{"id":503,"date":"2024-03-23T13:47:14","date_gmt":"2024-03-23T13:47:14","guid":{"rendered":"http:\/\/www.arti-fikir.com\/?page_id=503"},"modified":"2024-03-23T13:50:00","modified_gmt":"2024-03-23T13:50:00","slug":"2024-13-prime-esas-kazanclarin-alt-ve-ust-sinirlari","status":"publish","type":"page","link":"http:\/\/www.arti-fikir.com\/index.php\/2024-13-prime-esas-kazanclarin-alt-ve-ust-sinirlari\/","title":{"rendered":"2024-13 Prime Esas Kazan\u00e7lar\u0131n Alt ve \u00dcst S\u0131n\u0131rlar\u0131"},"content":{"rendered":"\t\t
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Duyuru & Sirk\u00fcler<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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2024-13 Prime Esas Kazan\u00e7lar\u0131n Alt ve \u00dcst S\u0131n\u0131rlar\u0131\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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23\/01\/2024<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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SAYI             <\/span><\/p><\/td>

2024-13<\/span><\/p><\/td><\/tr>

 <\/td> <\/td><\/tr>

KONU       <\/span><\/p><\/td>

Prime Esas Kazan\u00e7lar\u0131n Alt ve \u00dcst S\u0131n\u0131rlar\u0131 ile Baz\u0131 \u0130\u015flemlere Esas Tutarlar<\/span><\/p><\/td><\/tr>

DAYANAK<\/span><\/p><\/td>

4857 say\u0131l\u0131 \u0130\u015f Kanunu\u2019nun 39 uncu maddesine istinaden Asgari \u00dccret Tespit Komisyonunca 2024 y\u0131l\u0131 i\u00e7in uygulanacak olan asgari \u00fccret, 1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131 i\u00e7in tespit edilerek30\/12\/2023 tarihli ve 32415 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanm\u0131\u015ft\u0131r.<\/span><\/p><\/td><\/tr>

\u00d6ZET<\/span><\/p><\/td>

Bu sirk\u00fclerde 2024 y\u0131l\u0131nda uygulanacak olan g\u00fcncel rakamlar yer almaktad\u0131r.<\/span><\/p><\/td><\/tr><\/tbody><\/table>

Asgari \u00dccret Tespit Komisyonunca al\u0131nan karara istinaden, 1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131<\/span><\/p>

i\u00e7in bir g\u00fcnl\u00fck normal \u00e7al\u0131\u015fma kar\u015f\u0131l\u0131\u011f\u0131 asgari \u00fccret 666,75 (alt\u0131 y\u00fcz altm\u0131\u015f alt\u0131 lira yetmi\u015f be\u015f kuru\u015f)T\u00fcrk Liras\u0131 olarak tespit edilmi\u015ftir.<\/span><\/p>

Buna g\u00f6re, 1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda uygulanmak \u00fczere sigortal\u0131lar i\u00e7in sigorta<\/span><\/p>

primine esas g\u00fcnl\u00fck ve ayl\u0131k kazan\u00e7lar\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131nda, yurt d\u0131\u015f\u0131nda ge\u00e7en s\u00fcreler ile hizmet bor\u00e7lanmalar\u0131nda, iste\u011fe ba\u011fl\u0131 sigortal\u0131lar ve genel sa\u011fl\u0131k sigortal\u0131lar\u0131n\u0131n \u00f6deyecekleri primlerde dikkate al\u0131nacak tutarlar ile idari para cezalar\u0131nda, ge\u00e7ici i\u015f g\u00f6remezlik, cenaze ve emzirme \u00f6deneklerinde dikkate al\u0131nacak tutarlar a\u015fa\u011f\u0131da g\u00f6sterilmi\u015ftir.<\/span><\/p>

1- 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendine tabi sigortal\u0131lar\u0131n<\/span><\/p>

sigorta primi ve i\u015fsizlik sigortas\u0131 primlerine esas g\u00fcnl\u00fck ve ayl\u0131k kazan\u00e7lar\u0131n\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131<\/span><\/p>

 <\/p>

  • Bir i\u015fverene ba\u011fl\u0131 olarak \u00e7al\u0131\u015fan sigortal\u0131lar i\u00e7in;<\/span><\/li><\/ul>
    • \u00d6zel sekt\u00f6rde:<\/span><\/li><\/ul>

      1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda sigorta primine esas;<\/span><\/p>

      G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131 : 666,75 TL<\/span><\/p>

      Ayl\u0131k kazan\u00e7 alt s\u0131n\u0131r\u0131 : 20.002,50 TL<\/span><\/p>

      G\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 : 5.000,63 TL (*)<\/span><\/p>

      Ayl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 : 150.018,90 TL<\/span><\/p>

      • Kamu sekt\u00f6r\u00fcnde:<\/span><\/li><\/ul>

        15\/12\/2023 \u2013 14\/1\/2024 d\u00f6neminde sigorta primine esas kazan\u00e7 alt s\u0131n\u0131r\u0131;<\/span><\/p>

        2023 y\u0131l\u0131 Aral\u0131k ay\u0131n\u0131n ikinci yar\u0131s\u0131 i\u00e7in: 447,15 TL x 16 g\u00fcn = 7.154,40 TL<\/span><\/p>

        2024 y\u0131l\u0131 Ocak ay\u0131n\u0131n ilk yar\u0131s\u0131 i\u00e7in : 666,75 TL x 14 g\u00fcn = 9.334,50 TL<\/span><\/p>

        15\/12\/2023-14\/1\/2024 devresi i\u00e7in : 7.154,40 TL+ 9.334,50 TL =16.488,90 TL<\/span><\/p>

        15\/12\/2023 \u2013 14\/1\/2024 d\u00f6neminde sigorta primine esas kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131;<\/span><\/p>

        2023 y\u0131l\u0131 Aral\u0131k ay\u0131n\u0131n ikinci yar\u0131s\u0131 i\u00e7in: 3.353,63 TL x 16 g\u00fcn = 53.658,08 TL<\/span><\/p>

        2024 y\u0131l\u0131 Ocak ay\u0131n\u0131n ilk yar\u0131s\u0131 i\u00e7in : 5.000,63 TL x 14 g\u00fcn = 70.008,82 TL<\/span><\/p>

        15\/12\/2023 -14\/1\/2024 devresi i\u00e7in : 53.658,08 TL + 70.008,82 TL= 123.666,90 TL<\/span><\/p>

        15\/1\/2024 ila 14\/12\/2024 tarihleri aras\u0131nda sigorta primine esas;<\/span><\/p>

        Ayl\u0131k kazan\u00e7 alt s\u0131n\u0131r\u0131 : 20.002,50 TL<\/span><\/p>

        Ayl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 : 150.018,90 TL<\/span><\/p>

         <\/p>

        • \u00c7\u0131rak ve \u00f6\u011frenciler i\u00e7in;<\/span><\/li><\/ul>

          3308 say\u0131l\u0131 Mesleki E\u011fitim Kanununun 25 inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca; aday \u00e7\u0131rak,<\/span><\/p>

          \u00e7\u0131raklar, i\u015fletmelerde mesleki e\u011fitim g\u00f6ren \u00f6\u011frenciler ile mesleki ve teknik orta\u00f6\u011fretim okul ve<\/span><\/p>

          kurumlar\u0131nda okumakta iken staja, tamamlay\u0131c\u0131 e\u011fitime veya alan e\u011fitimine tabi tutulan \u00f6\u011frencilerin sigorta primleri, asgari \u00fccretin y\u00fczde ellisi \u00fczerinden hesaplanmaktad\u0131r.<\/span><\/p>

          Buna g\u00f6re, bu kapsamda yer alan \u00e7\u0131rak ve \u00f6\u011frencilerin prime esas kazan\u00e7lar\u0131;<\/span><\/p>

           <\/p>

          • Ayl\u0131k prim ve hizmet belgelerini ay\u0131n 1\u2019i ila 30\u2019u aras\u0131nda d\u00fczenleyenler i\u00e7in;<\/span><\/li><\/ul>

            1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda;<\/span><\/p>

            G\u00fcnl\u00fck kazan\u00e7 tutar\u0131 : 333,38 TL (*)<\/span><\/p>

            Ayl\u0131k kazan\u00e7 tutar\u0131 : 10.001,40 TL<\/span><\/p>

            1. b) Ayl\u0131k prim ve hizmet belgelerini ay\u0131n 15\u2019i ila takip eden ay\u0131n 14\u2019\u00fc aras\u0131nda d\u00fczenleyenler<\/span><\/li><\/ol>

              i\u00e7in;<\/span><\/p>

              15\/12\/2023- 14\/1\/2024 d\u00f6nemi i\u00e7in;<\/span><\/p>

              2023 y\u0131l\u0131 Aral\u0131k ay\u0131 g\u00fcnl\u00fck kazan\u00e7 tutar\u0131: 447,15 TL x %50 = 223,58 TL (*)<\/span><\/p>

              2024 y\u0131l\u0131 Ocak ay\u0131 g\u00fcnl\u00fck kazan\u00e7 tutar\u0131: 666,75 TL x %50 = 333,38 TL (*)<\/span><\/p>

              2023 y\u0131l\u0131 Aral\u0131k ay\u0131n\u0131n ikinci yar\u0131s\u0131 i\u00e7in: 223,58 TL x 16 g\u00fcn = 3.577,28 TL<\/span><\/p>

              2024 y\u0131l\u0131 Ocak ay\u0131n\u0131n ilk yar\u0131s\u0131 i\u00e7in : 333,38 TL x 14 g\u00fcn = 4.667,32 TL<\/span><\/p>

              15\/12\/2023-14\/1\/2024 devresi i\u00e7in : 3.577,28 TL + 4.667,32 TL = 8.244,60 TL<\/span><\/p>

              15\/1\/2024 ila 14\/12\/2024 tarihleri aras\u0131nda sigorta primine esas;<\/span><\/p>

              G\u00fcnl\u00fck kazan\u00e7 tutar\u0131 : 333,38 TL (*)<\/span><\/p>

              Ayl\u0131k kazan\u00e7 tutar\u0131 : 10.001,40 TL<\/span><\/p>

              1.3- Y\u00fcksek\u00f6\u011frenimleri s\u0131ras\u0131nda staja tabi tutulan \u00f6\u011frenciler, k\u0131smi zamanl\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lan<\/span><\/p>

              \u00f6\u011frenciler ile bursiyer ve kursiyerler i\u00e7in;<\/span><\/p>

              Y\u00fcksek\u00f6\u011frenimleri s\u0131ras\u0131nda staja tabi tutulan \u00f6\u011frenciler, kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan<\/span><\/p>

              desteklenen projelerde g\u00f6revli bursiyerler ve 2547 say\u0131l\u0131 Kanunun 46. maddesine tabi olarak k\u0131smi<\/span><\/p>

              zamanl\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lan \u00f6\u011frencilerden ayl\u0131k prime esas kazan\u00e7 tutar\u0131 5510 say\u0131l\u0131 Kanunun 82 nci maddesineg\u00f6re belirlenen g\u00fcnl\u00fck prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n otuz kat\u0131ndan fazla olmayanlar ile T\u00fcrkiye \u0130\u015f Kurumu taraf\u0131ndan d\u00fczenlenen meslek edindirme, geli\u015ftirme ve de\u011fi\u015ftirme e\u011fitimine kat\u0131lan kursiyerlerin sigorta primleri, prime esas g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00fczerinden hesaplanmaktad\u0131r.<\/span><\/p>

              Buna g\u00f6re, bu kapsamda yer alan \u00f6\u011frenci, bursiyer ve kursiyerlerin prime esas kazan\u00e7lar\u0131;<\/span><\/p>

               <\/p>

              • Ayl\u0131k prim ve hizmet belgelerini ay\u0131n 1\u2019i ila 30\u2019u aras\u0131nda d\u00fczenleyenler i\u00e7in;<\/span><\/li><\/ul>

                1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda;<\/span><\/p>

                G\u00fcnl\u00fck kazan\u00e7 tutar\u0131 : 666,75 TL<\/span><\/p>

                Ayl\u0131k kazan\u00e7 tutar\u0131 : 20.002,50 TL<\/span><\/p>

                1. b) Ayl\u0131k prim ve hizmet belgelerini ay\u0131n 15\u2019i ila takip eden ay\u0131n 14\u2019\u00fc aras\u0131nda d\u00fczenleyenler<\/span><\/li><\/ol>

                  i\u00e7in;<\/span><\/p>

                  15\/12\/2023 \u2013 14\/1\/2024 d\u00f6neminde sigorta primine esas kazan\u00e7 alt s\u0131n\u0131r\u0131;<\/span><\/p>

                  2023 y\u0131l\u0131 Aral\u0131k ay\u0131n\u0131n ikinci yar\u0131s\u0131 i\u00e7in: 447,15 TL x 16 g\u00fcn = 7.154,40 TL<\/span><\/p>

                  2024 y\u0131l\u0131 Ocak ay\u0131n\u0131n ilk yar\u0131s\u0131 i\u00e7in : 666,75 TL x 14 g\u00fcn = 9.334,50 TL<\/span><\/p>

                  15\/12\/2023-14\/1\/2024 devresi i\u00e7in : 7.154,40 TL + 9.334,50 TL = 16.488,90 TL<\/span><\/p>

                  15\/1\/2024 ila 14\/12\/2024 tarihleri aras\u0131nda sigorta primine esas;<\/span><\/p>

                  G\u00fcnl\u00fck kazan\u00e7 tutar\u0131 : 666,75 TL<\/span><\/p>

                  Ayl\u0131k kazan\u00e7 tutar\u0131 : 20.002,50 TL<\/span><\/p>

                  1.4- Prime esas kazan\u00e7lardan istisna tutulacak yemek paras\u0131, \u00e7ocuk zamm\u0131 ve aile zamm\u0131<\/span><\/p>

                  (yard\u0131m\u0131) tutarlar\u0131;<\/span><\/p>

                  5510 Say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendine tabi sigortal\u0131lar\u0131n;<\/span><\/p>

                  \u2013 Yemek paras\u0131:<\/span><\/p>

                  1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda; 666,75 TL x % 23,65 =157,69 TL (*)<\/span><\/p>

                  \u2013 \u00c7ocuk zamm\u0131:<\/span><\/p>

                  1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda; 20.002,50 TL x % 2 = 400,05 TL (Ayl\u0131k)<\/span><\/p>

                  \u2013 Aile zamm\u0131 (yard\u0131m\u0131):<\/span><\/p>

                  1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda; 20.002,50 TL x %10 = 2.000,25 TL (Ayl\u0131k)<\/span><\/p>

                  tutar\u0131ndaki kazan\u00e7lar\u0131, prime esas kazanca dahil edilmeyecektir.<\/span><\/p>

                  1.5- Sosyal G\u00fcvenlik S\u00f6zle\u015fmesi Olmayan \u00dclkelerde \u0130\u015f \u00dcstlenen \u0130\u015fverenlerce Yurt D\u0131\u015f\u0131ndaki<\/span><\/p>

                  \u0130\u015fyerlerinde \u00c7al\u0131\u015ft\u0131r\u0131lmak \u00dczere G\u00f6t\u00fcr\u00fclen Sigortal\u0131lar i\u00e7in;<\/span><\/p>

                  5510 say\u0131l\u0131 Kanunun 82 nci maddesinin birinci f\u0131kras\u0131 gere\u011fince sigorta primine esas kazan\u00e7 \u00fcst<\/span><\/p>

                  s\u0131n\u0131r\u0131 sosyal g\u00fcvenlik s\u00f6zle\u015fmesi olmayan \u00fclkelerde i\u015f \u00fcstlenen i\u015fverenlerce yurt d\u0131\u015f\u0131ndaki i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131r\u0131lmak \u00fczere g\u00f6t\u00fcr\u00fclen T\u00fcrk i\u015f\u00e7iler i\u00e7in 3 kat\u0131 olup s\u00f6z konusu h\u00fck\u00fcm gere\u011fince sosyal g\u00fcvenlik s\u00f6zle\u015fmesi olmayan \u00fclkelerde i\u015f \u00fcstlenen i\u015fverenlerce yurt d\u0131\u015f\u0131ndaki i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131r\u0131lmak \u00fczere g\u00f6t\u00fcr\u00fclen sigortal\u0131lar\u0131n;<\/span><\/p>

                  1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda;<\/span><\/p>

                  G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131 : 666,75 TL,<\/span><\/p>

                  Ayl\u0131k kazan\u00e7 alt s\u0131n\u0131r\u0131 : 20.002,50 TL,<\/span><\/p>

                  G\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 : 2.000,25 TL,<\/span><\/p>

                  Ayl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131 : 60.007,50 TL,<\/span><\/p>

                  olarak uygulanacakt\u0131r.<\/span><\/p>

                  1.6- 5510 say\u0131l\u0131 Kanunun ek 9 uncu maddesi kapsam\u0131nda ev hizmetlerinde ayda 10 g\u00fcn ve<\/span><\/p>

                  \u00fczerinde sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenlerin \u00f6deyecekleri ayl\u0131k kazan\u00e7lar\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131 ile 10 g\u00fcnden az sigortal\u0131 \u00e7al\u0131\u015ft\u0131ranlar\u0131n \u00f6deyece\u011fi i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 primleri ve sigortal\u0131larca yap\u0131lacak \u00f6demeler<\/span><\/p>

                   <\/p>

                  • 10 g\u00fcn ve \u00fczerinde sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenler<\/span><\/li><\/ul>

                    a.1- Ev hizmetlerinde sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenin sigortal\u0131 ve i\u015fveren hissesi ile i\u015fsizlik<\/span><\/p>

                    sigortas\u0131 primi dahil <\/span>(5510 say\u0131l\u0131 Kanunun 81 inci maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendi ile ikinci<\/span><\/p>

                    f\u0131kras\u0131, 4447 say\u0131l\u0131 Kanunun 50 nci ve ge\u00e7ici 10 uncu maddeleri te\u015fviklerinden yararlananlar i\u00e7in yap\u0131lan indirimler hesaplamaya dahil edilmemi\u015ftir.)<\/span><\/p>

                    1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re \u00f6deyecekleri tutar<\/span><\/p>

                    Ayda 10 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 666,75 TL x 10 x % 37,5 = 2.500,31 TL (*)<\/span><\/p>

                    Ayda 30 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 666,75 TL x 30 x % 37,5 = 7.500,94 TL (*)<\/span><\/p>

                    1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re \u00f6deyecekleri tutar<\/span><\/p>

                    Ayda 10 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 5.000,63 TL x 10 x % 37,5 = 18.752,36 TL (*)<\/span><\/p>

                    Ayda 30 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 5.000,63 TL x 30 x % 37,5 = 56.257,09 TL (*)<\/span><\/p>

                    a.2- Ev hizmetlerinde sosyal g\u00fcvenlik destek primine tabi sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenin<\/span><\/p>

                    sigortal\u0131 ve i\u015fveren hissesi dahil<\/span><\/p>

                    1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re \u00f6deyecekleri tutar<\/span><\/p>

                    Ayda 10 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 666,75 TL x 10 x % 32 = 2.133,60 TL<\/span><\/p>

                    Ayda 30 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 666,75 TL x 30 x % 32 = 6.400,80 TL<\/span><\/p>

                    1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re \u00f6deyecekleri tutar<\/span><\/p>

                    Ayda 10 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 5.000,63 TL x 10 x % 32 = 16.002,02 TL (*)<\/span><\/p>

                    Ayda 30 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u00e7in 5.000,63 TL x 30 x % 32 = 48.006,05 TL (*)<\/span><\/p>

                    • 10 g\u00fcnden az sigortal\u0131 \u00e7al\u0131\u015ft\u0131ranlar ile sigortal\u0131lar y\u00f6n\u00fcnden yap\u0131lacak \u00f6demeler<\/span><\/li><\/ul>

                      b.1- Ev hizmetlerinde ayda 10 g\u00fcnden az sigortal\u0131 \u00e7al\u0131\u015ft\u0131ranlar\u0131n \u00f6deyecekleri i\u015f kazas\u0131 ve<\/span><\/p>

                      meslek hastal\u0131\u011f\u0131 primi,<\/span><\/p>

                      1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re \u00f6deyecekleri tutar<\/span><\/p>

                      Ayda 1 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ranlar i\u00e7in 666,75 TL x % 2 = 13,34 TL (*)<\/span><\/p>

                      Ayda 9 g\u00fcn sigortal\u0131 \u00e7al\u0131\u015ft\u0131ranlar i\u00e7in 13,34 TL x 9 = 120,06 TL<\/span><\/p>

                      b.2- Ev hizmetlerinde ayn\u0131 i\u015fveren yan\u0131nda ayda 10 g\u00fcnden az sigortal\u0131 \u00e7al\u0131\u015fanlar\u0131n<\/span><\/p>

                      \u00f6deyecekleri malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortas\u0131 ile genel sa\u011fl\u0131k sigortas\u0131 primi,<\/span><\/p>

                      1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re \u00f6deyecekleri tutar<\/span><\/p>

                      666,75 TL x 30 x % 32,5 = 6.500,81 TL (*)<\/span><\/p>

                      2- 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda<\/span><\/p>

                      primlerini kendileri \u00f6deyen sigortal\u0131lar\u0131n prime esas ayl\u0131k kazan\u00e7lar\u0131n\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131 ile<\/span><\/p>

                      \u00f6denecek prim tutarlar\u0131<\/span><\/p>

                      2.1- 5510 say\u0131l\u0131 Kanunun ek 5 inci maddesine tabi sigortal\u0131lar;<\/span><\/p>

                      5510 say\u0131l\u0131 Kanunun ek 5 inci maddesine tabi olarak tar\u0131m veya orman i\u015flerinde hizmet akdiyle<\/span><\/p>

                      s\u00fcreksiz olarak \u00e7al\u0131\u015fanlar,<\/span><\/p>

                      1\/1\/2024-31\/12\/2024 tarihleri aras\u0131nda;<\/span><\/p>

                      G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re :666,75 TL x 30 x % 34,5 = 6.900,86 TL, (*)<\/span><\/p>

                      G\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re :5.000,63 TL x 30 x % 34,5 = 51.756,52 TL, (*)<\/span><\/p>

                      \u00f6deyeceklerdir.<\/span><\/p>

                      2.2- 5510 say\u0131l\u0131 Kanunun ek 6 nc\u0131 maddesine tabi sigortal\u0131lar;<\/span><\/p>

                      5510 say\u0131l\u0131 Kanunun ek 6 nc\u0131 maddesine tabi olarak ticari taksi, dolmu\u015f ve benzeri nitelikteki<\/span><\/p>

                      \u015fehir i\u00e7i toplu ta\u015f\u0131ma ara\u00e7lar\u0131nda \u00e7al\u0131\u015fanlar ile K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131nca belirlenecek alanlarda k\u0131smi s\u00fcreli i\u015f s\u00f6zle\u015fmesiyle bir veya birden fazla ki\u015fi taraf\u0131ndan \u00e7al\u0131\u015ft\u0131r\u0131lanlar,<\/span><\/p>

                      1\/1\/2024-31\/12\/2024 tarihleri aras\u0131nda i\u015fsizlik sigortas\u0131 primi \u00f6demek istemeyenler;<\/span><\/p>

                      G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re : 666,75 TL x 30 x % 32,5 = 6.500,81 TL, (*)<\/span><\/p>

                      G\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re :5.000,63 TL x 30 x % 32,5 = 48.756,14 TL, (*)<\/span><\/p>

                      1\/1\/2024-31\/12\/2024 tarihleri aras\u0131nda i\u015fsizlik sigortas\u0131 primi dahil \u00f6demek isteyenler;<\/span><\/p>

                      G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re : 666,75 TL x 30 x % 35,5 = 7.100,89 TL, (*)<\/span><\/p>

                      G\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re : 5.000,63 TL x 30 x % 35,5 = 53.256,71 TL, (*)<\/span><\/p>

                      \u00f6deyeceklerdir.<\/span><\/p>

                      2.3- 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda iste\u011fe<\/span><\/p>

                      ba\u011fl\u0131 sigortal\u0131lar;<\/span><\/p>

                      1. a) 5510 say\u0131l\u0131 Kanunun 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n (g) bendine g\u00f6re sadece<\/span><\/li><\/ol>

                        malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortas\u0131 primi \u00f6deyenler;<\/span><\/p>

                        1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda \u00f6denebilecek iste\u011fe ba\u011fl\u0131 sigorta primi ayl\u0131k alt<\/span><\/p>

                        s\u0131n\u0131r\u0131,<\/span><\/p>

                        666,75 TL x 30 x % 20 = 4.000,50 TL,<\/span><\/p>

                        1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda \u00f6denebilecek iste\u011fe ba\u011fl\u0131 sigorta primi ayl\u0131k \u00fcst<\/span><\/p>

                        s\u0131n\u0131r\u0131,<\/span><\/p>

                        5.000,63 TL x 30 x % 20 = 30.003,78 TL,<\/span><\/p>

                        1. b) Ay i\u00e7inde 30 g\u00fcnden az \u00e7al\u0131\u015fan veya tam g\u00fcn \u00e7al\u0131\u015fmayanlardan kalan s\u00fcrelerinde iste\u011fe<\/span><\/li><\/ol>

                          ba\u011fl\u0131 sigortaya prim \u00f6deyenler;<\/span><\/p>

                          \u0130\u015fsizlik sigortas\u0131 primi \u00f6demek istemeyenler;<\/span><\/p>

                          1\/1\/2024-31\/12\/2024 tarihleri aras\u0131nda,<\/span><\/p>

                          Ayl\u0131k kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re: 666,75 TL x 30 x %32 = 6.400,80 TL(\/30 x g\u00fcn say\u0131s\u0131),<\/span><\/p>

                          Ayl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re: 5.000,63 TL x 30 x %32 = 48.006,05 TL (*) (\/30 x g\u00fcn say\u0131s\u0131),<\/span><\/p>

                          \u0130\u015fsizlik sigortas\u0131 primi dahil \u00f6deyecekler;<\/span><\/p>

                          1\/1\/2024-31\/12\/2024 tarihleri aras\u0131nda,<\/span><\/p>

                          Ayl\u0131k kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re: 666,75 TL x 30 x % 35 = 7.000,88 TL (*) (\/30 x g\u00fcn say\u0131s\u0131),<\/span><\/p>

                          Ayl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re: 5.000,63 TL x 30 x % 35 = 52.506,62 TL (*) (\/30 x g\u00fcn say\u0131s\u0131),<\/span><\/p>

                          \u00f6deyeceklerdir.<\/span><\/p>

                          2.4- 2925 say\u0131l\u0131 Kanuna tabi sigortalar\u0131n prime esas kazan\u00e7 ve \u00f6deyecekleri prim tutar\u0131;<\/span><\/p>

                          2925 say\u0131l\u0131 Kanuna tabi sigortal\u0131lar\u0131n prime esas g\u00fcnl\u00fck kazan\u00e7lar\u0131, 5510 say\u0131l\u0131 Kanunun 82 nci<\/span><\/p>

                          maddesine g\u00f6re belirlenen prime esas kazanc\u0131n g\u00fcnl\u00fck alt s\u0131n\u0131r\u0131, prim \u00f6deme g\u00fcn say\u0131s\u0131 ise her ay i\u00e7in 15g\u00fcnd\u00fcr. Prim oran\u0131 %32,5 olup %12,5\u2019i genel sa\u011fl\u0131k sigortas\u0131 primi, % 20\u2019si malull\u00fck ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortas\u0131 primidir.<\/span><\/p>

                          Buna g\u00f6re, 2925 say\u0131l\u0131 Kanuna tabi sigortal\u0131lar\u0131n, prime esas kazan\u00e7 tutar\u0131 ve \u00f6deyecekleri prim<\/span><\/p>

                          tutar\u0131:<\/span><\/p>

                          1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda;<\/span><\/p>

                          666,75 TL x 15 x % 32,5 = 3.250,41 TL (*)<\/span><\/p>

                          olacakt\u0131r.<\/span><\/p>

                          3- 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendine tabi sigortal\u0131lar\u0131n<\/span><\/p>

                          prime esas g\u00fcnl\u00fck kazan\u00e7lar\u0131n\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131na g\u00f6re \u00f6deyecekleri ayl\u0131k prim tutarlar\u0131<\/span><\/p>

                          3.1- 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinin;<\/span><\/p>

                          \u2013 (1), (2) ve (3) numaral\u0131 alt bentlerine tabi sigortal\u0131lar\u0131n,<\/span><\/p>

                          1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda;<\/span><\/p>

                          G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re : 666,75 TL x 30 x % 34,5 = 6.900,86 TL, (*)<\/span><\/p>

                          G\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re : 5.000,63 TL x 30 x % 34,5 = 51.756,52 TL, (*)<\/span><\/p>

                          \u2013 (4) numaral\u0131 alt bendi kapsam\u0131ndaki sigortal\u0131lar,<\/span><\/p>

                          1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda;<\/span><\/p>

                          G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re : 666,75 TL x 30 x % 34,5 = 6.900,86 TL, (*)<\/span><\/p>

                          G\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re : 5.000,63 TL x 30 x % 34,5 = 51.756,52 TL, (*)<\/span><\/p>

                          prim \u00f6deyeceklerdir.<\/span><\/p>

                          3.2- 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda iste\u011fe<\/span><\/p>

                          ba\u011fl\u0131 sigortal\u0131lardan;<\/span><\/p>

                          1. a) Malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortas\u0131 ile genel sa\u011fl\u0131k sigortas\u0131 primi \u00f6deyenler;<\/span><\/li><\/ol>

                            1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda \u00f6denebilecek iste\u011fe ba\u011fl\u0131 sigorta primi ayl\u0131k alt<\/span><\/p>

                            s\u0131n\u0131r\u0131,<\/span><\/p>

                            666,75 TL x 30 x % 32 = 6.400,80 TL,<\/span><\/p>

                            1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda \u00f6denebilecek iste\u011fe ba\u011fl\u0131 sigorta primi ayl\u0131k \u00fcst<\/span><\/p>

                            s\u0131n\u0131r\u0131,<\/span><\/p>

                            5.000,63 TL x 30 x % 32 =48.006,05 TL, (*)<\/span><\/p>

                            1. b) Kanunun ge\u00e7ici 16 nc\u0131 maddesine g\u00f6re sigortal\u0131 olan iste\u011fe ba\u011fl\u0131 kad\u0131n sigortal\u0131lar;<\/span><\/li><\/ol>

                              1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda;<\/span><\/p>

                              666,75 TL x 30 x % 32 = 6.400,80 TL<\/span><\/p>

                              prim \u00f6deyeceklerdir.<\/span><\/p>

                              4- 5510 say\u0131l\u0131 Kanunun 60 \u0131nc\u0131 ve Ek 13 \u00fcnc\u00fc maddesi kapsam\u0131ndaki genel sa\u011fl\u0131k<\/span><\/p>

                              sigortal\u0131lar\u0131n\u0131n \u00f6deyecekleri prim tutarlar\u0131;<\/span><\/p>

                              4.1- 5510 say\u0131l\u0131 Kanunun 60 \u0131nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (g) bendi ve Ek 13 \u00fcnc\u00fc<\/span><\/p>

                              maddesi kapsam\u0131nda olanlar\u0131n \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 primi;<\/span><\/p>

                              1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 ayl\u0131k prim<\/span><\/p>

                              tutar\u0131;<\/span><\/p>

                              20.002,50 TL x % 3 = 600,08 TL (*)<\/span><\/p>

                              olacakt\u0131r.<\/span><\/p>

                              4.2- 5510 say\u0131l\u0131 Kanunun 60 \u0131nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (d) bendi kapsam\u0131nda<\/span><\/p>

                              olanlar\u0131n \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 primi;<\/span><\/p>

                              1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 ayl\u0131k prim<\/span><\/p>

                              tutar\u0131;<\/span><\/p>

                              20.002,50 TL x 2 = 40.005,00 TL x % 12 = 4.800,60 TL,<\/span><\/p>

                              olacakt\u0131r.<\/span><\/p>

                              4.3- 5510 say\u0131l\u0131 Kanunun 60 \u0131nc\u0131 maddesinin yedinci f\u0131kras\u0131 kapsam\u0131ndaki yabanc\u0131 uyruklu<\/span><\/p>

                              \u00f6\u011frencilerin \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 primi;<\/span><\/p>

                              1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 ayl\u0131k prim<\/span><\/p>

                              tutar\u0131;<\/span><\/p>

                              20.002,50 TL \/ 3 = 6.667,50 TL x % 12 = 800,10 TL<\/span><\/p>

                              olacakt\u0131r.<\/span><\/p>

                              4.4- 5510 say\u0131l\u0131 Kanunun 60 \u0131nc\u0131 maddesinin sekizinci f\u0131kras\u0131 kapsam\u0131nda 19\/3\/1969 tarihli<\/span><\/p>

                              ve 1136 say\u0131l\u0131 Avukatl\u0131k Kanunu uyar\u0131nca avukatl\u0131k staj\u0131 yapmakta olup bakmakla y\u00fck\u00fcml\u00fc<\/span><\/p>

                              olunan ki\u015fi durumunda olmayanlar i\u00e7in T\u00fcrkiye Barolar Birli\u011fi taraf\u0131ndan \u00f6denecek genel sa\u011fl\u0131k sigortas\u0131 primi;<\/span><\/p>

                              1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 ayl\u0131k prim<\/span><\/p>

                              tutar\u0131;<\/span><\/p>

                              20.002,50 TL x % 6 = 1.200,15 TL,<\/span><\/p>

                              olacakt\u0131r.<\/span><\/p>

                              5- 5510 say\u0131l\u0131 Kanunun 41 inci maddesine g\u00f6re yap\u0131lacak hizmet bor\u00e7land\u0131r\u0131lmas\u0131 ile 3201<\/span><\/p>

                              say\u0131l\u0131 Kanuna g\u00f6re yurt d\u0131\u015f\u0131nda ge\u00e7en s\u00fcrelerin bor\u00e7land\u0131r\u0131lmas\u0131na esas tutar<\/span><\/p>

                              5510 say\u0131l\u0131 Kanunun 41 inci maddesine g\u00f6re yap\u0131lacak hizmet bor\u00e7lanmalar\u0131nda bor\u00e7lan\u0131lacak<\/span><\/p>

                              g\u00fcnl\u00fck tutar ba\u015fvuru tarihindeki 82 nci maddeye g\u00f6re belirlenen prime esas g\u00fcnl\u00fck kazan\u00e7 alt ve \u00fcst s\u0131n\u0131rlar\u0131 aras\u0131nda olmak \u00fczere, kendilerince belirlenecek g\u00fcnl\u00fck kazanc\u0131n % 32 \u2018sidir.<\/span><\/p>

                              3201 say\u0131l\u0131 Kanuna g\u00f6re yap\u0131lacak yurt d\u0131\u015f\u0131 bor\u00e7lanmalar\u0131nda bor\u00e7lan\u0131lacak g\u00fcnl\u00fck tutar ise<\/span><\/p>

                              ba\u015fvuru tarihindeki 82 nci maddeye g\u00f6re belirlenen prime esas g\u00fcnl\u00fck kazan\u00e7 alt ve \u00fcst s\u0131n\u0131rlar\u0131  aras\u0131nda olmak \u00fczere, ba\u015fvuru sahiplerince belirlenecek g\u00fcnl\u00fck kazanc\u0131n % 45 \u2018idir. Buna g\u00f6re, 2024 y\u0131l\u0131 i\u00e7in belirlenen asgari \u00fccret tutarlar\u0131 kar\u015f\u0131s\u0131nda 41 inci maddede belirtilenhallere ili\u015fkin s\u00fcrelerin bor\u00e7lan\u0131lmas\u0131nda;<\/span><\/p>

                              1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda,<\/span><\/p>

                              \u2013 Bor\u00e7lan\u0131lacak her bir g\u00fcn i\u00e7in tahakkuk ettirilecek bor\u00e7 tutar\u0131n\u0131n;<\/span><\/p>

                              Alt s\u0131n\u0131r\u0131 :666,75 TL x % 32= 213,36 TL<\/span><\/p>

                              \u00dcst s\u0131n\u0131r\u0131 :5.000,63 TL x % 32 =1.600,20 TL (*)<\/span><\/p>

                              esas al\u0131nacakt\u0131r.<\/span><\/p>

                              5510 say\u0131l\u0131 Kanunun 41 inci maddesinin birinci f\u0131kras\u0131n\u0131n (i) bendi kapsam\u0131nda k\u0131smi s\u00fcreli<\/span><\/p>

                              \u00e7al\u0131\u015ft\u0131klar\u0131 aylara ait eksik kalan s\u00fcrelerinin bor\u00e7land\u0131r\u0131lmas\u0131nda 1\/1\/2012 tarihinden itibaren kalan<\/span><\/p>

                              s\u00fcrelerinde genel sa\u011fl\u0131k sigortal\u0131s\u0131 say\u0131ld\u0131klar\u0131ndan bu ki\u015filerin genel sa\u011fl\u0131k sigortas\u0131 prim borcu olmas\u0131 halinde % 32 oran\u0131 \u00fczerinden, bor\u00e7 bulunmamas\u0131 halinde % 20 oran\u0131 \u00fczerinden hesaplama yap\u0131lacakt\u0131r.<\/span><\/p>

                              1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda,<\/span><\/p>

                              -Bor\u00e7lan\u0131lacak her bir g\u00fcn i\u00e7in tahakkuk ettirilecek bor\u00e7 tutar\u0131n\u0131n;<\/span><\/p>

                              Alt s\u0131n\u0131r\u0131 : 666,75 TL x % 20 =133,35 TL,<\/span><\/p>

                              \u00dcst s\u0131n\u0131r\u0131 :5.000,63 TL x % 20 = 1.000,13 TL, (*)<\/span><\/p>

                              esas al\u0131nacakt\u0131r. 2024 y\u0131l\u0131 i\u00e7in belirlenen asgari \u00fccret tutarlar\u0131 kar\u015f\u0131s\u0131nda yurt d\u0131\u015f\u0131nda ge\u00e7en s\u00fcrelerin bor\u00e7lan\u0131lmas\u0131nda ise;<\/span><\/p>

                              1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda,<\/span><\/p>

                              \u2013 Bor\u00e7lan\u0131lacak her bir g\u00fcn i\u00e7in tahakkuk ettirilecek bor\u00e7 tutar\u0131n\u0131n;<\/span><\/p>

                              Alt s\u0131n\u0131r\u0131 :666,75 TL x % 45 =300,04 TL (*)<\/span><\/p>

                              \u00dcst s\u0131n\u0131r\u0131 : 5.000,63 TL x % 45 = 2.250,28 TL (*) esas al\u0131nacakt\u0131r.<\/span><\/p>

                              6- Ge\u00e7ici i\u015f g\u00f6remezlik \u00f6deneklerinin alt s\u0131n\u0131ra tamamlanmas\u0131<\/span><\/p>

                              5510 say\u0131l\u0131 Kanunun 18 inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca; i\u015f kazalar\u0131 ile meslek<\/span><\/p>

                              hastal\u0131klar\u0131, hastal\u0131k ve anal\u0131k sigortalar\u0131ndan, yeniden tespit edilen alt s\u0131n\u0131rlar\u0131n alt\u0131nda bir g\u00fcnl\u00fck<\/span><\/p>

                              kazan\u00e7 \u00fczerinden \u00f6denek almakta bulunanlar\u0131n veya almaya hak kazanm\u0131\u015f yahut kazanacak olanlar\u0131n bu \u00f6deneklerinin, g\u00fcnl\u00fck kazanc\u0131n alt s\u0131n\u0131r\u0131ndaki de\u011fi\u015fikliklerin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten ba\u015flan\u0131larak, de\u011fi\u015ftirilmi\u015f g\u00fcnl\u00fck kazan\u00e7lar\u0131n alt s\u0131n\u0131r\u0131na g\u00f6re \u00f6denmesi gerekmektedir.<\/span><\/p>

                              Buna g\u00f6re, 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) ve (b) bentleri ile 5 inci<\/span><\/p>

                              maddesinde say\u0131lan sigortal\u0131lar\u0131n ge\u00e7ici i\u015f g\u00f6remezlik \u00f6deneklerinin de\u011fi\u015ftirilmi\u015f g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131; -1\/1\/2024 tarihinden \u00f6nce ge\u00e7ici i\u015f g\u00f6remezli\u011fe u\u011frayan ve ge\u00e7ici i\u015f g\u00f6remezlik durumlar\u0131 bu tarihten sonra da devam edenler ile bu tarihten sonra i\u015f g\u00f6remezli\u011fe u\u011framakla birlikte ge\u00e7ici i\u015f<\/span><\/p>

                              g\u00f6remezlik \u00f6dene\u011fi hesab\u0131na esas g\u00fcnl\u00fck kazan\u00e7lar\u0131 666,75 TL alt\u0131nda hesaplanm\u0131\u015f olanlar\u0131n, 1\/1\/2024 tarihinden 31\/12\/2024 tarihine kadar istirahatli bulunduklar\u0131 g\u00fcnlere ait ge\u00e7ici i\u015f g\u00f6remezlik \u00f6denekleri 666,75 TL asgari g\u00fcnl\u00fck kazan\u00e7 \u00fczerinden,<\/span><\/p>

                              \u00c7\u0131rak ve \u00f6\u011frencilerin ge\u00e7ici i\u015f g\u00f6remezlik \u00f6deneklerinin de\u011fi\u015ftirilmi\u015f g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131;<\/span><\/p>

                              -1\/1\/2024 tarihinden \u00f6nce ge\u00e7ici i\u015f g\u00f6remezli\u011fe u\u011frayan ve ge\u00e7ici i\u015f g\u00f6remezlik durumlar\u0131 bu<\/span><\/p>

                              tarihten sonra da devam edenler ile bu tarihten sonra i\u015f g\u00f6remezli\u011fe u\u011framakla birlikte ge\u00e7ici i\u015f<\/span><\/p>

                              g\u00f6remezlik \u00f6dene\u011fi hesab\u0131na esas g\u00fcnl\u00fck kazan\u00e7lar\u0131 333,38 TL alt\u0131nda hesaplanm\u0131\u015f olanlar\u0131n, 1\/1\/2024 tarihinden 31\/12\/2024 tarihine kadar istirahatli bulunduklar\u0131 g\u00fcnlere ait ge\u00e7ici i\u015f g\u00f6remezlik \u00f6denekleri, 333,38 TL asgari g\u00fcnl\u00fck kazan\u00e7 \u00fczerinden,<\/span><\/p>

                              hesaplanacakt\u0131r.<\/span><\/p>

                              7- Emzirme \u00f6dene\u011fi<\/span><\/p>

                              5510 say\u0131l\u0131 Kanunun 16 \u0131nc\u0131 maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, anal\u0131k sigortas\u0131ndan sigortal\u0131 kad\u0131na<\/span><\/p>

                              veya sigortal\u0131 olmayan kar\u0131s\u0131n\u0131n do\u011fum yapmas\u0131 nedeniyle sigortal\u0131 erke\u011fe, bu Kanunun 4 \u00fcnc\u00fc<\/span><\/p>

                              maddesinin birinci f\u0131kras\u0131n\u0131n (a) ve (b) bentleri kapsam\u0131ndaki sigortal\u0131lardan, kendi \u00e7al\u0131\u015fmalar\u0131ndan dolay\u0131 gelir veya ayl\u0131k alan kad\u0131na ya da gelir veya ayl\u0131k alan erke\u011fin sigortal\u0131 olmayan e\u015fine, her \u00e7ocuk i\u00e7in ya\u015famas\u0131 \u015fart\u0131yla do\u011fum tarihinde ge\u00e7erli olan ve Kurum Y\u00f6netim Kurulunca belirlenip, Bakan taraf\u0131ndan onaylanan tarife \u00fczerinden emzirme \u00f6dene\u011fi verilece\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>

                              Konu ile ilgili olarak Y\u00f6netim Kurulumuzca al\u0131nan 25\/12\/2009 tarihli ve 2009\/407 say\u0131l\u0131 karar ile<\/span><\/p>

                              2010 y\u0131l\u0131ndan ba\u015flamak \u00fczere bundan b\u00f6yle her y\u0131l bir \u00f6nceki y\u0131l i\u00e7in T\u00fcrkiye \u0130statistik Kurumu<\/span><\/p>

                              taraf\u0131ndan a\u00e7\u0131klanan T\u00fcketici Fiyatlar\u0131 Endeksi (T\u00dcFE) de\u011fi\u015fim oran\u0131nda art\u0131r\u0131lmas\u0131na bu \u015fekilde<\/span><\/p>

                              hesaplanarak bulunacak rakamlardaki kuru\u015flar\u0131n liraya ibla\u011f edilmesine ve konunun Bakan onay\u0131na<\/span><\/p>

                              sunulmas\u0131na karar verilmi\u015f ve 31\/12\/2009 tarihli ve 179679 say\u0131l\u0131 Bakanl\u0131k Makam\u0131 Olur\u2019u ile<\/span><\/p>

                              onanm\u0131\u015ft\u0131r.<\/span><\/p>

                              Bu durumda, T\u00fcrkiye \u0130statistik Kurumu taraf\u0131ndan 2023 y\u0131l\u0131 i\u00e7in T\u00dcFE oranlar\u0131nda ortaya \u00e7\u0131kan<\/span><\/p>

                              de\u011fi\u015fim oran\u0131n\u0131n % 64,77 oldu\u011fu dikkate al\u0131nd\u0131\u011f\u0131nda, 2023 y\u0131l\u0131nda 520,00 TL olan emzirme \u00f6dene\u011fi tutar\u0131 2024 y\u0131l\u0131nda 857,00 TL olacakt\u0131r.<\/span><\/p>

                              8- Cenaze \u00f6dene\u011fi<\/span><\/p>

                              5510 say\u0131l\u0131 Kanunun 37 nci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, i\u015f kazas\u0131 veya meslek hastal\u0131\u011f\u0131 sonucu<\/span><\/p>

                              veya s\u00fcrekli i\u015f g\u00f6remezlik geliri, mal\u00fbll\u00fck, vazife mal\u00fbll\u00fc\u011f\u00fc veya ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 almakta iken veya<\/span><\/p>

                              kendisi i\u00e7in en az 360 g\u00fcn mal\u00fbll\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortas\u0131 primi bildirilmi\u015f olup da \u00f6len sigortal\u0131n\u0131n hak sahiplerine, Kurum Y\u00f6netim Kurulunca belirlenip Bakan taraf\u0131ndan onaylanan tarife \u00fczerinden cenaze \u00f6dene\u011fi \u00f6denece\u011fi h\u00fckm\u00fcne yer verilmi\u015ftir.<\/span><\/p>

                              Konu ile ilgili olarak Y\u00f6netim Kurulumuzca al\u0131nan 25\/12\/2009 tarihli ve 2009\/407 say\u0131l\u0131 karar ile<\/span><\/p>

                              2010 y\u0131l\u0131ndan ba\u015flamak \u00fczere bundan b\u00f6yle her y\u0131l bir \u00f6nceki y\u0131l i\u00e7in T\u00fcrkiye \u0130statistik Kurumu<\/span><\/p>

                              Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan a\u00e7\u0131klanan T\u00fcketici Fiyatlar\u0131 Endeksi (T\u00dcFE) de\u011fi\u015fim oran\u0131nda art\u0131r\u0131lmas\u0131na bu \u015fekilde hesaplanarak bulunacak rakamlardaki kuru\u015flar\u0131n liraya ibla\u011f edilmesine ve konunun Bakan onay\u0131na sunulmas\u0131na karar verilmi\u015f ve 31\/12\/2009 tarihli ve 179679 say\u0131l\u0131 Bakanl\u0131k Makam\u0131 Olur\u2019u ile onanm\u0131\u015ft\u0131r.<\/span><\/p>

                              Bu durumda, T\u00fcrkiye \u0130statistik Kurumu taraf\u0131ndan 2023 y\u0131l\u0131 i\u00e7in T\u00dcFE oranlar\u0131nda ortaya \u00e7\u0131kan<\/span><\/p>

                              de\u011fi\u015fim oran\u0131n\u0131n % 64,77 olarak a\u00e7\u0131klanmas\u0131 nedeniyle 2023 y\u0131l\u0131nda 2.054,00 TL olan cenaze \u00f6dene\u011fi tutar\u0131 2024 y\u0131l\u0131 i\u00e7in 3.385,00 TL olarak belirlenmi\u015ftir.<\/span><\/p>

                              9- \u0130dari para cezalar\u0131<\/span><\/p>

                              5510 say\u0131l\u0131 Kanunda \u00f6ng\u00f6r\u00fclen y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmeyenlere, ayn\u0131 Kanunun 102 nci<\/span><\/p>

                              maddesi gere\u011fince, fiil tarihinde ge\u00e7erli olan ve 16 ya\u015f\u0131ndan b\u00fcy\u00fck i\u015f\u00e7iler i\u00e7in tespit edilen ayl\u0131k asgari \u00fccret dikkate al\u0131narak idari para cezas\u0131 uygulanmas\u0131 gerekmektedir.<\/span><\/p>

                              Buna g\u00f6re, 1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131nda i\u015flenen fiiller i\u00e7in 20.002,50 TL esas<\/span><\/p>

                              al\u0131narak idari para cezas\u0131 uygulanacakt\u0131r.<\/span><\/p>

                              10- T\u00fcrk Liras\u0131 cinsinden yap\u0131lan i\u015flemlerin yuvarlamas\u0131 (*)<\/span><\/p>

                              5083 say\u0131l\u0131 T\u00fcrkiye Cumhuriyeti Devletinin Para Birimi Hakk\u0131nda Kanunun 2 nci maddesinin<\/span><\/p>

                              ikinci f\u0131kras\u0131nda \u201cT\u00fcrk Liras\u0131 de\u011ferlerinin T\u00fcrk Liras\u0131na d\u00f6n\u00fc\u015f\u00fcm i\u015flemlerinin ve T\u00fcrk Liras\u0131 cinsinden yap\u0131lan i\u015flemlerin sonu\u00e7lar\u0131nda yar\u0131m Kuru\u015f ve \u00fczerindeki de\u011ferlerin bir Kuru\u015fa tamamlanaca\u011f\u0131 ve yar\u0131m Kuru\u015fun alt\u0131ndaki de\u011ferlerin dikkate al\u0131nmayaca\u011f\u0131\u201d h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>

                              Bu itibarla Genelgede, yap\u0131lan hesaplamalar\u0131n sonucunda bulunan rakam\u0131n virg\u00fclden sonra \u00fc\u00e7<\/span><\/p>

                              basamakl\u0131 \u00e7\u0131kan ve \u00fc\u00e7\u00fcnc\u00fc basama\u011f\u0131ndaki rakam\u0131 yar\u0131m kuru\u015f ve \u00fczerinde olan de\u011ferler bir kuru\u015fa<\/span><\/p>

                              tamamlanm\u0131\u015f, yar\u0131m kuru\u015fun alt\u0131ndaki de\u011ferler ise dikkate al\u0131nmam\u0131\u015ft\u0131r.<\/span><\/p>

                              Bilgilerinizi rica ederim. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

                              Duyuru & Sirk\u00fcler 2024-13 Prime Esas Kazan\u00e7lar\u0131n Alt ve \u00dcst S\u0131n\u0131rlar\u0131 23\/01\/2024 SAYI              2024-13     KONU        Prime Esas Kazan\u00e7lar\u0131n Alt ve \u00dcst S\u0131n\u0131rlar\u0131 ile Baz\u0131 \u0130\u015flemlere Esas Tutarlar DAYANAK 4857 say\u0131l\u0131 \u0130\u015f Kanunu\u2019nun 39 uncu maddesine istinaden Asgari \u00dccret Tespit Komisyonunca 2024 y\u0131l\u0131 i\u00e7in uygulanacak olan asgari \u00fccret, 1\/1\/2024 ila 31\/12\/2024 tarihleri aras\u0131 i\u00e7in…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"hide","_kad_post_layout":"fullwidth","_kad_post_sidebar_id":"","_kad_post_content_style":"unboxed","_kad_post_vertical_padding":"hide","_kad_post_feature":"hide","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"_links":{"self":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/503"}],"collection":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=503"}],"version-history":[{"count":4,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/503\/revisions"}],"predecessor-version":[{"id":507,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/503\/revisions\/507"}],"wp:attachment":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}