{"status":true,"post":{"id":18311,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:12:02","created_at":"2018-04-23T21:00:00.000000Z","updated_at":"2022-10-24T10:12:02.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":18311,"is_featured":0,"title":"SGK primlerine k\u0131smen tabi tutulacak \u00f6demelerin hesab\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\">Sosyal G\u00fcvenlik Kurumu (SGK), sosyal g\u00fcvenlik hizmetlerini ifa etmesi i\u00e7in \u00f6ng\u00f6r\u00fclen her t\u00fcrl\u00fc \u00f6demeler ile y\u00f6netim giderlerini kar\u015f\u0131lamak \u00fczere ilgililerden prim al\u0131yor. Bu primler, SGK\u2019n\u0131n gelir kaynaklar\u0131n\u0131n en \u00f6nemlisi. SGK primlerinin matrah\u0131n\u0131, i\u015fverenlerin \u00e7al\u0131\u015fanlar\u0131na yapt\u0131klar\u0131 \u00f6demeler olu\u015fturuyor. <\/span><\/p>  <p><span class=\"large\">SGK genel olarak b\u00fct\u00fcn \u00f6demeleri prime tabi tutarken, baz\u0131 \u00f6demeleri ise prime tabi tutmaktan istisna etti. Baz\u0131 \u00f6demeleri de k\u0131smen prime tabi tutuyor. Bu yaz\u0131m\u0131zda, k\u0131smen prime tabi \u00f6demelerin hesaplanmas\u0131 irdelendi. <\/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; \u201cBr\u00fct G\u00fcnl\u00fck Asgari \u00dccret X % 6 X (Ay \u0130\u00e7inde Fiilen \u00c7al\u0131\u015f\u0131lan G\u00fcn Say\u0131s\u0131) Yemek Paras\u0131 Verilen G\u00fcn Say\u0131s\u0131 = \u0130stisna Tutar\u0131, \u00d6denen Yemek Paras\u0131 \u2013 \u0130stisna Tutar\u0131 = Prime Esas Kazanca Dahil Edilecek Yemek Paras\u0131\u201d form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak. <\/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\/1\/2018 ila 31\/12\/2018 tarihleri aras\u0131nda primlerden istisna edilecek g\u00fcnl\u00fck yemek paras\u0131: 67.65 TL x % 6 = 4.06 TL. <\/span><\/p>  <p><span class=\"large\"><strong>\u00c7OCUK YARDIMI <\/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 18 ya\u015f\u0131n\u0131, lise ve dengi \u00f6\u011frenim veya Meslek\u00ee E\u011fitimi Kanunu\u2019nda belirtilen aday \u00e7\u0131rak, \u00e7\u0131rak ya da i\u015fletmelerde meslek\u00ee 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 ayl\u0131k prime esas kazan\u00e7lar\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacak. <\/span><\/p>  <p><span class=\"large\">Bu durumda, \u00e7ocuk zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar; \u201cBr\u00fct Ayl\u0131k Asgari \u00dccret X % 2 X \u00c7ocuk Say\u0131s\u0131 (\u0130ki \u00c7ocu\u011fa Kadar) = \u0130stisna Tutar\u0131, \u00d6denen \u00c7ocuk Zamm\u0131 \u2013 \u0130stisna Tutar = Prime Esas Kazanca Dahil Edilecek \u00c7ocuk Zamm\u0131\u201d form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak. <\/span><\/p>  <p><span class=\"large\">1\/1\/2018 ila 31\/12\/2018 tarihleri aras\u0131nda ayl\u0131k \u00e7ocuk yard\u0131m\u0131; 2.029,50 TL x % 2 = 40.59 TL primlerden istisna edilebilecek. <\/span><\/p>  <p><span class=\"large\"><strong>A\u0130LE YARDIMI <\/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; \u201cBr\u00fct Ayl\u0131k Asgari \u00dccret X % 10 = \u0130stisna Tutar\u0131, \u00d6denen Aile Zamm\u0131 \u2013 \u0130stisna Tutar\u0131 = Prime Esas Kazanca Dahil Edilecek Aile Zamm\u0131\u201d form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak. 1\/1\/2018 ila 31\/12\/2018 tarihleri aras\u0131nda ayl\u0131k aile yard\u0131m\u0131; 2.029,50 TL x %10 = 202,95 TL (Ayl\u0131k) tutar\u0131ndaki kazan\u00e7lar\u0131, prime esas kazanca dahil edilmeyecek.<\/span><\/p>  <p><span class=\"large\"><strong>Sorular\u0131n\u0131z i\u00e7in:  <\/strong><\/span><\/p>  <p><span class=\"large\"><strong>\u00d6ZEL S\u0130GORTA PR\u0130MLER\u0130 \u0130\u015eVEREN KATKILARI <\/strong><\/span><\/p>  <p><span class=\"large\">SGK Uygulama Kanunu\u2019nda, \u201c\u2026 i\u015fverenler taraf\u0131ndan sigortal\u0131lar i\u00e7in \u00f6zel sa\u011fl\u0131k sigortalar\u0131na ve bireysel emeklilik sistemine \u00f6denen ve ayl\u0131k toplam\u0131 asgar\u00ee \u00fccretin y\u00fczde 30\u2019unu ge\u00e7meyen \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi ve bireysel emeklilik katk\u0131 paylar\u0131 tutarlar\u0131, prime esas kazanca t\u00e2bi tutulmaz\u201d deniliyor. Sigortal\u0131 ad\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. \u00d6zel 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; \u201cBr\u00fct Ayl\u0131k Asgari \u00dccret X % 30 = \u0130stisna Tutar\u0131, \u00d6zel Sa\u011fl\u0131k Sigortas\u0131 Primi + Bireysel Emeklilik Katk\u0131 Pay\u0131 \u2013 \u0130stisna Tutar\u0131 = Prime Esas Kazanca Dahil Edilecek \u00d6zel Sa\u011fl\u0131k Sigortas\u0131 Primi ve Bireysel Emeklilik Katk\u0131 Pay\u0131 Tutar\u0131\u201d form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak. Buna kar\u015f\u0131n, sigortal\u0131n\u0131n \u00f6zel sa\u011fl\u0131k sigortas\u0131 ve bireysel emeklilik katk\u0131 pay\u0131n\u0131n \u00f6dendi\u011fi aydaki prime esas kazanc\u0131n\u0131n, prime esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131n\u0131n \u00fczerinde olmas\u0131 halinde, s\u00f6z konusu \u00f6zel sa\u011fl\u0131k sigortas\u0131 ve bireysel emeklilik katk\u0131 paylar\u0131 takip eden iki ayda \u00fcst s\u0131n\u0131r a\u015f\u0131lmamak kayd\u0131yla sigortal\u0131n\u0131n prime esas kazanc\u0131na dahil edilecek. Sigortal\u0131 ad\u0131na i\u015fveren taraf\u0131ndan yaln\u0131zca \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi veya yaln\u0131zca bireysel emeklilik katk\u0131 pay\u0131 \u00f6denmi\u015f olmas\u0131 durumunda ise prime esas kazanca dahil edilecek tutar, \u00f6denen \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi veya bireysel emeklilik katk\u0131 pay\u0131 \u00fczerinden y\u00fczde 30 oran\u0131ndaki istisna tutar\u0131n\u0131n d\u00fc\u015f\u00fclmesi suretiyle hesaplanacak.<\/span><\/p>  \t\t\t\t","slug":"sgk-primlerine-kismen-tabi-tutulacak-odemelerin-hesabi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"SGK primlerine k\u0131smen tabi tutulacak \u00f6demelerin hesab\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":178,"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":18410,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":18311,"locale":"tr","category_id":73,"title":"SGK primlerine k\u0131smen tabi tutulacak \u00f6demelerin hesab\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\">Sosyal G\u00fcvenlik Kurumu (SGK), sosyal g\u00fcvenlik hizmetlerini ifa etmesi i\u00e7in \u00f6ng\u00f6r\u00fclen her t\u00fcrl\u00fc \u00f6demeler ile y\u00f6netim giderlerini kar\u015f\u0131lamak \u00fczere ilgililerden prim al\u0131yor. Bu primler, SGK\u2019n\u0131n gelir kaynaklar\u0131n\u0131n en \u00f6nemlisi. SGK primlerinin matrah\u0131n\u0131, i\u015fverenlerin \u00e7al\u0131\u015fanlar\u0131na yapt\u0131klar\u0131 \u00f6demeler olu\u015fturuyor. <\/span><\/p>  <p><span class=\"large\">SGK genel olarak b\u00fct\u00fcn \u00f6demeleri prime tabi tutarken, baz\u0131 \u00f6demeleri ise prime tabi tutmaktan istisna etti. Baz\u0131 \u00f6demeleri de k\u0131smen prime tabi tutuyor. Bu yaz\u0131m\u0131zda, k\u0131smen prime tabi \u00f6demelerin hesaplanmas\u0131 irdelendi. <\/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; \u201cBr\u00fct G\u00fcnl\u00fck Asgari \u00dccret X % 6 X (Ay \u0130\u00e7inde Fiilen \u00c7al\u0131\u015f\u0131lan G\u00fcn Say\u0131s\u0131) Yemek Paras\u0131 Verilen G\u00fcn Say\u0131s\u0131 = \u0130stisna Tutar\u0131, \u00d6denen Yemek Paras\u0131 \u2013 \u0130stisna Tutar\u0131 = Prime Esas Kazanca Dahil Edilecek Yemek Paras\u0131\u201d form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak. <\/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\/1\/2018 ila 31\/12\/2018 tarihleri aras\u0131nda primlerden istisna edilecek g\u00fcnl\u00fck yemek paras\u0131: 67.65 TL x % 6 = 4.06 TL. <\/span><\/p>  <p><span class=\"large\"><strong>\u00c7OCUK YARDIMI <\/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 18 ya\u015f\u0131n\u0131, lise ve dengi \u00f6\u011frenim veya Meslek\u00ee E\u011fitimi Kanunu\u2019nda belirtilen aday \u00e7\u0131rak, \u00e7\u0131rak ya da i\u015fletmelerde meslek\u00ee 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 ayl\u0131k prime esas kazan\u00e7lar\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacak. <\/span><\/p>  <p><span class=\"large\">Bu durumda, \u00e7ocuk zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerden prime esas kazanca dahil edilecek tutar; \u201cBr\u00fct Ayl\u0131k Asgari \u00dccret X % 2 X \u00c7ocuk Say\u0131s\u0131 (\u0130ki \u00c7ocu\u011fa Kadar) = \u0130stisna Tutar\u0131, \u00d6denen \u00c7ocuk Zamm\u0131 \u2013 \u0130stisna Tutar = Prime Esas Kazanca Dahil Edilecek \u00c7ocuk Zamm\u0131\u201d form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak. <\/span><\/p>  <p><span class=\"large\">1\/1\/2018 ila 31\/12\/2018 tarihleri aras\u0131nda ayl\u0131k \u00e7ocuk yard\u0131m\u0131; 2.029,50 TL x % 2 = 40.59 TL primlerden istisna edilebilecek. <\/span><\/p>  <p><span class=\"large\"><strong>A\u0130LE YARDIMI <\/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; \u201cBr\u00fct Ayl\u0131k Asgari \u00dccret X % 10 = \u0130stisna Tutar\u0131, \u00d6denen Aile Zamm\u0131 \u2013 \u0130stisna Tutar\u0131 = Prime Esas Kazanca Dahil Edilecek Aile Zamm\u0131\u201d form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak. 1\/1\/2018 ila 31\/12\/2018 tarihleri aras\u0131nda ayl\u0131k aile yard\u0131m\u0131; 2.029,50 TL x %10 = 202,95 TL (Ayl\u0131k) tutar\u0131ndaki kazan\u00e7lar\u0131, prime esas kazanca dahil edilmeyecek.<\/span><\/p>  <p><span class=\"large\"><strong>Sorular\u0131n\u0131z i\u00e7in:  <\/strong><\/span><\/p>  <p><span class=\"large\"><strong>\u00d6ZEL S\u0130GORTA PR\u0130MLER\u0130 \u0130\u015eVEREN KATKILARI <\/strong><\/span><\/p>  <p><span class=\"large\">SGK Uygulama Kanunu\u2019nda, \u201c\u2026 i\u015fverenler taraf\u0131ndan sigortal\u0131lar i\u00e7in \u00f6zel sa\u011fl\u0131k sigortalar\u0131na ve bireysel emeklilik sistemine \u00f6denen ve ayl\u0131k toplam\u0131 asgar\u00ee \u00fccretin y\u00fczde 30\u2019unu ge\u00e7meyen \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi ve bireysel emeklilik katk\u0131 paylar\u0131 tutarlar\u0131, prime esas kazanca t\u00e2bi tutulmaz\u201d deniliyor. Sigortal\u0131 ad\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. \u00d6zel 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; \u201cBr\u00fct Ayl\u0131k Asgari \u00dccret X % 30 = \u0130stisna Tutar\u0131, \u00d6zel Sa\u011fl\u0131k Sigortas\u0131 Primi + Bireysel Emeklilik Katk\u0131 Pay\u0131 \u2013 \u0130stisna Tutar\u0131 = Prime Esas Kazanca Dahil Edilecek \u00d6zel Sa\u011fl\u0131k Sigortas\u0131 Primi ve Bireysel Emeklilik Katk\u0131 Pay\u0131 Tutar\u0131\u201d form\u00fcl\u00fc vas\u0131tas\u0131yla hesaplanacak. Buna kar\u015f\u0131n, sigortal\u0131n\u0131n \u00f6zel sa\u011fl\u0131k sigortas\u0131 ve bireysel emeklilik katk\u0131 pay\u0131n\u0131n \u00f6dendi\u011fi aydaki prime esas kazanc\u0131n\u0131n, prime esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131n\u0131n \u00fczerinde olmas\u0131 halinde, s\u00f6z konusu \u00f6zel sa\u011fl\u0131k sigortas\u0131 ve bireysel emeklilik katk\u0131 paylar\u0131 takip eden iki ayda \u00fcst s\u0131n\u0131r a\u015f\u0131lmamak kayd\u0131yla sigortal\u0131n\u0131n prime esas kazanc\u0131na dahil edilecek. Sigortal\u0131 ad\u0131na i\u015fveren taraf\u0131ndan yaln\u0131zca \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi veya yaln\u0131zca bireysel emeklilik katk\u0131 pay\u0131 \u00f6denmi\u015f olmas\u0131 durumunda ise prime esas kazanca dahil edilecek tutar, \u00f6denen \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi veya bireysel emeklilik katk\u0131 pay\u0131 \u00fczerinden y\u00fczde 30 oran\u0131ndaki istisna tutar\u0131n\u0131n d\u00fc\u015f\u00fclmesi suretiyle hesaplanacak.<\/span><\/p>  \t\t\t\t","slug":"sgk-primlerine-kismen-tabi-tutulacak-odemelerin-hesabi","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":"SGK primlerine k\u0131smen tabi tutulacak \u00f6demelerin hesab\u0131","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":178,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}