FET\u00d6\/PDY kapsam\u0131nda kapat\u0131lan i\u015fyerleri<\/p>\n
Say\u0131\u00a0\u00a0\u00a0\u00a0 : 842280040-13695507-568\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2\/8\/2016<\/p>\n
Konu\u00a0\u00a0 : FET\u00d6\/PDY kapsam\u0131nda kapat\u0131lan i\u015fyerleri<\/p>\n
<\/p>\n
\u00a0<\/strong><\/p>\n Anayasan\u0131n 120 nci maddesi ve 2935 say\u0131l\u0131 Ola\u011fan\u00fcst\u00fc Hal Kanununun 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi gere\u011fince \u00fclke genelinde 21\/7\/2016 Per\u015fembe g\u00fcn\u00fc saat 01:00\u2019dan itibaren 90 g\u00fcn s\u00fcre ile ola\u011fan\u00fcst\u00fc hal ilan edilmi\u015f, 1116 say\u0131l\u0131\u00a0 \u00dclke\u00a0 Genelinde Ola\u011fan\u00fcst\u00fc Hal \u0130lan\u0131na Dair Karar T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi Genel Kurulunca onaylanarak 22\/7\/2016 tarihli ve 29778 say\u0131l\u0131 Resmi Gazete\u2019deyay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n 23\/7\/2016 tarihli ve 29779 say\u0131l\u0131 (2.m\u00fckerrer) Resmi Gazete\u2019de yay\u0131mlanan 667 say\u0131l\u0131 Ola\u011fan\u00fcst\u00fc Hal Kapsam\u0131nda Al\u0131nan Tedbirlere \u0130li\u015fkin Kanun H\u00fckm\u00fcnde Kararnamenin (KHK) 2 nci maddesi ile milli g\u00fcvenli\u011fe tehdit olu\u015fturdu\u011fu tespit edilen Fethullah\u00e7\u0131 Ter\u00f6r \u00d6rg\u00fct\u00fcne (FET\u00d6\/PDY) aidiyeti, iltisak\u0131 veya irtibat\u0131 belirlenen 35 \u00f6zel sa\u011fl\u0131k kurum ve kurulu\u015fu, 934 \u00f6zel \u00f6\u011fretim kurum ve kurulu\u015fu, 109 \u00f6zel \u00f6\u011frenci yurdu ve pansiyonu, 104 vak\u0131f, 1125 dernek ile bunlar\u0131n iktisadi i\u015fletmeleri, 15 vak\u0131f y\u00fcksek\u00f6\u011fretim kurumu, 29 sendika, federasyon ve konfederasyonlar olmak \u00fczere toplam 2351 kurum ve kurulu\u015f kapat\u0131lm\u0131\u015ft\u0131r.<\/p>\n 27\/7\/2016 tarihli ve 29783 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 668 say\u0131l\u0131 KHK\u2019n\u0131n 2 nci maddesiyle de 42 \u00f6zel radyo ve televizyon kurulu\u015flar\u0131 ile 89 gazete, dergi, yay\u0131nevi ve da\u011f\u0131t\u0131m kanallar\u0131 olmak \u00fczere toplam 131 kurum ve kurulu\u015f kapat\u0131lm\u0131\u015ft\u0131r.<\/p>\n 667 say\u0131l\u0131 KHK\u2019n\u0131n 2 nci maddesinin ikinci f\u0131kras\u0131; \u201cKapat\u0131lan vak\u0131flar\u0131n her t\u00fcrl\u00fc ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmazlar\u0131 ile her t\u00fcrl\u00fc mal varl\u0131\u011f\u0131, alacak ve haklar\u0131, belge ve evrak\u0131 Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcne bedelsiz olarak devredilmi\u015f say\u0131l\u0131r. Kapat\u0131lan vak\u0131f y\u00fcksek\u00f6\u011fretim kurumlar\u0131n\u0131n sa\u011fl\u0131k uygulama ve ara\u015ft\u0131rma merkezleri ve kapat\u0131lan di\u011fer kurum ve kurulu\u015flara ait olan ta\u015f\u0131n\u0131rlar ile her t\u00fcrl\u00fc mal varl\u0131\u011f\u0131, alacak ve haklar, belge ve evrak Hazineye bedelsiz olarak devredilmi\u015f say\u0131l\u0131r, bunlara ait ta\u015f\u0131nmazlar tapuda resen Hazine ad\u0131na, her t\u00fcrl\u00fc k\u0131s\u0131tlama ve ta\u015f\u0131nmaz y\u00fck\u00fcnden ari olarak tescil edilir. Her t\u00fcrl\u00fc bor\u00e7lar\u0131ndan dolay\u0131 hi\u00e7bir \u015fekilde Hazineden bir hak ve talepte bulunulamaz. Devire ili\u015fkin i\u015flemler ilgili t\u00fcm kurumlardan gerekli yard\u0131m\u0131 almak suretiyle ilgisine g\u00f6re Maliye\u00a0 Bakanl\u0131\u011f\u0131 veya Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan yerine getirilir<\/em>.\u201d<\/p>\n 668 say\u0131l\u0131 KHK\u2019n\u0131n 2 nci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131; \u201cKapat\u0131lan gazete ve dergiler, yay\u0131nevi ve da\u011f\u0131t\u0131m kanallar\u0131 ile \u00f6zel radyo ve televizyon kurulu\u015flar\u0131na ait olan ta\u015f\u0131n\u0131rlar ve her t\u00fcrl\u00fc mal varl\u0131\u011f\u0131, alacak ve haklar, belge ve evrak Hazineye bedelsiz olarak devredilmi\u015f say\u0131l\u0131r, bunlara ait ta\u015f\u0131nmazlar tapuda resen Hazine ad\u0131na, her t\u00fcrl\u00fc k\u0131s\u0131tlama ve ta\u015f\u0131nmaz y\u00fck\u00fcnden ari olarak tescil edilir. Bunlar\u0131n her t\u00fcrl\u00fc bor\u00e7lar\u0131ndan dolay\u0131 hi\u00e7bir \u015fekilde Hazineden bir hak ve talepte bulunulmaz. Devre ili\u015fkin i\u015flemler ilgili t\u00fcm\u00a0 kurumlardan gerekli yard\u0131m\u0131 almak suretiyle Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yerine getirilir.\u201d<\/em><\/p>\n H\u00fckm\u00fcne amirdir.<\/p>\n S\u00f6z konusu KHK\u2019larda belirtilen \u00f6zel sa\u011fl\u0131k kurum ve kurulu\u015fu, \u00f6zel \u00f6\u011fretim kurum ve kurulu\u015flar\u0131 ile \u00f6zel \u00f6\u011frenci yurtlar\u0131 ve pansiyonlar\u0131, vak\u0131f ve dernekler ile bunlar\u0131n iktisadi i\u015fletmeleri, vak\u0131f y\u00fcksek \u00f6\u011fretim kurumu, sendika, federasyon ve konfederasyonlar 23\/7\/2016 tarihi, \u00f6zel radyo ve televizyon kurulu\u015flar\u0131 ile gazete, dergi, yay\u0131nevi ve da\u011f\u0131t\u0131m kanallar\u0131 27\/7\/2016 tarihi itibariyle kapat\u0131lm\u0131\u015f olup bu kurulu\u015flardan 5510 say\u0131l\u0131 Kanun kapsam\u0131nda i\u015fyeri say\u0131lanlar ba\u015fka bir anlat\u0131mla 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131ranlar ile bu kurulu\u015flar\u0131n i\u015fverenlerinin 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131ndaki sigortal\u0131l\u0131klar\u0131n\u0131n sona erdirilmesi hakk\u0131nda yap\u0131lacak i\u015flemler a\u015fa\u011f\u0131da a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n <\/p>\n 5510 say\u0131l\u0131 Kanunun 100 \u00fcnc\u00fc maddesi kapsam\u0131nda 4 \u00fcnc\u00fc maddenin birinci\u00a0 f\u0131kras\u0131n\u0131n (a) bendine g\u00f6re sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenler, i\u015fyeri tescili yapt\u0131rd\u0131ktan sonra Kurum ile imzalad\u0131klar\u0131 e-bildirge s\u00f6zle\u015fmesi gere\u011fince kendilerine verilen e-bildirge \u015fifresi ile i\u015fe giri\u015f bildirgesi, ayl\u0131k prim ve hizmet belgesi, i\u015ften ayr\u0131l\u0131\u015f bildirgesi, \u00e7al\u0131\u015f\u0131lmad\u0131\u011f\u0131na\u00a0 dair bildirim giri\u015fi, i\u015f kazas\u0131 meslek hastal\u0131\u011f\u0131 bildirim formunu internet \u00fczerinden Kuruma vermektedirler.<\/p>\n Buna g\u00f6re, 5510 say\u0131l\u0131 Kanunun 12 nci maddesine gere\u011fince sigortal\u0131 \u00e7al\u0131\u015ft\u0131rmas\u0131 nedeniyle i\u015fveren durumunda olan 667 say\u0131l\u0131 KHK\u2019da say\u0131lan 2351 kurum ve kurulu\u015f 23\/7\/2016 tarihinden, 668 say\u0131l\u0131 KHK\u2019da say\u0131lan 131 kurum ve kurulu\u015f ise 27\/7\/2016 tarihinden itibaren 5510 say\u0131l\u0131 Kanun kapsam\u0131ndan \u00e7\u0131kar\u0131lacakt\u0131r.<\/p>\n 667 ve 668 say\u0131l\u0131 KHK\u2019lar ekindeki listelerde yer alan kurum ve kuru\u015flar\u0131n i\u015fyerleri numaralar\u0131 \u00fcnitelerce tespit edilerek \u201c\u2026\u2026 say\u0131l\u0131 KHK nedeniyle i\u015fyerinin kapat\u0131lmas\u0131\u201d se\u00e7ene\u011fi kullan\u0131larak kanun kapsam\u0131ndan \u00e7\u0131k\u0131\u015f i\u015flemi yap\u0131lacakt\u0131r.<\/p>\n \u00dcnitelerce kamu kurum ve kurulu\u015flar\u0131ndan kapat\u0131lan i\u015fyerleri ile ilgili al\u0131nan yaz\u0131lar 667 ve 668 say\u0131l\u0131 KHK\u2019daki listelerde kar\u015f\u0131la\u015ft\u0131r\u0131larak i\u015flem yap\u0131lacakt\u0131r.<\/p>\n KHK\u2019larda bulunmayan i\u015fyerleri ile valiliklerin ola\u011fan\u00fcst\u00fc hal birimlerince kapat\u0131lmas\u0131na karar verilen i\u015fyerleri hakk\u0131nda valilik\u00e7e bildirilen tarih itibariyle i\u015fyerleri kanun kapsam\u0131ndan \u00e7\u0131kar\u0131lacakt\u0131r. \u00dcnitelere i\u015fyerleri hakk\u0131nda yap\u0131lan ihbar ve \u015fikayetler valiliklere g\u00f6nderilerek sonucuna g\u00f6re i\u015flem yap\u0131lacakt\u0131r.<\/p>\n KHK\u2019lar\u0131n ekindeki listelerde yer almakla birlikte sigortal\u0131 \u00e7al\u0131\u015ft\u0131rmad\u0131\u011f\u0131 anla\u015f\u0131lan i\u015fyerleri \u00fcnitelerce belirlenerek sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lmad\u0131\u011f\u0131 hususu tutanak alt\u0131na al\u0131nacakt\u0131r.<\/p>\n <\/p>\n \u00a0<\/strong><\/p>\n 2.1- Kapat\u0131lan i\u015fyerlerinden i\u015ften ayr\u0131l\u0131\u015f\u0131 yap\u0131lacak sigortal\u0131lar<\/strong><\/p>\n 667 say\u0131l\u0131 KHK\u2019da say\u0131lan i\u015fyerlerinde 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin\u00a0 birinci f\u0131kras\u0131n\u0131n (a) bendine tabi \u00e7al\u0131\u015fan sigortal\u0131lar\u0131n i\u015fyerlerinin kapat\u0131lmas\u0131 nedeniyle i\u015f akitleri 23\/7\/2016 tarihinden itibaren fesh edilmi\u015f say\u0131laca\u011f\u0131ndan i\u015ften\u00a0 ayr\u0131l\u0131\u015f\u00a0 tarihi 23\/7\/2016, 668 say\u0131l\u0131 KHK\u2019da say\u0131lan i\u015fyerlerinde \u00e7al\u0131\u015fan sigortal\u0131lar i\u00e7in i\u015ften ayr\u0131l\u0131\u015f tarihi 27\/7\/2016 olarak dikkate al\u0131nacakt\u0131r.<\/p>\n Bu sigortal\u0131lar\u0131n i\u015ften ayr\u0131l\u0131\u015f bildirgesi \u00fcnitelerce re\u2019sen d\u00fczenlenecek olup i\u015ften\u00a0 ayr\u0131l\u0131\u015f nedeni olarak \u201c36- OHAL\/KHK\u201d kodu kullan\u0131lacakt\u0131r.<\/p>\n \u00dcnitelerce sigortal\u0131 i\u015ften ayr\u0131l\u0131\u015f bildirgesinin d\u00fczenlenmesinde, sigortal\u0131n\u0131n i\u015ften ayr\u0131ld\u0131\u011f\u0131 ay ve bir \u00f6nceki aya ait prime esas kazanc\u0131n bildirgede bulunmas\u0131 gerekmekte olup prime esas kazanc\u0131n bulunmad\u0131\u011f\u0131 durumlarda, \u201c0\u201d g\u00fcn ve \u201c0\u201d kazan\u00e7 girilerek bildirge d\u00fczenlenecek eksik g\u00fcn nedeni olarak \u201c10- Genel hayat\u0131 etkileyen olaylar\u201d kodu kullan\u0131lacakt\u0131r.<\/p>\n \u0130\u015fyerinin KHK\u2019lar kapsam\u0131nda kapat\u0131lmas\u0131 nedeniyle sadece bu i\u015fyerlerinden i\u015ften \u00e7\u0131kan sigortal\u0131larla s\u0131n\u0131rl\u0131 olmak \u00fczere re\u2019sen d\u00fczenlenecek i\u015ften ayr\u0131l\u0131\u015f bildirgesi d\u00fczenleme nedeni olarak \u201cOHAL\/KHK\u201d kodu kullan\u0131lacakt\u0131r.<\/p>\n <\/p>\n 667 ve 668 KHK\u2019lar kapsam\u0131nda i\u015fyerleri i\u00e7inde olmamakla birlikte milli g\u00fcvenli\u011fe kar\u015f\u0131 faaliyette bulundu\u011funa karar verilen yap\u0131, olu\u015fum veya gruplara \u00fcyeli\u011fi, mensubiyeti veya iltisak\u0131 yahut bunlarla irtibat\u0131 oldu\u011fu de\u011ferlendirildi\u011fi i\u00e7in g\u00f6zalt\u0131na al\u0131nan veya tutuklanan sigortal\u0131lar\u0131n i\u015ften \u00e7\u0131k\u0131\u015f nedeni 4857 say\u0131l\u0131 Kanunun 17 nci, 25 inci ve 26 nc\u0131 madde h\u00fck\u00fcmleri kapsam\u0131nda i\u015fverence belirlenecektir.<\/p>\n \u0130\u015fverenin g\u00f6zalt\u0131na al\u0131nan veya tutuklanan sigortal\u0131lar\u0131n g\u00f6revden uzakla\u015ft\u0131r\u0131lm\u0131\u015f olduklar\u0131 d\u00f6nemde hizmet akitlerinin ask\u0131da oldu\u011fu dikkate al\u0131narak \u00fccret \u00f6dememesi halinde sigortal\u0131lar\u0131n soru\u015fturma tamamlan\u0131p g\u00f6revlerine son verilinceye\/i\u015f akitleri fesh edilinceye kadar ge\u00e7en s\u00fcre i\u00e7in i\u015ften ayr\u0131l\u0131\u015f bildirgesinde sigortal\u0131n\u0131n i\u015ften ayr\u0131l\u0131\u011f\u0131 ay ve \u00f6nceki aya ait hizmetleri \u201c0\u201d g\u00fcn ve \u201c0\u201d kazan\u00e7 olarak, eksik g\u00fcn nedeni ise \u201c4- G\u00f6zalt\u0131na al\u0131nma\u201d, \u201c5- Tutukluluk\u201d olarak bildirilecektir.<\/p>\n <\/p>\n 667 say\u0131l\u0131 KHK ile 23\/7\/2016 tarihinde kapat\u0131lan i\u015fyerlerinde \u00e7al\u0131\u015fan sigortal\u0131lar\u0131n 2016 y\u0131l\u0131 Haziran ay\u0131na ait ayl\u0131k prim ve hizmet belgesinin (eksik g\u00fcn nedeni rapor, k\u0131sm\u0131 isdihdam, puantaj, \u00fccretsiz izin vb. ile \u00e7al\u0131\u015f\u0131lmad\u0131\u011f\u0131na dair bildirim giri\u015fi hari\u00e7) 30 g\u00fcn, 2016 y\u0131l\u0131 Temmuz ay\u0131 23 g\u00fcn, 668 say\u0131l\u0131 KHK ile 27\/7\/2016 kapat\u0131lan i\u015fyerlerinde \u00e7al\u0131\u015fanlar\u0131n ayl\u0131k prim ve hizmet belgesi 2016 y\u0131l\u0131 Haziran ay\u0131 i\u00e7in 30 g\u00fcn, 2016 Temmuz ay\u0131na ait 27\u00a0 g\u00fcn olarak d\u00fczenlenmesi gerekmektedir.<\/p>\n Buna g\u00f6re;<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0130\u015fyerlerinin kapat\u0131ld\u0131\u011f\u0131 23\/7\/2016 ve 27\/7\/2016 tarihleri itibariyle i\u015fverenlerce e- bildirge \u015fifresi kullan\u0131larak yap\u0131lan bildirimler Kurumca ge\u00e7erli say\u0131lacakt\u0131r.<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0130\u015fveren ya da yetkili ki\u015fi taraf\u0131ndan 2016 y\u0131l\u0131 Temmuz ay\u0131 ayl\u0131k prim ve hizmet belgesi giri\u015flerinin (i\u015f kazas\u0131 meslek hastal\u0131\u011f\u0131 bildirim formu, \u00e7al\u0131\u015f\u0131lmad\u0131\u011f\u0131na dair bildirim giri\u015fi) yap\u0131labilmesi i\u00e7in e-bildirge \u015fifrelerinin 24\/8\/2016 tarihine kadar a\u00e7\u0131k kalmas\u0131 sa\u011flanacakt\u0131r.<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0130\u015fveren ya da yetki verdi\u011fi ki\u015finin g\u00f6zalt\u0131na al\u0131nm\u0131\u015f ya da tutuklanm\u0131\u015f olmas\u0131 halinde i\u015fverenin bu hususu belgelemesi ko\u015fuluyla i\u015fyerlerinin kapat\u0131ld\u0131\u011f\u0131 tarihlere kadar verilmesi gereken belgeler ka\u011f\u0131t ortam\u0131nda verilebilecektir.<\/p>\n <\/p>\n 2016 y\u0131l\u0131 Haziran ve Temmuz ay\u0131 ayl\u0131k prim ve hizmet belgesi verilmi\u015f olup bu aylarda hizmet bildirmeyen sigortal\u0131lar\u0131n 23\/7\/2016 tarihinden itibaren 3 ay i\u00e7inde m\u00fcracaatlar\u0131 halinde sigortal\u0131n\u0131n \u00f6nceki aylarda da bu i\u015fyerinde \u00e7al\u0131\u015f\u0131p \u00e7al\u0131\u015fmad\u0131\u011f\u0131, \u00fccret bordrosu ya da \u00fccretin banka arac\u0131l\u0131\u011f\u0131 \u00f6denmesi nedeniyle banka ekstresi bulunmas\u0131 halinde ayl\u0131k prim ve hizmet belgesi re\u2019sen d\u00fczenlenecektir. 3 ayl\u0131k s\u00fcreden sonra Kuruma intikal eden talepler hakk\u0131nda Kurumun denetim ve kontrolle g\u00f6revli memurlar\u0131nca i\u015flem yap\u0131lacakt\u0131r.<\/p>\n <\/p>\n 667 ve 668 KHK\u2019lar kapsam\u0131nda i\u015fyerleri i\u00e7inde olmamakla birlikte milli g\u00fcvenli\u011fe kar\u015f\u0131 faaliyette bulundu\u011funa karar verilen yap\u0131, olu\u015fum veya gruplara \u00fcyeli\u011fi, mensubiyeti veya iltisak\u0131 yahut bunlarla irtibat\u0131 oldu\u011fu de\u011ferlendirildi\u011fi i\u00e7in g\u00f6zalt\u0131na al\u0131nan veya tutuklanan sigortal\u0131lar\u0131n g\u00f6revden uzakla\u015ft\u0131r\u0131lm\u0131\u015f olduklar\u0131 d\u00f6nemde hizmet akitlerinin ask\u0131da oldu\u011fu dikkate al\u0131narak i\u015fverence \u00fccret \u00f6demesi yap\u0131lmamas\u0131 halinde soru\u015fturma tamamlan\u0131p g\u00f6revlerine son verilinceye veya g\u00f6reve ba\u015flat\u0131lacaklar\u0131 tarihe kadar ayl\u0131k prim ve hizmet<\/p>\n <\/p>\n belgeleri \u201c0\u201d g\u00fcn ve \u201c0\u201d kazan\u00e7 olarak, eksik g\u00fcn nedeni ise g\u00f6zalt\u0131na al\u0131nanlar i\u00e7in \u201c4- G\u00f6zalt\u0131na al\u0131nma\u201d, tutuklananlar i\u00e7in \u201c5- Tutukluluk\u201d, i\u015ften uzakla\u015ft\u0131r\u0131lanlar i\u00e7in \u201c13-Di\u011fer\u201d olarak bildirilecektir.<\/p>\n \u0130\u015fverence sigortal\u0131ya \u00fccret \u00f6denmesi durumunda ise ayl\u0131k prim ve hizmet belgelerinin g\u00fcn ve kazan\u00e7l\u0131 olarak bildirilmesi, bu ba\u011flamda \u00f6denen \u00fccretinin tam \u00fccret de\u011fil \u00fccretinin 1\/2\u2019si ve 2\/3\u2019\u00fc oran\u0131nda olmas\u0131 durumunda; \u00f6denen \u00fccretinin, 30 g\u00fcnl\u00fck sigorta primine\u00a0 prime esas kazanc\u0131n ayl\u0131k alt s\u0131n\u0131r\u0131n\u0131n \u00fczerinde olmas\u0131 halinde 30 g\u00fcn ve \u00f6denen prime esas kazan\u00e7 tutar\u0131 \u00fczerinden, 30 g\u00fcnl\u00fck prime esas kazanc\u0131n alt s\u0131n\u0131r\u0131n\u0131n alt\u0131nda olmas\u0131 halinde alt s\u0131n\u0131r\u0131n alt\u0131nda kalan tutara ili\u015fkin i\u015f\u00e7i ve i\u015fveren prime esas kazanc\u0131n\u0131n tamam\u0131n\u0131n i\u015fverence \u00f6denmesi suretiyle 30 g\u00fcn ve ayl\u0131k prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00fczerinden Kurumumuza bildirimde bulunulmas\u0131 gerekmektedir.<\/p>\n Bu ki\u015filerin soru\u015fturma neticesinde g\u00f6revlerine ba\u015flat\u0131lmas\u0131 durumunda a\u00e7\u0131kta kald\u0131klar\u0131 s\u00fcre i\u00e7in kendilerine ayr\u0131ca \u00fccret \u00f6denmesi halinde, bu defa ili\u015fkin olduklar\u0131 aylara istinaden verilecek geriye d\u00f6n\u00fck ayl\u0131k prim ve hizmet belgelerinin g\u00fcns\u00fcz ve sadece prime esas kazan\u00e7 tutar\u0131n\u0131 i\u00e7erecek \u015fekilde d\u00fczenlenmesi, ayr\u0131ca s\u00f6z konusu belgelerin ge\u00e7 verilmesi sonucunda, sigortal\u0131lar\u0131n g\u00f6reve ba\u015flat\u0131lmas\u0131n\u0131n belgelenmesi dolay\u0131s\u0131yla g\u00f6reve ba\u015flat\u0131lmas\u0131na konusundaki yaz\u0131n\u0131n ilgili kurumun evrak kay\u0131tlar\u0131na girdi\u011fi tarihi takip eden ay\u0131n 23\u2019\u00fcne kadar belgelerin verilmesi ko\u015fuluyla, bu belgeler nedeniyle idari para cezas\u0131 uygulanmamas\u0131 gerekmektedir.<\/p>\n <\/p>\n 667 say\u0131l\u0131 KHK\u2019da say\u0131lan i\u015fyerleri 23\/7\/2016 tarihinde, 668 say\u0131l\u0131 KHK\u2019da say\u0131lan i\u015fyerleri 27\/7\/2016 tarihinde kapat\u0131ld\u0131\u011f\u0131ndan bu tarihlerden sonra bu i\u015fyerlerinden geriye y\u00f6nelik verilen i\u015fe giri\u015f bildirgesi al\u0131nmayacakt\u0131r. Mahkeme karar\u0131, Kurumun denetim ve kontrolle g\u00f6revli memurlar\u0131 ile di\u011fer kamu idarelerinin denetim elemanlar\u0131n\u0131n kendi mevzuatlar\u0131 gere\u011fince yapacaklar\u0131 soru\u015fturma denetim raporlar\u0131 hakk\u0131nda \u00f6nceden oldu\u011fu\u00a0 gibi i\u015flem yap\u0131lmaya devam edilecektir.<\/p>\n 23\/7\/2016 ve 27\/7\/2016 tarihinden \u00f6nceki s\u00fcrelere ait i\u015fe giri\u015f bildirgesinin i\u015fveren, yetkili ki\u015fi taraf\u0131ndan verilmesi ya da sigortal\u0131lar\u0131n bu tarihten \u00f6nce bu i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131klar\u0131n\u0131 beyan etmeleri halinde i\u015fverenden gerekli bilgi ve belgelerin temini istenecek, sigortal\u0131lar\u0131n 23\/7\/2016 tarihinden itibaren 3 ay i\u00e7inde m\u00fcracaatlar\u0131 halinde 2016 y\u0131l\u0131 May\u0131s\u00a0 ve Haziran ay\u0131nda da bu i\u015fyerlerinde \u00e7al\u0131\u015f\u0131p \u00e7al\u0131\u015fmad\u0131klar\u0131 ve \u00fccret bordrosu ya da \u00fccretin banka arac\u0131l\u0131\u011f\u0131 \u00f6denmesi nedeniyle banka ekstresi bulunmas\u0131 halinde i\u015fe giri\u015f bildirgesi i\u015fleme al\u0131nacak, i\u015fe giri\u015f bildirgesi i\u015fverence verilmemi\u015fse ayl\u0131k prim ve hizmet belgesi ile birlikte re\u2019sen d\u00fczenlenecektir. 3 ayl\u0131k s\u00fcreden sonra Kuruma intikal eden talepler hakk\u0131nda Kurumun denetim ve kontrolle g\u00f6revli memurlar\u0131nca i\u015flemyap\u0131lacakt\u0131r.<\/p>\n <\/p>\n 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda sigortal\u0131 say\u0131lanlar\u0131n sigortal\u0131l\u0131k ba\u015flang\u0131c\u0131 ve sonland\u0131r\u0131lmas\u0131, Kanunun 8 inci ve 9 uncu maddelerine istinaden yap\u0131lmakta olup, s\u00f6z konusu maddeler gere\u011fince kapat\u0131lan i\u015fyerleri sahiplerinden;<\/p>\n Kollektif \u015firket ortaklar\u0131, adi komandit \u015firketlerin komandite ve komanditer ortaklar\u0131 ve donatma i\u015ftiraki ortaklar\u0131n\u0131n sigortal\u0131l\u0131klar\u0131n\u0131n sonland\u0131r\u0131lmas\u0131na ili\u015fkin bildirim \u201cVergi Dairelerince\u201d,<\/p>\n <\/p>\n Anonim \u015firketlerin y\u00f6netim kurulu \u00fcyesi olan ortaklar\u0131 ile sermaye \u015firketlerinden limited \u015firket ortaklar\u0131, sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketin komandite ortaklar\u0131n\u0131n sigortal\u0131l\u0131klar\u0131n\u0131n sonland\u0131r\u0131lmas\u0131na ili\u015fkin bildirim \u201cTicaret Sicil M\u00fcd\u00fcrl\u00fcklerince\u201d,<\/p>\n Gelir vergisinden muaf olup, esnaf ve sanatkarlar siciline kay\u0131tl\u0131 olanlar\u0131n sigortal\u0131l\u0131klar\u0131n\u0131n sonland\u0131r\u0131lmas\u0131na ili\u015fkin bildirim \u201cSicil M\u00fcd\u00fcrl\u00fcklerince\u201d,<\/p>\n K\u00f6y ve mahalle muhtarlar\u0131n\u0131n sigortal\u0131l\u0131klar\u0131n\u0131n sonland\u0131r\u0131lmas\u0131na ili\u015fkin bildirim \u201c\u0130lgili \u0130l ve \u0130l\u00e7e M\u00fclki \u0130dare Amirliklerince\u201d,<\/p>\n 6132 say\u0131l\u0131 Kanuna tabi jokey ve antren\u00f6rlerin sigortal\u0131l\u0131klar\u0131n\u0131n sonland\u0131r\u0131lmas\u0131na ili\u015fkin bildirim \u201cT\u00fcrkiye Jokey Kul\u00fcb\u00fcnce\u201d,<\/p>\n Yap\u0131lmakta olup, bu kurum ve kurulu\u015flardan, bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan bu kurum ve kurulu\u015flar\u0131n, sigortal\u0131lar\u0131n sigortal\u0131l\u0131klar\u0131n\u0131n sonland\u0131r\u0131lmas\u0131na ili\u015fkin bildiriminin Kurumumuza intikal etmesi halinde, kurum ve kurulu\u015flarca terk i\u015flemlerinin yap\u0131ld\u0131\u011f\u0131 tarih itibariyle (4\/b) kapsam\u0131ndaki sigortal\u0131l\u0131klar\u0131 sonland\u0131r\u0131lacakt\u0131r.<\/p>\n \u0130\u015fyerleri, 667 ve 668 say\u0131l\u0131 KHK\u2019lar kapsam\u0131nda kapat\u0131lm\u0131\u015f i\u015fverenlerden (4\/b) kapsam\u0131nda sigortal\u0131l\u0131\u011f\u0131 bulunanlar\u0131n i\u015fyerlerinin kapat\u0131ld\u0131\u011f\u0131na ili\u015fkin bilgilerin Kurumumuzca tespit edilmesi halinde, bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan kurum ve kurulu\u015flarca gerekli sonland\u0131rma i\u015flemleri yap\u0131lmak \u00fczere, ilgili kurumlar bilgilendirilecek olup, ilgili kurumlarca sonland\u0131rma i\u015flemlerinin yap\u0131lmas\u0131 sonucunda (4\/b) kapsam\u0131ndaki sigortal\u0131l\u0131klar\u0131 bildirim y\u00fck\u00fcml\u00fcs\u00fc kurum ve kurulu\u015flardan gelen bilgilere g\u00f6re sonland\u0131r\u0131lacakt\u0131r.<\/p>\n <\/p>\n 667 ve 668 say\u0131l\u0131 KHK\u2019lar ile kapat\u0131lan kurum ve kurulu\u015flar\u0131n ve bunlara\u00a0 ba\u011fl\u0131 iktisadi i\u015fletmelerin ve te\u015fekk\u00fcllerinin yukar\u0131da da belirtildi\u011fi \u00fczere, malvarl\u0131\u011f\u0131n\u0131n bedelsiz olarak Hazineye devredilmesi nedeniyle Kurum alacaklar\u0131n\u0131n kapat\u0131lan t\u00fczel ki\u015filiklerden ve te\u015fekk\u00fcllerden tahsil edilmesi imkan\u0131 ortadan kalkm\u0131\u015ft\u0131r. Bu bak\u0131mdan KHK\u2019lar kapsam\u0131nda kapat\u0131lan \u00f6zel sa\u011fl\u0131k kurum ve kurulu\u015flar\u0131n\u0131n, \u00f6zel \u00f6\u011fretim kurum ve kurulu\u015flar\u0131 ile \u00f6\u011frenci yurtlar\u0131 ve pansiyonlar\u0131n\u0131n, vak\u0131f ve dernekler ile bunlar\u0131n iktisadi i\u015fletmelerinin,\u00a0 vak\u0131f\u00a0 y\u00fcksek \u00f6\u011fretim kurumlar\u0131n\u0131n, sendika, federasyon ve konfederasyonlar\u0131n, \u00f6zel radyo ve televizyon kurulu\u015flar\u0131n\u0131n, gazete, dergi ile yay\u0131nevi ve da\u011f\u0131t\u0131m kanallar\u0131n\u0131n ihale konusu\/ \u00f6zel nitelikteki in\u015faat i\u015flerinin tespitinin yap\u0131larak ihale kapsam\u0131nda yapt\u0131klar\u0131 her t\u00fcrl\u00fc ihale konusu i\u015flerin ve \u00f6zel nitelikteki in\u015faat i\u015flerinin 15\/7\/2016 tarihi itibariyle ile 5510 say\u0131l\u0131 Kanunun 85 inci maddesi gere\u011fince gerekli ara\u015ft\u0131rma i\u015fleminin yap\u0131larak an\u0131lan i\u015flerden dolay\u0131 fark i\u015f\u00e7ilik tutarlar\u0131n\u0131n saptanmas\u0131 durumunda s\u00f6z konusu fark i\u015f\u00e7ilik tutarlar\u0131n\u0131n KHK\u2019ler gere\u011fince ihale konusu i\u015flerden dolay\u0131 hakedi\u015ften ve teminattan bug\u00fcn i\u00e7in al\u0131nmas\u0131 m\u00fcmk\u00fcn bulunmad\u0131\u011f\u0131ndan an\u0131lan fark i\u015f\u00e7ilik tutarlar\u0131n\u0131n t\u00fczel ki\u015filik y\u00f6neticileri, yetkilileri ve kanuni temsilcileri ve te\u015fekk\u00fcl\u00fc idare edenler ile limited \u015firket stat\u00fcs\u00fcnde olanlar\u0131n ortaklar\u0131ndan tahsili yoluna gidilmesi gerekmektedir.<\/p>\n <\/p>\n 667 ve 668 say\u0131l\u0131 KHK\u2019lar kapsam\u0131nda kapat\u0131lan kurum ve kurulu\u015flar\u0131n 6183 say\u0131l\u0131 Kanun kapsam\u0131nda takip ve tahsil edilen prim ve prime ili\u015fkin bor\u00e7lar\u0131n\u0131n tahsili hususunda 29\/7\/2016 tarihli ve 4184525 say\u0131l\u0131 Genel Yaz\u0131 da a\u00e7\u0131klanan esaslara g\u00f6re i\u015flem yap\u0131lacakt\u0131r.<\/p>\n <\/p>\n Bu Genelgede belirtilen hususlar d\u0131\u015f\u0131nda \u00fcnitelerce teredd\u00fct olu\u015fmas\u0131 halinde, teredd\u00fct edilen husus hakk\u0131nda ilgili Genel M\u00fcd\u00fcrl\u00fckten yaz\u0131l\u0131 g\u00f6r\u00fc\u015f istenecektir.<\/p>\n <\/p>\n 667 ve 668 say\u0131l\u0131 KHK\u2019lar d\u0131\u015f\u0131nda, i\u015fyerlerinin kapat\u0131lmas\u0131n\u0131 i\u00e7eren yeni KHK\u2019lar\u0131n yay\u0131mlanmas\u0131 halinde bu Genelgede belirtilen hususlar do\u011frultusunda i\u015flem yap\u0131lacakt\u0131r.<\/p>\n <\/p>\n Bilgi edinilmesini ve gere\u011fini rica ederim.<\/p>\n <\/p>\n DA\u011eITIM\u00a0\u00a0\u00a0\u00a0\u00a0 :<\/p>\n Gere\u011fi :\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bilgi\u00a0\u00a0\u00a0 :<\/p>\n Merkez ve Ta\u015fra Te\u015fkilat\u0131na\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlikBakanl\u0131\u011f\u0131na<\/p>\n","protected":false},"excerpt":{"rendered":" FET\u00d6\/PDY kapsam\u0131nda kapat\u0131lan i\u015fyerleri<\/p>\n","protected":false},"author":1,"featured_media":163,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[6],"tags":[],"class_list":["post-616","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sgk"],"views":1249,"_links":{"self":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/616","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=616"}],"version-history":[{"count":1,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/616\/revisions"}],"predecessor-version":[{"id":617,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/616\/revisions\/617"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media\/163"}],"wp:attachment":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}1-\u00a0 \u0130\u015fyerlerinin 5510 say\u0131l\u0131 Kanun kapsam\u0131ndan \u00e7\u0131kar\u0131lmas\u0131<\/h1>\n
2-\u00a0 \u0130\u015ften ayr\u0131l\u0131\u015f bildirgesi i\u015flemleri<\/h1>\n
2.2- G\u00f6zalt\u0131 ve tutukluluk nedeniyle i\u015f akitlerine son verilen sigortal\u0131lar<\/h1>\n
3-\u00a0 Ayl\u0131k prim ve hizmet belgesi y\u00f6n\u00fcnden<\/h1>\n
3.1- Sigortal\u0131lar\u0131n hizmet kay\u0131tlar\u0131n\u0131n olu\u015fturulmas\u0131<\/h1>\n
3.2- G\u00f6zalt\u0131na al\u0131nan ya da tutuklanan sigortal\u0131lar\u0131n prime esas kazan\u00e7 bildirimi<\/h1>\n
4-\u00a0 \u0130\u015fe giri\u015f bildirgesi y\u00f6n\u00fcnden<\/h1>\n
5-\u00a0 Kapat\u0131lan t\u00fczel ki\u015filiklerin ortaklar\u0131n\u0131n sigortal\u0131l\u0131klar\u0131<\/h1>\n
6-Asgari i\u015f\u00e7ilik uygulamas\u0131 y\u00f6n\u00fcnden yap\u0131lacak i\u015flemler<\/h1>\n
7-\u00a0 Kurum alacaklar\u0131n\u0131n takip ve tahsil edilmesi<\/h1>\n
8-\u00a0 Teredd\u00fct edilen hususlar<\/h1>\n