{"id":104,"date":"2018-05-04T15:28:38","date_gmt":"2018-05-04T12:28:38","guid":{"rendered":"http:\/\/www.eylulmuhasebe.com\/?p=104"},"modified":"2018-05-04T15:28:38","modified_gmt":"2018-05-04T12:28:38","slug":"askerlik-borclanmasinin-kapsami","status":"publish","type":"post","link":"http:\/\/eylulmuhasebe.com\/?p=104","title":{"rendered":"ASKERL\u0130K BOR\u00c7LANMASININ KAPSAMI"},"content":{"rendered":"<p>5510 say\u0131l\u0131 kanunun 41. Maddesinin ( b ) bendi kapsam\u0131nda bulunan; muvazzaf ve ihtiyat askerlikte er ve yedek subay okulunda \u00f6\u011frenci olarak ge\u00e7en s\u00fcrelerin bor\u00e7land\u0131r\u0131lmas\u0131 imkan\u0131 bulunmaktad\u0131r. Eski ad\u0131 ile BA\u011eKUR yeni ad\u0131 ile 4b kapsam\u0131nda sigortal\u0131 olanlar\u0131n 41. Maddeye g\u00f6re yapacaklar\u0131 bor\u00e7lanma taleplerinde sadece 4b kapsam\u0131nda tescil edilmi\u015f olmalar\u0131 \u015fart\u0131 aranmaktad\u0131r.<\/p>\n<p><strong>5510 SAYILI KANUNA G\u00d6RE ASKERL\u0130K BOR\u00c7LANMASININ KAPSAMI<\/strong><\/p>\n<p>Merhaba,<\/p>\n<p>5510 say\u0131l\u0131 kanunun 41. Maddesinin ( b ) bendi kapsam\u0131nda bulunan; muvazzaf ve ihtiyat askerlikte er ve yedek subay okulunda \u00f6\u011frenci olarak ge\u00e7en s\u00fcrelerin bor\u00e7land\u0131r\u0131lmas\u0131 imkan\u0131 bulunmaktad\u0131r. Eski ad\u0131 ile BA\u011eKUR yeni ad\u0131 ile 4b kapsam\u0131nda sigortal\u0131 olanlar\u0131n 41. Maddeye g\u00f6re yapacaklar\u0131 bor\u00e7lanma taleplerinde sadece 4b kapsam\u0131nda tescil edilmi\u015f olmalar\u0131 \u015fart\u0131 aranmaktad\u0131r.<\/p>\n<p>5510 say\u0131l\u0131 kanunun 4. Maddesinin ( b ) bendi kapsam\u0131nda sigortal\u0131 bulunanlar\u0131n askerlik hizmetleri yapmalar\u0131 halinde bile sigortal\u0131l\u0131klar\u0131 devam etti\u011fi s\u00fcrece, bu s\u00fcreler i\u00e7in 41. Maddeye istinaden bor\u00e7lanma talep edememektedir. Ancak zorunlu hizmetleri kapsam\u0131 d\u0131\u015f\u0131ndakiler bor\u00e7lanma talebinde bulunabileceklerdir. Yedek Subay okulunda ( 1950 y\u0131l\u0131ndan sonra ) okuyanlar 1950 y\u0131l\u0131ndan \u00f6nce ge\u00e7en s\u00fcreler hizmet s\u00fcrelerine dahil edilmesi sebebi ile bu s\u00fcreler i\u00e7in ayr\u0131ca bor\u00e7lanma talebinde bulunamayacaklard\u0131r. Yap\u0131lacak askerlik bor\u00e7lanmalar\u0131nda, hava de\u011fi\u015fimlerinin \u00fc\u00e7 ay\u0131n\u0131n askerlik s\u00fcresi olarak dikkate al\u0131nmas\u0131 gerekti\u011finden, hava de\u011fi\u015fimi s\u00fcrelerinin \u00fc\u00e7 ay\u0131 a\u015fan k\u0131sm\u0131 ile hastal\u0131k veya cezai bir sebeple uzayan s\u00fcreler bor\u00e7land\u0131r\u0131lmayacakt\u0131r. Ayr\u0131ca askerlik hizmetini er-\u00f6\u011fretmen olarak yapanlar\u0131n sadece k\u0131tada maa\u015fs\u0131z olarak ge\u00e7en s\u00fcreleri bor\u00e7land\u0131r\u0131lacakt\u0131r<\/p>\n<p>T\u00fcrk vatanda\u015fl\u0131\u011f\u0131na ge\u00e7enlerden vatanda\u015fl\u0131\u011fa ge\u00e7ti\u011fi tarih itibari ile 22 ya\u015f\u0131n\u0131 dolduranlar, geldikleri \u00fclkelerde askerlik hizmetini yerine getirdi\u011fini belge ile ispat etmeleri halinde T\u00fcrkiye\u2019de bulunan emsallerinin yapt\u0131\u011f\u0131 askerlik s\u00fcresinden fazla olmamas\u0131 \u015fart\u0131 ile bor\u00e7land\u0131rma talebinde bulunabileceklerdir.<\/p>\n<p>Askerlik bor\u00e7lanma talebinde bulunulmas\u0131 durumunda;<\/p>\n<p>a)\u00a0\u00a0\u00a0\u00a0\u00a0 Askerli\u011fini ER olarak yapanlar\u0131n bor\u00e7lanma talebini g\u00f6steren dilek\u00e7e<\/p>\n<p>b)\u00a0\u00a0\u00a0\u00a0\u00a0 Askerlik yapt\u0131\u011f\u0131 s\u00fcreyi g\u00f6steren belge<\/p>\n<p>c)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5510 say\u0131l\u0131 kanunun 4C ( EMEKL\u0130 SANDI\u011eI ) kapsam\u0131nda sigortal\u0131 olanlar i\u00e7in onayl\u0131 hizmet belgesi<\/p>\n<p>d)\u00a0\u00a0\u00a0\u00a0\u00a0 Askerlik hizmetini YEDEK SUBAY olarak yerine getirenler YEDEK SUBAY terhis belgesini kuruma dilek\u00e7e ekinde sunmalar\u0131 gerekmektedir.<\/p>\n<p>5510 sayl\u0131 kanunun 41.maddesinin 1. F\u0131kras\u0131 uyar\u0131nca;\u00a0 bor\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.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>( 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><\/p>\n<p>Buna g\u00f6re TEMMUZ \/ 31 ARALIK 2012 d\u00f6neminde\u00a0<strong>4A ( SSK ) ve 4B ( BA\u011eKUR )<\/strong>\u00a0kapsam\u0131nda olan ki\u015filerin Askerlik \u00a0bor\u00e7lanmas\u0131 talebinde bulunmalar\u0131nda \u00f6demesi gereken prim tutarlar\u0131 ;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong>a)<\/strong><strong>ALT SINIR: 2012 y\u0131l\u0131n\u0131n ikinci yar\u0131s\u0131 i\u00e7in ( 01 TEMMUZ \/ 31 ARALIK 2012 d\u00f6nemi )<\/strong><\/p>\n<p>Beyan edilen asgari kazan\u00e7 \u00fczerinden;<\/p>\n<p>940,50 TL * %32\u00a0\u00a0\u00a0 =\u00a0\u00a0\u00a0 300,96 TL ( AYLIK )<\/p>\n<p>300,96 TL * 18 AY = 5.417,28 TL ( 18 AYLIK S\u00dcRE )<\/p>\n<p>&nbsp;<\/p>\n<p><strong>b)<\/strong><strong>\u00a0\u00dcST SINIR: 2012 y\u0131l\u0131n\u0131n ikinci yar\u0131s\u0131 i\u00e7in ( 01 TEMMUZ \/ 31 ARALIK 2012 d\u00f6nemi )<\/strong><\/p>\n<p>Beyan edilen azami kazan\u00e7 \u00fczerinden;<\/p>\n<p>6.113,40 TL * %32\u00a0\u00a0\u00a0 =\u00a0\u00a0\u00a0 1.956,30 TL ( AYLIK )<\/p>\n<p>1.956,30 TL * 15 AY\u00a0 =\u00a0 29.344,50 TL ( 18 AYLIK S\u00dcRE ) \u015feklinde olacakt\u0131r.<\/p>\n<p>Yukar\u0131da ki hesaplamalara g\u00f6re talepte bulunan 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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>5510 say\u0131l\u0131 kanunun 41. Maddesinin ( b ) bendi kapsam\u0131nda bulunan; muvazzaf ve ihtiyat askerlikte er ve yedek subay okulunda \u00f6\u011frenci olarak ge\u00e7en s\u00fcrelerin bor\u00e7land\u0131r\u0131lmas\u0131 imkan\u0131 bulunmaktad\u0131r. Eski ad\u0131 ile BA\u011eKUR yeni ad\u0131 ile 4b kapsam\u0131nda sigortal\u0131 olanlar\u0131n 41. Maddeye&#038;hellip<\/p>\n","protected":false},"author":1,"featured_media":29,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-104","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\/104","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=104"}],"version-history":[{"count":0,"href":"http:\/\/eylulmuhasebe.com\/index.php?rest_route=\/wp\/v2\/posts\/104\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/eylulmuhasebe.com\/index.php?rest_route=\/wp\/v2\/media\/29"}],"wp:attachment":[{"href":"http:\/\/eylulmuhasebe.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/eylulmuhasebe.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=104"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/eylulmuhasebe.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}