{"id":997,"date":"2025-02-05T09:15:55","date_gmt":"2025-02-05T09:15:55","guid":{"rendered":"https:\/\/fuattutuncuoglu.com.tr\/?p=997"},"modified":"2025-02-05T09:15:56","modified_gmt":"2025-02-05T09:15:56","slug":"yurt-disi-borclanmasiyla-emeklilikte-mahkeme-karariyla-eytli-olunabiliyor","status":"publish","type":"post","link":"https:\/\/fuattutuncuoglu.com.tr\/?p=997","title":{"rendered":"YURT DI\u015eI BOR\u00c7LANMASIYLA EMEKL\u0130L\u0130KTE MAHKEME KARARIYLA EYT\u2019L\u0130 OLUNAB\u0130L\u0130YOR"},"content":{"rendered":"\n

Vakkas Demir<\/em><\/a><\/p>\n\n\n\n

SGK Ba\u015fm\u00fcfetti\u015fi<\/em><\/p>\n\n\n\n

3201 say\u0131l\u0131 Yurt D\u0131\u015f\u0131nda Bulunan T\u00fcrk Vatanda\u015flar\u0131n\u0131n Yurt D\u0131\u015f\u0131nda Ge\u00e7en S\u00fcrelerinin Sosyal G\u00fcvenlikleri Bak\u0131m\u0131ndan De\u011ferlendirilmesi Hakk\u0131nda Kanuna g\u00f6re yap\u0131lan bor\u00e7lanmalarda ve emeklilikte uygulamada \u00f6nemli \u00f6nemli sorun bulunmaktad\u0131r. Bunlardan birincisi; <\/strong>yurt d\u0131\u015f\u0131 bor\u00e7lanma ile kazan\u0131lan s\u00fcrelerin mal edilece\u011fi d\u00f6nemin tespitidir. \u0130kincisi ise;<\/strong> yurt d\u0131\u015f\u0131 bor\u00e7lanmas\u0131 ile kazan\u0131lan sigortal\u0131l\u0131k s\u00fcrelerinde sigortal\u0131l\u0131k ba\u015flang\u0131\u00e7 tarihinin tespitidir.<\/p>\n\n\n\n

\u00dcstte belirtti\u011fimiz bu iki durumla ilgili SGK ile faydalan\u0131c\u0131lar aras\u0131nda \u00e7o\u011fu zaman sorun olmu\u015ftur. Baz\u0131 zamanlarda ya\u015fanan sorunlar yasal d\u00fczenlemelerle \u00e7\u00f6z\u00fclm\u00fc\u015f, baz\u0131 durumlarda ise, mahkeme kararlar\u0131yla giderilmeye \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

Bu makale \u00e7al\u0131\u015fmam\u0131zda, yurt d\u0131\u015f\u0131 bor\u00e7lanmas\u0131 yaparak bu bor\u00e7lanma s\u00fcreleri Ba\u011f-Kur (4\/b) kapsam\u0131nda de\u011ferlendirilen\/say\u0131lan ki\u015filerin, yurt d\u0131\u015f\u0131ndaki sigorta ba\u015flang\u0131\u00e7lar\u0131n\u0131 T\u00fcrkiye\u2019de sigorta ba\u015flang\u0131c\u0131 kabul etmeyen SGK\u2019n\u0131n bu uygulamas\u0131n\u0131n, dava yoluna gidildi\u011finde, yurt d\u0131\u015f\u0131ndaki sigorta ba\u015flang\u0131c\u0131n\u0131n T\u00fcrkiye\u2019de de sigorta ba\u015flang\u0131c\u0131 kabul edilip EYT\u2019li olunabilece\u011fi hususlar\u0131nda \u00f6rnek yarg\u0131 karar\u0131 verip a\u00e7\u0131klamaya \u00e7al\u0131\u015faca\u011f\u0131z.<\/p>\n\n\n\n

3201 say\u0131l\u0131 yurt d\u0131\u015f\u0131 bor\u00e7lanma kanununun 2. ve 3. F\u0131kralar\u0131 gere\u011fi, T\u00fcrkiye\u2019de sosyal g\u00fcvenlik kurulu\u015flar\u0131na tabi hizmeti olanlar\u0131n sigortal\u0131l\u0131k ba\u015flang\u0131\u00e7 tarihinden \u00f6nceki s\u00fcreler bor\u00e7lan\u0131lm\u0131\u015f ise sigortal\u0131l\u0131\u011f\u0131n ba\u015flang\u0131c\u0131, bor\u00e7lan\u0131lan g\u00fcn say\u0131s\u0131 kadar geriye g\u00f6t\u00fcr\u00fclerek tespit edilmektedir. Sosyal g\u00fcvenlik kurulu\u015flar\u0131na tabi hizmeti bulunmayanlar\u0131n sigortal\u0131l\u0131klar\u0131n\u0131n ba\u015flang\u0131\u00e7 tarihi ise, bor\u00e7lar\u0131n\u0131 tamamen \u00f6dedikleri tarihten bor\u00e7lan\u0131lan g\u00fcn say\u0131s\u0131 kadar geriye g\u00f6t\u00fcr\u00fclerek belirlenmektedir.<\/p>\n\n\n\n

5510 say\u0131l\u0131 Kanunun ge\u00e7ici 7 nci maddesinin yedinci f\u0131kras\u0131na g\u00f6re, 2008 Ekim ay\u0131 ba\u015f\u0131ndan sonra Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda (eski ad\u0131yla Emekli Sand\u0131\u011f\u0131 sigortal\u0131l\u0131\u011f\u0131)<\/em> sigortal\u0131 olarak \u00e7al\u0131\u015fmaya ba\u015flayanlar\u0131n bu tarihten \u00f6nceki s\u00fcreleri bor\u00e7lan\u0131lm\u0131\u015f ise sigortal\u0131l\u0131\u011f\u0131n ba\u015flang\u0131c\u0131 geriye g\u00f6t\u00fcr\u00fclmemektedir.  <\/p>\n\n\n\n

3201 say\u0131l\u0131 Kanunun 5 inci maddesinin be\u015finci f\u0131kras\u0131nda sosyal g\u00fcvenlik s\u00f6zle\u015fmesi akdedilmi\u015f \u00fclkelerdeki s\u00fcrelerini bor\u00e7lananlar\u0131n, bu \u00fclkelerde ilk defa \u00e7al\u0131\u015fmaya ba\u015flad\u0131klar\u0131 tarihin, ilk i\u015fe giri\u015f tarihi olarak dikkate al\u0131nmayaca\u011f\u0131 h\u00fckm\u00fc yer almakta ise de, 11.09.2014 tarihli ve 6552 say\u0131l\u0131 Kanun ile bu f\u0131kraya eklenen c\u00fcmle gere\u011fi, uluslararas\u0131 sosyal g\u00fcvenlik s\u00f6zle\u015fmelerinde T\u00fcrk sigortas\u0131na giri\u015finden \u00f6nce akit \u00fclke sigortas\u0131na girdi\u011fi tarihin T\u00fcrk sigortas\u0131na girdi\u011fi tarih olarak kabul edilece\u011fine ili\u015fkin \u00f6zel h\u00fck\u00fcm bulunan \u00fclkelerdeki sigortal\u0131l\u0131k s\u00fcrelerini bor\u00e7lananlar\u0131n akit \u00fclkede ilk defa \u00e7al\u0131\u015fmaya ba\u015flad\u0131klar\u0131 tarih ilk i\u015fe giri\u015f tarihi olarak kabul edilmektedir. <\/p>\n\n\n\n

Buna g\u00f6re, Almanya, Arnavutluk, Avusturya, Azerbaycan, Bel\u00e7ika, Bosna Hersek, \u00c7ekya, Fransa, G\u00fcrcistan, H\u0131rvatistan, Hollanda, \u0130svi\u00e7re, \u0130talya, Kanada, Kebek, KKTC, Kore Cumhuriyeti, L\u00fcksemburg, Makedonya, Slovakya ve Tunus\u2019taki ilk \u00e7al\u0131\u015fma ba\u015flang\u0131\u00e7lar\u0131 T\u00fcrkiye\u2019de sigorta ba\u015flang\u0131c\u0131 olarak kabul edilmektedir.<\/p>\n\n\n\n

SGK\u2019n\u0131n 2018\/38 say\u0131l\u0131 genelgesinin 6. b\u00f6l\u00fcm\u00fcnde; \u201c\u2026Kanunun 26 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi, 28 inci maddesinin d\u00f6rd\u00fcnc\u00fc ve be\u015finci f\u0131kralar\u0131 ile 32 nci maddesinin ikinci f\u0131kras\u0131n\u0131n (a) bendi h\u00fck\u00fcmleri ile 506 ve 2925 say\u0131l\u0131 kanunlara g\u00f6re ayl\u0131k ba\u011flanabilmesi i\u00e7in sigortal\u0131l\u0131k s\u00fcresi \u015fart\u0131 bulundu\u011fundan sosyal g\u00fcvenlik s\u00f6zle\u015fmesinde \u00f6zel h\u00fck\u00fcm bulunan akit \u00fclkedeki \u00e7al\u0131\u015f\u0131lmaya ba\u015flan\u0131lan tarihin, T\u00fcrkiye\u2019de ilk i\u015fe giri\u015f tarihi olarak esas al\u0131nmas\u0131 sadece bu kapsamdakiler i\u00e7in uygulanacakt\u0131r. 1479, 5434 ve m\u00fclga 2926 say\u0131l\u0131 kanunlarda sigortal\u0131l\u0131k s\u00fcresi \u015fart\u0131 \u00f6ng\u00f6r\u00fclmedi\u011finden bu kanunlar kapsam\u0131nda olanlar hakk\u0131nda bu d\u00fczenleme uygulanmayacakt\u0131r. \u2026 <\/strong>Ev kad\u0131nl\u0131\u011f\u0131 s\u00fcreleri akit \u00fclke mevzuat\u0131na g\u00f6re sigortal\u0131l\u0131k s\u00fcresi olarak kabul edilmedi\u011finden bu s\u00fcreleri bor\u00e7lananlar\u0131n s\u00f6zle\u015fmeli \u00fclkelerdeki ikamet ba\u015flang\u0131\u00e7 tarihleri T\u00fcrkiye\u2019de ilk i\u015fe giri\u015f tarihi olarak kabul edilmeyecektir. Ev kad\u0131nl\u0131\u011f\u0131 s\u00fcrelerini bor\u00e7lananlar\u0131n sigortal\u0131l\u0131k ba\u015flang\u0131c\u0131 3201 say\u0131l\u0131 Kanunun 5 inci maddesinin ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralar\u0131 gere\u011fince tespit edilecektir.\u201d <\/em>h\u00fck\u00fcmleri yer almaktad\u0131r.<\/p>\n\n\n\n

SGK\u2019n\u0131n \u00fcstte yer alan genelgesindeki ifadelere g\u00f6re, yurt d\u0131\u015f\u0131 bor\u00e7lanmas\u0131 yap\u0131p ta bu bor\u00e7lanma s\u00fcreleri 4\/1-b (Ba\u011f-Kur) kapsam\u0131nda de\u011ferlendirilen ki\u015filer i\u00e7in yurt d\u0131\u015f\u0131 \u00e7al\u0131\u015fma ba\u015flang\u0131\u00e7lar\u0131 T\u00fcrkiye\u2019de sigorta ba\u015flang\u0131c\u0131 olarak kabul edilmemektedir.<\/p>\n\n\n\n

Peki SGK\u2019n\u0131n bu uygulamas\u0131 Ba\u011f-Kur\u2019lu vatanda\u015flar\u0131n hangi durumda aleyhine olmaktad\u0131r? \u015e\u00f6yle ki; 03.03.2023 tarihli ve 7438 say\u0131l\u0131 EYT kanuna g\u00f6re, Ba\u011f-Kur\u2019lular\u0131n EYT kapsam\u0131nda ya\u015fa bak\u0131lmadan emekli olabilmeleri i\u00e7in, kad\u0131nlarda 7200 prim g\u00fcn\u00fc, erkeklerde 9000 prim g\u00fcn say\u0131s\u0131 \u015fart\u0131n\u0131 ta\u015f\u0131malar\u0131 gerekmektedir. Buna g\u00f6re, \u00f6rne\u011fin 2024 y\u0131l\u0131nda 7200 g\u00fcn (20 y\u0131l) \u00fczerinden 4\/b \u015fartlar\u0131nda bor\u00e7lanma yap\u0131p ta T\u00fcrkiye\u2019de sosyal g\u00fcvencesi bulunmayan bir kad\u0131n sigortal\u0131n\u0131n 7200 g\u00fcn geriye gidilerek T\u00fcrkiye\u2019de sigorta ba\u015flang\u0131c\u0131 tespit edilecek, bu tarih ise, 2004 y\u0131l\u0131na denk gelecektir. Bu durumda bu kad\u0131n sigortal\u0131 EYT kapsam\u0131na girmeyecek ve emekli olmak i\u00e7in emeklilik ya\u015f\u0131 olan 58 ya\u015f\u0131n\u0131 bekleyecektir. Ancak, SGK, 4\/a sigortal\u0131lar\u0131nda oldu\u011fu gibi, 4\/b sigortal\u0131lar\u0131nda da akit \u00fclkedeki \u00e7al\u0131\u015fma ba\u015flang\u0131c\u0131n\u0131 T\u00fcrkiye\u2019de sigorta ba\u015flang\u0131c\u0131 olarak kabul etse, bu kad\u0131n sigortal\u0131n\u0131n ya\u015fad\u0131\u011f\u0131 akit \u00fclkede 08.09.1999\u2019dan \u00f6nce \u00e7al\u0131\u015fma ba\u015flang\u0131c\u0131 varsa EYT\u2019li olacak ve ya\u015fa bak\u0131lmadan emekli olabilecektir.<\/p>\n\n\n\n

SGK\u2019n\u0131n yurt d\u0131\u015f\u0131 bor\u00e7lanmas\u0131 yaparak yurt d\u0131\u015f\u0131 s\u00fcreleri 4\/b \u015fartlar\u0131nda say\u0131lan ki\u015filerden akit \u00fclkedeki \u00e7al\u0131\u015fma ba\u015flang\u0131c\u0131n\u0131 T\u00fcrkiye\u2019de sigorta ba\u015flang\u0131c\u0131 say\u0131lmayan ki\u015filere y\u00f6nelik bu uygulamas\u0131 ma\u011fduriyetler olu\u015fturmakta ve hak kayb\u0131na u\u011frayan ki\u015filer dava yoluna gitmektedirler.<\/p>\n\n\n\n

  1. <\/li><\/ol>\n\n\n\n

    \u00dcstte yapt\u0131\u011f\u0131m\u0131z a\u00e7\u0131klamalardan anla\u015f\u0131laca\u011f\u0131 \u00fczere, yurt d\u0131\u015f\u0131 bor\u00e7lanmas\u0131 yap\u0131p ta bor\u00e7land\u0131\u011f\u0131 s\u00fcreler SGK taraf\u0131ndan 4\/b kapsam\u0131nda kabul edilen ki\u015filerin akit \u00fclkedeki sigorta ba\u015flang\u0131\u00e7lar\u0131 SGK taraf\u0131ndan T\u00fcrkiye\u2019de sigorta ba\u015flang\u0131c\u0131 olarak kabul edilmemektedir. SGK\u2019n\u0131n yasal olmayan bu uygulamas\u0131na dava a\u00e7an ki\u015filer, akit \u00fclkedeki sigorta ba\u015flang\u0131\u00e7lar\u0131n\u0131 T\u00fcrkiye\u2019de sigorta ba\u015flang\u0131c\u0131 olarak sayd\u0131rarak, EYT\u2019li olma hakk\u0131 elde etmektedirler. \u00d6rnek yarg\u0131 karar\u0131 a\u015fa\u011f\u0131da verilmi\u015ftir.<\/p>\n\n\n\n

    Yarg\u0131tay 10. Hukuk Dairesi\u2019nin 2022\/1401 E. 2022\/6932 K. ve 11.05.2022 tarihli ilam\u0131nda \u00f6zetle; <\/strong>\u201c\u2026 Davac\u0131 vekili \u00f6zetle, davac\u0131n\u0131n Almanya \u00fclkesinde 01.09.2000 tarihinden itibaren \u00e7al\u0131\u015fmas\u0131 oldu\u011funu, yurt d\u0131\u015f\u0131 bor\u00e7lanmas\u0131n\u0131n bu tarihten geriye gidilmek ve 18 ya\u015f\u0131n dolduruldu\u011fu tarih dikkate al\u0131narak 09.10.1990 tarihine g\u00f6re 14.02.2018 tarihli tahsis talebinin de\u011ferlendirilmesi gerekirken aksine kurum i\u015fleminin yerinde olmad\u0131\u011f\u0131n\u0131 belirterek terditli taleplerinin kabul edilmesini talep etmi\u015ftir. \u2026 Dosyadaki bilgi ve belgelerden; 01.04.1971 do\u011fumlu olan davac\u0131n\u0131n Kuurma verdi\u011fi ilk bor\u00e7lanma talep dilek\u00e7esiyle ev kad\u0131nl\u0131\u011f\u0131 s\u00fcrelerinden ba\u015flang\u0131\u00e7tan itibaren emeklili\u011fe yetecek kadar s\u00fcreyi bor\u00e7lanma talebinde bulundu\u011fu, daval\u0131 Kurumun 09.10.1990-14.11.2008 aras\u0131 5450 g\u00fcn kar\u015f\u0131l\u0131\u011f\u0131 65.923,00 TL tahakkuk \u00e7\u0131kartt\u0131\u011f\u0131, davac\u0131n\u0131n ikinci bor\u00e7lanma talebiyle birlikte 10.01.2009-25.10.2009 aras\u0131 220 g\u00fcn kar\u015f\u0131l\u0131\u011f\u0131 4763,00 TL bor\u00e7 \u00e7\u0131kart\u0131ld\u0131\u011f\u0131, davac\u0131n\u0131n s\u00fcresi i\u00e7erisinde iki bor\u00e7lanma i\u00e7in \u00e7\u0131kart\u0131lan tahakkuk miktarlar\u0131n\u0131 kurum hesab\u0131na yat\u0131rd\u0131\u011f\u0131, 08.10.2019 tarihli tahsis talep dilek\u00e7esiyle 01.11.2019 tarihinden itibaren emekli ayl\u0131\u011f\u0131 ba\u011flanmas\u0131 i\u00e7in talepte bulundu\u011fu, daval\u0131 Kurum taraf\u0131ndan 08.11.2019 tarihli cevabi yaz\u0131 ile 01.01.2019 itibariyle 48 ya\u015f 5679 g\u00fcn 22 y\u0131l hizmet s\u00fcresinin bulundu\u011fu, ilk i\u015fe giri\u015f tarihinin 03.03.1997 olarak belirlenmi\u015f oldu\u011fu, emekli olabilmesi i\u00e7in 53 ya\u015f 5900 g\u00fcn 20 y\u0131l hizmet s\u00fcresi \u015fart\u0131ndan ya\u015f ve prim g\u00fcn say\u0131s\u0131 \u015fart\u0131n\u0131 yerine getirmedi\u011finden tahsis talebinin reddine karar verildi\u011fi, Kurumun ret karar\u0131 \u00fczerine eldeki davan\u0131n a\u00e7\u0131ld\u0131\u011f\u0131, anla\u015f\u0131lmaktad\u0131r. \u2026. Yukar\u0131daki a\u00e7\u0131klamalar \u00e7er\u00e7evesinde, T\u00fcrkiye\u2019de ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 ba\u011flanmas\u0131 i\u00e7in esas al\u0131nacak sigortal\u0131l\u0131k ba\u015flang\u0131\u00e7 tarihi, davac\u0131n\u0131n Almanya sigortas\u0131na giri\u015f tarihi olan 01.09.2000 tarihi olup ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 ba\u011flanma ko\u015fullar\u0131n\u0131n bu tarihe g\u00f6re belirlenmesi gerekirken, ev kad\u0131nl\u0131\u011f\u0131 bor\u00e7lanmas\u0131 kadar geriye g\u00f6t\u00fcr\u00fclerek ev kad\u0131nl\u0131\u011f\u0131 bor\u00e7lanmas\u0131ndaki bir tarihin sigorta ba\u015flang\u0131\u00e7 tarihi olarak tespiti ve giderek ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 tahsis ko\u015fullar\u0131n\u0131n bu tarihe g\u00f6re belirlenmesi usul ve yasaya ayk\u0131r\u0131 olup bozma nedenidir.\u201d<\/strong><\/em> <\/strong>denilmektedir.<\/p>\n\n\n\n

    \u00dcstte yer verdi\u011fimiz \u00f6rnek ve emsal Yarg\u0131tay karar\u0131ndan anla\u015f\u0131laca\u011f\u0131 \u00fczere, yapm\u0131\u015f olduklar\u0131 yurt d\u0131\u015f\u0131 bor\u00e7lanma g\u00fcnleri 4\/b\u2019ye say\u0131lan ki\u015filerin emeklilik \u015fartlar\u0131 belirlenirken, aynen 4\/a sigortal\u0131lar\u0131nda oldu\u011fu gibi, akit \u00fclkedeki sigorta ba\u015flang\u0131\u00e7 tarihleri esas al\u0131narak belirlenmeli ve akit \u00fclke sigorta ba\u015flang\u0131\u00e7lar\u0131 T\u00fcrkiye\u2019de de sigorta ba\u015flang\u0131c\u0131 kabul edilmelidir.<\/p>\n\n\n\n

    SGK, 2028\/38 say\u0131l\u0131 genelge gere\u011fi, yurt d\u0131\u015f\u0131 bor\u00e7lanmas\u0131 yap\u0131p ta bor\u00e7lanma s\u00fcreleri 4\/b kapsam\u0131nda say\u0131lan ki\u015filerin T\u00fcrkiye\u2019deki sigorta ba\u015flang\u0131\u00e7lar\u0131n\u0131 belirlerken akit \u00fclkedeki \u00e7al\u0131\u015fma ba\u015flang\u0131c\u0131n\u0131 T\u00fcrkiye\u2019de sigorta ba\u015flang\u0131c\u0131 olarak kabul etmemektedir.<\/p>\n\n\n\n

    SGK\u2019n\u0131n bu uygulamas\u0131, yurt d\u0131\u015f\u0131 bor\u00e7lanma s\u00fcreleri 4\/b kapsam\u0131nda say\u0131lan ki\u015fileri, 03.03.2023 tarihli ve 7438 say\u0131l\u0131 EYT kanun kapsam\u0131ndaki EYT\u2019li olma hakk\u0131ndan mahrum b\u0131rakmaktad\u0131r.<\/p>\n\n\n\n

    Bu konuda ma\u011fduriyet ya\u015fayan ki\u015filer konu yarg\u0131ya ta\u015f\u0131d\u0131klar\u0131nda, uluslararas\u0131 s\u00f6zle\u015fmelerde akit \u00fclkedeki \u00e7al\u0131\u015fma ba\u015flang\u0131c\u0131n\u0131n T\u00fcrkiye\u2019de sigortal\u0131 say\u0131laca\u011f\u0131na y\u00f6nelik bir h\u00fck\u00fcm varsa, mahkemeler bunu esas almakta, akit \u00fclkedeki \u00e7al\u0131\u015fma ba\u015flang\u0131c\u0131n\u0131 T\u00fcrkiye\u2019de sigorta ba\u015flang\u0131c\u0131 olarak kabul etmekte, emeklilik \u015fartlar\u0131n\u0131n buna g\u00f6re belirlenmesi ve EYT\u2019li olunmas\u0131 y\u00f6n\u00fcnde vatanda\u015f lehinde kararlar vermektedir.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Vakkas Demir SGK Ba\u015fm\u00fcfetti\u015fi 3201 say\u0131l\u0131 Yurt D\u0131\u015f\u0131nda Bulunan T\u00fcrk Vatanda\u015flar\u0131n\u0131n Yurt D\u0131\u015f\u0131nda Ge\u00e7en S\u00fcrelerinin Sosyal G\u00fcvenlikleri Bak\u0131m\u0131ndan De\u011ferlendirilmesi Hakk\u0131nda Kanuna g\u00f6re yap\u0131lan bor\u00e7lanmalarda ve emeklilikte uygulamada \u00f6nemli \u00f6nemli sorun bulunmaktad\u0131r. Bunlardan birincisi; yurt d\u0131\u015f\u0131 bor\u00e7lanma ile kazan\u0131lan s\u00fcrelerin mal edilece\u011fi d\u00f6nemin tespitidir. \u0130kincisi ise; yurt d\u0131\u015f\u0131 bor\u00e7lanmas\u0131 ile kazan\u0131lan sigortal\u0131l\u0131k s\u00fcrelerinde sigortal\u0131l\u0131k ba\u015flang\u0131\u00e7 tarihinin […]<\/p>\n","protected":false},"author":1,"featured_media":998,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[13,14,15,4,7,8,16],"tags":[],"_links":{"self":[{"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/997"}],"collection":[{"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=997"}],"version-history":[{"count":1,"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/997\/revisions"}],"predecessor-version":[{"id":999,"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/997\/revisions\/999"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=\/wp\/v2\/media\/998"}],"wp:attachment":[{"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=997"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=997"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}