Devrimci \u0130\u015f\u00e7i Sendikalar\u0131 Konfederasyonu Ara\u015ft\u0131rma Enstit\u00fcs\u00fc (D\u0130SK-AR), zorunlu Bireysel Emeklilik Sistemi (BES) ile ilgili kapsaml\u0131 bir rapor haz\u0131rlad\u0131. Bu raporun \u00f6nemli b\u00f6l\u00fcmleri de, ge\u00e7en hafta gazetemiz Birg\u00fcn\u2019de \u00fc\u00e7 g\u00fcn s\u00fcreyle yay\u0131nland\u0131.<\/p>\n
Zorunlu BES\u2019te \u00e7al\u0131\u015fanlar\u0131 ilgilendiren \u00f6nemli bir sorun da, \u201c\u0130\u015fveren, i\u015f\u00e7i ve memurdan kesti\u011fi paray\u0131 sigorta \u015firketine yat\u0131rmazsa ne olur?\u201d konusudur. Bilindi\u011fi gibi 1 Ocak 2017 tarihinden itibaren her ay \u00e7al\u0131\u015fan\u0131n br\u00fct \u00fccretinden y\u00fczde 3\u2019l\u00fck bir BES kesintisi yap\u0131lacak.<\/p>\n
Bu sorun, D\u0130SK-AR\u2019\u0131n raporunda \u015f\u00f6yle s\u00f6z konusu ediliyor:<\/p>\n
\u201cBES i\u00e7in i\u015fveren katk\u0131s\u0131 ve devlet g\u00fcvencesi s\u00f6z konusu de\u011fil\u2026Fonlar\u0131n katk\u0131lar\u0131n\u0131n de\u011ferlendirildi\u011fi \u015firketlerin iflas\u0131 durumunda da ya\u015fanacak kay\u0131plar i\u00e7in bir garanti yoktur\u2026Dahas\u0131 i\u015fverenlerin \u00e7al\u0131\u015fanlardan kestikleri BES primlerini ilgili \u015firketlere yat\u0131rmamas\u0131 da ihtimal dahilindedir. Sigorta primi ve vergi y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmeyen i\u015fverenlerin BES primi yat\u0131rmalar\u0131n\u0131 beklemek safl\u0131k olur.\u201d<\/p>\n
Bunun \u00f6tesinde konuyla ilgili bir ba\u015fka bilgi bulunmuyor. Zorunlu BES ile ilgili 6740 say\u0131l\u0131 yasada ise, i\u015fverenin bu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yerine getirmemesi halinde 100 TL\u2019lik bir idari para cezas\u0131 ile sorumlu oldu\u011fu belirtiliyor.<\/p>\n
Yasa maddesinin ilgili b\u00f6l\u00fcm\u00fc aynen \u015f\u00f6yle:<\/p>\n
\u201c\u0130\u015fverenler bu madde kapsam\u0131ndaki y\u00fck\u00fcml\u00fcl\u00fckler bak\u0131m\u0131ndan \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 taraf\u0131ndan denetlenir. \u0130\u015fverenin bu madde kapsam\u0131ndaki y\u00fck\u00fcml\u00fcl\u00fcklere ve bu madde uyar\u0131nca konulan d\u00fczenlemelere uymamas\u0131 halinde her bir ihlal i\u00e7in \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131nda 100 T\u00fcrk liras\u0131 idari para cezas\u0131 uygulan\u0131r.\u201d<\/p>\n
Yine yasan\u0131n bir ba\u015fka yerinde de, \u00e7al\u0131\u015fandan kesilen prim miktar\u0131n\u0131n zaman\u0131nda sigorta \u015firketine aktar\u0131lmamas\u0131 veya ge\u00e7 aktar\u0131lmas\u0131 halinde belli bir<\/p>\n
faiz hesab\u0131na g\u00f6re \u00e7al\u0131\u015fan\u0131n birikimindeki parasal kay\u0131ptan i\u015fverenin sorumlu oldu\u011fu ifade ediliyor.<\/p>\n
Sonu\u00e7 itibariyle i\u015fveren, \u00e7al\u0131\u015fan\u0131n kesintisini sigorta \u015firketine yat\u0131rmazsa her bir ihlal i\u00e7in 100 TL\u2019lik bir idari para cezas\u0131 ile y\u00fck\u00fcml\u00fc bulunuyor.<\/p>\n
Peki SGK\u2019da (Sosyal G\u00fcvenlik Kurumu), yani kamusal sigorta hizmetindeki durum nedir? \u0130\u015fveren sigorta primini yat\u0131rmazsa ne olur? 5510 say\u0131l\u0131 yasan\u0131n 88. Maddesi, s\u00fcresi i\u00e7inde \u00f6denmeyen primlerle ilgili olarak 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131ndaki Kanuna at\u0131f yap\u0131yor. Buna g\u00f6re i\u015fveren, ayl\u0131k y\u00fczde 3\u2019l\u00fck gecikme faizinin yan\u0131 s\u0131ra hazine bonolar\u0131na uygulanan birle\u015fik faiz oran\u0131nda da bir gecikme faizi \u00f6demesinden sorumlu bulunuyor.<\/p>\n
Ku\u015fkusuz bu i\u015fin parasal k\u0131sm\u0131, esas \u00f6nemli olan i\u015fveren o s\u00fcreye ili\u015fkin sigorta primini yat\u0131rmam\u0131\u015f olsa bile bu sigortal\u0131l\u0131k hizmeti SGK taraf\u0131ndan kabul ediliyor.<\/p>\n
Nitekim Prof. Dr. Can Tuncay ile Prof. Dr. \u00d6mer Ekmek\u00e7i\u2019nin \u201cSosyal G\u00fcvenlik Hukuku Dersleri\u201d isimli kitab\u0131nda da aynen \u015f\u00f6yle deniliyor:<\/p>\n
\u201cE\u011fer i\u015fveren sigortal\u0131 i\u015fe giri\u015f bildirgesi vermi\u015f, yani sigortal\u0131n\u0131n kuruma (SGK\u2019ya) kayd\u0131 yap\u0131lm\u0131\u015fsa ve fakat primleri yat\u0131r\u0131lmam\u0131\u015fsa, sigortal\u0131n\u0131n primi yat\u0131r\u0131lmayan s\u00fcreler i\u00e7in tespit davas\u0131 a\u00e7mas\u0131na gerek yoktur. \u00c7\u00fcnk\u00fc bildirilen sigortal\u0131n\u0131n priminin yat\u0131r\u0131l\u0131p yat\u0131r\u0131lmad\u0131\u011f\u0131n\u0131, bunun gibi ayl\u0131k prim ve hizmet belgelerinin verilip verilmedi\u011fini izleme y\u00fck\u00fcm\u00fc kuruma aittir. Yarg\u0131tay\u2019\u0131n yerle\u015fik kararlar\u0131 da bu yoldad\u0131r\u201d.<\/p>\n
G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi devlet, sigorta primi yat\u0131r\u0131lmayan \u00e7al\u0131\u015fan\u0131n sigortal\u0131k s\u00fcresini say\u0131yor, kabul ediyor, hesab\u0131 da i\u015fverenden soruyor. Zorunlu BES\u2019te ise, sadece i\u015fvereni 100 TL\u2019lik bir para cezas\u0131yla sorumlu tutuyor, \u00f6denmemi\u015f primlere ait b\u00f6l\u00fcmden kendisinin (devletin) herhangi bir sorumlulu\u011fu bulunmuyor. \u0130\u015fveren de \u00e7al\u0131\u015fan\u0131n paras\u0131n\u0131 i\u00e7 etmekle kal\u0131yor, kalacak!<\/p>\n","protected":false},"excerpt":{"rendered":"Devrimci \u0130\u015f\u00e7i Sendikalar\u0131 Konfederasyonu Ara\u015ft\u0131rma Enstit\u00fcs\u00fc (D\u0130SK-AR), zorunlu Bireysel Emeklilik Sistemi (BES)…\n","protected":false},"author":2,"featured_media":40571,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[4689],"tags":[3214,3288,3289],"class_list":{"0":"post-22847","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-secki","8":"tag-bes","9":"tag-biraysel-emeklilik-sistemi","10":"tag-bireysel-emeklilik-sistemi"},"acf":[],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/eonmeet.com\/pol\/wp-json\/wp\/v2\/posts\/22847","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eonmeet.com\/pol\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eonmeet.com\/pol\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eonmeet.com\/pol\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/eonmeet.com\/pol\/wp-json\/wp\/v2\/comments?post=22847"}],"version-history":[{"count":0,"href":"https:\/\/eonmeet.com\/pol\/wp-json\/wp\/v2\/posts\/22847\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eonmeet.com\/pol\/wp-json\/wp\/v2\/media\/40571"}],"wp:attachment":[{"href":"https:\/\/eonmeet.com\/pol\/wp-json\/wp\/v2\/media?parent=22847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eonmeet.com\/pol\/wp-json\/wp\/v2\/categories?post=22847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eonmeet.com\/pol\/wp-json\/wp\/v2\/tags?post=22847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}