BANKALAR VE KAMU İDARELERİ TARAFINDAN YAPILACAK OLAN SİGORTALILIK KONTROLÜ İLE KURUM VE KURULUŞLARDAN ALINACAK BİLGİ VE BELGELERE DAİR TEBLİĞ
Yükleme tarihi: 10 Haziran 2014
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Özet
6/12/2013 tarihli ve 28843 sayılı Resmî Gazetede yayımlanan bu Tebliğ, 5510 sayılı Kanunun 8. maddesinin yedinci fıkrası ve 100. maddesi ile "Bankalar ve Kamu İdareleri Tarafından Yapılacak Olan Sigortalılık Kontrolü ile Kurum ve Kuruluşlardan Bilgi ve Belgelerin Alınmasına İlişkin Usul ve Esaslar Hakkında Yönetmelik"in 16. maddesine dayanılarak, 28/9/2008 tarihli iki eski tebliği (5510 md.8/7 ve md.100 uygulama tebliğleri) yürürlükten kaldırarak hazırlanmış olup bankalar, kamu idareleri ve diğer kurum/kuruluşların SGK'ya hangi bilgi ve belgeleri hangi usulle göndereceğini 38 maddede düzenler. Birinci Bölüm (Madde 1-3) amaç, dayanak ve tanımları (banka, diğer kuruluşlar, durum tespiti, elektronik ortam, işveren/işyeri, kamu idareleri, prime esas kazanç, sigorta primi, sigortalı) içerir. İkinci Bölüm (Madde 4-5), gelir/aylık ödeyen bankaların hareketsiz hesap bildirimi, maaş hareket/bakiye bilgisi, kanuni temsilci bilgisi, icra kesinti iadesi bilgisi, kimlik bilgisiyle hesap sorgusu, elektronik hacze ilişkin yükümlülüklerini düzenler. Üçüncü Bölüm (Madde 6-21), Adalet, Aile ve Sosyal Politikalar, Bilim Sanayi ve Teknoloji, Çalışma ve Sosyal Güvenlik (İŞKUR dahil), Çevre ve Şehircilik, Ekonomi, Gençlik ve Spor, Gıda Tarım ve Hayvancılık, Gümrük ve Ticaret, İçişleri (valilikler, belediyeler, il özel idareleri, muhtarlar, köy korucuları dahil), Kültür ve Turizm, Maliye, Milli Eğitim, Sağlık ve diğer bakanlıklar/kurumların, kendi mevzuatları (özel güvenlik, av bıçakları, TEKS sistemleri, işyeri açma ruhsatı, çiftçi kayıt sistemi, seyahat acenteleri, esnaf sicili, spor kulüpleri, MERSİS/HKS/ESBİS vb.) kapsamında tespit ettikleri çalışan/işveren kimlik, ücret ve işe başlama bilgilerini SGK'ya göndermesini tek tek düzenler. Dördüncü Bölüm (Madde 22-31), bağımsız spor federasyonları, banka sandıkları, Basın İlan Kurumu, Borsa İstanbul/MKK/Takasbank, Kamu İhale Kurumu, Esnaf ve Sanatkarlar Konfederasyonu, Seyahat Acenteleri Birliği, Türk Patent Enstitüsü, YÖK ve diğer kamu kurumlarının (personel servisi, inşaat ruhsatı, ihaleyle iş üstlenenler, terörle mücadele emsal aylık listesi, kıdem tazminatı süreleri) benzer bildirim yükümlülüklerini sayar. Beşinci Bölüm (Madde 32-35, Ortak Hükümler), bilgilerin gönderilme periyodunu (genel kural: verinin intikal ettiği ayı takip eden ay sonuna kadar; çiftçi kayıt sistemi, okul servisi/kantin sözleşmeleri, kamu personel servisi için özel süreler; kolluk/denetim tutanakları için bir ay; banka sigortalılık sorgulamaları için iki ay), gönderim şeklini (esas olarak elektronik ortam, mümkün değilse manuel, Ek-1 formu), bilgi/belge talebinin doğrudan/münferiden/protokolle yapılması usulünü ve Kanunun 102. maddesinin (g), (h), (i) bentlerine göre idari para cezası uygulanacağını düzenler. Altıncı Bölüm (Madde 36-38), eski tebliğlerin kaldırılmasını, önceki protokol/bilgilerin geçerliliğinin sürmesini, Tebliğin 1/8/2014 tarihinde yürürlüğe girdiğini ve SGK Başkanınca yürütüleceğini hükme bağlar. Kırktan fazla kurum/kuruluşun madde bazlı ayrıntılı yükümlülük listesi tek tek aktarılmamış, düzenlemenin genel yapısı ve temsili örnekleriyle özetlenmiştir.
Belge Metni
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