{"id":11063,"date":"2022-12-27T10:55:57","date_gmt":"2022-12-27T10:55:57","guid":{"rendered":"http:\/\/www.digitalenthr.com\/?p=11063"},"modified":"2022-12-27T10:55:58","modified_gmt":"2022-12-27T10:55:58","slug":"2023-yilinda-uygulanacak-sgk-parametreleri","status":"publish","type":"post","link":"http:\/\/www.digitalenthr.com\/?p=11063","title":{"rendered":"2023 Y\u0131l\u0131nda Uygulanacak SGK Parametreleri"},"content":{"rendered":"\n<p>2023 Y\u0131l\u0131nda Uygulanacak SGK Parametreleri<\/p>\n\n\n\n<p>01 Ocak 2023 tarihinden ge\u00e7erli olarak uygulanacak asgari \u00fccret br\u00fct 10.008 TL ve net 8.506,80 TL olarak a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>\u00dccret kazan\u00e7lar\u0131na y\u00f6nelik 2022 y\u0131l\u0131nda uygulanan vergi istisnas\u0131 uygulamas\u0131 2023 y\u0131l\u0131nda da devam edecektir.&nbsp;<\/p>\n\n\n\n<p>01 Ocak 2023 tarihinden ge\u00e7erli olacak bordro ve SGK parametreleri&nbsp;a\u015fa\u011f\u0131da belirtilmi\u015ftir:<\/p>\n\n\n\n<p><strong>Asgari \u00fccretin net hesab\u0131 ve i\u015fverene maliyeti<\/strong><\/p>\n\n\n\n<p>2023 Asgari \u00dccret Br\u00fct: &nbsp;&nbsp;&nbsp; : 10.008,00 TL<\/p>\n\n\n\n<p>SGK Primi %14&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; : 1.401,12 TL<\/p>\n\n\n\n<p>\u0130\u015fsizlik Sigorta Primi %1&nbsp;&nbsp;&nbsp; : 100,08 TL<\/p>\n\n\n\n<p>Kesintiler Toplam\u0131&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; : 1.501,20 TL<\/p>\n\n\n\n<p>2023 Asgari \u00dccret Net&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; : 8.506,80 TL<\/p>\n\n\n\n<p><strong>Asgari \u00dccretin \u0130\u015fveren Maliyeti<\/strong><\/p>\n\n\n\n<p>Asgari \u00dccret&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; : 10.008,00 TL&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<\/p>\n\n\n\n<p>SGK Primi %15.5 (\u0130\u015fveren Pay\u0131)&nbsp; : 1.551,24 TL<\/p>\n\n\n\n<p>\u0130\u015fveren \u0130\u015fsizlik Sigorta Primi %2* : 200,16 TL<\/p>\n\n\n\n<p>Toplam \u0130\u015fveren Maliyeti&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; : 11.759,40 TL<\/p>\n\n\n\n<p><strong>4\/B primleri<\/strong><\/p>\n\n\n\n<p>2023 Ba\u011fkur Primi 4b\u2019li Esnaf ayl\u0131k en d\u00fc\u015f\u00fck&nbsp;: 3452,76 TL<\/p>\n\n\n\n<p>5 puanl\u0131k indirim halinde&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; :&nbsp;2952,36 TL<\/p>\n\n\n\n<p>2023 En d\u00fc\u015f\u00fck \u0130ste\u011fe Ba\u011fl\u0131 primi&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; : 3202,56 TL<\/p>\n\n\n\n<p><strong>Sigorta Primine Esas Kazan\u00e7 \u2013 SPEK Alt ve \u00dcst S\u0131n\u0131rlar<\/strong><\/p>\n\n\n\n<p>G\u00fcnl\u00fck Asgari \u00dccret&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; : 333,6&nbsp;TL<\/p>\n\n\n\n<p>G\u00fcnl\u00fck Prime Esas Kazan\u00e7 Alt s\u0131n\u0131r\u0131&nbsp;&nbsp;&nbsp;&nbsp; : 333,6&nbsp;TL<\/p>\n\n\n\n<p>G\u00fcnl\u00fck prime Esas Kazan\u00e7 \u00dcst s\u0131n\u0131r\u0131&nbsp;&nbsp;&nbsp; : 2.502,00&nbsp;TL<\/p>\n\n\n\n<p>Ayl\u0131k Prime Esas Kazan\u00e7 Alt S\u0131n\u0131r\u0131&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; : 10.008&nbsp;TL<\/p>\n\n\n\n<p>Ayl\u0131k Prime Esas Kazan\u00e7 \u00dcst S\u0131n\u0131r\u0131&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; : 75.060,00&nbsp;TL<\/p>\n\n\n\n<p>\u00c7\u0131rak ve \u00d6\u011frencilerin Prime Esas Kazanc\u0131(ayl\u0131k) 5.004&nbsp;TL<\/p>\n\n\n\n<p>1 sigortal\u0131 i\u00e7in prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00fczerinden \u00f6denecek te\u015fviksiz toplam sigorta prim tutar\u0131 (i\u015fsizlik dahil) 3.753&nbsp;TL&nbsp;(10.008 x %37,5)<\/p>\n\n\n\n<p>Ek-9 Ev Hizmetlerinde 10 g\u00fcnden fazla \u00e7al\u0131\u015fanlar\u0131n \u00f6deyecekleri sigorta primi (G\u00fcnl\u00fck) 125,10&nbsp;TL&nbsp;(333,6 x %37,5)<\/p>\n\n\n\n<p>Ek-9 Ev Hizmetlerinde 10 g\u00fcnden fazla \u00e7al\u0131\u015fanlar\u0131n \u00f6deyecekleri sigorta primi (Ayl\u0131k) 3.753&nbsp;&nbsp;TL&nbsp;(10.008 x %37,5)<\/p>\n\n\n\n<p>Ek-9 Ayda 10 g\u00fcnden az \u00e7al\u0131\u015fanlar i\u00e7in (G\u00fcnl\u00fck) 6,67&nbsp;TL&nbsp;(333,6 x %2)<\/p>\n\n\n\n<p>Ek-5 sigortal\u0131lar\u0131n \u00f6deyecekleri sigorta primi 3.452,76&nbsp;TL&nbsp;(10.008 x %34,5)<\/p>\n\n\n\n<p>Ek-6 sigortal\u0131lar\u0131n \u00f6deyecekleri sigorta primi (\u0130\u015fsizlik primi hari\u00e7) 3.252,6&nbsp;TL&nbsp;(10.008 x %32,5)<\/p>\n\n\n\n<p>Ek-6 sigortal\u0131lar\u0131n \u00f6deyecekleri sigorta primi (\u0130\u015fsizlik primi dahil) 3.552,84&nbsp;TL&nbsp;(10.008 x %35,5)<\/p>\n\n\n\n<p>2925 say\u0131l\u0131 Kanuna tabi sigortalar\u0131n \u00f6deyecekleri prim tutar\u0131 1.626,3&nbsp;TL&nbsp;(333,6 x 15 x %32,5)<\/p>\n\n\n\n<p>Tar\u0131m Ba\u011f kur sigortal\u0131lar\u0131n \u00f6deyecekleri prim tutar\u0131 3.452,76&nbsp;TL&nbsp;(10.008 x %34,5)<\/p>\n\n\n\n<p><strong>GSS Primi 2023<\/strong>&nbsp;<\/p>\n\n\n\n<p>T\u00fcrk Vatanda\u015f\u0131&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; : 300,24 TL<\/p>\n\n\n\n<p>Yabanc\u0131lar&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; : 2401,92 TL<\/p>\n\n\n\n<p>Yabanc\u0131 \u00d6\u011frenciler : 400,32 TL<\/p>\n\n\n\n<p><strong>Bor\u00e7lanmalar<\/strong><\/p>\n\n\n\n<p>Hizmet bor\u00e7land\u0131r\u0131lmas\u0131na esas tutar (askerlik, do\u011fum bor\u00e7lanmas\u0131, staj bor\u00e7lanmas\u0131, avukatl\u0131k staj\u0131nda ge\u00e7en s\u00fcreler vs g\u00fcnl\u00fck); 106,75&nbsp;TL&nbsp;(333,6&nbsp;TL x %32)<\/p>\n\n\n\n<p>Yurtd\u0131\u015f\u0131nda ge\u00e7en s\u00fcrelerin bor\u00e7land\u0131r\u0131lmas\u0131na esas tutar (G\u00fcnl\u00fck); 150,12&nbsp;TL&nbsp;(333,6 TL x %45)<\/p>\n\n\n\n<p><strong>Ge\u00e7ici i\u015f g\u00f6remezlik \u00f6dene\u011fi (Alt S\u0131n\u0131r \u00fczerinden)<\/strong><\/p>\n\n\n\n<p>Yatarak Tedavilerde&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; : 166,80&nbsp;TL<\/p>\n\n\n\n<p>Ayaktan Tedavilerde&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; : 222,4&nbsp;TL<\/p>\n\n\n\n<p><strong>Primden \u0130stisna Tutarlar\u0131<\/strong><\/p>\n\n\n\n<p>Yemek paras\u0131 (% 23,65) G\u00fcnl\u00fck : 78,90&nbsp;TL<\/p>\n\n\n\n<p>\u00c7ocuk Paras\u0131 (%2) Ayl\u0131k&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; : 200,16&nbsp;TL<\/p>\n\n\n\n<p>Aile yard\u0131m\u0131 (% 10)Ayl\u0131k&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; : 1.000,8&nbsp;TL&nbsp;<\/p>\n\n\n\n<p><strong>\u0130\u015fsizlik \u00f6dene\u011fi miktar\u0131<\/strong><\/p>\n\n\n\n<p>\u0130\u015fsizlik \u00f6dene\u011fi, sigortal\u0131n\u0131n son d\u00f6rt ayl\u0131k prime esas kazan\u00e7lar\u0131 dikkate al\u0131narak hesaplanan g\u00fcnl\u00fck ortalama br\u00fct kazanc\u0131n\u0131n %40\u2019\u0131 olarak hesaplanmaktad\u0131r. \u0130\u015fsizlik \u00f6dene\u011fi miktar\u0131, ayl\u0131k asgari \u00fccretin br\u00fct tutar\u0131n\u0131n %80\u2019ini ge\u00e7ememektedir. \u0130\u015fsizlik \u00f6dene\u011finde damga vergisi (binde 7.59) hari\u00e7 herhangi bir vergi ve kesinti yap\u0131lmamaktad\u0131r. Bu durumda 2023 y\u0131l\u0131 i\u00e7in en d\u00fc\u015f\u00fck i\u015fsizlik maa\u015f\u0131 4003,2 TL, en y\u00fcksek 8.006,4 TL lira olacakt\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2023 Y\u0131l\u0131nda Uygulanacak SGK Parametreleri 01 Ocak 2023 tarihinden ge\u00e7erli olarak uygulanacak asgari \u00fccret br\u00fct 10.008 TL ve net 8.506,80<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[18,1],"tags":[],"_links":{"self":[{"href":"http:\/\/www.digitalenthr.com\/index.php?rest_route=\/wp\/v2\/posts\/11063"}],"collection":[{"href":"http:\/\/www.digitalenthr.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.digitalenthr.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.digitalenthr.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.digitalenthr.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11063"}],"version-history":[{"count":1,"href":"http:\/\/www.digitalenthr.com\/index.php?rest_route=\/wp\/v2\/posts\/11063\/revisions"}],"predecessor-version":[{"id":11064,"href":"http:\/\/www.digitalenthr.com\/index.php?rest_route=\/wp\/v2\/posts\/11063\/revisions\/11064"}],"wp:attachment":[{"href":"http:\/\/www.digitalenthr.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11063"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.digitalenthr.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11063"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.digitalenthr.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11063"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}