{"status":true,"post":{"id":16058,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:03:42","created_at":"2017-03-05T21:00:00.000000Z","updated_at":"2022-10-21T07:03:42.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":16058,"is_featured":0,"title":"Yeni torba ile i\u015fyeri sahiplerinin y\u00fcz\u00fc g\u00fclecek","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\">Yeni Torba (Vergi Usul Kanunu ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair) Kanun Tasar\u0131s\u0131 TBMM\u2019de. Tasar\u0131n\u0131n bu \u015fekliyle yasala\u015fmas\u0131 halinde sosyal g\u00fcvenlik uygulamalar\u0131nda \u00f6nemli de\u011fi\u015fiklikler olacak. <\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu tasar\u0131da Ba\u011f-Kur (4\/1-b) sigortal\u0131lar\u0131n\u0131n olas\u0131 ekonomik kay\u0131plar\u0131n\u0131 telafi etmek amac\u0131yla Esnaf Ahilik Sand\u0131\u011f\u0131 kurulmas\u0131, Aile ve Sosyal Politikalar Bakanl\u0131\u011f\u0131 ile sosyal yard\u0131mla\u015fma ve dayan\u0131\u015fma vak\u0131flar\u0131 taraf\u0131ndan koordineli olarak yap\u0131lan gelir testi i\u015flemlerinin Sosyal G\u00fcvenlik Kurumu\u2019na devredilmesi, i\u015fsizlik \u00f6dene\u011fi \u00f6deme tarihinin, \u00f6deme yap\u0131lacak d\u00f6nemi izleyen ay\u0131n be\u015finci g\u00fcn\u00fc olarak d\u00fczenlenmesi, \u00fc\u00e7 kategoride uygulanan genel sa\u011fl\u0131k sigortas\u0131 prim oran\u0131n\u0131n tek kategoriye indirilmesi, genel sa\u011fl\u0131k sigortal\u0131lar\u0131n\u0131n prim oranlar\u0131n\u0131n prime esas kazanc\u0131n y\u00fczde 3\u2019\u00fc olarak belirlenmesi yer al\u0131yor. Tasar\u0131da ayr\u0131ca T\u00fcrkiye\u2019de ikamet etmeyen ve T\u00fcrk vatanda\u015f\u0131 olmayan aile fertlerinin T\u00fcrkiye\u2019de bulunduklar\u0131 s\u00fcrelerde genel sa\u011fl\u0131k sigortal\u0131s\u0131 say\u0131lmas\u0131, genel sa\u011fl\u0131k sigortas\u0131 prim bor\u00e7lar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131 gibi \u00e7e\u015fitli d\u00fczenlemeler bulunuyor. <\/span><\/p>  <p><span class=\"large\"><strong>SGK TE\u015eV\u0130KLER\u0130N\u0130N YAPTIRIMI<\/strong><\/span><\/p>  <p><span class=\"large\">Torba Kanun Tasar\u0131s\u0131\u2019nda dikkat \u00e7ekici d\u00fczenlemelerden biri, sahte ve ka\u00e7ak sigortal\u0131 \u00e7al\u0131\u015ft\u0131rma yapt\u0131r\u0131m\u0131n\u0131n hafifletilmesidir. Tasar\u0131 ile gerek mahkeme karar\u0131yla gerekse yap\u0131lan kontrol ve denetimlerde \u00e7al\u0131\u015fanlar\u0131n\u0131 sigortal\u0131 olarak bildirmeyen veya bildirilen ki\u015filerin fiilen \u00e7al\u0131\u015fmad\u0131\u011f\u0131 tespit edilen i\u015fletmelere 1 y\u0131l s\u00fcreyle SGK te\u015fviklerinden yararlanamamayapt\u0131r\u0131m\u0131 daha adil ve uygulanabilir hale getiriliyor. Belirtilen fiiller nedeniyle uygulanan idari para cezalar\u0131 ise aynen devam edecek.<\/span><\/p>  <p><span class=\"large\"><strong>ESNAF AH\u0130L\u0130K SANDI\u011eI <\/strong><\/span><\/p>  <p><span class=\"large\">\u0130\u015fsizlik Sigortas\u0131 Kanunu\u2019nda yap\u0131lacak de\u011fi\u015fiklikle Ba\u011f-Kur kapsam\u0131nda bulunan esnaf i\u00e7in \u201cEsnaf Ahilik Sand\u0131\u011f\u0131\u201d kuruluyor. Esnaf Ahilik Sand\u0131\u011f\u0131, b\u00fct\u00e7e kapsam\u0131 d\u0131\u015f\u0131nda olup gelirlerinden vergi kesintileri hari\u00e7 hi\u00e7bir \u015fekilde kesinti yap\u0131lamayacak. Gelirleri genel b\u00fct\u00e7eye gelir kaydedilmeyecek.<\/span><\/p>  <p><span class=\"large\">\u0130ste\u011fe ba\u011fl\u0131 sigortal\u0131lar, At Yar\u0131\u015flar\u0131 Hakk\u0131nda Kanuna tabi jokey ve antren\u00f6rler, k\u00f6y ve mahalle muhtarlar\u0131 ile tar\u0131msal faaliyette bulunanlar hari\u00e7 olmak \u00fczere; t\u00fcm Ba\u011f-Kurlular (4\/1-b) Esnaf Ahilik Sand\u0131\u011f\u0131 kapsam\u0131nda olacak. Sand\u0131k sigortas\u0131 zorunlu olacak.<\/span><\/p>  <p><span class=\"large\"><strong>SANDI\u011eA YAPILACAK \u00d6DEMELER<\/strong><\/span><\/p>  <p><span class=\"large\">Esnaf Ahilik Sand\u0131\u011f\u0131 primi sigortal\u0131n\u0131n SGK prime esas g\u00fcnl\u00fck kazan\u00e7lar\u0131ndan,<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Y\u00fczde 2 sigortal\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Y\u00fczde 1 devlet pay\u0131 olarak al\u0131nacak.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Sigortal\u0131l\u0131k durumunun sona ermesi halinde, kesilen Esnaf Ahilik Sand\u0131\u011f\u0131 primleri ile devlet pay\u0131 iade edilmeyecek. Primler, kazanc\u0131n tespitinde gider olarak kabul edilecek.<\/span><\/p>  <p><span class=\"large\">Primlerin toplanmas\u0131ndan, sigortal\u0131 baz\u0131nda kay\u0131tlar\u0131n tutulmas\u0131ndan, gecikme cezas\u0131 ile gecikme zamm\u0131n\u0131n Esnaf Ahilik Sand\u0131\u011f\u0131\u2019na aktar\u0131lmas\u0131n-dan, teminat ve hak edi\u015flerin prim borcuna kar\u015f\u0131l\u0131k tutulma-s\u0131ndan ve yersiz olarak al\u0131nan primlerin iadesinden Sosyal G\u00fcvenlik Kurumu sorumlu olacak. Esnaf \u00f6zetle sand\u0131\u011fa her ay yakla\u015f\u0131k 35 TL prim \u00f6deyecek. Devlet de bunun yar\u0131s\u0131 oran\u0131nda katk\u0131 sa\u011flayacak.<\/span><\/p>  <p><span class=\"large\"><strong>300 G\u00dcN \u0130\u015eS\u0130ZL\u0130K MAA\u015eI<\/strong><\/span><\/p>  <p><span class=\"large\">Esnaf Ahilik Sand\u0131\u011f\u0131 sigortal\u0131lar\u0131na, sigortal\u0131l\u0131\u011f\u0131n sona ermesinden \u00f6nceki 120 g\u00fcn devaml\u0131 \u00e7al\u0131\u015fm\u0131\u015f olanlardan son 3 y\u0131l i\u00e7inde;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">600 g\u00fcn faaliyetini s\u00fcrd\u00fcren ve prim \u00f6deyene 180 g\u00fcn,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">900 g\u00fcn faaliyetini s\u00fcrd\u00fcren ve prim \u00f6deyene 240 g\u00fcn,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">1080 g\u00fcn faaliyetini s\u00fcrd\u00fcren ve prim \u00f6deyene 300 g\u00fcn s\u00fcreyle Esnaf Ahilik Sand\u0131\u011f\u0131 \u00f6dene\u011fi verilecek. Sand\u0131k kapsam\u0131nda verilecek i\u015fsizlik \u00f6dene\u011fi miktar\u0131 SGK prime esas kazan\u00e7lar\u0131n\u0131n y\u00fczde 40\u2019\u0131 kadar olacak.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>Sorular\u0131n\u0131z i\u00e7in:<\/strong> <\/span><\/p>  \t\t\t\t","slug":"yeni-torba-ile-isyeri-sahiplerinin-yuzu-gulecek","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yeni torba ile i\u015fyeri sahiplerinin y\u00fcz\u00fc g\u00fclecek","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":88,"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":16157,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":16058,"locale":"tr","category_id":73,"title":"Yeni torba ile i\u015fyeri sahiplerinin y\u00fcz\u00fc g\u00fclecek","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\">Yeni Torba (Vergi Usul Kanunu ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair) Kanun Tasar\u0131s\u0131 TBMM\u2019de. Tasar\u0131n\u0131n bu \u015fekliyle yasala\u015fmas\u0131 halinde sosyal g\u00fcvenlik uygulamalar\u0131nda \u00f6nemli de\u011fi\u015fiklikler olacak. <\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu tasar\u0131da Ba\u011f-Kur (4\/1-b) sigortal\u0131lar\u0131n\u0131n olas\u0131 ekonomik kay\u0131plar\u0131n\u0131 telafi etmek amac\u0131yla Esnaf Ahilik Sand\u0131\u011f\u0131 kurulmas\u0131, Aile ve Sosyal Politikalar Bakanl\u0131\u011f\u0131 ile sosyal yard\u0131mla\u015fma ve dayan\u0131\u015fma vak\u0131flar\u0131 taraf\u0131ndan koordineli olarak yap\u0131lan gelir testi i\u015flemlerinin Sosyal G\u00fcvenlik Kurumu\u2019na devredilmesi, i\u015fsizlik \u00f6dene\u011fi \u00f6deme tarihinin, \u00f6deme yap\u0131lacak d\u00f6nemi izleyen ay\u0131n be\u015finci g\u00fcn\u00fc olarak d\u00fczenlenmesi, \u00fc\u00e7 kategoride uygulanan genel sa\u011fl\u0131k sigortas\u0131 prim oran\u0131n\u0131n tek kategoriye indirilmesi, genel sa\u011fl\u0131k sigortal\u0131lar\u0131n\u0131n prim oranlar\u0131n\u0131n prime esas kazanc\u0131n y\u00fczde 3\u2019\u00fc olarak belirlenmesi yer al\u0131yor. Tasar\u0131da ayr\u0131ca T\u00fcrkiye\u2019de ikamet etmeyen ve T\u00fcrk vatanda\u015f\u0131 olmayan aile fertlerinin T\u00fcrkiye\u2019de bulunduklar\u0131 s\u00fcrelerde genel sa\u011fl\u0131k sigortal\u0131s\u0131 say\u0131lmas\u0131, genel sa\u011fl\u0131k sigortas\u0131 prim bor\u00e7lar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131 gibi \u00e7e\u015fitli d\u00fczenlemeler bulunuyor. <\/span><\/p>  <p><span class=\"large\"><strong>SGK TE\u015eV\u0130KLER\u0130N\u0130N YAPTIRIMI<\/strong><\/span><\/p>  <p><span class=\"large\">Torba Kanun Tasar\u0131s\u0131\u2019nda dikkat \u00e7ekici d\u00fczenlemelerden biri, sahte ve ka\u00e7ak sigortal\u0131 \u00e7al\u0131\u015ft\u0131rma yapt\u0131r\u0131m\u0131n\u0131n hafifletilmesidir. Tasar\u0131 ile gerek mahkeme karar\u0131yla gerekse yap\u0131lan kontrol ve denetimlerde \u00e7al\u0131\u015fanlar\u0131n\u0131 sigortal\u0131 olarak bildirmeyen veya bildirilen ki\u015filerin fiilen \u00e7al\u0131\u015fmad\u0131\u011f\u0131 tespit edilen i\u015fletmelere 1 y\u0131l s\u00fcreyle SGK te\u015fviklerinden yararlanamamayapt\u0131r\u0131m\u0131 daha adil ve uygulanabilir hale getiriliyor. Belirtilen fiiller nedeniyle uygulanan idari para cezalar\u0131 ise aynen devam edecek.<\/span><\/p>  <p><span class=\"large\"><strong>ESNAF AH\u0130L\u0130K SANDI\u011eI <\/strong><\/span><\/p>  <p><span class=\"large\">\u0130\u015fsizlik Sigortas\u0131 Kanunu\u2019nda yap\u0131lacak de\u011fi\u015fiklikle Ba\u011f-Kur kapsam\u0131nda bulunan esnaf i\u00e7in \u201cEsnaf Ahilik Sand\u0131\u011f\u0131\u201d kuruluyor. Esnaf Ahilik Sand\u0131\u011f\u0131, b\u00fct\u00e7e kapsam\u0131 d\u0131\u015f\u0131nda olup gelirlerinden vergi kesintileri hari\u00e7 hi\u00e7bir \u015fekilde kesinti yap\u0131lamayacak. Gelirleri genel b\u00fct\u00e7eye gelir kaydedilmeyecek.<\/span><\/p>  <p><span class=\"large\">\u0130ste\u011fe ba\u011fl\u0131 sigortal\u0131lar, At Yar\u0131\u015flar\u0131 Hakk\u0131nda Kanuna tabi jokey ve antren\u00f6rler, k\u00f6y ve mahalle muhtarlar\u0131 ile tar\u0131msal faaliyette bulunanlar hari\u00e7 olmak \u00fczere; t\u00fcm Ba\u011f-Kurlular (4\/1-b) Esnaf Ahilik Sand\u0131\u011f\u0131 kapsam\u0131nda olacak. Sand\u0131k sigortas\u0131 zorunlu olacak.<\/span><\/p>  <p><span class=\"large\"><strong>SANDI\u011eA YAPILACAK \u00d6DEMELER<\/strong><\/span><\/p>  <p><span class=\"large\">Esnaf Ahilik Sand\u0131\u011f\u0131 primi sigortal\u0131n\u0131n SGK prime esas g\u00fcnl\u00fck kazan\u00e7lar\u0131ndan,<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Y\u00fczde 2 sigortal\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Y\u00fczde 1 devlet pay\u0131 olarak al\u0131nacak.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Sigortal\u0131l\u0131k durumunun sona ermesi halinde, kesilen Esnaf Ahilik Sand\u0131\u011f\u0131 primleri ile devlet pay\u0131 iade edilmeyecek. Primler, kazanc\u0131n tespitinde gider olarak kabul edilecek.<\/span><\/p>  <p><span class=\"large\">Primlerin toplanmas\u0131ndan, sigortal\u0131 baz\u0131nda kay\u0131tlar\u0131n tutulmas\u0131ndan, gecikme cezas\u0131 ile gecikme zamm\u0131n\u0131n Esnaf Ahilik Sand\u0131\u011f\u0131\u2019na aktar\u0131lmas\u0131n-dan, teminat ve hak edi\u015flerin prim borcuna kar\u015f\u0131l\u0131k tutulma-s\u0131ndan ve yersiz olarak al\u0131nan primlerin iadesinden Sosyal G\u00fcvenlik Kurumu sorumlu olacak. Esnaf \u00f6zetle sand\u0131\u011fa her ay yakla\u015f\u0131k 35 TL prim \u00f6deyecek. Devlet de bunun yar\u0131s\u0131 oran\u0131nda katk\u0131 sa\u011flayacak.<\/span><\/p>  <p><span class=\"large\"><strong>300 G\u00dcN \u0130\u015eS\u0130ZL\u0130K MAA\u015eI<\/strong><\/span><\/p>  <p><span class=\"large\">Esnaf Ahilik Sand\u0131\u011f\u0131 sigortal\u0131lar\u0131na, sigortal\u0131l\u0131\u011f\u0131n sona ermesinden \u00f6nceki 120 g\u00fcn devaml\u0131 \u00e7al\u0131\u015fm\u0131\u015f olanlardan son 3 y\u0131l i\u00e7inde;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">600 g\u00fcn faaliyetini s\u00fcrd\u00fcren ve prim \u00f6deyene 180 g\u00fcn,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">900 g\u00fcn faaliyetini s\u00fcrd\u00fcren ve prim \u00f6deyene 240 g\u00fcn,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">1080 g\u00fcn faaliyetini s\u00fcrd\u00fcren ve prim \u00f6deyene 300 g\u00fcn s\u00fcreyle Esnaf Ahilik Sand\u0131\u011f\u0131 \u00f6dene\u011fi verilecek. Sand\u0131k kapsam\u0131nda verilecek i\u015fsizlik \u00f6dene\u011fi miktar\u0131 SGK prime esas kazan\u00e7lar\u0131n\u0131n y\u00fczde 40\u2019\u0131 kadar olacak.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>Sorular\u0131n\u0131z i\u00e7in:<\/strong> <\/span><\/p>  \t\t\t\t","slug":"yeni-torba-ile-isyeri-sahiplerinin-yuzu-gulecek","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":"Yeni torba ile i\u015fyeri sahiplerinin y\u00fcz\u00fc g\u00fclecek","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":88,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}