{"id":646,"date":"2016-08-25T10:15:58","date_gmt":"2016-08-25T07:15:58","guid":{"rendered":"http:\/\/www.yusuftur.com.tr\/?p=646"},"modified":"2016-08-25T10:15:58","modified_gmt":"2016-08-25T07:15:58","slug":"sosyal-sigorta-islemleri-yonetmeliginde-degisiklik-yapilmasina-iliskin-yonetmelik","status":"publish","type":"post","link":"https:\/\/www.yusuftur.com.tr\/index.php\/sosyal-sigorta-islemleri-yonetmeliginde-degisiklik-yapilmasina-iliskin-yonetmelik\/","title":{"rendered":"Sosyal Sigorta \u0130\u015flemleri Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Y\u00f6netmelik"},"content":{"rendered":"<p>Sosyal Sigorta \u0130\u015flemleri Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Y\u00f6netmelik<!--more--><\/p>\n<table width=\"586\">\n<tbody>\n<tr>\n<td width=\"195\">25 A\u011fustos 2016 PER\u015eEMBE<\/td>\n<td width=\"195\"><strong>Resm\u00ee Gazete<\/strong><\/td>\n<td width=\"195\">Say\u0131 : 29812<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"586\"><strong>Y\u00d6NETMEL\u0130K<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"586\">Sosyal G\u00fcvenlik Kurumu Ba\u015fkanl\u0131\u011f\u0131ndan:<\/p>\n<p>SOSYAL S\u0130GORTA \u0130\u015eLEMLER\u0130 Y\u00d6NETMEL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K<\/p>\n<p>YAPILMASINA \u0130L\u0130\u015eK\u0130N Y\u00d6NETMEL\u0130K<\/p>\n<p><strong>MADDE 1 \u2013<\/strong> 12\/5\/2010 tarihli ve 27579 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Sosyal Sigorta \u0130\u015flemleri Y\u00f6netmeli\u011finin 9 uncu maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n (c) bendinin (1) numaral\u0131 alt bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, (\u00e7) bendinde yer alan \u201c, bunlardan bakmakla y\u00fck\u00fcml\u00fc olunan ki\u015fi durumunda olmayanlar hakk\u0131nda ayr\u0131ca\u201d ibaresi \u201cile\u201d olarak de\u011fi\u015ftirilmi\u015f, (d) bendinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki bent, maddenin yedinci f\u0131kras\u0131n\u0131n (d) bendinin sonuna ise \u201cile polis naspedilmek \u00fczere Polis Meslek E\u011fitim Merkezlerinde polislik e\u011fitimine tabi tutulan adaylar,\u201d ibaresi eklenmi\u015ftir.<\/p>\n<p>\u201c1) Harp malulleri ile 3\/11\/1980 tarihli ve 2330 say\u0131l\u0131 Nakdi Tazminat ve Ayl\u0131k Ba\u011flanmas\u0131 Hakk\u0131nda Kanuna veya 2330 say\u0131l\u0131 Kanun h\u00fck\u00fcmleri veya 8\/6\/1949 tarihli ve 5434 say\u0131l\u0131 T\u00fcrkiye Cumhuriyeti Emekli Sand\u0131\u011f\u0131 Kanununun 56 nc\u0131 maddesi uygulanarak ayl\u0131k ba\u011flanmas\u0131n\u0131 gerektiren kanunlara g\u00f6re vazife malull\u00fc\u011f\u00fc ayl\u0131\u011f\u0131 ba\u011flanm\u0131\u015f malullerden, Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) ve (b) bentleri kapsam\u0131nda sigortal\u0131 olarak \u00e7al\u0131\u015fmaya ba\u015flayanlar hakk\u0131nda i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 sigortas\u0131 h\u00fck\u00fcmleri uygulan\u0131r, ancak uzun vadeli sigorta kollar\u0131na tabi olmay\u0131 istemeleri h\u00e2linde bu isteklerini Kuruma bildirdikleri tarihi takip eden ayba\u015f\u0131ndan itibaren haklar\u0131nda uzun vadeli sigorta kollar\u0131 uygulan\u0131r.\u201d<\/p>\n<p>\u201ce) Kanunun ek 9 uncu maddesi kapsam\u0131nda ev hizmetlerinde ayn\u0131 ger\u00e7ek ki\u015fi yan\u0131nda ayda on g\u00fcn ve daha fazla \u00e7al\u0131\u015fanlar hakk\u0131nda uzun vadeli, k\u0131sa vadeli sigorta ve genel sa\u011fl\u0131k sigortas\u0131 h\u00fck\u00fcmleri, on g\u00fcnden az \u00e7al\u0131\u015fanlar hakk\u0131nda ise i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 sigortas\u0131, istekleri halinde uzun vadeli sigorta h\u00fck\u00fcmleri ile genel sa\u011fl\u0131k sigortas\u0131 h\u00fck\u00fcmleri,\u201d<\/p>\n<p><strong>MADDE 2 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 10 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, birinci f\u0131kras\u0131n\u0131n (d) bendine \u201cT\u00fcrkiye\u2019ye\u201d ibaresinden sonra gelmek \u00fczere \u201c\u00fc\u00e7 ay\u0131 ge\u00e7memek \u00fczere\u201d ibaresi, (j) bendinden sonra gelmek \u00fczere ise a\u015fa\u011f\u0131daki bent eklenmi\u015ftir.<\/p>\n<p>\u201ck) Harp malulleri ile 2330 say\u0131l\u0131 Kanuna veya 2330 say\u0131l\u0131 Kanun h\u00fck\u00fcmleri veya 5434 say\u0131l\u0131 Kanunun 56 nc\u0131 maddesi uygulanarak ayl\u0131k ba\u011flanmas\u0131n\u0131 gerektiren kanunlara g\u00f6re vazife malull\u00fc\u011f\u00fc ayl\u0131\u011f\u0131 veya i\u015f kazas\u0131 ya da meslek hastal\u0131\u011f\u0131 sebebiyle gelir ba\u011flanm\u0131\u015f olanlar d\u0131\u015f\u0131nda, ayl\u0131\u011f\u0131 ya da geliri kesilmeksizin Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda \u00e7al\u0131\u015fanlar,\u201d<\/p>\n<p><strong>MADDE 3 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 11 inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n (a) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, maddeye a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n<p>\u201ca) Ticari kazan\u00e7 veya serbest meslek kazanc\u0131 nedeniyle ger\u00e7ek veya basit usulde gelir vergisi m\u00fckellefi olanlar\u0131n sigortal\u0131l\u0131klar\u0131, bu m\u00fckellefiyetlerinin ba\u015flang\u0131\u00e7 tarihi itibar\u0131yla ba\u015flar ve vergi m\u00fckellefinin i\u015fe ba\u015flamaya ili\u015fkin yoklama dahil t\u00fcm i\u015flemlerinin ger\u00e7ekle\u015ftirildi\u011fi veya 213 say\u0131l\u0131 Vergi Usul Kanununca vergi incelemeye yetkili olanlarca d\u00fczenlenen raporlar\u0131n ya da vergi m\u00fckellefiyeti tesisi ile ilgili mahkeme karar\u0131n\u0131n uygulanmak \u00fczere ilgili vergi dairesine g\u00f6nderildi\u011fi tarihten itibaren iki ay\u0131 ge\u00e7memek \u00fczere, vergi m\u00fckellefiyeti i\u015flemlerinin tekemm\u00fcl ettirildi\u011fi tarihten (vergi m\u00fckellefiyeti i\u015flemlerinin tamamlanmas\u0131 akabinde, vergi dairesince bilgisayar sistemine girildi\u011fi tarih) itibaren vergi dairelerince,\u201d<\/p>\n<p>\u201c(7) Bu madde kapsam\u0131nda Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendine tabi sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenler e-sigorta yoluyla yapt\u0131klar\u0131 bildirimleri bildirgede belirtilen i\u015fe giri\u015f tarihini takip eden ilk i\u015f g\u00fcn\u00fc saat 23.59\u2019a kadar e-sigorta yoluyla iptal edebilir.\u201d<\/p>\n<p><strong>MADDE 4 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 14 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131n\u0131n (a) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131na \u201con g\u00fcn i\u00e7inde Kuruma\u201d ibaresinden sonra gelmek \u00fczere \u201ce-sigorta yoluyla\u201d ibaresi eklenmi\u015ftir.<\/p>\n<p>\u201ca) Ticari kazan\u00e7 veya serbest meslek kazanc\u0131 nedeniyle ger\u00e7ek veya basit usulde gelir vergisi m\u00fckellefi olanlar\u0131n sigortal\u0131l\u0131klar\u0131, bu m\u00fckellefiyetlerinin sona erdi\u011fi tarih itibar\u0131yla sona erer ve vergi m\u00fckellefinin i\u015fi terke ili\u015fkin yoklama veya 213 say\u0131l\u0131 Vergi Usul Kanununca vergi incelemeye yetkili olanlarca d\u00fczenlenen raporlar\u0131n ya da vergi m\u00fckellefiyetinin sonland\u0131r\u0131lmas\u0131yla ilgili mahkeme karar\u0131n\u0131n uygulanmas\u0131 da dahil t\u00fcm i\u015flemlerinin vergi dairesince iki ay\u0131 ge\u00e7memek \u00fczere tekemm\u00fcl ettirildi\u011fi tarihten (vergi m\u00fckellefinin i\u015fi terk i\u015flemlerinin, tamamlanmas\u0131 akabinde, bilgisayar sistemine girildi\u011fi tarih) itibaren vergi dairelerince ve sigortal\u0131larca,\u201d<\/p>\n<p><strong>MADDE 5 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 18 inci maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki bent eklenmi\u015ftir.<\/p>\n<p>\u201c\u00e7) \u0130\u015fe giri\u015f bildirgesi verilmedi\u011fi halde sicilsiz tahakkuk komisyonunca, sigorta prim bordrosunda yer alan \u00e7al\u0131\u015fmalar\u0131 hizmet olarak say\u0131lanlar ile i\u015fe giri\u015f bildirgesi verilmedi\u011fi halde ba\u015fkas\u0131na ait sigorta sicil numaras\u0131nda kay\u0131tl\u0131 hizmetleri kabul edilenlerden,\u201d<\/p>\n<p><strong>MADDE 6 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 20 nci maddesinin ikinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201ciste\u011fe ba\u011fl\u0131 sigortaya devam eden\u201d ibaresi \u201cprimini kendi \u00f6deyen\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201c(2) Hizmet kay\u0131tlar\u0131, sigortal\u0131lar\u0131n zorunlu sigorta kapsam\u0131ndaki \u00e7al\u0131\u015fmalar\u0131, yurt i\u00e7i ve yurt d\u0131\u015f\u0131 hizmet bor\u00e7lanmalar\u0131, primini kendi \u00f6deyen sigortal\u0131lara ait giri\u015f ve \u00e7\u0131k\u0131\u015f tarihleri, prim \u00f6deme g\u00fcn say\u0131lar\u0131, prime esas kazan\u00e7lar ve di\u011fer bilgileri kapsar.\u201d<\/p>\n<p><strong>MADDE 7 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 24 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/p>\n<p>\u201cSigortal\u0131 ve hak sahiplerine gelir veya ayl\u0131k ba\u011flanmadan \u00f6nce hizmet kay\u0131tlar\u0131 g\u00fcncellenir.\u201d<\/p>\n<p><strong>MADDE 8 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 25 inci maddesine a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n<p>\u201c(8) \u0130\u015fverenlerin Kuruma ilk defa i\u015fyeri bildirgesi verdikleri i\u015fyerlerinde ilk defa sigortal\u0131 \u00e7al\u0131\u015ft\u0131rmaya ba\u015flad\u0131klar\u0131 tarihten itibaren bir ay i\u00e7inde \u00e7al\u0131\u015fmaya ba\u015flam\u0131\u015f olan sigortal\u0131lardan hizmet akdi sona erenlerin s\u00f6z konusu bir ayl\u0131k s\u00fcrenin doldu\u011fu tarihi takip eden onuncu g\u00fcne kadar verilen i\u015ften ayr\u0131l\u0131\u015f bildirgeleri yasal s\u00fcrede verilmi\u015f say\u0131l\u0131r.\u201d<\/p>\n<p><strong>MADDE 9 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 49 uncu maddesinin on alt\u0131nc\u0131 f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201c(16) Vazife malull\u00fc\u011f\u00fc ayl\u0131\u011f\u0131 almakta olanlar\u0131n bu ayl\u0131klar\u0131, Kanunun 5 inci maddesinin (c) bendi h\u00fckm\u00fc sakl\u0131 kalmak suretiyle Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) ve (c) bentleri kapsam\u0131nda sigortal\u0131 olarak \u00e7al\u0131\u015fmaya ba\u015flamalar\u0131 halinde kesilir. Bunlardan Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda sigortal\u0131 olarak \u00e7al\u0131\u015fmaya ba\u015flayanlar\u0131n ayl\u0131klar\u0131 ise yaz\u0131l\u0131 istekleri halinde kesilir. Ancak; harp malull\u00fc\u011f\u00fc, 2330 say\u0131l\u0131 Kanuna veya 2330 say\u0131l\u0131 Kanun h\u00fck\u00fcmleri uygulanarak ayl\u0131k ba\u011flanmas\u0131n\u0131 gerektiren kanunlar ve 5434 say\u0131l\u0131 Kanunun 56 nc\u0131 maddesi kapsam\u0131nda meydana gelen olaylar neticesinde mal\u00fbl olan ve kendilerine vazife malull\u00fc\u011f\u00fc ayl\u0131\u011f\u0131 ba\u011flanm\u0131\u015f olanlar\u0131n Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a), (b) ve (c) bentleri kapsam\u0131nda sigortal\u0131 olarak \u00e7al\u0131\u015fmaya ba\u015flamalar\u0131 halinde ayl\u0131klar\u0131 kesilmez. Ayr\u0131ca, harp malulleri ile 2330 say\u0131l\u0131 Kanuna veya 2330 say\u0131l\u0131 Kanun h\u00fck\u00fcmleri uygulanarak ayl\u0131k ba\u011flanmas\u0131n\u0131 gerektiren kanunlara g\u00f6re veya 5434 say\u0131l\u0131 Kanunun 56 nc\u0131 maddesine g\u00f6re vazife malul\u00fc oldu\u011funa karar verilenlerden, s\u0131n\u0131f veya g\u00f6rev de\u011fi\u015ftirerek \u00e7al\u0131\u015fmaya devam edenlere g\u00f6revden ayr\u0131lmalar\u0131na ve ba\u015fkaca bir m\u00fcracaata gerek kalmaks\u0131z\u0131n s\u0131n\u0131f veya g\u00f6rev de\u011fi\u015ftirerek \u00e7al\u0131\u015fmaya ba\u015flad\u0131klar\u0131 tarihi takip eden ayba\u015f\u0131ndan itibaren ayl\u0131k ba\u011flan\u0131r.\u201d<\/p>\n<p><strong>MADDE 10 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 51 inci maddesinin birinci f\u0131kras\u0131n\u0131n son c\u00fcmlesinde yer alan, \u201c\u00c7al\u0131\u015fma G\u00fcc\u00fc ve Meslekte Kazanma G\u00fcc\u00fc Kayb\u0131 Oran\u0131 Tespit\u201d ibaresi \u201c3\/8\/2013 tarihli ve 28727 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Maluliyet Tespiti\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p><strong>MADDE 11 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 55 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cba\u015fkas\u0131n\u0131n s\u00fcrekli bak\u0131m\u0131na muhta\u00e7l\u0131k durumlar\u0131\u201d ibaresi \u201cba\u015fka birinin s\u00fcrekli bak\u0131m\u0131na muhta\u00e7 derecede a\u011f\u0131r engelli olup olmad\u0131klar\u0131\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p><strong>MADDE 12 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 57 nci maddesinin alt\u0131nc\u0131 f\u0131kras\u0131n\u0131n (a) bendinde yer alan \u201cbendinin 4 numaral\u0131 alt\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, ayn\u0131 f\u0131kran\u0131n sonuna a\u015fa\u011f\u0131daki bent eklenmi\u015f, yedinci f\u0131kras\u0131nda yer alan \u201cveya i\u015fyerini kapatarak\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, ayn\u0131 f\u0131kraya birinci c\u00fcmleden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/p>\n<p>\u201c\u00e7) Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda \u00e7al\u0131\u015fmaya ba\u015flayanlardan ayl\u0131klar\u0131n\u0131n kesilmesi i\u00e7in yaz\u0131l\u0131 istekte bulunanlar\u0131n ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131, talep tarihini takip eden ayba\u015f\u0131ndan itibaren kesilir.\u201d<\/p>\n<p>\u201cAncak, Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda \u00e7al\u0131\u015fmaya ba\u015flayanlar i\u00e7in i\u015ften ayr\u0131lma ko\u015fulu aranmaz.\u201d<\/p>\n<p><strong>MADDE 13 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 58 inci maddesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p><strong>MADDE 14 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 60 \u0131nc\u0131 maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201c(4) Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131ndaki sigortal\u0131lar ile 5434 say\u0131l\u0131 Kanunun 56 nc\u0131 maddesi kapsam\u0131ndakilerden, vazife veya harp malull\u00fc\u011f\u00fc ile 2330 say\u0131l\u0131 Kanun veya 2330 say\u0131l\u0131 Kanun h\u00fck\u00fcmleri uygulanarak ayl\u0131k ba\u011flanmas\u0131n\u0131 gerektiren kanunlara g\u00f6re vazife malull\u00fc\u011f\u00fc ayl\u0131\u011f\u0131 ba\u011flanm\u0131\u015f veya ba\u011flanmas\u0131na hak kazanm\u0131\u015f olanlardan \u00f6lenlerin anne ve babalar\u0131na, Kanunun 56 nc\u0131 maddesi ile 5434 say\u0131l\u0131 Kanunun m\u00fclga 77 nci maddesinin (a) ve (b)\u00a0 f\u0131kralar\u0131 ile m\u00fclga 92 nci maddesinde say\u0131lan haller hari\u00e7 olmak kayd\u0131yla herhangi bir \u015fart aranmaks\u0131z\u0131n ayl\u0131k ba\u011flan\u0131r. Ba\u011flanacak bu ayl\u0131k, di\u011fer dul ve yetimlere ba\u011flanacak ayl\u0131\u011f\u0131n oran\u0131n\u0131 etkilemez ve bu kapsamda ba\u011flanan ayl\u0131klar en ge\u00e7 \u00f6demenin yap\u0131ld\u0131\u011f\u0131 tarihi takip eden iki ay i\u00e7inde Hazineden tahsil edilir.\u201d<\/p>\n<p><strong>MADDE 15 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 66 nc\u0131 maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131na a\u015fa\u011f\u0131daki bentler, on birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki c\u00fcmle ve ayn\u0131 maddeye a\u015fa\u011f\u0131daki f\u0131kralar eklenmi\u015ftir.<\/p>\n<p>\u201cc) 2925 say\u0131l\u0131 Kanuna tabi sigortal\u0131lardan daha \u00f6nce Kanunun 4 \u00fcnc\u00fc maddesi kapsam\u0131nda sigortal\u0131l\u0131\u011f\u0131 bulunmayanlar\u0131n bor\u00e7lan\u0131lacak s\u00fcreleri Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendine, Kanunun 4 \u00fcnc\u00fc maddesi kapsam\u0131nda sigortal\u0131l\u0131\u011f\u0131 bulunanlar\u0131n ise en son sigortal\u0131 oldu\u011fu kapsama g\u00f6re,<\/p>\n<p>\u00e7) Kanunun 4 \u00fcnc\u00fc maddesi kapsam\u0131nda zorunlu sigortal\u0131l\u0131\u011f\u0131 sona erdikten sonra iste\u011fe ba\u011fl\u0131 sigortaya prim \u00f6deyenlerden sigortal\u0131l\u0131\u011f\u0131 sona erdikten sonra Kanunun 41 inci maddesinin birinci f\u0131kras\u0131n\u0131n (a), (b), (d), (e), (f), (g), (h) ve (j) bentlerine g\u00f6re bor\u00e7land\u0131r\u0131lan s\u00fcreler Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendine g\u00f6re,<\/p>\n<p>d) Kanunun 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n (g) bendine tabi sigortal\u0131lar\u0131n bor\u00e7lanma stat\u00fcs\u00fc 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) bendine g\u00f6re, \u201d<\/p>\n<p>\u201cBor\u00e7land\u0131klar\u0131 hizmetler dikkate al\u0131narak ayl\u0131k ba\u011flanm\u0131\u015f olanlar\u0131n \u00f6dedikleri bor\u00e7lanma tutar\u0131 ile sigortal\u0131lar\u0131n vefat\u0131ndan \u00f6nce yapm\u0131\u015f oldu\u011fu bor\u00e7lanmalara ili\u015fkin bor\u00e7lanma tutarlar\u0131 hak sahiplerine iade edilmez.\u201d<\/p>\n<p>\u201c(12) Bor\u00e7lanma g\u00fcn say\u0131s\u0131n\u0131n ilgili aylara mal edilmesinde bor\u00e7lanmas\u0131 ay\u0131n ilk g\u00fcn\u00fcnde ba\u015flayanlar i\u00e7in ay 30 g\u00fcn, bor\u00e7lanmas\u0131 ay\u0131n ilk g\u00fcn\u00fc d\u0131\u015f\u0131nda ba\u015flayanlar\u0131n bor\u00e7lanma g\u00fcn say\u0131s\u0131 ise ait oldu\u011fu ay\u0131n ka\u00e7 g\u00fcn oldu\u011funa bak\u0131larak hesaplan\u0131r.<\/p>\n<p>(13) Kanunun 41 inci maddesi gere\u011fince, sigortal\u0131lar ya da hak sahiplerinin bor\u00e7lan\u0131lan s\u00fcrelerin bir k\u0131sm\u0131n\u0131 \u00f6demeleri halinde hizmet s\u00fcresi bor\u00e7lan\u0131lan s\u00fcrenin sonundan ba\u015f\u0131na do\u011fru hesaplan\u0131r.\u201d<\/p>\n<p><strong>MADDE 16 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 67 nci maddesinin birinci f\u0131kras\u0131nda yer alan \u201cTaahh\u00fctl\u00fc, iadeli taahh\u00fctl\u00fc veya acele posta servisi olarak\u201d ibaresi, \u201cTaahh\u00fctl\u00fc, iadeli taahh\u00fctl\u00fc, acele posta servisi, PTT Alo Post veya PTT Kargo ile\u201d \u015feklinde, ikinci f\u0131kras\u0131nda yer alan \u201ctaahh\u00fctl\u00fc, iadeli taahh\u00fctl\u00fc veya acele posta servisi olarak\u201d ibaresi , \u201ctaahh\u00fctl\u00fc, iadeli taahh\u00fctl\u00fc, acele posta servisi, PTT Alo Post veya PTT Kargo ile\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.\u201d<\/p>\n<p><strong>MADDE 17 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 78 inci maddesinin birinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201c(1) Kurum Sa\u011fl\u0131k Kurulunca ihtiya\u00e7 duyulan veya Kurum Sa\u011fl\u0131k Kurullar\u0131nca verilen kararlara sigortal\u0131 ve hak sahiplerinin itirazlar\u0131 veya sigortal\u0131 ve hak sahipleri d\u0131\u015f\u0131nda bu kararlara yap\u0131lan itiraz, ihbar ve \u015fikayetler ile Kurumca y\u00fcr\u00fct\u00fclen denetim ve soru\u015fturma kapsam\u0131nda k\u0131sa vadeli sigorta kollar\u0131na ili\u015fkin kontrol muayeneleri \u00c7al\u0131\u015fma G\u00fcc\u00fc ve Meslekte Kazanma G\u00fcc\u00fc Kayb\u0131 Oran\u0131 Tespit \u0130\u015flemleri Y\u00f6netmeli\u011fine, uzun vadeli sigortal\u0131 kollar\u0131na ili\u015fkin kontrol muayeneleri ise Maluliyet Tespiti \u0130\u015flemleri Y\u00f6netmeli\u011fine g\u00f6re d\u00fczenlenmi\u015f yeni tarihli sa\u011fl\u0131k kurulu raporu ve daha \u00f6nce Kurum taraf\u0131ndan verilmi\u015f kararlara ili\u015fkin t\u00fcm belgelerin birlikte de\u011ferlendirilmesi ile yap\u0131l\u0131r.\u201d<\/p>\n<p>\u201c(3) Kurum Sa\u011fl\u0131k Kurullar\u0131nca; kontrol muayenesi sonucunda d\u00fczenlenmi\u015f yeni tarihli sa\u011fl\u0131k kurulu raporunun de\u011ferlendirilmesi sonucu gerekli g\u00f6r\u00fclen h\u00e2llerde, ek bilgi belge ve\/veya yeniden muayenesiyle d\u00fczenlenecek rapor\/sa\u011fl\u0131k kurulu raporu istenir.\u201d<\/p>\n<p><strong>MADDE 18 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 84 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131na \u201cverilmesi,\u201d ibaresinden sonra gelmek \u00fczere \u201chizmet kay\u0131tlar\u0131n\u0131n olu\u015fturulmas\u0131,\u201d ibaresi eklenmi\u015ftir.<\/p>\n<p><strong>MADDE 19 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 94 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/p>\n<p>\u201cT\u00fcrkiye\u2019de ikamet etmekte iken sosyal g\u00fcvenlik s\u00f6zle\u015fmesi imzalanmam\u0131\u015f \u00fclkelere \u00e7al\u0131\u015fmak \u00fczere g\u00f6t\u00fcr\u00fclen T\u00fcrk i\u015f\u00e7iler i\u00e7in iste\u011fe ba\u011fl\u0131 sigorta h\u00fck\u00fcmleri uyguland\u0131\u011f\u0131ndan Kanunun 82 nci maddesine g\u00f6re belirlenen prime esas kazanc\u0131n alt s\u0131n\u0131r\u0131 ile \u00fcst s\u0131n\u0131r\u0131 aras\u0131nda olmak kayd\u0131yla, sigortal\u0131 taraf\u0131ndan belirlenen g\u00fcnl\u00fck kazan\u00e7 \u00fczerinden malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortalar\u0131 primi al\u0131n\u0131r.\u201d<\/p>\n<p><strong>MADDE 20 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 97 nci maddesinin alt\u0131nc\u0131 f\u0131kras\u0131ndaki \u201ckazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n\u201d ibaresi \u201ckazanc\u0131n\u201d olarak de\u011fi\u015ftirilmi\u015f ve maddeye a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n<p>\u201c(7) Bu maddenin d\u00f6rd\u00fcnc\u00fc ve be\u015finci f\u0131kralar\u0131nda belirtilen sigortal\u0131lar\u0131n, ay i\u00e7inde 30 g\u00fcnden az \u00e7al\u0131\u015fan veya Kanunun 51 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 kapsam\u0131nda iste\u011fe ba\u011fl\u0131 sigorta primi \u00f6deyen sigortal\u0131lar\u0131n ve Kanunun 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n (g) bendi kapsam\u0131ndaki sigortal\u0131lar\u0131n prime esas kazanc\u0131yla ilgili beyan\u0131, beyan\u0131n yap\u0131ld\u0131\u011f\u0131 tarihteki aydan ba\u015flan\u0131larak dikkate al\u0131n\u0131r ve yap\u0131lm\u0131\u015f olan bu beyan de\u011fi\u015ftirilmedi\u011fi s\u00fcrece sonraki aylar i\u00e7in de yap\u0131lm\u0131\u015f say\u0131l\u0131r. Beyanda bulunmayan veya beyanlar\u0131 Kanunun 82 nci maddesine g\u00f6re belirlenen prime esas g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n otuz kat\u0131n\u0131n alt\u0131nda kalan sigortal\u0131n\u0131n ayl\u0131k prime esas kazanc\u0131, prime esas g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n otuz kat\u0131d\u0131r.\u201d<\/p>\n<p><strong>MADDE 21 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 98 inci maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinin sonuna a\u015fa\u011f\u0131daki c\u00fcmleler eklenmi\u015f, (c) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f ve (d) bendi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>\u201cPrime esas kazan\u00e7 beyan\u0131 ay i\u00e7inde bir kez verilebilir. Ayn\u0131 ay i\u00e7inde ba\u015flat\u0131lan yeniden sigortal\u0131l\u0131k hali hari\u00e7 olmak \u00fczere, sigortal\u0131l\u0131k s\u00fcresi sona erdikten sonra beyan\u0131n ge\u00e7erlili\u011fi ortadan kalkar. Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda sigortal\u0131 oldu\u011fu sonradan anla\u015f\u0131lan ve tescil i\u015flemleri sonradan geriye y\u00f6nelik olarak yap\u0131lan sigortal\u0131lar\u0131n prime esas kazan\u00e7lar\u0131, tescil i\u015flemlerine ili\u015fkin bildirimin tebli\u011finden itibaren bir ay i\u00e7erisinde beyanda bulunulmas\u0131 ve beyan\u0131n 1\/10\/2008 ve sonraki s\u00fcrelere ili\u015fkin olmas\u0131 \u015fart\u0131yla kabul edilir.\u201d<\/p>\n<p>\u201cc) Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda sigortal\u0131 say\u0131lmay\u0131 gerektirecek birden fazla durumun s\u00f6z konusu olmas\u0131 halinde yukar\u0131da belirtilen esaslara g\u00f6re tek beyanda bulunulur.\u201d<\/p>\n<p><strong>MADDE 22 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 102 nci maddesinin alt\u0131nc\u0131 f\u0131kras\u0131n\u0131n (a) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201ca) 18\/10\/2012 tarihli ve 6356 say\u0131l\u0131 Sendikalar ve Toplu \u0130\u015f S\u00f6zle\u015fmesi Kanununa g\u00f6re toplu i\u015f s\u00f6zle\u015fmesi akdedilen i\u015fyerlerinde;<\/p>\n<p>1) Toplu i\u015f s\u00f6zle\u015fmesi nedeniyle geriye y\u00f6nelik \u00f6denmesine karar verilen \u00fccret farklar\u0131na ili\u015fkin d\u00fczenlenmesi gereken ek ayl\u0131k prim ve hizmet belgelerinin, toplu i\u015f s\u00f6zle\u015fmesinin imzaland\u0131\u011f\u0131 tarihi,<\/p>\n<p>2) Y\u00fcksek Hakem Kurulu karar\u0131 nedeniyle geriye y\u00f6nelik \u00f6denmesine karar verilen \u00fccret farklar\u0131na ili\u015fkin d\u00fczenlenmesi gereken ek ayl\u0131k prim ve hizmet belgelerinin ise i\u015fverenin, toplu i\u015f s\u00f6zle\u015fmesinin dolay\u0131s\u0131yla Y\u00fcksek Hakem Kurulu karar\u0131n\u0131n taraf\u0131 olan sendikaya \u00fcye olmas\u0131 halinde, Y\u00fcksek Hakem Kurulu karar\u0131n\u0131n taraf sendikaya tebli\u011f edildi\u011fi tarihi, i\u015fverenin herhangi bir sendikaya \u00fcye olmamakla birlikte, toplu i\u015f s\u00f6zle\u015fmesinin dolay\u0131s\u0131yla Y\u00fcksek Hakem Kurulu karar\u0131n\u0131n taraf\u0131 olmas\u0131 halinde, Y\u00fcksek Hakem Kurulu karar\u0131n\u0131n i\u015fverene tebli\u011f edildi\u011fi tarihi,<\/p>\n<p>3) \u0130\u015fveren ile i\u015fyeri sigortal\u0131lar\u0131 aras\u0131nda akdedilen ve uygulanan i\u015f s\u00f6zle\u015fmesinin mahkemelerce an\u0131lan Kanuna ayk\u0131r\u0131 bulunmas\u0131 ve toplu i\u015f s\u00f6zle\u015fmesi h\u00fck\u00fcmlerinin\u00a0 uygulanmas\u0131na karar verilmesi nedeniyle geriye y\u00f6nelik \u00f6denmesi gereken \u00fccret farklar\u0131na ili\u015fkin d\u00fczenlenmesi gereken ek ayl\u0131k prim ve hizmet belgelerinin, mahkeme karar\u0131n\u0131n i\u015fverene tebli\u011f edildi\u011fi tarihi,\u201d<\/p>\n<p><strong>MADDE 23 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 108 inci maddesinin be\u015finci f\u0131kras\u0131n\u0131n (a) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201ca) 18\/10\/2012 tarihli ve 6356 say\u0131l\u0131 Sendikalar ve Toplu \u0130\u015f S\u00f6zle\u015fmesi Kanununa g\u00f6re toplu i\u015f s\u00f6zle\u015fmesi akdedilen i\u015fyerlerinde;<\/p>\n<p>1) Toplu i\u015f s\u00f6zle\u015fmesi nedeniyle geriye y\u00f6nelik \u00f6denmesine karar verilen \u00fccret farklar\u0131na ili\u015fkin sigorta priminin toplu i\u015f s\u00f6zle\u015fmesinin imzaland\u0131\u011f\u0131 tarihi,<\/p>\n<p>2) Y\u00fcksek Hakem Kurulu karar\u0131 nedeniyle geriye y\u00f6nelik \u00f6denmesine karar verilen \u00fccret farklar\u0131na ili\u015fkin sigorta priminin ise i\u015fverenin, toplu i\u015f s\u00f6zle\u015fmesinin dolay\u0131s\u0131yla Y\u00fcksek Hakem Kurulu karar\u0131n\u0131n taraf\u0131 olan sendikaya \u00fcye olmas\u0131 halinde, Y\u00fcksek Hakem Kurulu karar\u0131n\u0131n taraf sendikaya tebli\u011f edildi\u011fi tarihi, i\u015fverenin herhangi bir sendikaya \u00fcye olmamakla birlikte, toplu i\u015f s\u00f6zle\u015fmesinin dolay\u0131s\u0131yla Y\u00fcksek Hakem Kurulu karar\u0131n\u0131n taraf\u0131 olmas\u0131 halinde, Y\u00fcksek Hakem Kurulu karar\u0131n\u0131n i\u015fverene tebli\u011f edildi\u011fi tarihi,<\/p>\n<p>3) \u0130\u015fveren ile i\u015fyeri sigortal\u0131lar\u0131 aras\u0131nda akdedilen ve uygulanan i\u015f s\u00f6zle\u015fmesinin mahkemelerce an\u0131lan Kanuna ayk\u0131r\u0131 bulunarak toplu i\u015f s\u00f6zle\u015fmesi h\u00fck\u00fcmlerinin uygulanmas\u0131 nedeniyle geriye y\u00f6nelik \u00f6denmesine karar verilen \u00fccret farklar\u0131na ili\u015fkin sigorta priminin mahkeme karar\u0131n\u0131n i\u015fverene tebli\u011f edildi\u011fi tarihi,\u201d<\/p>\n<p><strong>MADDE 24 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 110 uncu maddesinin ikinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/p>\n<p>\u201cAncak i\u015fin s\u00f6zle\u015fmesinde \u00e7al\u0131\u015ft\u0131r\u0131lacak sigortal\u0131 say\u0131s\u0131 belli olmayan ve devaml\u0131 i\u015fyerlerinden yap\u0131lan ihale konusu i\u015fler i\u00e7in kimlerin \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131n ihale makam\u0131nca Kuruma bildirilmesi halinde ara\u015ft\u0131rma i\u015fleminde sadece bu ki\u015filerin kazan\u00e7lar\u0131 Kuruma bildirilmi\u015f kazan\u00e7 tutar\u0131 olarak dikkate al\u0131n\u0131r.\u201d<\/p>\n<p><strong>MADDE 25 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 111 inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131na \u201canla\u015f\u0131lmas\u0131 halinde\u201d ibaresinden sonra gelmek \u00fczere \u201c\u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131nca yay\u0131mlanan ilgili Tebli\u011fde yer alan yap\u0131 s\u0131n\u0131f\u0131 ve grubu esas al\u0131n\u0131r, i\u015fverenin itiraz\u0131 durumunda\u201d ibaresi eklenmi\u015f ve ayn\u0131 maddeye a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n<p>\u201c(9) Defter ve belge tutma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmayan i\u015fverenler taraf\u0131ndan yap\u0131lan ve ihale konusu olmayan bina; tamirat, tadilat, tesisat, g\u00fc\u00e7lendirme ve y\u0131k\u0131m i\u015flerinde ara\u015ft\u0131rma i\u015flemi yap\u0131lmaz.\u201d<\/p>\n<p><strong>MADDE 26 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 112 nci maddesinin ikinci ve d\u00f6rd\u00fcnc\u00fc f\u0131kralar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na \u201cbildirilmesi\u201d ibaresinden sonra gelmek \u00fczere \u201cveya tebligatta belirtilen s\u00fcrede bildirimde bulunulmamas\u0131\u201d ibaresi eklenmi\u015ftir.<\/p>\n<p>\u201c(2) Tescil edilmemi\u015f veya tescil edilmi\u015f olmakla birlikte i\u015f\u00e7ilik bildiriminde bulunulmam\u0131\u015f olan ihale konusu i\u015fler ile \u00f6zel nitelikteki bina in\u015faat\u0131 i\u015fyerlerinde, i\u015fin ba\u015flang\u0131\u00e7 ve biti\u015f tarihleri, ilgili idarelerden al\u0131nacak belgelerle tespit edilerek i\u015fin y\u00fcr\u00fct\u00fcm\u00fc i\u00e7in gerekli olan asgari i\u015f\u00e7ilik miktar\u0131n\u0131n tespitine ili\u015fkin ara\u015ft\u0131rma i\u015flemi \u00fcnitece yap\u0131l\u0131r. \u00dcnitelerce bu nitelikteki i\u015fyerlerinde yap\u0131lan ara\u015ft\u0131rma i\u015fleminde esas al\u0131nan asgari i\u015f\u00e7ilik oran\u0131nda eksiltme yap\u0131lmaz. \u0130hale konusu ve \u00f6zel nitelikteki in\u015faat i\u015flerinde hangi hallerde \u00fcnitece ara\u015ft\u0131rma i\u015flemi yap\u0131laca\u011f\u0131 Kurumca belirlenir.\u201d<\/p>\n<p>\u201c(4) \u00dcnitece hesaplanan borca i\u015fverence fatural\u0131 i\u015f\u00e7ilik \u00f6demeleri veya ba\u015fka nedenlerle itiraz edilmesi halinde, Kurumun denetim ve kontrolle g\u00f6revlendirilmi\u015f memurlar\u0131nca inceleme yap\u0131l\u0131r.\u201d<\/p>\n<p><strong>MADDE 27 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 123 \u00fcnc\u00fc maddesinin be\u015finci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, yedinci f\u0131kras\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc c\u00fcmlesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f ve d\u00f6rd\u00fcnc\u00fc c\u00fcmlesinin ba\u015f\u0131na \u201cTespit edilen itibari hizmet s\u00fcrelerinin tamam\u0131,\u201d ibaresi eklenmi\u015f, sekizinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f ve ikinci c\u00fcmlesinin ba\u015f\u0131na \u201cAral\u0131k ay\u0131ndan \u00f6nce g\u00f6revinden ayr\u0131lanlar\u0131n itibari hizmet s\u00fcrelerine ait prim belgesi, y\u0131l\u0131n son ay\u0131 beklenilmeden\u201d ibaresi eklenmi\u015ftir.<\/p>\n<p>\u201c(5) \u0130\u015fverenlerce, Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131ndaki sigortal\u0131lar i\u00e7in, \u00f6rne\u011fi Ek-9\u2019da bulunan ayl\u0131k prim ve hizmet belgesiyle \u00e7al\u0131\u015fman\u0131n oldu\u011fu y\u0131l\u0131n son ay\u0131nda tespit edilerek internet veya elektronik ortamda bildirilir.\u201d<\/p>\n<p><strong>MADDE 28 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 124 \u00fcnc\u00fc maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201c<strong>MADDE 124 \u2013<\/strong> (1) Adi posta veya Kuruma do\u011frudan yap\u0131lan ba\u015fvuru ve bildirimlerde, ba\u015fvuru veya bildirimin Kurumun gelen evrak kay\u0131tlar\u0131na intikal tarihi; taahh\u00fctl\u00fc, iadeli taahh\u00fctl\u00fc, acele posta servisi, PTT Alo Post veya PTT Kargo ile yap\u0131lan ba\u015fvuru ve bildirimlerde ise ba\u015fvuru veya bildirimin postaya veya kargoya verildi\u011fi tarih; ba\u015fvuru veya bildirim tarihi olarak kabul edilir.\u201d<\/p>\n<p><strong>MADDE 29 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin ek 1 inci maddesinin yedinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201c(7) Bu madde kapsam\u0131ndaki sigortal\u0131lar, her aya ait primlerini takip eden ay\u0131n sonuna kadar Kuruma \u00f6derler. Yasal s\u00fcresi i\u00e7inde \u00f6denmeyen primlere Kanunun 89 uncu maddesi gere\u011fince \u00f6denme tarihine kadar gecikme cezas\u0131 ve gecikme zamm\u0131 uygulan\u0131r. \u00d6deme s\u00fcresinin son g\u00fcn\u00fcn\u00fcn resmi tatile rastlamas\u0131 halinde, prim tutarlar\u0131 izleyen ilk i\u015f g\u00fcn\u00fc i\u00e7inde Kuruma \u00f6denir.\u201d<\/p>\n<p><strong>MADDE 30 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin ek 2 nci maddesinin yedinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201c(7) Bu madde kapsam\u0131ndaki sigortal\u0131lar, her aya ait primlerini takip eden ay\u0131n sonuna kadar Kuruma \u00f6derler. Yasal s\u00fcresi i\u00e7inde \u00f6denmeyen primlere Kanunun 89 uncu maddesi gere\u011fince \u00f6denme tarihine kadar gecikme cezas\u0131 ve gecikme zamm\u0131 uygulan\u0131r. \u00d6deme s\u00fcresinin son g\u00fcn\u00fcn\u00fcn resmi tatile rastlamas\u0131 halinde, prim tutarlar\u0131 izleyen ilk i\u015f g\u00fcn\u00fc i\u00e7inde Kuruma \u00f6denir. Bu madde kapsam\u0131ndaki sigortal\u0131lar\u0131 \u00e7al\u0131\u015ft\u0131ranlar sigortal\u0131lar\u0131n i\u015fe ba\u015flama ve i\u015ften ayr\u0131l\u0131\u015flar\u0131n\u0131 sigortal\u0131 i\u015fe ba\u015flama ve i\u015ften ayr\u0131l\u0131\u015f tarihinden itibaren bir ay i\u00e7inde Kurumca belirlenecek y\u00f6ntemle bildirmekle y\u00fck\u00fcml\u00fcd\u00fcr.\u201d<\/p>\n<p><strong>MADDE 31 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fe a\u015fa\u011f\u0131daki ek madde eklenmi\u015ftir.<\/p>\n<p>\u201c<strong>Ev hizmetlerinde ay i\u00e7inde 10 g\u00fcnden az \u00e7al\u0131\u015fanlar<\/strong><\/p>\n<p><strong>EK MADDE 3 \u2013<\/strong> (1) Ev hizmetlerinde bir veya birden fazla ger\u00e7ek ki\u015fi taraf\u0131ndan \u00e7al\u0131\u015ft\u0131r\u0131lan ve \u00e7al\u0131\u015ft\u0131klar\u0131 ki\u015fi yan\u0131nda ay i\u00e7inde \u00e7al\u0131\u015fma saati s\u00fcresine g\u00f6re hesaplanan \u00e7al\u0131\u015fma g\u00fcn say\u0131s\u0131 10 g\u00fcnden az olanlar i\u00e7in ise, \u00e7al\u0131\u015ft\u0131r\u0131ld\u0131klar\u0131 s\u00fcreyle orant\u0131l\u0131 olarak \u00e7al\u0131\u015ft\u0131ranlarca 82 nci maddeye g\u00f6re belirlenen prime esas g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n %2\u2019si oran\u0131nda i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 sigortas\u0131 primi \u00f6denir. Bu ki\u015filer hakk\u0131nda hastal\u0131k sigortas\u0131 h\u00fck\u00fcmleri uygulanmaz. \u0130\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 sigortas\u0131 h\u00fck\u00fcmleri uygulan\u0131r.<\/p>\n<p>(2) Sigortal\u0131n\u0131n i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 sigorta kollar\u0131ndan sa\u011flanan yard\u0131mlardan yararlanabilmesi i\u00e7in i\u015f kazas\u0131n\u0131n oldu\u011fu, meslek hastal\u0131\u011f\u0131n\u0131n ise \u00f6\u011frenildi\u011fi tarihten itibaren en az on g\u00fcn \u00f6nce sigortal\u0131l\u0131\u011f\u0131n\u0131n tescil edilmi\u015f ve sona ermemi\u015f olmas\u0131, bu Kanuna g\u00f6re i\u015f kazas\u0131 veya meslek hastal\u0131\u011f\u0131ndan dolay\u0131 ge\u00e7ici i\u015f g\u00f6remezlik \u00f6dene\u011fi \u00f6denmesi veya s\u00fcrekli i\u015f g\u00f6remezlik geliri ya da malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortalar\u0131ndan ayl\u0131k ba\u011flanabilmesi i\u00e7in ise prim ve prime ili\u015fkin her t\u00fcrl\u00fc bor\u00e7lar\u0131n\u0131n \u00f6denmi\u015f olmas\u0131 \u015fartt\u0131r.<\/p>\n<p>(3) \u0130\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 bildirimlerinin; kolluk kuvvetlerine derhal, Kuruma ise kazadan sonraki en ge\u00e7 3 i\u015f g\u00fcn\u00fc i\u00e7erisinde yanlar\u0131nda \u00e7al\u0131\u015ft\u0131klar\u0131 ki\u015filer taraf\u0131ndan bildirilmesi, bildirimin yanlar\u0131nda \u00e7al\u0131\u015ft\u0131klar\u0131 ki\u015filer taraf\u0131ndan yap\u0131lmamas\u0131 durumunda ise kendilerince Kuruma ayn\u0131 s\u00fcre i\u00e7erisinde yap\u0131lmas\u0131 gerekmektedir. Ancak bu kapsamdaki sigortal\u0131lar\u0131 \u00e7al\u0131\u015ft\u0131ranlar bu Kanun uygulamas\u0131nda i\u015fveren say\u0131lmad\u0131\u011f\u0131ndan bu sigortal\u0131lar ile ilgili i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 olaylar\u0131nda Kanunun 21 inci maddesinin birinci f\u0131kras\u0131 h\u00fck\u00fcmleri uygulanmaz.\u201d<\/p>\n<p><strong>MADDE 32 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin ge\u00e7ici 15 inci maddesinin be\u015finci f\u0131kras\u0131nda yer alan \u201cbu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren \u00fc\u00e7 ay i\u00e7inde veya mecburi hizmetlerini tamamlayacaklar\u0131 tarihten itibaren \u00fc\u00e7 ay i\u00e7inde\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, alt\u0131nc\u0131 f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201c(6) 28\/2\/1997 ve 14\/2\/2005 tarihleri aras\u0131nda tabi olduklar\u0131 personel mevzuat\u0131na g\u00f6re alm\u0131\u015f olduklar\u0131 disiplin cezas\u0131 sonucu memuriyetleri sona erenlerden, haklar\u0131nda verilmi\u015f disiplin cezalar\u0131 8\/8\/1999 tarihli ve 4455 say\u0131l\u0131 Kanun veya 22\/6\/2006 tarihli ve 5525 say\u0131l\u0131 Kanun uyar\u0131nca b\u00fct\u00fcn sonu\u00e7lar\u0131 ile ortadan kald\u0131r\u0131lanlar\u0131n ba\u015fvuru i\u00e7in herhangi bir s\u00fcre s\u0131n\u0131r\u0131 olmaks\u0131z\u0131n 11\/9\/2014 tarihinden itibaren Kuruma ba\u015fvurmalar\u0131 halinde memuriyetlerinin sona erdi\u011fi tarih ile 22\/6\/2006 tarihi aras\u0131ndaki d\u00f6nem i\u00e7inde uzun vadeli sigorta kollar\u0131na tabi olarak sigorta primi \u00f6denmemi\u015f veya emekli kesene\u011fi yat\u0131r\u0131lmam\u0131\u015f s\u00fcrelerine ili\u015fkin kesenek ve kurum kar\u015f\u0131l\u0131\u011f\u0131 toplamlar\u0131, g\u00f6revden ayr\u0131ld\u0131klar\u0131 tarihteki derece ve kademelerine hizmet olarak say\u0131lacak s\u00fcrenin her \u00fc\u00e7 y\u0131l\u0131na bir derece ve her y\u0131l\u0131na bir kademe verilmek ve \u00f6\u011frenim durumlar\u0131 itibar\u0131yla 657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanununun 36 nc\u0131 maddesindeki y\u00fckselebilecekleri dereceleri ge\u00e7memek \u00fczere tespit edilecek derece ve kademeleriyle ba\u015fvuru tarihinde uygulanmakta olan katsay\u0131lar esas al\u0131narak belirlenecek emekli kesene\u011fine esas ayl\u0131k tutarlar\u0131 \u00fczerinden Kurum taraf\u0131ndan hesaplanarak halen \u00e7al\u0131\u015ft\u0131klar\u0131 veya kamu g\u00f6revlisi olarak en son \u00e7al\u0131\u015fm\u0131\u015f olduklar\u0131 kamu idarelerine bildirilir ve s\u00f6z konusu tutarlar bu idareler taraf\u0131ndan \u00fc\u00e7 ay i\u00e7erisinde Kuruma defaten \u00f6denir. Haklar\u0131nda verilmi\u015f disiplin cezalar\u0131 b\u00fct\u00fcn sonu\u00e7lar\u0131 ile 4455 say\u0131l\u0131 Kanun veya 5525 say\u0131l\u0131 Kanun uyar\u0131nca ortadan kald\u0131r\u0131lm\u0131\u015f olanlardan memuriyetten \u00e7\u0131kar\u0131lm\u0131\u015f olduklar\u0131 kuruma yeniden atanmak \u00fczere ba\u015fvuranlar\u0131n, bu ba\u015fvurular\u0131n\u0131n ilgili kurumlar\u0131n kay\u0131tlar\u0131na ge\u00e7ti\u011fi tarihten ba\u015flayarak bu kurumlara atamalar\u0131n\u0131n yap\u0131l\u0131p kendilerine tebli\u011f edildi\u011fi tarihe kadar olan d\u00f6nem i\u00e7erisindeki uzun vadeli sigorta kollar\u0131na tabi olarak sigorta primi \u00f6denmemi\u015f veya emekli kesene\u011fi yat\u0131r\u0131lmam\u0131\u015f s\u00fcreleri hakk\u0131nda ise derece y\u00fckselmesi ve kademe ilerlemeleri sakl\u0131 kalmak kayd\u0131yla, haklar\u0131nda bu f\u0131krada belirtilen esaslara g\u00f6re i\u015flem yap\u0131l\u0131r. 6495 say\u0131l\u0131 Kanunla yap\u0131lan de\u011fi\u015fiklik uyar\u0131nca Kanunun ge\u00e7ici 4 \u00fcnc\u00fc maddesinin on yedinci f\u0131kras\u0131 uyar\u0131nca bor\u00e7land\u0131r\u0131larak borcun tamam\u0131n\u0131 veya bir k\u0131sm\u0131n\u0131 \u00f6deyenlerin \u00f6demi\u015f olduklar\u0131 tutarlar\u0131n iadesini istemeleri halinde, ge\u00e7ici 44 \u00fcnc\u00fc madde kapsam\u0131nda hesaplanan emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131\u011f\u0131 tutarlar\u0131 halen \u00e7al\u0131\u015ft\u0131klar\u0131 veya kamu g\u00f6revlisi olarak en son \u00e7al\u0131\u015fm\u0131\u015f olduklar\u0131 kamu idarelerine bildirilir ve bildirimi takip eden alt\u0131 ay i\u00e7erisinde Kuruma defaten \u00f6denir. Bu s\u00fcre i\u00e7inde \u00f6denmezse gecikme zamm\u0131 ile birlikte \u00f6denmesi \u015fart\u0131yla daha \u00f6nce yat\u0131rm\u0131\u015f olduklar\u0131 tutarlar\u0131n kamu idaresince yat\u0131r\u0131lan k\u0131sm\u0131 sigortal\u0131lara faizsiz olarak iade edilir. Bu kapsamda bor\u00e7lan\u0131lan s\u00fcreler kazan\u0131lm\u0131\u015f hak ayl\u0131\u011f\u0131 ve emeklilik kesene\u011fine esas ayl\u0131\u011f\u0131n tespitinde de\u011ferlendirilir.\u201d<\/p>\n<p><strong>MADDE 33 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin ge\u00e7ici 18 inci maddesinin birinci f\u0131kras\u0131na \u201c\u00e7al\u0131\u015fmaya devam edenler hakk\u0131nda\u201d ibaresinden sonra gelmek \u00fczere, \u201cKanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda \u00e7al\u0131\u015fmaya ba\u015flayanlar hari\u00e7 olmak \u00fczere\u201d ibaresi eklenmi\u015f, ikinci f\u0131kras\u0131n\u0131n (b) bendi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, (c) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, (\u00e7) bendinde \u201cmalull\u00fc\u011f\u00fc ayl\u0131\u011f\u0131 almakta iken\u201d ibaresinden sonra gelen \u201cbu\u201d ibaresi ile ayn\u0131 f\u0131krada yer alan \u201cve (b)\u201d ibareleri y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, maddeye a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n<p>\u201cc) 2330 say\u0131l\u0131 Nakdi Tazminat ve Ayl\u0131k Ba\u011flanmas\u0131 Hakk\u0131nda Kanuna veya 2330 say\u0131l\u0131 Kanun h\u00fck\u00fcmleri uygulanarak ayl\u0131k ba\u011flanmas\u0131n\u0131 gerektiren kanunlara g\u00f6re veya 5434 say\u0131l\u0131 Kanunun 56 ve m\u00fclga 64 \u00fcnc\u00fc maddelerine g\u00f6re vazife malull\u00fc\u011f\u00fc ayl\u0131\u011f\u0131 almakta iken; Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarih itibar\u0131yla \u00e7al\u0131\u015fmaya devam edenler ile sonradan Kanuna tabi \u00e7al\u0131\u015fmaya ba\u015flayacaklar i\u00e7in sosyal g\u00fcvenlik destek primi uygulanmaks\u0131z\u0131n Kanunun 5 inci maddesinin (c) bendi h\u00fck\u00fcmleri uygulan\u0131r.\u201d<\/p>\n<p>\u201c(6) Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce i\u015ftirak\u00e7i veya sigortal\u0131 olup, Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce ya da sonra malull\u00fck, ya\u015fl\u0131l\u0131k veya emekli ayl\u0131\u011f\u0131 ba\u011flananlardan 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda \u00e7al\u0131\u015fanlar hakk\u0131nda 29\/2\/2016 tarihi itibar\u0131yla sosyal g\u00fcvenlik destek primine tabi olma bak\u0131m\u0131ndan Kanunla y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan ilgili kanun h\u00fck\u00fcmleri uygulanmaz. Bunlar hakk\u0131nda Kanunun 6 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (n) bendi veya 30 uncu maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 h\u00fckm\u00fc uygulan\u0131r. Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce i\u015ftirak\u00e7i olup, Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce ya da sonra 5434 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re vazife malull\u00fc\u011f\u00fc ayl\u0131\u011f\u0131 ba\u011flananlardan 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda \u00e7al\u0131\u015fanlar hakk\u0131nda 29\/2\/2016 tarihi itibar\u0131yla, sosyal g\u00fcvenlik destek primine ili\u015fkin h\u00fck\u00fcmler uygulanmaks\u0131z\u0131n ve genel sa\u011fl\u0131k sigortas\u0131 primi al\u0131nmaks\u0131z\u0131n i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 sigortas\u0131 h\u00fck\u00fcmleri ile yaz\u0131l\u0131 talepleri halinde uzun vadeli sigorta kollar\u0131 h\u00fck\u00fcmleri uygulan\u0131r.\u201d<\/p>\n<p><strong>MADDE 34 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin ge\u00e7ici 28 inci maddesinin birinci f\u0131kras\u0131nda yer alan \u201c25\/8\/2011 tarihine kadar talepte bulunmas\u0131 kayd\u0131yla,\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p><strong>MADDE 35 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fe a\u015fa\u011f\u0131daki ge\u00e7ici maddeler eklenmi\u015ftir.<\/p>\n<p>\u201c<strong>\u0130\u015fverenlerin \u00f6deyece\u011fi i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 prim oran\u0131<\/strong><\/p>\n<p><strong>GE\u00c7\u0130C\u0130 MADDE 32 \u2013<\/strong> (1) 1\/10\/2008 tarihinden \u00f6nce 17\/7\/1964 tarihli ve 506 say\u0131l\u0131 Sosyal Sigortalar Kanunu kapsam\u0131na al\u0131nm\u0131\u015f olan i\u015fyerleri i\u00e7in uygulanmakta olan i\u015f kazas\u0131 ve meslek hastal\u0131klar\u0131 sigortalar\u0131 prim oran\u0131 1\/10\/2008 tarihinden 2013 Eyl\u00fcl ay\u0131 ba\u015f\u0131na kadar ge\u00e7erli olmak \u00fczere 0,5 puan d\u00fc\u015f\u00fcr\u00fclerek uygulan\u0131r.<\/p>\n<p><strong>1\/3\/2011 tarihinden \u00f6nce beyan\u0131 bulunmayan 5 inci maddenin (g) bendi kapsam\u0131ndaki iste\u011fe ba\u011fl\u0131 sigortal\u0131lar<\/strong><\/p>\n<p><strong>GE\u00c7\u0130C\u0130 MADDE 33 \u2013<\/strong> (1) 1\/3\/2011 tarihinden \u00f6nce Kanunun 5 inci maddesinin (g) bendi kapsam\u0131nda iste\u011fe ba\u011fl\u0131 sigortal\u0131 olup Kuruma prime esas kazan\u00e7 beyan\u0131 vermeyen sigortal\u0131lar\u0131n prim \u00f6demeleri beyan kabul edilir.\u201d<\/p>\n<p><strong>MADDE 36 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin ekinde yer alan; EK-4, EK-5, EK-5 A\u00c7IKLAMALAR, EK-6\/A, EK-6\/A A\u00c7IKLAMALAR, EK-9 A\u00c7IKLAMALAR, EK-9\/A, EK-9\/A A\u00c7IKLAMALAR, EK-9\/A-1, EK-9\/A-1 A\u00c7IKLAMALAR, EK-9\/B A\u00c7IKLAMALAR, EK-9\/B-1 A\u00c7IKLAMALAR ekte g\u00f6sterildi\u011fi \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p><strong>MADDE 37 \u2013 <\/strong>Bu Y\u00f6netmeli\u011fin;<\/p>\n<p>a) 1 inci maddesi ile de\u011fi\u015ftirilen Sosyal Sigorta \u0130\u015flemleri Y\u00f6netmeli\u011finin 9 uncu maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n (c) bendinin (1) numaral\u0131 alt bendi A\u011fustos 2013 \u00f6deme d\u00f6neminden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n<p>b) 4 \u00fcnc\u00fc maddesi ile Y\u00f6netmeli\u011fin 14 \u00fcnc\u00fc maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n (\u00e7) bendinde yap\u0131lan de\u011fi\u015fiklik 1\/8\/2009 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n<p>c) 9 uncu maddesi ile de\u011fi\u015ftirilen Y\u00f6netmeli\u011fin 49 uncu maddesinin on alt\u0131nc\u0131 f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesi 29\/2\/2016 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde, di\u011fer h\u00fck\u00fcmleri A\u011fustos 2013 \u00f6deme d\u00f6neminden ge\u00e7erli olmak \u00fczere, yay\u0131m\u0131 tarihinde,<\/p>\n<p>\u00e7) 11 inci maddesi ile Y\u00f6netmeli\u011fin 55 inci maddesinde yap\u0131lan de\u011fi\u015fiklik 11\/9\/2014 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n<p>d) 12 nci maddesi ile Y\u00f6netmeli\u011fin 57 nci maddesinde yap\u0131lan d\u00fczenlemeler ve 13 \u00fcnc\u00fc maddesi ile y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan Y\u00f6netmeli\u011fin 58 inci maddesi 29\/2\/2016 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n<p>e) 14 \u00fcnc\u00fc maddesi ile de\u011fi\u015ftirilen Y\u00f6netmeli\u011fin 60 \u0131nc\u0131 maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n birinci c\u00fcmlesi A\u011fustos 2013 \u00f6deme d\u00f6neminden ge\u00e7erli olmak \u00fczere, yay\u0131m\u0131 tarihinde,<\/p>\n<p>f) 20 nci maddesi ile Y\u00f6netmeli\u011fin 97 nci maddesine eklenen yedinci f\u0131kra 1\/3\/2011 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n<p>g) 22 nci maddesi ile Y\u00f6netmeli\u011fin 102 nci maddesinde yer alan alt\u0131nc\u0131 f\u0131kran\u0131n (a) bendini de\u011fi\u015ftiren h\u00fck\u00fcmler 1\/10\/2008 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n<p>\u011f) 23 \u00fcnc\u00fc maddesi ile Y\u00f6netmeli\u011fin 108 inci maddesinde yer alan be\u015finci f\u0131kran\u0131n (a) bendini de\u011fi\u015ftiren h\u00fck\u00fcmler 1\/10\/2008 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n<p>h) 33 \u00fcnc\u00fc maddesi ile Y\u00f6netmeli\u011fin ge\u00e7ici 18 inci maddesinin; birinci f\u0131kras\u0131na eklenen ibare, ikinci f\u0131kras\u0131n\u0131n y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan (b) bendi ve (\u00e7) bendinin y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan ibareleri ile alt\u0131nc\u0131 f\u0131kras\u0131 29\/2\/2016 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde, ikinci f\u0131kras\u0131n\u0131n de\u011fi\u015ftirilen (c) bendi ise A\u011fustos 2013 \u00f6deme d\u00f6neminden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n<p>\u0131) 35 inci maddesi ile eklenen ge\u00e7ici 32 nci madde 2008 y\u0131l\u0131 Ekim ay\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n<p>i) Eki ile de\u011fi\u015ftirilen Ek-9 AYLIK PR\u0130M VE H\u0130ZMET BELGES\u0130 A\u00c7IKLAMALAR k\u0131sm\u0131 23\/4\/2015 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n<p>j) Di\u011fer h\u00fck\u00fcmleri yay\u0131m\u0131 tarihinde,<\/p>\n<p>y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p><strong>MADDE 38 \u2013<\/strong> Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Sosyal G\u00fcvenlik Kurumu Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<table width=\"567\">\n<tbody>\n<tr>\n<td colspan=\"3\" width=\"567\"><strong>Y<\/strong><strong>\u00f6<\/strong><strong>netmeli<\/strong><strong>\u011f<\/strong><strong>in Yay<\/strong><strong>\u0131<\/strong><strong>mland<\/strong><strong>\u0131\u011f\u0131<\/strong><strong> Resm<\/strong><strong>\u00ee<\/strong><strong> Gazete&#8217;nin<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"284\"><strong>Tarihi<\/strong><\/td>\n<td width=\"283\"><strong>Say<\/strong><strong>\u0131<\/strong><strong>s<\/strong><strong>\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"284\">12\/5\/2010<\/td>\n<td width=\"283\">27579<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"567\"><strong>Y<\/strong><strong>\u00f6<\/strong><strong>netmelikte De<\/strong><strong>\u011f<\/strong><strong>i<\/strong><strong>\u015f<\/strong><strong>iklik Yapan Y<\/strong><strong>\u00f6<\/strong><strong>netmeliklerin Yay<\/strong><strong>\u0131<\/strong><strong>mland<\/strong><strong>\u0131\u011f\u0131<\/strong><strong> Resm<\/strong><strong>\u00ee<\/strong><strong> Gazete&#8217;nin<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"284\"><strong>Tarihi<\/strong><\/td>\n<td width=\"283\"><strong>Say<\/strong><strong>\u0131<\/strong><strong>s<\/strong><strong>\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"29\">1-<\/td>\n<td width=\"254\">12\/10\/2010<\/td>\n<td width=\"283\">27727<\/td>\n<\/tr>\n<tr>\n<td width=\"29\">2-<\/td>\n<td width=\"254\">28\/10\/2010<\/td>\n<td width=\"283\">27742<\/td>\n<\/tr>\n<tr>\n<td width=\"29\">3-<\/td>\n<td width=\"254\">2\/3\/2011<\/td>\n<td width=\"283\">27862<\/td>\n<\/tr>\n<tr>\n<td width=\"29\">4-<\/td>\n<td width=\"254\">16\/6\/2011<\/td>\n<td width=\"283\">27966<\/td>\n<\/tr>\n<tr>\n<td width=\"29\">5-<\/td>\n<td width=\"254\">17\/4\/2012<\/td>\n<td width=\"283\">28267<\/td>\n<\/tr>\n<tr>\n<td width=\"29\">6-<\/td>\n<td width=\"254\">21\/8\/2013<\/td>\n<td width=\"283\">28742<\/td>\n<\/tr>\n<tr>\n<td width=\"29\">7-<\/td>\n<td width=\"254\">1\/10\/2013<\/td>\n<td width=\"283\">28782<\/td>\n<\/tr>\n<tr>\n<td width=\"29\">8-<\/td>\n<td width=\"254\">3\/5\/2014<\/td>\n<td width=\"283\">28989<\/td>\n<\/tr>\n<tr>\n<td width=\"29\">9-<\/td>\n<td width=\"254\">29\/5\/2016<\/td>\n<td width=\"283\">29726<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong><a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2016\/08\/20160825-9-1.pdf\">Ekler i\u00e7in t\u0131klay\u0131n\u0131z<\/a><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Sosyal Sigorta \u0130\u015flemleri Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Y\u00f6netmelik<\/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":[5,6],"tags":[],"class_list":["post-646","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-muhasebe","category-sgk"],"views":693,"_links":{"self":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/646","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=646"}],"version-history":[{"count":1,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/646\/revisions"}],"predecessor-version":[{"id":647,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/646\/revisions\/647"}],"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=646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=646"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}