National insurance premium is the base of the premium, which is the main source of financing social insurances. Accurate determination of the premium-based earnings serves to protect the interests of the insured and the social insurance system. Law No. 5510 on Social Insurance and General Health Insurance Law extends the scope of earnings subject to premium. The legislator has aimed to narrow the exemptions as much as possible while expanding the scope of earnings subject to premium. The issue of premium based earnings is analysed in terms of its importance in the financing of social insurances, legal regulations, judicial decisions and its consequences in terms of practice.
Social Security Social Social Insurance National Social Insurance Earnings Based on Prime Earned Wages Premiums Bonuses and All Kinds of Remuneration of this Nature In-Kind Assistance
Prime esas kazanç, sosyal sigortaların finansmanının temel kaynağı olan primin matrahıdır. Prime esas kazancın doğru tespiti sigortalının ve sosyal sigorta sisteminin menfaatlerinin korunmasına hizmet etmektedir. 5510 sayılı Sosyal Sigortalar ve Genel Sağlık Sigortası Kanunu’nda yapılan düzenlemeler ile prime esas kazanç kapsamının genişletildiği görülmektedir. Kanun koyucu prime esas kazanç kapsamını genişletirken muafiyetleri ise mümkün olduğunca daraltmayı amaçlamıştır. Prime esas kazanç konusu sosyal sigortaların finansmanında taşıdığı önem, yasal düzenlemeler, yargı kararları ve uygulama açısından sonuçları açısından incelenmiştir.
Sosyal Güvenlik Sosyal Sigorta Prime Esas Kazanç Hak Edilmiş Ücret Prim İkramiye ve Bu Nitelikteki Her Çeşit İstihkak Ayni Yardım
Primary Language | English |
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Subjects | Law in Context (Other) |
Journal Section | Research Articles |
Authors | |
Early Pub Date | January 1, 2025 |
Publication Date | December 31, 2024 |
Submission Date | November 28, 2024 |
Acceptance Date | December 17, 2024 |
Published in Issue | Year 2024Volume: 7 Issue: 2 |
ISSN: 2667-4491
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