{"status":true,"post":{"id":14440,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:47:25","created_at":"2016-08-14T21:00:00.000000Z","updated_at":"2022-10-21T06:47:25.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":14440,"is_featured":0,"title":"SGK\u2019dan bor\u00e7lular\u0131na \u00f6deme kolayl\u0131\u011f\u0131 ve af","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

Esnaf ve sanatkarlar ile gelir testi kapsam\u0131nda olanlar\u0131n SGK bor\u00e7lar\u0131 yeniden yap\u0131land\u0131r\u0131l\u0131yor. Yap\u0131land\u0131rma kanunuyla bor\u00e7lulara 18 takside kadar \u00f6deme kolayl\u0131\u011f\u0131 sunulurken gecikme cezas\u0131 ve gecikme zamm\u0131 faizi de silinecek.<\/strong><\/span><\/p>

\u00d6zellikle esnaf ve sanatkarlar ile gelir testi kapsam\u0131nda olanlar\u0131n, daha \u00f6nceden bor\u00e7lar\u0131n\u0131 yap\u0131land\u0131rd\u0131\u011f\u0131 halde \u00f6deme imkan\u0131 olmayan, taksitlendirmesi bozulanlar ile di\u011fer bor\u00e7lular\u0131n rahatlat\u0131lmas\u0131, kurumun alacaklar\u0131n\u0131 tahsil etmesi, yat\u0131r\u0131mlar\u0131n ve istihdam\u0131n art\u0131r\u0131lmas\u0131, \u00fcretimin te\u015fvik edilmesi,<\/span><\/p>

Ar-Ge faaliyetlerinin desteklenmesi ve \u00fclkemizin cazip bir yat\u0131r\u0131m merkezi haline getirilmesi amac\u0131yla SGK bor\u00e7lar\u0131n\u0131n yap\u0131land\u0131r\u0131lmas\u0131 \u00f6ng\u00f6r\u00fcl\u00fcyor.<\/span><\/p>

HANG\u0130 BOR\u00c7LAR YAPILANDIRILACAK?<\/strong><\/span><\/p>

2016 Haziran ve \u00f6nceki aylara ili\u015fkin olup yap\u0131land\u0131rma kanununun yay\u0131mland\u0131\u011f\u0131 tarihten \u00f6nce tahakkuk etti\u011fi halde \u00f6denmemi\u015f olan;<\/span><\/p>

\u00b7SGK sigorta primi, emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131\u011f\u0131, i\u015fsizlik sigortas\u0131 primi, sosyal g\u00fcvenlik destek primi,<\/span><\/p>

\u00b7Yap\u0131lan ba\u015fvuru tarihi itibar\u0131yla ilgili mevzuat\u0131na g\u00f6re \u00f6denmesi imk\u00e2n\u0131 ortadan kalkmam\u0131\u015f iste\u011fe ba\u011fl\u0131 sigorta primi ve topluluk sigortas\u0131 primi,<\/span><\/p>

\u00b7SGK taraf\u0131ndan ilgili kanunlar\u0131 gere\u011fince takip edilen damga vergisi, \u00f6zel i\u015flem vergisi ve e\u011fitime katk\u0131 pay\u0131,<\/span><\/p>

\u00b7Belirtilen tarihe kadar (bu tarih d\u00e2hil) bitirilmi\u015f \u00f6zel nitelikteki in\u015faatlar ile ihale konusu i\u015flere ili\u015fkin olup \u00f6nce kurumca resen tahakkuk ettirilerek i\u015fverene tebli\u011f edildi\u011fi halde \u00f6denmemi\u015f olan; \u00f6zel nitelikteki in\u015faatlar ile ihale konusu i\u015flere ili\u015fkin yap\u0131lan \u00f6n de\u011ferlendirme, ara\u015ft\u0131rma veya tespitler sonucunda bulunan eksik i\u015f\u00e7ilik tutar\u0131 \u00fczerinden hesaplanan sigorta primi,<\/span><\/p>

\u00b7Genel sa\u011fl\u0131k sigortas\u0131 primi,<\/span><\/p>

\u00b7Emeklilik veya ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 al\u0131rken kamu kurum ve kurulu\u015flar\u0131na ait i\u015fyerlerinde \u00e7al\u0131\u015fmalar\u0131 nedeniyle ayl\u0131klar\u0131 kesilmesi gerekenlere yersiz olarak \u00f6dendi\u011fi tespit edilen ayl\u0131klara ili\u015fkin bor\u00e7lar yap\u0131land\u0131r\u0131lacak.<\/span><\/p>

Di\u011fer yandan; kanunda, i\u015f kazas\u0131 ve meslek hastal\u0131klar\u0131ndan kaynaklanan SGK\u2019n\u0131n r\u00fcc\u00fb davalar\u0131 nedeniyle olu\u015fan bor\u00e7lara y\u00f6nelik hen\u00fcz bir h\u00fck\u00fcm bulunmuyor.<\/span><\/p>

NASIL YAPILANDIRILACAK?<\/strong><\/span><\/p>

SGK alacaklar\u0131n\u0131n as\u0131llar\u0131ndan vazge\u00e7miyor. Alacaklar, Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak yeni tutarlar\u0131 taksitlendirme kolayl\u0131\u011f\u0131 ile birlikte tahsil edilecek. Bu alacaklara uygulad\u0131\u011f\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 faizini <\/span>tamamen silecek.<\/span><\/p>

TAKS\u0130TLEND\u0130RME KOLAYLI\u011eI VAR MI?<\/strong><\/span><\/p>

SGK\u2019ya ba\u011fl\u0131 tahsil dairelerine \u00f6denecek tutarlar\u0131n ilk taksitinin, kanunun yay\u0131mland\u0131\u011f\u0131 tarihi izleyen d\u00f6rd\u00fcnc\u00fc aydan ba\u015flamak \u00fczere iki\u015fer ayl\u0131k d\u00f6nemler halinde azami 18 e\u015fit taksitte \u00f6denmesi gerekir.<\/span><\/p>

S<\/span>GK taraf\u0131ndan hesaplanan bor\u00e7 tutar\u0131n\u0131n; ilk taksit \u00f6deme s\u00fcresi i\u00e7erisinde tamamen \u00f6denmesi halinde, bu tutara kanunun yay\u0131mland\u0131\u011f\u0131 tarihten \u00f6deme tarihine kadar ge\u00e7en s\u00fcre i\u00e7in herhangi bir faiz al\u0131nmayacak.<\/span><\/p>

Taksitle \u00f6denmek istenmesi durumunda, bor\u00e7lular\u0131n ba\u015fvuru s\u0131ras\u0131nda 6, 9, 12 veya 18 e\u015fit taksitte \u00f6deme se\u00e7eneklerinden birini tercih etmeleri \u015fart.<\/span><\/p>

Taksitle yap\u0131lacak \u00f6demelerde ilgili maddelere g\u00f6re belirlenen tutar;<\/span><\/p>

1) 6 e\u015fit taksit i\u00e7in (1.045)<\/span><\/p>

2) 9 e\u015fit taksit i\u00e7in (1.083)<\/span><\/p>

3) 12 e\u015fit taksit i\u00e7in (1.105)<\/span><\/p>

4) 18 e\u015fit taksit i\u00e7in (1.15) katsay\u0131s\u0131 ile \u00e7arp\u0131l\u0131r. Bulunan tutar taksit say\u0131s\u0131na b\u00f6l\u00fcnmek suretiyle iki\u015fer ayl\u0131k d\u00f6nemler halinde \u00f6denecek taksit tutar\u0131 hesaplan\u0131r. Ba\u015fvuruda bulunan bor\u00e7lulara tercih ettikleri taksit s\u00fcresine uygun \u00f6deme plan\u0131 verilecek.<\/span><\/p>

HANG\u0130 BOR\u00c7LAR NASIL AFFED\u0130LECEK?<\/strong><\/span><\/p>

Genel olarak SGK alacaklar\u0131n\u0131 yap\u0131land\u0131r\u0131rken tahsil masraflar\u0131 bor\u00e7tan fazla olan c\u00fcz\u2019i miktardaki baz\u0131 alacaklar\u0131n\u0131 a\u015fa\u011f\u0131daki \u015fartlarla tamamen siler. Silinecek bor\u00e7lar\u0131n kapat\u0131lm\u0131\u015f i\u015fyerlerine ait ve \u00f6deme s\u00fcresinin de 31 Aral\u0131k 2014 veya \u00f6nceki bir tarihe ili\u015fkin olmas\u0131 gerekir. Buna g\u00f6re SGK;<\/span><\/p>

\u00b7SGK sigorta primi,<\/span><\/p>

\u00b7\u0130\u015fsizlik sigortas\u0131 primi,<\/span><\/p>

\u00b7Sosyal g\u00fcvenlik destek primi (SGDP),<\/span><\/p>

\u00b7\u0130dari para cezas\u0131<\/span><\/p>

As\u0131llar\u0131 toplam\u0131 50 TL\u2019yi a\u015fmayan alacaklar ile bu alacaklara ba\u011fl\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 gibi fer\u2019ilerinin ve asl\u0131 \u00f6denmi\u015f olan fer\u2019i alacaklardan tutar\u0131 100 TL\u2019yi a\u015fmayanlar\u0131n tahsilinden vazge\u00e7ecek.<\/span><\/p> \t\t\t\t","slug":"sgkdan-borclularina-odeme-kolayligi-ve-af","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"SGK\u2019dan bor\u00e7lular\u0131na \u00f6deme kolayl\u0131\u011f\u0131 ve af","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":110,"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":14539,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":14440,"locale":"tr","category_id":73,"title":"SGK\u2019dan bor\u00e7lular\u0131na \u00f6deme kolayl\u0131\u011f\u0131 ve af","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

Esnaf ve sanatkarlar ile gelir testi kapsam\u0131nda olanlar\u0131n SGK bor\u00e7lar\u0131 yeniden yap\u0131land\u0131r\u0131l\u0131yor. Yap\u0131land\u0131rma kanunuyla bor\u00e7lulara 18 takside kadar \u00f6deme kolayl\u0131\u011f\u0131 sunulurken gecikme cezas\u0131 ve gecikme zamm\u0131 faizi de silinecek.<\/strong><\/span><\/p>

\u00d6zellikle esnaf ve sanatkarlar ile gelir testi kapsam\u0131nda olanlar\u0131n, daha \u00f6nceden bor\u00e7lar\u0131n\u0131 yap\u0131land\u0131rd\u0131\u011f\u0131 halde \u00f6deme imkan\u0131 olmayan, taksitlendirmesi bozulanlar ile di\u011fer bor\u00e7lular\u0131n rahatlat\u0131lmas\u0131, kurumun alacaklar\u0131n\u0131 tahsil etmesi, yat\u0131r\u0131mlar\u0131n ve istihdam\u0131n art\u0131r\u0131lmas\u0131, \u00fcretimin te\u015fvik edilmesi,<\/span><\/p>

Ar-Ge faaliyetlerinin desteklenmesi ve \u00fclkemizin cazip bir yat\u0131r\u0131m merkezi haline getirilmesi amac\u0131yla SGK bor\u00e7lar\u0131n\u0131n yap\u0131land\u0131r\u0131lmas\u0131 \u00f6ng\u00f6r\u00fcl\u00fcyor.<\/span><\/p>

HANG\u0130 BOR\u00c7LAR YAPILANDIRILACAK?<\/strong><\/span><\/p>

2016 Haziran ve \u00f6nceki aylara ili\u015fkin olup yap\u0131land\u0131rma kanununun yay\u0131mland\u0131\u011f\u0131 tarihten \u00f6nce tahakkuk etti\u011fi halde \u00f6denmemi\u015f olan;<\/span><\/p>

\u00b7SGK sigorta primi, emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131\u011f\u0131, i\u015fsizlik sigortas\u0131 primi, sosyal g\u00fcvenlik destek primi,<\/span><\/p>

\u00b7Yap\u0131lan ba\u015fvuru tarihi itibar\u0131yla ilgili mevzuat\u0131na g\u00f6re \u00f6denmesi imk\u00e2n\u0131 ortadan kalkmam\u0131\u015f iste\u011fe ba\u011fl\u0131 sigorta primi ve topluluk sigortas\u0131 primi,<\/span><\/p>

\u00b7SGK taraf\u0131ndan ilgili kanunlar\u0131 gere\u011fince takip edilen damga vergisi, \u00f6zel i\u015flem vergisi ve e\u011fitime katk\u0131 pay\u0131,<\/span><\/p>

\u00b7Belirtilen tarihe kadar (bu tarih d\u00e2hil) bitirilmi\u015f \u00f6zel nitelikteki in\u015faatlar ile ihale konusu i\u015flere ili\u015fkin olup \u00f6nce kurumca resen tahakkuk ettirilerek i\u015fverene tebli\u011f edildi\u011fi halde \u00f6denmemi\u015f olan; \u00f6zel nitelikteki in\u015faatlar ile ihale konusu i\u015flere ili\u015fkin yap\u0131lan \u00f6n de\u011ferlendirme, ara\u015ft\u0131rma veya tespitler sonucunda bulunan eksik i\u015f\u00e7ilik tutar\u0131 \u00fczerinden hesaplanan sigorta primi,<\/span><\/p>

\u00b7Genel sa\u011fl\u0131k sigortas\u0131 primi,<\/span><\/p>

\u00b7Emeklilik veya ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 al\u0131rken kamu kurum ve kurulu\u015flar\u0131na ait i\u015fyerlerinde \u00e7al\u0131\u015fmalar\u0131 nedeniyle ayl\u0131klar\u0131 kesilmesi gerekenlere yersiz olarak \u00f6dendi\u011fi tespit edilen ayl\u0131klara ili\u015fkin bor\u00e7lar yap\u0131land\u0131r\u0131lacak.<\/span><\/p>

Di\u011fer yandan; kanunda, i\u015f kazas\u0131 ve meslek hastal\u0131klar\u0131ndan kaynaklanan SGK\u2019n\u0131n r\u00fcc\u00fb davalar\u0131 nedeniyle olu\u015fan bor\u00e7lara y\u00f6nelik hen\u00fcz bir h\u00fck\u00fcm bulunmuyor.<\/span><\/p>

NASIL YAPILANDIRILACAK?<\/strong><\/span><\/p>

SGK alacaklar\u0131n\u0131n as\u0131llar\u0131ndan vazge\u00e7miyor. Alacaklar, Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak yeni tutarlar\u0131 taksitlendirme kolayl\u0131\u011f\u0131 ile birlikte tahsil edilecek. Bu alacaklara uygulad\u0131\u011f\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 faizini <\/span>tamamen silecek.<\/span><\/p>

TAKS\u0130TLEND\u0130RME KOLAYLI\u011eI VAR MI?<\/strong><\/span><\/p>

SGK\u2019ya ba\u011fl\u0131 tahsil dairelerine \u00f6denecek tutarlar\u0131n ilk taksitinin, kanunun yay\u0131mland\u0131\u011f\u0131 tarihi izleyen d\u00f6rd\u00fcnc\u00fc aydan ba\u015flamak \u00fczere iki\u015fer ayl\u0131k d\u00f6nemler halinde azami 18 e\u015fit taksitte \u00f6denmesi gerekir.<\/span><\/p>

S<\/span>GK taraf\u0131ndan hesaplanan bor\u00e7 tutar\u0131n\u0131n; ilk taksit \u00f6deme s\u00fcresi i\u00e7erisinde tamamen \u00f6denmesi halinde, bu tutara kanunun yay\u0131mland\u0131\u011f\u0131 tarihten \u00f6deme tarihine kadar ge\u00e7en s\u00fcre i\u00e7in herhangi bir faiz al\u0131nmayacak.<\/span><\/p>

Taksitle \u00f6denmek istenmesi durumunda, bor\u00e7lular\u0131n ba\u015fvuru s\u0131ras\u0131nda 6, 9, 12 veya 18 e\u015fit taksitte \u00f6deme se\u00e7eneklerinden birini tercih etmeleri \u015fart.<\/span><\/p>

Taksitle yap\u0131lacak \u00f6demelerde ilgili maddelere g\u00f6re belirlenen tutar;<\/span><\/p>

1) 6 e\u015fit taksit i\u00e7in (1.045)<\/span><\/p>

2) 9 e\u015fit taksit i\u00e7in (1.083)<\/span><\/p>

3) 12 e\u015fit taksit i\u00e7in (1.105)<\/span><\/p>

4) 18 e\u015fit taksit i\u00e7in (1.15) katsay\u0131s\u0131 ile \u00e7arp\u0131l\u0131r. Bulunan tutar taksit say\u0131s\u0131na b\u00f6l\u00fcnmek suretiyle iki\u015fer ayl\u0131k d\u00f6nemler halinde \u00f6denecek taksit tutar\u0131 hesaplan\u0131r. Ba\u015fvuruda bulunan bor\u00e7lulara tercih ettikleri taksit s\u00fcresine uygun \u00f6deme plan\u0131 verilecek.<\/span><\/p>

HANG\u0130 BOR\u00c7LAR NASIL AFFED\u0130LECEK?<\/strong><\/span><\/p>

Genel olarak SGK alacaklar\u0131n\u0131 yap\u0131land\u0131r\u0131rken tahsil masraflar\u0131 bor\u00e7tan fazla olan c\u00fcz\u2019i miktardaki baz\u0131 alacaklar\u0131n\u0131 a\u015fa\u011f\u0131daki \u015fartlarla tamamen siler. Silinecek bor\u00e7lar\u0131n kapat\u0131lm\u0131\u015f i\u015fyerlerine ait ve \u00f6deme s\u00fcresinin de 31 Aral\u0131k 2014 veya \u00f6nceki bir tarihe ili\u015fkin olmas\u0131 gerekir. Buna g\u00f6re SGK;<\/span><\/p>

\u00b7SGK sigorta primi,<\/span><\/p>

\u00b7\u0130\u015fsizlik sigortas\u0131 primi,<\/span><\/p>

\u00b7Sosyal g\u00fcvenlik destek primi (SGDP),<\/span><\/p>

\u00b7\u0130dari para cezas\u0131<\/span><\/p>

As\u0131llar\u0131 toplam\u0131 50 TL\u2019yi a\u015fmayan alacaklar ile bu alacaklara ba\u011fl\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 gibi fer\u2019ilerinin ve asl\u0131 \u00f6denmi\u015f olan fer\u2019i alacaklardan tutar\u0131 100 TL\u2019yi a\u015fmayanlar\u0131n tahsilinden vazge\u00e7ecek.<\/span><\/p> \t\t\t\t","slug":"sgkdan-borclularina-odeme-kolayligi-ve-af","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\u2019dan bor\u00e7lular\u0131na \u00f6deme kolayl\u0131\u011f\u0131 ve af","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":110,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}