{"id":3428,"date":"2018-01-17T13:15:05","date_gmt":"2018-01-17T10:15:05","guid":{"rendered":"http:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/haber\/31-gun-ceken-aylarda-sigorta-primine-esas-kazanclar-nasil-hesaplanir\/"},"modified":"2018-01-17T13:15:05","modified_gmt":"2018-01-17T10:15:05","slug":"31-gun-ceken-aylarda-sigorta-primine-esas-kazanclar-nasil-hesaplanir","status":"publish","type":"post","link":"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/31-gun-ceken-aylarda-sigorta-primine-esas-kazanclar-nasil-hesaplanir\/","title":{"rendered":"31 G\u00fcn \u00c7eken Aylarda Sigorta Primine Esas Kazan\u00e7lar Nas\u0131l Hesaplan\u0131r?"},"content":{"rendered":"<p><strong>31 G\u00fcn \u00c7eken Aylarda Sigorta Primine Esas Kazan\u00e7lar Nas\u0131l Hesaplan\u0131r?<\/strong><\/p>\n<p> <span class=\"quote-arrow\" style=\"border-left-color:;\"><\/span><strong>\u00d6mer ARIK<br \/> <\/strong>Sosyal G\u00fcvenlik Denetmeni<br \/> o.arik@hotmail.com <\/p>\n<p><strong><span style=\"text-decoration: underline;\">5510 say\u0131l\u0131 Kanunun<\/span><\/strong> 3 maddesi uyar\u0131nca bir ay 30 g\u00fcn, bir y\u0131l 360 g\u00fcnd\u00fcr, \u00fccret ise Kanunun 4\/a ve 4\/c bendi kapsam\u0131nda sigortal\u0131 say\u0131lanlara saatlik, g\u00fcnl\u00fck, haftal\u0131k, ayl\u0131k veya y\u0131ll\u0131k olarak para ile \u00f6denen ve s\u00fcreklilik niteli\u011fi ta\u015f\u0131yan br\u00fct tutard\u0131r.<\/p>\n<p>Bu tan\u0131mlardan yola \u00e7\u0131karak g\u00fcn, ay ve \u00fccret kavramlar\u0131n\u0131n i\u015f\u00e7i ile i\u015fveren aras\u0131nda yap\u0131lan \u201ci\u015f s\u00f6zle\u015fmelerine\u201d tam anlam\u0131yla i\u015flenmesi, bo\u015fluk ya da mu\u011flakl\u0131k b\u0131rak\u0131lmamas\u0131 gerekmektedir. Ancak g\u00f6rd\u00fc\u011f\u00fcm kadar\u0131yla i\u015f\u00e7i ve i\u015fveren \u00e7evresinde i\u015f s\u00f6zle\u015fmelerine gereken \u00f6nem verilmiyor, basit bir ka\u011f\u0131t olarak g\u00f6r\u00fcl\u00fcyor. Onun i\u00e7in kurumsalla\u015fmam\u0131\u015f \u00e7o\u011fu i\u015fyerlerinde ciddi anlamda s\u00f6zle\u015fme bile yap\u0131lm\u0131yor.<\/p>\n<p>\u0130\u015fverenler g\u00fcn olur devran d\u00f6ner de devlet inceleme talep eder diye k\u0131rtasiyeden \u201c<strong>personel \u00f6zl\u00fck dosyalar\u0131n\u0131<\/strong>\u201d al\u0131p i\u00e7ine de personele ait birka\u00e7 belgeyi tak\u0131p i\u015fyerine koyuyor. Bu dosyalar ne g\u00fcnk\u00fc i\u015fveren ya da i\u015f\u00e7i hakk\u0131nda bir s\u0131k\u0131nt\u0131 olur da Kurumlar taraf\u0131ndan ibraz edilmesi istenirse ezberden yar\u0131m yamalak doldurulup veriliyor. Bunca bak\u0131yorsunuz i\u015fe giri\u015f tarihi tutmuyor, \u00fccretin miktar\u0131 belli de\u011fil, imzalar eksik, s\u00f6zle\u015fme tarihi ve s\u00fcresi yok, <strong>\u00fccretin \u201cg\u00fcnl\u00fck\u201d m\u00fc yoksa \u201cayl\u0131k\u201d m\u0131 oldu\u011fu belli de\u011fil.<\/strong> Hal b\u00f6yle olunca sonu\u00e7 incelemeyi yapan Mahkemenin\/ Denetmenin\/ M\u00fcfetti\u015fin kanaatine kal\u0131yor. \u00dccretin \u201c<strong>ayl\u0131k<\/strong>\u201d \u00f6dendi\u011fi kanaatine var\u0131l\u0131rsa sigorta primine esas ayl\u0131k kazanc\u0131n 30 g\u00fcn \u00fczerinden bildirilmesi gerekiyor. \u00dccretin \u201c<strong>g\u00fcnl\u00fck<\/strong>\u201d \u00f6dendi\u011fi kanaatine var\u0131l\u0131rsa bu kez de sigorta primine esas ayl\u0131k kazanc\u0131n 31 g\u00fcn \u00fczerinden bildirilmesi gerekiyor.<\/p>\n<p>Usul\u00fcne uygun ve eksiksiz olarak d\u00fczenlenen <strong>i\u015f s\u00f6zle\u015fmelerinde \u00fccretin \u201cayl\u0131k\u201d oldu\u011fu belirtilirse ay ka\u00e7 g\u00fcn \u00e7ekerse \u00e7eksin ay i\u00e7erisinde giri\u015f\/\u00e7\u0131k\u0131\u015f yoksa sigorta primine esas ayl\u0131k kazan\u00e7 30 g\u00fcn \u00fczerinden bildirilir. Yarg\u0131tay\u2019\u0131n a\u015fa\u011f\u0131da belirtti\u011fim kararlar\u0131 da bu y\u00f6ndedir:<\/strong><\/p>\n<p><strong>1-<\/strong> Yarg\u0131tay 9. Hukuk Dairesi (Yarg\u0131tay 9 Hukuk, 2000\/6937 E. Ve 2000\/10207 K.) say\u0131l\u0131 karar\u0131nda:<\/p>\n<p>\u2026. Davac\u0131ya \u00fccretlerin ayl\u0131k asgari \u00fccretten \u00f6dendi\u011fi anla\u015f\u0131ld\u0131\u011f\u0131ndan 31 g\u00fcn olan aylar i\u00e7in 31. G\u00fcn\u00fcn \u00fccretini talep etmesi m\u00fcmk\u00fcn de\u011fildir. Mahkemece yanl\u0131\u015f de\u011ferlendirmeyle an\u0131lan g\u00fcnler i\u00e7in \u00fccret alaca\u011f\u0131na h\u00fckmedilmesi hatal\u0131d\u0131r.\u201ddemi\u015ftir.<\/p>\n<p><strong>2-<\/strong> Yarg\u0131tay 9. Hukuk Dairesi 2010\/28791 Esas Ve 2012\/40910 Karar Say\u0131l\u0131 karar\u0131nda 15.10.2001 tarihli 2001\/14817 esas ve 2001\/16050 karar say\u0131l\u0131 i\u00e7tihad\u0131n\u0131 aynen tekrar etmi\u015ftir.<\/p>\n<p>\u201cDosyaya ibraz olunan bordrolardan daval\u0131 i\u015fyerinde \u00fccretlerin ayl\u0131k \u00f6dendi\u011fi ve ayl\u0131k miktarlar\u0131n maktu oldu\u011fu a\u00e7\u0131kt\u0131r. Baz\u0131 aylar 30, baz\u0131 aylar 31 ve baz\u0131 aylar da daha az g\u00fcnden olu\u015fabilir. Bu bak\u0131mdan 31 g\u00fcn \u00e7eken aylar i\u00e7in bir g\u00fcn eksik \u00fccret \u00f6dendi\u011fi sonucuna var\u0131lamaz. Nitekim Dairemizin 15.10.2001 tarih ve 2001\/14817 E \u2013 2001\/16050 K say\u0131l\u0131 i\u00e7tihad\u0131 da ayn\u0131 mahiyettedir.\u201d Demi\u015ftir.<\/p>\n<p>Sosyal G\u00fcvenlik Kurumu taraf\u0131ndan yap\u0131lan denetimler ve i\u015f\u00e7iler taraf\u0131ndan a\u00e7\u0131lan davalar sonucunda ayl\u0131k 4059,00 TL\u2019den ba\u015flayan idari para cezalar\u0131 ile kar\u015f\u0131la\u015fmamak i\u00e7in i\u015f s\u00f6zle\u015fmelerinin zaman\u0131nda, eksiksiz, usul\u00fcne uygun ve do\u011fru bir \u015fekilde d\u00fczenlenmesine \u00f6nem verilmelidir.<\/p>\n<p><strong>KAYNAKLAR :<\/strong><\/p>\n<p>&#8211; 5510 say\u0131l\u0131 Sosyal Sigortalar Ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>31 G\u00fcn \u00c7eken Aylarda Sigorta Primine Esas Kazan\u00e7lar Nas\u0131l Hesaplan\u0131r? \u00d6mer ARIK Sosyal G\u00fcvenlik Denetmeni o.arik@hotmail.com 5510 say\u0131l\u0131 Kanunun 3 maddesi uyar\u0131nca bir ay 30 g\u00fcn, bir y\u0131l 360 g\u00fcnd\u00fcr, \u00fccret ise Kanunun 4\/a ve 4\/c bendi kapsam\u0131nda sigortal\u0131 say\u0131lanlara saatlik, g\u00fcnl\u00fck, haftal\u0131k, ayl\u0131k veya y\u0131ll\u0131k olarak para ile \u00f6denen ve s\u00fcreklilik niteli\u011fi ta\u015f\u0131yan br\u00fct&hellip;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[39],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>31 G\u00fcn \u00c7eken Aylarda Sigorta Primine Esas Kazan\u00e7lar Nas\u0131l Hesaplan\u0131r? 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