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Son Güncelleme Tarihi : 15 Aðustos 2022 Pazartesi | |||

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Bu kapsamda ï¿½alï¿½ï¿½tï¿½rï¿½lacak iï¿½ï¿½i sayï¿½sï¿½nï¿½n tespitinde belirli ve belirsiz sï¿½reli iï¿½ sï¿½zleï¿½mesine gï¿½re ï¿½alï¿½ï¿½tï¿½rï¿½lan iï¿½ï¿½iler esas alï¿½nï¿½r. Kï¿½smi sï¿½reli iï¿½ sï¿½zleï¿½mesine gï¿½re ï¿½alï¿½ï¿½anlar, ï¿½alï¿½ï¿½ma sï¿½releri dikkate alï¿½narak tam sï¿½reli ï¿½alï¿½ï¿½maya dï¿½nï¿½ï¿½tï¿½rï¿½lï¿½r. Oranï¿½n hesaplanmasï¿½nda yarï¿½ma kadar kesirler dikkate alï¿½nmaz, yarï¿½m ve daha fazla olanlar tama dï¿½nï¿½ï¿½tï¿½rï¿½lï¿½r. ï¿½ï¿½yerinin iï¿½ï¿½isi iken sakatlananlara ï¿½ncelik tanï¿½nï¿½r.
ï¿½ï¿½verenler ï¿½alï¿½ï¿½tï¿½rmakla yï¿½kï¿½mlï¿½ olduklarï¿½ iï¿½ï¿½ileri Tï¿½rkiye ï¿½ï¿½ Kurumu aracï¿½lï¿½ï¿½ï¿½ ile saï¿½larlar. Bu kapsamda ï¿½alï¿½ï¿½tï¿½rï¿½lacak iï¿½ï¿½ilerin nitelikleri, hangi iï¿½lerde ï¿½alï¿½ï¿½tï¿½rï¿½labilecekleri, bunlarï¿½n iï¿½yerlerinde genel hï¿½kï¿½mler dï¿½ï¿½ï¿½nda baï¿½lï¿½ olacaklarï¿½ ï¿½zel ï¿½alï¿½ï¿½ma ile mesleï¿½e yï¿½neltilmeleri, mesleki yï¿½nden iï¿½verence nasï¿½l iï¿½e alï¿½nacaklarï¿½, ï¿½alï¿½ï¿½ma ve Sosyal Gï¿½venlik Bakanlï¿½ï¿½ï¿½nca ï¿½ï¿½karï¿½lacak yï¿½netmelikle dï¿½zenlenir.
Yer altï¿½ ve su altï¿½ iï¿½lerinde ï¿½zï¿½rlï¿½ iï¿½ï¿½i ï¿½alï¿½ï¿½tï¿½rï¿½lamaz ve yukarï¿½daki hï¿½kï¿½mler uyarï¿½nca iï¿½yerlerindeki iï¿½ï¿½i sayï¿½sï¿½nï¿½n tespitinde yer altï¿½ ve su altï¿½ iï¿½lerinde ï¿½alï¿½ï¿½anlar hesaba katï¿½lmaz.
Bir iï¿½yerinden malulen ayrï¿½lmak zorunda kalï¿½p da sonradan maluliyeti ortadan kalkan iï¿½ï¿½iler eski iï¿½yerlerinde tekrar iï¿½e alï¿½nmalarï¿½nï¿½ istedikleri takdirde, iï¿½veren bunlarï¿½ eski iï¿½leri veya benzeri iï¿½lerde boï¿½ yer varsa derhal, yoksa boï¿½alacak ilk iï¿½e baï¿½ka isteklilere tercih ederek, o andaki ï¿½artlarla iï¿½e almak zorundadï¿½r. Aranan ï¿½artlar bulunduï¿½u halde iï¿½veren iï¿½ sï¿½zleï¿½mesi yapma yï¿½kï¿½mlï¿½lï¿½ï¿½ï¿½nï¿½ yerine getirmezse, iï¿½e alï¿½nma isteï¿½inde bulunan eski iï¿½ï¿½iye altï¿½ aylï¿½k ï¿½cret tutarï¿½nda tazminat ï¿½der.
ï¿½zel sektï¿½r iï¿½verenlerince bu madde kapsamï¿½nda
ï¿½alï¿½ï¿½tï¿½rï¿½lan 17/7/1964 tarihli ve 506 sayï¿½lï¿½ Sosyal Sigortalar Kanununa
tabi ï¿½zï¿½rlï¿½ sigortalï¿½lar ile 1/7/2005 tarihli ve 5378 sayï¿½lï¿½ Kanunun 14
ï¿½ncï¿½ maddesinde belirtilen korumalï¿½ iï¿½yerlerinde ï¿½alï¿½ï¿½tï¿½rï¿½lan ï¿½zï¿½rlï¿½
sigortalï¿½larï¿½n, aynï¿½ Kanunun 72 nci ve 73 ï¿½ncï¿½ maddelerinde sayï¿½lan ve 78
inci maddesiyle belirlenen prime esas kazanï¿½ alt sï¿½nï¿½rï¿½ ï¿½zerinden
hesaplanan sigorta primine ait iï¿½veren hisselerinin tamamï¿½, kontenjan
fazlasï¿½ ï¿½zï¿½rlï¿½ ï¿½alï¿½ï¿½tï¿½ran, yï¿½kï¿½mlï¿½ olmadï¿½klarï¿½ halde ï¿½zï¿½rlï¿½ ï¿½alï¿½ï¿½tï¿½ran
iï¿½verenlerin bu ï¿½ekilde ï¿½alï¿½ï¿½tï¿½rdï¿½klarï¿½ her bir ï¿½zï¿½rlï¿½ iï¿½in prime esas
kazanï¿½ alt sï¿½nï¿½rï¿½ ï¿½zerinden hesaplanan sigorta primine ait iï¿½veren
hisselerinin yï¿½zde ellisi Hazinece karï¿½ï¿½lanï¿½r. ï¿½ï¿½veren hissesine ait
primlerin Hazinece karï¿½ï¿½lanabilmesi iï¿½in iï¿½verenlerin ï¿½alï¿½ï¿½tï¿½rdï¿½klarï¿½
sigortalï¿½larla ilgili olarak 506 sayï¿½lï¿½ Kanun uyarï¿½nca aylï¿½k prim ve
hizmet belgelerinin yasal sï¿½resi iï¿½erisinde Sosyal Gï¿½venlik Kurumuna
verilmesi ve sigortalï¿½larï¿½n tamamï¿½na ait sigorta primlerinin sigortalï¿½
hissesine isabet eden tutarï¿½ ile Hazinece karï¿½ï¿½lanmayan iï¿½veren hissesine
ait tutarï¿½n ï¿½denmiï¿½ olmasï¿½ ï¿½arttï¿½r. Bu fï¿½kraya gï¿½re iï¿½veren tarafï¿½ndan
ï¿½denmesi gereken primlerin geï¿½ ï¿½denmesi halinde, Hazinece Sosyal Gï¿½venlik
Kurumuna yapï¿½lacak ï¿½demenin gecikmesinden kaynaklanan gecikme zammï¿½,
iï¿½verenden tahsil edilir. Hazinece karï¿½ï¿½lanan prim tutarlarï¿½ gelir ve
kurumlar vergisi uygulamalarï¿½nda gider veya maliyet unsuru olarak dikkate
alï¿½nmaz.
Eski hï¿½kï¿½mlï¿½ ï¿½alï¿½ï¿½tï¿½rï¿½lmasï¿½nda, kanunlardaki kamu gï¿½venliï¿½i ile ilgili hizmetlere iliï¿½kin ï¿½zel hï¿½kï¿½mler saklï¿½dï¿½r.
ï¿½zï¿½rlï¿½ ve eski hï¿½kï¿½mlï¿½ ï¿½alï¿½ï¿½tï¿½rma zorunluluï¿½una
aykï¿½rï¿½lï¿½k
Bu kapsamda ï¿½alï¿½ï¿½tï¿½rï¿½lacak iï¿½ï¿½i sayï¿½sï¿½nï¿½n tespitinde belirli ve belirsiz sï¿½reli iï¿½ sï¿½zleï¿½mesine gï¿½re ï¿½alï¿½ï¿½tï¿½rï¿½lan iï¿½ï¿½iler esas alï¿½nï¿½r. Kï¿½smi sï¿½reli iï¿½ sï¿½zleï¿½mesine gï¿½re ï¿½alï¿½ï¿½anlar, ï¿½alï¿½ï¿½ma sï¿½releri dikkate alï¿½narak tam sï¿½reli ï¿½alï¿½ï¿½maya dï¿½nï¿½ï¿½tï¿½rï¿½lï¿½r. Oranï¿½n hesaplanmasï¿½nda yarï¿½ma kadar kesirler dikkate alï¿½nmaz, yarï¿½m ve daha fazla olanlar tama dï¿½nï¿½ï¿½tï¿½rï¿½lï¿½r. ï¿½ï¿½yerinin iï¿½ï¿½isi iken sakatlananlara ï¿½ncelik tanï¿½nï¿½r.
ï¿½ï¿½verenler ï¿½alï¿½ï¿½tï¿½rmakla yï¿½kï¿½mlï¿½ olduklarï¿½ iï¿½ï¿½ileri Tï¿½rkiye ï¿½ï¿½ Kurumu aracï¿½lï¿½ï¿½ï¿½ ile saï¿½larlar. Bu kapsamda ï¿½alï¿½ï¿½tï¿½rï¿½lacak iï¿½ï¿½ilerin nitelikleri, hangi iï¿½lerde ï¿½alï¿½ï¿½tï¿½rï¿½labilecekleri, bunlarï¿½n iï¿½yerlerinde genel hï¿½kï¿½mler dï¿½ï¿½ï¿½nda baï¿½lï¿½ olacaklarï¿½ ï¿½zel ï¿½alï¿½ï¿½ma ile mesleï¿½e yï¿½neltilmeleri, mesleki yï¿½nden iï¿½verence nasï¿½l iï¿½e alï¿½nacaklarï¿½, ï¿½alï¿½ï¿½ma ve Sosyal Gï¿½venlik Bakanlï¿½ï¿½ï¿½nca ï¿½ï¿½karï¿½lacak yï¿½netmelikle dï¿½zenlenir.
Yer altï¿½ ve su altï¿½ iï¿½lerinde ï¿½zï¿½rlï¿½ iï¿½ï¿½i ï¿½alï¿½ï¿½tï¿½rï¿½lamaz ve yukarï¿½daki hï¿½kï¿½mler uyarï¿½nca iï¿½yerlerindeki iï¿½ï¿½i sayï¿½sï¿½nï¿½n tespitinde yer altï¿½ ve su altï¿½ iï¿½lerinde ï¿½alï¿½ï¿½anlar hesaba katï¿½lmaz.
Bir iï¿½yerinden malulen ayrï¿½lmak zorunda kalï¿½p da sonradan maluliyeti ortadan kalkan iï¿½ï¿½iler eski iï¿½yerlerinde tekrar iï¿½e alï¿½nmalarï¿½nï¿½ istedikleri takdirde, iï¿½veren bunlarï¿½ eski iï¿½leri veya benzeri iï¿½lerde boï¿½ yer varsa derhal, yoksa boï¿½alacak ilk iï¿½e baï¿½ka isteklilere tercih ederek, o andaki ï¿½artlarla iï¿½e almak zorundadï¿½r. Aranan ï¿½artlar bulunduï¿½u halde iï¿½veren iï¿½ sï¿½zleï¿½mesi yapma yï¿½kï¿½mlï¿½lï¿½ï¿½ï¿½nï¿½ yerine getirmezse, iï¿½e alï¿½nma isteï¿½inde bulunan eski iï¿½ï¿½iye altï¿½ aylï¿½k ï¿½cret tutarï¿½nda tazminat ï¿½der.
ï¿½zel sektï¿½r iï¿½verenlerince bu madde kapsamï¿½nda
ï¿½alï¿½ï¿½tï¿½rï¿½lan 17/7/1964 tarihli ve 506 sayï¿½lï¿½ Sosyal Sigortalar Kanununa
tabi ï¿½zï¿½rlï¿½ sigortalï¿½lar ile 1/7/2005 tarihli ve 5378 sayï¿½lï¿½ Kanunun 14
ï¿½ncï¿½ maddesinde belirtilen korumalï¿½ iï¿½yerlerinde ï¿½alï¿½ï¿½tï¿½rï¿½lan ï¿½zï¿½rlï¿½
sigortalï¿½larï¿½n, aynï¿½ Kanunun 72 nci ve 73 ï¿½ncï¿½ maddelerinde sayï¿½lan ve 78
inci maddesiyle belirlenen prime esas kazanï¿½ alt sï¿½nï¿½rï¿½ ï¿½zerinden
hesaplanan sigorta primine ait iï¿½veren hisselerinin tamamï¿½, kontenjan
fazlasï¿½ ï¿½zï¿½rlï¿½ ï¿½alï¿½ï¿½tï¿½ran, yï¿½kï¿½mlï¿½ olmadï¿½klarï¿½ halde ï¿½zï¿½rlï¿½ ï¿½alï¿½ï¿½tï¿½ran
iï¿½verenlerin bu ï¿½ekilde ï¿½alï¿½ï¿½tï¿½rdï¿½klarï¿½ her bir ï¿½zï¿½rlï¿½ iï¿½in prime esas
kazanï¿½ alt sï¿½nï¿½rï¿½ ï¿½zerinden hesaplanan sigorta primine ait iï¿½veren
hisselerinin yï¿½zde ellisi Hazinece karï¿½ï¿½lanï¿½r. ï¿½ï¿½veren hissesine ait
primlerin Hazinece karï¿½ï¿½lanabilmesi iï¿½in iï¿½verenlerin ï¿½alï¿½ï¿½tï¿½rdï¿½klarï¿½
sigortalï¿½larla ilgili olarak 506 sayï¿½lï¿½ Kanun uyarï¿½nca aylï¿½k prim ve
hizmet belgelerinin yasal sï¿½resi iï¿½erisinde Sosyal Gï¿½venlik Kurumuna
verilmesi ve sigortalï¿½larï¿½n tamamï¿½na ait sigorta primlerinin sigortalï¿½
hissesine isabet eden tutarï¿½ ile Hazinece karï¿½ï¿½lanmayan iï¿½veren hissesine
ait tutarï¿½n ï¿½denmiï¿½ olmasï¿½ ï¿½arttï¿½r. Bu fï¿½kraya gï¿½re iï¿½veren tarafï¿½ndan
ï¿½denmesi gereken primlerin geï¿½ ï¿½denmesi halinde, Hazinece Sosyal Gï¿½venlik
Kurumuna yapï¿½lacak ï¿½demenin gecikmesinden kaynaklanan gecikme zammï¿½,
iï¿½verenden tahsil edilir. Hazinece karï¿½ï¿½lanan prim tutarlarï¿½ gelir ve
kurumlar vergisi uygulamalarï¿½nda gider veya maliyet unsuru olarak dikkate
alï¿½nmaz.
Eski hï¿½kï¿½mlï¿½ ï¿½alï¿½ï¿½tï¿½rï¿½lmasï¿½nda, kanunlardaki kamu gï¿½venliï¿½i ile ilgili hizmetlere iliï¿½kin ï¿½zel hï¿½kï¿½mler saklï¿½dï¿½r. Rolex Submariner Replica Watches ï¿½zï¿½rlï¿½ ve eski hï¿½kï¿½mlï¿½ ï¿½alï¿½ï¿½tï¿½rma zorunluluï¿½una
aykï¿½rï¿½lï¿½k
(1) 17/1/2012 tarihli ve 6270 sayï¿½lï¿½ Kanunun 17 nci maddesi ile bu maddenin birinci fï¿½krasï¿½nda yer alan ï¿½yediyï¿½zelli milyon lira para cezasï¿½ï¿½ ibaresi ï¿½binyediyï¿½z Tï¿½rk Lirasï¿½ idari para cezasï¿½ï¿½ ï¿½eklinde deï¿½iï¿½tirilmiï¿½ ve metne iï¿½lenmiï¿½tir.
ï¿½dari para cezalarï¿½nï¿½n uygulanmasï¿½na iliï¿½kin hususlar Madde 108 ï¿½ (Deï¿½iï¿½ik: 15/5/2008-5763/10 md.) Bu Kanunda ï¿½ngï¿½rï¿½len idari para cezalarï¿½, 101 ve 106
ncï¿½ maddelerdeki idari para cezalarï¿½ hariï¿½, gerekï¿½esi belirtilmek
suretiyle ï¿½alï¿½ï¿½ma ve Sosyal Gï¿½venlik Bakanlï¿½ï¿½ï¿½ Bï¿½lge Mï¿½dï¿½rï¿½nce verilir.
ï¿½ï¿½ |
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