Publication: Hizmet tespit davalarında prime esas kazancın tespiti
Abstract
Sosyal güvenlik hakkı, vazgeçilemez ve devredilmez nitelikte, Anayasa ile güvence altına alınmış sosyal ve ekonomik haklardan birisidir. Benimsenen primli ya da primsiz sistem dahilinde, çalışanlar sosyal güvenlik hakkından yararlanmaktadırlar. Ülkemizde sosyal güvenlik sisteminin finansmanında aktif sigortalılardan sağlanan primler kullanılmakta ve tüm sigortalıların ödemelerinin bu primler ile karşılanması şeklinde uygulanmaktadır. Bu doğrultuda primlerin doğru ve eksiksiz tahsili, sosyal güvenliğin gelir-gider dengesi yönünden de önem arz etmektedir. Sosyal güvenlik hakkının sigortalıya tanımış olduğu haklardan birisi, çalışmalarının eksik bildirilmesi veya hiç bildirilmemiş olması halinde, bu durumu yargı kararıyla tespit ettirebilmesidir. Keza sigortalının prime esas kazancı ve prim ödeme gün sayısının gerçeğe aykırı bildirilmiş olması, sigortalıya ya da hak sahiplerine verilecek ödenekler ile bağlanacak gelirler ve aylıklar bakımından hak kaybına neden olabilecektir. Hizmet akdine tabi çalışan sigortalılar, fiilen çalışmaya başladıkları tarihten itibaren, sigorta hak ve yükümlülüklerinden yararlanabilmektedirler. Bu kişileri çalıştıran işverenler, kanunda belirtilen şekil ve sürelerde, bu kişileri Sosyal Güvenlik Kurumu’na bildirmekle yükümlüdür. Kuruma bildirilen sigortalılar için, prime esas kazançları göz önünde bulundurularak, sigortalı payı ve işveren payları hesaplanmakta ve prim olarak SGK’na ödenmektedir. Ancak işverenlerin, daha az prim ve vergi ödemek amacıyla, çalıştırdıkları kişileri Kuruma hiç bildirmemeleri ya da eksik bildirmeleri sonucunda, sigorta primine esas kazanç ve prim ödeme gün sayıları gerçek durumu yansıtmayacağından, ödenek, gelir ve aylıkların hesabı ile bunlara hak kazanma şartlarında, sigortalı veya hak sahipleri aleyhine sonuçlar meydana getirecektir. Hizmet tespit davası, sigortalılara geçmiş dönemlere ait çalışmalarının tespitini yargı kararı ile tespit ettirme imkanı tanımaktadır. İşbu çalışmamızda hizmet tespit davası genel hatları, bu davanın koşulları, davanın tarafları, davada kullanılabilecek deliller ile tespiti istenen dönemdeki gerçek ücretin prime esas kazanca esas alınması hususlarına Yargıtay kararları ışığında değinilerek çalışma neticelendirilmiştir.
The right to social security is one of the inalienable and inalienable social and economic rights guaranteed by the Constitution. Employees benefit from social security under the adopted system, whether with or without premiums. In our country, the social security system is financed by premiums collected from active insured individuals, and these premiums cover the payments of all insured individuals. Therefore, accurate and complete collection of premiums is crucial for the balance between income and expenditure in social security. One of the rights granted to insured individuals under social security is the right to have their work reported incompletely or not at all determined by a court order. Similarly, misreporting the insured's premium-based earnings and the number of premium payment days may result in the loss of any benefits or income to be paid to the insured or their beneficiaries. Insured employees subject to a contract of employment are entitled to their insurance rights and obligations from the date they begin actual employment. Employers who employ these individuals are obligated to report their employment to the Social Security Institution (SGK) in the manner and within the timeframes specified by law. For insured individuals reported to the SSI, the insured share and employer share are calculated based on their premium-based earnings and paid to the SSI as premiums. However, employers, in order to reduce premium and tax payments, may not report their employees to the SSI at all, or may report them incompletely. This will result in unfavorable outcomes for the insured or their beneficiaries, as the earnings and premium payment days for insurance premiums may not reflect the true situation. This will lead to adverse consequences for the insured and their beneficiaries regarding the calculation of allowances, income, and salaries, as well as the eligibility requirements. Service determination lawsuits allow insured individuals to have their past employment determined by a court decision. In this study, the general outlines of the service determination case, the conditions of this case, the parties to the case, the evidence that can be used in the case and the issues of taking the actual wage in the period to be determined as the basis for the premium-based earnings are discussed in the light of the Supreme Court decisions and the study is concluded.
The right to social security is one of the inalienable and inalienable social and economic rights guaranteed by the Constitution. Employees benefit from social security under the adopted system, whether with or without premiums. In our country, the social security system is financed by premiums collected from active insured individuals, and these premiums cover the payments of all insured individuals. Therefore, accurate and complete collection of premiums is crucial for the balance between income and expenditure in social security. One of the rights granted to insured individuals under social security is the right to have their work reported incompletely or not at all determined by a court order. Similarly, misreporting the insured's premium-based earnings and the number of premium payment days may result in the loss of any benefits or income to be paid to the insured or their beneficiaries. Insured employees subject to a contract of employment are entitled to their insurance rights and obligations from the date they begin actual employment. Employers who employ these individuals are obligated to report their employment to the Social Security Institution (SGK) in the manner and within the timeframes specified by law. For insured individuals reported to the SSI, the insured share and employer share are calculated based on their premium-based earnings and paid to the SSI as premiums. However, employers, in order to reduce premium and tax payments, may not report their employees to the SSI at all, or may report them incompletely. This will result in unfavorable outcomes for the insured or their beneficiaries, as the earnings and premium payment days for insurance premiums may not reflect the true situation. This will lead to adverse consequences for the insured and their beneficiaries regarding the calculation of allowances, income, and salaries, as well as the eligibility requirements. Service determination lawsuits allow insured individuals to have their past employment determined by a court decision. In this study, the general outlines of the service determination case, the conditions of this case, the parties to the case, the evidence that can be used in the case and the issues of taking the actual wage in the period to be determined as the basis for the premium-based earnings are discussed in the light of the Supreme Court decisions and the study is concluded.