{"id":611,"date":"2024-03-24T11:17:51","date_gmt":"2024-03-24T11:17:51","guid":{"rendered":"http:\/\/www.arti-fikir.com\/?page_id=611"},"modified":"2024-03-24T11:19:01","modified_gmt":"2024-03-24T11:19:01","slug":"2024-10-asgari-ucrete","status":"publish","type":"page","link":"http:\/\/www.arti-fikir.com\/index.php\/2024-10-asgari-ucrete\/","title":{"rendered":"2024-10 Asgari \u00dccrete.."},"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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2024-10 Asgari U\u0308crete Bag\u0306l\u0131 Olarak Sgk I\u0307s\u0327lemlerine Ait 2024 Y\u0131l\u0131 Bordro Parametreler\u0131\u0307<\/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>

2024-10<\/span><\/p><\/td><\/tr>

 <\/td> <\/td><\/tr>

KONU       <\/span><\/p><\/td>

Asgar\u0131\u0307 U\u0308crete Bag\u0306l\u0131 Olarak Sgk I\u0307s\u0327lemler\u0131\u0307ne A\u0131\u0307t 2024 Y\u0131l\u0131 Bordro Parametreler\u0131\u0307<\/span><\/p><\/td><\/tr>

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

30.12.2023 tarih ve 32415 say\u0131l\u0131 Resmi Gazete<\/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>

1 Ocak 2024 tarihinden itibaren uygulanmaya ba\u015flanan <\/span>asgari \u00fccret<\/span> tutarlar\u0131,<\/span><\/p>

  • G\u00fcnl\u00fck br\u00fct <\/span>666,75TL,<\/span> <\/span><\/li><\/ul>
    • Ayl\u0131k br\u00fct <\/span>20.002,50<\/span> TL ve <\/span><\/li><\/ul>
      • Ayl\u0131k net <\/span>17.002,12 TL<\/span> <\/span><\/li><\/ul>

        olarak tespit edilmi\u015f ve 30.12.2023 tarih ve 32415 say\u0131l\u0131 Resmi Gazete\u2019 de yay\u0131mlanm\u0131\u015ft\u0131r. <\/span><\/p>

        Bu defa; SGK taraf\u0131ndan yay\u0131mlanan 08.01.2024 tarih ve 2024\/2 say\u0131l\u0131 Genelge\u2019 de; asgari \u00fccrete ba\u011fl\u0131 olarak de\u011fi\u015fen SGK primine esas kazan\u00e7lar\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131 ile baz\u0131 i\u015flemlerde esas al\u0131nacak tutarlar a\u00e7\u0131klanm\u0131\u015ft\u0131r. <\/span><\/p>

        Buna g\u00f6re; 01.01.2024-31.12.2024 tarihleri aras\u0131nda uygulanacak olan; <\/span><\/p>

          • SGK primine esas g\u00fcnl\u00fck ve ayl\u0131k kazan\u00e7lar\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131, <\/span><\/li>
          • Yurtd\u0131\u015f\u0131nda ge\u00e7en s\u00fcreler ile hizmet bor\u00e7lanmalar\u0131nda \u00f6denecek prim tutarlar\u0131, <\/span><\/li><\/ul><\/li><\/ul>
            • Hizmet akdine ba\u011fl\u0131 olmaks\u0131z\u0131n \u00e7al\u0131\u015fanlar, iste\u011fe ba\u011fl\u0131 sigortal\u0131lar ve genel sa\u011fl\u0131k sigortal\u0131lar\u0131 taraf\u0131ndan \u00f6denecek prim tutarlar\u0131, <\/span><\/li><\/ul>
              • \u0130dari para cezalar\u0131, ge\u00e7ici is\u0327 g\u00f6remezlik, cenaze ve emzirme \u00f6deneklerinde dikkate al\u0131nacak tutarlar, <\/span><\/li><\/ul>

                a\u015fa\u011f\u0131da g\u00f6sterilmi\u015ftir. <\/span><\/p>

                 <\/span><\/p>

                1) <\/span>Bir i\u015fverene ba\u011fl\u0131 olarak \u00e7al\u0131\u015fan sigortal\u0131lar i\u00e7in uygulanacak prime esas Kazan alt ve \u00fcst s\u0131n\u0131rlar\u0131<\/span>: <\/span><\/p>

                1. a) \u00d6zel Sekt\u00f6rde: <\/span><\/li><\/ol>
                  • G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131: <\/span>666,75 TL<\/span><\/li><\/ul>
                    • Ayl\u0131k kazan\u00e7 alt s\u0131n\u0131r\u0131: <\/span>20.002,50 TL<\/span> <\/span><\/li><\/ul>
                      • G\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131: <\/span>5.000,63 TL<\/span> <\/span><\/li><\/ul>
                        • Ayl\u0131k Kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131: <\/span>150.018,90 TL<\/span> <\/span><\/li><\/ul>

                          \u27a2<\/span> Sigorta Primi i\u015f\u00e7i pay\u0131 (%14) :<\/span>2.800,35 TL <\/span><\/p>

                          \u27a2<\/span> <\/span>Sigorta Primi i\u015fveren pay\u0131 (20,5): <\/span>4.100,51 TL<\/span><\/p>

                          \u27a2<\/span> Sigorta Primi i\u015fveren pay\u0131 (15,5):<\/span>3.100,39 TL<\/span> (%5 indirim hakk\u0131 durumunda) <\/span><\/p>

                          \u27a2<\/span> \u0130\u015fsizlik Sigortas\u0131 i\u015f\u00e7i pay\u0131 (%1): <\/span>200,03 TL <\/span><\/p>

                          \u27a2<\/span> \u0130\u015fsizlik Sigortas\u0131 i\u015fveren pay\u0131 (%2): <\/span>400,05 TL <\/span><\/p>

                          \u27a2<\/span> <\/span>I\u0307s\u0327verene Maliyeti: <\/span>24.503,06 TL <\/span>(%5 indirim halinde:<\/span>23.502,94 TL)<\/span> <\/span><\/p>

                           <\/span>Net \u00dccret: <\/span>17.002,12 TL<\/span> <\/span><\/p>

                          1. b) Kamu Sekt\u00f6r\u00fcnde: <\/span><\/li><\/ol>

                            15.12.2023 \u2013 14.01.2024 d\u00f6neminde sigorta primine esas kazan\u00e7 alt s\u0131n\u0131r\u0131; <\/span><\/p>

                            • 2022 y\u0131l\u0131 Aral\u0131k ay\u0131n\u0131n ikinci yar\u0131s\u0131 i\u00e7in: 447,15 TL x 16 g\u00fcn = <\/span>7.154,40 TL<\/span><\/li><\/ul>

                               <\/p>

                              • 2023 y\u0131l\u0131 Ocak ay\u0131n\u0131n ilk yar\u0131s\u0131 i\u00e7in: 666,75 TL x 14 g\u00fcn = <\/span>9.334,50 TL <\/span><\/li><\/ul>
                                • 15.12.2022-14.01.2023 devresi: 7.154,40 TL+ 9.334,50 TL =<\/span>16.488,90 TL<\/span> <\/span><\/li><\/ul>

                                  15.12.2023-14.01.2024 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 = <\/span>53.658,08 TL<\/span><\/li><\/ul>
                                    • 2024 y\u0131l\u0131 Ocak ay\u0131n\u0131n ilk yar\u0131s\u0131 i\u00e7in: 5.000,63 TL x 14 g\u00fcn = <\/span>70.008,82 TL<\/span><\/li><\/ul>
                                      • 15.12.2022-14.01.2023 devresi: 53.658,08 TL+70.008,82 TL= <\/span>123.666,90 TL<\/span> <\/span><\/li><\/ul>

                                        15.01.2024 ila 14.12.2024 tarihleri aras\u0131nda sigorta primine esas; <\/span><\/p>

                                        • Ayl\u0131k kazan\u00e7 alt s\u0131n\u0131r\u0131: <\/span>20.002,50 TL<\/span><\/li>
                                        • Ayl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131: <\/span>150.018,90 TL<\/span><\/li><\/ul>

                                          2) \u00c7\u0131rak ve \u00d6\u011frenciler i\u00e7in:<\/span><\/p>

                                          • G\u00fcnl\u00fck kazan\u00e7 tutar\u0131: <\/span>333,38 TL<\/span><\/li>
                                          • Ayl\u0131k kazan\u00e7 tutar\u0131: <\/span>10.001,40 TL<\/span><\/li><\/ul>

                                            3) Y\u00fcksek\u00f6\u011frenimleri s\u0131ras\u0131nda staja tabi tutulan \u00f6\u011frenciler, k\u0131smi zamanl\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lan \u00f6\u011frenciler, bursiyer ve kursiyerlerin Prime Esas Kazan\u00e7 Tutarlar\u0131: <\/span><\/p>

                                            • G\u00fcnl\u00fck kazan\u00e7 tutar\u0131: <\/span>666,75 TL<\/span><\/li>
                                            • Ayl\u0131k kazan\u00e7 tutar\u0131: <\/span>20.002,50 TL<\/span><\/li><\/ul>

                                              4)Sigorta Priminden istisna olan yemek paras\u0131, \u00e7ocuk ve aile yard\u0131m\u0131 tutarlar\u0131: <\/span><\/p>

                                              • Yemek paras\u0131: 666,75 TL x %23,65 =<\/span>157,69 TL<\/span> (G\u00fcnl\u00fck) <\/span><\/li>
                                              • \u00c7ocuk yard\u0131m\u0131: 20.002,50 TL x %2 = <\/span>400,05 TL<\/span> (Ayl\u0131k) <\/span><\/li>
                                              • Aile yard\u0131m\u0131: (20.002,50 TL x %10 = <\/span>2.000,25 TL<\/span> Ayl\u0131k <\/span><\/li><\/ul>

                                                5) Ev Hizmetlerinde \u00e7al\u0131\u015fanlar\u0131n \u00f6deyecekleri sigorta primi: <\/span><\/p>

                                                Ayda 10 g\u00fcn ve \u00fczerinde \u00e7al\u0131\u015fanlar i\u00e7in;<\/span><\/p>

                                                • G\u00fcnl\u00fck: 666,75x%37,5=<\/span>250,31 TL<\/span> <\/span><\/li><\/ul>
                                                  • 10 g\u00fcnl\u00fck: 666,75x%37,5\u00d710=<\/span>2.50,031 TL<\/span> <\/span><\/li><\/ul>
                                                    • Ayl\u0131k: 20.002,50x%37,5=<\/span>7.500,94 TL<\/span> <\/span><\/li><\/ul>

                                                      Ayda 10 g\u00fcnden az \u00e7al\u0131\u015fanlar i\u00e7in; <\/span><\/p>

                                                      • G\u00fcnl\u00fck: 666,75x%2=<\/span>13,34 TL<\/span> <\/span><\/li><\/ul>
                                                        • Ayda 9 g\u00fcn i\u00e7in 13,34 TL x 9 = <\/span>120,06 TL<\/span><\/li><\/ul>

                                                          6) 5510 say\u0131l\u0131 Yasan\u0131n 5\/g kapsam\u0131ndaki sadece malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortas\u0131 primi \u00f6deyenlerde; <\/span><\/p>

                                                          • \u0130ste\u011fe Ba\u011fl\u0131 Ayl\u0131k kazan\u00e7 alt s\u0131n\u0131r\u0131: 666,75x30x20 <\/span>= 4.000.50 TL<\/span><\/li>
                                                          • \u0130ste\u011fe Ba\u011fl\u0131 Ayl\u0131k kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131: 5.000,63x30x20 = <\/span>30.003,78,00 TL<\/span> <\/span><\/li><\/ul>

                                                            7) 5510 say\u0131l\u0131 Yasan\u0131n Ek 5\u2019inci maddesine tabi sigortal\u0131lar\u0131n Prime Esas Kazan\u00e7 Tutarlar\u0131: <\/span><\/p>

                                                            Bu sigortal\u0131lar %34,5 \u00fczerinden prim \u00f6demektedirler.<\/span><\/p>

                                                            • G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re: 666,75 TL x 30 x %34,5 = <\/span>6.900,86 TL<\/span><\/li>
                                                            • G\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re: 5.000,63 TL x 30 x %34,5 = <\/span>51.756,52 TL<\/span><\/li><\/ul>

                                                              8) 5510 say\u0131l\u0131 Yasan\u0131n Ek 6\u2019nc\u0131 maddesine tabi sigortal\u0131lar\u0131n Prime Esas Kazan\u00e7 Tutarlar\u0131: <\/span><\/p>

                                                              1. a)<\/span> \u0130\u015fsizlik sigortas\u0131 primi \u00f6demek istemeyenler (Prim Oranlar\u0131: %32,5)<\/span><\/li><\/ol>
                                                                • G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re: 666,75 TL x 30 x %32,5 = <\/span>6.500,81 TL<\/span><\/li>
                                                                • G\u00fcnl\u00fck Kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re: 5.000,63 TL x 30 x %32,5 = <\/span>48.756,14 TL<\/span><\/li><\/ul>
                                                                  1. b)<\/span> \u0130\u015fsizlik sigortas\u0131 primi d\u00e2hil \u00f6demek isteyenler (Prim Oranlar\u0131: %35,5)<\/span><\/li><\/ol>
                                                                      • G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re: 666,75 TL x 30 x %35,5 = <\/span>7.100,89 TL<\/span><\/li><\/ul><\/li><\/ul>
                                                                        • G\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re: 5.000,63 TL x 30 x %35,5 = <\/span>53.256,71 TL<\/span><\/li><\/ul>

                                                                          9) I\u0307steg\u0306e ba\u011fl\u0131 sigortal\u0131lar\u0131n Prime Esas Kazan\u00e7\u0327 Tutarlar\u0131: <\/span><\/p>

                                                                          • G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re: 666,75 TL x 30 x %32 <\/span>= 6.400,80 TL <\/span><\/li><\/ul>
                                                                            • G\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re: 5.000,63 TL x 30 x %32 = <\/span>48.006,05 TL<\/span><\/li><\/ul>

                                                                              Ay i\u00e7inde 30 g\u00fcnden az \u00e7al\u0131\u015fan veya tam g\u00fcn \u00e7al\u0131\u015fmayanlardan kalan s\u00fcrelerinde iste\u011fe ba\u011fl\u0131 sigortaya prim \u00f6deyenler: <\/span><\/p>

                                                                              1. a) <\/span>\u0130\u015fsizlik sigortas\u0131 primi \u00f6demek istemeyenler (Prim Oranlar\u0131: %32<\/span>)<\/span><\/li><\/ol>
                                                                                • G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re: 666,75 TL x 30 x %32 = <\/span>6.400,80 TL<\/span><\/li>
                                                                                • G\u00fcnl\u00fck Kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re: 5.000,63 TL x 30 x %32,5 = <\/span>48.006,05 TL<\/span><\/li><\/ul>
                                                                                  1. b) <\/span>\u0130\u015fsizlik sigortas\u0131 primi d\u00e2hil \u00f6deyecekler (Prim Oran\u0131: %35)<\/span><\/span><\/span><\/li><\/ol>
                                                                                    • G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re: 666,75 TL x 30 x %35 = <\/span>7.000,88 TL<\/span><\/li>
                                                                                    • G\u00fcnl\u00fck Kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re: 5.000,63 TL x 30 x %35 = <\/span>52.506,62 TL<\/span><\/li><\/ul>

                                                                                      10) 2925 say\u0131l\u0131 Kanuna tabi sigortalar\u0131n Prime Esas Kazan\u00e7 Tutar\u0131: <\/span><\/p>

                                                                                      Prim \u00f6deme g\u00fcn say\u0131s\u0131 her ay i\u00e7in 15 g\u00fcn ve prim oran\u0131 %32,5 dur. <\/span><\/p>

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

                                                                                      11) 5510 say\u0131l\u0131 Yasan\u0131n 4 -1\/b kapsam\u0131ndaki ba\u011f kur sigortal\u0131lar\u0131n prime esas kazan\u00e7 tutarlar\u0131: <\/span><\/p>

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

                                                                                      Prim Oranlar\u0131: %34,5<\/span><\/p>

                                                                                      • G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re: 666,75 TL x 30x%34,5 = <\/span>6.900,86 TL<\/span><\/li>
                                                                                      • G\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re: : 5.000,63 TL x 30x%34,5 = <\/span>51.756,52 TL<\/span><\/li><\/ul>

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

                                                                                        • G\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131na g\u00f6re: 666,75 TL x 30x%34,5 =<\/span> 6.900,86 TL<\/span><\/li>
                                                                                        • G\u00fcnl\u00fck kazan\u00e7 \u00fcst s\u0131n\u0131r\u0131na g\u00f6re: : 5.000,63 TL x 30x%34,5 = <\/span>51.756,52 TL<\/span><\/li><\/ul>

                                                                                          12) 5510 say\u0131l\u0131 Yasan\u0131n 60\/1-(g) bendi ve Ek 13\u2019u\u0308ncu\u0308 maddesi kapsam\u0131nda olanlar\u0131n \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 primi: <\/span><\/p>

                                                                                          • 20.002,50 x %3 = <\/span>600,08 TL<\/span> <\/span><\/li><\/ul>

                                                                                            13) 5510 say\u0131l\u0131 Yasan\u0131n 60\/1-(d) bendi kapsam\u0131nda olanlar\u0131n \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 primi: <\/span><\/p>

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

                                                                                              14) 5510 say\u0131l\u0131 Yasan\u0131n 60\/7\u2019nci f\u0131kras\u0131 kapsam\u0131ndaki yabanc\u0131 uyruklu \u00f6\u011frencilerin \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 primi: <\/span><\/p>

                                                                                              • 20.005,50 TL \/ 3 =6.667,50 TL x %12 = <\/span>800,10 TL<\/span> <\/span><\/li><\/ul>

                                                                                                15) Avukatl\u0131k Kanunu uyar\u0131nca avukatl\u0131k staj\u0131 yapmakta olup bakmakla y\u00fck\u00fcml\u00fc\u0308 olunan ki\u015fi durumunda olmayanlar i\u00e7in T\u00fcrkiye Barolar Birli\u011fi taraf\u0131ndan \u00f6denecek \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 primi: <\/span><\/p>

                                                                                                • 20.002,50TL x %6 =<\/span>1.200,15 TL<\/span> <\/span><\/li><\/ul>

                                                                                                  16) Hizmet bor\u00e7land\u0131r\u0131lmas\u0131na esas tutar: <\/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 %32 = <\/span>213,36 TL<\/span><\/li><\/ul>
                                                                                                    • \u00dcst s\u0131n\u0131r\u0131: 5.000,63 TL x %32 =<\/span>1.600,20 TL<\/span><\/li><\/ul>

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

                                                                                                      17) Yurtd\u0131\u015f\u0131nda ge\u00e7en s\u00fcrelerin bor\u00e7land\u0131r\u0131lmas\u0131na esas tutar: <\/span><\/p>

                                                                                                      Bor\u00e7lan\u0131lacak her bir g\u00fcn i\u00e7in tahakkuk ettirilecek bor\u00e7 tutar\u0131n\u0131n;<\/span>
                                                                                                      <\/span>\u2013 Alt s\u0131n\u0131r\u0131: 666,75 TL x %45 = 300,04 TL<\/span>
                                                                                                      <\/span>\u2013 \u00dcst s\u0131n\u0131r\u0131: 5.000,63TL x %45 = 2.250,28TL<\/span><\/p>

                                                                                                      18) Ge\u00e7ici is\u0327 g\u00f6remezlik \u00f6deneklerine esas g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131: <\/span><\/p>

                                                                                                      • G\u00fcnl\u00fck 666,35 TL <\/span><\/li><\/ul>

                                                                                                        \u00c7\u0131rak ve \u00f6\u011frencilerin ge\u00e7ici is\u0327 g\u00f6remezlik \u00f6deneklerinin de\u011fi\u015ftirilmi\u015f g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131;<\/span><\/p>

                                                                                                        • G\u00fcnl\u00fck 333,38 TL <\/span><\/li><\/ul>

                                                                                                          19) Emzirme \u00f6dene\u011fi: <\/span><\/p>

                                                                                                          • 857,00 TL <\/span><\/li><\/ul>

                                                                                                            20) Cenaze yard\u0131m\u0131: <\/span><\/p>

                                                                                                            • 3.385,00 TL <\/span><\/li><\/ul>

                                                                                                              21) \u0130dari para cezalar\u0131: <\/span><\/p>

                                                                                                              • 01.01.2024-31.12.2024 aras\u0131nda i\u015flenen fiiller i\u00e7in: <\/span>20.002,50 TL<\/span> <\/span><\/li><\/ul>

                                                                                                                22) T\u00fcrk Liras\u0131 cinsinden yap\u0131lan i\u015flemlerin yuvarlamas\u0131: <\/span><\/p>

                                                                                                                5083 say\u0131l\u0131 Kanunda; <\/span>\u201cT\u00fcrk Liras\u0131 de\u011ferlerinin T\u00fcrk Liras\u0131na do\u0308n\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 dikkat e al\u0131nmayaca\u011f\u0131\u201d <\/span>h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. <\/span><\/p>

                                                                                                                Bu itibarla; SGK Genelgesinde yap\u0131lan hesaplamalar\u0131n sonucunda bulunan rakam\u0131n virg\u00fclden sonra \u00fc\u00e7\u0327 basamakl\u0131 \u00e7\u0131kan ve \u00fc\u00e7\u00fcnc\u00fc basama\u011f\u0131ndaki rakam\u0131 yar\u0131m kuru\u015f\u0327 ve \u00fczerinde olan de\u011ferler 1 Kuru\u015fa tamamlanm\u0131\u015f yar\u0131m Kuru\u015fun alt\u0131ndaki de\u011ferler ise dikkate al\u0131nmam\u0131\u015ft\u0131r<\/span>. <\/span><\/p>

                                                                                                                Bilgilerinize Sunulur.<\/span><\/p>

                                                                                                                Sayg\u0131lar\u0131m\u0131zla.<\/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 2024-10 Asgari U\u0308crete Bag\u0306l\u0131 Olarak Sgk I\u0307s\u0327lemlerine Ait 2024 Y\u0131l\u0131 Bordro Parametreler\u0131\u0307 23\/01\/2024 SAYI              2024-10     KONU        Asgar\u0131\u0307 U\u0308crete Bag\u0306l\u0131 Olarak Sgk I\u0307s\u0327lemler\u0131\u0307ne A\u0131\u0307t 2024 Y\u0131l\u0131 Bordro Parametreler\u0131\u0307 DAYANAK 30.12.2023 tarih ve 32415 say\u0131l\u0131 Resmi Gazete \u00d6ZET Bu sirk\u00fclerde 2024 y\u0131l\u0131nda uygulanacak olan g\u00fcncel rakamlar yer almaktad\u0131r. 1 Ocak 2024 tarihinden…<\/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\/611"}],"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=611"}],"version-history":[{"count":4,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/611\/revisions"}],"predecessor-version":[{"id":615,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/611\/revisions\/615"}],"wp:attachment":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}