Sosyal Güvenlik Kurumu Prim ve İdari Para Cezası Borçlarının Hakedişlerden Mahsubu, Ödenmesi ve İlişiksizlik Belgesinin Aranması Hakkında Yönetmeliğin 5. maddesine göre idareler, ihale yolu ile yaptırdıkları her türlü işleri üstlenenleri, bunların tebligat adreslerini, sözleşmenin imzalanma tarihini ve sözleşmeye göre işe başlama tarihini sözleşmenin imzalandığı tarihi takip eden 15 gün içinde SGK’ye ilgili ünitesine bildirmek zorundadır. Burada dikkat edilmesi gereken nokta SGK’ye bildirimin işe başlandığı tarihte değil, sözleşmenin imzalanmasına müteakip 15 gün içinde yapılması gerektiğidir. Bu kapsamda özel imalat süreci gerektiren mal alımları, hizmet alımları ve yapım işlerinin bildirilmesi gerekir. Buna karşılık, piyasadan hazır hâlde alınıp satılan mal alımlarının bildirilmesi gerekli değildir.

SGK’nin ilgili ünitesi, bu bildirimin kayıtlarına intikal tarihini takip eden 15 gün içinde işyeri sicil numarasını ve işyerine ilişkin gerekli diğer bilgileri ihaleyi yapan idareye bildirir. İdare, bu bilgiler ile kendi kayıtlarındaki bilgilerin örtüşmemesi hâlinde durumu, bilginin kendisine ulaştığı tarihten itibaren 15 gün içinde üniteye bildirir.

İdarelerin SGK’ye bildirimlerinde taahhütlü, iadeli taahhütlü veya APS yolu ile gönderilerde, söz konusu belgelerin postaya verildiği tarih; adi posta yoluyla yapılan gönderilerde ise, SGK kayıtlarına intikal tarihi, SGK’ye bildirilen tarih olarak kabul edilir.

İdarelerin, ihale suretiyle yaptırdıkları işleri üstlenenleri, bunların adreslerini, sözleşmenin imzalanma tarihini ve sözleşmeye göre işe başlama tarihini, SGK’ye bildirmemeleri veya sözleşmenin imzalandığı tarihi takip eden 15 günlük süre geçirildikten sonra bildirmeleri hâlinde, 5510 sayılı Kanun’un 102. maddesinin (g) bendi uyarınca, haklarında, 15. günün son gününde geçerli olan ve 16 yaşından büyük işçiler için belirlenmiş olan aylık asgari ücret tutarında idari para cezası uygulanır.[1]

Diğer taraftan, doğrudan temin bir ihale yöntemi olmadığından doğrudan temin yoluyla yaptırılan işlerin SGK’ye bildirilmesine gerek yoktur.

[1] Sosyal Güvenlik Kurumu Başkanlığı Sosyal Sigortalar Genel Müdürlüğü Prim Tahsilat Daire Başkanlığı’nın 2008-88 no’lu Genelgesi.

33 YORUMLAR

  1. Good day!

    Although hard alcohol like vodka, whisky, gin and tequila can increase belly fat…

    Prominent scientists from Greece have found that one of the following red wines actually increases fat-burning when you drink it a certain way.

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  4. Does your salad contain this vegetable?

    New research out of the University of Verona, Italy found an ingredient called lectin found inside this so-called “healthy” vegetable will poke holes in your gut, the lining of your intestine…

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  8. 1 John 2:18

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    This is not the fault of cryptocurrencies, rather that people still have very minimal information about these things, and many take advantage of that.

    BE CAREFUL if You encounter these things:
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  11. This new antifungal ritual is absolutely insane:

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    [Link deleted]

    With this one odd trick, which involves no smelly apple cider vinegar or useless tea tree oil…

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  12. Did you know our ancestors enjoyed normal pressure?

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  16. 2.4 trillion dollars…

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    In 2023 this staggering amount of money flowed into Big Tech companies developing Artificial intelligence…

    Such an enormous pile of cash can make corporations ignore warnings

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    And hide from the public the truth about what may be the most dangerous technology since the atomic bomb…

    If you’ve ever had a bad feeling about artificial intelligence,

    Perhaps it is God’s way of warning you that

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    See here: [Link deleted]

    Blinded by the trillion-dollar profits,

    Big Tech has no idea of what it has unleashed upon the world.

    And they may have already lost control of their own creation

    This short documentary exposes 5 shocking facts misguided tech gurus are desperately trying to hide…

    Therefore, it could be scrubbed off the internet at any moment.

    Click here to watch it right now: [Link deleted]

  17. Hey,

    You’re probably already aware that going to the gym is a must if you want to have strong, healthy muscles.

    But did you know that you almost NEVER get to exercise one of the most important muscles in your entire body?

    The smooth muscles in your penis need to be strengthened and toned periodically in order to guarantee rock-hard erections on command.

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    [Link deleted]

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    A new medical breakthrough is taking the field of male health by storm:

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  18. URGENT HEALTH UPDATE:

    No antifungal drug, cream or expensive surgery can do what this $3 natural method does…

    Even top doctors say “IT’S BETTER THAN ANYTHING ELSE!”…

    Check now: [Link deleted]

    As it’s not just one of those temporary solutions that won’t clear your nails even after months of trying…

    This actually targets the most dangerous type of nail fungus at its source…

    Which is deeply hidden inside your socks and shoes, causing your nails to ALWAYS get infected (no matter how hard you try to clean them!).

    Scientists say that this new method is faster, cheaper and more effective than anything else on the market!

    You can wipe off almost 98% of the fungal infections in a matter of days…

    Completely restore your nails 3x faster, eliminate nasty feet odor…

    And easily bulletproof against fungal infection for years, if not decades…

    Click here to see how to protect your nails and eliminate fungal infections starting today!

    [Link deleted]

  19. Many say this is impossible, but it’s NOT!

    Thanks to a recent discovery, anyone can now wipe off nail fungus 3X faster, even while sleeping!

    But how?

    A study published by the British Medical Journal, reveals that people who added just 2 drops of this newly discovered spice mix, cleared their brown or yellow nails in a matter of days…

    With NO pills or toxic drugs…

    With ZERO scrubbing or smelly ACV solutions…

    And with ABSOLUTELY NO painful surgery!

    Check here: [Link deleted]

    The best thing?

    It’s completely natural and you can do it safely from the comfort of your home starting tonight!

    Click here to see the simple spice mix which wipes off fungus 3X faster, in a matter of days:

    [Link deleted]

  20. Tired of foot fungus? Don’t let this unpleasant and embarrassing condition go unnoticed.

    Ignoring it could lead to long-term damage, even amputation.

    Dr. Richard Gannon has created a simple secret fungus killer that only takes as little as 30 seconds to 5-minute daily.

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    Click Here to Watch Dr. Gannon’s Secret Fungus Killer and use his secret tactic:

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  21. Discover the Simple Ingredient That Improves Teeth & Gum Health.

    Doctors are amazed as individuals report improved oral hygiene within days of using this surprising ingredient used by the Ancient Romans in Pompei for perfect teeth.

    > Watch this video and learn about this simple ingredient that restores your teeth: [Link deleted]

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  23. This new antifungal ritual is absolutely insane:

    1. Gently wash your feet with warm water…

    2. Then SLOWLY DRIP THESE 2 COMMON SPICES ON YOUR NAILS.

    [Link deleted]

    With this one odd trick, which involves no smelly apple cider vinegar or useless tea tree oil…

    You’ll be able to quickly clear more than 70% of the fungus infection in a matter of days…

    And finally make your nails strong and your feet healthy for years to come.

    It sounds weird, but thousands of men and women with severe fungus infections “IT WORKS WONDERS!”

    It has an astonishing 98% success rate…

    It’s 6X more powerful than any laser surgery…

    And 7X more effective than any anti-fungal gel, supplement or pill currently on the market!

    If you really want to get back your healthy nails starting today, you MUST see this now:

    ==> Simple “NAIL SPICE” Ritual Clears Fungus 3X Faster: [Link deleted]

  24. If you’re dealing with bleeding gums, tooth decay and sewage breath…

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  25. Do you touch your gums like this with your tongue?

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    Recent studies have shown that people who touch their gums with their tongue this way have 90% more rotten teeth compared to those who don’t.

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    [Link deleted]

  26. We all know we shouldn’t drink too much…

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  28. URGENT HEALTH UPDATE:

    No antifungal drug, cream or expensive surgery can do what this $3 natural method does…

    Even top doctors say “IT’S BETTER THAN ANYTHING ELSE!”…

    See now: [Link deleted]

    As it’s not just one of those temporary solutions that won’t clear your nails even after months of trying…

    This actually targets the most dangerous type of nail fungus at its source…

    Which is deeply hidden inside your socks and shoes, causing your nails to ALWAYS get infected (no matter how hard you try to clean them!).

    Scientists say that this new method is faster, cheaper and more effective than anything else on the market!

    You can wipe off almost 98% of the fungal infections in a matter of days…

    Completely restore your nails 3x faster, eliminate nasty feet odor…

    And easily bulletproof against fungal infection for years, if not decades…

    Click here to see how to protect your nails and eliminate fungal infections starting today!

    [Link deleted]

  29. Hope this finds you wel,

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  32. Wait!

    Before your next meal do this simple 10-second ritual to put an end to your blood sugar swings and reverse scary diabetes complications…

    The secret has been hiding in the diets of African desert tribes. We only know about it now because of the work of one renegade Canadian research doctor.

    Here it is: [Link deleted]

    => 10-second pre-meal ritual to fix your blood sugar and end diabetes complications

    Cindy fixed her blood sugar swings and lost 43lbs with this ritual…

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    [Link deleted]

    PS. This blood sugar trick was previously known ONLY to personal clients of the renegade doctor in Canada who stumbled on the 10-second pre-meal ritual in his research lab…

  33. What if you could do one quick daily ritual to fortify your memory and make your thinking sharp as a tack? And what if it took just 7 seconds a day, and worked even for folks in their 80s and 90s?

    [Link deleted]

    Would you try it for yourself? Of course right…

    Especially since it’s backed by solid science from Harvard and MIT. Science showing the true source of sharp memory and clear thinking is hundreds of millions of little-known “power cells” in your brain.

    And the best part…it doesn’t matter how old you are when you start.

    => 7-Sec daily ritual for razor sharp memory (start today): [Link deleted]

    Let me know how this works for you, ok…

CEVAP VER

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