\u0130lgi: 10 Ekim 2012 tarih ve 300-2012\/1044 say\u0131l\u0131 yaz\u0131m\u0131z. <\/b><\/p>\n
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\u0130lgi yaz\u0131m\u0131zda 4\/B\u2019li s\u00f6zle\u015fmeli personelin 15 Ocak 2012 tarihinden \u00f6nceki ek \u00f6demelerinden yap\u0131lan sigorta kesintisi hakk\u0131nda bilgi verilmi\u015f ve yeni yasal d\u00fczenleme uyar\u0131nca 15 Ocak 2012 tarihinden itibaren 4\/B\u2019li personelin ek \u00f6demelerinden sigorta kesintisi yap\u0131lamayaca\u011f\u0131 belirtilmi\u015fti.<\/p>\n
Genel Merkezimize ula\u015fan bilgilere g\u00f6re bir ba\u015fka sendikan\u0131n bu konu ile ilgili yeniden dilek\u00e7e da\u011f\u0131tmas\u0131 \u00fczerine daha \u00f6nce yapm\u0131\u015f oldu\u011fumuz a\u00e7\u0131klamalar\u0131 yeniden yapma ihtiyac\u0131 do\u011fmu\u015ftur. \u00dcyelerimizin bu a\u00e7\u0131klamam\u0131za g\u00f6re hareket etmesi gerekti\u011fini \u00f6zellikle belirtmek isteriz. Di\u011fer sendikalar\u0131n daha \u00f6nceden t\u00fcketilmi\u015f konular \u00fczerinden kafa kar\u0131\u015ft\u0131r\u0131c\u0131 uygulamalar\u0131na prim verilmemelidir.<\/p>\n
9 Ekim 2012 g\u00fcnl\u00fc Memurlar.Net isimli sitede yer alan \u201c4\/B\u2019liler Yanl\u0131\u015f Kesilen Prim Kesintilerini Talep Edebilir, \u0130\u015fte \u00d6rnek Dilek\u00e7e\u201d ba\u015fl\u0131kl\u0131 haber taraf\u0131m\u0131zdan incelenmi\u015ftir.<\/p>\n
\u00d6ncelikle bu haberde belirtilen hukuksal de\u011ferlendirmenin do\u011fru oldu\u011funu ifade etmek isteriz. Ancak talep dilek\u00e7esinde eksiklik vard\u0131r.<\/p>\n
Bilindi\u011fi gibi 31.03.2006 tarihli Resmi Gazete de yay\u0131nlanan 5473 say\u0131l\u0131 kanunun 1. maddesi ile 375 say\u0131l\u0131 KHK\u2019ye ek madde 3 eklenmi\u015ftir. Bu madde ile ilave \u00f6demesi bulunmayan memurlara ve s\u00f6zle\u015fmeli personele ek \u00f6deme \u00f6denmeye ba\u015flanm\u0131\u015ft\u0131r. Bu ek \u00f6demeler 01.01.2006 tarihinden itibaren \u00f6denmektedir. 375 say\u0131l\u0131 KHK\u2019n\u0131n ek 3. maddesinin 5. f\u0131kras\u0131nda \u00f6denen bu ek \u00f6demenin damga vergisi hari\u00e7 herhangi bir vergi ve kesintiye tabii tutulmayaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n
Ge\u00e7mi\u015f s\u00fcre\u00e7 hat\u0131rland\u0131\u011f\u0131nda 4\/B\u2019lilerin sigorta kesintisi yap\u0131l\u0131rken i\u015fveren devlet pay\u0131n\u0131n da 4\u2019B\u2019lilerden al\u0131nmas\u0131 \u00fczerine yapt\u0131\u011f\u0131m\u0131z itirazlar sonucu bu yanl\u0131\u015fl\u0131k d\u00fczeltilmi\u015f ve sadece 4\/B\u2019lilerin i\u015f\u00e7i pay\u0131 kendilerinden al\u0131nm\u0131\u015ft\u0131.<\/p>\n
5510 say\u0131l\u0131 Kanunun 80. maddesi ile di\u011fer maddeleri birlikte de\u011ferlendirildi\u011finde 4\/B\u2019lilerden kesilen primlerin ileride emekli ayl\u0131\u011f\u0131 hesaplanmas\u0131nda dikkate al\u0131naca\u011f\u0131 da unutulmamal\u0131d\u0131r. \u00c7\u00fcnk\u00fc 4\/B\u2019liler emeklilik y\u00f6n\u00fcnden i\u015f\u00e7i gibi de\u011ferlendirilmektedir.<\/p>\n
375 say\u0131l\u0131 KHK\u2019n\u0131n ek 3. maddesi 15.08.2008 ile 03.03.2011 tarihleri aras\u0131nda 9 kez de\u011fi\u015fmi\u015ftir. De\u011fi\u015fikliklere bakt\u0131\u011f\u0131m\u0131zda \u201cherhangi bir vergi ve kesintiye tabii tutulmadan\u201d ibaresinin de\u011fi\u015fmedi\u011fi anla\u015f\u0131lmaktad\u0131r.<\/p>\n
666 say\u0131l\u0131 KHK 02.11.2011 tarihli Resmi Gazetenin M\u00fckerrer say\u0131s\u0131nda yay\u0131nlanm\u0131\u015ft\u0131r. 666 say\u0131l\u0131 KHK\u2019n\u0131n 1. maddesi ile 375 say\u0131l\u0131 KHK\u2019ya ek 9. madde eklenmi\u015f ve ek 3. madde kald\u0131r\u0131lm\u0131\u015ft\u0131r. Ek 9. maddenin y\u00fcr\u00fcrl\u00fck tarihi 15.01.2012 olarak belirlenmi\u015ftir. Ek 9. maddenin 9. f\u0131kras\u0131n\u0131n son c\u00fcmlesinde, \u201cbu \u00f6deme tutar\u0131 damga vergisi hari\u00e7 herhangi bir vergi ve sigorta prim kesintisine tabi tutulmayaca\u011f\u0131\u201d ibaresi eklenmi\u015ftir. B\u00f6ylece ilk defa kanun metninde \u201csigorta prim kesintisi\u201d tabirine yer verilerek a\u00e7\u0131k bir \u015fekilde sigorta priminin al\u0131nmayaca\u011f\u0131 belirtilmi\u015ftir. Bu durumda 4\/B\u2019li personelin d\u00f6ner sermaye ek \u00f6demelerinde 375 say\u0131l\u0131 KHK\u2019n\u0131n ek 9. maddesi uyar\u0131nca almalar\u0131 gereken asgari ek \u00f6deme tutar\u0131n\u0131n sigorta prim kesintisine tabii tutulmayaca\u011f\u0131 sonucu do\u011fmaktad\u0131r.<\/p>\n
Memurlar.Net sitesinde yay\u0131nlanan dilek\u00e7ede bu ayr\u0131nt\u0131ya yer verilmeyip, sanki 4\/B\u2019lilerin ek \u00f6deme ald\u0131klar\u0131 t\u00fcm s\u00fcre boyunca sigorta prim kesintisine tabii tutulmayacaklar\u0131na dair eksik bir yorum yap\u0131lm\u0131\u015ft\u0131r. Bu nedenle dilek\u00e7enin d\u00fczeltilmesi ve ekteki gibi haz\u0131rlanarak 15 Ocak 2012 tarihinden itibaren sigorta prim kesintisi yap\u0131lm\u0131\u015f ise dilek\u00e7enin i\u015fyerlerine verilmesi gerekmektedir.<\/p>\n
Gere\u011fini bilgilerinize sunar\u0131z.<\/p>\n
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Asl\u0131han HAN \u00d6ZDEN\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 M. S\u0131dd\u0131k AKIN<\/p>\n
Genel Hukuk ve T\u0130S Sekreteri \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Genel Sekreter<\/p>\n
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Ek:<\/b> Dilek\u00e7e \u00d6rne\u011fi<\/p>\n
\u00a0<\/b><\/p>\n
\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. BA\u015eHEK\u0130ML\u0130\u011e\u0130\u2019NE\/M\u00dcD\u00dcRL\u00dc\u011e\u00dc\u2019NE<\/b><\/p>\n
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\u2026\u2026\u2026\u2026\u2026\u2026\u2026. Tarihinden beri kurumunuzda \u2026\u2026\u2026 olarak 657 say\u0131l\u0131 kanunun 4\/B maddesine g\u00f6re s\u00f6zle\u015fmeli stat\u00fcde g\u00f6rev yapmaktay\u0131m. Taraf\u0131ma yap\u0131lan d\u00f6ner sermayeden ek \u00f6demede 375 say\u0131l\u0131 KHK\u2019n\u0131n ek 9. maddesi uyar\u0131nca ve yine ayn\u0131 KHK\u2019da belirtilen oranlarda asgari olarak \u00f6denmesi gereken ek \u00f6deme tutar\u0131ndan %14 oran\u0131nda \u00e7al\u0131\u015fan sigorta prim kesintisinin mevzuata ayk\u0131r\u0131 olarak yap\u0131ld\u0131\u011f\u0131n\u0131 \u00f6\u011frenmi\u015f bulunmaktay\u0131m.<\/p>\n
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Konu ile ilgili olarak Maliye Bakanl\u0131\u011f\u0131 B\u00fct\u00e7e ve Mali Kontrol Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019n\u00fcn 02.03.2012 tarihli ve 2837 say\u0131l\u0131 Adalet Bakanl\u0131\u011f\u0131\u2019na yazm\u0131\u015f oldu\u011fu yaz\u0131s\u0131 uyar\u0131nca da 15 Ocak 2012 tarihinden itibaren taraf\u0131ma \u00f6denen d\u00f6ner sermaye ek \u00f6demesinden 375 say\u0131l\u0131 KHK uyar\u0131nca \u00f6denmesi gereken asgari tutardan \u00e7al\u0131\u015fan sigorta prim kesintisinin yap\u0131lmamas\u0131n\u0131 ve 15 Ocak 2012 tarihinden itibaren yap\u0131lan \u00e7al\u0131\u015fan sigorta prim kesintilerinin yasal faizi ile birlikte taraf\u0131ma \u00f6denmesi i\u00e7in gere\u011fini arz ederim. \u2026.\/\u2026.\/2014<\/p>\n
Ad\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Soyad\u0131<\/p>\n
ADRES<\/p>\n
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<\/p>\n","protected":false},"excerpt":{"rendered":"
\u0130lgi: 10 Ekim 2012 tarih ve 300-2012\/1044 say\u0131l\u0131 yaz\u0131m\u0131z. \u0130lgi yaz\u0131m\u0131zda 4\/B\u2019li s\u00f6zle\u015fmeli personelin 15 Ocak 2012 tarihinden \u00f6nceki ek \u00f6demelerinden yap\u0131lan sigorta kesintisi hakk\u0131nda bilgi verilmi\u015f ve yeni yasal d\u00fczenleme uyar\u0131nca 15 Ocak 2012 tarihinden itibaren 4\/B\u2019li personelin ek \u00f6demelerinden sigorta kesintisi yap\u0131lamayaca\u011f\u0131 belirtilmi\u015fti. Genel Merkezimize ula\u015fan bilgilere g\u00f6re bir ba\u015fka sendikan\u0131n bu […]<\/p>\n","protected":false},"author":2,"featured_media":948,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1100","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"http:\/\/www.es-ses.org\/index.php?rest_route=\/wp\/v2\/posts\/1100","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.es-ses.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.es-ses.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.es-ses.org\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/www.es-ses.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1100"}],"version-history":[{"count":0,"href":"http:\/\/www.es-ses.org\/index.php?rest_route=\/wp\/v2\/posts\/1100\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.es-ses.org\/index.php?rest_route=\/wp\/v2\/media\/948"}],"wp:attachment":[{"href":"http:\/\/www.es-ses.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1100"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.es-ses.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1100"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.es-ses.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}