{"id":1097,"date":"2019-07-17T07:07:44","date_gmt":"2019-07-17T07:07:44","guid":{"rendered":"http:\/\/www.www.nazali.av.tr\/?p=1097"},"modified":"2019-07-17T07:10:25","modified_gmt":"2019-07-17T07:10:25","slug":"yeni-kanun-teklifinde-yer-alan-sosyal-guvenlik-duzenlemeleri","status":"publish","type":"post","link":"https:\/\/nazali.av.tr\/en\/yeni-kanun-teklifinde-yer-alan-sosyal-guvenlik-duzenlemeleri\/","title":{"rendered":"YEN\u0130 KANUN TEKL\u0130F\u0130NDE YER ALAN SOSYAL G\u00dcVENL\u0130K D\u00dcZENLEMELER\u0130"},"content":{"rendered":"\n<p>Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun Teklifi 08.07.2019 tarihinde TBMM Ba\u015fkanl\u0131\u011f\u0131\u2019na sunulmu\u015ftur.<\/p>\n\n\n\n<p>\u0130lgili Kanun Teklifi ile sosyal g\u00fcvenlik hukuku kapsam\u0131nda yurtd\u0131\u015f\u0131 hizmet bor\u00e7lanmalar\u0131 konusunda \u00f6nemli de\u011fi\u015fikliklere &nbsp;yer verilmi\u015f olup s\u00f6z konusu d\u00fczenlemeler a\u015fa\u011f\u0131da \u00f6zetlenmektedir.<\/p>\n\n\n\n<p><strong>Yurtd\u0131\u015f\u0131 Hizmet Bor\u00e7lanmalar\u0131nda \u00d6ng\u00f6r\u00fclen De\u011fi\u015fiklikler<\/strong><\/p>\n\n\n\n<p>Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun Teklifi ile 3201 say\u0131l\u0131 Yurtd\u0131\u015f\u0131nda Bulunan T\u00fcrk Vatanda\u015flar\u0131n\u0131n Yurt D\u0131\u015f\u0131nda Ge\u00e7en S\u00fcrelerinin Sosyal G\u00fcvenlikleri Bak\u0131m\u0131ndan De\u011ferlendirilmesi Hakk\u0131nda Kanun hakk\u0131nda, &nbsp;madde gerek\u00e7elerinde belirtildi\u011fi \u00fczere Sosyal G\u00fcvenlik Kurumu akt\u00fceryal dengelerinin korunmas\u0131 &nbsp;amac\u0131yla a\u015fa\u011f\u0131da yer alan de\u011fi\u015fikliklerin yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Yurtd\u0131\u015f\u0131 hizmet bor\u00e7lanmas\u0131 prim oran\u0131n\u0131n % 32\u2019den %45\u2019e \u00e7\u0131kar\u0131lmas\u0131 y\u00f6n\u00fcnde d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.<\/li><li>Yurtd\u0131\u015f\u0131 hizmet bor\u00e7lanmas\u0131na ait s\u00fcrelerin 5510 say\u0131l\u0131 Kanun\u2019un 4. maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda sigortal\u0131l\u0131k olarak kabul edilmesi tercih edilmi\u015ftir. Mevcut durumda s\u00f6z konusu s\u00fcreler bor\u00e7lanma yap\u0131lan tarihteki sigortal\u0131l\u0131k stat\u00fcs\u00fcne g\u00f6re belirlenmektedir.<\/li><li>Bor\u00e7lan\u0131lan s\u00fcrelerin hangi tarihler i\u00e7in hizmetlere eklenece\u011fi hususunda da de\u011fi\u015fikli\u011fe gidilmi\u015ftir. Buna g\u00f6re bor\u00e7lan\u0131lan s\u00fcreler,<\/li><\/ul>\n\n\n\n<p>&#8211; T\u00fcrkiye\u2019deki sigortal\u0131l\u0131\u011f\u0131n ba\u015flang\u0131\u00e7 tarihinden \u00f6nceki s\u00fcrelerin bor\u00e7lan\u0131lmas\u0131 &nbsp;halinde T\u00fcrkiye\u2019deki sigortal\u0131l\u0131k ba\u015flang\u0131\u00e7 tarihinden geriye g\u00f6t\u00fcr\u00fclen s\u00fcrelere,<\/p>\n\n\n\n<p>&#8211; T\u00fcrkiye\u2019de sigortal\u0131l\u0131klar\u0131 olmayanlar\u0131n ise bor\u00e7lar\u0131n\u0131 tamamen \u00f6dedikleri tarihten geriye g\u00f6t\u00fcr\u00fclen s\u00fcrelere say\u0131lacakt\u0131r.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Yurtd\u0131\u015f\u0131 bor\u00e7lanma s\u00fcrelerinin 4\/b bendi kapsam\u0131nda say\u0131lmas\u0131 nedeniyle k\u0131smi ayl\u0131k ba\u011flanm\u0131\u015f olanlar\u0131n bor\u00e7lanarak tam ayl\u0131\u011fa ge\u00e7meleri halinde k\u0131smi ayl\u0131k ile tam ayl\u0131\u011f\u0131n stat\u00fcleri farkl\u0131 olabilece\u011finden ba\u011flanacak tam ayl\u0131\u011f\u0131n stat\u00fcs\u00fcne idarece karar verilmesi y\u00f6n\u00fcnde d\u00fczenlemeye gidilmi\u015ftir.<\/li><\/ul>\n\n\n\n<p>\u0130\u015fbu yaz\u0131 hakk\u0131nda ek bilgi gerekti\u011finde a\u015fa\u011f\u0131daki ki\u015filerle irtibata ge\u00e7menizi rica ederiz.<\/p>\n\n\n\n<table class=\"wp-block-table alignwide\"><tbody><tr><td><strong>Ersin Nazal\u0131<\/strong><br>Y\u00f6netici Ortak, Avukat, YMM<br><a href=\"enazali@nazali.av.tr\">enazali@nazali.av.tr<\/a><\/td><td><strong>\u00c7a\u011fda\u015f G\u00fcren<\/strong><br>Y\u00f6netici Ortak, Sosyal G\u00fcvenlik M\u00fc\u015faviri<br><a href=\"cguren@nazali.av.tr\">cguren@nazali.av.tr<\/a><\/td><\/tr><\/tbody><\/table>\n\n\n\n<p class=\"has-small-font-size\"><em>Yukar\u0131da yer verilen a\u00e7\u0131klamalar\u0131m\u0131z, hukuki g\u00f6r\u00fc\u015f ve tavsiye niteli\u011finde olmay\u0131p, konuya ili\u015fkin genel bilgiler i\u00e7ermektedir; bu sebeple belirtilen konularda bir aksiyon almadan \u00f6nce, bir uzmana dan\u0131\u015fman\u0131z\u0131 tavsiye ederiz. NAZALI\u2019ya i\u015fbu dok\u00fcman\u0131n i\u00e7eri\u011finden kaynaklanan veya i\u00e7eri\u011fine ili\u015fkin olarak ortaya \u00e7\u0131kan sonu\u00e7lardan dolay\u0131 herhangi bir sorumluluk iddias\u0131nda bulunulamaz.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun Teklifi 08.07.2019 tarihinde TBMM Ba\u015fkanl\u0131\u011f\u0131\u2019na sunulmu\u015ftur. \u0130lgili Kanun Teklifi ile sosyal g\u00fcvenlik [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"post-templates\/post_nosidebar.php","format":"standard","meta":{"footnotes":""},"categories":[12,15],"tags":[],"class_list":["post-1097","post","type-post","status-publish","format-standard","hentry","category-ajanda","category-sosyal-guvenlik"],"_links":{"self":[{"href":"https:\/\/nazali.av.tr\/en\/wp-json\/wp\/v2\/posts\/1097","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nazali.av.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nazali.av.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nazali.av.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nazali.av.tr\/en\/wp-json\/wp\/v2\/comments?post=1097"}],"version-history":[{"count":0,"href":"https:\/\/nazali.av.tr\/en\/wp-json\/wp\/v2\/posts\/1097\/revisions"}],"wp:attachment":[{"href":"https:\/\/nazali.av.tr\/en\/wp-json\/wp\/v2\/media?parent=1097"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nazali.av.tr\/en\/wp-json\/wp\/v2\/categories?post=1097"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nazali.av.tr\/en\/wp-json\/wp\/v2\/tags?post=1097"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}