{"id":3310,"date":"2026-07-31T06:41:19","date_gmt":"2026-07-31T06:41:19","guid":{"rendered":"https:\/\/bimanset.com\/?p=3310"},"modified":"2026-07-31T06:46:26","modified_gmt":"2026-07-31T06:46:26","slug":"sosyal-sigorta-ve-sosyal-guvenlik-prim-borclarina-yeni-yapilandirma-kararnamesi","status":"publish","type":"post","link":"https:\/\/bimanset.com\/?p=3310","title":{"rendered":"2010-2026 d\u00f6nemine ait sosyal sigorta prim bor\u00e7lar\u0131 i\u00e7in yap\u0131land\u0131rma imkan\u0131"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Bakanlar Kurulu, d\u00fcn ak\u015fam yay\u0131nlanan Resmi Gazete i\u00e7erisinde, K\u0131br\u0131s T\u00fcrk Sosyal Sigortalar Yasas\u0131 ile Sosyal G\u00fcvenlik Yasas\u0131 kapsam\u0131nda sigortal\u0131 olanlar\u0131n 1 Ocak 2010-30 Haziran 2026 d\u00f6nemine ait gecikmi\u015f prim bor\u00e7lar\u0131 ve gecikme zamlar\u0131n\u0131n \u00f6denmesine ili\u015fkin iki ayr\u0131 yasa g\u00fcc\u00fcnde kararname yay\u0131mlad\u0131.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kararnamelerin genel gerek\u00e7esinde, \u00fclkede ya\u015fanan y\u00fcksek enflasyon nedeniyle ekonominin olumsuz etkilendi\u011fi, halen faaliyette bulunan i\u015fletmelerin \u00f6deme g\u00fc\u00e7l\u00fc\u011f\u00fc i\u00e7ine girdi\u011fi belirtilerek, 1 Ocak 2010-30 Haziran 2026 tarihleri aras\u0131nda prim borcu bulunan i\u015fyerlerinin gecikme zamlar\u0131nda indirim yap\u0131lmas\u0131n\u0131n ama\u00e7land\u0131\u011f\u0131 ifade edildi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>BA\u015eVURULAR 15 EYL\u00dcL&#8217;E KADAR YAPILACAK<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kararnamelere g\u00f6re, d\u00fczenlemenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce s\u00f6z konusu d\u00f6nemlere ait prim ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131 \u00f6deyemeyen i\u015fverenlerin, 15 Eyl\u00fcl 2026 tarihine kadar Sosyal Sigortalar Dairesi&#8217;ne ba\u015fvuruda bulunmalar\u0131 gerekiyor. Daire, yap\u0131lan ba\u015fvuruyu en ge\u00e7 bir ay i\u00e7erisinde de\u011ferlendirerek sonucu gerek\u00e7eli ve yaz\u0131l\u0131 \u015fekilde ba\u015fvuru sahibine bildirecek.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ba\u015fvurusu uygun bulunan i\u015fverenler, prim bor\u00e7lar\u0131n\u0131 farkl\u0131 \u00f6deme planlar\u0131ndan birini se\u00e7erek yap\u0131land\u0131rabilecek.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PE\u015e\u0130N \u00d6DEMEDE GEC\u0130KME ZAMMININ Y\u00dcZDE 90&#8217;I S\u0130L\u0130NECEK<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pe\u015fin \u00f6deme se\u00e7ene\u011fini tercih edenler, 1 Ocak 2010-30 Haziran 2026 d\u00f6nemine ait prim bor\u00e7lar\u0131n\u0131n tamam\u0131n\u0131 ve \u00f6deme tarihine kadar tahakkuk eden toplam gecikme zamm\u0131n\u0131n y\u00fczde 10&#8217;unu 23 Ekim 2026 tarihine kadar tek seferde \u00f6demeleri halinde prim bor\u00e7lar\u0131 ile gecikme zamlar\u0131n\u0131n tamam\u0131n\u0131 \u00f6demi\u015f say\u0131lacak.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pe\u015fin \u00f6deme yerine taksitli \u00f6deme plan\u0131n\u0131 tercih edenler ise prim bor\u00e7lar\u0131n\u0131n y\u00fczde 25&#8217;ini, y\u00fczde 50&#8217;sini veya y\u00fczde 65&#8217;ini belirlenen oranlarda \u00f6deyerek, bu tutarlara ili\u015fkin gecikme zamlar\u0131nda s\u0131ras\u0131yla y\u00fczde 90, y\u00fczde 65 ve y\u00fczde 40 oran\u0131nda indirimden yararlanabilecek. Bu \u00f6demelerin de 23 Ekim 2026 tarihine kadar yap\u0131lmas\u0131 halinde kalan gecikme zamlar\u0131 dondurulacak.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>36 AYA KADAR TAKS\u0130T \u0130MK\u00c2NI<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130lk \u00f6deme \u015fartlar\u0131n\u0131 yerine getiren i\u015fverenler, kalan prim bor\u00e7lar\u0131 ile dondurulan gecikme zamlar\u0131n\u0131 takip eden ay ba\u015f\u0131ndan itibaren en fazla 36 ay taksitle \u00f6deyebilecek. Ancak ard\u0131\u015f\u0131k \u00fc\u00e7 taksidin \u00f6denmemesi halinde yap\u0131land\u0131rma hakk\u0131 sona erecek ve kalan bor\u00e7, ilgili yasalar uyar\u0131nca prim borcu olarak tahsil edilecek.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kararnamelere g\u00f6re, hizmet veya \u00e7\u0131rakl\u0131k akdiyle \u00e7al\u0131\u015fanlar, adlar\u0131na i\u015fverenleri taraf\u0131ndan \u00f6denmesi gereken prim ve gecikme zamm\u0131 bor\u00e7lar\u0131 i\u00e7in bu d\u00fczenlemeden yararlanmak \u00fczere ba\u015fvuruda bulunamayacak.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>YARARLANMA \u015eARTLARI BEL\u0130RLEND\u0130<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yap\u0131land\u0131rmadan yararlanabilmek i\u00e7in i\u015fverenlerin, i\u015fyeri sicili baz\u0131nda kendileri ve \u00e7al\u0131\u015fanlar\u0131na ait 31 Aral\u0131k 2009 tarihine kadar olu\u015fmu\u015f t\u00fcm prim bor\u00e7lar\u0131n\u0131 tamamen \u00f6demeleri ve 1 Ocak 2010 sonras\u0131ndaki bor\u00e7lar\u0131n\u0131 kararname h\u00fck\u00fcmlerine g\u00f6re yap\u0131land\u0131rmalar\u0131 \u015fart ko\u015fuldu. Her i\u015fyeri i\u00e7in de\u011ferlendirme ayr\u0131 ayr\u0131 yap\u0131lacak.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Daha \u00f6nce y\u00fcr\u00fcrl\u00fc\u011fe giren yap\u0131land\u0131rma d\u00fczenlemelerinden yararlanarak \u00f6deme plan\u0131na uyan i\u015fverenler ise yaln\u0131zca kararnamelerde belirtilen sonraki d\u00f6nemlere ait prim ve gecikme zamm\u0131 bor\u00e7lar\u0131 i\u00e7in yeni d\u00fczenlemeden faydalanabilecek.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ayr\u0131ca hakk\u0131nda hukuk davas\u0131 a\u00e7\u0131lan i\u015fverenlerin, bu d\u00fczenlemeden yararlanabilmeleri i\u00e7in davalara ili\u015fkin yarg\u0131lama giderlerini \u00f6demeleri gerekecek.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kararnamelerin y\u00fcr\u00fct\u00fclmesi \u00e7al\u0131\u015fma i\u015fleriyle g\u00f6revli bakanl\u0131k taraf\u0131ndan sa\u011flanacak. D\u00fczenlemeler, Resmi Gazete&#8217;de yay\u0131mland\u0131klar\u0131 tarihte y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bakanlar Kurulu, d\u00fcn ak\u015fam yay\u0131nlanan Resmi Gazete i\u00e7erisinde, K\u0131br\u0131s T\u00fcrk Sosyal Sigortalar Yasas\u0131 ile Sosyal G\u00fcvenlik Yasas\u0131 kapsam\u0131nda sigortal\u0131 olanlar\u0131n 1 Ocak 2010-30 Haziran 2026 d\u00f6nemine ait gecikmi\u015f prim bor\u00e7lar\u0131 ve gecikme zamlar\u0131n\u0131n \u00f6denmesine ili\u015fkin iki ayr\u0131 yasa g\u00fcc\u00fcnde kararname yay\u0131mlad\u0131. Kararnamelerin genel gerek\u00e7esinde, \u00fclkede ya\u015fanan y\u00fcksek enflasyon nedeniyle ekonominin olumsuz etkilendi\u011fi, halen faaliyette bulunan<\/p>\n","protected":false},"author":1,"featured_media":1954,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[1273,1272],"class_list":["post-3310","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kibris","tag-kibris-turk-sosyal-sigortalar-yasasi-ile-sosyal-guvenlik-yasasi","tag-sosyal-sigorta-ve-sosyal-guvenlik-prim-borclari"],"acf":[],"_links":{"self":[{"href":"https:\/\/bimanset.com\/index.php?rest_route=\/wp\/v2\/posts\/3310","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bimanset.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bimanset.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bimanset.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bimanset.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3310"}],"version-history":[{"count":3,"href":"https:\/\/bimanset.com\/index.php?rest_route=\/wp\/v2\/posts\/3310\/revisions"}],"predecessor-version":[{"id":3313,"href":"https:\/\/bimanset.com\/index.php?rest_route=\/wp\/v2\/posts\/3310\/revisions\/3313"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bimanset.com\/index.php?rest_route=\/wp\/v2\/media\/1954"}],"wp:attachment":[{"href":"https:\/\/bimanset.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bimanset.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bimanset.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}