{"status":true,"post":{"id":28432,"user_id":29,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:43:21","created_at":"2021-09-16T21:00:00.000000Z","updated_at":"2022-10-24T12:43:21.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":28432,"is_featured":0,"title":"SGK primlerini eksik \u00f6demek i\u015fveren i\u00e7in k\u00e2r m\u0131 zarar m\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 style=\"text-align: right;\"><span class=\"large\"><strong>AV. MUHAMMET AKSAN<\/strong><\/span><\/p>  <p><span class=\"large\">5510 Say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019nun 4. maddesinin 1. f\u0131kras\u0131n\u0131n (a) bendi ve 4857 Say\u0131l\u0131 \u0130\u015f Kanunu uyar\u0131nca; i\u015fveren, i\u015f\u00e7ilerini sigortal\u0131 \u015fekilde \u00e7al\u0131\u015ft\u0131rmal\u0131 ve sigorta primlerini, \u00e7al\u0131\u015fanlar\u0131n\u0131n ger\u00e7ek \u00fccretleri \u00fczerinden, belirli g\u00fcnlerde ve \u015fartlarda; ilgili kurum olan Sosyal G\u00fcvenlik Kurumu\u2019na yat\u0131rmal\u0131d\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u2018\u0130\u015f\u00e7ilerin sigorta primlerinin eksik yat\u0131r\u0131lmas\u0131\u2019 hususu, uygulamada kar\u015f\u0131m\u0131za olduk\u00e7a s\u0131k \u00e7\u0131kmakta olup, uzmanlar\u0131n \u00fczerinde \u00e7al\u0131\u015ft\u0131\u011f\u0131 yasa tasar\u0131s\u0131 netle\u015fti\u011fi takdirde su\u00e7un faili\/failleri hakk\u0131nda hapis cezas\u0131 da \u00f6ng\u00f6r\u00fcl\u00fcyor.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>FES\u0130H SEBEB\u0130<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Zira primlerin eksik yat\u0131r\u0131lmas\u0131 sebebiyle asgari \u00fccretli g\u00f6sterilen i\u015f\u00e7inin emekli maa\u015f\u0131, kurum taraf\u0131ndan \u00f6denen i\u015f g\u00f6rmezlik \u00fccreti, k\u0131dem ve ihbar tazminat\u0131, i\u015fsizlik \u00fccreti, kad\u0131n i\u015f\u00e7i ise do\u011fum \u00fccreti gibi yasal haklar\u0131 zedelenmi\u015f olacak. 4857 Say\u0131l\u0131 \u0130\u015f Kanunu madde 24\u2019te; i\u015f\u00e7ilerin, hangi hallerde i\u015f s\u00f6zle\u015fmesini hakl\u0131 nedenle derhal feshedebilece\u011fi d\u00fczenlenmi\u015ftir; maddede say\u0131lan haller s\u0131n\u0131rl\u0131 say\u0131da de\u011fildir ve bu nedenle k\u0131s\u0131tlay\u0131c\u0131l\u0131k te\u015fkil etmez. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>H\u0130ZMET TESP\u0130T DAVASI<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bunun yan\u0131 s\u0131ra; i\u015f\u00e7i, sigorta priminin eksik yat\u0131r\u0131lmas\u0131 sebebiyle, i\u015fverenine kar\u015f\u0131 \u2018hizmet tespit davas\u0131\u2019 a\u00e7abilecek. Dava a\u00e7\u0131ld\u0131ktan sonra; mahkeme taraf\u0131ndan Sosyal G\u00fcvenlik Kurumu\u2019na bildirim yap\u0131lacak ve Sosyal G\u00fcvenlik Kurumu da davaya fer\u2019i m\u00fcdahil olarak kat\u0131labilecek. Hizmet tespit davas\u0131n\u0131n a\u00e7\u0131labilmesi i\u00e7in ayr\u0131ca s\u00fcre ko\u015fulunun da ger\u00e7ekle\u015fmesi gerekli. Hizmet tespit davalar\u0131n\u0131n; be\u015f y\u0131ll\u0131k hak d\u00fc\u015f\u00fcr\u00fcc\u00fc s\u00fcresi var. Be\u015f y\u0131ll\u0131k s\u00fcre, tespiti istenilen ve hatal\u0131 olarak bildirilen hizmetlerin ge\u00e7ti\u011fi y\u0131l\u0131n sonundan itibaren ba\u015flar. Ancak, i\u015f\u00e7ilerin hakl\u0131l\u0131\u011f\u0131n\u0131 ortaya koyacak resmi delil niteli\u011findeki belgeleri ellerinde bulundurmas\u0131 \u00f6nemli. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>DEL\u0130L N\u0130TEL\u0130\u011e\u0130NDEK\u0130 BELGELER<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yarg\u0131tay kararlar\u0131nda da belirtildi\u011fi \u00fczere; hizmet tespit davalar\u0131nda tan\u0131klar \u00f6nem arz eder. Ancak; tan\u0131klar\u0131n, hizmet tespit davas\u0131n\u0131 a\u00e7an i\u015f\u00e7i ile ayn\u0131 i\u015fyerinde ve ayn\u0131 \u00e7al\u0131\u015fma d\u00f6nemi i\u00e7inde \u00e7al\u0131\u015fmas\u0131 gerekir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu t\u00fcr tan\u0131klara; \u2018hizmet tespit davas\u0131 bordro tan\u0131klar\u0131\u2019 deniliyor. Bunun d\u0131\u015f\u0131nda, SGK i\u015fyeri dosyas\u0131, i\u015f\u00e7inin \u00f6zl\u00fck dosyas\u0131, i\u015fverenin meslek kurulu\u015f kay\u0131tlar\u0131, vergi m\u00fckellefiyetine ili\u015fkin kay\u0131tlar, bordrolar ve bilirki\u015fi incelemesi de davan\u0131n ispat\u0131 a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131r. Dava sonucunda verilen karar\u0131n neticesi i\u015f\u00e7i lehine olursa; eksik sigorta primleri i\u015fverenden al\u0131narak SGK kay\u0131tlar\u0131 yeniden d\u00fczenlenir ve i\u015fveren de ayr\u0131ca bu kusurundan dolay\u0131 para cezas\u0131na \u00e7arpt\u0131r\u0131l\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> G\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere; sigorta primleri eksik \u00f6denen i\u015f\u00e7ilerin, ba\u015fvurabilece\u011fi birden fazla yol s\u00f6z konusu. \u0130\u015fverenler ise i\u015f\u00e7ilerin ger\u00e7ek \u00fccretlerinin, bir k\u0131sm\u0131n\u0131 eksik olarak g\u00f6sterdi\u011fi i\u00e7in \u00f6deyece\u011fi prim ile \u00f6dedi\u011fi prim aras\u0131ndaki fark\u0131 k\u00e2r olarak d\u00fc\u015f\u00fcn\u00fcr. Ancak i\u015fveren; yukar\u0131da da de\u011findi\u011fimiz hukuki durumlar ile y\u00fczle\u015fti\u011finde, k\u00e2r olarak d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fc her \u015fey, ona ekonomik a\u00e7\u0131dan kay\u0131p olarak geri d\u00f6necek. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayn\u0131 zamanda da i\u015f\u00e7ileriyle aras\u0131ndaki g\u00fcven ili\u015fkisi zedelenecek ve prestij kayb\u0131na da sebep olabilecek sonu\u00e7lar ortaya \u00e7\u0131karacak. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Zira; devletin de kurdu\u011fu te\u015fkilatlarla ve uygulad\u0131\u011f\u0131 yapt\u0131r\u0131mlarla, sigorta primlerinin d\u00fczenli olarak \u00f6denmesinin \u00f6nemi ortaya \u00e7\u0131k\u0131yor. Bu sebeplerle, i\u015fveren sigorta primlerini d\u00fczenli olarak \u00f6demeyi k\u00fclfet olarak g\u00f6rmemeli ve i\u015f s\u00f6zle\u015fmesinden do\u011fan sigorta primlerini d\u00fczenli olarak \u00f6deme borcunu yerine getirmeli.<\/span><\/p>  \t\t\t\t","slug":"sgk-primlerini-eksik-odemek-isveren-icin-kar-mi-zarar-mi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"SGK primlerini eksik \u00f6demek i\u015fveren i\u00e7in k\u00e2r m\u0131 zarar m\u0131?","meta_description":"AV. MUHAMMET AKSAN","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1106,"cropped_1200x675":null,"user":{"id":29,"name":"MUHAMMET","surname":"AKSAN","email":"av-muhammet-aksan@gmail.com","slug":"av-muhammet-aksan","avatar":"\/front\/uploads\/avatar\/1733691600IewiFiiT1aT8ZK3.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-24T10:51:30.000000Z","updated_at":"2024-12-18T09:45:38.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":28531,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":28432,"locale":"tr","category_id":73,"title":"SGK primlerini eksik \u00f6demek i\u015fveren i\u00e7in k\u00e2r m\u0131 zarar m\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 style=\"text-align: right;\"><span class=\"large\"><strong>AV. MUHAMMET AKSAN<\/strong><\/span><\/p>  <p><span class=\"large\">5510 Say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019nun 4. maddesinin 1. f\u0131kras\u0131n\u0131n (a) bendi ve 4857 Say\u0131l\u0131 \u0130\u015f Kanunu uyar\u0131nca; i\u015fveren, i\u015f\u00e7ilerini sigortal\u0131 \u015fekilde \u00e7al\u0131\u015ft\u0131rmal\u0131 ve sigorta primlerini, \u00e7al\u0131\u015fanlar\u0131n\u0131n ger\u00e7ek \u00fccretleri \u00fczerinden, belirli g\u00fcnlerde ve \u015fartlarda; ilgili kurum olan Sosyal G\u00fcvenlik Kurumu\u2019na yat\u0131rmal\u0131d\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u2018\u0130\u015f\u00e7ilerin sigorta primlerinin eksik yat\u0131r\u0131lmas\u0131\u2019 hususu, uygulamada kar\u015f\u0131m\u0131za olduk\u00e7a s\u0131k \u00e7\u0131kmakta olup, uzmanlar\u0131n \u00fczerinde \u00e7al\u0131\u015ft\u0131\u011f\u0131 yasa tasar\u0131s\u0131 netle\u015fti\u011fi takdirde su\u00e7un faili\/failleri hakk\u0131nda hapis cezas\u0131 da \u00f6ng\u00f6r\u00fcl\u00fcyor.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>FES\u0130H SEBEB\u0130<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Zira primlerin eksik yat\u0131r\u0131lmas\u0131 sebebiyle asgari \u00fccretli g\u00f6sterilen i\u015f\u00e7inin emekli maa\u015f\u0131, kurum taraf\u0131ndan \u00f6denen i\u015f g\u00f6rmezlik \u00fccreti, k\u0131dem ve ihbar tazminat\u0131, i\u015fsizlik \u00fccreti, kad\u0131n i\u015f\u00e7i ise do\u011fum \u00fccreti gibi yasal haklar\u0131 zedelenmi\u015f olacak. 4857 Say\u0131l\u0131 \u0130\u015f Kanunu madde 24\u2019te; i\u015f\u00e7ilerin, hangi hallerde i\u015f s\u00f6zle\u015fmesini hakl\u0131 nedenle derhal feshedebilece\u011fi d\u00fczenlenmi\u015ftir; maddede say\u0131lan haller s\u0131n\u0131rl\u0131 say\u0131da de\u011fildir ve bu nedenle k\u0131s\u0131tlay\u0131c\u0131l\u0131k te\u015fkil etmez. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>H\u0130ZMET TESP\u0130T DAVASI<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bunun yan\u0131 s\u0131ra; i\u015f\u00e7i, sigorta priminin eksik yat\u0131r\u0131lmas\u0131 sebebiyle, i\u015fverenine kar\u015f\u0131 \u2018hizmet tespit davas\u0131\u2019 a\u00e7abilecek. Dava a\u00e7\u0131ld\u0131ktan sonra; mahkeme taraf\u0131ndan Sosyal G\u00fcvenlik Kurumu\u2019na bildirim yap\u0131lacak ve Sosyal G\u00fcvenlik Kurumu da davaya fer\u2019i m\u00fcdahil olarak kat\u0131labilecek. Hizmet tespit davas\u0131n\u0131n a\u00e7\u0131labilmesi i\u00e7in ayr\u0131ca s\u00fcre ko\u015fulunun da ger\u00e7ekle\u015fmesi gerekli. Hizmet tespit davalar\u0131n\u0131n; be\u015f y\u0131ll\u0131k hak d\u00fc\u015f\u00fcr\u00fcc\u00fc s\u00fcresi var. Be\u015f y\u0131ll\u0131k s\u00fcre, tespiti istenilen ve hatal\u0131 olarak bildirilen hizmetlerin ge\u00e7ti\u011fi y\u0131l\u0131n sonundan itibaren ba\u015flar. Ancak, i\u015f\u00e7ilerin hakl\u0131l\u0131\u011f\u0131n\u0131 ortaya koyacak resmi delil niteli\u011findeki belgeleri ellerinde bulundurmas\u0131 \u00f6nemli. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>DEL\u0130L N\u0130TEL\u0130\u011e\u0130NDEK\u0130 BELGELER<\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yarg\u0131tay kararlar\u0131nda da belirtildi\u011fi \u00fczere; hizmet tespit davalar\u0131nda tan\u0131klar \u00f6nem arz eder. Ancak; tan\u0131klar\u0131n, hizmet tespit davas\u0131n\u0131 a\u00e7an i\u015f\u00e7i ile ayn\u0131 i\u015fyerinde ve ayn\u0131 \u00e7al\u0131\u015fma d\u00f6nemi i\u00e7inde \u00e7al\u0131\u015fmas\u0131 gerekir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu t\u00fcr tan\u0131klara; \u2018hizmet tespit davas\u0131 bordro tan\u0131klar\u0131\u2019 deniliyor. Bunun d\u0131\u015f\u0131nda, SGK i\u015fyeri dosyas\u0131, i\u015f\u00e7inin \u00f6zl\u00fck dosyas\u0131, i\u015fverenin meslek kurulu\u015f kay\u0131tlar\u0131, vergi m\u00fckellefiyetine ili\u015fkin kay\u0131tlar, bordrolar ve bilirki\u015fi incelemesi de davan\u0131n ispat\u0131 a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131r. Dava sonucunda verilen karar\u0131n neticesi i\u015f\u00e7i lehine olursa; eksik sigorta primleri i\u015fverenden al\u0131narak SGK kay\u0131tlar\u0131 yeniden d\u00fczenlenir ve i\u015fveren de ayr\u0131ca bu kusurundan dolay\u0131 para cezas\u0131na \u00e7arpt\u0131r\u0131l\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> G\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere; sigorta primleri eksik \u00f6denen i\u015f\u00e7ilerin, ba\u015fvurabilece\u011fi birden fazla yol s\u00f6z konusu. \u0130\u015fverenler ise i\u015f\u00e7ilerin ger\u00e7ek \u00fccretlerinin, bir k\u0131sm\u0131n\u0131 eksik olarak g\u00f6sterdi\u011fi i\u00e7in \u00f6deyece\u011fi prim ile \u00f6dedi\u011fi prim aras\u0131ndaki fark\u0131 k\u00e2r olarak d\u00fc\u015f\u00fcn\u00fcr. Ancak i\u015fveren; yukar\u0131da da de\u011findi\u011fimiz hukuki durumlar ile y\u00fczle\u015fti\u011finde, k\u00e2r olarak d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fc her \u015fey, ona ekonomik a\u00e7\u0131dan kay\u0131p olarak geri d\u00f6necek. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayn\u0131 zamanda da i\u015f\u00e7ileriyle aras\u0131ndaki g\u00fcven ili\u015fkisi zedelenecek ve prestij kayb\u0131na da sebep olabilecek sonu\u00e7lar ortaya \u00e7\u0131karacak. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Zira; devletin de kurdu\u011fu te\u015fkilatlarla ve uygulad\u0131\u011f\u0131 yapt\u0131r\u0131mlarla, sigorta primlerinin d\u00fczenli olarak \u00f6denmesinin \u00f6nemi ortaya \u00e7\u0131k\u0131yor. Bu sebeplerle, i\u015fveren sigorta primlerini d\u00fczenli olarak \u00f6demeyi k\u00fclfet olarak g\u00f6rmemeli ve i\u015f s\u00f6zle\u015fmesinden do\u011fan sigorta primlerini d\u00fczenli olarak \u00f6deme borcunu yerine getirmeli.<\/span><\/p>  \t\t\t\t","slug":"sgk-primlerini-eksik-odemek-isveren-icin-kar-mi-zarar-mi","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 primlerini eksik \u00f6demek i\u015fveren i\u00e7in k\u00e2r m\u0131 zarar m\u0131?","meta_description":"AV. MUHAMMET AKSAN","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1106,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}