{"id":12721,"date":"2022-01-11T01:05:10","date_gmt":"2022-01-11T01:05:10","guid":{"rendered":"https:\/\/citil.av.tr\/?p=12721"},"modified":"2022-01-11T01:06:44","modified_gmt":"2022-01-11T01:06:44","slug":"ozel-ogretim-kurumlarinda-aile-yardimi-ve-cocuk-yardimi","status":"publish","type":"post","link":"https:\/\/citil.av.tr\/en\/ozel-ogretim-kurumlarinda-aile-yardimi-ve-cocuk-yardimi\/","title":{"rendered":"\u00d6zel \u00d6\u011fretim Kurumlar\u0131nda Aile Yard\u0131m\u0131 Ve \u00c7ocuk Yard\u0131m\u0131"},"content":{"rendered":"

Aile yard\u0131m\u0131 evli ve devlet ya da i\u015fveren b\u00fcnyesine \u00e7al\u0131\u015fan i\u015f\u00e7ilere verilen bir \u00f6denektir. Memur maa\u015flar\u0131 ve \u00f6zel sekt\u00f6r i\u00e7in asgari \u00fccretin y\u0131ll\u0131k olarak artmas\u0131yla beraber aile yard\u0131m rakamlar\u0131 da artar. Kamuda g\u00f6revli bulunanlar\u0131n e\u015f ve \u00e7ocuk yard\u0131m\u0131 maa\u015f\u0131n art\u0131\u015f\u0131 ile orant\u0131l\u0131 olarak g\u00fcncellenir.\u00a0<\/span><\/p>\n

Memurlar\u0131n, \u00e7al\u0131\u015fmayan ve sosyal g\u00fcvenlik kurumuna ba\u011fl\u0131 olmayan e\u015f ve \u00e7ocuklar\u0131ndan dolay\u0131 maa\u015flar\u0131na ilave ayl\u0131k aile yard\u0131m\u0131 \u00f6denir. Aile ve \u00e7ocuk yard\u0131mlar\u0131, gelir ve maa\u015f katsay\u0131s\u0131n\u0131n \u00e7arp\u0131m\u0131 ile hesaplan\u0131r.\u00a0<\/span><\/p>\n

\u00d6zel sekt\u00f6rde ise i\u015fveren \u00e7al\u0131\u015fanlar\u0131na \u201c\u00c7ocuk Zamm\u0131\/Yard\u0131m\u0131\u201d ve \u201cAile Zamm\u0131\/Yard\u0131m\u0131\u201d ad\u0131yla \u00f6demeler yapar.\u00a0<\/span><\/p>\n

\u00d6zel sekt\u00f6r a\u00e7\u0131s\u0131ndan gerek \u00e7ocuk yard\u0131m\u0131 gerekse aile yard\u0131m\u0131 zorunlu \u00f6demeler de\u011fildir. Aile ve \u00e7ocuk yard\u0131m\u0131 <\/b>tutarlar\u0131n\u0131n belirlenmesi i\u015fverenlerin inisiyatifiyle de\u011ferlendirilecek bir uygulamad\u0131r. Ancak i\u015f s\u00f6zle\u015fmesiyle h\u00fck\u00fcmlere ba\u011flanm\u0131\u015f anla\u015fmalar s\u00f6z konusu oldu\u011funda bu tutarlar SGK ve vergi matrah\u0131ndan istisna edilir.\u00a0<\/span><\/p>\n

5580 say\u0131l\u0131 \u00d6zel \u00d6\u011fretim Kurumlar\u0131 Kanunu\u2019nun 9.maddesinde \u00f6zl\u00fck haklar\u0131 ve sorumluluklar a\u00e7\u0131klanm\u0131\u015f olup, resmi okul \u00f6\u011fretmen ve personeline b\u00fct\u00e7e kanunlar\u0131yla sa\u011flanan haklara denk olarak sosyal yard\u0131m kapsam\u0131ndaki ek \u00f6demelerin \u00f6zel okullar taraf\u0131ndan da \u00f6denmesi yasal zorunluluktur. <\/b>\u00d6zel okullarda g\u00f6rev alan emekli \u00f6\u011fretmenlerinde zorunlu \u00f6deme yap\u0131lacaklar kapsam\u0131nda oldu\u011funu hat\u0131rlatmakta fayda g\u00f6r\u00fcyoruz.\u00a0<\/span><\/p>\n

Madde 9: \u00d6zl\u00fck haklar\u0131 ve sorumluluklar\u00a0<\/span><\/i><\/p>\n

\u201cSosyal yard\u0131m kapsam\u0131ndaki ek \u00f6demeler, <\/i>b\u00fct\u00e7e kanunlar\u0131yla resmi okul \u00f6\u011fretmen ve personeline sa\u011flanan haklara denk olarak <\/i><\/b>okul \u00f6\u011fretmenlerine ve personeline de <\/i>\u00f6denir<\/i><\/b>. Sosyal yard\u0131m kapsam\u0131ndaki <\/i>ek \u00f6demelerden gelir vergisi kesilmez <\/i>\u201c <\/b>h\u00fckm\u00fcne yer verilmi\u015ftir.\u00a0<\/span><\/p>\n

Sosyal yard\u0131m kapsam\u0131nda yap\u0131lan bu \u00f6demeler 657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanunu\u2019nun 187 – 213 maddeleri aras\u0131nda d\u00fczenlenmi\u015ftir.\u00a0<\/span><\/p>\n

25.08.2021 tarih 31579 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan Kamu G\u00f6revlilerinin Geneline Y\u00f6nelik Mali ve Sosyal Haklara \u0130li\u015fkin 2022 ve 2023 Y\u0131llar\u0131n\u0131 Kapsayan 6. D\u00f6nem Toplu S\u00f6zle\u015fme yay\u0131nlanm\u0131\u015ft\u0131r.\u00a0<\/span><\/p>\n

Toplu S\u00f6zle\u015fmenin 8. Maddesi uyar\u0131nca enflasyon fark\u0131n\u0131 yans\u0131tacak \u015fekilde yeniden belirlenen memur maa\u015f katsay\u0131lar\u0131, Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n 06.01.2022 \u201cMali ve Sosyal Haklar\u201d konulu, 27998389-010.06.02-854887 say\u0131l\u0131 Genelgesi ile duyurulmu\u015ftur.\u00a0<\/span><\/p>\n

Genelgeye g\u00f6re 01.01.2022 \u2013 30.06.2022 d\u00f6neminde ge\u00e7erli olmak \u00fczere, 657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanununun 154. Maddesi uyar\u0131nca ayl\u0131k g\u00f6sterge tablosunda yer alan rakamlar ile ek g\u00f6sterge rakamlar\u0131n\u0131n ayl\u0131k tutarlara \u00e7evrilmesinde uygulanacak ayl\u0131k katsay\u0131s\u0131 (0,229979) olarak uygulanacakt\u0131r.\u00a0<\/span><\/p>\n

5580 say\u0131l\u0131 \u00d6zel \u00d6\u011fretim Kurumlar\u0131 Kanununa g\u00f6re 2022 y\u0131l\u0131 Ocak – Haziran d\u00f6neminde \u00f6denmesi gereken, sosyal yard\u0131m niteli\u011findeki aile yard\u0131m\u0131, \u00e7ocuk yard\u0131m\u0131, a\u015fa\u011f\u0131da belirtilmi\u015ftir.<\/p>\n

A\u0130LE VE \u00c7OCUK YARDIMI (657 Say\u0131l\u0131 Kanunun 202.Maddesi gere\u011fi \u00f6deme yap\u0131l\u0131r)<\/p>\n

\"A\u0130LE<\/p>\n

\u00c7OCUK YARDIMI SGK MUAF\u0130YET\u0130\u00a0<\/span><\/b><\/h3>\n

5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununun 80.maddesinin b bendinde prime tabi olmayan kazan\u00e7lara ili\u015fkin d\u00fczenleme a\u015fa\u011f\u0131daki gibidir.\u00a0<\/span><\/p>\n

Madde 0080: Prime esas kazan\u00e7lar\u00a0<\/span><\/p>\n

b. Ayni yard\u0131mlar ve \u00f6l\u00fcm, do\u011fum ve evlenme yard\u0131mlar\u0131, g\u00f6rev yolluklar\u0131, seyyar g\u00f6rev tazminat\u0131, k\u0131dem tazminat\u0131, i\u015f sonu tazminat\u0131 veya k\u0131dem tazminat\u0131 mahiyetindeki toplu \u00f6deme, ke\u015fif \u00fccreti, ihbar ve kasa tazminatlar\u0131 ile Kurumca tutarlar\u0131 y\u0131llar itibar\u0131yla belirlenecek <\/b>yemek, \u00e7ocuk <\/b>ve aile zamlar\u0131<\/b>, i\u015fverenler taraf\u0131ndan sigortal\u0131lar i\u00e7in \u00f6zel sa\u011fl\u0131k sigortalar\u0131na ve bireysel emeklilik sistemine \u00f6denen ve ayl\u0131k toplam\u0131 asgari \u00fccretin % 30’unu ge\u00e7meyen \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi ve bireysel emeklilik katk\u0131 paylar\u0131 tutarlar\u0131, prime esas kazanca tabi tutulmaz.\u00a0<\/span><\/b><\/p>\n

\u00c7ocuk yard\u0131m\u0131nda s\u0131n\u0131r olmadan Devlet Memurlar\u0131 Kanuna g\u00f6re \u00f6deme yap\u0131labilir. Ancak 2 \u00c7ocuktan Fazlas\u0131na Yap\u0131lacak Yard\u0131mda, Sgk \u0130stisnas\u0131 En Fazla 2 \u00c7ocuk \u0130\u00e7in ygulanabilecektir.\u00d6rne\u011fin 3 \u00e7ocuk i\u00e7in \u00e7ocuk yard\u0131m\u0131 \u00f6denmesi s\u00f6z konusu iken SGK istisnas\u0131 sadece iki \u00e7ocuk i\u00e7in uygulanabilir.Sgk\u2019nun 5510 Say\u0131l\u0131 Kanunun 80. maddesinde kendisine verilen belirleme yetkisine dayan\u0131larak haz\u0131rlad\u0131\u011f\u0131 01.09.2012 Tarih 28398 Say\u0131l\u0131 RG yay\u0131nlanan \u0130\u015fveren Uygulama Tebli\u011finin 7.7.2 maddesinde a\u015fa\u011f\u0131daki \u015fekilde d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.\u00a0<\/span><\/p>\n

7.7.2- \u00c7ocuk Zamm\u0131 (Yard\u0131m\u0131):\u00a0<\/span><\/p>\n

Sigortal\u0131n\u0131n hizmet akdinin devam etmesi \u015fart\u0131yla ve fiilen \u00e7al\u0131\u015fmas\u0131n\u0131n olup olmad\u0131\u011f\u0131 \u00fczerinde durulmaks\u0131z\u0131n; sigortal\u0131 veya iste\u011fe ba\u011fl\u0131 sigortal\u0131 say\u0131lmayan;\u00a0<\/span><\/p>\n

    \n
  • Kendi sigortal\u0131l\u0131\u011f\u0131 nedeniyle gelir veya ayl\u0131k ba\u011flanmam\u0131\u015f olan \u00e7ocuklar\u0131ndan 18 ya\u015f\u0131n\u0131,\u00a0<\/span><\/li>\n
  • Lise ve dengi \u00f6\u011frenim veya 05.06.1986 tarihli ve 3308 say\u0131l\u0131 Mesleki E\u011fitimi Kanununda belirtilen aday \u00e7\u0131rak, \u00e7\u0131rak ya da i\u015fletmelerde mesleki e\u011fitim g\u00f6rmesi halinde 20 ya\u015f\u0131n\u0131,\u00a0<\/span><\/li>\n
  • Y\u00fcksek \u00f6\u011frenim g\u00f6rmesi halinde 25 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f ve evli olmayan \u00e7ocuklar\u0131,\u00a0<\/span><\/li>\n
  • Ya\u015f\u0131na bak\u0131lmaks\u0131z\u0131n Kanuna g\u00f6re malul oldu\u011fu tespit edilen evli olmayan \u00e7ocuklar\u0131ndan,\u00a0<\/span><\/li>\n<\/ul>\n

    en fazla iki \u00e7ocuk (iki \u00e7ocuk dahil) <\/b>i\u00e7in \u00e7ocuk zamm\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerin, \u00e7ocuk ba\u015f\u0131na 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in belirlenen ayl\u0131k asgari \u00fccretin % 2’si,\u2026\u2026 oran\u0131ndaki tutar\u0131, ayl\u0131k prime esas kazan\u00e7lar\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacakt\u0131r.\u00a0<\/span><\/p>\n

    Bu h\u00fck\u00fcmler dikkate al\u0131narak SGK prim muafiyetinde ya\u015f s\u0131n\u0131rlamas\u0131na dikkat edilmelidir.\u00a0<\/span><\/p>\n

    \u00c7OCUK YARDIMI VERG\u0130 MUAF\u0130YET\u0130\u00a0<\/span><\/b><\/h3>\n

    5580 say\u0131l\u0131 \u00d6zel \u00d6\u011fretim Kurumlar\u0131 Kanununun 9.maddesinde \u00e7ocuk yard\u0131m\u0131 vergi muafiyeti hususu d\u00fczenlenmi\u015ftir.\u00a0<\/span><\/p>\n

    Madde 0009: \u00d6zl\u00fck haklar\u0131 ve sorumluluklar\u00a0<\/span><\/p>\n

    ”Sosyal yard\u0131m kapsam\u0131ndaki ek \u00f6demeler, b\u00fct\u00e7e kanunlar\u0131yla resmi okul \u00f6\u011fretmen ve personeline sa\u011flanan haklara denk olarak okul \u00f6\u011fretmenlerine ve personeline de \u00f6denir. Sosyal yard\u0131m kapsam\u0131ndaki ek \u00f6demelerden gelir vergisi <\/b>kesilmez.” h\u00fckm\u00fcn\u00fc i\u00e7ermektedir.\u00a0<\/span><\/p>\n

    Gelir \u0130daresince;\u00a0<\/span><\/p>\n

      \n
    • Sosyal haklar ve yard\u0131mlar niteli\u011findeki 657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanununun ilgili h\u00fck\u00fcmlerine g\u00f6re gelir vergisinden istisna edilerek \u00f6denen aile ve \u00e7ocuk (657 say\u0131l\u0131 Kanun Madde 203), do\u011fum (657 say\u0131l\u0131 Kanun Madde 207), \u00f6l\u00fcm (657 say\u0131l\u0131 Kanun Madde 208), tedavi (657 say\u0131l\u0131 Kanun Madde 209), giyecek (657 say\u0131l\u0131 Kanun Madde 211) ve yiyecek (657 say\u0131l\u0131 Kanun Madde 212) yard\u0131mlar\u0131n\u0131n, \u00f6zel \u00f6\u011fretim kurumlar\u0131nda da \u00f6denmesi halinde, bu \u00f6demelerin, Devlet\u00e7e verilen tutar\u0131 kadar olan k\u0131sm\u0131n\u0131n gelir vergisinden istisna edilmesi,\u00a0<\/span><\/i><\/li>\n<\/ul>\n

      gerekti\u011fi” <\/i>belirtilmi\u015ftir.\u00a0<\/span><\/p>\n

      Sosyal yard\u0131m kapsam\u0131ndaki ek \u00f6demelerden gelir vergisi kesilmez <\/b>ifadesinden anla\u015f\u0131laca\u011f\u0131 gibi bu \u00f6deme \u00fczerinden sadece damga vergisi kesintisi yap\u0131lacakt\u0131r.\u00a0<\/span><\/b><\/p>\n

      \u0130lk a\u015famada 657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanunu 206.maddesine g\u00f6re \u00c7ocuk Yard\u0131m\u0131ndan faydalanacak \u00e7ocuklar\u0131 belirledikten sonra, ikinci a\u015famada SGK \u0130\u015fveren Uygulama Tebli\u011fi 7.7.2 b\u00f6l\u00fcm\u00fcnde belirtilen ya\u015f s\u0131n\u0131rlar\u0131 i\u00e7inde kalan 2 \u00e7ocuk i\u00e7in SGK istisnas\u0131 uygulanabilirli\u011fi tespit edilecektir.\u00a0<\/span><\/p>\n

      SONU\u00c7:\u00a0<\/span><\/b><\/p>\n

        \n
      • 5580 say\u0131l\u0131 \u00d6zel \u00d6\u011fretim Kurumlar\u0131 Kanunu\u2019nun 9.maddesinde \u00f6zl\u00fck haklar\u0131 ve sorumluluklar a\u00e7\u0131klanm\u0131\u015f olup, resmi okul \u00f6\u011fretmen ve personeline b\u00fct\u00e7e kanunlar\u0131yla (657 Say\u0131l\u0131 Kanunun 202.Maddesi gere\u011fi) <\/i>sa\u011flanan haklara denk olarak sosyal yard\u0131m kapsam\u0131ndaki aile yard\u0131m\u0131 ve \u00e7ocuk yard\u0131m\u0131 \u00f6demelerinin de \u00f6zel okullar taraf\u0131ndan da \u00f6denmesi yasal zorunluluktur.\u00a0<\/span><\/li>\n
      • Sosyal haklar ve yard\u0131mlar niteli\u011findeki 657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanununun ilgili h\u00fck\u00fcmlerine g\u00f6re gelir vergisinden istisna edilerek \u00f6denen aile ve \u00e7ocuk yard\u0131mlar\u0131n\u0131n, \u00f6zel \u00f6\u011fretim kurumlar\u0131nda da \u00f6denmesi halinde, bu \u00f6demelerin, Devlet\u00e7e verilen tutar\u0131 kadar olan k\u0131sm\u0131n\u0131n SGK istisnas\u0131 ve gelir vergisinden istisna edilmesi,\u00a0<\/span><\/li>\n<\/ul>\n

        gerekmektedir.<\/p>","protected":false},"excerpt":{"rendered":"

        Aile yard\u0131m\u0131 evli ve devlet ya da i\u015fveren b\u00fcnyesine \u00e7al\u0131\u015fan i\u015f\u00e7ilere verilen bir \u00f6denektir. Memur maa\u015flar\u0131 ve \u00f6zel sekt\u00f6r i\u00e7in asgari \u00fccretin y\u0131ll\u0131k olarak artmas\u0131yla beraber aile yard\u0131m rakamlar\u0131 da artar. Kamuda g\u00f6revli bulunanlar\u0131n e\u015f ve \u00e7ocuk yard\u0131m\u0131 maa\u015f\u0131n art\u0131\u015f\u0131 ile orant\u0131l\u0131 olarak g\u00fcncellenir.\u00a0 Memurlar\u0131n, \u00e7al\u0131\u015fmayan ve sosyal g\u00fcvenlik kurumuna ba\u011fl\u0131 olmayan e\u015f ve \u00e7ocuklar\u0131ndan…<\/p>","protected":false},"author":1,"featured_media":12729,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[95],"tags":[],"yoast_head":"\n\u00d6zel \u00d6\u011fretim Kurumlar\u0131nda Aile Yard\u0131m\u0131 Ve \u00c7ocuk Yard\u0131m\u0131 - \u00c7itil Avukatl\u0131k Ortakl\u0131\u011f\u0131<\/title>\n<meta name=\"description\" content=\"Aile yard\u0131m\u0131 evli ve devlet ya da i\u015fveren b\u00fcnyesine \u00e7al\u0131\u015fan i\u015f\u00e7ilere verilen bir \u00f6denektir.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/citil.av.tr\/en\/ozel-ogretim-kurumlarinda-aile-yardimi-ve-cocuk-yardimi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00d6zel \u00d6\u011fretim Kurumlar\u0131nda Aile Yard\u0131m\u0131 Ve \u00c7ocuk Yard\u0131m\u0131 - 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