T.C.<\/p>\n
SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI<\/p>\n
Emeklilik Hizmetleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/p>\n
Say\u0131<\/strong> : 98547999-010-E.6005163<\/p>\n Tarih:<\/strong>\u00a018\/06\/2018<\/p>\n Konu<\/strong> : 7103 say\u0131l\u0131 Kanun \u0130le Emeklilik Mevzuat\u0131nda Yap\u0131lan D\u00fczenlemeler<\/p>\n Bilindi\u011fi \u00fczere, 7103 say\u0131l\u0131 Vergi Kanunlar\u0131 ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun<\/span><\/strong> 27\/3\/2018 tarihli ve 30373 (2. M\u00fckerrer) say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n 7103 say\u0131l\u0131 Kanunun; 66 nc\u0131 maddesi ile 5510 say\u0131l\u0131 Kanunun<\/span><\/strong> 34 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131na c\u00fcmle, 72 nci maddesi ile 5510 say\u0131l\u0131 Kanuna ge\u00e7ici 74 \u00fcnc\u00fc madde eklenmi\u015f, 71 inci maddesi ile 5510 say\u0131l\u0131 Kanunun ge\u00e7ici 66 nc\u0131 maddesinin be\u015finci f\u0131kras\u0131 de\u011fi\u015ftirilmi\u015f olup, 5510 say\u0131l\u0131 Kanunda yap\u0131lan s\u00f6z konusu d\u00fczenlemeler nedeniyle emeklilik mevzuat\u0131nda meydana gelen de\u011fi\u015fiklikler a\u015fa\u011f\u0131da a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n 7103 say\u0131l\u0131 kanun ile 5510 say\u0131l\u0131 Kanunun \u00f6l\u00fcm ayl\u0131\u011f\u0131n\u0131n hak sahiplerine payla\u015ft\u0131r\u0131lmas\u0131na ili\u015fkin 34 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131na 27\/3\/2018 tarihinden ge\u00e7erli olmak \u00fczere, \u201cAncak hak sahibi \u00e7ocuklardan 18 ya\u015f\u0131n\u0131, lise ve dengi \u00f6\u011frenim g\u00f6rmesi halinde 20 ya\u015f\u0131n\u0131, y\u00fcksek\u00f6\u011frenim yapmas\u0131 halinde 25 ya\u015f\u0131n\u0131 doldurmayanlar\u0131n, bu Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda sigortal\u0131 say\u0131lmalar\u0131, bunlara ayl\u0131k ba\u011flanmas\u0131na engel olu\u015fturmaz<\/em>.\u201d c\u00fcmlesi eklenmi\u015f ve \u00f6l\u00fcm ayl\u0131\u011f\u0131 alan hak sahibi \u00e7ocuklardan 5510 say\u0131l\u0131 Kanunda belirtilen ya\u015f ko\u015fullar\u0131n\u0131 doldurmam\u0131\u015f olan ve \u00f6\u011frencilik nitelikleri devam edenlerin hizmet akdine tabi \u00e7al\u0131\u015fmalar\u0131 durumunda da ayl\u0131k hakk\u0131ndan yararland\u0131r\u0131lmas\u0131 imk\u00e2n\u0131 sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n 27\/3\/2018 tarihinden \u00f6nce hak sahibi olanlar hakk\u0131nda yap\u0131lacak i\u015flemlere ili\u015fkin ise 7103 say\u0131l\u0131 Kanun ile 5510 say\u0131l\u0131 Kanuna ge\u00e7ici 74 \u00fcnc\u00fc madde eklenmi\u015f olup, s\u00f6z konusu madde;<\/p>\n Bu maddenin y\u00fcr\u00fcrl\u00fck tarihinden \u00d6nce ilgili kanunlar\u0131na g\u00f6re gelir veya ayl\u0131k ba\u011flanan hak sahibi \u00e7ocuklardan 18 ya\u015f\u0131n\u0131, lise ve dengi \u00f6\u011frenim g\u00f6rmesi halinde 20 ya\u015f\u0131n\u0131, y\u00fcksek\u00f6\u011frenim g\u00f6rmesi halinde 25 ya\u015f\u0131n\u0131 doldurmayanlar\u0131n bu Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda sigortal\u0131 say\u0131lmalar\u0131, \u00f6denmekte olan gelir ve ayl\u0131klar\u0131n\u0131n kesilmesini gerektirmez.<\/p>\n Bu maddenin y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nce \u00e7al\u0131\u015fmalar\u0131 nedeniyle ilgili kanunlar\u0131na g\u00f6re gelir veya ayl\u0131klar\u0131 kesilen ve bu Kanunun 34 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n son c\u00fcmlesinde belirtilen \u015fartlar\u0131 ta\u015f\u0131yanlardan, gelir veya ayl\u0131k ba\u011flanmas\u0131 i\u00e7in yaz\u0131l\u0131 istekte bulunanlar\u0131n gelir ve ayl\u0131klar\u0131, bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihi takip eden ay ba\u015f\u0131ndan itibaren ba\u015flat\u0131l\u0131r ve ba\u011flanan gelir ve ayl\u0131klar i\u00e7in geriye y\u00f6nelik herhangi bir \u00f6deme yap\u0131lmaz.\u201d<\/p>\n h\u00fckm\u00fcn\u00fc amirdir.<\/p>\n Alomaliye.com Personel Bordro Program\u0131 Pro+\u0130K<\/span><\/strong> 5510 say\u0131l\u0131 Kanunun 34 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi gere\u011fince 5 inci maddenin birinci f\u0131kras\u0131n\u0131n (a), (b) ve (e) bentleri hari\u00e7 5510 say\u0131l\u0131 Kanun kapsam\u0131nda veya yabanc\u0131 bir \u00fclke mevzuat\u0131 kapsam\u0131nda \u00e7al\u0131\u015f\u0131lmamas\u0131 veya kendi sigortal\u0131l\u0131\u011f\u0131 nedeniyle gelir veya ayl\u0131k ba\u011flan\u0131lmam\u0131\u015f olmas\u0131, \u00f6l\u00fcm ayl\u0131\u011f\u0131na hak kazanma \u015fartlar\u0131 y\u00f6n\u00fcnden \u00e7ocuklar i\u00e7in ortak ko\u015ful olup, maddede \u00f6ng\u00f6r\u00fclen di\u011fer ko\u015fullar\u0131n da olu\u015fmas\u0131 halinde \u00e7ocuklara \u00f6l\u00fcm ayl\u0131\u011f\u0131 ba\u011flanmaktad\u0131r.\u00a0moc.eyilamola nednisetis r\u0131t\u015f\u0131mn\u0131la\u00e7<\/span><\/p>\n Ancak, 7103 say\u0131l\u0131 Kanun ile 5510 say\u0131l\u0131 Kanunun 34 \u00fcnc\u00fc maddesinde yap\u0131lan de\u011fi\u015fiklik sonucunda maddenin y\u00fcr\u00fcrl\u00fck tarihi olan 27\/3\/2018 tarihinden itibaren \u00f6l\u00fcm ayl\u0131\u011f\u0131 ba\u011flanmas\u0131 talebinde bulunan \u00e7ocuklardan 4\/1-(a) kapsam\u0131nda sigortal\u0131 say\u0131lanlara; 18 ya\u015f\u0131n\u0131, lise ve dengi \u00f6\u011frenim g\u00f6rmesi halinde 20 ya\u015f\u0131n\u0131, y\u00fcksek\u00f6\u011frenim yapmas\u0131 halinde 25 ya\u015f\u0131n\u0131 doldurana kadar ayl\u0131k ba\u011flanacakt\u0131r. Ayl\u0131k almakta iken 4\/1-(a) kapsam\u0131nda sigortal\u0131l\u0131\u011fa tabi \u00e7al\u0131\u015fmaya ba\u015flayan hak sahibi \u00e7ocuklar\u0131n da Kanunda belirtilen ya\u015f ve \u00f6\u011frencilik nitelikleri devam etti\u011fi s\u00fcrece ba\u011flanan ayl\u0131klar\u0131 kesilmeyecektir.<\/p>\n 27\/3\/2018 tarihinden \u00f6nce gelir\/ayl\u0131k ba\u011flanmas\u0131 talebinde bulunup, hen\u00fcz i\u015flemleri tamamlanmayan ve yap\u0131lan de\u011fi\u015fikli\u011fe g\u00f6re hak sahibi oldu\u011fu tespit edilen \u00e7ocuklar\u0131n gelir\/ayl\u0131klar\u0131 da Kanunun y\u00fcr\u00fcrl\u00fck tarihini takip eden ay ba\u015f\u0131ndan itibaren ba\u015flat\u0131lacakt\u0131r. 27\/3\/2018 tarihinden \u00f6nce Kanunda \u00f6ng\u00f6r\u00fclen ya\u015f ve \u00f6\u011frenim ko\u015fullar\u0131n\u0131 ta\u015f\u0131malar\u0131na ra\u011fmen 4\/l-(a) kapsam\u0131nda \u00e7al\u0131\u015fmalar\u0131 nedeniyle talepleri reddedilenlerin yeniden talepte bulunmalar\u0131 halinde ayl\u0131k ba\u015flang\u0131\u00e7 tarihleri zaman a\u015f\u0131m\u0131 h\u00fck\u00fcmleri de dikkate al\u0131narak Kanunun y\u00fcr\u00fcrl\u00fck tarihine g\u00f6re belirlenecektir.<\/p>\n Hak sahibi \u00e7ocuklann yabanc\u0131 \u00fclke mevzuat\u0131na, Kanunun 4\/1-(b) ve 4\/l-(c) bentlerine tabi \u00e7al\u0131\u015fmalar\u0131 ya da kendi sigortal\u0131l\u0131klar\u0131 nedeniyle gelir ve ayl\u0131k almalar\u0131 halinde ise mevcut uygulamaya devam edilerek ayl\u0131k ba\u011flanmayacak, ba\u011flanan ayl\u0131klar\u0131 ise kesilecektir. Ancak, ayn\u0131 anda Kanunun 4\/1-(a) ve 4\/l-(b) bentlerinde yer alan sigortal\u0131l\u0131k stat\u00fclerine tabi olacak \u015fekilde \u00e7al\u0131\u015fan ve Kanunun 53 \u00fcnc\u00fc maddesi uyar\u0131nca 4\/l-(a) bendi kapsam\u0131nda sigortal\u0131 say\u0131lan ve 4\/l-(b) bendi kapsam\u0131ndaki sigortal\u0131l\u0131klar\u0131 da devam eden hak sahibi \u00e7ocuklar\u0131n ayl\u0131klar\u0131 kesilecektir.<\/p>\n 5510 say\u0131l\u0131 Kanunun 50 nci maddesi kapsam\u0131nda iste\u011fe ba\u011fl\u0131 sigortal\u0131 olunan s\u00fcreler zorunlu \u00e7al\u0131\u015fma kapsam\u0131nda de\u011ferlendirilmedi\u011finden di\u011fer \u015fartlan ta\u015f\u0131malar\u0131 halinde hak sahibi olabileceklerdir.<\/p>\n \u00d6rnek 1<\/strong>– Ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 almakta iken 5\/1\/2017 tarihinde \u00f6len sigortal\u0131dan dolay\u0131 1\/7\/2001 do\u011fum tarihli erkek \u00e7ocu\u011funa 1\/2\/2017 tarihinden itibaren \u00f6l\u00fcm ayl\u0131\u011f\u0131 ba\u011flanm\u0131\u015ft\u0131r. 4\/4\/2018 tarihinde 4\/1-(a) kapsam\u0131nda \u00e7al\u0131\u015fmaya ba\u015flayan hak sahibi \u00e7ocu\u011fun ayl\u0131\u011f\u0131 \u00f6\u011frenim g\u00f6rmemesi halinde 18 ya\u015f\u0131n\u0131 doldurdu\u011fu 1\/7\/2019 tarihine kadar \u00f6denmeye devam edecektir. S\u00f6z konusu erkek \u00e7ocu\u011fun 4\/l-(a) kapsam\u0131nda \u00e7al\u0131\u015fmaya devam etmesi ve lise \u00f6\u011frenimi g\u00f6rmesi halinde 20, y\u00fcksek\u00f6\u011frenime devam etmesi halinde ise 25 ya\u015f\u0131na kadar ayl\u0131klar\u0131 \u00f6denecektir.<\/p>\n \u00d6rnek 2<\/strong>– 22\/4\/2018 tarihinde \u00f6len sigortal\u0131n\u0131n malul oldu\u011fu tespit edilen \u00e7ocu\u011funun 5\/1\/2018 tarihinden itibaren 4\/l-(a) kapsam\u0131nda sigortal\u0131 oldu\u011fu, 17\/6\/1999 do\u011fumlu \u00e7ocu\u011fun ayn\u0131 zamanda A\u00e7\u0131k \u00d6\u011fretim Lisesi \u00f6\u011frencisi oldu\u011fu anla\u015f\u0131lm\u0131\u015ft\u0131r. Hak sahibi \u00e7ocu\u011fun sigortal\u0131 \u00e7al\u0131\u015fmaya devam etmesi halinde lise \u00f6\u011frenimine devam etti\u011fi s\u00fcrece 20 ya\u015fma kadar ayl\u0131klar\u0131 \u00f6denmeye devam edilecektir.<\/p>\n \u00d6rnek 3<\/strong>– 20\/6\/2018 tarihinde \u00f6len sigortal\u0131dan dolay\u0131 \u00f6l\u00fcm ayl\u0131\u011f\u0131 ba\u011flanmas\u0131 talebinde bulunan 1\/1\/1994 do\u011fumlu bekar k\u0131z \u00e7ocu\u011funun 10\/12\/2016 tarihinden itibaren 4\/l-(a) kapsam\u0131nda \u00e7al\u0131\u015ft\u0131\u011f\u0131 ve ayn\u0131 zamanda y\u00fcksek\u00f6\u011frenim g\u00f6rd\u00fc\u011f\u00fc anla\u015f\u0131lm\u0131\u015ft\u0131r. S\u00f6z konusu k\u0131z \u00e7ocu\u011funa 1\/7\/2018 tarihinden itibaren \u00f6l\u00fcm ayl\u0131\u011f\u0131 ba\u011flanacak ve hizmet akdine tabi \u00e7al\u0131\u015fmalar\u0131n\u0131n devam etmesi halinde y\u00fcksek\u00f6\u011freniminin de devam etmesi ko\u015fuluyla 25 ya\u015f\u0131n\u0131 dolduraca\u011f\u0131 1\/1\/2019 tarihine kadar ayl\u0131klar\u0131 \u00f6denmeye devam edilecektir.<\/p>\n \u00d6rnek 4-<\/strong> \u00d6rnek 3\u2019teki k\u0131z \u00e7ocu\u011funun;<\/p>\n – Hizmet akdine tabi \u00e7al\u0131\u015ft\u0131\u011f\u0131 i\u015fyerinden 15\/7\/2018 tarihinde ayr\u0131lmas\u0131 halinde \u00f6\u011frencili\u011finin devam edip etmedi\u011fine bak\u0131lmaks\u0131z\u0131n \u00f6l\u00fcm ayl\u0131\u011f\u0131 \u00f6denmeye devam edilecektir.<\/p>\n – 15\/7\/2018 tarihinde mezun olmas\u0131 ancak 4\/1-(a) kapsam\u0131ndaki \u00e7al\u0131\u015fmalar\u0131n\u0131n devam etmesi halinde ise ayl\u0131klar\u0131 mezun oldu\u011fu tarihi takip eden \u00f6deme d\u00f6nemi ba\u015f\u0131ndan itibaren kesilecektir.<\/p>\n – 8\/9\/2018 tarihinde evlenerek evlenme \u00f6dene\u011fi talebinde bulunmas\u0131 halinde almakta oldu\u011fu ayl\u0131\u011f\u0131n\u0131n iki y\u0131ll\u0131k tutan evlenme \u00f6dene\u011fi olarak \u00f6denecektir.<\/p>\n \u00d6rnek 5<\/strong>– 21\/11\/2008 tarihinde \u00f6len sigortal\u0131dan dolay\u0131 5\/10\/1996 do\u011fum tarihli erkek \u00e7ocu\u011funa 1\/12\/2008 tarihinden itibaren \u00f6l\u00fcm ayl\u0131\u011f\u0131 ba\u011flanm\u0131\u015f ve lise \u00f6\u011frenimine devam etmesi nedeniyle 20 ya\u015f\u0131na kadar ayl\u0131klar\u0131 \u00f6denerek ya\u015f\u0131n\u0131 doldurdu\u011fu tarihi takip eden \u00d6deme d\u00f6nemi ba\u015f\u0131ndan itibaren ayl\u0131klar\u0131 kesilmi\u015ftir. Hak sahibi \u00e7ocuk 1\/2\/2018 tarihinde 4\/l-(a) kapsam\u0131nda \u00e7al\u0131\u015fmaya ba\u015flam\u0131\u015f ve 5\/9\/2018 tarihinde y\u00fcksek\u00f6\u011frenime ba\u015flamas\u0131 nedeniyle 22\/10\/2018 tarihinde ayl\u0131k ba\u011flanmas\u0131 talebinde bulunmu\u015ftur. S\u00f6z konusu \u00e7ocu\u011fa m\u00fcracaat tarihini takip eden ay ba\u015f\u0131 olan 1\/11\/2018 tarihinden itibaren ayl\u0131k ba\u011flanacak olup, \u00f6\u011frencili\u011fi devam etti\u011fi s\u00fcrece 25 ya\u015f\u0131n\u0131 doldurdu\u011fu tarihe kadar ba\u011flanan ayl\u0131\u011f\u0131 \u00f6denmeye devam edilecektir.<\/p>\n 7103 say\u0131l\u0131 Kanunla 5510 say\u0131l\u0131 Kanuna eklenen ge\u00e7ici 74 \u00fcnc\u00fc madde ile maddenin y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nce ilgili kanunlar\u0131na g\u00f6re gelir veya ayl\u0131k ba\u011flanan hak sahibi \u00e7ocuklardan 18 ya\u015f\u0131n\u0131, lise ve dengi \u00f6\u011frenim g\u00f6rmesi halinde 20 ya\u015f\u0131n\u0131, y\u00fcksek\u00f6\u011frenim g\u00f6rmesi halinde 25 ya\u015f\u0131n\u0131 doldurmayanlar\u0131n 4\/1-(a) kapsam\u0131nda sigortal\u0131 say\u0131lmalar\u0131n\u0131n, \u00f6denmekte olan gelir ve ayl\u0131klar\u0131n\u0131n kesilmesini gerektirmeyece\u011fi \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fcnden gerek 5510 say\u0131l\u0131 Kanun gerekse 506, 2925, 1479 ve m\u00fclga 2926 say\u0131l\u0131 kanun h\u00fck\u00fcmlerine g\u00f6re \u00f6l\u00fcm ayl\u0131\u011f\u0131 alan hak sahibi \u00e7ocuklar\u0131n 27\/3\/2018 tarihinden sonra hizmet akdine tabi \u00e7al\u0131\u015fmalar\u0131 halinde Kanunda belirtilen \u00f6\u011frencilik nitelikleri devam etti\u011fi s\u00fcrece yine Kanunda belirlenen ya\u015f ko\u015fullan olu\u015fana kadar ayl\u0131klar\u0131n\u0131n \u00f6denmesine devam edilecektir.<\/p>\n Aynca s\u00f6z konusu maddede, 27\/3\/2018 tarihinden \u00f6nce \u00e7al\u0131\u015fmalar\u0131 nedeniyle ilgili kanunlar\u0131na g\u00f6re gelir veya ayl\u0131klar\u0131 kesilen ve bu Kanunun 34 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n son c\u00fcmlesinde belirtilen \u015fartlan ta\u015f\u0131yanlardan, gelir veya ayl\u0131k ba\u011flanmas\u0131 i\u00e7in yaz\u0131l\u0131 istekte bulunanlar\u0131n gelir ve ayl\u0131klar\u0131n\u0131n, bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihi takip eden ay ba\u015f\u0131ndan itibaren ba\u015flat\u0131laca\u011f\u0131 ve ba\u011flanan gelir ve ayl\u0131klar i\u00e7in geriye y\u00f6nelik herhangi bir \u00f6deme yap\u0131lmayaca\u011f\u0131 \u00f6ng\u00f6r\u00fclerek maddenin y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nce hizmet akdine tabi \u00e7al\u0131\u015fmalar\u0131 nedeniyle ayl\u0131\u011f\u0131 kesilmi\u015f olan \u00e7ocuklar\u0131n da 34 \u00fcnc\u00fc maddede yap\u0131lan de\u011fi\u015fiklikten yararland\u0131r\u0131lmalar\u0131 sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n 27\/3\/2018 tarihinden \u00f6nce 4\/l-(a) kapsam\u0131ndaki \u00e7al\u0131\u015fmalar\u0131 nedeniyle ayl\u0131klar\u0131 kesilen hak sahibi \u00e7ocuklar\u0131n, yeniden talepte bulunduklar\u0131 tarihte Kanunda \u00f6ng\u00f6r\u00fclen ya\u015f ve\/veya \u00f6\u011frenim ko\u015fullar\u0131n\u0131 kaybettiklerinin tespit edilmesi halinde, zaman a\u015f\u0131m\u0131 h\u00fck\u00fcmleri de dikkate al\u0131narak ayl\u0131klar\u0131 27\/3\/2018 tarihini takip eden ayba\u015f\u0131ndan itibaren ba\u015flat\u0131lacak ve Kanunda \u00f6ng\u00f6r\u00fclen ya\u015f ve\/veya \u00d6\u011frenim ko\u015fullar\u0131n\u0131n ortadan kalkt\u0131\u011f\u0131 tarihi takip eden \u00f6deme d\u00f6nemi ba\u015f\u0131 itibariyle kesilerek, s\u00f6z konusu s\u00fcre i\u00e7in hesaplanan ayl\u0131klar hak sahiplerine \u00f6denecektir.<\/p>\n Yine, 27\/3\/2018 tarihinden \u00f6nce 4\/1-(a) kapsam\u0131nda sigortal\u0131 olarak \u00e7al\u0131\u015fmaya ba\u015flamas\u0131 nedeniyle ayl\u0131\u011f\u0131 kesilen ve bu \u00e7al\u0131\u015fmalar\u0131 devam eden k\u0131z \u00e7ocuklar\u0131ndan, \u00f6\u011frenim g\u00f6rmeleri nedeniyle yeniden ayl\u0131k ba\u011flanmas\u0131 talebinde bulunan, ancak 27\/3\/2018 tarihi ile talep tarihi aras\u0131nda evlenmi\u015f oldu\u011fu tespit edilenlere 27\/3\/2018 tarihini takip eden ayba\u015f\u0131 ile evlenme tarihini takip eden \u00f6deme d\u00f6nemi s\u00fcresince hesaplanan ayl\u0131klar\u0131 \u00f6denecek, s\u00f6z konusu k\u0131z \u00e7ocuklar\u0131na evlenme \u00f6dene\u011fi \u00f6denmesini talep etmeleri halinde ise Kanunun 37 nci maddesi gere\u011fi evlenme \u00f6dene\u011fi \u00f6denecektir.<\/p>\n Di\u011fer taraftan, yap\u0131lan de\u011fi\u015fikli\u011fin y\u00fcr\u00fcrl\u00fck tarihi 27\/3\/2018 oldu\u011fundan bu tarihten \u00f6nceki s\u00fcrelere ili\u015fkin 4\/1-(a) kapsam\u0131nda \u00e7al\u0131\u015fmalar\u0131 nedeniyle hatal\u0131 gelir\/ayl\u0131k \u00f6dendi\u011fi tespit edilerek bor\u00e7 \u00e7\u0131kart\u0131lan yersiz \u00f6deme miktarlar\u0131n\u0131n tahsili i\u015flemlerine devam edilecektir.<\/p>\n 27\/3\/2018 tarihinden \u00f6nceki ve sonraki s\u00fcrelere ili\u015fkin 4\/l-(a) kapsam\u0131nda \u00e7al\u0131\u015fmalar\u0131 tespit edilen hak sahibi \u00e7ocuklar\u0131n, s\u00f6z konusu sigortal\u0131l\u0131k s\u00fcresince Kanunda belirtilen ya\u015f ve \u00f6\u011frenim \u015fartlar\u0131n\u0131 ta\u015f\u0131d\u0131klar\u0131n\u0131n anla\u015f\u0131lmas\u0131 halinde, Kanunun y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nceki s\u00fcrelerde yap\u0131lan \u00f6demeler yersiz \u00f6deme olarak de\u011ferlendirilecek, Kanunda yap\u0131lan de\u011fi\u015fiklik nedeniyle \u00f6denmesi gereken 27\/3\/2018 tarihinden sonraki s\u00fcrelere ili\u015fkin ise herhangi bir i\u015flem yap\u0131lmayacakt\u0131r.<\/p>\n \u00d6rnek 6<\/strong>– \u00d6rnek 5\u2019teki 1\/12\/2008 tarihinden itibaren \u00f6l\u00fcm ayl\u0131\u011f\u0131 alan 5\/10\/1996 do\u011fum tarihli erkek \u00e7ocu\u011fun, 12\/9\/2016 tarihinden itibaren y\u00fcksek\u00f6\u011frenime ba\u015flam\u0131\u015f ve ayl\u0131klar\u0131n\u0131n 1\/2\/2018 tarihinde 4\/l-(a) kapsam\u0131nda \u00e7al\u0131\u015fmaya ba\u015flamas\u0131 nedeniyle kesilmi\u015f olmas\u0131 halinde, \u00f6\u011freniminin devam etmesi ko\u015fulu ile 22\/10\/2018 tarihli talebine istinaden ayl\u0131klar\u0131 27\/3\/2018 tarihini takip eden ay ba\u015f\u0131ndan itibaren ba\u015flat\u0131lacak, Kanunun y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nceki s\u00fcreye ili\u015fkin herhangi bir \u00f6deme yap\u0131lmayacakt\u0131r.<\/p>\n \u00d6rnek 7<\/strong>– 8\/2\/2007 tarihinde \u00f6len babas\u0131ndan dolay\u0131 1\/3\/2007 tarihinden itibaren 506 say\u0131l\u0131 Kanuna g\u00f6re \u00f6l\u00fcm ayl\u0131\u011f\u0131 ba\u011flanan 15\/5\/1995 do\u011fum tarihli bekar, k\u0131z \u00e7ocu\u011fu 3\/7\/2018 tarihinde 4\/1-(a) kapsam\u0131nda \u00e7al\u0131\u015fmaya ba\u015flam\u0131\u015ft\u0131r. Yap\u0131lan incelemede hak sahibi \u00e7ocu\u011fun 1\/9\/2016 tarihinden itibaren y\u00fcksek\u00f6\u011frenime devam etti\u011fi anla\u015f\u0131ld\u0131\u011f\u0131ndan \u00f6\u011frenimi devam etti\u011fi s\u00fcrece 25 ya\u015f\u0131na kadar ayl\u0131klar\u0131 4\/1-(a) kapsam\u0131ndaki \u00e7al\u0131\u015fmas\u0131 nedeniyle kesilmeyecektir.<\/p>\n \u00d6rnek 8<\/strong>– 25\/4\/2008 tarihinde \u00f6len annesi nedeniyle 1\/5\/2008 tarihinden itibaren 1479 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re ayl\u0131k almakta iken 12\/1\/2018 tarihinden 4\/l-(a) kapsam\u0131nda \u00e7al\u0131\u015fmaya ba\u015flamas\u0131 nedeniyle ayl\u0131klar\u0131 kesilen 11\/12\/1999 do\u011fumlu erkek \u00e7ocu\u011funun halen lise \u00f6\u011frenimine devam etmesi nedeniyle 1\/9\/2018 tarihinde ayl\u0131klar\u0131n\u0131n yeniden ba\u015flat\u0131lmas\u0131n\u0131 talep etmesi halinde s\u00f6z konusu ayl\u0131klar 27\/3\/2018 tarihini takip eden ay ba\u015f\u0131ndan ba\u015flat\u0131lacak olup, Kanunun y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nceki s\u00fcreye ili\u015fkin herhangi bir \u00f6deme yap\u0131lmayacakt\u0131r.<\/p>\n \u00d6rnek 9<\/strong>– \u00d6rnek 8\u2019deki erkek \u00e7ocu\u011fun 1\/9\/2018 tarihli talebine g\u00f6re yap\u0131lan incelemede, 1\/7\/2018 tarihinde liseden mezun oldu\u011funun tespit edilmesi halinde hak sahibi \u00e7ocu\u011fun ayl\u0131klar\u0131 1\/4\/2018 tarihinde ba\u015flat\u0131lacak, 1\/7\/2018 tarihini takip eden \u00f6deme d\u00f6nemi ba\u015f\u0131 itibariyle kesilecek ve sadece s\u00f6z konusu s\u00fcreye ili\u015fkin ayl\u0131klar\u0131 \u00f6denecektir.<\/p>\n \u00d6rnek 10<\/strong>– 2008 y\u0131l\u0131 Ekim ay\u0131 ba\u015f\u0131 \u00f6ncesinde 5434 say\u0131l\u0131 Kanun kapsam\u0131nda 7 y\u0131l 2 ay hizmeti bulunmakta iken 11\/6\/2007 tarihinde vefat eden babas\u0131ndan dolay\u0131 1\/11\/2008 tarihinden itibaren 5510 say\u0131l\u0131 Kanunun ge\u00e7ici 4 \u00fcnc\u00fc maddesi kapsam\u0131nda ayl\u0131k ba\u011flanan 3\/10\/1996 do\u011fumlu erkek \u00e7ocu\u011fun, 4\/8\/2017 tarihinden itibaren 4\/1-(a) kapsam\u0131nda \u00e7al\u0131\u015fmaya ba\u015flad\u0131\u011f\u0131 26\/9\/2018 tarihinde tespit edilmi\u015ftir. Bu erkek \u00e7ocu\u011fun, y\u00fcksek\u00f6\u011frenim yapmas\u0131 halinde Kanunun y\u00fcr\u00fcrl\u00fck tarihi olan 27\/3\/2018 tarihinden \u00f6nceki s\u00fcrelerde (1\/9\/2017-1\/4\/2018 tarihleri aras\u0131) yap\u0131lan \u00f6demeler, yersiz \u00d6deme olarak de\u011ferlendirilecek ve bor\u00e7 \u00e7\u0131kart\u0131lacak, 1\/4\/2018 tarihinden sonraki ayl\u0131klar\u0131 ise aynca bir talep aranmaks\u0131z\u0131n, 25 ya\u015f\u0131n\u0131 ge\u00e7memek \u00fczere y\u00fcksek\u00f6\u011frenime devam etti\u011fi s\u00fcrece \u00f6denmeye devam edilecektir.<\/p>\n \u00d6rnek 11<\/strong>– 5510 say\u0131l\u0131 Kanunun ge\u00e7ici 4 \u00fcnc\u00fc maddesi kapsam\u0131nda, annesinin 2008 y\u0131l\u0131 Ekim ay\u0131 ba\u015f\u0131 \u00f6ncesinde 5434 say\u0131l\u0131 Kanun kapsam\u0131ndaki 5 y\u0131l 1 ayl\u0131k hizmeti esas al\u0131narak 1\/5\/2009 tarihinden itibaren ayl\u0131k ba\u011flanan 3\/7\/1994 do\u011fumlu k\u0131z \u00e7ocu\u011fun, 4\/4\/2017 tarihinden itibaren 4\/l-(a) kapsam\u0131nda \u00e7al\u0131\u015fmaya ba\u015flamas\u0131 nedeniyle ayl\u0131\u011f\u0131 1\/5\/2017 tarihinden itibaren kesilmi\u015ftir. Bu k\u0131z \u00e7ocu\u011funun, 27\/2\/2019 tarihindeki talebi kapsam\u0131nda y\u00fcksek\u00f6\u011frenime devam etmesi nedeniyle ayl\u0131\u011f\u0131 1\/4\/2018 tarihinden itibaren ba\u011flanacak, ancak 18\/11\/2018 tarihinde evlenmi\u015f olmas\u0131 nedeniyle de 1\/12\/2018 tarihinden itibaren ayl\u0131\u011f\u0131 bu defa evlenme dolay\u0131s\u0131yla kesilecektir. S\u00f6z konusu k\u0131z \u00e7ocu\u011funa talebi halinde ayr\u0131ca evlenme \u00f6dene\u011fi \u00f6denecektir.<\/p>\n \u00d6len sigortal\u0131dan dolay\u0131 gelir ba\u011flanmas\u0131na hak kazanan \u00e7ocuklar hakk\u0131nda da yukar\u0131da a\u00e7\u0131kland\u0131\u011f\u0131 \u015fekilde i\u015flem yap\u0131lacakt\u0131r.<\/p>\n Kurumumuz intranet sayfas\u0131n\u0131n \u201cUygulamalar\/SGK 100 \u00fcnc\u00fc Madde Uygulamalar\u0131 men\u00fcs\u00fcnden Milli E\u011fitim Bakanl\u0131\u011f\u0131 (MEB) ile Y\u00fcksek\u00f6\u011fretim Kurulunda (Y\u00d6K) kay\u0131tl\u0131 \u00f6\u011frenci bilgilerine ula\u015f\u0131lmakta, s\u00f6z konusu kay\u0131tlardan \u00f6\u011frencilik bilgileri temin edilebilen hak sahiplerinden ayr\u0131ca \u00f6\u011frencilik belgesi talep edilmemektedir.<\/p>\n Bu itibarla, Kurumumuzdan \u00f6l\u00fcm sigortas\u0131 kapsam\u0131nda ayl\u0131k alan hak sahibi \u00e7ocuklar\u0131n 4\/l-(a) kapsam\u0131nda \u00e7al\u0131\u015fmas\u0131n\u0131n tespit edilmesi halinde, \u201cSGK 100 \u00fcnc\u00fc Madde Uygulamalar\u0131 men\u00fcs\u00fcnden, \u00f6\u011frenim durumlar\u0131 ve muhtemel mezuniyet tarihleri kontrol edilerek ayl\u0131klar\u0131n \u00f6denmesine devam edilecektir.<\/p>\n Bilgi edinilmesini ve gere\u011fince i\u015flem yap\u0131lmas\u0131n\u0131 rica ederim.<\/p>\n \u0130smail YILMAZ<\/p>\n Genel M\u00fcd\u00fcr<\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":" Emeklilik Mevzuat\u0131nda Yap\u0131lan D\u00fczenlemeler T.C. SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI Emeklilik Hizmetleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Say\u0131 : 98547999-010-E.6005163 Tarih:\u00a018\/06\/2018 Konu : 7103 say\u0131l\u0131 Kanun \u0130le Emeklilik Mevzuat\u0131nda Yap\u0131lan D\u00fczenlemeler \/\/ < ![CDATA[ \/\/ < ![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); \/\/ ]]> Bilindi\u011fi \u00fczere, 7103 say\u0131l\u0131 Vergi Kanunlar\u0131 ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na…\n<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"\n1- \u00d6l\u00fcm Sigortas\u0131nda \u00c7ocuklar\u0131n Hak Sahibi Olma Ko\u015fullar\u0131nda Yap\u0131lan D\u00fczenleme<\/h4>\n
\nAvans | \u0130cra | \u0130zin | Rapor | Harc\u0131rah | Te\u015fvikler | Puantaj | e-Bildirge\u00a0| e-Beyan<\/p>\n<\/div>\n1.1- 27\/3\/2018 Tarihinden \u0130tibaren \u00c7ocuklar\u0131n Hak Sahibi Olmas\u0131na \u0130li\u015fkin Ko\u015fullar<\/h4>\n
1.2- 27\/3\/2018 Tarihinden \u00d6nce Gelir\/Ayl\u0131k Ba\u011flanm\u0131\u015f Olan Hak Sahibi \u00c7ocuklara \u0130li\u015fkin \u0130\u015flemler<\/h4>\n
1.3- \u00d6l\u00fcm Gelirinde \u00c7ocuklar\u0131n Hak Sahipli\u011fi<\/h4>\n
1.4- Uygulamaya \u0130li\u015fkin Yap\u0131lacak \u0130\u015flemler<\/h4>\n