{"id":2470,"date":"2022-09-12T15:04:36","date_gmt":"2022-09-12T15:04:36","guid":{"rendered":"https:\/\/erkanpartners.com\/?p=2470"},"modified":"2022-09-12T15:12:28","modified_gmt":"2022-09-12T15:12:28","slug":"iscinin-ucretinin-bordroya-eksik-yansitilmasi","status":"publish","type":"post","link":"https:\/\/erkanpartners.com\/?p=2470","title":{"rendered":"\u0130\u015e\u00c7\u0130N\u0130N \u00dcCRET\u0130N\u0130N BORDROYA EKS\u0130K YANSITILMASI"},"content":{"rendered":"\t\t
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4857 say\u0131l\u0131 \u0130\u015f Kanunu ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu uyar\u0131nca i\u015fveren, i\u015f\u00e7i ile i\u015f s\u00f6zle\u015fmesinin yap\u0131lmas\u0131n\u0131n ard\u0131ndan en ge\u00e7 bir g\u00fcn sonra i\u015fe giri\u015f bildirgesini SGK\u2019ya sunmal\u0131d\u0131r. Ard\u0131ndan, en ge\u00e7 takip eden ay\u0131n\/d\u00f6nemin sonuna kadar i\u015fverenin,\u00a0br\u00fct \u00fccret \u00fczerinden hesaplanan sigorta primini \u00f6demesi gerekmektedir. T\u00fcm bunlar, i\u015fverenin asli y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcd\u00fcr. Bununla birlikte uygulamada kimi zaman i\u015fveren taraf\u0131ndan ilgili primlerin ya hi\u00e7 \u00f6denmedi\u011fi ya da maa\u015f\u0131n d\u00fc\u015f\u00fck olarak g\u00f6sterilip eksik \u00f6deme yap\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. \u00d6zellikle asgari \u00fccret art\u0131\u015flar\u0131ndan sonra i\u015fverenler SGK\u2019ya i\u015f\u00e7inin \u00fccretini d\u00fc\u015f\u00fckten g\u00f6sterip kalan tutar\u0131 da elden verebilmektedir. \u0130\u015f\u00e7inin, bu uygulama kar\u015f\u0131s\u0131nda haberdar olmamas\u0131 ya da i\u015fini kaybetme korkusu i\u00e7erisinde mevcut uygulamaya ses \u00e7\u0131karamamas\u0131 gibi hususlara g\u00fcnl\u00fck hayatta rastlanabilmektedir. An\u0131lan uygulama i\u015f\u00e7inin emekli maa\u015f\u0131n\u0131n yan\u0131nda \u0130\u015f Kanunu\u2019nun kendisine tan\u0131d\u0131\u011f\u0131 tazminatlar\u0131n miktar\u0131n\u0131 da olumsuz y\u00f6nde etkilemektedir. Ancak, mevcut uygulama kar\u015f\u0131s\u0131nda i\u015f\u00e7ilere a\u015fa\u011f\u0131da detayl\u0131ca anlataca\u011f\u0131m\u0131z haklar tan\u0131nm\u0131\u015ft\u0131r.<\/p>

1.\u00a0 \u00a0\u0130\u015e\u00c7\u0130N\u0130N HAKLARI<\/strong><\/h5>

\u0130\u015f\u00e7iler, ilk olarak bahsi ge\u00e7en uygulamay\u0131 ALO 170 \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bilgi hatt\u0131n\u0131 arayarak bildirebilmektedir. \u0130lgili durumdan haberdar olan kurum arama \u00fczerine denetim yapacakt\u0131r. Denetim sonucunda i\u015fverene ba\u015fta idari para cezas\u0131 olmak \u00fczere \u00e7e\u015fitli yapt\u0131r\u0131mlar uygulanabilecektir.<\/p>

\u0130kinci olarak, i\u015f\u00e7i, bu sebebe dayanarak i\u015f s\u00f6zle\u015fmesini hakl\u0131 nedenle feshedebilir. Ya\u015fanan s\u00f6z konusu durum, \u0130\u015f Kanunu madde 24\/2\u2019e g\u00f6re \u201cahlak ve iyi niyet kurallar\u0131na ayk\u0131r\u0131l\u0131k te\u015fkil eden bir durum\u201d<\/em> olarak nitelendirilebilece\u011finden, kanun uyar\u0131nca i\u015f\u00e7iye hakl\u0131 nedenle fesih imk\u00e2n\u0131 tan\u0131maktad\u0131r. Hakl\u0131 nedenle fesih durumunda da i\u015f\u00e7i, \u0130\u015f Kanunu\u2019nda i\u015f\u00e7i lehine d\u00fczenlenen tazminatlara hak kazanabilir. \u0130\u015f\u00e7i, uygulama neticesinde mahrum kald\u0131\u011f\u0131 alacaklar\u0131n\u0131 da i\u015fverenden talep etme hakk\u0131na sahiptir.<\/p>

Di\u011fer yandan i\u015f\u00e7i, mevcut uygulama i\u00e7in hizmet tespit davas\u0131 a\u00e7abilir, ancak a\u00e7\u0131lacak olan hizmet tespit davas\u0131 i\u00e7in 5 y\u0131ll\u0131k hak d\u00fc\u015f\u00fcr\u00fcc\u00fc s\u00fcre mevcuttur. \u0130lgili durumun mahkemeler nezdinde tespit edilmesi durumunda s\u00f6z konusu uygulama d\u00fczeltilip, i\u015f\u00e7inin ya\u015fam\u0131\u015f oldu\u011fu ma\u011fduriyet giderilecektir.<\/p>

2.\u00a0 \u00a0\u0130\u015eVEREN ALEYH\u0130NE DO\u011eACAK SONU\u00c7LARI<\/strong><\/h5>

\u0130lk olarak, mevcut durumun SGK taraf\u0131ndan tespit edilmesi \u00fczerine i\u015fveren, Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu 102\/I\/d maddesine ayk\u0131r\u0131 davranmas\u0131 sebebiyle idari yapt\u0131r\u0131mlara maruz kalabilecektir. Bu maddeye g\u00f6re; eksik bildirimin yap\u0131ld\u0131\u011f\u0131 her ay i\u00e7in i\u015fverene asgari \u00fccretin 2 kat\u0131 kadar idari para cezas\u0131 uygulanabilmektedir. \u0130lgili miktar, her bir ay i\u00e7in ayr\u0131 ayr\u0131 hesaplanaca\u011f\u0131ndan toplam miktar b\u00fcy\u00fck mebla\u011flara ula\u015fabilecektir. \u0130lgili idari para cezas\u0131na ek olarak SGK\u2019ya gecikme zamm\u0131 ve cezas\u0131 da \u00f6denecektir.<\/p>

3.\u00a0 \u00a0SONU\u00c7<\/strong><\/h5>

\u0130\u015f\u00e7inin \u00fccretinin bordroya eksik yans\u0131t\u0131lmas\u0131 uygulamada s\u0131k\u00e7a ya\u015fansa da bu uygulama i\u015f\u00e7i aleyhine ciddi sorunlar do\u011furabilece\u011fi gibi SGK\u2019ya da zarar vermektedir. T\u00fcm bunlar\u0131n yan\u0131nda i\u015fveren de b\u00fcy\u00fck bir risk alm\u0131\u015f olmaktad\u0131r. Mevcut uygulaman\u0131n ilgili kurumlarca tespit edilmesi \u00fczerine i\u015fverenin y\u00fckl\u00fc bir miktar idari para cezas\u0131n\u0131n yan\u0131nda gecikme zamm\u0131 ve cezas\u0131n\u0131 da SGK\u2019ya \u00f6denmesi \u015feklinde sonu\u00e7lar do\u011fabilmektedir.<\/p>

***<\/strong><\/p>

Konuyla ilgili her t\u00fcrl\u00fc sorunuz i\u00e7in ofisimizle ileti\u015fime ge\u00e7ebilirsiniz. Size yard\u0131mc\u0131 olmaktan memnuniyet duyar\u0131z.<\/strong><\/em><\/p>

Bu makalenin t\u00fcm haklar\u0131 sakl\u0131 olup kaynak g\u00f6sterilmeksizin veya Erkan|Partners\u2019\u0131n yaz\u0131l\u0131 izni al\u0131nmaks\u0131z\u0131n yay\u0131mlanmas\u0131, kullan\u0131lmas\u0131, kopyalanmas\u0131, \u00e7o\u011falt\u0131lmas\u0131 veya ba\u015fka bir suretle yay\u0131lmas\u0131 yasakt\u0131r. Aksi bir durumun tespiti halinde yasal yollara ba\u015fvurulacakt\u0131r.<\/em><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

4857 say\u0131l\u0131 \u0130\u015f Kanunu ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu uyar\u0131nca i\u015fveren, i\u015f\u00e7i ile i\u015f s\u00f6zle\u015fmesinin yap\u0131lmas\u0131n\u0131n ard\u0131ndan en ge\u00e7 bir g\u00fcn sonra i\u015fe giri\u015f bildirgesini SGK\u2019ya sunmal\u0131d\u0131r. Ard\u0131ndan, en ge\u00e7 takip eden ay\u0131n\/d\u00f6nemin sonuna kadar i\u015fverenin,\u00a0br\u00fct \u00fccret \u00fczerinden hesaplanan sigorta primini \u00f6demesi gerekmektedir. T\u00fcm bunlar, i\u015fverenin asli y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcd\u00fcr. Bununla birlikte …<\/p>\n

\u0130\u015e\u00c7\u0130N\u0130N \u00dcCRET\u0130N\u0130N BORDROYA EKS\u0130K YANSITILMASI<\/span> Devam\u0131 »<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[119],"tags":[],"class_list":["post-2470","post","type-post","status-publish","format-standard","hentry","category-is-hukuku"],"_links":{"self":[{"href":"https:\/\/erkanpartners.com\/index.php?rest_route=\/wp\/v2\/posts\/2470","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/erkanpartners.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/erkanpartners.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/erkanpartners.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/erkanpartners.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2470"}],"version-history":[{"count":8,"href":"https:\/\/erkanpartners.com\/index.php?rest_route=\/wp\/v2\/posts\/2470\/revisions"}],"predecessor-version":[{"id":2484,"href":"https:\/\/erkanpartners.com\/index.php?rest_route=\/wp\/v2\/posts\/2470\/revisions\/2484"}],"wp:attachment":[{"href":"https:\/\/erkanpartners.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erkanpartners.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2470"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/erkanpartners.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}