{"status":true,"post":{"id":20814,"user_id":29,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:56:52","created_at":"2019-08-22T21:00:00.000000Z","updated_at":"2022-10-24T10:56:52.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":20814,"is_featured":0,"title":"SGK primlerinin eksik \u00f6denmesi","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\">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 Kanun\u2019u 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\u0131. Sigorta primlerinin d\u00fczenli \u00f6denmemesi halinde \u00e7al\u0131\u015fan ve devletin ma\u011fduriyeti do\u011fmakla birlikte, eksik prim \u00f6dendi\u011finin tespiti halinde i\u015fverenler de \u00e7ok ciddi yapt\u0131r\u0131mlarla kar\u015f\u0131 kar\u015f\u0131ya geliyor. <\/span><\/p>  <p><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\u0131karken, uzmanlar\u0131n \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. Fakat yaz\u0131m\u0131z\u0131n konusunu \u2018i\u015f\u00e7ilerin sigorta primlerinin eksik yat\u0131r\u0131lmas\u0131 halinde i\u015f\u00e7inin hakl\u0131 nedenle feshi\u2019 oldu\u011fundan yaz\u0131m\u0131zda daha \u00e7ok i\u015f\u00e7ilerin ba\u015fvurabilecekleri hukuki yollardan bahsedece\u011fiz. 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\u00fczenlendi.<\/span><\/p>  <p><span class=\"large\">Maddede say\u0131lan haller s\u0131n\u0131rl\u0131 say\u0131da de\u011fil ve bu nedenle k\u0131s\u0131tlay\u0131c\u0131l\u0131k te\u015fkil etmez. Dolay\u0131s\u0131yla, s\u0131n\u0131rl\u0131 say\u0131 ilkesinin uygulanmad\u0131\u011f\u0131n\u0131 g\u00f6z \u00f6n\u00fcnde bulundurursak, sigorta primlerinin eksik yat\u0131r\u0131lmas\u0131n\u0131n, 4857 Say\u0131l\u0131 \u0130\u015f Kanunu\u2019nun 24. maddesinin; \u2018ahlak ve iyi niyet kurallar\u0131na ayk\u0131r\u0131l\u0131k\u2019 ba\u015fl\u0131\u011f\u0131 alt\u0131nda de\u011ferlendirmemiz m\u00fcmk\u00fcn. Yarg\u0131tay\u2019\u0131n ilke haline gelmi\u015f kararlar\u0131nda da i\u015fverenlerin, i\u015f\u00e7ilerinin sigorta primlerini ger\u00e7ek \u00fccretleri \u00fczerinden yat\u0131rmamas\u0131n\u0131n, i\u015f\u00e7ilere hakl\u0131 nedenle derhal fesih hakk\u0131 verdi\u011fi tart\u0131\u015fmas\u0131z bir \u015fekilde kabul ediliyor. Zira, Yarg\u0131tay 9. Hukuk Dairesi de 07.01.2019 tarihli karar\u0131nda; \u2018kazanc\u0131 d\u00fc\u015f\u00fck g\u00f6sterilen i\u015f\u00e7inin i\u015f s\u00f6zle\u015fmesini, hakl\u0131 nedenle derhal feshetme hakk\u0131n\u0131n oldu\u011funu ve eksik kalan sigorta primlerinin; i\u015fveren taraf\u0131ndan \u00f6denmesi gerekti\u011fini\u2019 kabul etti. Ayr\u0131ca i\u015f\u00e7inin k\u0131dem tazminat\u0131na da hak kazand\u0131\u011f\u0131na karar verdi. Yarg\u0131tay\u2019\u0131n verdi\u011fi bozma kararlar\u0131n\u0131n bir k\u0131sm\u0131nda ise yine 4857 Say\u0131l\u0131 \u0130\u015f Kanunu\u2019nun 24. maddesinde say\u0131lan, \u2018\u00fccret \u00f6deme borcunun yerine getirilmemesi\u2019 kapsam\u0131nda, \u00fccret kelimesi geni\u015f anlamda yorumland\u0131 ve sigorta primlerinin eksik \u00f6denmesi yine hakl\u0131 nedenle fesih sebebi say\u0131ld\u0131.<\/span><\/p>  <p><span class=\"large\">Sonu\u00e7 olarak, sigorta primlerinin eksik yat\u0131r\u0131lmas\u0131 her iki g\u00f6r\u00fc\u015f\u00fc de ele alacak olursak, hakl\u0131 sebeple fesih nedeni say\u0131l\u0131yor ve k\u0131dem tazminat\u0131na hak kazand\u0131r\u0131yor. Ancak i\u015f\u00e7inin, i\u015f s\u00f6zle\u015fmesini feshetmesinden kaynakl\u0131; ihbar tazminat\u0131 hakk\u0131 do\u011fmayacak. 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. Zira, hizmet tespit davalar\u0131n\u0131n; be\u015f y\u0131ll\u0131k hak d\u00fc\u015f\u00fcr\u00fcc\u00fc s\u00fcresi var.<\/span><\/p>  <p><span class=\"large\">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. Bu nedenle \u00f6ncelikle; sigorta primlerinin eksik yat\u0131r\u0131ld\u0131\u011f\u0131n\u0131 fark eden i\u015f\u00e7i; \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 olarak hizmet veren Alo 170 \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bilgi Hatt\u0131\u2019na ula\u015farak durumu bildirmeli. Bilinmelidir ki Alo 170\u2019e yap\u0131lan ba\u015fvurular ile yap\u0131lan tespitler, yaln\u0131zca tespitin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren bir y\u0131l geriye do\u011fru i\u015fletilebiliyor. Daha eski d\u00f6nemlere ait yap\u0131lmak istenen tespitler ancak \u2018hizmet tespit davas\u0131\u2019 ile m\u00fcmk\u00fcn olabiliyor. Yarg\u0131tay kararlar\u0131nda da belirtildi\u011fi \u00fczere hizmet tespit davalar\u0131nda tan\u0131klar \u00f6nem arz ediyor.<\/span><\/p>  <p><span class=\"large\">Ancak tan\u0131klar\u0131n, hizmet tespit davas\u0131n\u0131 a\u00e7an i\u015f\u00e7i ile ayn\u0131 i\u015f yerinde ve ayn\u0131 \u00e7al\u0131\u015fma d\u00f6nemi i\u00e7inde \u00e7al\u0131\u015fmas\u0131 gerekiyor. Bu t\u00fcr tan\u0131klara \u2018hizmet tespit davas\u0131 bordro tan\u0131klar\u0131\u2019 deniliyor. Bunun d\u0131\u015f\u0131nda, SGK i\u015f yeri 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\u0131yor. Dava sonucundaki karar\u0131n neticesi, i\u015f\u00e7i lehine olursa eksik sigorta primleri i\u015fverenden al\u0131narak SGK kay\u0131tlar\u0131 yeniden d\u00fczenlenip, i\u015fveren de bu kusurundan para cezas\u0131na \u00e7arpt\u0131r\u0131l\u0131yor.<\/span><\/p>  <p><span class=\"large\"><strong>SONU\u00c7<\/strong> <\/span><\/p>  <p><span class=\"large\">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\u00fcyor. 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><\/p>  <p><span class=\"large\">Ayn\u0131 zamanda da i\u015f\u00e7ileriyle aras\u0131ndaki g\u00fcven ili\u015fkisi zedelenecek ve prestij kayb\u0131na sebep olabilecek sonu\u00e7lar ortaya \u00e7\u0131karacak. Zira devletin de te\u015fkilatlar\u0131yla ve yapt\u0131r\u0131mlar\u0131yla, sigorta primlerinin d\u00fczenli olarak \u00f6denmesinin \u00f6nemi ortaya \u00e7\u0131k\u0131yor. Bu sebeplerle, i\u015fveren sigorta primlerini d\u00fczenli \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-primlerinin-eksik-odenmesi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"SGK primlerinin eksik \u00f6denmesi","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":1087,"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":20913,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":20814,"locale":"tr","category_id":73,"title":"SGK primlerinin eksik \u00f6denmesi","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\">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 Kanun\u2019u 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\u0131. Sigorta primlerinin d\u00fczenli \u00f6denmemesi halinde \u00e7al\u0131\u015fan ve devletin ma\u011fduriyeti do\u011fmakla birlikte, eksik prim \u00f6dendi\u011finin tespiti halinde i\u015fverenler de \u00e7ok ciddi yapt\u0131r\u0131mlarla kar\u015f\u0131 kar\u015f\u0131ya geliyor. <\/span><\/p>  <p><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\u0131karken, uzmanlar\u0131n \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. Fakat yaz\u0131m\u0131z\u0131n konusunu \u2018i\u015f\u00e7ilerin sigorta primlerinin eksik yat\u0131r\u0131lmas\u0131 halinde i\u015f\u00e7inin hakl\u0131 nedenle feshi\u2019 oldu\u011fundan yaz\u0131m\u0131zda daha \u00e7ok i\u015f\u00e7ilerin ba\u015fvurabilecekleri hukuki yollardan bahsedece\u011fiz. 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\u00fczenlendi.<\/span><\/p>  <p><span class=\"large\">Maddede say\u0131lan haller s\u0131n\u0131rl\u0131 say\u0131da de\u011fil ve bu nedenle k\u0131s\u0131tlay\u0131c\u0131l\u0131k te\u015fkil etmez. Dolay\u0131s\u0131yla, s\u0131n\u0131rl\u0131 say\u0131 ilkesinin uygulanmad\u0131\u011f\u0131n\u0131 g\u00f6z \u00f6n\u00fcnde bulundurursak, sigorta primlerinin eksik yat\u0131r\u0131lmas\u0131n\u0131n, 4857 Say\u0131l\u0131 \u0130\u015f Kanunu\u2019nun 24. maddesinin; \u2018ahlak ve iyi niyet kurallar\u0131na ayk\u0131r\u0131l\u0131k\u2019 ba\u015fl\u0131\u011f\u0131 alt\u0131nda de\u011ferlendirmemiz m\u00fcmk\u00fcn. Yarg\u0131tay\u2019\u0131n ilke haline gelmi\u015f kararlar\u0131nda da i\u015fverenlerin, i\u015f\u00e7ilerinin sigorta primlerini ger\u00e7ek \u00fccretleri \u00fczerinden yat\u0131rmamas\u0131n\u0131n, i\u015f\u00e7ilere hakl\u0131 nedenle derhal fesih hakk\u0131 verdi\u011fi tart\u0131\u015fmas\u0131z bir \u015fekilde kabul ediliyor. Zira, Yarg\u0131tay 9. Hukuk Dairesi de 07.01.2019 tarihli karar\u0131nda; \u2018kazanc\u0131 d\u00fc\u015f\u00fck g\u00f6sterilen i\u015f\u00e7inin i\u015f s\u00f6zle\u015fmesini, hakl\u0131 nedenle derhal feshetme hakk\u0131n\u0131n oldu\u011funu ve eksik kalan sigorta primlerinin; i\u015fveren taraf\u0131ndan \u00f6denmesi gerekti\u011fini\u2019 kabul etti. Ayr\u0131ca i\u015f\u00e7inin k\u0131dem tazminat\u0131na da hak kazand\u0131\u011f\u0131na karar verdi. Yarg\u0131tay\u2019\u0131n verdi\u011fi bozma kararlar\u0131n\u0131n bir k\u0131sm\u0131nda ise yine 4857 Say\u0131l\u0131 \u0130\u015f Kanunu\u2019nun 24. maddesinde say\u0131lan, \u2018\u00fccret \u00f6deme borcunun yerine getirilmemesi\u2019 kapsam\u0131nda, \u00fccret kelimesi geni\u015f anlamda yorumland\u0131 ve sigorta primlerinin eksik \u00f6denmesi yine hakl\u0131 nedenle fesih sebebi say\u0131ld\u0131.<\/span><\/p>  <p><span class=\"large\">Sonu\u00e7 olarak, sigorta primlerinin eksik yat\u0131r\u0131lmas\u0131 her iki g\u00f6r\u00fc\u015f\u00fc de ele alacak olursak, hakl\u0131 sebeple fesih nedeni say\u0131l\u0131yor ve k\u0131dem tazminat\u0131na hak kazand\u0131r\u0131yor. Ancak i\u015f\u00e7inin, i\u015f s\u00f6zle\u015fmesini feshetmesinden kaynakl\u0131; ihbar tazminat\u0131 hakk\u0131 do\u011fmayacak. 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. Zira, hizmet tespit davalar\u0131n\u0131n; be\u015f y\u0131ll\u0131k hak d\u00fc\u015f\u00fcr\u00fcc\u00fc s\u00fcresi var.<\/span><\/p>  <p><span class=\"large\">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. Bu nedenle \u00f6ncelikle; sigorta primlerinin eksik yat\u0131r\u0131ld\u0131\u011f\u0131n\u0131 fark eden i\u015f\u00e7i; \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 olarak hizmet veren Alo 170 \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bilgi Hatt\u0131\u2019na ula\u015farak durumu bildirmeli. Bilinmelidir ki Alo 170\u2019e yap\u0131lan ba\u015fvurular ile yap\u0131lan tespitler, yaln\u0131zca tespitin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren bir y\u0131l geriye do\u011fru i\u015fletilebiliyor. Daha eski d\u00f6nemlere ait yap\u0131lmak istenen tespitler ancak \u2018hizmet tespit davas\u0131\u2019 ile m\u00fcmk\u00fcn olabiliyor. Yarg\u0131tay kararlar\u0131nda da belirtildi\u011fi \u00fczere hizmet tespit davalar\u0131nda tan\u0131klar \u00f6nem arz ediyor.<\/span><\/p>  <p><span class=\"large\">Ancak tan\u0131klar\u0131n, hizmet tespit davas\u0131n\u0131 a\u00e7an i\u015f\u00e7i ile ayn\u0131 i\u015f yerinde ve ayn\u0131 \u00e7al\u0131\u015fma d\u00f6nemi i\u00e7inde \u00e7al\u0131\u015fmas\u0131 gerekiyor. Bu t\u00fcr tan\u0131klara \u2018hizmet tespit davas\u0131 bordro tan\u0131klar\u0131\u2019 deniliyor. Bunun d\u0131\u015f\u0131nda, SGK i\u015f yeri 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\u0131yor. Dava sonucundaki karar\u0131n neticesi, i\u015f\u00e7i lehine olursa eksik sigorta primleri i\u015fverenden al\u0131narak SGK kay\u0131tlar\u0131 yeniden d\u00fczenlenip, i\u015fveren de bu kusurundan para cezas\u0131na \u00e7arpt\u0131r\u0131l\u0131yor.<\/span><\/p>  <p><span class=\"large\"><strong>SONU\u00c7<\/strong> <\/span><\/p>  <p><span class=\"large\">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\u00fcyor. 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><\/p>  <p><span class=\"large\">Ayn\u0131 zamanda da i\u015f\u00e7ileriyle aras\u0131ndaki g\u00fcven ili\u015fkisi zedelenecek ve prestij kayb\u0131na sebep olabilecek sonu\u00e7lar ortaya \u00e7\u0131karacak. Zira devletin de te\u015fkilatlar\u0131yla ve yapt\u0131r\u0131mlar\u0131yla, sigorta primlerinin d\u00fczenli olarak \u00f6denmesinin \u00f6nemi ortaya \u00e7\u0131k\u0131yor. Bu sebeplerle, i\u015fveren sigorta primlerini d\u00fczenli \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-primlerinin-eksik-odenmesi","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 primlerinin eksik \u00f6denmesi","meta_description":"Av. Muhammet Aksan","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1087,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}