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.
Good day!
Although hard alcohol like vodka, whisky, gin and tequila can increase belly fat…
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1 John 2:18
“Children, it is the last hour, and as you have heard that Anti-Christ is coming, so now many Anti-Christs have come. Therefore we know that it is the last hour.”
There is no doubt that we’re in times of confusion and uncertainty. Many would even say the end times or as John calls it, “the last hour”.
Some bible scholars say that this verse references the rise of AI,
And Christians have been shocked by the woke anti-faith bias of Chat GPT
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AI’s influence is rapidly spreading around the world in disguise.
And most people are blissfully unaware.
Or perhaps already corrupted by its “touch.”
If you’ve ever had a bad feeling about artificial intelligence,
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Blinded by the trillion-dollar profits,
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Yoruma kapalı.