{"id":991167,"date":"2022-09-26T00:00:00","date_gmt":"2022-09-25T21:00:00","guid":{"rendered":"https:\/\/cukurpartners.com\/kesinlesmis-ise-iade-karari-sonrasinda-isverenin-sgk-yukumlulukleri\/"},"modified":"2022-09-26T00:00:00","modified_gmt":"2022-09-25T21:00:00","slug":"kesinlesmis-ise-iade-karari-sonrasinda-isverenin-sgk-yukumlulukleri","status":"publish","type":"post","link":"https:\/\/cukurpartners.com\/tr\/kesinlesmis-ise-iade-karari-sonrasinda-isverenin-sgk-yukumlulukleri\/","title":{"rendered":"KES\u0130NLE\u015eM\u0130\u015e \u0130\u015eE \u0130ADE KARARI SONRASINDA \u0130\u015eVEREN\u0130N SGK Y\u00dcK\u00dcML\u00dcL\u00dcKLER\u0130"},"content":{"rendered":"
A. Genel \u00c7er\u00e7eve<\/b><\/p>\n

\u0130\u015fe iade kavram\u0131 \u00fclkemiz a\u00e7\u0131s\u0131ndan \u0130\u015f Hukukunun ve \u00e7al\u0131\u015fma hayat\u0131n\u0131n en \u00f6nemli konular\u0131ndan biridir. Amac\u0131 i\u015f akdi feshinin sonu\u00e7lar\u0131n\u0131 i\u015f\u00e7i bak\u0131m\u0131ndan hafifletmek olan i\u015fe iade kurumu, esas\u0131nda i\u015f akdinin zay\u0131f taraf\u0131 olan i\u015f\u00e7iyi korumaya hizmet etmektedir. Dolay\u0131s\u0131yla i\u015fverenin fesih hakk\u0131 s\u0131n\u0131rland\u0131r\u0131lmaktad\u0131r. Fakat bir i\u015f\u00e7i taraf\u0131ndan i\u015fe iade talebinde bulmak i\u00e7in o i\u015f\u00e7inin i\u015f g\u00fcvencesi kapsam\u0131nda yer almas\u0131 gerekmektedir. Bu nedenle \u0130\u015f Kanunu\u2019nun 18. Maddesi ve devam\u0131nda d\u00fczenlenmi\u015f i\u015f g\u00fcvencesi \u015fartlar\u0131n\u0131n yerine getirilmesi gerekmektedir. Bu \u015fartlar; i\u015fyerinde 30 ve daha fazla i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131, i\u015f\u00e7inin en az 6 ayl\u0131k k\u0131deminin bulunmas\u0131, \u0130\u015fveren vekili olunmamas\u0131, i\u015f s\u00f6zle\u015fmesinin belirsiz s\u00fcreli olmas\u0131, i\u015fveren taraf\u0131ndan feshedilmesi ve i\u015f\u00e7inin \u0130\u015f Kanunu ve Bas\u0131n \u0130\u015f Kanunu kapsam\u0131nda olmas\u0131d\u0131r. Bu \u015fartlar\u0131n sa\u011flanmas\u0131 halinde i\u015f akdi feshedilen bir i\u015f\u00e7i i\u015fe iade talebi ile birlikte i\u015fverenine kar\u015f\u0131 dava a\u00e7ma imk\u00e2n\u0131na sahip olacakt\u0131r.<\/span><\/p>\n

B. \u0130\u015fe \u0130ade Davas\u0131 ve Sonu\u00e7lar\u0131\u00a0<\/b><\/p>\n

\u0130\u015fe iade davas\u0131, i\u015fveren taraf\u0131ndan i\u015f s\u00f6zle\u015fmesi feshedilen i\u015f\u00e7i taraf\u0131ndan ge\u00e7erli bir fesih nedeni olmad\u0131\u011f\u0131n\u0131n iddia edilmesi neticesinde, tekrar i\u015fe iadesi i\u00e7in ba\u015fvurdu\u011fu bir yoldur. \u0130\u015fe iade davas\u0131 iki tarafl\u0131 bir etkiye sahip olup bu davan\u0131n hem i\u015f\u00e7i hem de i\u015fveren a\u00e7\u0131s\u0131ndan sonu\u00e7lar\u0131 bulunmaktad\u0131r.\u00a0<\/span><\/p>\n

\u00d6ncelikle i\u015fe iade davas\u0131 ile yap\u0131lacak yarg\u0131lama neticesinde, i\u015f\u00e7inin i\u015f akdinin hakl\u0131 nedenle feshedildi\u011fi sonucuna var\u0131labilir. Bu durumda i\u015f\u00e7inin i\u015fe iade talebi reddedilecek olup i\u015fverenin i\u015fe ba\u015flatma zorunlulu\u011fu veya bo\u015fta ge\u00e7en s\u00fcre \u00fccreti \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ve ayr\u0131ca k\u0131dem ve\/veya ihbar tazminat\u0131 \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc s\u00f6z konusu olmayacakt\u0131r. Bir di\u011fer durum ise, i\u015f\u00e7inin i\u015f akdinin ge\u00e7erli fesih oldu\u011fu sonucuna var\u0131lmas\u0131d\u0131r. Bu durumda ise yine i\u015fverenin i\u015fe ba\u015flatma zorunlulu\u011fu veya bo\u015fta ge\u00e7en s\u00fcre \u00fccreti \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc s\u00f6z konusu olmayacak, fakat i\u015fveren, bir y\u0131ldan fazla \u00e7al\u0131\u015fm\u0131\u015f olmas\u0131 ko\u015fuluyla i\u015f\u00e7iye k\u0131dem tazminat\u0131 ve\/veya bildirim s\u00fcresi verilmemi\u015f ise ayr\u0131ca ihbar tazminat\u0131 \u00f6demek zorunda olacakt\u0131r.\u00a0<\/span><\/p>\n

Mahkemece yap\u0131lacak yarg\u0131lama sonucunda i\u015f\u00e7inin i\u015f akdinin ge\u00e7ersiz nedenle feshedildi\u011fi sonucuna var\u0131lmas\u0131 halinde ise, i\u015f\u00e7inin i\u015fe iade talebi kabul edilecek olup karar\u0131n kesinle\u015fti\u011fi tarihe kadar bo\u015fta ge\u00e7en s\u00fcrenin en \u00e7ok d\u00f6rt aya kadar olan \u00fccret ve di\u011fer haklar\u0131n\u0131n \u00f6denmesine, i\u015fverence i\u015f\u00e7inin i\u015fe ba\u015flat\u0131lmamas\u0131 halinde i\u015f g\u00fcvencesi tazminat\u0131 \u00f6denmesine karar verilecektir. Ayr\u0131ca i\u015f akdinin feshinde i\u015f\u00e7iye ihbar ve\/veya k\u0131dem tazminat\u0131 \u00f6denmi\u015fse, i\u015f\u00e7inin i\u015fe ba\u015flat\u0131lmas\u0131 halinde bu alacak kalemlerinin bo\u015fta ge\u00e7en s\u00fcre \u00fccretinden mahsubuna da mahkeme taraf\u0131ndan karar verilebilecektir.<\/span><\/p>\n

C. \u0130\u015fe \u0130ade Karar\u0131n\u0131n Kesinle\u015fmesi ve \u0130\u015fverenin SGK Y\u00fck\u00fcml\u00fcl\u00fckleri<\/b><\/p>\n

\u0130\u015fe iade davas\u0131 kapsam\u0131nda yap\u0131lan yarg\u0131lama sonucunda verilen karar\u0131n kesinle\u015fmesi ile, i\u015f\u00e7i ve i\u015fverenin birbirlerine kar\u015f\u0131 iki tarafl\u0131 hak ve y\u00fck\u00fcml\u00fcl\u00fcklerinin ortaya \u00e7\u0131kt\u0131\u011f\u0131ndan bahsetmi\u015ftik. Karar\u0131n kesinle\u015fmesi ile birlikte sadece i\u015f\u00e7i ve i\u015fverenin birbirlerine kar\u015f\u0131 bu hak ve y\u00fck\u00fcml\u00fcl\u00fckleri ortaya \u00e7\u0131kmamakta ayr\u0131ca i\u015fverenin Sosyal G\u00fcvenlik Kuruma kar\u015f\u0131 da birtak\u0131m y\u00fck\u00fcml\u00fcl\u00fckleri ortaya \u00e7\u0131kmaktad\u0131r.\u00a0<\/span><\/p>\n

\u0130\u015f\u00e7inin i\u015fe iadesi talebinin Mahkemece kabul edilmemesi halinde, \u0130\u015fveren taraf\u0131ndan e\u011fer i\u015f\u00e7i hakk\u0131nda i\u015f akdinin feshedildi\u011fi d\u00f6nemde SGK\u2019ya kar\u015f\u0131 i\u015ften \u00e7\u0131k\u0131\u015f bildirimi gibi y\u00fck\u00fcml\u00fcl\u00fckler yerine getirilmi\u015f ise, karar\u0131n kesinle\u015fmesi itibari ile tekrardan bir y\u00fck\u00fcml\u00fcl\u00fck ortaya \u00e7\u0131kmamaktad\u0131r.\u00a0<\/span><\/p>\n

E\u011fer i\u015f\u00e7inin i\u015fe iade talebi Mahkemece kabul edilmi\u015f ve i\u015fveren taraf\u0131ndan i\u015f\u00e7i i\u015fe ba\u015flat\u0131lm\u0131\u015fsa, ivedilikle i\u015f\u00e7i hakk\u0131nda \u00f6ncesinde i\u015ften \u00e7\u0131k\u0131\u015f bildirimi yap\u0131lm\u0131\u015f ise, i\u015fe giri\u015f bildirimi ger\u00e7ekle\u015ftirilmesi gerekmektedir. Akabinde i\u015fe ba\u015flat\u0131lan i\u015f\u00e7inin \u00fccret ve di\u011fer haklar\u0131n\u0131n tahakkuku yap\u0131l\u0131rken, sigorta primi, i\u015fsizlik sigortas\u0131 primi, gelir vergisi ve damga vergisi kesilerek, vergiler vergi dairesine, sigorta primleri ise SGK\u2019ya \u00f6denmesi gerekmektedir. Yine i\u015f\u00e7inin bo\u015fta ge\u00e7en d\u00f6rt ayl\u0131k s\u00fcresi toplam hizmet s\u00fcresine eklenmesi gereken bir s\u00fcre oldu\u011fundan, bu s\u00fcrenin sigorta priminin ve i\u015fsizlik sigortas\u0131 priminin de tahakkuk ettirilerek i\u015fveren taraf\u0131ndan SGK\u2019ya bildirilmesi ve primlerin SGK\u2019ya \u00f6denmesi gerekmektedir.\u00a0<\/span><\/p>\n

\u0130\u015fverenin yasal s\u00fcresi i\u00e7erisinde bu konuda bildirimde bulunmamas\u0131 ve primleri \u00f6dememesi i\u015fvereni SGK\u2019ya kar\u015f\u0131 sorumlu duruma getirecek olup bu i\u015flemleri ger\u00e7ekle\u015ftirmeyen i\u015fverenlere idari para cezas\u0131 uygulanabilecektir.<\/span><\/p>\n

Sosyal Sigorta \u0130\u015flemleri Y\u00f6netmeli\u011finde, i\u015fe iade davalar\u0131n\u0131n sonucunda i\u015fe ba\u015flat\u0131lan veya ba\u015flat\u0131lmayan i\u015f\u00e7ilerin primleri ile ilgili belgelerin verilme s\u00fcresi ile \u00f6deme s\u00fcresi konusunda d\u00fczenlemeler mevcuttur. \u0130\u015f mahkemelerince verilen kararlar uyar\u0131nca, g\u00f6revine iadesine karar verilen sigortal\u0131 personelin kesinle\u015fen mahkeme karar\u0131n\u0131n tebli\u011finden itibaren on i\u015f g\u00fcn\u00fc i\u00e7inde i\u015fe ba\u015flamak i\u00e7in i\u015fverene ba\u015fvuruda bulunmas\u0131 ve i\u015fverenin usul\u00fcne uygun i\u015fe ba\u015flatmas\u0131 halinde, d\u00f6rt ayl\u0131k s\u00fcreye ili\u015fkin ayl\u0131k prim ve hizmet belgelerinin verilme s\u00fcresi, i\u015fverenin davet yaz\u0131s\u0131n\u0131n sigortal\u0131ya tebli\u011f edildi\u011fi tarihi izleyen ay\u0131n 26\u2019s\u0131nda sona erecektir. \u0130\u015fverenin i\u015f\u00e7iyi i\u015fe ba\u015flatmamas\u0131 halinde ise s\u00fcre, sigortal\u0131 personelin i\u015fe ba\u015flamak i\u00e7in i\u015fverene yapt\u0131\u011f\u0131 ba\u015fvurusuna ili\u015fkin tebligat\u0131n al\u0131nd\u0131\u011f\u0131 tarihin i\u00e7inde bulundu\u011fu ay\u0131 takip eden ay\u0131n 26\u2019s\u0131nda sona erecektir. Primlerin \u00f6denme s\u00fcresi ise, i\u015fverenin davet yaz\u0131s\u0131n\u0131n sigortal\u0131ya tebli\u011f edildi\u011fi tarihi izleyen ay\u0131n sonunda sona erecektir.<\/span><\/p>\n

D. Sonu\u00e7<\/b><\/p>\n

Netice itibariyle i\u015fe iade karar\u0131n\u0131n kesinle\u015fmesi, hem i\u015f\u00e7i ile i\u015fveren aras\u0131ndaki ili\u015fkiden kaynaklanan hem de i\u015fverenin Sosyal G\u00fcvenlik Kurumu aras\u0131ndaki ili\u015fkiden kaynaklanan birtak\u0131m y\u00fck\u00fcml\u00fcl\u00fckleri de beraberinde getirmektedir. \u0130\u015f\u00e7inin, i\u015fe iade talebinin Mahkemece reddedilmesi halinde ve i\u015fveren taraf\u0131ndan usul\u00fcne uygun bir \u015fekilde i\u015ften \u00e7\u0131k\u0131\u015f i\u015flemlerinin yerine getirilmi\u015f olmas\u0131 kayd\u0131yla i\u015fveren taraf\u0131ndan bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn ortaya \u00e7\u0131kmayaca\u011f\u0131ndan bahsedilecekse de, i\u015f\u00e7inin i\u015fe iade talebinin Mahkemece kabul\u00fc halinde, SGK\u2019 na i\u015fe giri\u015f bildiriminin yap\u0131lmas\u0131, i\u015fe ba\u015flat\u0131lan i\u015f\u00e7inin \u00fccret ve di\u011fer haklar\u0131n\u0131n tahakkuku s\u0131ras\u0131nda ortaya \u00e7\u0131kan vergi ve primlerin \u00f6denmesi, sigorta primi ve i\u015fsizlik sigortas\u0131 priminin tahakkuk ettirilerek SGK\u2019ya bildirilmesi ve \u00f6denecek primlerin s\u00fcresi i\u00e7erisinde \u00f6denmesi gibi y\u00fck\u00fcml\u00fcl\u00fckler ortaya \u00e7\u0131kmaktad\u0131r. Bu y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmesi hem sosyal g\u00fcvenli\u011fin sa\u011flanmas\u0131 a\u00e7\u0131s\u0131ndan hem de ileride i\u015f\u00e7i, i\u015fveren ve SGK aras\u0131nda ortaya \u00e7\u0131kabilecek uyu\u015fmazl\u0131klar\u0131 \u00f6nlemek a\u00e7\u0131s\u0131ndan b\u00fcy\u00fck \u00f6nem ta\u015f\u0131maktad\u0131r.\u00a0 <\/span><\/p>\n

Harun Demir<\/b><\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

A. Genel \u00c7er\u00e7eve \u0130\u015fe iade kavram\u0131 \u00fclkemiz a\u00e7\u0131s\u0131ndan \u0130\u015f Hukukunun ve \u00e7al\u0131\u015fma hayat\u0131n\u0131n en \u00f6nemli konular\u0131ndan biridir. Amac\u0131 i\u015f akdi feshinin sonu\u00e7lar\u0131n\u0131 i\u015f\u00e7i bak\u0131m\u0131ndan hafifletmek olan i\u015fe iade kurumu, esas\u0131nda i\u015f akdinin zay\u0131f taraf\u0131 olan i\u015f\u00e7iyi korumaya hizmet etmektedir. Dolay\u0131s\u0131yla i\u015fverenin fesih hakk\u0131 s\u0131n\u0131rland\u0131r\u0131lmaktad\u0131r. Fakat bir i\u015f\u00e7i taraf\u0131ndan i\u015fe iade talebinde bulmak i\u00e7in o i\u015f\u00e7inin…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[334],"tags":[],"class_list":["post-991167","post","type-post","status-publish","format-standard","hentry","category-insan-kaynaklari-ve-is-hukuku"],"_links":{"self":[{"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/991167","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/comments?post=991167"}],"version-history":[{"count":0,"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/991167\/revisions"}],"wp:attachment":[{"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/media?parent=991167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/categories?post=991167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/tags?post=991167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}