{"id":26796,"date":"2023-12-01T14:29:42","date_gmt":"2023-12-01T14:29:42","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=26796"},"modified":"2023-12-01T14:29:42","modified_gmt":"2023-12-01T14:29:42","slug":"sgkdan-mevzuata-aykiri-olarak-kurulan-gecici-is-iliskilerinde-uygulanacak-yaptirimlara-iliskin-yazi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2023\/12\/01\/sgkdan-mevzuata-aykiri-olarak-kurulan-gecici-is-iliskilerinde-uygulanacak-yaptirimlara-iliskin-yazi\/","title":{"rendered":"SGK&#8217;dan Mevzuata Ayk\u0131r\u0131 Olarak Kurulan Ge\u00e7ici \u0130\u015f \u0130li\u015fkilerinde Uygulanacak Yapt\u0131r\u0131mlara \u0130li\u015fkin Yaz\u0131"},"content":{"rendered":"<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"50%\"><strong>SGK&#8217;dan Mevzuata Ayk\u0131r\u0131 Olarak Kurulan Ge\u00e7ici \u0130\u015f \u0130li\u015fkilerinde Uygulanacak Yapt\u0131r\u0131mlara \u0130li\u015fkin Yaz\u0131<\/strong><\/p>\n<p><strong>Yeni geli\u015fme<\/strong><\/p>\n<p>Sosyal G\u00fcvenlik Kurumu (&#8220;<strong>SGK<\/strong>&#8220;) taraf\u0131ndan yay\u0131mlanan 22 Kas\u0131m 2023 tarihli <a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=L0tUQkgyRE5uNGh4UWI0SFBjN0pRelpHUHF3V3NDaTI4dHdGNDRUakxCeTlBLzJIRjZISTVNMmJZUnpBcmh1cTU1VkVzSlBIVUtGRmYraHNIUHE1Qm9TOWpiMzdKeFpv&amp;rh=ff00bb231b3b10bf2f1ba33f26468fac0fb7ecd3__;!!Hj9Y_P0nvg!SlJsVXIeNXr9uM1KuBiuD8m3LeLB6XFtiLAaHSI5hLEefgVYQfrscwkLPct7LqYoyzKvDvut62OFdVQojl8hXrCn_w$\"><strong>genel yaz\u0131da<\/strong><\/a> (&#8220;<strong>Genel Yaz\u0131<\/strong>&#8220;), \u00f6zel istihdam b\u00fcrosu ve \u00f6zel istihdam b\u00fcrosu gibi hareket eden ger\u00e7ek ve t\u00fczel ki\u015filer ile bunlardan hizmet alan i\u015fverenler aras\u0131nda kurulan ge\u00e7ici i\u015f ili\u015fkisinin \u0130\u015f Kanunu (&#8220;<strong>\u0130\u015f Kanunu<\/strong>&#8220;) ile 4904 say\u0131l\u0131 T\u00fcrkiye \u0130\u015f Kurumu ile Baz\u0131 D\u00fczenlemeler Hakk\u0131nda Kanun&#8217;a (&#8220;<strong>\u0130\u015fkur Kanunu<\/strong>&#8220;) uygun kurulmad\u0131\u011f\u0131n\u0131n i\u015f m\u00fcfetti\u015flerince haz\u0131rlanan raporlarda tespit edilmesi, s\u00f6z konusu raporlarda \u00f6zel istihdam b\u00fcrosu ve \u00f6zel istihdam b\u00fcrosu gibi hareket eden ger\u00e7ek ve t\u00fczel ki\u015filer taraf\u0131ndan bildirimi yap\u0131lan\u00a0sigortal\u0131lar\u0131n bunlardan hizmet alan i\u015fverenlerin sigortal\u0131s\u0131 olarak say\u0131lmas\u0131 ve ilave baz\u0131 ko\u015fullar\u0131n sa\u011flanmas\u0131 halinde uygulanacak baz\u0131 d\u00fczenlemeler \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p><strong>D\u00fczenleme neler getirmektedir?<\/strong><\/p>\n<p>\u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan 3 Kas\u0131m 2023 tarihli yaz\u0131 uyar\u0131nca, \u00f6zel istihdam b\u00fcrosu ve \u00f6zel istihdam b\u00fcrosu gibi hareket eden ger\u00e7ek ve t\u00fczel ki\u015filer ile bunlardan hizmet alan i\u015fverenler aras\u0131nda kurulan ge\u00e7ici i\u015f ili\u015fkisinin \u0130\u015f Kanunu ile \u0130\u015fkur Kanunu&#8217;nda yer alan d\u00fczenlemelere uygun olarak kurulmamas\u0131 halinde \u00f6zel istihdam b\u00fcrosu ve \u00f6zel istihdam b\u00fcrosu gibi hareket eden ger\u00e7ek ve t\u00fczel ki\u015filer taraf\u0131ndan bildirimi yap\u0131lan sigortal\u0131lar\u0131n bunlardan hizmet alan ger\u00e7ek ve t\u00fczel ki\u015filerin sigortal\u0131s\u0131 olarak say\u0131lmas\u0131 gerekti\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131.<\/p>\n<p>Genel Yaz\u0131 uyar\u0131nca, \u00f6zel istihdam b\u00fcrosu ile hizmet ald\u0131klar\u0131 ki\u015filer aras\u0131nda kurulan ge\u00e7ici i\u015f ili\u015fkisinin \u0130\u015f Kanunu ile \u0130\u015fkur Kanunu&#8217;nda yer alan d\u00fczenlemelere uygun kurulmad\u0131\u011f\u0131n\u0131n i\u015f m\u00fcfetti\u015fleri taraf\u0131ndan 1 Kas\u0131m 2023 tarihinden sonra d\u00fczenlenen raporlar ile ortaya konmas\u0131 ve s\u00f6z konusu raporlarda \u00f6zel istihdam b\u00fcrosu ve \u00f6zel istihdam b\u00fcrosu gibi hareket eden ger\u00e7ek ve t\u00fczel ki\u015filer taraf\u0131ndan bildirimi yap\u0131lan sigortal\u0131lar\u0131n bunlardan hizmet alan ger\u00e7ek ve t\u00fczel ki\u015filerin sigortal\u0131s\u0131 olarak say\u0131lmas\u0131 halinde; \u00e7al\u0131\u015fmalar\u0131n fiili olmas\u0131, Sosyal Sigorta \u0130\u015flemleri Y\u00f6netmeli\u011finin Ek-7&#8217;nci maddesinde belirtilen hal ve durumlara ili\u015fkin haks\u0131z menfaat tespit edilmemesi ve dolay\u0131s\u0131yla irat kaydedilecek bir durum olmamas\u0131 ve \u00e7al\u0131\u015fmalar\u0131 fiili oldu\u011fu tespit edilen sigortal\u0131lar\u0131n prime esas kazan\u00e7 ve g\u00fcnde de\u011fi\u015fiklik olmamas\u0131 kayd\u0131yla:<\/p>\n<ul>\n<li>\u00d6zel istihdam b\u00fcrosu ve \u00f6zel istihdam b\u00fcrosu gibi hareket eden ger\u00e7ek ve t\u00fczel ki\u015fi i\u015fverenler taraf\u0131ndan yasal s\u00fcreler dahilinde yerine getirilen y\u00fck\u00fcml\u00fcl\u00fckler i\u00e7in sigortal\u0131lar\u0131n aktar\u0131ld\u0131\u011f\u0131 i\u015fyerine idari para cezas\u0131, gecikme cezas\u0131 ve gecikme zamm\u0131 uygulanmamas\u0131,<\/li>\n<li>\u00d6zel istihdam b\u00fcrosu ve \u00f6zel istihdam b\u00fcrosu gibi hareket eden ger\u00e7ek ve t\u00fczel ki\u015fi i\u015fverenlere \u00f6denen hizmet bedeli ile hizmet sat\u0131n alan ger\u00e7ek ve t\u00fczel ki\u015filer taraf\u0131ndan dolayl\u0131 olarak sigorta primleri de \u00f6dendi\u011fi i\u00e7in sigortal\u0131 hizmetleri ile bu hizmetlere ili\u015fkin tahsilatlar\u0131n hizmet alan ger\u00e7ek ve t\u00fczel ki\u015filer ad\u0131na tescilli veya tescil edilecek i\u015fyerine aktar\u0131m\u0131n\u0131n yap\u0131lmas\u0131 ve aktar\u0131lan tahsilat tutarlar\u0131na ili\u015fkin olarak prim iade i\u015fleminin yap\u0131lmamas\u0131 gerekti\u011fi a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<p>\u00d6rne\u011fin; (A) \u00f6zel istihdam b\u00fcrosu ile (B) i\u015fvereni aras\u0131ndaki ge\u00e7ici i\u015f ili\u015fkisinin \u0130\u015f Kanunu&#8217;nun &#8220;ge\u00e7ici i\u015f ili\u015fkisi&#8221; ba\u015fl\u0131kl\u0131 7\u2019nci maddesi ile \u0130\u015fkur Kanunu&#8217;nda yer alan d\u00fczenlemelere uygun kurulmad\u0131\u011f\u0131n\u0131n i\u015f m\u00fcfetti\u015fleri taraf\u0131ndan d\u00fczenlenen raporla ortaya konulmas\u0131 ve sigortal\u0131lar\u0131n (B) i\u015fvereninin sigortal\u0131lar\u0131 olmas\u0131 gerekti\u011fi y\u00f6n\u00fcnde bir h\u00fckm\u00fcn\/\u00f6nerinin belirtilmesi durumunda; sigortal\u0131lara dair y\u00fck\u00fcml\u00fcl\u00fcklerin (A) \u00f6zel istihdam b\u00fcrosu taraf\u0131ndan yasal s\u00fcreler dahilinde yerine getirilmesi halinde idari para cezas\u0131, gecikme cezas\u0131 ve gecikme zamm\u0131 uygulanmadan sigortal\u0131 hizmetleri ile varsa bu hizmetler kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lan tahsilatlar\u0131n (B) i\u015fverenine ait i\u015fyerine aktar\u0131lmas\u0131 gerekecektir.<\/p>\n<p>Ancak, \u00f6zel istihdam b\u00fcrosu ve \u00f6zel istihdam b\u00fcrosu gibi hareket eden ger\u00e7ek ve t\u00fczel ki\u015fi i\u015fverene ait dosyaya hizmet aktar\u0131m\u0131 yap\u0131lan sigortal\u0131lar i\u00e7in olu\u015fan sigorta prim tahakkuklar\u0131n\u0131n bu hizmetler kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lan tahsilatlardan fazla olmas\u0131 veya i\u015fverene ait dosyaya hizmet aktar\u0131m\u0131 yap\u0131lan sigortal\u0131lar i\u00e7in ek ayl\u0131k prim ve hizmet belgesi verilmesi gereken bir durumun ortaya \u00e7\u0131kmas\u0131 nedeniyle bor\u00e7 \u00e7\u0131kmas\u0131 hallerinde, yasal olarak \u00f6deme yap\u0131lmas\u0131 gereken son tarihten \u00f6demenin yap\u0131ld\u0131\u011f\u0131 tarihe kadar gecikme cezas\u0131 ve gecikme zamm\u0131 hesaplanacakt\u0131r. Bu \u015fekilde verilen ek ayl\u0131k prim ve hizmet belgesi i\u00e7in idari para cezas\u0131 da uygulanacakt\u0131r.<\/p>\n<p>\u0130lk \u00f6rnekte yer verildi\u011fi \u00fczere, sigortal\u0131lar\u0131n ba\u015flang\u0131\u00e7tan beri \u00f6zel istihdam b\u00fcrosundan hizmet alan (B) i\u015fvereninin sigortal\u0131s\u0131 say\u0131lmas\u0131 ve toplu i\u015f s\u00f6zle\u015fmesinde belirtilen haklardan faydalanmas\u0131n\u0131n gerekti\u011finin belirtilmesi nedeniyle olu\u015fan \u00fccret fark\u0131 i\u00e7in (B) i\u015fvereninden ek ayl\u0131k prim ve hizmet belgesi\/muhtasar ve prim hizmet beyannamesi istenildi\u011fi varsay\u0131ld\u0131\u011f\u0131nda, ek ayl\u0131k prim ve hizmet belgesinin\/muhtasar ve prim hizmet beyannamesinin verilmesinden kaynaklanan bor\u00e7 i\u00e7in yasal olarak \u00f6deme yap\u0131lmas\u0131 gereken son tarihten \u00f6demenin yap\u0131ld\u0131\u011f\u0131 tarihe kadar gecikme cezas\u0131 ve gecikme zamm\u0131 hesaplanacakt\u0131r. Ayr\u0131ca, bu \u015fekilde verilen ek ayl\u0131k prim ve hizmet belgesi\/muhtasar ve prim hizmet beyannamesi i\u00e7in idari para cezas\u0131 uygulanacakt\u0131r.<\/p>\n<p>Yine ayn\u0131 \u015fekilde, sigortal\u0131lar\u0131n ba\u015flang\u0131\u00e7tan beri \u00f6zel istihdam b\u00fcrosundan hizmet alan (B) i\u015fvereninin sigortal\u0131s\u0131 say\u0131lmas\u0131 nedeniyle (B) i\u015fverenine ait i\u015fyerine aktar\u0131m\u0131 yap\u0131lan d\u00f6nemlerden 2023\/Aral\u0131k ay\u0131na ait ayl\u0131k prim ve hizmet belgesinden\/muhtasar ve prim hizmet beyannamesinden kaynaklanan borcun (A) \u00f6zel istihdam b\u00fcrosu taraf\u0131ndan \u00f6denmedi\u011fi varsay\u0131ld\u0131\u011f\u0131nda, 2023\/Aral\u0131k ay\u0131ndan kaynaklanan bor\u00e7 i\u00e7in yasal olarak \u00f6denmesi gereken son tarihten \u00f6demenin yap\u0131ld\u0131\u011f\u0131 tarihe kadar gecikme cezas\u0131 ve gecikme zamm\u0131 hesaplanacak ve s\u00f6z konusu bor\u00e7 (B) i\u015fvereninden tahsil edilecektir.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>\u0130\u015fverenlerin yukar\u0131da bahsetmi\u015f oldu\u011fumuz yapt\u0131r\u0131mlara maruz kalmamak ad\u0131na mevzuatla uyumlu \u015fekilde ge\u00e7ici i\u015f ili\u015fkileri kapsam\u0131nda \u00e7al\u0131\u015fan istihdam etmelerini ve bu kapsamdaki t\u00fcm yasal zorunluluklar\u0131 yak\u0131ndan takip etmelerini tavsiye ederiz.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>SGK&#8217;dan Mevzuata Ayk\u0131r\u0131 Olarak Kurulan Ge\u00e7ici \u0130\u015f \u0130li\u015fkilerinde Uygulanacak Yapt\u0131r\u0131mlara \u0130li\u015fkin Yaz\u0131 Yeni geli\u015fme Sosyal G\u00fcvenlik Kurumu (&#8220;SGK&#8220;) taraf\u0131ndan yay\u0131mlanan [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120],"tags":[101],"class_list":["post-26796","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-employment-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SGK&#039;dan Mevzuata Ayk\u0131r\u0131 Olarak Kurulan Ge\u00e7ici \u0130\u015f \u0130li\u015fkilerinde Uygulanacak Yapt\u0131r\u0131mlara \u0130li\u015fkin Yaz\u0131<\/title>\n<meta name=\"description\" content=\"SGK&#039;dan Mevzuata Ayk\u0131r\u0131 Olarak Kurulan Ge\u00e7ici \u0130\u015f \u0130li\u015fkilerinde Uygulanacak Yapt\u0131r\u0131mlara \u0130li\u015fkin Yaz\u0131 Yeni geli\u015fme Sosyal G\u00fcvenlik Kurumu 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