Publication: Sosyal sigortalarda prim
Abstract
Prim, mesleki ve sosyal risklere karşı, kolektif bir güvence düzeninden herhangi bir birimde yararlanan, sosyal sigorta dallarının özelliklerine göre çalışan ile çalıştırılanların ve devletin ya da bunlardan sadece ikisinin, sigortalının kazancının belirli bir kısmı olarak düzenin parasal ihtiyaçlara katılma payıdır. Çoğu yabancı ülkede olduğu gibi ülkemizde de SSK’nın temel finansman kaynağı, işçi ve işverenlerden alınan primlerdir. Bu çalışma ile prim, prim matrahı ve primde tahakkuk ve tahsil aşamaları anlatılmaya çalışılmıştır. Sosyal sigorta priminin matrahı, sigortalının aylık brüt ücreti ile işçiye ikramiye vb. yapılan ödemelerin sigorta primine esas alt ve üst sınırları arasında kalan tutarları toplamından oluşmaktadır. Prim tahakkuku ve tahsili, genel anlamıyla, primlerin Kuruma ödenebilir safhaya gelmesinden sonra işverenin primleri ertesi ayın sonuna kadar ödemesiyle gerçekleşmektedir. Ödeme, kurum veznesine ya da bankalara nakit, çek, posta çeki ile ödenebilmektedir. Zamanaşımı, Kanunla belirtilen koşullar altında belirli bir sürenin geçmesi üzerine bir hak kazanma veya bir yükümlülükten kurtulmayı ifade eder. Yapılan takip sonucunda tahsilinin imkânsız olduğu anlaşılan Kurum alacaklarının Kurum yönetim kurulu kararıyla tahsil zamanaşımı belirtilmeksizin terkin olunabileceği hükme bağlanmıştır.
Premium is a contribution given according to the wage level, by the employer, employee and government sides or two of these sides who are somehow benefiting from the collective security system with a view to meet the financial needs of the system to avoid the occupational and social risks.Similar to many countries, the basic financial resource of our social security organization, namely SIO, is the premiums taken from the employers and employees. With this study, it is seeked to explain the premium, the amount from which premium calculated and the stages of the assessment and the collection of the premiums.The amount from which premium calculated consists of the total amount of the worker’s monthly wage and some payments given such as bonus, etc. There are minimum and maximum levels of the amount from which premium calculated.The assessment and the collection of the premiums function as employers pay the premiums until the end of the next month after the month in which working is realized.The premiums can be paid to the treasury of the Institution or to the banks in cash or by cheque.Prescription expresses either the salvation from a duty or getting a new right with a certain time passed foreseen in the Law. It is stated that the debts which become impossible to collect could be deleted without waiting for the prescription, with a decision taken by the Institution Executive Committee.
Premium is a contribution given according to the wage level, by the employer, employee and government sides or two of these sides who are somehow benefiting from the collective security system with a view to meet the financial needs of the system to avoid the occupational and social risks.Similar to many countries, the basic financial resource of our social security organization, namely SIO, is the premiums taken from the employers and employees. With this study, it is seeked to explain the premium, the amount from which premium calculated and the stages of the assessment and the collection of the premiums.The amount from which premium calculated consists of the total amount of the worker’s monthly wage and some payments given such as bonus, etc. There are minimum and maximum levels of the amount from which premium calculated.The assessment and the collection of the premiums function as employers pay the premiums until the end of the next month after the month in which working is realized.The premiums can be paid to the treasury of the Institution or to the banks in cash or by cheque.Prescription expresses either the salvation from a duty or getting a new right with a certain time passed foreseen in the Law. It is stated that the debts which become impossible to collect could be deleted without waiting for the prescription, with a decision taken by the Institution Executive Committee.