{"id":432,"date":"2025-04-09T19:07:51","date_gmt":"2025-04-09T16:07:51","guid":{"rendered":"https:\/\/www.yavuzselimkilic.com\/yazilar\/?p=432"},"modified":"2025-04-09T19:07:51","modified_gmt":"2025-04-09T16:07:51","slug":"odenmeyen-sgk-islemlerinin-muhasebe-kaydi","status":"publish","type":"post","link":"https:\/\/www.yavuzselimkilic.com\/yazilar\/odenmeyen-sgk-islemlerinin-muhasebe-kaydi\/","title":{"rendered":"\u00d6denmeyen SGK \u0130\u015flemlerinin Muhasebe Kayd\u0131"},"content":{"rendered":"

\u00d6denmeyen SGK \u0130\u015flemlerinin Muhasebe Kayd\u0131<\/h2>\n

5510 Say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununun 88.maddesinde Kuruma fiilen \u00f6denmeyen prim tutarlar\u0131n\u0131n Gelir ve Kurumlar Vergisi matrahlar\u0131n\u0131n tespitinde gider yaz\u0131lamayaca\u011f\u0131 belirtilmi\u015ftir.
\nSGK priminin gider olarak dikkate al\u0131nabilmesi i\u00e7in, bu primlerin Sosyal Sigortalar Kurumu\u2019na fiilen \u00f6denmi\u015f olmas\u0131 gerekmekte olup, sigorta primleri, d\u00f6nemine ve ait oldu\u011fu y\u0131la bak\u0131lmaks\u0131z\u0131n fiilen \u00f6dendi\u011fi tarihte gider olarak kazanc\u0131n tespitinde dikkate al\u0131nacakt\u0131r.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\u00d6denmeyen SGK Primlerinin ilgili hesaba virman\u0131 (D\u00d6NEM SONU)<\/p>\n<\/td>\n<\/tr>\n

Hesap<\/strong><\/td>\nBor\u00e7<\/strong><\/td>\nAlacak<\/strong><\/td>\n<\/tr>\n
361-\u00d6DENECEK SOSYAL G\u00dcVENL\u0130K KES\u0130NT\u0130LER\u0130<\/td>\n#.####,##<\/td>\n<\/td>\n<\/tr>\n
-SGK \u0130\u015f\u00e7i Pay\u0131: #.####,##<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
-SGK \u0130\u015fveren Pay\u0131: #.####,##<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
-\u0130\u015fsizlik Sigortas\u0131 \u0130\u015f\u00e7i Pay\u0131: #.####,##<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
-\u0130\u015fsizlik Sigortas\u0131 \u0130\u015fveren Pay\u0131: #.####,##<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
368 VAD.GE\u00c7.ERT.VEYA TAK.D\u0130\u011e.Y\u00dcK. HS.<\/td>\n<\/td>\n#.####,##<\/td>\n<\/tr>\n
950 MATRAHA \u0130LAVE ED\u0130LECEK UNSURLAR<\/td>\n#.####,##<\/td>\n<\/td>\n<\/tr>\n
951 MATRAHA \u0130LAVE ED\u0130LECEK UNSURLAR<\/td>\n<\/td>\n#.####,##<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n
\n

\u00d6denmeyen SGK Primlerinin \u00f6deme kayd\u0131 (\u00d6DENME TAR\u0130H\u0130)<\/p>\n<\/td>\n<\/tr>\n

Hesap<\/strong><\/td>\nBor\u00e7<\/strong><\/td>\nAlacak<\/strong><\/td>\n<\/tr>\n
368 VAD.GE\u00c7.ERT.VEYA TAK.D\u0130\u011e.Y\u00dcK. HS.<\/td>\n#.####,##<\/td>\n<\/td>\n<\/tr>\n
102 BANKALAR<\/td>\n<\/td>\n#.####,##<\/td>\n<\/tr>\n
951 MATRAHA \u0130LAVE ED\u0130LECEK UNSURLAR<\/td>\n#.####,##<\/td>\n<\/td>\n<\/tr>\n
950 MATRAHA \u0130LAVE ED\u0130LECEK UNSURLAR<\/td>\n<\/td>\n#.####,##<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

\u00d6denmeyen SGK \u0130\u015flemlerinin Muhasebe Kayd\u0131 5510 Say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununun 88.maddesinde Kuruma fiilen \u00f6denmeyen prim tutarlar\u0131n\u0131n Gelir ve Kurumlar Vergisi matrahlar\u0131n\u0131n tespitinde gider yaz\u0131lamayaca\u011f\u0131 belirtilmi\u015ftir. SGK priminin gider olarak dikkate al\u0131nabilmesi i\u00e7in, bu primlerin Sosyal Sigortalar Kurumu\u2019na fiilen \u00f6denmi\u015f olmas\u0131 gerekmekte olup, sigorta primleri, d\u00f6nemine ve ait oldu\u011fu y\u0131la bak\u0131lmaks\u0131z\u0131n fiilen […]<\/p>\n","protected":false},"author":1,"featured_media":439,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,7],"tags":[126,127,125],"class_list":["post-432","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sgk","category-muhasebe","tag-muhasebe","tag-odenmeyen-sgk","tag-sgk"],"_links":{"self":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/432","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/comments?post=432"}],"version-history":[{"count":8,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/432\/revisions"}],"predecessor-version":[{"id":441,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/432\/revisions\/441"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media\/439"}],"wp:attachment":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media?parent=432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/categories?post=432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/tags?post=432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}