{"id":102,"date":"2018-05-04T15:28:09","date_gmt":"2018-05-04T12:28:09","guid":{"rendered":"http:\/\/www.eylulmuhasebe.com\/?p=102"},"modified":"2018-05-04T15:28:09","modified_gmt":"2018-05-04T12:28:09","slug":"dogum-borclanmasinin-kapsami","status":"publish","type":"post","link":"http:\/\/eylulmuhasebe.com\/?p=102","title":{"rendered":"DO\u011eUM BOR\u00c7LANMASININ KAPSAMI"},"content":{"rendered":"

5510 say\u0131l\u0131 kanunun 41. Maddesinin birinci f\u0131kras\u0131n\u0131n ( a) bendi gere\u011fince kad\u0131n sigortal\u0131lar\u0131n ilk defa sigortal\u0131 olarak \u00e7al\u0131\u015fmaya ba\u015flad\u0131klar\u0131 tarihten sonra iki defaya mahsus olmak \u00fczere do\u011fum yapt\u0131klar\u0131 tarihten itibaren ge\u00e7en en fazla 2 y\u0131ll\u0131k s\u00fcreyi, bu s\u00fcre zarf\u0131nda kendi adlar\u0131na prim \u00f6denmemesi ve \u00e7ocuklar\u0131n\u0131n ya\u015famas\u0131 kayd\u0131 ile bor\u00e7land\u0131rma y\u00f6ntemi ile \u00f6deme imkanlar\u0131 bulunmaktad\u0131r.<\/span><\/p>\n

5510 SAYILI KANUNA G\u00d6RE DO\u011eUM BOR\u00c7LANMASININ KAPSAMI<\/strong><\/span><\/p>\n

Merhaba<\/span><\/p>\n

5510 say\u0131l\u0131 kanunun 41. Maddesinin\u00a0 birinci f\u0131kras\u0131n\u0131n ( a) bendi gere\u011fince kad\u0131n sigortal\u0131lar\u0131n ilk defa sigortal\u0131 olarak \u00e7al\u0131\u015fmaya ba\u015flad\u0131klar\u0131 tarihten sonra iki defaya mahsus olmak \u00fczere do\u011fum yapt\u0131klar\u0131 tarihten itibaren ge\u00e7en en fazla 2 y\u0131ll\u0131k s\u00fcreyi, bu s\u00fcre zarf\u0131nda kendi adlar\u0131na prim \u00f6denmemesi ve \u00e7ocuklar\u0131n\u0131n ya\u015famas\u0131 kayd\u0131 ile bor\u00e7land\u0131rma y\u00f6ntemi ile \u00f6deme imkanlar\u0131 bulunmaktad\u0131r. Eski ad\u0131 ile SSK yeni ad\u0131 ile 4A bendi kapsam\u0131nda sigortal\u0131 kad\u0131n\u0131n do\u011fum nedeni ile \u00e7al\u0131\u015fmad\u0131\u011f\u0131 2 y\u0131ll\u0131k s\u00fcreyi bor\u00e7lanabilmesi i\u00e7in;<\/span><\/p>\n

a)<\/strong>Sigortal\u0131 kad\u0131n\u0131n do\u011fumdan \u00f6nce sigortal\u0131 olarak \u00e7al\u0131\u015fmaya ba\u015flamas\u0131<\/span><\/p>\n

b)<\/strong>Do\u011fumdan sonra herhangi bir \u015fekilde ad\u0131na prim \u00f6denmemi\u015f olmas\u0131<\/span><\/p>\n

c)<\/strong>Bor\u00e7lan\u0131lacak s\u00fcrelerde \u00e7ocuklar\u0131n\u0131n ya\u015famas\u0131 gerekmektedir.<\/span><\/p>\n

Sigortal\u0131 olarak \u00e7al\u0131\u015fmaya ba\u015flad\u0131ktan sonra ilk do\u011fumunu yapan;\u00a0 iki y\u0131ll\u0131k s\u00fcre dolmadan ve tekrar sigortal\u0131 olarak \u00e7al\u0131\u015fmaya ba\u015flamadan ikinci do\u011fumunu yapan sigortal\u0131; \u0130lk do\u011fum ile ikinci do\u011fum aras\u0131nda ge\u00e7en s\u00fcreler ile ikinci do\u011fumdan sonra gerekli \u015fartlar\u0131 yerine getirmesi ko\u015fulu ile ikinci do\u011fum i\u00e7in iki y\u0131ll\u0131k s\u00fcrenin toplam\u0131 kadar ge\u00e7en s\u00fcreyi bor\u00e7lanabilecektir.<\/span><\/p>\n

Do\u011fum nedeni ile \u00e7al\u0131\u015fmas\u0131na ara verdi\u011fi s\u0131rada 4A bendine g\u00f6re sigortal\u0131 bulunan kad\u0131n sigortal\u0131n\u0131n do\u011fumdan sonraki\u00a0 toplam 2 y\u0131ll\u0131k s\u00fcreyi tamamlad\u0131ktan \/ tamamlamad\u0131ktan sonra eski ad\u0131 ile BA\u011eKUR ( 4B ) vey 2008 y\u0131l\u0131 Ekim ay\u0131 ba\u015f\u0131ndan itibaren ilk defa Devlet Memuru 4C kapsam\u0131nda \u00e7al\u0131\u015fmaya ba\u015flamas\u0131 kad\u0131n sigortal\u0131larda bor\u00e7lanma talebinde bir engel durum olu\u015fturmayacakt\u0131r. Kad\u0131n sigortal\u0131n\u0131n do\u011fumdan \u00f6nceki s\u00fcre zarf\u0131ndan ( SSK ) 4A kapsam\u0131nda\u00a0 tescil edilmi\u015f olmas\u0131 ve k\u0131sa vadeli sigorta primi \u00f6denmi\u015f olmas\u0131 yeterli bulunmaktad\u0131r. Do\u011fum bor\u00e7lanmas\u0131 talebinde bulunacak olan kad\u0131n sigortal\u0131n\u0131n m\u00fcracaat i\u00e7in i\u015fverenlerinden herhangi bir belge talep etmesine gerek kalmaks\u0131z\u0131n tamamen kurum kay\u0131tlar\u0131 g\u00f6z \u00f6n\u00fcne al\u0131narak m\u00fcracaatlar de\u011ferlendirilecektir.<\/span><\/p>\n

2925 say\u0131l\u0131 kanun kapsam\u0131nda Tar\u0131m i\u015flerinde sigortal\u0131l\u0131klar\u0131 devam eden kad\u0131n sigortal\u0131lar taleplerini ilgili kanunun 41. Maddesinin 1 f\u0131kras\u0131n\u0131n ( b ) bendi ( eski ad\u0131 ile BA\u011eKUR ) kapsam\u0131nda bor\u00e7lanma talebinde bulunabileceklerdir.<\/span><\/p>\n

5510 sayl\u0131 kanunun 41.maddesinin 1. F\u0131kras\u0131 uyar\u0131nca; \u00a0bor\u00e7lan\u0131lacak s\u00fcreler..sigortal\u0131n\u0131n kendisi veya hak sahipleri taraf\u0131ndan yaz\u0131l\u0131 talepte bulunmalar\u0131 ve talep tarihinde ilgili kanunun 82. Maddesine g\u00f6re belirlenen prime esas g\u00fcnl\u00fck kazan\u00e7 alt ve \u00fcst s\u0131n\u0131rlar\u0131 aras\u0131nda olmak \u00fczere, sigortal\u0131 taraf\u0131ndan belirlenecek g\u00fcnl\u00fck kazanc\u0131n %32\u2019si \u00fczerinden hesaplanacak primlerin borcun tebli\u011f tarihinden itibaren bir ay i\u00e7inde \u00f6demeleri \u015fart\u0131 ile bor\u00e7land\u0131r\u0131lm\u0131\u015f olan s\u00fcreler sigortal\u0131l\u0131klar\u0131ndan say\u0131lacakt\u0131r. Buna g\u00f6re do\u011fum bor\u00e7lanmas\u0131nda bo\u00e7lan\u0131lan s\u00fcre kar\u015f\u0131l\u0131\u011f\u0131nda \u00f6denecek bor\u00e7 tutar\u0131; prime esas kazan\u00e7 alt ve \u00fcst s\u0131n\u0131rlar\u0131 aras\u0131nda olmak \u015fart\u0131 ile belirlenecek olan tutar\u0131n %32\u2019si \u00fczerinden yap\u0131lacakt\u0131r.<\/span><\/p>\n

( 01 TEMMUZ \/ 31 ARALIK 2012 y\u0131l\u0131 i\u00e7in alt s\u0131n\u0131r : 940,50 TL \u00fcst s\u0131n\u0131r : 6.113,40 TL\u2019dir. )<\/strong><\/span><\/p>\n

 <\/p>\n

Buna g\u00f6re TEMMUZ 2012 d\u00f6neminde do\u011fum bor\u00e7lanmas\u0131 talebinde bulunacak kad\u0131n sigortal\u0131lar\u0131n \u00f6demesi gereken prim tutarlar\u0131 ;<\/strong><\/span><\/p>\n

a)<\/strong>ALT SINIR: 2012 y\u0131l\u0131n\u0131n ikinci yar\u0131s\u0131 i\u00e7in ( 01 TEMMUZ \/ 31 ARALIK 2012 d\u00f6nemi )<\/strong><\/span><\/p>\n

Beyan edilen asgari kazan\u00e7 \u00fczerinden;<\/span><\/p>\n

940,50 TL * %32 = 300,96 TL ( AYLIK )<\/span><\/p>\n

300,96 TL * 24 AY = 7.223,04 TL ( \u0130K\u0130 YILLIK S\u00dcRE )<\/span><\/p>\n

 <\/p>\n

b)<\/strong>\u00a0\u00dcST SINIR: 2012 y\u0131l\u0131n\u0131n ikinci yar\u0131s\u0131 i\u00e7in ( 01 TEMMUZ \/ 31 ARALIK 2012 d\u00f6nemi )<\/strong><\/span><\/p>\n

Beyan edilen azami kazan\u00e7 \u00fczerinden;<\/span><\/p>\n

6.113,40 TL * %32\u00a0\u00a0\u00a0 =\u00a0\u00a0\u00a0 1.956,30 TL ( AYLIK )<\/span><\/p>\n

1.956,30 TL * 24 AY\u00a0 =\u00a0 46.951,20 TL ( \u0130K\u0130 YILLIK S\u00dcRE ) \u015feklinde olacakt\u0131r.<\/span><\/p>\n

Yukar\u0131da ki hesaplamalara g\u00f6re talepte bulunan kad\u0131n sigortal\u0131 veya hak sahiplerinin ilgili borcun kendilerine tebli\u011f tarihinden itibaren 1 ay i\u00e7erisinde \u00f6demeleri gerekmektedir. \u0130lgili s\u00fcre i\u00e7erisinde \u00f6demenin yap\u0131lmamas\u0131 durumunda bor\u00e7lanma talebinde tekrar bulunmalar\u0131 gerekmektedir.<\/span><\/p>\n

Do\u011fum Bor\u00e7lanmas\u0131 Uygulamas\u0131 ve Kad\u0131nlara Pozitif Ayr\u0131mc\u0131l\u0131k \u0130lkesi Aras\u0131ndaki U\u00e7urum<\/strong><\/span><\/p>\n

Bilindi\u011fi \u00fczere \u00fclkemizde 2010 y\u0131l\u0131nda mevcut y\u00f6netim taraf\u0131ndan insanlar\u0131 \u00f6n\u00fcne sadece EVET \/ HAYIR se\u00e7eneklerinden ibaret fakat kimsenin neyi oylad\u0131\u011f\u0131n\u0131 dahi bilmedi\u011fi bir REFERANDUM s\u00fcreci ya\u015fanm\u0131\u015ft\u0131r. O bilmedi\u011fimiz fakat baz\u0131 \u00e7evrelerce N\u0130KAH MASALARINDA bile bu kadar i\u015ftah ile EVET demedikleri, baz\u0131lar\u0131nca da MEZARDAK\u0130LER\u0130N dahi oy kullanmas\u0131na gerekti\u011fini s\u00f6yledikleri o REFERANDUM i\u00e7erisinde\u00a0s\u00f6zde Kad\u0131nlar\u0131m\u0131z i\u00e7in POZ\u0130T\u0130F ayr\u0131mc\u0131l\u0131k<\/strong>\u00a0yap\u0131laca\u011f\u0131 hakk\u0131nda bir madde bulunmaktad\u0131r. Bu kanun ger\u00e7ekten uygulan\u0131yor mu?\u00a0 Yukar\u0131da bahsetmi\u015f oldu\u011fumuz konu ile ilgili ili\u015fkisine bir bakal\u0131m.<\/span><\/p>\n

Di\u011fer bor\u00e7lanmalarda sigortal\u0131l\u0131k s\u00fcresine ilave ve bor\u00e7lan\u0131lacak s\u00fcrenin ilk tescil tarihinden \u00f6nce olmas\u0131 halinde sigortal\u0131l\u0131k tarihinin geriye \u00e7ekilmesi s\u00f6z konusu iken, do\u011fum bor\u00e7lanmas\u0131 talebinde bulunan kad\u0131n sigortal\u0131lar\u0131m\u0131z\u0131n\u00a0SADECE BOR\u00c7LANDIRILAN S\u00dcREN\u0130N G\u00dcN KAR\u015eILI\u011eI<\/strong>sigortal\u0131 kad\u0131n\u0131n prim \u00f6deme g\u00fcn say\u0131s\u0131na ilave edilecektir. \u00a0Kad\u0131n sigortal\u0131lar\u0131m\u0131z\u0131n do\u011fum yapmadan \u00f6nce sigortal\u0131 olmas\u0131 gibi bir \u015fart\u0131n olmas\u0131 sebebi ile bu bor\u00e7lanmadan faydalanan kad\u0131n sigortal\u0131lar\u0131m\u0131z\u0131n\u00a0S\u0130GORTALILIK BA\u015eLANGI\u00c7 TAR\u0130H\u0130N\u0130N GER\u0130YE \u00c7EK\u0130LMES\u0130 ve S\u0130GORTALILIK S\u00dcRES\u0130NE \u0130LAVE S\u00d6Z KONUSU DE\u011e\u0130LD\u0130R.<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

5510 say\u0131l\u0131 kanunun 41. Maddesinin birinci f\u0131kras\u0131n\u0131n ( a) bendi gere\u011fince kad\u0131n sigortal\u0131lar\u0131n ilk defa sigortal\u0131 olarak \u00e7al\u0131\u015fmaya ba\u015flad\u0131klar\u0131 tarihten sonra iki defaya mahsus olmak \u00fczere do\u011fum yapt\u0131klar\u0131 tarihten itibaren ge\u00e7en en fazla 2 y\u0131ll\u0131k s\u00fcreyi, bu s\u00fcre zarf\u0131nda kendi&hellip<\/p>\n","protected":false},"author":1,"featured_media":30,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-102","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-makale"],"_links":{"self":[{"href":"http:\/\/eylulmuhasebe.com\/index.php?rest_route=\/wp\/v2\/posts\/102","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/eylulmuhasebe.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/eylulmuhasebe.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/eylulmuhasebe.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/eylulmuhasebe.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=102"}],"version-history":[{"count":0,"href":"http:\/\/eylulmuhasebe.com\/index.php?rest_route=\/wp\/v2\/posts\/102\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/eylulmuhasebe.com\/index.php?rest_route=\/wp\/v2\/media\/30"}],"wp:attachment":[{"href":"http:\/\/eylulmuhasebe.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/eylulmuhasebe.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=102"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/eylulmuhasebe.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}