<\/p>
\u00a0<\/span><\/strong><\/p> SGK\u2019n\u0131n k\u0131sa vadeli sigorta kollar\u0131 (i\u015f kazas\u0131, meslek hastal\u0131\u011f\u0131, hastal\u0131k ve anal\u0131k sigortalar\u0131) primleri y\u00fczde 2\u2019den y\u00fczde 2.25\u2019ye y\u00fckseltildi. Eyl\u00fcl ay\u0131ndan itibaren ge\u00e7erli olan bu de\u011fi\u015fiklikle birlikte \u00e7al\u0131\u015ft\u0131r\u0131lan t\u00fcm i\u015f\u00e7ilerin SGK prim maliyetlerinde art\u0131\u015f olacak. Yeni d\u00fczenlemeyle EYT\u2019li istihdam eden i\u015fverenlerin 5 puanl\u0131k prim te\u015fviki de tamamen y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131l\u0131yor.<\/span><\/strong><\/p> \u00a0<\/span><\/p> Kamuoyunda Vergi Torba Kanunu olarak bilinen 7524 say\u0131l\u0131 Vergi Kanunlar\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun, 2 A\u011fustos 2024 g\u00fcn\u00fc Resmi Gazete\u2019de yay\u0131mland\u0131. Mezkur kanun, her ne kadar vergiyle ilgili d\u00fczenlemeleri ihtiva ediyorsa da \u00f6zellikle i\u015fverenleri ilgilendiren \u00f6nemli SGK de\u011fi\u015fikliklerini de i\u00e7eriyor. Bu yaz\u0131m\u0131zda i\u015fverenleri ilgilendiren Sosyal G\u00fcvenlik Kurumu (SGK) uygulama de\u011fi\u015fikliklerine yer verildi.<\/span><\/p> \u00a0<\/span><\/p> \u0130\u015eVERENLER\u0130N PR\u0130M Y\u00dcK\u00dc ARTTI<\/span><\/strong><\/p> \u00a0<\/span><\/p> SGK\u2019n\u0131n\u00a0en \u00f6nemli finansman kayna\u011f\u0131n\u0131, i\u015f\u00e7i ve i\u015fverenlerden al\u0131nan primler te\u015fkil ediyor.\u00a0Kurum, genel olarak\u00a0uzun vadeli sigorta kollar\u0131 (malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortalar\u0131) primleri, k\u0131sa vadeli sigorta kollar\u0131 (i\u015f kazas\u0131, meslek hastal\u0131\u011f\u0131, hastal\u0131k ve anal\u0131k sigortalar\u0131) primleri ve genel sa\u011fl\u0131k sigortas\u0131 primleri olmak \u00fczere \u00fc\u00e7 grupta prim al\u0131yor. Bu primlerden uzun vadeli sigorta kollar\u0131n\u0131n primleri; y\u00fczde 9\u2019u sigortal\u0131, y\u00fczde 11\u2019i de i\u015fveren hissesi olmak \u00fczere sigortal\u0131n\u0131n prime esas kazanc\u0131n\u0131n y\u00fczde 20\u2019sinden olu\u015fuyor. Bu primlerde herhangi bir de\u011fi\u015fiklik s\u00f6z konusu de\u011fil.\u00a0Genel sa\u011fl\u0131k sigortas\u0131 prim oranlar\u0131 ise\u00a0k\u0131sa ve uzun vadeli sigorta kollar\u0131na tabi sigortal\u0131lar i\u00e7in y\u00fczde 5\u2019i sigortal\u0131, y\u00fczde 7.5\u2019i de i\u015fveren hissesi olmak \u00fczere sigortal\u0131n\u0131n prime esas kazanc\u0131n\u0131n y\u00fczde 12.5\u2019inden olu\u015fmakta olup bu primlerde de herhangi bir de\u011fi\u015fiklik bulunmuyor.<\/span><\/p> \u00a0<\/span><\/p> SGK\u2019n\u0131n ald\u0131\u011f\u0131 di\u011fer primler, k\u0131sa vadeli sigorta kollar\u0131 primleridir. Bu primler, yar\u0131m asr\u0131 a\u015fk\u0131n uygulama gere\u011fi her i\u015fyerinde yap\u0131lan i\u015fin g\u00f6sterdi\u011fi tehlike ve riskin durumuna g\u00f6re y\u00fczde 1 ila y\u00fczde 6.5 aras\u0131nda al\u0131n\u0131rken, 2013 y\u0131l\u0131 eyl\u00fcl ay\u0131ndan itibaren i\u015fin tehlike-s\u0131n\u0131f derecesi dikkate al\u0131nmaks\u0131z\u0131n y\u00fczde 2 olarak sabitlendi.<\/span><\/p> \u00a0<\/span><\/p> YEN\u0130 HESAPLAMALAR<\/span><\/strong><\/p> \u00a0<\/span><\/p> 2 A\u011fustos 2024 g\u00fcn\u00fc Resmi Gazete\u2019de yay\u0131mlanan kanunla birlikte halen y\u00fczde 2 olarak uygulanan k\u0131sa vadeli sigorta kollar\u0131 primleri y\u00fczde 2\u2019den y\u00fczde 2.25 oran\u0131na y\u00fckseltildi. \u00d6n\u00fcm\u00fczdeki ayba\u015f\u0131ndan itibaren ge\u00e7erli olan bu de\u011fi\u015fiklikle birlikte \u00e7al\u0131\u015ft\u0131r\u0131lan t\u00fcm i\u015f\u00e7ilerin (emekliler dahil) SGK prim maliyetlerinde art\u0131\u015f olacak.<\/span><\/p> \u00a0<\/span><\/p> KVSK primi, br\u00fct asgari \u00fccret \u00fczerinden halen 20.002,5 x %2 = 400,05 TL oran\u0131nda hesaplan\u0131rken, yap\u0131lan de\u011fi\u015fiklikle birlikte 20.002,5 x %2,25 = 450,06 TL olacak.<\/span><\/p> \u00a0<\/span><\/p> Bu ba\u011flamda ister emekli ister normal \u00e7al\u0131\u015fan i\u015f\u00e7i olsun, i\u015f\u00e7i ba\u015f\u0131na yakla\u015f\u0131k 50 TL\u2019yi a\u015fan maliyet s\u00f6z konusu olacak.\u00a0<\/span><\/p> \u00a0<\/span><\/p> Hemen belirtelim, bu primlerin tamam\u0131 i\u015fveren taraf\u0131ndan \u00f6dendi\u011fi i\u00e7in \u00e7al\u0131\u015fanlar a\u00e7\u0131s\u0131ndan herhangi bir de\u011fi\u015fiklik olmayacak.<\/span><\/p> \u00a0<\/span><\/strong><\/p> EMEKL\u0130 \u00c7ALI\u015eTIRANA TE\u015eV\u0130K YOK<\/span><\/strong><\/p> \u00a0<\/span><\/p> 1 Mart 2023 tarihli EYT Kanunu\u2019yla 8 Eyl\u00fcl 1999 (dahil) \u00f6ncesinde sigortal\u0131 say\u0131lanlardan mezkur kanunun y\u00fcr\u00fcrl\u00fck tarihinden sonra ilk defa ya\u015fl\u0131l\u0131k veya emekli ayl\u0131\u011f\u0131 ba\u011flanmas\u0131 i\u00e7in talepte bulunarak ayl\u0131k ba\u011flananlar\u0131n, ayn\u0131 i\u015fyerinde sosyal g\u00fcvenlik destek primine tabi \u00e7al\u0131\u015fmaya devam etmeleri halinde, bu i\u015fverenlere 5 puanl\u0131k prim indirimi sa\u011flanmas\u0131 ama\u00e7land\u0131. Bu uygulamayla istihdam piyasas\u0131nda dalgalanma olu\u015fturulmamas\u0131 ve sosyal g\u00fcvenlik destek primine tabi kay\u0131tl\u0131 \u00e7al\u0131\u015fman\u0131n desteklenerek, \u00f6zel sekt\u00f6r i\u015fverenlerinin sosyal g\u00fcvenlik destek primi maliyetinin azalt\u0131lmas\u0131 \u00f6ng\u00f6r\u00fcld\u00fc. H\u00fck\u00fcmet, belirtilen kanun de\u011fi\u015fikli\u011fi gerek\u00e7esinde;<\/span><\/p> \u00a0<\/span><\/p> * Bu d\u00fczenlemenin \u00fczerinden bir y\u0131ldan fazla zaman ge\u00e7ti\u011fi ve \u00f6zel sekt\u00f6r i\u015fverenlerinin ani i\u015fg\u00fcc\u00fc kayb\u0131ndan kaynakl\u0131 ya\u015fayabilecekleri olumsuz durumlar\u0131n zamanla ortadan kalkt\u0131\u011f\u0131,<\/span><\/p> \u00a0<\/span><\/p> * Belirtilen d\u00fczenlemeyle bu kapsamda sosyal g\u00fcvenlik destek primine tabi \u00e7al\u0131\u015fanlar\u0131 istihdam eden \u00f6zel sekt\u00f6r i\u015fverenleri bu destekten faydalanabiliyorken, d\u00fczenleme \u00f6ncesi veya sonras\u0131 ya\u015f \u015fart\u0131n\u0131 da tamamlayarak emekli olup sosyal g\u00fcvenlik destek primine tabi \u00e7al\u0131\u015fan ki\u015fileri istihdam eden \u00f6zel sekt\u00f6r i\u015fverenlerinin ise bu destekten faydalanamamas\u0131,<\/span><\/p> \u00a0<\/span><\/p> * Getirilen d\u00fczenlemeyle emekli olduktan sonra emekli ayl\u0131klar\u0131 kesilmeksizin sosyal g\u00fcvenlik destek primine tabi olarak \u00e7al\u0131\u015ft\u0131r\u0131lanlar\u0131 istihdam eden i\u015fverenler aras\u0131ndaki bu farkl\u0131 uygulaman\u0131n sona erdirilmesi; aktif i\u015fg\u00fcc\u00fcn\u00fcn, gen\u00e7lerin ve de emeklilikle ilgili \u00e7al\u0131\u015fma s\u00fcrelerini tamamlayamam\u0131\u015f ki\u015filerin istihdamda daha \u00e7ok yer bulabilmeleri; bu gayelerle istihdam\u0131 koruma ve art\u0131rma i\u00e7in harcanacak kamu kaynaklar\u0131n\u0131n daha do\u011fru kullan\u0131m\u0131 amac\u0131yla yeniden ayn\u0131 i\u015fyerinde istihdam edilen EYT\u2019li emekli i\u015f\u00e7iler i\u00e7in verilen 5 puanl\u0131k prim te\u015fviki uygulamadan kald\u0131r\u0131l\u0131yor.<\/span><\/p>","slug":"sgk-prim-ve-tesviklerindeki-degisiklikler-eylulde-gecerli","tags":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"news_cover_min":"\/front\/uploads\/blog\/thumbnail\/1723410000hZFoeguHZKxTHyz.webp","news_cover":null,"news_video_min":null,"news_video":null,"view_count":1622,"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":54311,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":54185,"locale":"tr","category_id":73,"title":"SGK prim ve te\u015fviklerindeki de\u011fi\u015fiklikler eyl\u00fclde ge\u00e7erli","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":"\u0130SA KARAKA\u015e","content":" \u00a0<\/span><\/strong><\/p> SGK\u2019n\u0131n k\u0131sa vadeli sigorta kollar\u0131 (i\u015f kazas\u0131, meslek hastal\u0131\u011f\u0131, hastal\u0131k ve anal\u0131k sigortalar\u0131) primleri y\u00fczde 2\u2019den y\u00fczde 2.25\u2019ye y\u00fckseltildi. Eyl\u00fcl ay\u0131ndan itibaren ge\u00e7erli olan bu de\u011fi\u015fiklikle birlikte \u00e7al\u0131\u015ft\u0131r\u0131lan t\u00fcm i\u015f\u00e7ilerin SGK prim maliyetlerinde art\u0131\u015f olacak. Yeni d\u00fczenlemeyle EYT\u2019li istihdam eden i\u015fverenlerin 5 puanl\u0131k prim te\u015fviki de tamamen y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131l\u0131yor.<\/span><\/strong><\/p> \u00a0<\/span><\/p> Kamuoyunda Vergi Torba Kanunu olarak bilinen 7524 say\u0131l\u0131 Vergi Kanunlar\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun, 2 A\u011fustos 2024 g\u00fcn\u00fc Resmi Gazete\u2019de yay\u0131mland\u0131. Mezkur kanun, her ne kadar vergiyle ilgili d\u00fczenlemeleri ihtiva ediyorsa da \u00f6zellikle i\u015fverenleri ilgilendiren \u00f6nemli SGK de\u011fi\u015fikliklerini de i\u00e7eriyor. Bu yaz\u0131m\u0131zda i\u015fverenleri ilgilendiren Sosyal G\u00fcvenlik Kurumu (SGK) uygulama de\u011fi\u015fikliklerine yer verildi.<\/span><\/p> \u00a0<\/span><\/p> \u0130\u015eVERENLER\u0130N PR\u0130M Y\u00dcK\u00dc ARTTI<\/span><\/strong><\/p> \u00a0<\/span><\/p> SGK\u2019n\u0131n\u00a0en \u00f6nemli finansman kayna\u011f\u0131n\u0131, i\u015f\u00e7i ve i\u015fverenlerden al\u0131nan primler te\u015fkil ediyor.\u00a0Kurum, genel olarak\u00a0uzun vadeli sigorta kollar\u0131 (malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortalar\u0131) primleri, k\u0131sa vadeli sigorta kollar\u0131 (i\u015f kazas\u0131, meslek hastal\u0131\u011f\u0131, hastal\u0131k ve anal\u0131k sigortalar\u0131) primleri ve genel sa\u011fl\u0131k sigortas\u0131 primleri olmak \u00fczere \u00fc\u00e7 grupta prim al\u0131yor. Bu primlerden uzun vadeli sigorta kollar\u0131n\u0131n primleri; y\u00fczde 9\u2019u sigortal\u0131, y\u00fczde 11\u2019i de i\u015fveren hissesi olmak \u00fczere sigortal\u0131n\u0131n prime esas kazanc\u0131n\u0131n y\u00fczde 20\u2019sinden olu\u015fuyor. Bu primlerde herhangi bir de\u011fi\u015fiklik s\u00f6z konusu de\u011fil.\u00a0Genel sa\u011fl\u0131k sigortas\u0131 prim oranlar\u0131 ise\u00a0k\u0131sa ve uzun vadeli sigorta kollar\u0131na tabi sigortal\u0131lar i\u00e7in y\u00fczde 5\u2019i sigortal\u0131, y\u00fczde 7.5\u2019i de i\u015fveren hissesi olmak \u00fczere sigortal\u0131n\u0131n prime esas kazanc\u0131n\u0131n y\u00fczde 12.5\u2019inden olu\u015fmakta olup bu primlerde de herhangi bir de\u011fi\u015fiklik bulunmuyor.<\/span><\/p> \u00a0<\/span><\/p> SGK\u2019n\u0131n ald\u0131\u011f\u0131 di\u011fer primler, k\u0131sa vadeli sigorta kollar\u0131 primleridir. Bu primler, yar\u0131m asr\u0131 a\u015fk\u0131n uygulama gere\u011fi her i\u015fyerinde yap\u0131lan i\u015fin g\u00f6sterdi\u011fi tehlike ve riskin durumuna g\u00f6re y\u00fczde 1 ila y\u00fczde 6.5 aras\u0131nda al\u0131n\u0131rken, 2013 y\u0131l\u0131 eyl\u00fcl ay\u0131ndan itibaren i\u015fin tehlike-s\u0131n\u0131f derecesi dikkate al\u0131nmaks\u0131z\u0131n y\u00fczde 2 olarak sabitlendi.<\/span><\/p> \u00a0<\/span><\/p> YEN\u0130 HESAPLAMALAR<\/span><\/strong><\/p> \u00a0<\/span><\/p> 2 A\u011fustos 2024 g\u00fcn\u00fc Resmi Gazete\u2019de yay\u0131mlanan kanunla birlikte halen y\u00fczde 2 olarak uygulanan k\u0131sa vadeli sigorta kollar\u0131 primleri y\u00fczde 2\u2019den y\u00fczde 2.25 oran\u0131na y\u00fckseltildi. \u00d6n\u00fcm\u00fczdeki ayba\u015f\u0131ndan itibaren ge\u00e7erli olan bu de\u011fi\u015fiklikle birlikte \u00e7al\u0131\u015ft\u0131r\u0131lan t\u00fcm i\u015f\u00e7ilerin (emekliler dahil) SGK prim maliyetlerinde art\u0131\u015f olacak.<\/span><\/p> \u00a0<\/span><\/p> KVSK primi, br\u00fct asgari \u00fccret \u00fczerinden halen 20.002,5 x %2 = 400,05 TL oran\u0131nda hesaplan\u0131rken, yap\u0131lan de\u011fi\u015fiklikle birlikte 20.002,5 x %2,25 = 450,06 TL olacak.<\/span><\/p> \u00a0<\/span><\/p> Bu ba\u011flamda ister emekli ister normal \u00e7al\u0131\u015fan i\u015f\u00e7i olsun, i\u015f\u00e7i ba\u015f\u0131na yakla\u015f\u0131k 50 TL\u2019yi a\u015fan maliyet s\u00f6z konusu olacak.\u00a0<\/span><\/p> \u00a0<\/span><\/p> Hemen belirtelim, bu primlerin tamam\u0131 i\u015fveren taraf\u0131ndan \u00f6dendi\u011fi i\u00e7in \u00e7al\u0131\u015fanlar a\u00e7\u0131s\u0131ndan herhangi bir de\u011fi\u015fiklik olmayacak.<\/span><\/p> \u00a0<\/span><\/strong><\/p> EMEKL\u0130 \u00c7ALI\u015eTIRANA TE\u015eV\u0130K YOK<\/span><\/strong><\/p> \u00a0<\/span><\/p> 1 Mart 2023 tarihli EYT Kanunu\u2019yla 8 Eyl\u00fcl 1999 (dahil) \u00f6ncesinde sigortal\u0131 say\u0131lanlardan mezkur kanunun y\u00fcr\u00fcrl\u00fck tarihinden sonra ilk defa ya\u015fl\u0131l\u0131k veya emekli ayl\u0131\u011f\u0131 ba\u011flanmas\u0131 i\u00e7in talepte bulunarak ayl\u0131k ba\u011flananlar\u0131n, ayn\u0131 i\u015fyerinde sosyal g\u00fcvenlik destek primine tabi \u00e7al\u0131\u015fmaya devam etmeleri halinde, bu i\u015fverenlere 5 puanl\u0131k prim indirimi sa\u011flanmas\u0131 ama\u00e7land\u0131. Bu uygulamayla istihdam piyasas\u0131nda dalgalanma olu\u015fturulmamas\u0131 ve sosyal g\u00fcvenlik destek primine tabi kay\u0131tl\u0131 \u00e7al\u0131\u015fman\u0131n desteklenerek, \u00f6zel sekt\u00f6r i\u015fverenlerinin sosyal g\u00fcvenlik destek primi maliyetinin azalt\u0131lmas\u0131 \u00f6ng\u00f6r\u00fcld\u00fc. H\u00fck\u00fcmet, belirtilen kanun de\u011fi\u015fikli\u011fi gerek\u00e7esinde;<\/span><\/p> \u00a0<\/span><\/p> * Bu d\u00fczenlemenin \u00fczerinden bir y\u0131ldan fazla zaman ge\u00e7ti\u011fi ve \u00f6zel sekt\u00f6r i\u015fverenlerinin ani i\u015fg\u00fcc\u00fc kayb\u0131ndan kaynakl\u0131 ya\u015fayabilecekleri olumsuz durumlar\u0131n zamanla ortadan kalkt\u0131\u011f\u0131,<\/span><\/p> \u00a0<\/span><\/p> * Belirtilen d\u00fczenlemeyle bu kapsamda sosyal g\u00fcvenlik destek primine tabi \u00e7al\u0131\u015fanlar\u0131 istihdam eden \u00f6zel sekt\u00f6r i\u015fverenleri bu destekten faydalanabiliyorken, d\u00fczenleme \u00f6ncesi veya sonras\u0131 ya\u015f \u015fart\u0131n\u0131 da tamamlayarak emekli olup sosyal g\u00fcvenlik destek primine tabi \u00e7al\u0131\u015fan ki\u015fileri istihdam eden \u00f6zel sekt\u00f6r i\u015fverenlerinin ise bu destekten faydalanamamas\u0131,<\/span><\/p> \u00a0<\/span><\/p> * Getirilen d\u00fczenlemeyle emekli olduktan sonra emekli ayl\u0131klar\u0131 kesilmeksizin sosyal g\u00fcvenlik destek primine tabi olarak \u00e7al\u0131\u015ft\u0131r\u0131lanlar\u0131 istihdam eden i\u015fverenler aras\u0131ndaki bu farkl\u0131 uygulaman\u0131n sona erdirilmesi; aktif i\u015fg\u00fcc\u00fcn\u00fcn, gen\u00e7lerin ve de emeklilikle ilgili \u00e7al\u0131\u015fma s\u00fcrelerini tamamlayamam\u0131\u015f ki\u015filerin istihdamda daha \u00e7ok yer bulabilmeleri; bu gayelerle istihdam\u0131 koruma ve art\u0131rma i\u00e7in harcanacak kamu kaynaklar\u0131n\u0131n daha do\u011fru kullan\u0131m\u0131 amac\u0131yla yeniden ayn\u0131 i\u015fyerinde istihdam edilen EYT\u2019li emekli i\u015f\u00e7iler i\u00e7in verilen 5 puanl\u0131k prim te\u015fviki uygulamadan kald\u0131r\u0131l\u0131yor.<\/span><\/p>","slug":"sgk-prim-ve-tesviklerindeki-degisiklikler-eylulde-gecerli","orjinalimage":"\/front\/uploads\/blog\/thumbnail\/1723410000hZFoeguHZKxTHyz.webp","news_cover_min":"\/front\/uploads\/blog\/thumbnail\/1723410000hZFoeguHZKxTHyz.webp","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":null,"meta_description":null,"meta_keywords":null,"view_count":1622,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}
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