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SGK İl Müdürü Fuat Tekin , 17 Kasım 2020 tarihinde Resmi Gazetede yayımlanarak yürürlüğe giren 7256 sayılı kanun ile SGK borç larının yeniden yapılandırıldığını, yapılandırma kapsamına hangi borçların girdiğini, başvuru süresinin ve ödeme şekillerinin nasıl yapılacağı konusunda açıklamalarda bulundu.
Tekin, yapılandırma kapsamında, "2020/Ağustos ayı ve öncesi dönemlere ait, kesinleşmiş; sigorta primleri, genel sağlık sigortası primleri, işsizlik sigorta primleri, 31.12.2020'den önce kesinleşen idari para cezaları, iş kazası, meslek hastalığı veya malullük sonucunda doğan rücu alacakları, yersiz ödenen gelir ve aylıklardan doğan alacaklar, Bağ-Kur sigortalılarının daha önce durdurulan hizmet sürelerinin ihyası halinde doğan alacaklar, isteğe bağlı ve topluluk sigortası primleri, kanunun yayımı tarihinden önce asılları ödenmiş alacakların; henüz ödenmemiş fer'ileri, 5510/Ek-5, Ek-6 ncı maddeleri ile 2925 sayılı Kanun kapsamındaki sigortalılıklardan doğan primler, 6183/48. madde kaps amında taksitlendirilen alacaklar yapılandırma kapsamına alındı" dedi.
Başvuruların nasıl yapılacağı ile ilgili ise Tekin, "İşverenlerce, e-sigorta kanalıyla, şahsen veya posta yoluyla ilgili SGİM / SGM ''ye, 4/b (Bağ-Kur) sigortalıları tarafından, e-devlet üzerinden, şahsen veya posta yoluyla herhangi bir SGİM / SGM'ye, primlerini kendi ödeyenlerce, e-devlet üzerinden, şahsen veya posta yoluyla dosyalarının olduğu yerdeki SGİM / SGM'ye, kamu idarelerinin (4/c) borç ları için, e-sigorta kanalıyla, elden veya posta yoluyla Sigorta Primleri Genel Müdürlüğü Primler Daire Başkanlığı'na, kamu idarelerinin idari para cezaları için ise, e-sigorta kanalıyla veya elden ya da posta yoluyla işyerinin bağlı bulunduğu SGİM / SGM'ye, 31.12.2020 tarihine kadar başvuru yapılabilecektir. 4/b (Bağ-Kur) sigortalıları, ihya borçları için sigorta dosyalarının olduğu yerdeki SGİM / SGM'ye 31.01.2021 tarihine kadar başvuru yapabileceklerdir. GSS prim borçlarının yapılandırılması için başvuru şartı aranmaz.
Yapılandırma Kanununa göre süresinde ödenen alacaklara, Kanunun yayımlanma tarihinden sonra gecikme cezası ve gecikme zam mı uygulanmayacaktır. Yapılandırmadan yararlanmak için herhangi bir teminat istenmeyecektir. Yapılandırmadan önce tatbik edilen hacizler, yapılacak ödemeler nispetinde kaldırılacaktır. Yapılandırılan borç lardan dolayı icra takibi ve haciz işlemleri yapılmayacaktır. Yapılandırmada ilk iki taksitin süresinde ve tam olarak ödenmesi halinde borcu yoktur yazısı alınabilecektir. Belediyeler ve bunlara bağlı müstakil bütçeli ve kamu tüzel kişiliğini haiz kuruluşlarca yapılandırılan borçlar aylık dönemler halinde azami 120 eşit taksitte ödenebilecektir.
İl özel idareleri ve spor kulüplerince yapılandırılan borç lar ikişer aylık dönemler halinde azam i 36 eşit taksitte ödenebilecektir. Yapılandırma devam ettiği sürece yapılandırma taksitlerinin ve yapılandırma dışındaki borçların süresinde ödenmesi kaydıyla sigorta primi teşvik uygulamalarından yararlanılacaktır. Borcunu yapılandıranlar, ilk taksiti ödemeleri ve cari dönemde 60 günden fazla borçlarının olmaması şartı ile kendileri ve bakmakla yükümlü oldukları kişiler sağlık hizmetlerinden yararlanabilecektir. Borçlarının peşin veya taksitle tamamının ödenmesi kaydıyla ilişiksizlik belgesi/teminat iadesi yazısı verilecektir. Borç teminat karşılığı yapılandırılırsa, yapılandırılmış olan borçların ödenmesi beklenilmeden ilişiksizlik belgesi/teminat iade yazısı verilebilecektir. Yapılandırma taksitlerinden ilk iki taksitin süresinde ödenmemesi, ilk iki taksit süresinde ve tam olarak ödenmekle birlikte, bir takvim yılı içerisinde ikiden fazla taksitin ödenmemesi veya eksik ödenmesi durumunda yapılandırma bozulacaktır. Taksitli ödemelerde (taksitin %10'unu geçmemek üzere) 10 TL'ye kadar eksik ödemeler yapılandırmayı bozmayacaktır. Yapılandırmanın bozulması halinde, borçlular ödedikleri taksit tutarı kadar yapılandırma hükümlerinden yararlanabileceklerdir.
Prim aslının ve prim aslına uygulanan Yİ-ÜFE 'nin %10'nun, en son 01.03.2021 tarihine kadar veya geç ödeme zam mıyla birlikte 31.03.2021 tarihinde peşin ödenmesi halinde Yİ-ÜFE tutarının %90'ı silinecektir. İlk taksitin süresinde ve tam ödenmesi şartıyla kalan prim aslının ve prim aslına uygulanan Yİ-ÜFE'nin %50'sinin 30.04.2021 tarihine kadar tamamının ödenmesi halinde, Yİ-ÜFE tutarının %50'si silinecektir. Taksitli ödemeyi tercih edenler ikişer aylık dönemlerde 6,9,12 ve 18 eşit taksitle ödeme yapabileceklerdir. Tercih edilen taksit sayısına göre güncellenecek tutar aşağıdaki katsayılara göre belirlenecektir.