">Br\u00fct ayl\u0131k asgari \u00fccret x %10 = \u0130stisna tutar\u0131<\/span><\/p>  <p><span class=\"large\">\u00d6denen aile zamm\u0131 - \u0130stisna tutar\u0131 = Prime esas kazanca dahil edilecek aile zamm\u0131<\/span><\/p>  <p><span class=\"large\">1 Ocak 2022 ila 31 Aral\u0131k 2022 tarihleri aras\u0131nda 5.004,00 x %10 = 500,40 (ayl\u0131k) tutar\u0131ndaki kazan\u00e7lar\u0131, prime esas kazanca dahil edilmemesi \u00f6ng\u00f6r\u00fclm\u00fc\u015fken bu tutar yeni asgari \u00fccretle birlikte a\u015fa\u011f\u0131daki \u015fekilde uygulanacak:<\/span><\/p>  <p><span class=\"large\">1 Temmuz 2022 ila 31 Aral\u0131k 2022 tarihleri aras\u0131nda 6.471,00 TL x %10 = 647,10 TL (ayl\u0131k) tutar\u0131ndaki kazan\u00e7lar\u0131, prime esas kazanca dahil edilmeyecek. Ba\u015fka bir ifadeyle y\u0131l sonuna kadar ayl\u0131k aile yard\u0131m\u0131 prim istisnas\u0131 647,10 TL olarak uygulanacak.<\/span><\/p>  <p><span class=\"large\"><strong>\u00c7OCUK YARDIMLARI<\/strong><\/span><\/p>  <p><span class=\"large\">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;<\/span><\/p>  <ul>   <li><span class=\"large\">Liseye devam etmeyenlerden 18 ya\u015f\u0131n\u0131,<\/span><\/li>   <li><span class=\"large\">Lise ve dengi \u00f6\u011frenim veya Mesleki E\u011fitimi Kanunu\u2019nda belirtilen aday \u00e7\u0131rak, \u00e7\u0131rak ya da i\u015fletmelerde mesleki e\u011fitim g\u00f6rmesi halinde 20 ya\u015f\u0131n\u0131,<\/span><\/li>   <li><span class=\"large\">Y\u00fcksek\u00f6\u011frenim g\u00f6rmesi halinde 25 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f ve evli olmayan \u00e7ocuklar\u0131,<\/span><\/li>   <li><span class=\"large\">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 ayl\u0131k prime esas kazan\u00e7lar\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacak. Bu durumda, \u00e7ocuk zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar, \u015fu form\u00fclle hesaplanacak:<\/span><\/li>  <\/ul>  <p><\/p>  <p><\/p>  <p><\/p>  <p><span class=\"large\">Br\u00fct ayl\u0131k asgari \u00fccret x %2 x \u00c7ocuk say\u0131s\u0131 (iki \u00e7ocu\u011fa kadar) = \u0130stisna tutar\u0131<\/span><\/p>  <p><span class=\"large\">\u00d6denen \u00e7ocuk zamm\u0131 - \u0130stisna tutar = Prime esas kazanca dahil edilecek \u00e7ocuk zamm\u0131 1 Ocak 2022 ila 31 Aral\u0131k 2022 tarihleri aras\u0131nda bir \u00e7ocuk i\u00e7in ayl\u0131k \u00e7ocuk yard\u0131m\u0131 5.004,00 x %2 = 100,08 TL primlerden istisna edilmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015fken, bu tutar yeni asgari \u00fccretle birlikte a\u015fa\u011f\u0131daki \u015fekilde uygulanacak:<\/span><\/p>  <p><span class=\"large\">1 Temmuz 2022 ila 31 Aral\u0131k 2022 tarihleri aras\u0131nda uygulanacak 6.471,00 TL x %2 =129,42 TL (ayl\u0131k) TL primlerden istisna edilebilecek.<\/span><\/p>  <p><span class=\"large\"><strong>\u00d6ZEL S\u0130GORTA PR\u0130MLER\u0130 \u0130\u015eVEREN KATKILARI<\/strong><\/span><\/p>  <p><span class=\"large\">Sigortal\u0131 ad\u0131na ay i\u00e7inde \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi 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 1 Temmuz 2022 ila 31 Aral\u0131k 2022 tarihleri aras\u0131nda uygulanacak istisna tutar\u0131nda 6.471,00 TL\u2019lik asgari \u00fccret esas al\u0131narak istisna tutar\u0131 hesaplanacak.<\/span><\/p>  <p><span class=\"large\"><strong>YEMEK PARALARI<\/strong><\/span><\/p>  <p><span class=\"large\">Sigortal\u0131lara yemek paras\u0131 ad\u0131 alt\u0131nda yap\u0131lan \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 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in belirlenen g\u00fcnl\u00fck asgari \u00fccretin y\u00fczde 6\u2019s\u0131n\u0131n, yemek verilecek g\u00fcn say\u0131s\u0131 ile \u00e7arp\u0131lmas\u0131 sonucunda bulunacak miktar\u0131, prime esas kazan\u00e7lar\u0131n tespitinde dikkate al\u0131nmayacak. Dolay\u0131s\u0131yla bu tutardan prim kesilmeyecek. Bu durumda, yemek paras\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar, \u015fu form\u00fclle hesaplanacak: <\/span><br><span class=\"large\"> Br\u00fct g\u00fcnl\u00fck asgari \u00fccret x %6 x Yemek paras\u0131 verilen g\u00fcn say\u0131s\u0131 (ay i\u00e7inde fiilen \u00e7al\u0131\u015f\u0131lan g\u00fcn say\u0131s\u0131) = \u0130stisna tutar\u0131<\/span><\/p>  <p><span class=\"large\">\u00d6denen yemek paras\u0131 - \u0130stisna tutar\u0131 = Prime esas kazanca dahil edilecek yemek paras\u0131<\/span><\/p>  <p><span class=\"large\">\u00d6te yandan, sigortal\u0131lara ay i\u00e7inde yemek paras\u0131 olarak nakit \u00f6deme yap\u0131lmaks\u0131z\u0131n, \u00e7al\u0131\u015ft\u0131klar\u0131 i\u015fyerinin d\u0131\u015f\u0131nda yemek \u00fcretimi yapan ba\u015fka firma veya \u015fah\u0131slar taraf\u0131ndan (\u00f6rne\u011fin yemek kuponu kar\u015f\u0131l\u0131\u011f\u0131nda) gerek i\u015fyerinde, gerekse i\u015fyerinin d\u0131\u015f\u0131nda yemek verilmesi halinde, i\u015fverenlerce bu firma veya \u015fah\u0131slara fatura kar\u015f\u0131l\u0131\u011f\u0131nda yemek bedeli olarak \u00f6denen fatura bedelleri prime esas kazanca dahil edilmeyecek.<\/span><\/p>  <p><span class=\"large\">1 Ocak 2022 ila 31 Aral\u0131k 2022 tarihleri aras\u0131nda primlerden istisna edilecek g\u00fcnl\u00fck yemek paras\u0131 166,80 TL x %6 =10,01 TL olarak belirlenmi\u015fken, bu tutar 1 Temmuz 2022 ila 31 Aral\u0131k 2022 tarihleri aras\u0131nda primlerden istisna edilecek g\u00fcnl\u00fck yemek paras\u0131 215,70 TL x %6 = 12,94 (g\u00fcnl\u00fck) TL olarak uygulanacak.<\/span><\/p>  \t\t\t\t","slug":"kismen-sgk-primine-tabi-tutulacak-odemeler","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"K\u0131smen SGK primine tabi tutulacak \u00f6demeler","meta_description":"\u0130SA KARAKA\u015e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1120,"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":34485,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":34386,"locale":"tr","category_id":73,"title":"K\u0131smen SGK primine tabi tutulacak \u00f6demeler","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 style=\"text-align: left;\"><strong style=\"font-size: 15.6px;\">\u0130\u015fverenler taraf\u0131ndan k\u0131smen SGK primine tabi tutulan sigortal\u0131lara aile zamm\u0131, \u00e7ocuk yard\u0131m\u0131, yemek yard\u0131m\u0131 ve \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi katk\u0131 pay\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerin istisna tutarlar\u0131, 31 Aral\u0131k\u2019a kadar ge\u00e7erli olmak \u00fczere yeniden belirlendi.<\/strong><\/p>  <p style=\"text-align: right;\"><strong style=\"font-size: 15.6px;\">\u0130SA KARAKA\u015e<\/strong><\/p>  <p><span class=\"large\">SGK, sosyal g\u00fcvenlik y\u00fck\u00fcml\u00fcl\u00fcklerini ve hizmetlerini ifa etmesi i\u00e7in \u00f6ng\u00f6r\u00fclen her t\u00fcrl\u00fc \u00f6demeler ile y\u00f6netim giderlerini kar\u015f\u0131lamak \u00fczere yasada belirtilen t\u00fczel ve ger\u00e7ek ki\u015filerden prim al\u0131yor. SGK sigorta primlerinin matrah\u0131n\u0131 ise i\u015fverenlerin \u00e7al\u0131\u015fanlar\u0131na yapt\u0131klar\u0131 \u00f6demeler te\u015fkil ediyor. SGK, genel olarak \u00e7al\u0131\u015fanlara yap\u0131lan \u00fccret \u00f6demelerini prime tabi tutarken, baz\u0131 \u00f6demeleri ise tamamen prim kesintisinden istisna tutuyor. Baz\u0131 \u00f6demeleri de k\u0131smen prime tabi tutuyor.<\/span><\/p>  <p><span class=\"large\">K\u0131smen SGK primine tabi tutulan sigortal\u0131lara aile zamm\u0131, \u00e7ocuk yard\u0131m\u0131, yemek yard\u0131m\u0131 ile \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi katk\u0131 pay\u0131 ad\u0131 alt\u0131nda i\u015fverence yap\u0131lan \u00f6demelerin istisna tutarlar\u0131, 1 Ocak 2022 - 31 Aral\u0131k 2022 d\u00f6nemi i\u00e7in belirlendi. Ancak 1 Temmuz\u2019dan itibarenyakla\u015f\u0131k y\u00fczde 30 oran\u0131nda art\u0131r\u0131lan yeni asgari \u00fccretle birlikte belirtilen sigorta primlerinden k\u0131smen istisna edilecek tutarlar, 1 Temmuz 2022-31 Aral\u0131k 2022 d\u00f6nemi i\u00e7in yeniden belirlenerek uygulamaya konuldu.<\/span><\/p>  <p><span class=\"large\"><strong>A\u0130LE ZAMMI<\/strong><\/span><\/p>  <p><span class=\"large\">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 veyahut 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, \u015fu form\u00fclle hesaplanacak:<\/span><\/p>  <p><span class=\"large\">Br\u00fct ayl\u0131k asgari \u00fccret x %10 = \u0130stisna tutar\u0131<\/span><\/p>  <p><span class=\"large\">\u00d6denen aile zamm\u0131 - \u0130stisna tutar\u0131 = Prime esas kazanca dahil edilecek aile zamm\u0131<\/span><\/p>  <p><span class=\"large\">1 Ocak 2022 ila 31 Aral\u0131k 2022 tarihleri aras\u0131nda 5.004,00 x %10 = 500,40 (ayl\u0131k) tutar\u0131ndaki kazan\u00e7lar\u0131, prime esas kazanca dahil edilmemesi \u00f6ng\u00f6r\u00fclm\u00fc\u015fken bu tutar yeni asgari \u00fccretle birlikte a\u015fa\u011f\u0131daki \u015fekilde uygulanacak:<\/span><\/p>  <p><span class=\"large\">1 Temmuz 2022 ila 31 Aral\u0131k 2022 tarihleri aras\u0131nda 6.471,00 TL x %10 = 647,10 TL (ayl\u0131k) tutar\u0131ndaki kazan\u00e7lar\u0131, prime esas kazanca dahil edilmeyecek. Ba\u015fka bir ifadeyle y\u0131l sonuna kadar ayl\u0131k aile yard\u0131m\u0131 prim istisnas\u0131 647,10 TL olarak uygulanacak.<\/span><\/p>  <p><span class=\"large\"><strong>\u00c7OCUK YARDIMLARI<\/strong><\/span><\/p>  <p><span class=\"large\">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;<\/span><\/p>  <ul>   <li><span class=\"large\">Liseye devam etmeyenlerden 18 ya\u015f\u0131n\u0131,<\/span><\/li>   <li><span class=\"large\">Lise ve dengi \u00f6\u011frenim veya Mesleki E\u011fitimi Kanunu\u2019nda belirtilen aday \u00e7\u0131rak, \u00e7\u0131rak ya da i\u015fletmelerde mesleki e\u011fitim g\u00f6rmesi halinde 20 ya\u015f\u0131n\u0131,<\/span><\/li>   <li><span class=\"large\">Y\u00fcksek\u00f6\u011frenim g\u00f6rmesi halinde 25 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f ve evli olmayan \u00e7ocuklar\u0131,<\/span><\/li>   <li><span class=\"large\">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 ayl\u0131k prime esas kazan\u00e7lar\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacak. Bu durumda, \u00e7ocuk zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar, \u015fu form\u00fclle hesaplanacak:<\/span><\/li>  <\/ul>  <p><\/p>  <p><\/p>  <p><\/p>  <p><span class=\"large\">Br\u00fct ayl\u0131k asgari \u00fccret x %2 x \u00c7ocuk say\u0131s\u0131 (iki \u00e7ocu\u011fa kadar) = \u0130stisna tutar\u0131<\/span><\/p>  <p><span class=\"large\">\u00d6denen \u00e7ocuk zamm\u0131 - \u0130stisna tutar = Prime esas kazanca dahil edilecek \u00e7ocuk zamm\u0131 1 Ocak 2022 ila 31 Aral\u0131k 2022 tarihleri aras\u0131nda bir \u00e7ocuk i\u00e7in ayl\u0131k \u00e7ocuk yard\u0131m\u0131 5.004,00 x %2 = 100,08 TL primlerden istisna edilmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015fken, bu tutar yeni asgari \u00fccretle birlikte a\u015fa\u011f\u0131daki \u015fekilde uygulanacak:<\/span><\/p>  <p><span class=\"large\">1 Temmuz 2022 ila 31 Aral\u0131k 2022 tarihleri aras\u0131nda uygulanacak 6.471,00 TL x %2 =129,42 TL (ayl\u0131k) TL primlerden istisna edilebilecek.<\/span><\/p>  <p><span class=\"large\"><strong>\u00d6ZEL S\u0130GORTA PR\u0130MLER\u0130 \u0130\u015eVEREN KATKILARI<\/strong><\/span><\/p>  <p><span class=\"large\">Sigortal\u0131 ad\u0131na ay i\u00e7inde \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi 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 1 Temmuz 2022 ila 31 Aral\u0131k 2022 tarihleri aras\u0131nda uygulanacak istisna tutar\u0131nda 6.471,00 TL\u2019lik asgari \u00fccret esas al\u0131narak istisna tutar\u0131 hesaplanacak.<\/span><\/p>  <p><span class=\"large\"><strong>YEMEK PARALARI<\/strong><\/span><\/p>  <p><span class=\"large\">Sigortal\u0131lara yemek paras\u0131 ad\u0131 alt\u0131nda yap\u0131lan \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 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in belirlenen g\u00fcnl\u00fck asgari \u00fccretin y\u00fczde 6\u2019s\u0131n\u0131n, yemek verilecek g\u00fcn say\u0131s\u0131 ile \u00e7arp\u0131lmas\u0131 sonucunda bulunacak miktar\u0131, prime esas kazan\u00e7lar\u0131n tespitinde dikkate al\u0131nmayacak. Dolay\u0131s\u0131yla bu tutardan prim kesilmeyecek. Bu durumda, yemek paras\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar, \u015fu form\u00fclle hesaplanacak: <\/span><br><span class=\"large\"> Br\u00fct g\u00fcnl\u00fck asgari \u00fccret x %6 x Yemek paras\u0131 verilen g\u00fcn say\u0131s\u0131 (ay i\u00e7inde fiilen \u00e7al\u0131\u015f\u0131lan g\u00fcn say\u0131s\u0131) = \u0130stisna tutar\u0131<\/span><\/p>  <p><span class=\"large\">\u00d6denen yemek paras\u0131 - \u0130stisna tutar\u0131 = Prime esas kazanca dahil edilecek yemek paras\u0131<\/span><\/p>  <p><span class=\"large\">\u00d6te yandan, sigortal\u0131lara ay i\u00e7inde yemek paras\u0131 olarak nakit \u00f6deme yap\u0131lmaks\u0131z\u0131n, \u00e7al\u0131\u015ft\u0131klar\u0131 i\u015fyerinin d\u0131\u015f\u0131nda yemek \u00fcretimi yapan ba\u015fka firma veya \u015fah\u0131slar taraf\u0131ndan (\u00f6rne\u011fin yemek kuponu kar\u015f\u0131l\u0131\u011f\u0131nda) gerek i\u015fyerinde, gerekse i\u015fyerinin d\u0131\u015f\u0131nda yemek verilmesi halinde, i\u015fverenlerce bu firma veya \u015fah\u0131slara fatura kar\u015f\u0131l\u0131\u011f\u0131nda yemek bedeli olarak \u00f6denen fatura bedelleri prime esas kazanca dahil edilmeyecek.<\/span><\/p>  <p><span class=\"large\">1 Ocak 2022 ila 31 Aral\u0131k 2022 tarihleri aras\u0131nda primlerden istisna edilecek g\u00fcnl\u00fck yemek paras\u0131 166,80 TL x %6 =10,01 TL olarak belirlenmi\u015fken, bu tutar 1 Temmuz 2022 ila 31 Aral\u0131k 2022 tarihleri aras\u0131nda primlerden istisna edilecek g\u00fcnl\u00fck yemek paras\u0131 215,70 TL x %6 = 12,94 (g\u00fcnl\u00fck) TL olarak uygulanacak.<\/span><\/p>  \t\t\t\t","slug":"kismen-sgk-primine-tabi-tutulacak-odemeler","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":"K\u0131smen SGK primine tabi tutulacak \u00f6demeler","meta_description":"\u0130SA KARAKA\u015e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1120,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}