{"id":8454,"date":"2026-04-21T06:44:06","date_gmt":"2026-04-21T06:44:06","guid":{"rendered":"http:\/\/www.makrodenetim.com.tr\/?p=8454"},"modified":"2026-04-21T06:44:06","modified_gmt":"2026-04-21T06:44:06","slug":"sosyal-sigorta-islemleri-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik","status":"publish","type":"post","link":"http:\/\/www.makrodenetim.com.tr\/?p=8454","title":{"rendered":"Sosyal Sigorta \u0130\u015flemleri Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/06\/sgk.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-330\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/06\/sgk.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>18 Nisan 2026 Tarihli Resmi Gazete Say&#305;: 33228 Sosyal G&#252;venlik Kurumundan: MADDE 1- 12\/5\/2010 tarihli ve 27579 say&#305;l&#305; Resm\u00ee Gazete\u2019de yay&#305;mlanan Sosya&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center\"><strong>Sosyal Sigorta &#304;&#351;lemleri Y&#246;netmeli&#287;inde De&#287;i&#351;iklik Yap&#305;lmas&#305;na Dair Y&#246;netmelik<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2026-04-18T00:04:03+03:00\">18 Nisan 2026 <\/time><\/div>\n<div class=\"entry-content\">\n<p>18 Nisan 2026 Tarihli Resmi Gazete<\/p>\n<p>Say&#305;: 33228<\/p>\n<p>Sosyal G&#252;venlik Kurumundan:<\/p>\n<p><strong>MADDE 1-<\/strong>\u00a012\/5\/2010 tarihli ve 27579 say&#305;l&#305; Resm\u00ee Gazete\u2019de yay&#305;mlanan\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2010\/05\/12\/sosyal-sigorta-islemleri-yonetmeligi\/\">Sosyal Sigorta &#304;&#351;lemleri Y&#246;netmeli&#287;inin<\/a><\/strong>\u00a097 nci maddesinin yedinci f&#305;kras&#305;n&#305;n (a) bendi a&#351;a&#287;&#305;daki &#351;ekilde de&#287;i&#351;tirilmi&#351; ve ayn&#305; f&#305;kraya a&#351;a&#287;&#305;daki c&#252;mleler eklenmi&#351;tir.<\/p>\n<p>\u201ca) Yemek bedelinin;<\/p>\n<p>1) Yemek hizmetinin i&#351;yerinde veya m&#252;&#351;temilat&#305;nda sa&#287;lanmas&#305; halinde tamam&#305;,<\/p>\n<p>2) Yemek hizmetinin (1) numaral&#305; alt bentte belirtilen durum d&#305;&#351;&#305;nda sa&#287;lanmas&#305; halinde, &#231;al&#305;&#351;&#305;lan g&#252;nlere ait bir g&#252;nl&#252;k yemek bedelinin 300 T&#252;rk liras&#305;na kadar k&#305;sm&#305;,\u201d<\/p>\n<p>\u201cBu f&#305;kran&#305;n (a) bendinin (2) numaral&#305; alt bendinde belirtilen tutar, her y&#305;l bir &#246;nceki y&#305;la ili&#351;kin olarak\u00a0<a href=\"https:\/\/www.alomaliye.com\/2015\/01\/02\/vergi-usul-kanunu-vuk-213-sayili-kanun\/\">213 Say&#305;l&#305; Vergi Usul Kanununun<\/a>\u00a0m&#252;kerrer 298 inci maddesinin (B) f&#305;kras&#305;na g&#246;re belirlenen yeniden de&#287;erleme oran&#305;nda artt&#305;r&#305;lmak suretiyle uygulan&#305;r. Bu &#351;ekilde hesaplanan tutar&#305;n %5\u2019ini a&#351;mayan kesirler dikkate al&#305;nmaz.\u201d<\/p>\n<p><strong>MADDE 2-<\/strong>\u00a0Bu Y&#246;netmelik 17\/4\/2026 tarihinden ge&#231;erli olmak &#252;zere yay&#305;m&#305; tarihinde y&#252;r&#252;rl&#252;&#287;e girer.<\/p>\n<p><strong>MADDE 3-<\/strong>\u00a0Bu Y&#246;netmelik h&#252;k&#252;mlerini Sosyal G&#252;venlik Kurumu Ba&#351;kan&#305; y&#252;r&#252;t&#252;r.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>18 Nisan 2026 Tarihli Resmi Gazete Say&#305;: 33228 Sosyal G&#252;venlik Kurumundan: MADDE 1- 12\/5\/2010 tarihli ve 27579 say&#305;l&#305; Resm\u00ee Gazete\u2019de yay&#305;mlanan Sosya&#8230; &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8454","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/8454","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8454"}],"version-history":[{"count":0,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/8454\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8454"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8454"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8454"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}