B\u0130REYSEL EMEKL\u0130L\u0130K S\u0130STEM\u0130NDE DEVLET KATKISI\u00a0HAKKINDA Y\u00d6NETMEL\u0130K<\/p>\n
Resmi Gazete,\u00a029 Aral\u0131k 2012\u00a0\u00a0CUMARTES\u0130,\u00a0Say\u0131 : 28512,\u00a0Ba\u015fbakanl\u0131k (Hazine M\u00fcste\u015farl\u0131\u011f\u0131)\u2019tan:<\/p>\n
B\u0130R\u0130NC\u0130\u00a0B\u00d6L\u00dcM<\/strong><\/p>\n Ama\u00e7, Kapsam, Dayanak ve Tan\u0131mlar<\/p>\n Ama<\/b>\u00e7<\/b>\u00a0ve kapsam\u00a0<\/b>MADDE 1\u00a0<\/b>\u2013<\/b>\u00a0<\/b>(1) Bu Y\u00f6netmeli\u011fin amac\u0131, bireysel emeklilik sisteminde kat\u0131l\u0131mc\u0131lar\u0131n katk\u0131\u00a0paylar\u0131na kar\u015f\u0131l\u0131k olarak\u00a0\u00f6denecek devlet katk\u0131s\u0131n\u0131n hesaplanmas\u0131na,\u00a0\u00f6denmesine, yat\u0131r\u0131ma y\u00f6nlendirilmesine, hak edilmeyen tutarlar ile haks\u0131z\u00a0\u00f6dendi\u011fi tespit edilen tutarlar\u0131n iadesine veya mahsup edilmesine ve devlet katk\u0131s\u0131yla ilgili di\u011fer i\u015flemlere ili\u015fkin usul ve esaslar\u0131\u00a0d\u00fczenlemektir.<\/p>\n Dayanak\u00a0<\/b>MADDE 2\u00a0<\/b>\u2013<\/b>\u00a0(1) Bu Y\u00f6netmelik, 28\/3\/2001 tarihli ve 4632 say\u0131l\u0131\u00a0Bireysel Emeklilik Tasarruf ve Yat\u0131r\u0131m Sistemi Kanununun, 13\/6\/2012 tarihli ve 6327 say\u0131l\u0131\u00a0Bireysel Emeklilik Tasarruf ve Yat\u0131r\u0131m Sistemi Kanunu ile Baz\u0131Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunla eklenen ek 1 inci maddesine ve 6327 say\u0131l\u0131\u00a0Kanunun ge\u00e7ici 2 nci maddesine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n Tan<\/b>\u0131<\/b>mlar\u00a0<\/b>MADDE 3\u00a0<\/b>\u2013<\/b>\u00a0(1) Bu Y\u00f6netmelikte ge\u00e7en;<\/p>\n a) Birikim: Devlet katk\u0131s\u0131\u00a0ve getirileri hari\u00e7, kat\u0131l\u0131mc\u0131n\u0131n bireysel emeklilik hesab\u0131nda bulunan toplam tutar\u0131,<\/p>\n b) Devlet katk\u0131s\u0131: 4632 say\u0131l\u0131\u00a0Kanunun ek 1 inci maddesine g\u00f6re Devlet taraf\u0131ndan kat\u0131l\u0131mc\u0131n\u0131n bireysel emeklilik hesab\u0131na\u00a0\u00f6denen tutar\u0131,<\/p>\n c) Devlet katk\u0131s\u0131\u00a0hesab\u0131: M\u00fcnhas\u0131ran devlet katk\u0131s\u0131\u00a0ve getirilerinin izlendi\u011fi, kat\u0131l\u0131mc\u0131n\u0131n bireysel emeklilik hesab\u0131\u00a0kapsam\u0131ndaki alt hesab\u0131,<\/p>\n \u00e7) Emeklilik g\u00f6zetim merkezi: 4632 say\u0131l\u0131\u00a0Kanuna g\u00f6re M\u00fcste\u015farl\u0131k\u00e7a emeklilik g\u00f6zetim merkezi olarak g\u00f6revlendirilen t\u00fczel ki\u015fiyi,<\/p>\n d) Fon: Emeklilik yat\u0131r\u0131m fonunu,<\/p>\n e) Kanun: 4632 say\u0131l\u0131\u00a0Bireysel Emeklilik Tasarruf ve Yat\u0131r\u0131m Sistemi Kanununu,<\/p>\n f) Kat\u0131l\u0131mc\u0131: Emeklilik s\u00f6zle\u015fmesine g\u00f6re ad ve hesab\u0131na\u00a0\u015firket nezdinde bireysel emeklilik hesab\u0131\u00a0a\u00e7\u0131lan fiil ehliyetine sahip ger\u00e7ek ki\u015fiyi,<\/p>\n g) Katk\u0131\u00a0pay\u0131: Emeklilik s\u00f6zle\u015fmesine g\u00f6re\u00a0\u015firkete\u00a0\u00f6denen, giri\u015f\u00a0aidat\u0131\u00a0hari\u00e7, tasarrufa y\u00f6nelik tutar\u0131,<\/p>\n \u011f) M\u00fcste\u015farl\u0131k: Hazine M\u00fcste\u015farl\u0131\u011f\u0131n\u0131,<\/p>\n h) S\u00f6zle\u015fme: 4632 say\u0131l\u0131\u00a0Kanun kapsam\u0131nda yap\u0131lan emeklilik s\u00f6zle\u015fmesini,<\/p>\n \u0131)\u00a0\u015eirket: 4632 say\u0131l\u0131\u00a0Kanuna g\u00f6re kurulmu\u015f\u00a0emeklilik\u00a0\u015firketini,<\/p>\n ifade eder.<\/p>\n \u0130K\u0130NC\u0130\u00a0B\u00d6L\u00dcM<\/strong><\/p>\n Devlet Katk\u0131s\u0131n\u0131n Hesaplanmas\u0131\u00a0ve\u00a0\u00d6denmesi<\/p>\n Devlet katk<\/b>\u0131<\/b>s<\/b>\u0131<\/b>n<\/b>\u0131<\/b>n hesaplanmas<\/b>\u0131\u00a0<\/b>MADDE 4\u00a0<\/b>\u2013<\/b>\u00a0(1) Devlet katk\u0131s\u0131,\u00a0\u015firketler taraf\u0131ndan emeklilik g\u00f6zetim merkezine iletilen bilgiler esas al\u0131narak, emeklilik g\u00f6zetim merkezi taraf\u0131ndan hesaplan\u0131r.<\/p>\n (2)\u00a0\u015eirketler, i\u015fveren grup emeklilik s\u00f6zle\u015fmeleri kapsam\u0131nda\u00a0\u00f6denenler hari\u00e7, kat\u0131l\u0131mc\u0131lar ad\u0131na\u00a0\u00f6denen katk\u0131pay\u0131na ili\u015fkin veriler ile devlet katk\u0131s\u0131\u00a0hesaplamas\u0131na esas di\u011fer verileri, emeklilik g\u00f6zetim merkezince\u00a0\u00a0belirlenen i\u00e7erik, format ve y\u00f6nteme g\u00f6re en ge\u00e7\u00a0kayd\u0131n olu\u015ftu\u011fu g\u00fcn\u00fc\u00a0takip eden i\u015f\u00a0g\u00fcn\u00fc\u00a0saat 14:00\u2019e kadar emeklilik g\u00f6zetim merkezine g\u00f6nderir.\u00a0\u00a0\u015eirketler, bu verileri do\u011fru, eksiksiz ve tutarl\u0131\u00a0olarak emeklilik g\u00f6zetim merkezine bildirmekle y\u00fck\u00fcml\u00fcd\u00fcr. Emeklilik g\u00f6zetim merkezi, verilerin, belirlenen i\u00e7erik, format ve y\u00f6nteme g\u00f6re g\u00f6nderildi\u011fini ve tutarl\u0131l\u0131\u011f\u0131n\u0131\u00a0kontrol eder, ayk\u0131r\u0131l\u0131k saptanan verileri d\u00fczeltilmek\u00a0\u00fczere\u00a0\u015firketlere g\u00f6nderir.<\/p>\n (3)\u00a0\u015eirketler, katk\u0131\u00a0pay\u0131n\u0131n\u00a0\u00f6dendi\u011fi ay\u0131n sonunu takip eden onuncu i\u015f\u00a0g\u00fcn\u00fc\u00a0sonuna kadar, ilgili ay i\u00e7inde g\u00f6nderdi\u011fi t\u00fcm verilerin tutarl\u0131l\u0131\u011f\u0131na ve do\u011frulu\u011funa ili\u015fkin nihai kontrol\u00fcn\u00fc\u00a0tamamlar ve kay\u0131t kesinle\u015ftirme bildirimini emeklilik g\u00f6zetim merkezine g\u00f6nderir. Bu tarihten sonra yap\u0131lacak de\u011fi\u015fiklikler, yeni g\u00f6nderilecek veriler ile bu tarihe kadar\u00a0\u015firket taraf\u0131ndan tutarl\u0131l\u0131\u011f\u0131, do\u011frulu\u011fu sa\u011flanamayan ya da devlet katk\u0131s\u0131\u00a0hesab\u0131\u00a0yap\u0131lmas\u0131na imkan vermeyecek\u015fekilde g\u00f6nderilen veriler, ilgili katk\u0131\u00a0pay\u0131n\u0131n\u00a0\u00f6dendi\u011fi aya ili\u015fkin devlet katk\u0131s\u0131\u00a0hesaplamas\u0131nda dikkate al\u0131nmaz.<\/p>\n (4)\u00a0\u015eirketler, 9 uncu madde kapsam\u0131nda varsa mahsupla\u015fmaya konu tutarlar\u0131, kay\u0131t kesinle\u015ftirme bildirimine kadar emeklilik g\u00f6zetim merkezine bildirmekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n (5) Kay\u0131t kesinle\u015ftirme bildirimini takip eden iki i\u015f\u00a0g\u00fcn\u00fc\u00a0i\u00e7inde\u00a0\u015firket ile emeklilik g\u00f6zetim merkezi aras\u0131nda, ikinci ve\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131kraya g\u00f6re ayk\u0131r\u0131l\u0131k tespit edilmeyen veriler\u00a0\u00fczerinden bir mutabakat belgesi elektronik ya da\u00a0\u0131slak imza\u00a0\u00a0kullan\u0131larak imzalan\u0131r. Mutabakat belgesinde yer almas\u0131\u00a0gereken asgari hususlar M\u00fcste\u015farl\u0131k\u00e7a belirlenir.<\/p>\n (6) Katk\u0131\u00a0pay\u0131n\u0131n\u00a0\u00f6dendi\u011fi ayla ilgili devlet katk\u0131s\u0131\u00a0hesaplamas\u0131nda mutabakat sa\u011flanamayan\u00a0\u00f6demeler, katk\u0131pay\u0131\u00a0tahsilat\u0131n\u0131n\u00a0\u015firket hesaplar\u0131na nakden intikal etti\u011fi ay\u0131n sonunu m\u00fcteakip bir y\u0131l\u0131\u00a0a\u015fmamak\u00a0\u00fczere, takip eden d\u00f6nemlerde\u00a0\u00f6denecek devlet katk\u0131s\u0131\u00a0hesaplamas\u0131nda dikkate al\u0131n\u0131r. Bu gecikme nedeniyle kat\u0131l\u0131mc\u0131n\u0131n maruz kald\u0131\u011f\u0131zarar ilgili\u00a0\u015firket taraf\u0131ndan kar\u015f\u0131lan\u0131r.<\/p>\n (7) Emeklilik g\u00f6zetim merkezi,\u00a0\u015firketlerle imzalad\u0131\u011f\u0131\u00a0mutabakat belgelerine konu verileri kullanarak, s\u00f6zle\u015fme baz\u0131nda\u00a0\u00f6denen katk\u0131\u00a0paylar\u0131n\u0131\u00a0T\u00fcrkiye Cumhuriyeti\u00a0\u00a0kimlik numaralar\u0131na g\u00f6re kat\u0131l\u0131mc\u0131\u00a0baz\u0131nda konsolide eder ve kat\u0131l\u0131mc\u0131\u00a0baz\u0131nda\u00a0\u00f6denen katk\u0131\u00a0pay\u0131n\u0131n y\u00fczde yirmi be\u015fini devlet katk\u0131s\u0131\u00a0olarak hesaplar. Devlet katk\u0131s\u0131\u00a0hesab\u0131nda 5 inci maddede yer alan limite kadar olan katk\u0131\u00a0pay\u0131\u00a0tutarlar\u0131\u00a0dikkate al\u0131n\u0131r.\u00a0\u00a0Bir kat\u0131l\u0131mc\u0131n\u0131n birden fazla s\u00f6zle\u015fmesi olmas\u0131\u00a0durumunda, s\u00f6zle\u015fme baz\u0131nda devlet katk\u0131s\u0131, ilgili ayda s\u00f6zle\u015fme ba\u015f\u0131na\u00a0\u00f6denen katk\u0131\u00a0paylar\u0131n\u0131n a\u011f\u0131rl\u0131\u011f\u0131\u00a0dikkate al\u0131narak hesaplan\u0131r ve toplam devlet katk\u0131s\u0131\u00a0kat\u0131l\u0131mc\u0131n\u0131n s\u00f6zle\u015fmelerine payla\u015ft\u0131r\u0131l\u0131r.<\/p>\n (8) Emeklilik g\u00f6zetim merkezi, mutabakat belgesinin imzalanmas\u0131n\u0131\u00a0m\u00fcteakip be\u015f\u00a0i\u015f\u00a0g\u00fcn\u00fc\u00a0i\u00e7inde, M\u00fcste\u015farl\u0131k\u00e7a belirlenen kontrol listesinde belirtilenler dahil gerekli t\u00fcm kontrolleri yapar ve\u00a0\u00a0kat\u0131l\u0131mc\u0131\u00a0baz\u0131nda hesaplad\u0131\u011f\u0131\u00a0devlet katk\u0131s\u0131\u00a0bilgilerini ilgili\u00a0\u015firkete,\u00a0\u015firket baz\u0131nda\u00a0\u00f6denecek devlet katk\u0131s\u0131\u00a0bilgilerini ise hesap formu ile birlikte M\u00fcste\u015farl\u0131\u011fa g\u00f6nderir. Hesap formunda yer alacak hususlar M\u00fcste\u015farl\u0131k\u00e7a belirlenir.<\/p>\n (9) Devlet katk\u0131s\u0131n\u0131n hesaplanmas\u0131nda, sadece T\u00fcrkiye Cumhuriyeti vatanda\u015f\u0131\u00a0olan kat\u0131l\u0131mc\u0131lar ad\u0131na\u00a0\u00f6denen ve\u00a0\u015firket hesaplar\u0131na nakden intikal etmi\u015f\u00a0olan katk\u0131\u00a0pay\u0131\u00a0\u00f6demeleri dikkate al\u0131n\u0131r; kanunen\u00a0\u015firket\u00e7e kat\u0131l\u0131mc\u0131\u00a0hesab\u0131na yap\u0131lan ceza\u00a0\u00f6demeleri, ek faydalar, i\u015fveren grup emeklilik s\u00f6zle\u015fmesinden hak kazan\u0131larak transfer yoluyla aktar\u0131lan tutarlar,\u00a0\u00a0ba\u015fka bir\u00a0\u015firketten aktar\u0131mla gelen tutarlar, i\u015fveren grup emeklilik s\u00f6zle\u015fmelerine yap\u0131lan katk\u0131\u00a0pay\u0131\u00f6demeleri, kime ait oldu\u011fu belli olmayan katk\u0131\u00a0pay\u0131\u00a0\u00f6demeleri ve Kanunun ge\u00e7ici 1 inci maddesinin be\u015finci f\u0131kras\u0131kapsam\u0131nda aktar\u0131lan tutarlar hesaplamaya dahil edilmez. Kredi kart\u0131\u00a0ile yap\u0131lan\u00a0\u00f6demelerin devlet katk\u0131s\u0131hesaplamas\u0131na dahil edilmesi i\u00e7in katk\u0131\u00a0pay\u0131n\u0131n nakden\u00a0\u015firket hesaplar\u0131na intikal etmi\u015f\u00a0olmas\u0131\u00a0gerekir.<\/p>\n (10)\u00a0\u00a0Devlet katk\u0131s\u0131na ili\u015fkin yap\u0131lacak i\u015flemlerle ilgili olarak,\u00a0\u015firketler ile emeklilik g\u00f6zetim merkezi aras\u0131nda operasyonel s\u00fcreci ve ko\u015fullar\u0131\u00a0belirleyen bir protokol imzalan\u0131r.<\/p>\n (11) Bu maddede belirtilen i\u015flem s\u00fcrelerinde M\u00fcste\u015farl\u0131k\u00e7a de\u011fi\u015fiklik yap\u0131labilir.<\/p>\n Azami limit hesab<\/b>\u0131\u00a0<\/b>MADDE 5\u00a0<\/b>\u2013<\/b>\u00a0(1) Devlet katk\u0131s\u0131\u00a0uygulamas\u0131na ili\u015fkin hesaplama d\u00f6nemi bir takvim y\u0131l\u0131d\u0131r. Bir kat\u0131l\u0131mc\u0131\u00a0i\u00e7in bir hesaplama d\u00f6neminde\u00a0\u00f6denen ve devlet katk\u0131s\u0131\u00a0tutar\u0131n\u0131n hesaplanmas\u0131na esas te\u015fkil eden katk\u0131\u00a0paylar\u0131n\u0131n toplam\u0131, ilgili takvim y\u0131l\u0131\u00a0i\u00e7in belirlenen y\u0131ll\u0131k toplam br\u00fct asgari\u00a0\u00fccret tutar\u0131n\u0131\u00a0a\u015famaz. Y\u0131ll\u0131k toplam br\u00fct asgari\u00a0\u00fccretin hesaplanmas\u0131nda, y\u0131l\u0131n ilk ve ikinci alt\u0131\u00a0ayl\u0131k d\u00f6nemleri i\u00e7in belirlenen br\u00fct asgari\u00a0\u00fccret tutarlar\u0131\u00a0ayr\u0131\u00a0ayr\u0131\u00a0dikkate al\u0131n\u0131r. Y\u0131ll\u0131k br\u00fct asgari\u00a0\u00fccret tutar\u0131, ilgili hesaplama d\u00f6nemine ili\u015fkin olarak on alt\u0131\u00a0ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in a\u00e7\u0131klanan br\u00fct asgari\u00a0\u00fccret dikkate al\u0131narak hesaplan\u0131r.<\/p>\n (2) Bir kat\u0131l\u0131mc\u0131n\u0131n cayma hakk\u0131n\u0131\u00a0kullanmas\u0131\u00a0veya emeklilik s\u00f6zle\u015fmesini sonland\u0131rarak sistemden ayr\u0131lmas\u0131sonucunda hak edilmeyen devlet katk\u0131lar\u0131n\u0131n iade edilmesi, ayn\u0131\u00a0takvim y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fckte olan di\u011fer s\u00f6zle\u015fmeleri i\u00e7in devlet katk\u0131s\u0131\u00a0hesaplamas\u0131na esas kalan limitini art\u0131rmaz.<\/p>\n (3) Devlet katk\u0131s\u0131\u00a0hesaplamas\u0131nda, katk\u0131\u00a0pay\u0131n\u0131n\u00a0\u015firket hesaplar\u0131na nakden intikal etti\u011fi y\u0131ldaki limit esas al\u0131n\u0131r.<\/p>\n Devlet katk<\/b>\u0131<\/b>s<\/b>\u0131<\/b>n<\/b>\u0131<\/b>n\u00a0<\/b>\u00f6<\/b>denmesi\u00a0<\/b>MADDE 6\u00a0<\/b>\u2013<\/b>\u00a0(1) M\u00fcste\u015farl\u0131k, hesaplanan devlet katk\u0131s\u0131n\u0131, emeklilik g\u00f6zetim merkezi taraf\u0131ndan g\u00f6nderilen hesap formuna istinaden\u00a0\u00f6deme belgesinin d\u00fczenlenmesini m\u00fcteakip be\u015f\u00a0i\u015f\u00a0g\u00fcn\u00fc\u00a0i\u00e7inde emeklilik g\u00f6zetim merkezinin hesab\u0131na\u00a0\u00f6der. Emeklilik g\u00f6zetim merkezi, M\u00fcste\u015farl\u0131k taraf\u0131ndan g\u00f6nderilen devlet katk\u0131s\u0131n\u0131, hesab\u0131na intikal etti\u011fi g\u00fcn i\u00e7inde\u00a0\u015firketlerin hesaplar\u0131na\u00a0\u00f6der.<\/p>\n (2)\u00a0\u015eirketler, kat\u0131l\u0131mc\u0131lara ait devlet katk\u0131s\u0131n\u0131n hesaplar\u0131na intikal etti\u011fi g\u00fcn devlet katk\u0131s\u0131n\u0131n yat\u0131r\u0131ma y\u00f6nlendirilmesinde kullan\u0131lan fon i\u00e7in al\u0131m talimat\u0131n\u0131\u00a0verir.\u00a0\u015eirketler, devlet katk\u0131s\u0131n\u0131n yat\u0131r\u0131ma y\u00f6nlendirilmesine ili\u015fkin talimat kay\u0131tlar\u0131n\u0131\u00a0muhafaza eder ve denetime haz\u0131r halde bulundurur.\u00a0\u00a0Hesab\u0131na intikal eden devlet katk\u0131s\u0131n\u0131n zaman\u0131nda yat\u0131r\u0131ma y\u00f6nlendirilmemesi nedeniyle olu\u015facak zarar\u00a0\u015firket taraf\u0131ndan kar\u015f\u0131lan\u0131r.<\/p>\n \u00dc\u00c7\u00dcNC\u00dc\u00a0B\u00d6L\u00dcM<\/strong><\/p>\n Devlet Katk\u0131s\u0131\u00a0Hesab\u0131na Dair\u00a0\u0130\u015flemler<\/p>\n \u015e<\/b>irketler aras<\/b>\u0131<\/b>\u00a0aktar<\/b>\u0131<\/b>m\u00a0<\/b>MADDE 7\u00a0<\/b>\u2013<\/b>\u00a0(1) Kat\u0131l\u0131mc\u0131n\u0131n, bir\u00a0\u015firkette bulunan bireysel emeklilik hesab\u0131ndaki birikimlerinin ba\u015fka bir\u015firkete aktar\u0131lmas\u0131\u00a0durumunda, devlet katk\u0131s\u0131\u00a0hesab\u0131ndaki tutarlar da 9\/11\/2012 tarihli ve 28462 say\u0131l\u0131\u00a0Resmi Gazete\u2019de yay\u0131mlanan Bireysel Emeklilik Sistemi Hakk\u0131nda Y\u00f6netmeli\u011fin\u00a0\u015firketler aras\u0131\u00a0aktar\u0131m hakk\u0131ndaki h\u00fck\u00fcmleri dikkate al\u0131narak kat\u0131l\u0131mc\u0131n\u0131n birikimleriyle birlikte yeni\u00a0\u015firkete aktar\u0131l\u0131r.\u00a0\u015eirket, kat\u0131l\u0131mc\u0131n\u0131n birikimini olu\u015fturan fon paylar\u0131n\u0131n nakde d\u00f6n\u00fc\u015fme s\u00fcrelerini dikkate alarak devlet katk\u0131s\u0131\u00a0hesab\u0131ndaki fon paylar\u0131n\u0131n sat\u0131\u015f\u0131n\u0131\u00a0ger\u00e7ekle\u015ftirir ve nakde d\u00f6n\u00fc\u015ft\u00fc\u011f\u00fc\u00a0g\u00fcn ilgili tutar\u0131\u00a0aktar\u0131m yap\u0131lacak\u00a0\u015firkete aktar\u0131r. Aktar\u0131m yap\u0131lan\u00a0\u015firket, bu tutar\u0131n hesaplar\u0131na intikal\u00a0\u00a0etti\u011fi g\u00fcn devlet katk\u0131s\u0131na ili\u015fkin fon paylar\u0131n\u0131n al\u0131m talimat\u0131n\u0131\u00a0verir.<\/p>\n (2) Kat\u0131l\u0131mc\u0131n\u0131n,\u00a0\u00f6nceki\u00a0\u015firketinde\u00a0\u00f6dedi\u011fi katk\u0131\u00a0paylar\u0131\u00a0nedeniyle hesab\u0131na hen\u00fcz intikal etmemi\u015f\u00a0bir devlet katk\u0131s\u0131\u00a0bulunmas\u0131\u00a0halinde bu tutar,\u00a0\u015firkete\u00a0\u00f6dendi\u011fi g\u00fcn kat\u0131l\u0131mc\u0131n\u0131n yeni\u00a0\u015firketine aktar\u0131l\u0131r.<\/p>\n (3) Bu madde kapsam\u0131ndaki aktar\u0131m ve yat\u0131r\u0131ma y\u00f6nlendirme y\u00fck\u00fcml\u00fcl\u00fcklerinin zaman\u0131nda yerine getirilmemesi nedeniyle olu\u015fan zarar\u00a0\u015firket taraf\u0131ndan kar\u015f\u0131lan\u0131r.<\/p>\n Ayr<\/b>\u0131<\/b>lma ve hak kazan<\/b>\u0131<\/b>lmayan tutarlar<\/b>\u0131<\/b>n iadesi\u00a0<\/b>MADDE 8\u00a0<\/b>\u2013<\/b>\u00a0(1) Kat\u0131l\u0131mc\u0131n\u0131n, emeklilik hakk\u0131n\u0131\u00a0kazanmadan s\u00f6zle\u015fmesini sonland\u0131rarak sistemden ayr\u0131lma talebinde bulunmas\u0131\u00a0halinde, Kanunun ek 1 inci maddesine g\u00f6re hak kazan\u0131lan devlet katk\u0131s\u0131\u00a0ve getirileri, bireysel emeklilik hesab\u0131ndaki birikimleri ile birlikte Bireysel Emeklilik Sistemi Hakk\u0131nda Y\u00f6netmeli\u011fin sistemden ayr\u0131lmaya ili\u015fkin h\u00fck\u00fcmleri dikkate al\u0131narak kendisine\u00a0\u00f6denir.<\/p>\n (2) Kanunun ek 1 inci maddesine g\u00f6re hak kazan\u0131lmayan devlet katk\u0131s\u0131\u00a0ve getirileri, genel b\u00fct\u00e7eye gelir kaydedilmek\u00a0\u00fczere a\u015fa\u011f\u0131da belirtilen i\u015flemler takip edilerek iade edilir.<\/p>\n (3)\u00a0\u015eirket, kat\u0131l\u0131mc\u0131\u00a0taraf\u0131ndan g\u00f6nderilen ayr\u0131lma talep formunun intikal etmesini takip eden i\u015f\u00a0g\u00fcn\u00fc\u00a0emeklilik g\u00f6zetim merkezini bilgilendirir.\u00a0\u015eirket, formun intikalini m\u00fcteakip onbe\u015f\u00a0i\u015f\u00a0g\u00fcn\u00fc\u00a0i\u00e7inde, kat\u0131l\u0131mc\u0131n\u0131n devlet katk\u0131s\u0131hesab\u0131ndaki fon pay adet ve tutar verisinin ve hesaplad\u0131\u011f\u0131\u00a0hak kazanma oran\u0131n\u0131n emeklilik g\u00f6zetim merkezi kay\u0131tlar\u0131\u00a0ile uyumlu oldu\u011funu teyit eder. Emeklilik g\u00f6zetim merkezi, bu uyumun teyidi amac\u0131yla\u00a0\u015firketlerin emeklilik g\u00f6zetim merkezi nezdinde tutulan kendi kay\u0131tlar\u0131na uzaktan eri\u015fimi i\u00e7in gerekli altyap\u0131y\u0131\u00a0kurar. Ayr\u0131lma i\u015flemi ger\u00e7ekle\u015ftirilmeden\u00a0\u00f6nce kat\u0131l\u0131mc\u0131n\u0131n sistemden ayr\u0131lmaktan vazge\u00e7mesi durumunda\u00a0\u015firket, kat\u0131l\u0131mc\u0131n\u0131n bu y\u00f6ndeki talebinin kendisine ula\u015ft\u0131\u011f\u0131\u00a0tarihi takip eden i\u015f\u00a0g\u00fcn\u00fc\u00a0emeklilik g\u00f6zetim merkezini bilgilendirir.<\/p>\n (4)\u00a0\u015eirket,\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131krada belirtilen teyidi sa\u011flamas\u0131n\u0131\u00a0m\u00fcteakip kat\u0131l\u0131mc\u0131n\u0131n birikimini olu\u015fturan fon paylar\u0131n\u0131n nakde d\u00f6n\u00fc\u015fme s\u00fcrelerini dikkate alarak, devlet katk\u0131s\u0131\u00a0hesab\u0131ndaki fon paylar\u0131n\u0131n sat\u0131m talimat\u0131n\u0131\u00a0verir.<\/p>\n (5)\u00a0\u015eirket, fon paylar\u0131n\u0131n nakde d\u00f6n\u00fc\u015ft\u00fc\u011f\u00fc\u00a0g\u00fcn, ilgili tutar\u0131\u00a0genel b\u00fct\u00e7eye gelir kaydedilmek\u00a0\u00fczere M\u00fcste\u015farl\u0131k hesaplar\u0131na\u00a0\u00f6der ve ayn\u0131\u00a0g\u00fcn saat 16.00\u2019ya kadar emeklilik g\u00f6zetim merkezine\u00a0\u00f6demeyle ilgili bilgilendirmede bulunur. Emeklilik g\u00f6zetim merkezi, kendisine yap\u0131lan bildirim kapsam\u0131nda M\u00fcste\u015farl\u0131k hesaplar\u0131na\u00a0\u00f6denen tutarlar\u0131n kendi kay\u0131tlar\u0131\u00a0ile uyumunu 10 i\u015f\u00a0g\u00fcn\u00fc\u00a0i\u00e7erisinde kontrol eder, eksik bir\u00a0\u00f6demede bulunuldu\u011funun tespit edilmesi durumunda\u015firkete kendi kay\u0131tlar\u0131ndaki tutar\u0131\u00a0esas alarak bildirimde bulunur ve\u00a0\u00f6demenin tamamlanmas\u0131\u00a0i\u00e7in bir ayl\u0131k\u00a0\u00f6deme s\u00fcresi verir.\u00a0\u00a0Bu tutarlara,\u00a0\u00f6deme yap\u0131lmas\u0131\u00a0gereken tarihten eksik olan tutar\u0131n M\u00fcste\u015farl\u0131k hesaplar\u0131na\u00a0\u00f6denece\u011fi tarihe kadar ge\u00e7en s\u00fcre i\u00e7in 6183 say\u0131l\u0131\u00a0Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc\u00a0Hakk\u0131nda Kanunun 51 inci maddesinde belirtilen gecikme zamm\u0131\u00a0uygulan\u0131r.\u00a0\u015eirket, bir ayl\u0131k\u00a0\u00f6demesi s\u00fcresinde eksik olarak\u00a0\u00f6dendi\u011fi tespit edilen tutar\u0131\u00a0M\u00fcste\u015farl\u0131k hesaplar\u0131na\u00f6demesi durumunda emeklilik g\u00f6zetim merkezini ayn\u0131\u00a0g\u00fcn bilgilendirir. Emeklilik g\u00f6zetim merkezi, ilgili tutar\u0131n M\u00fcste\u015farl\u0131k hesaplar\u0131na\u00a0\u00f6dendi\u011fine dair bilgilendirmenin\u00a0\u015firket taraf\u0131ndan kendisine ula\u015fmamas\u0131\u00a0durumunda, bu durumu 6183 say\u0131l\u0131\u00a0Kanun h\u00fck\u00fcmlerine g\u00f6re tahsil edilmek\u00a0\u00fczere, s\u00fcrenin dolmas\u0131n\u0131\u00a0takip eden i\u015f\u00a0g\u00fcn\u00fc\u00a0ilgili vergi dairesine bildirir.<\/p>\n (6) Kat\u0131l\u0131mc\u0131n\u0131n, devlet katk\u0131s\u0131n\u0131n yat\u0131r\u0131ma y\u00f6nlendirildi\u011fi fon paylar\u0131\u00a0i\u00e7in sat\u0131m talimat\u0131n\u0131n verildi\u011fi tarih itibar\u0131yla hesab\u0131na hen\u00fcz intikal etmemi\u015f\u00a0bir devlet katk\u0131s\u0131\u00a0bulunmas\u0131\u00a0halinde emeklilik g\u00f6zetim merkezi, devlet katk\u0131s\u0131n\u0131n hesaplar\u0131na intikal etti\u011fi g\u00fcn; kat\u0131l\u0131mc\u0131\u00a0taraf\u0131ndan hak kazan\u0131lan tutar\u0131\u00a0\u015firkete, hak kazan\u0131lmayan tutar\u0131\u00a0ise M\u00fcste\u015farl\u0131\u011f\u0131n ilgili hesab\u0131na\u00a0\u00f6der.\u00a0\u015eirket, kendisine\u00a0\u00f6denen tutar\u0131, hesab\u0131na intikalini takip eden i\u015f\u00a0g\u00fcn\u00fc\u00a0sonuna kadar kat\u0131l\u0131mc\u0131\u00a0taraf\u0131ndan bildirilen hesaba\u00a0\u00f6der.<\/p>\n Haks<\/b>\u0131<\/b>z olarak yap<\/b>\u0131<\/b>lan\u00a0<\/b>\u00f6<\/b>demelerin iadesi\u00a0<\/b>MADDE 9\u00a0<\/b>\u2013<\/b>\u00a0(1) Devlet katk\u0131s\u0131n\u0131n haks\u0131z olarak\u00a0\u00f6dendi\u011finin tespit edilmesi durumunda, haks\u0131z\u00a0\u00f6denen devlet katk\u0131s\u0131, varsa bunun getirisi ve gecikme zamm\u0131, haks\u0131z\u00a0\u00f6demenin tespitini takip eden d\u00f6nemlerde hesaplanacak devlet katk\u0131s\u0131ndan mahsup edilir. Mahsup edilecek devlet katk\u0131s\u0131\u00a0getirisinin hesaplamas\u0131nda, haks\u0131z\u00a0\u00f6deme tutar\u0131n\u0131n M\u00fcste\u015farl\u0131k\u00e7a emeklilik g\u00f6zetim merkezine\u00a0\u00f6dendi\u011fi tarihten itibaren haks\u0131z\u00a0\u00f6demenin tespit tarihine kadar olan s\u00fcredeki getiri dikkate al\u0131n\u0131r. Gecikme zamm\u0131\u00a0hesaplamas\u0131nda, haks\u0131z\u00a0\u00f6deme tutar\u0131n\u0131n M\u00fcste\u015farl\u0131k\u00e7a emeklilik g\u00f6zetim merkezine\u00a0\u00f6dendi\u011fi tarihle haks\u0131z\u00a0\u00f6demenin tespit tarihini m\u00fcteakip M\u00fcste\u015farl\u0131k\u00e7a yap\u0131lacak devlet katk\u0131s\u0131\u00a0\u00f6demesinin emeklilik g\u00f6zetim merkezinin hesaplar\u0131na intikal edece\u011fi tarihe kadar olan s\u00fcre dikkate al\u0131n\u0131r ve haks\u0131z\u00a0\u00f6denen tutara ve getirisine bu s\u00fcre i\u00e7in 6183 say\u0131l\u0131\u00a0Kanunun 51 inci maddesinde belirtilen gecikme zamm\u0131\u00a0uygulan\u0131r.<\/p>\n (2) Tespit tarihini m\u00fcteakip yap\u0131lacak ilk devlet katk\u0131s\u0131\u00a0\u00f6demesinden mahsup edilemeyen tutarlar, m\u00fcteakip devlet katk\u0131s\u0131\u00a0\u00f6demelerinden mahsup edilir. Tespit tarihinden itibaren d\u00f6rt ay i\u00e7inde mahsup edilemeyen tutarlar i\u00e7in, s\u00f6z konusu s\u00fcrenin dolmas\u0131n\u0131\u00a0takip eden i\u015f\u00a0g\u00fcn\u00fc\u00a0emeklilik g\u00f6zetim merkezi taraf\u0131ndan\u00a0\u015firkete bildirimde bulunularak bir ayl\u0131k\u00a0\u00f6deme s\u00fcresi verilir. Emeklilik g\u00f6zetim merkezi, ilgili tutar\u0131n M\u00fcste\u015farl\u0131k hesaplar\u0131na\u00a0\u00f6dendi\u011fine dair bilgilendirmenin\u00a0\u015firket taraf\u0131ndan kendisine ula\u015fmamas\u0131\u00a0durumunda, bu durumu 6183 say\u0131l\u0131\u00a0Kanun h\u00fck\u00fcmlerine g\u00f6re tahsil edilmek\u00a0\u00fczere, s\u00fcrenin dolmas\u0131n\u0131\u00a0takip eden i\u015f\u00a0g\u00fcn\u00fc\u00a0ilgili vergi dairesine bildirir.<\/p>\n (3) Haks\u0131z\u00a0\u00f6demenin tespit tarihi;<\/p>\n a) Devlet katk\u0131s\u0131\u00a0i\u015flemlerine ili\u015fkin olarak denetim birimlerince haz\u0131rlanan denetim raporunun M\u00fcste\u015farl\u0131\u011f\u0131n ilgili harcama birimine intikal etti\u011fi tarih veya,<\/p>\n b) Emeklilik g\u00f6zetim merkezi taraf\u0131ndan yap\u0131lan kontrollerde haks\u0131z\u00a0\u00f6demenin saptanmas\u0131\u00a0durumunda,\u00a0\u015firkete konuyla ilgili tebligat\u0131n yaz\u0131l\u0131\u00a0olarak yap\u0131ld\u0131\u011f\u0131\u00a0tarih veya,<\/p>\n c)\u00a0\u015eirketin kendi yapt\u0131\u011f\u0131\u00a0kontrollerde haks\u0131z\u00a0\u00f6demenin saptanmas\u0131\u00a0durumunda,\u00a0\u015firket\u00e7e bu konuda emeklilik g\u00f6zetim merkezine bildirimin yaz\u0131l\u0131\u00a0olarak yap\u0131ld\u0131\u011f\u0131,\u00a0tarihtir.<\/p>\n Devlet katk<\/b>\u0131<\/b>s<\/b>\u0131<\/b>n<\/b>\u0131<\/b>n yat<\/b>\u0131<\/b>r<\/b>\u0131<\/b>ma y<\/b>\u00f6<\/b>nlendirilmesi\u00a0<\/b>MADDE 10\u00a0<\/b>\u2013<\/b>\u00a0(1)\u00a0\u015eirket, m\u00fcnhas\u0131ran devlet katk\u0131s\u0131n\u0131n yat\u0131r\u0131ma y\u00f6nlendirilmesi amac\u0131yla a\u015fa\u011f\u0131da belirtilen portf\u00f6y s\u0131n\u0131rlamalar\u0131na uyan, kendisi taraf\u0131ndan veya ba\u015fka bir emeklilik\u00a0\u015firketince kurulmu\u015f\u00a0bir fon tan\u0131mlar.\u00a0\u015eirket, alternatif yat\u0131r\u0131m ara\u00e7lar\u0131na y\u00f6nelik tercihte bulunan kat\u0131l\u0131mc\u0131lar i\u00e7in ayr\u0131\u00a0bir fon tan\u0131mlayabilir. Devlet katk\u0131lar\u0131n\u0131n;<\/p>\n a) Asgari y\u00fczde yetmi\u015fbe\u015fi,<\/strong> M\u00fcste\u015farl\u0131k\u00e7a ihra\u00e7\u00a0edilen T\u00fcrk Liras\u0131\u00a0cinsinden bor\u00e7lanma ara\u00e7lar\u0131nda, gelir ortakl\u0131\u011f\u0131\u00a0senetlerinde veya kira sertifikalar\u0131nda,<\/p>\n b) Azami y\u00fczde yirmibe\u015fi;<\/strong><\/p>\n 1) T\u00fcrk Liras\u0131\u00a0cinsinden mevduatta, kat\u0131lma hesab\u0131nda, borsada i\u015flem g\u00f6rmesi kayd\u0131yla bankalar taraf\u0131ndan\u00e7\u0131kar\u0131lan bor\u00e7lanma ara\u00e7lar\u0131nda veya kaynak kurulu\u015fu bankalar olan varl\u0131k kiralama\u00a0\u015firketlerince ihra\u00e7\u00a0edilen kira sertifikalar\u0131nda,<\/p>\n 2)\u00a0\u0130MKB 100 endeksindeki veya\u00a0\u0130MKB kat\u0131l\u0131m endeksindeki hisse senetlerinde<\/p>\n de\u011ferlendirilir.<\/p>\n (2) Birinci f\u0131kran\u0131n (b) bendinin (1) ve (2) numaral\u0131\u00a0alt bentlerinin her biri i\u00e7in fon portf\u00f6y\u00fcn\u00fcn y\u00fczde onbe\u015finden fazla yat\u0131r\u0131m yap\u0131lamaz.<\/p>\n (3) Fon portf\u00f6y\u00fcne,\u00a0\u0130MKB repo-ters repo pazar\u0131nda ger\u00e7ekle\u015ftirilen ters repo s\u00f6zle\u015fmeleri d\u00e2hil edilebilir ve fon varl\u0131klar\u0131\u00a0Takasbank para piyasas\u0131nda de\u011ferlendirilebilir. Bu\u00a0\u015fekilde de\u011ferlendirilecek tutarlar fon portf\u00f6y\u00fcn\u00fcn y\u00fczde birini a\u015famaz.<\/p>\n (4) Devlet katk\u0131lar\u0131n\u0131n yat\u0131r\u0131ma y\u00f6nlendirilece\u011fi fona ili\u015fkin giderlerin kar\u015f\u0131lanmas\u0131\u00a0i\u00e7in fondan gider kesintisi yap\u0131labilir. Bu kapsamda yap\u0131lacak toplam kesinti, fon i\u015fletim giderine ili\u015fkin kesinti d\u00e2hil, g\u00fcnl\u00fck y\u00fcz binde biri (y\u0131ll\u0131k %0,365) ge\u00e7meyecek\u00a0\u015fekilde fon i\u00e7\u00a0t\u00fcz\u00fc\u011f\u00fcnde belirlenir.<\/p>\n (5) Devlet katk\u0131lar\u0131n\u0131n yat\u0131r\u0131ma y\u00f6nlendirilmesi amac\u0131yla tan\u0131mlanan fonun y\u00f6netiminde a\u015fa\u011f\u0131daki portf\u00f6y s\u0131n\u0131rlamalar\u0131\u00a0uygulan\u0131r.<\/p>\n a) Tek bir bankada mevduat veya kat\u0131lma hesab\u0131\u00a0olarak de\u011ferlendirilebilecek tutar fon portf\u00f6y\u00fcn\u00fcn y\u00fczde\u00fc\u00e7\u00fcn\u00fc\u00a0a\u015famaz.<\/p>\n b) Tek bir banka taraf\u0131ndan ihra\u00e7\u00a0edilen bor\u00e7lanma ara\u00e7lar\u0131\u00a0ve kira sertifikalar\u0131na fon portf\u00f6y\u00fcn\u00fcn binde onbe\u015finden fazlas\u0131\u00a0yat\u0131r\u0131lamaz.<\/p>\n c) Tek bir hisse senedine fon portf\u00f6y\u00fcn\u00fcn y\u00fczde birinden fazla yat\u0131r\u0131m yap\u0131lamaz.<\/p>\n (6)\u00a0\u0130lgili fonun y\u00f6netiminde, bu maddede belirtilen fon portf\u00f6y\u00fcne al\u0131nacak varl\u0131klara ili\u015fkin oranlara ek olarak, 28\/2\/2002 tarihli ve 24681 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan Emeklilik Yat\u0131r\u0131m Fonlar\u0131n\u0131n Kurulu\u015f\u00a0ve Faaliyetlerine\u0130li\u015fkin Esaslar Hakk\u0131nda Y\u00f6netmelikte yer alan ve bu maddede belirtilmeyen di\u011fer ilgili portf\u00f6y s\u0131n\u0131rlamalar\u0131\u00a0da dikkate al\u0131n\u0131r.<\/p>\n (7)\u00a0\u015eirket, fondaki varl\u0131klar\u0131n de\u011ferinde, fiyat hareketleri, r\u00fc\u00e7han haklar\u0131n\u0131n kullan\u0131lmas\u0131\u00a0ve benzer sebeplerle d\u00f6rd\u00fcnc\u00fc\u00a0f\u0131krada yer alan s\u0131n\u0131rlama hari\u00e7\u00a0yukar\u0131da belirtilen oransal s\u0131n\u0131rlamalar\u0131n ihlal edilip edilmedi\u011fini ayl\u0131k olarak kontrol eder ve bu\u00a0\u015fekilde ihlal edilen oranlar\u0131n on i\u015f\u00a0g\u00fcn\u00fc\u00a0i\u00e7inde d\u00fczeltilmesini sa\u011flar.<\/p>\n (8) Fon i\u00e7t\u00fcz\u00fc\u011f\u00fcnde belirlenen g\u00fcnl\u00fck kesinti oran\u0131na kar\u015f\u0131l\u0131k gelen y\u0131ll\u0131k oran\u0131n a\u015f\u0131l\u0131p a\u015f\u0131lmad\u0131\u011f\u0131\u00a0\u015firket taraf\u0131ndan her hesaplama d\u00f6nemi sonunda kontrol edilir. Bu kontrol, fon i\u00e7t\u00fcz\u00fc\u011f\u00fcnde yer alan y\u0131ll\u0131k kesinti oran\u0131\u00a0ve o y\u0131l i\u00e7in hesaplanan g\u00fcnl\u00fck ortalama fon net varl\u0131k de\u011ferine g\u00f6re yap\u0131l\u0131r.\u00a0\u015eirket taraf\u0131ndan yap\u0131lan kontrolde fon i\u00e7t\u00fcz\u00fc\u011f\u00fcnde belirlenen oranlar\u0131n a\u015f\u0131ld\u0131\u011f\u0131n\u0131n tespiti halinde, a\u015fan tutar ilgili d\u00f6nemi takip eden be\u015f\u00a0i\u015f\u00a0g\u00fcn\u00fc\u00a0i\u00e7inde\u00a0\u015firket\u00e7e fona iade edilir.<\/p>\n Devlet katk<\/b>\u0131<\/b>s<\/b>\u0131<\/b>na hak kazanma\u00a0<\/b>MADDE 11\u00a0<\/b>\u2013<\/b>\u00a0(1) Emeklilik s\u00f6zle\u015fmesinin emeklilik, vefat veya maluliyet nedeniyle sonland\u0131r\u0131lmas\u0131durumunda kat\u0131l\u0131mc\u0131, devlet katk\u0131s\u0131\u00a0ve getirilerinin t\u00fcm\u00fcne hak kazan\u0131r.<\/p>\n (2) 1\/1\/2013 tarihinden sonra emeklilik s\u00f6zle\u015fmesinin sistemde ge\u00e7irdi\u011fi s\u00fcrenin\u00a0\u00fc\u00e7\u00a0y\u0131ldan alt\u0131\u00a0y\u0131la kadar olmas\u0131durumunda kat\u0131l\u0131mc\u0131, devlet katk\u0131s\u0131\u00a0ve getirilerinin y\u00fczde onbe\u015fine, alt\u0131\u00a0y\u0131ldan on y\u0131la kadar olmas\u0131\u00a0durumunda y\u00fczde otuzbe\u015fine, on y\u0131l ve daha fazla olmas\u0131\u00a0durumunda ise y\u00fczde altm\u0131\u015f\u0131na hak kazan\u0131r. Hesaplamalar, emeklilik s\u00f6zle\u015fmesi baz\u0131nda yap\u0131l\u0131r.<\/p>\n (3)\u00a0\u0130\u015fveren grup emeklilik s\u00f6zle\u015fmesi kapsam\u0131nda ge\u00e7irilen s\u00fcreler, emeklilik durumu hari\u00e7, devlet katk\u0131s\u0131na hak kazanmaya esas s\u00fcre hesab\u0131nda dikkate al\u0131nmaz.<\/p>\n D\u00d6RD\u00dcNC\u00dc\u00a0B\u00d6L\u00dcM<\/strong><\/p>\n \u00c7e\u015fitli ve Son H\u00fck\u00fcmler<\/p>\n \u0130\u015f<\/b>lemlerde sorumluluk\u00a0<\/b>MADDE 12\u00a0<\/b>\u2013<\/b>\u00a0(1)\u00a0\u015eirketler ve emeklilik g\u00f6zetim merkezi,\u00a0\u00a0devlet katk\u0131s\u0131n\u0131n hesaplanmas\u0131, bildirimi, kontrol\u00fcve\u00a0\u00f6denmesine dair y\u00fck\u00fcml\u00fcl\u00fckler ile bu Y\u00f6netmelikte belirtilen di\u011fer y\u00fck\u00fcml\u00fcl\u00fcklerinin do\u011fru, zaman\u0131nda ve bu Y\u00f6netmelik h\u00fck\u00fcmlerine uygun bir\u00a0\u015fekilde ger\u00e7ekle\u015ftirilmesini sa\u011flamak\u00a0\u00fczere bir kontrol sistemi olu\u015fturur.<\/p>\n (2)\u00a0\u015eirketler, kendi b\u00fcnyelerindeki kat\u0131l\u0131mc\u0131lar\u0131n s\u00f6zle\u015fme baz\u0131nda devlet katk\u0131s\u0131\u00a0ve getirilerine hak kazan\u0131m\u0131s\u00fcrelerinin mevzuatta\u00a0\u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc\u00a0\u015fekilde takibi i\u00e7in gerekli teknik altyap\u0131y\u0131\u00a0kurar.\u00a0\u00a0Bu altyap\u0131,\u00a0\u00a06327 say\u0131l\u0131\u00a0Kanunun ge\u00e7ici 2 nci maddesinin birinci f\u0131kras\u0131\u00a0h\u00fckm\u00fcn\u00fcn uygulanmas\u0131\u00a0i\u00e7in gerekli takip sistemini de i\u00e7erecek\u00a0\u015fekilde olu\u015fturulur.<\/p>\n (3) Emeklilik g\u00f6zetim merkezi,\u00a0\u015firketlerce, bu Y\u00f6netmelikte belirlenen esas ve usullere uygun yap\u0131lmayan bildirimler ile ilgili i\u015flem yapmaz, varsa bu bildirimlere istinaden yap\u0131lan\u00a0\u00f6demeleri kayna\u011f\u0131na iade eder.<\/p>\n (4) Denetim birimlerince yap\u0131lan denetim sonucunda;\u00a0\u015firketin veya emeklilik g\u00f6zetim merkezinin bu Y\u00f6netmelikte belirlenen y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmemesi sonucu olu\u015ftu\u011fu tespit edilen kamu zarar\u0131, ilgili kurulu\u015fad\u0131na bor\u00e7\u00a0dosyas\u0131\u00a0a\u00e7\u0131larak takip edilir ve tahsilat, ad\u0131na bor\u00e7\u00a0kayd\u0131\u00a0a\u00e7\u0131lan kurulu\u015ftan yap\u0131l\u0131r.<\/p>\n (5) M\u00fcste\u015farl\u0131\u011f\u0131n ilgili harcama biriminin sorumlulu\u011fu, devlet katk\u0131s\u0131n\u0131n hesap formunda bildirilen tutar\u0131n\u0131n b\u00fct\u00e7e tertibine uygun olarak\u00a0\u00f6denmesi,\u00a0\u00f6denek\u00a0\u00fcst\u00fc\u00a0\u00f6deme yap\u0131lmamas\u0131\u00a0ve\u00a0\u00f6demenin do\u011fru muhasebe hesaplar\u0131ndan yap\u0131lmas\u0131d\u0131r.<\/p>\n (6)\u00a0\u015eirketler, emeklilik g\u00f6zetim merkezine g\u00f6nderecekleri kay\u0131t kesinle\u015ftirme bildirimine, bu bildirimlere konu i\u015flemlerin olu\u015fturulan kontrol sistemi\u00a0\u00e7er\u00e7evesince kontrol edildi\u011fini, kas\u0131t, kusur veya ihmalleri dolay\u0131s\u0131yla olu\u015fabilecek b\u00fct\u00fcn zararlardan sorumlu olduklar\u0131na dair beyannameyi ekler.<\/p>\n (7) Veri g\u00f6nderim ve bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc, devlet katk\u0131s\u0131n\u0131n hesaplanmas\u0131\u00a0ile devlet katk\u0131s\u0131na ili\u015fkin mahsupla\u015fma ve iade i\u015flemlerinde sorumluluklar\u0131n\u0131\u00a0gere\u011fi gibi yerine getirmeyen\u00a0\u015firketlerin, kat\u0131l\u0131mc\u0131lar\u0131n hak ve menfaatlerini tehlikeye soktuklar\u0131\u00a0kabul edilir ve\u00a0\u015firketlere, yapt\u0131klar\u0131\u00a0ihlalin mahiyetine g\u00f6re Kanunun 14\u00a0\u00fcnc\u00fc\u00a0ve 22 nci maddelerinde belirtilen m\u00fceyyideler uygulan\u0131r.<\/p>\n Zararlar<\/b>\u0131<\/b>n kar<\/b>\u015f\u0131<\/b>lanmas<\/b>\u0131\u00a0<\/b>MADDE 13\u00a0<\/b>\u2013<\/b>\u00a0(1)\u00a0\u00d6denen katk\u0131\u00a0pay\u0131n\u0131n\u00a0\u015firket\u00e7e zaman\u0131nda bildirilmemesi, eksik bildirilmesi, do\u011frulu\u011funun sa\u011flanamamas\u0131\u00a0veya ilgili verinin emeklilik g\u00f6zetim merkezince tutarl\u0131l\u0131\u011f\u0131n\u0131n ya da devlet katk\u0131s\u0131\u00a0hesab\u0131\u00a0yap\u0131lmas\u0131na imkan verdi\u011finin teyid edilememesi nedeniyle kat\u0131l\u0131mc\u0131ya gecikmeli\u00a0\u015fekilde\u00a0\u00f6denen devlet katk\u0131s\u0131n\u0131n gecikme d\u00f6nemine ili\u015fkin varsa getirisi, eksik\u00a0\u00f6demeye konu devlet katk\u0131s\u0131n\u0131n kat\u0131l\u0131mc\u0131n\u0131n devlet katk\u0131s\u0131\u00a0hesab\u0131na\u00a0\u00f6dendi\u011fi tarihi m\u00fcteakip iki\u00a0\u00a0i\u015f\u00a0g\u00fcn\u00fc\u00a0i\u00e7inde\u00a0\u015firket taraf\u0131ndan kat\u0131l\u0131mc\u0131n\u0131n bireysel emeklilik hesab\u0131na\u00a0\u00f6denerek birikimlerine ilave edilir.<\/p>\n (2) Bir katk\u0131\u00a0pay\u0131n\u0131n\u00a0\u015firket hesaplar\u0131na nakden intikal etti\u011fi ay\u0131n sonunu m\u00fcteakip bir y\u0131ll\u0131k s\u00fcre ge\u00e7tikten sonra,\u00a0\u00f6denmesi gereken bir devlet katk\u0131s\u0131\u00a0bulundu\u011funun tespiti halinde, bu tutar ve bunun gecikme d\u00f6nemine ili\u015fkin getirisi\u00a0\u015firket taraf\u0131ndan kat\u0131l\u0131mc\u0131n\u0131n bireysel emeklilik hesab\u0131na\u00a0\u00f6denerek birikimlerine ilave edilir.<\/p>\n (3)\u00a0\u015eirketlerce, 6 nc\u0131\u00a0ve 7 nci maddeler kapsam\u0131ndaki yat\u0131r\u0131ma y\u00f6nlendirme ve aktar\u0131m y\u00fck\u00fcml\u00fcl\u00fcklerinin zaman\u0131nda yerine getirilmemesi durumunda, ilgili tutarlar i\u00e7in s\u00f6z konusu y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmesine ili\u015fkin s\u00fcrenin sona erdi\u011fi tarih ile bu y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirildi\u011fi tarih aras\u0131ndaki s\u00fcreye 6183 say\u0131l\u0131\u00a0Kanunun 51 inci maddesinde belirtilen gecikme zamm\u0131\u00a0uygulanarak hesaplanacak tutar kat\u0131l\u0131mc\u0131n\u0131n devlet katk\u0131s\u0131\u00a0hesab\u0131na ilave edilir.<\/p>\n (4) Emeklilik g\u00f6zetim merkezinin, hesaplar\u0131na intikal eden devlet katk\u0131s\u0131n\u0131\u00a0ayn\u0131\u00a0g\u00fcn i\u00e7inde\u00a0\u015firketlere g\u00f6ndermemesi durumunda, bu tutara M\u00fcste\u015farl\u0131\u011f\u0131n\u00a0\u00f6deme yapt\u0131\u011f\u0131\u00a0tarihten emeklilik g\u00f6zetim merkezi taraf\u0131ndan\u015firketlere\u00a0\u00f6deme yap\u0131lan tarihe kadar ge\u00e7en s\u00fcre i\u00e7in 6183 say\u0131l\u0131\u00a0Kanunun 51 inci maddesinde belirtilen gecikme zamm\u0131uygulan\u0131r ve hesaplanan gecikme zamm\u0131\u00a0genel b\u00fct\u00e7eye gelir kaydedilmek\u00a0\u00fczere M\u00fcste\u015farl\u0131k hesaplar\u0131na\u00a0\u00f6denir.<\/p>\n (5)\u00a0\u00a0Emeklilik g\u00f6zetim merkezinin bu Y\u00f6netmelikte belirtilen bildirim, hesaplama, kontrol ve tahsilat gibi sorumluluklar\u0131n\u0131\u00a0belirlenen esaslar do\u011frultusunda yerine getirmemesi nedeniyle olu\u015fan zararlar emeklilik g\u00f6zetim merkezi taraf\u0131ndan kar\u015f\u0131lan\u0131r.<\/p>\n (6) Bu Y\u00f6netmelik kapsam\u0131nda zararlar\u0131n kar\u015f\u0131lanmas\u0131nda kullan\u0131lacak getiriye ili\u015fkin hesaplama, ilgili devlet katk\u0131s\u0131n\u0131n yat\u0131r\u0131ma y\u00f6nlendirilmesinde kullan\u0131lan fonun pay de\u011ferinde ilgili s\u00fcrede meydana gelen art\u0131\u015f\u00a0dikkate al\u0131nmak suretiyle yap\u0131l\u0131r.<\/p>\n Vergi dairesine bildirim\u00a0<\/b>MADDE 14\u00a0<\/b>\u2013<\/b>\u00a0(1) Bu Y\u00f6netmelik kapsam\u0131nda emeklilik g\u00f6zetim merkezi taraf\u0131ndan vergi dairesine yap\u0131lacak bildirimlerde, amme alaca\u011f\u0131n\u0131n tutar\u0131, vadesi, amme bor\u00e7lusunun ad\u0131\u00a0soyad\u0131\/unvan\u0131, vergi kimlik numaras\u0131, adresi ve ba\u011fl\u0131\u00a0bulunulan vergi dairesi m\u00fcd\u00fcrl\u00fc\u011f\u00fc\u00a0bilgilerine yer verilir.<\/p>\n Denetim\u00a0<\/b>MADDE 15\u00a0<\/b>\u2013<\/b>\u00a0(1) Devlet katk\u0131s\u0131n\u0131n hesaplanmas\u0131na,\u00a0\u00f6denmesine ve hakedilmeyen veya\u00a0\u015firketlerce haks\u0131z olarak tahsil edilen tutarlar\u0131n iade veya mahsup edilmesine,\u00a0\u015firket hesaplar\u0131na intikal eden devlet katk\u0131lar\u0131n\u0131n\u00a0\u015firketlerce ilgili fonlara intikal ettirilmesine ili\u015fkin i\u015f\u00a0ve i\u015flemler M\u00fcste\u015farl\u0131k denetim birimince y\u0131lda en az bir kez denetlenir.<\/p>\n (2) Devlet katk\u0131s\u0131n\u0131n yat\u0131r\u0131ma y\u00f6nlendirilmesinde kullan\u0131lacak fonlara ili\u015fkin denetim Sermaye Piyasas\u0131\u00a0Kurulu taraf\u0131ndan ger\u00e7ekle\u015ftirilir.<\/p>\n Y<\/b>\u0131<\/b>l ekleme\u00a0<\/b>GE<\/b>\u00c7\u0130<\/b>C<\/b>\u0130<\/b>\u00a0MADDE 1\u00a0<\/b>\u2013<\/b>\u00a0(1) 1\/1\/2013 tarihinden\u00a0\u00f6nce sisteme girmi\u015f\u00a0ve 1\/1\/2016 tarihi itibar\u0131\u00a0ile s\u00f6zle\u015fmesi y\u00fcr\u00fcrl\u00fckte olan kat\u0131l\u0131mc\u0131lar\u0131n emeklilik s\u00f6zle\u015fmelerine, s\u00f6zle\u015fmenin sisteme giri\u015f\u00a0tarihine g\u00f6re 1\/1\/2013 tarihi itibar\u0131yla hesaplanan sistemde kalma s\u00fcresi dikkate al\u0131narak, kat\u0131l\u0131mc\u0131n\u0131n devlet katk\u0131s\u0131na esas hak kazanma s\u00fcrelerinin hesaplanmas\u0131\u00a0bak\u0131m\u0131ndan, bir defaya mahsus olmak\u00a0\u00fczere 6327 say\u0131l\u0131\u00a0Kanunun ge\u00e7ici 2 nci maddesinde belirtilen y\u0131l eklemesi yap\u0131l\u0131r. Buna g\u00f6re, kat\u0131l\u0131mc\u0131n\u0131n ilgili s\u00f6zle\u015fmesine ili\u015fkin devlet katk\u0131s\u0131na hak kazanmaya esas s\u00fcresine, 1\/1\/2013 tarihi itibar\u0131yla ilgili s\u00f6zle\u015fmede;<\/p>\n a)\u00a0\u00dc\u00e7\u00a0y\u0131ldan fazla ancak alt\u0131\u00a0y\u0131l veya daha az s\u00fcreyle kal\u0131nm\u0131\u015f\u00a0olmas\u0131\u00a0halinde bir y\u0131l,<\/p>\n b) Alt\u0131\u00a0y\u0131ldan fazla ancak on y\u0131l veya daha az s\u00fcreyle kal\u0131nm\u0131\u015f\u00a0olmas\u0131\u00a0halinde iki y\u0131l,<\/p>\n c) On y\u0131ldan fazla kal\u0131nm\u0131\u015f\u00a0olmas\u0131\u00a0halinde\u00a0\u00fc\u00e7\u00a0y\u0131l,<\/p>\n 1\/1\/2016 tarihinde eklenir.<\/p>\n Devlet katk<\/b>\u0131<\/b>s<\/b>\u0131<\/b>n<\/b>\u0131<\/b>n\u00a0<\/b>\u00f6<\/b>denmemesi\u00a0<\/b>GE<\/b>\u00c7\u0130<\/b>C<\/b>\u0130<\/b>\u00a0MADDE 2\u00a0<\/b>\u2013<\/b>\u00a0(1) 29\/5\/2012 tarihi itibar\u0131yla bireysel emeklilik sisteminde olan bir kat\u0131l\u0131mc\u0131n\u0131n 29\/6\/2012 ile 29\/6\/2014 tarihleri aras\u0131nda herhangi bir nedenle bir emeklilik s\u00f6zle\u015fmesi veya sertifikas\u0131n\u0131\u00a0sonland\u0131rarak birikimlerinin bir k\u0131sm\u0131n\u0131\u00a0veya tamam\u0131n\u0131\u00a0almas\u0131\u00a0durumunda, 31\/12\/2014 tarihine kadar ad\u0131na\u00a0\u00f6denecek katk\u0131\u00a0paylar\u0131\u00a0i\u00e7in Devlet katk\u0131s\u0131\u00a0\u00f6denmez. Emeklilik s\u00f6zle\u015fmesi y\u00fcr\u00fcrl\u00fc\u011fe girmeden\u00a0\u00f6nce cayma hakk\u0131n\u0131\u00a0kullanan veya\u00a0\u015firket taraf\u0131ndan s\u00f6zle\u015fme teklifi reddedilen kat\u0131l\u0131mc\u0131lar i\u00e7in, bu ki\u015filer sisteme girmemi\u015f\u00a0olduklar\u0131ndan, bu h\u00fck\u00fcm uygulanmaz.<\/p>\n (2) 2012 y\u0131l\u0131nda tahsilat\u0131\u00a0yap\u0131lan veya 2013 y\u0131l\u0131nda\u00a0\u015firket hesaplar\u0131na nakden intikal etmi\u015f\u00a0olmakla birlikte, provizyonu 2012 y\u0131l\u0131nda ger\u00e7ekle\u015ftirilen katk\u0131\u00a0pay\u0131\u00a0\u00f6demeleri i\u00e7in Devlet katk\u0131s\u0131\u00a0\u00f6denmez.<\/p>\n Y<\/b>\u00fc<\/b>r<\/b>\u00fc<\/b>rl<\/b>\u00fc<\/b>k\u00a0<\/b>MADDE 16\u00a0<\/b>\u2013<\/b>\u00a0(1) Bu Y\u00f6netmelik 1\/1\/2013 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n Y<\/b>\u00fc<\/b>r<\/b>\u00fc<\/b>tme\u00a0<\/b>MADDE 17\u00a0<\/b>\u2013<\/b>\u00a0(1) Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Hazine M\u00fcste\u015farl\u0131\u011f\u0131n\u0131n ba\u011fl\u0131\u00a0oldu\u011fu Bakan y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":" B\u0130REYSEL EMEKL\u0130L\u0130K S\u0130STEM\u0130NDE DEVLET KATKISI\u00a0HAKKINDA Y\u00d6NETMEL\u0130K Resmi Gazete,\u00a029 Aral\u0131k 2012\u00a0\u00a0CUMARTES\u0130,\u00a0Say\u0131 : 28512,\u00a0Ba\u015fbakanl\u0131k (Hazine M\u00fcste\u015farl\u0131\u011f\u0131)\u2019tan: B\u0130R\u0130NC\u0130\u00a0B\u00d6L\u00dcM Ama\u00e7, Kapsam, Dayanak ve Tan\u0131mlar Ama\u00e7\u00a0ve kapsam\u00a0MADDE 1\u00a0\u2013\u00a0(1) Bu Y\u00f6netmeli\u011fin amac\u0131, bireysel emeklilik sisteminde kat\u0131l\u0131mc\u0131lar\u0131n katk\u0131\u00a0paylar\u0131na kar\u015f\u0131l\u0131k olarak\u00a0\u00f6denecek devlet katk\u0131s\u0131n\u0131n hesaplanmas\u0131na,\u00a0\u00f6denmesine, yat\u0131r\u0131ma y\u00f6nlendirilmesine, hak edilmeyen tutarlar ile haks\u0131z\u00a0\u00f6dendi\u011fi tespit edilen tutarlar\u0131n iadesine veya mahsup edilmesine ve devlet katk\u0131s\u0131yla ilgili di\u011fer …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,28],"tags":[188,190,189,191,43,200],"class_list":["post-381","post","type-post","status-publish","format-standard","","category-ekonomi","category-resmi-gazete","tag-bireysel","tag-devlet","tag-emeklilik","tag-katki","tag-yonetmelik","tag-yuzde"],"yoast_head":"\n