{"id":1307,"date":"2019-02-04T17:04:42","date_gmt":"2019-02-04T14:04:42","guid":{"rendered":"https:\/\/infocusdanismanlik.com.tr\/?page_id=1307"},"modified":"2021-01-19T13:47:12","modified_gmt":"2021-01-19T10:47:12","slug":"sosyal-guvenlik-hukuku-danismanligi-2","status":"publish","type":"page","link":"https:\/\/infocusdanismanlik.com.tr\/hizmetlerimiz\/sosyal-guvenlik-hukuku-danismanligi-2","title":{"rendered":"SOSYAL G\u00dcVENL\u0130K HUKUKU DANI\u015eMANLI\u011eI"},"content":{"rendered":"

Sosyal G\u00fcvenlik Hukuku Dan\u0131\u015fmanl\u0131\u011f\u0131<\/h3>\n
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\n\t $\"sosyal$ \n<\/div>\n\n<\/div><\/div><\/div><\/div>
7256 Say\u0131l\u0131 Kanun Sonras\u0131 G\u00fcncel SGK Te\u015fvikleri<\/h3>\n
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17 Kas\u0131m 2020 tarihinde 31307 say\u0131l\u0131 resmi gazetede yay\u0131mlanan \u201c7256 SAYILI BAZI ALACAKLARIN YEN\u0130DEN YAPILANDIRILMASI \u0130LE BAZI KANUNLARDA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASI HAKKINDA KANUN\u201dunda yer alan h\u00fck\u00fcmler \u0131\u015f\u0131\u011f\u0131nda g\u00fcncel te\u015fvikler a\u015fa\u011f\u0131daki gibi olacakt\u0131r.<\/p>\n
7256 SAYILI KANUNUN 5. MADDES\u0130 \u2013 HIZLI \u0130\u015eE D\u00d6N\u00dc\u015e TE\u015eV\u0130K\u0130 <\/strong><\/p>\n
\u201c\u0130\u015fsizlik \u00f6dene\u011finden yararland\u0131r\u0131l\u0131p, i\u015ften ayr\u0131lmalar\u0131n\u0131 takip eden 90 g\u00fcn i\u00e7erisinde \u00f6zel sekt\u00f6r i\u015fyerlerinde bu Kanun kapsam\u0131nda i\u015fe giren ve i\u015fe girdi\u011fi tarihten itibaren hizmet akdine tabi olarak en az on iki ay s\u00fcreyle kesintisiz \u00e7al\u0131\u015fanlardan talepte bulunanlar\u0131n, 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi uyar\u0131nca sigortal\u0131 say\u0131lmak suretiyle, i\u015fe ba\u015flad\u0131klar\u0131 tarihten \u00f6nce yararland\u0131klar\u0131 en son i\u015fsizlik \u00f6dene\u011fi s\u00fcresi i\u00e7in Kurumca Sosyal G\u00fcvenlik Kurumuna \u00f6deme yap\u0131ld\u0131\u011f\u0131 tarihte ge\u00e7erli prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00fczerinden hesaplanacak uzun vadeli sigorta primi i\u015fveren ve sigortal\u0131 hisselerinin tamam\u0131 Fondan kar\u015f\u0131lan\u0131r. Bu f\u0131kra h\u00fck\u00fcmlerinden ayn\u0131 i\u015fsizlik \u00f6dene\u011fi hak sahipli\u011fi i\u00e7in sadece bir defa yararlan\u0131l\u0131r.\u201d<\/em> H\u00fckm\u00fc gere\u011fi;<\/p>\n
\u0130\u015fsizlik \u00f6dene\u011finden yararland\u0131r\u0131lan ki\u015filerin istihdama daha h\u0131zl\u0131 d\u00f6n\u00fc\u015flerinin te\u015fvik edilmesi amac\u0131yla bu ki\u015filerin, i\u015ften ayr\u0131lmalar\u0131n\u0131 takip eden 90 g\u00fcn i\u00e7erisinde i\u015fe girmeleri<\/strong> ve bu i\u015f yerinde 12 ay s\u00fcreyle kesintisiz \u00e7al\u0131\u015fmalar\u0131<\/strong> halinde uzun vadeli sigorta primlerinin tamam\u0131n\u0131n \u0130\u015fsizlik Sigortas\u0131 Fonundan kar\u015f\u0131lanmas\u0131 d\u00fczenlenmektedir.<\/u><\/p>\n
7256 SAYILI KANUNUN 12. MADDES\u0130 -\u0130ST\u0130HDAMA D\u00d6N\u00dc\u015e TE\u015eV\u0130K\u0130 -YEN\u0130<\/strong><\/p>\n
\u201c4447 say\u0131l\u0131 Kanuna ge\u00e7ici madde eklenmi\u015ftir. 1\/10\/2020 tarihi itibar\u0131yla Sosyal G\u00fcvenlik Kurumuna bildirilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde kay\u0131tl\u0131 olanlar, sosyal g\u00fcvenlik kurulu\u015flar\u0131ndan emeklilik veya ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 almakta olanlar ile yabanc\u0131lar hari\u00e7; 4857 say\u0131l\u0131 Kanun kapsam\u0131nda olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n her t\u00fcrl\u00fc i\u015f veya hizmet s\u00f6zle\u015fmesiyle hizmetleri Sosyal G\u00fcvenlik Kurumuna bildirilerek veya bildirilmeksizin istihdam edilip 1\/1\/2019-17\/4\/2020 tarihleri aras\u0131ndaki d\u00f6nemde i\u015f veya hizmet s\u00f6zle\u015fmesi 4857 say\u0131l\u0131 Kanunun 25 inci maddesinin birinci f\u0131kras\u0131n\u0131n (II) numaral\u0131 bendinde ve di\u011fer Kanunlar\u0131n ilgili h\u00fck\u00fcmlerine g\u00f6re ahlak ve iyi niyet kurallar\u0131na uymayan h\u00e2ller ve benzeri sebepler d\u0131\u015f\u0131nda sona erenler ile hizmetleri Sosyal G\u00fcvenlik Kurumuna bildirilmeksizin bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarih itibar\u0131yla istihdam edilmeye devam edilmekte olanlar\u0131n, i\u015f veya hizmet s\u00f6zle\u015fmelerinin sona erdi\u011fi ya da h\u00e2lihaz\u0131rda \u00e7al\u0131\u015fmakta olduklar\u0131 en son \u00f6zel sekt\u00f6r i\u015fverenine bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihi takip eden 30 g\u00fcn i\u00e7erisinde ba\u015fvuruda bulunmalar\u0131 ve i\u015fveren taraf\u0131ndan;<\/em><\/p>\n
\u00a0<\/em>a) Fiilen \u00e7al\u0131\u015ft\u0131r\u0131lmalar\u0131 h\u00e2linde, prim \u00f6deme g\u00fcn say\u0131lar\u0131n\u0131n 44,15 T\u00fcrk liras\u0131 ile \u00e7arp\u0131m\u0131 sonucu bulunacak tutar.<\/em><\/p>\n
\u00a0<\/em>b) \u0130\u015fe ba\u015flat\u0131l\u0131p 4857 say\u0131l\u0131 Kanunun ge\u00e7ici 10 uncu maddesi uyar\u0131nca i\u015fveren taraf\u0131ndan \u00fccretsiz izne ayr\u0131lanlara, Fondan g\u00fcnl\u00fck 39,24 T\u00fcrk liras\u0131 nakdi \u00fccret deste\u011fi verilir.<\/em><\/p>\n
\u00a0<\/em>\u00a0 \u00a0 Bu madde uyar\u0131nca destekten yararlananlar, ge\u00e7ici 28 inci maddede d\u00fczenlenen destekten<\/em><\/p>\n
\u00a0\u00a0 yararlanamaz.\u201d<\/em> H\u00fckm\u00fc gere\u011fi;<\/p>\n
\u0130\u015fsiz halde bulunan ki\u015filerin yeniden istihdam\u0131 ile Sosyal G\u00fcvenlik Kurumuna bildirilmeksizin \u00e7al\u0131\u015fan ki\u015filerin de istihdam edilebilmesi i\u00e7in; i\u015f veya hizmet s\u00f6zle\u015fmesi 01\/01\/2019-17\/4\/2020 d\u00f6neminde sona erenler ile Sosyal G\u00fcvenlik Kurumuna bildirilmeksizin \u00e7al\u0131\u015fanlar\u0131n en son \u00e7al\u0131\u015ft\u0131klar\u0131 i\u015fyerlerine ba\u015fvurmalar\u0131 ve bu i\u015fverenler taraf\u0131ndan fiilen \u00e7al\u0131\u015ft\u0131r\u0131lmalar\u0131 halinde;<\/p>\n
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Bu sigortal\u0131lar i\u00e7in i\u015fverenlere her ay bu i\u015fverenlerin Sosyal G\u00fcvenlik Kurumuna \u00f6deyecekleri t\u00fcm primlerden mahsup edilmek suretiyle g\u00fcnl\u00fck 44,15 destek verilmesi,<\/u><\/li>\n
Ba\u015fvuruda bulananlardan i\u015fveren taraf\u0131ndan i\u015fe al\u0131n\u0131p \u00fccretsiz izne ayr\u0131lanlar i\u00e7in ise g\u00fcnl\u00fck 39,24 TL nakdi \u00fccret deste\u011fi verilmesi,<\/u><\/li>\n
Ayr\u0131ca bu kapsamda olup ba\u015fvurusunun kabul edilmedi\u011fini bildirenler i\u00e7in de maddede say\u0131lan \u015fartlar dahilinde hane ba\u015f\u0131na g\u00fcnl\u00fck 34,34 TL destek verilmesi d\u00fczenlenmi\u015ftir.<\/u><\/li>\n<\/ul>\n
7256 SAYILI KANUNUN 13. MADDES\u0130- ARTI \u0130ST\u0130HDAM ET\u015eV\u0130K\u0130-YEN\u0130<\/strong><\/p>\n
\u201c4447 say\u0131l\u0131 Kanuna ge\u00e7ici madde eklenmi\u015ftir. 1\/10\/2020 tarihi itibar\u0131yla Sosyal G\u00fcvenlik Kurumuna bildirilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde kay\u0131tl\u0131 olanlar, sosyal g\u00fcvenlik kurulu\u015flar\u0131ndan emeklilik veya ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 almakta olanlar ile yabanc\u0131lar hari\u00e7; \u00f6zel sekt\u00f6r i\u015fyerlerinde 2019\/Ocak ila 2020\/Nisan aylar\u0131nda\/d\u00f6nemlerinde ayl\u0131k prim ve hizmet belgesi veya muhtasar ve prim hizmet beyannamesi ile 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda uzun vadeli sigorta kollar\u0131ndan en az sigortal\u0131 bildirimi yap\u0131lan aydaki\/d\u00f6nemdeki sigortal\u0131 say\u0131s\u0131na ilave olarak veya 17\/4\/2020 tarihinden sonra ilk defa 5510 say\u0131l\u0131 Kanun kapsam\u0131na al\u0131nan ya da daha \u00f6nce tescil edildi\u011fi h\u00e2lde 2019\/Ocak ila 2020\/Nisan<\/u><\/strong> aylar\u0131nda\/d\u00f6nemlerinde sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lmamas\u0131 nedeniyle Sosyal G\u00fcvenlik Kurumuna ayl\u0131k prim ve hizmet belgesi veya muhtasar ve prim hizmet beyannamesi vermeyen \u00f6zel sekt\u00f6r i\u015fyerlerinde bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren(01.12.2020)<\/u><\/strong> i\u015fe al\u0131nanlar\u0131n fiilen \u00e7al\u0131\u015ft\u0131r\u0131lmalar\u0131 h\u00e2linde, prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n 44,15 T\u00fcrk liras\u0131 ile \u00e7arp\u0131m\u0131 sonucu bulunacak tutar 4857 say\u0131l\u0131 Kanunun ge\u00e7ici 10 uncu maddesinde yer alan fesih yap\u0131lamayacak s\u00fcreyi ge\u00e7memek \u00fczere, her ay bu i\u015fverenlerin Sosyal G\u00fcvenlik Kurumuna \u00f6deyecekleri t\u00fcm primlerden mahsup edilmek suretiyle i\u015fverene Fondan destek sa\u011flan\u0131r. Bu maddeyle sa\u011flanan destekten yararlananlar ge\u00e7ici 27\u00a0nci\u00a0maddede d\u00fczenlenen destekten yararlanamaz.<\/em><\/p>\n
\u00a0<\/em>Bu madde kapsam\u0131nda i\u015fe ba\u015flat\u0131l\u0131p 4857 say\u0131l\u0131 Kanunun ge\u00e7ici 10 uncu maddesi uyar\u0131nca i\u015fveren taraf\u0131ndan \u00fccretsiz izne ayr\u0131lan ve k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011finden yararlanamayan sigortal\u0131lara 4857 say\u0131l\u0131 Kanunun ge\u00e7ici 10 uncu maddesinde yer alan fesih yap\u0131lamayacak s\u00fcreyi ge\u00e7memek \u00fczere, bu s\u00fcre i\u00e7inde \u00fccretsiz izinde bulunduklar\u0131 s\u00fcre kadar, Fondan g\u00fcnl\u00fck 39,24 T\u00fcrk liras\u0131 nakdi \u00fccret deste\u011fi verilir.<\/em>\u201d H\u00fckm\u00fc gere\u011fi;<\/p>\n
\u0130\u015fverenler taraf\u0131ndan 2019\/Ocak-2020\/Nisan d\u00f6neminde en az sigortal\u0131 bildirimi yap\u0131lan aydaki\/d\u00f6nemdeki sigortal\u0131 say\u0131s\u0131na ilave olarak istihdam edilecek her bir sigortal\u0131 i\u00e7in her ay bu i\u015fverenlerin Sosyal G\u00fcvenlik Kurumuna \u00f6deyecekleri t\u00fcm primlerden mahsup edilmek suretiyle destek sa\u011flanmas\u0131 d\u00fczenlenmektedir.<\/p>\n
Bu destek kapsam\u0131nda, 1 Aral\u0131k 2020 tarihi sonras\u0131 i\u015fe al\u0131nd\u0131\u011f\u0131 tarihten itibaren fiilen \u00e7al\u0131\u015ft\u0131r\u0131lacak sigortal\u0131lar i\u00e7in g\u00fcnl\u00fck 44,15 TL\u00a0<\/strong>; ilave olarak i\u015fe al\u0131nacaklardan i\u015fveren taraf\u0131ndan \u00fccretsiz izne ayr\u0131lacak olanlara ise g\u00fcnl\u00fck 39,24 TL nakdi \u00fccret deste\u011fi verilmesi d\u00fczenlenmektedir.<\/u><\/p>\n<\/div>\n<\/div><\/div>
6111 ve 7103 say\u0131l\u0131 SGK Te\u015fvikleri Hakk\u0131nda Genel Bilgilendirme <\/h3>\n
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T\u00fcm sekt\u00f6rlerde rekabetin \u00e7ok yo\u011fun ya\u015fand\u0131\u011f\u0131 ve dolay\u0131s\u0131yla gelir pastas\u0131ndaki dilimin giderek azald\u0131\u011f\u0131 bir d\u00f6nemde, \u015firketlerimiz kazan\u00e7lar\u0131n\u0131 art\u0131rabilmek i\u00e7in \u00fcr\u00fcnlerinin fiyatlar\u0131n\u0131 art\u0131rmak yerine maliyetlerini d\u00fc\u015f\u00fcrebilmek i\u00e7in \u00e7aba sarf etmekte, yeni yol ve y\u00f6ntemler geli\u015ftirmeye \u00e7al\u0131\u015fmaktad\u0131rlar.<\/p>\n
Bilindi\u011fi \u00fczere, i\u015fverenler, \u00e7al\u0131\u015fanlar\u0131 ad\u0131na net \u00fccret maliyeti haricinde br\u00fct \u00fccretin %20,5\u2019i oran\u0131nda SGK primi i\u015fveren pay\u0131 maliyetine de ayr\u0131ca katlanmaktad\u0131rlar.<\/p>\n<\/div>\n<\/div><\/div>
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Bilindi\u011fi \u00fczere, i\u015fverenler, \u00e7al\u0131\u015fanlar\u0131 ad\u0131na net \u00fccret maliyeti haricinde br\u00fct \u00fccretin %20,5\u2019i oran\u0131nda SGK primi i\u015fveren pay\u0131 maliyetine de ayr\u0131ca katlanmaktad\u0131rlar. <\/p>\n
5510 say\u0131l\u0131 Kanunun 81. maddesinin (\u0131) bendine g\u00f6re, prim borcu olmayan ve di\u011fer \u015fartlar\u0131 sa\u011flayan t\u00fcm i\u015fverenler, SGK primi i\u015fveren pay\u0131ndaki %20,5 olan maliyetlerini 5 puanl\u0131k indirim ile %15,5 olarak \u00f6demektedirler. 6111 SGK te\u015fviki ise bu te\u015fvikten yararlanabilece\u011fini tespit etti\u011fimiz \u00e7al\u0131\u015fanlar\u0131n\u0131z\u0131n kalan %15,5\u2019lik i\u015fveren maliyetinin tamam\u0131n\u0131n te\u015fvik s\u00fcresince (6 ay \u2013 54 ay) i\u015fsizlik fonundan kar\u015f\u0131lanmas\u0131na imk\u00e2n vermektedir. 7103 say\u0131l\u0131 Kanun kapsam\u0131nda uygulanan SGK te\u015fvikinde ise bu te\u015fvikten yararlanabilece\u011fini tespit etti\u011fimiz \u00e7al\u0131\u015fanlar\u0131n\u0131z\u0131n SGK primi i\u015f\u00e7i ve i\u015fveren paylar\u0131n\u0131n tamam\u0131n\u0131n (Br\u00fct \u00fccretin y\u00fczde 37,5 inin) 12 \u015fer ayl\u0131k d\u00f6nemler itibariyle i\u015fsizlik fonundan kar\u015f\u0131lanmas\u0131na imk\u00e2n vererek b\u00fct\u00e7enize \u00e7ok ciddi katk\u0131lar sa\u011flamaktad\u0131r.<\/p>\n
Ayr\u0131ca, 7103 ve 6111 say\u0131l\u0131 kanunlar te\u015fvik kapsam\u0131ndaki \u00e7al\u0131\u015fanlar\u0131n\u0131z\u0131n iki ayr\u0131 kanundan ayn\u0131 anda faydaland\u0131\u011f\u0131 durumlarda, SGK prim te\u015fvik tutarlar\u0131ndan avantajl\u0131 olan\u0131 tercih edilerek en y\u00fcksek tutarda faydalanmay\u0131 sa\u011flamakta ve SGK prim maliyetlerinizi daha da azaltmaktay\u0131z.<\/p>\n<\/div>\n<\/div><\/div>
1-) 6111 Say\u0131l\u0131 SGK Te\u015fvikinin Amac\u0131:<\/h3>\n
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Kad\u0131nlar\u0131n ve gen\u00e7lerin i\u015fg\u00fcc\u00fcne kat\u0131l\u0131m\u0131n\u0131 ve istihdam\u0131n\u0131 art\u0131rmak,<\/li>\n
Yeni istihdam yarat\u0131lmas\u0131n\u0131 te\u015fvik etmek,<\/li>\n
Mevcut istihdam\u0131n mesleki nitelik seviyesini y\u00fckseltmek,<\/li>\n
Kalite ve etkinli\u011fini art\u0131rmak<\/li>\n<\/ul>\n
amac\u0131yla, 13.02.2011 tarihinde kabul edilen 6111 Say\u0131l\u0131 Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 \u0130le Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu ve Di\u011fer Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un 74. Maddesi ile 4447 Say\u0131l\u0131 Kanuna eklenen ge\u00e7ici 10. Madde ile yeniden d\u00fczenlenmi\u015ftir.<\/p>\n<\/div>\n<\/div><\/div>
6111 Say\u0131l\u0131 SGK Te\u015fvikinin S\u00fcresi:<\/h3>\n
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4447 say\u0131l\u0131 Kanunun Ge\u00e7ici 10. Maddesi gere\u011fi d\u00fczenlenen,\u00a0ilave istihdam<\/u><\/strong>\u00a0yapan i\u015fverenlerin sigorta primlerinin %5\u2019lik indirimden kalan k\u0131sm\u0131n\u00a0tamam\u0131n\u0131n Hazine taraf\u0131ndan kar\u015f\u0131lanmas\u0131n\u0131 \u00f6n g\u00f6ren\u00a06111 say\u0131l\u0131 te\u015fvik kanunu<\/strong>\u00a001.03.2011 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015fti. 01.03.2011 tarihinde 31.12.2015 tarihine kadar uygulanmas\u0131 planlanan s\u00f6z konusu kanun\u00a0uygulamas\u0131 28.12.2015 tarih 29576 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131nlanan Bakanlar Kurulu karar\u0131 ile\u00a031.12.2020 tarihine kadar uzat\u0131lm\u0131\u015ft\u0131.<\/u><\/strong><\/p>\n
31.12.2020 tarihinde bitecek olan gen\u00e7, kad\u0131n ve mesleki belge sahibi olanlar\u0131n istihdam\u0131na y\u00f6nelik 6111<\/u><\/strong> Say\u0131l\u0131 Te\u015fvik Kanunu s\u00fcresi 31.12.2023 tarihine kadar 3 y\u0131l daha uzatma yetkisi verilmi\u015ftir Cumhur ba\u015fkan\u0131na verilmi\u015ftir. 2 Aral\u0131k 2020 tarihli Cumhurba\u015fkan\u0131 Karar\u0131 ile\u00a0gen\u00e7, kad\u0131n ve mesleki belge sahibi olanlar\u0131n istihdam\u0131na y\u00f6nelik 6111<\/u><\/strong> Say\u0131l\u0131 Te\u015fvik Kanunu 31.12.2022 tarihine kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n<\/div>\n<\/div><\/div>
Kimler Faydalanabilir:<\/h3>\n
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SGK \u00f6demeleri\u00a0d\u00fczenli<\/strong>,\u00a0cezas\u0131 olmayan<\/strong>veya\u00a0borcunu yap\u0131land\u0131rm\u0131\u015f<\/strong>\u00a0\u00f6zel sekt\u00f6r i\u015fyeri olmas\u0131<\/u>,<\/li>\n
Son 6 ay \u00e7al\u0131\u015fan say\u0131s\u0131n\u0131n \u00fczerine\u00a0ilave \u00e7al\u0131\u015fan istihdam etme<\/strong>,<\/li>\n
\u0130lgili Personelin daha \u00f6nce farkl\u0131 i\u015fyerinde te\u015fvikten\u00a0yararlanmam\u0131\u015f<\/strong>olmas\u0131,<\/li>\n
01.03.2011-31.12.2022 tarihleri aras\u0131nda i\u015fe al\u0131nm\u0131\u015f ve son 6 ayd\u0131r <\/strong>i\u015fsiz olmas\u0131,<\/li>\n<\/ul>\n
kesin kriterlerdir.<\/p>\n
18 ya\u015f\u0131ndan b\u00fcy\u00fck ve 29 ya\u015f\u0131ndan k\u00fc\u00e7\u00fck erkek \u00e7al\u0131\u015fanlar ile 18 ya\u015f\u0131ndan b\u00fcy\u00fck kad\u0131nlar faydalanabilir. E\u011fer \u0130\u015fkur\u2019a kay\u0131tl\u0131 i\u015fsiz ise erkeklerdeki ya\u015f kriteri ortadan kalkmaktad\u0131r.<\/p>\n
Bunun haricinde\u00a0MYK Belgesi<\/u>,\u00a0\u00d6n-Lisans\/Lisans Diplomas\u0131<\/u>,\u00a0\u0130\u015eKUR Kayd\u0131<\/u>,\u00a0\u0130\u015eKUR \u0130\u015fg\u00fcc\u00fc yeti\u015ftirme kursu<\/u>\u00a0gibi durumlar te\u015fvikten faydalanma s\u00fcresini belirleyici ve\/veya art\u0131r\u0131c\u0131 unsurlard\u0131r.<\/p>\n<\/div>\n<\/div><\/div>
6111 say\u0131l\u0131 te\u015fvik uygulamas\u0131n\u0131 di\u011fer te\u015fviklerden ayr\u0131cal\u0131kl\u0131 k\u0131lan hususlar:<\/h3>\n
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6111 say\u0131l\u0131 te\u015fvik uygulamas\u0131n\u0131 di\u011fer te\u015fviklerden ayr\u0131cal\u0131kl\u0131 k\u0131lan en \u00f6nemli husus asgari \u00fccretin 7,5 kat\u0131na kadar olan br\u00fct \u00fccretler i\u00e7in de uygulanabilmesidir.<\/li>\n
Ba\u015fka bir ifadeyle, \u00f6rne\u011fin, ayl\u0131k br\u00fct \u00fccreti 26.831,25 TL<\/strong> (2021 y\u0131l\u0131) olan bir sigortal\u0131n\u0131n SGK i\u015fveren hissesi pay\u0131 \u00fczerinden hak edilen te\u015fvik tutar\u0131 di\u011fer te\u015fviklerde asgari \u00fccret esas al\u0131narak hesaplan\u0131rken (Yani, 2021 y\u0131l\u0131 Br\u00fct asgari \u00fccret olan 3.577,50 TL<\/strong> \u00fczerinden sadece 733,39 TL<\/strong> te\u015fvik deste\u011fi hesaplan\u0131rken)<\/li>\n
6111 te\u015fvik uygulamas\u0131nda 26.831,25<\/strong>\u00a0TL<\/strong> baz al\u0131narak uygulanmakta (Yani, 26.831,25<\/strong>\u00a0TL<\/strong> \u00fczerinden toplam 5.500,40 TL<\/strong> gibi \u00e7ok avantajl\u0131 bir te\u015fvik deste\u011fi sa\u011flanmaktad\u0131r) ve\u00a0firmalara \u00f6nemli avantaj sa\u011flamaktad\u0131r.<\/li>\n
Ayr\u0131ca, meslek\/sekt\u00f6r s\u0131n\u0131rlamas\u0131, co\u011frafi b\u00f6lge s\u0131n\u0131rlamas\u0131, \u00e7al\u0131\u015fan say\u0131s\u0131 s\u0131n\u0131rlamas\u0131 gibi k\u0131s\u0131tlamalar\u0131 da bulunmamaktad\u0131r.<\/li>\n<\/ul>\n<\/div>\n<\/div><\/div>
2-) 7103 Say\u0131l\u0131 SGK Te\u015fvikinin Amac\u0131:<\/h3>\n
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Kad\u0131nlar\u0131n, gen\u00e7lerin ve engellilerin i\u015fg\u00fcc\u00fcne kat\u0131l\u0131m\u0131n\u0131 ve istihdam\u0131n\u0131 art\u0131rmak,<\/li>\n
Yeni istihdam yarat\u0131lmas\u0131n\u0131 te\u015fvik etmek,<\/li>\n
Kalite ve etkinli\u011fini art\u0131rmak<\/li>\n<\/ul>\n
amac\u0131yla 28.03.2018 tarihinde Resmi Gazetede yay\u0131mlanan 7103 Say\u0131l\u0131 Torba Kanunun 42.maddesi ile 4447 Say\u0131l\u0131 Kanuna eklenen ge\u00e7ici 19. madde ile d\u00fczenlenmi\u015ftir.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div><\/div>
7103 Say\u0131l\u0131 SGK Te\u015fvikinin S\u00fcresi:<\/h3>\n
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4447 say\u0131l\u0131 Kanunun Ge\u00e7ici 19. Maddesi gere\u011fi yap\u0131lan d\u00fczenlemeye g\u00f6re ve 2 Aral\u0131k 2020 Cumhurba\u015fkan\u0131 karar\u0131 ile 31.12.2022<\/strong> tarihine kadar\u00a0\u00a0ilave istihdam<\/u><\/strong>\u00a0sa\u011flayan i\u015fverenlerin;<\/p>\n
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i\u015fyerinin imalat veya bili\u015fim sekt\u00f6r\u00fcnde<\/strong> faaliyet g\u00f6stermesi halinde ilgili d\u00f6neme ait g\u00fcnl\u00fck br\u00fct asgar\u00ee \u00fccretin sigortal\u0131n\u0131n prim \u00f6deme g\u00fcn say\u0131s\u0131yla \u00e7arp\u0131m\u0131 sonucu bulunacak tutar\u0131 ge\u00e7memek \u00fczere, sigortal\u0131n\u0131n 5510 say\u0131l\u0131 Kanunun 82 nci maddesi uyar\u0131nca belirlenen prime esas kazan\u00e7lar\u0131 \u00fczerinden hesaplanan sigortal\u0131 ve i\u015fveren hissesi primlerinin tamam\u0131 tutar\u0131nda;<\/li>\n
i\u015fyerinin di\u011fer sekt\u00f6rlerde<\/strong> faaliyet g\u00f6stermesi halinde sigortal\u0131n\u0131n 5510 say\u0131l\u0131 Kanunun 82 nci maddesi uyar\u0131nca belirlenen prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00fczerinden hesaplanan sigortal\u0131 ve i\u015fveren hissesi primlerinin tamam\u0131 tutar\u0131nda,<\/li>\n<\/ul>\n
bu i\u015fverenlerin Sosyal G\u00fcvenlik Kurumuna \u00f6deyecekleri sigortal\u0131 hisseleri dahil t\u00fcm primlerden mahsup edilmek suretiyle \u0130\u015fsizlik Fonundan kar\u015f\u0131lan\u0131r.<\/p>\n<\/div>\n<\/div><\/div>
Yararlanma \u015eartlar\u0131:<\/h3>\n
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Sigortal\u0131 y\u00f6n\u00fcnden;<\/p>\n
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01\/01\/2018 ila 31\/12\/2022<\/strong>\u00a0tarihleri aras\u0131nda i\u015fe al\u0131nm\u0131\u015f olmas\u0131,<\/li>\n
T\u00fcrkiye \u0130\u015f Kurumu\u2019na kay\u0131tl\u0131 i\u015fsiz olmas\u0131<\/strong>,<\/li>\n
\u0130\u015fe al\u0131nd\u0131klar\u0131 tarihten \u00f6nceki \u00fc\u00e7 aya<\/strong> ili\u015fkin SGK\u2019ya verilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde toplam 10 g\u00fcnden fazla kay\u0131tl\u0131 olmamas\u0131,<\/li>\n<\/ul>\n
\u0130\u015fveren y\u00f6n\u00fcnden;<\/p>\n
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\u00d6zel sekt\u00f6r i\u015fverenine ait olmas\u0131,<\/li>\n
Sigortal\u0131lar\u0131n i\u015fe al\u0131nd\u0131\u011f\u0131 y\u0131ldan bir \u00d6nceki takvim y\u0131l\u0131nda i\u015fe al\u0131nd\u0131klar\u0131 i\u015fyerinden bildirilen ayl\u0131k prim ve hizmet belgelerindeki veya muhtasar ve prim hizmet beyannamelerindeki sigortal\u0131 say\u0131s\u0131n\u0131n ortalamas\u0131na ilave olarak \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131,<\/li>\n
Ayl\u0131k prim ve hizmet belgelerinin yasal s\u00fcresi i\u00e7inde SGK\u2019ya verilmesi,<\/li>\n
Tahakkuk eden primlerin yasal s\u00fcresi i\u00e7inde \u00f6denmesi,<\/li>\n
Yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131n bulunmamas\u0131,<\/li>\n
\u00c7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 ki\u015fileri sigortal\u0131 olarak bildirmedi\u011fi veya bildirdi\u011fi sigortal\u0131lar\u0131 fiilen \u00e7al\u0131\u015ft\u0131rmad\u0131\u011f\u0131 y\u00f6n\u00fcnde herhangi bir tespitin bulunmamas\u0131,<\/li>\n<\/ul>\n
\u015fartlar\u0131n\u0131n birlikte ger\u00e7ekle\u015fmesi gerekmektedir.<\/p>\n<\/div>\n<\/div><\/div>
S\u00f6z konusu 7103 say\u0131l\u0131 Torba Kanun Tasar\u0131s\u0131n\u0131n 42 inci maddesine (4447 say\u0131l\u0131 Kanunun Ge\u00e7ici 19. maddesi) g\u00f6re;<\/h3>\n
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\u0130malat ve Bili\u015fim sekt\u00f6rleri d\u0131\u015f\u0131nda yer alan sekt\u00f6rlerde<\/strong> faaliyet g\u00f6steren firma \u00e7al\u0131\u015fanlar\u0131 i\u00e7in 2021 y\u0131l\u0131 Br\u00fct asgari \u00fccret 3577,50 TL<\/strong> \u00fczerinden 1.341,56 TL<\/strong> (Br\u00fct asgari \u00fccretin y\u00fczde 37,5i) te\u015fvik deste\u011fi sa\u011flanmaktad\u0131r. Buna ilave olarak verilecek Muhtasar gelir vergisi beyannamesi ile yakla\u015f\u0131k 187,82\u00a0TL<\/strong> ilave Gelir ve Damga vergisi indirimi sa\u011flanabilecektir. Yani \u015fartlar\u0131 ta\u015f\u0131yan bir \u00e7al\u0131\u015fan i\u00e7in yakla\u015f\u0131k 1.529,38 TL<\/strong> indirim s\u00f6z konusu olacakt\u0131r.<\/li>\n
\u0130malat ve Bili\u015fim sekt\u00f6rlerinde<\/strong> faaliyet g\u00f6steren firma \u00e7al\u0131\u015fanlar\u0131 i\u00e7in uygulanacak te\u015fvik tutar\u0131 \u00fcst s\u0131n\u0131r\u0131 2020 y\u0131l\u0131 Br\u00fct asgari \u00fccret olan 3577,50<\/strong>\u00a0TL<\/strong> olarak uygulanacakt\u0131r. Yani belirtilen sekt\u00f6rlerde faaliyet g\u00f6steren firmalar\u0131n Br\u00fct \u00fccreti 9.540,00 TL ve \u00fczeri<\/strong> olan \u00e7al\u0131\u015fanlar\u0131 i\u00e7in 3577,50<\/strong>\u00a0TL<\/strong> (Br\u00fct asgari \u00fccret kadar) te\u015fvik deste\u011fi sa\u011flanacak olup, s\u00f6z konusu sekt\u00f6rlerde faaliyet g\u00f6steren firmalara \u00e7ok ciddi indirim imk\u00e2nlar\u0131 sunulacakt\u0131r. Buna ilave olarak verilecek Muhtasar gelir vergisi beyannamesi ile yakla\u015f\u0131k 187,82<\/strong>\u00a0TL<\/strong> ilave Gelir ve Damga vergisi indirimi sa\u011flanabilecektir. Yani \u015fartlar\u0131 ta\u015f\u0131yan bir \u00e7al\u0131\u015fan i\u00e7in yakla\u015f\u0131k 3.765,32 TL<\/strong> indirim s\u00f6z konusu olacakt\u0131r.<\/li>\n
Yeni uygulama ile birlikte 01\/01\/2018-31\/12\/2020 tarihleri aras\u0131nda i\u015fe al\u0131nan bir \u00e7al\u0131\u015fan kanunda yer alan di\u011fer \u015fartlar\u0131 ta\u015f\u0131mas\u0131 halinde Aral\u0131k 2020 d\u00f6nemini a\u015fmamak \u00fczere 12 ay boyunca<\/strong>, 18-25 ya\u015f aras\u0131nda yer alan gen\u00e7 \u00e7al\u0131\u015fanlar, engelli \u00e7al\u0131\u015fanlar ve kad\u0131n \u00e7al\u0131\u015fanlar 12 ay yerine 18 ay boyunca<\/strong> s\u00f6z konusu te\u015fvikten faydalanacakt\u0131r.<\/li>\n
Co\u011frafi b\u00f6lge s\u0131n\u0131rlamas\u0131, \u00e7al\u0131\u015fan say\u0131s\u0131 s\u0131n\u0131rlamas\u0131 gibi k\u0131s\u0131tlamalar\u0131 da bulunmamaktad\u0131r.<\/li>\n<\/ul>\n
Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131ndaki yat\u0131r\u0131mlarda bile en fazla asgari \u00fccret seviyesinde SGK prim te\u015fviklerinden fayda sa\u011fland\u0131\u011f\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda 6111 say\u0131l\u0131 Kanun ile 7103 say\u0131l\u0131 Kanun kapsam\u0131ndaki te\u015fvik uygulamalar\u0131n\u0131n i\u015fverenlere sa\u011flad\u0131\u011f\u0131 fayda \u00e7ok daha net g\u00f6r\u00fclebilmektedir.<\/li>\n<\/ul>\n<\/div>\n<\/div><\/div>
7103 Say\u0131l\u0131 Kanun'un 70inci maddesine g\u00f6re;<\/h3>\n
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27 Mart 2018<\/u><\/strong>\u00a0<\/strong><\/em>tarihi itibariyle\u00a0<\/strong><\/em>Resmi Gazetede yay\u0131mlanan<\/strong> 7103<\/strong> say\u0131l\u0131 Kanunun 70.maddesi (5510 say\u0131l\u0131 Kanunun Ek.madde 17)<\/em> ile Ge\u00e7mi\u015f D\u00f6nemlere ili\u015fkin olarak tespit edilen Ge\u00e7mi\u015f D\u00f6nem<\/strong> SGK Te\u015fvik Destek ve \u0130ndirimlerine <\/strong>ili\u015fkin yenilikler:<\/p>\n
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SGK taraf\u0131ndan ilgili kanunlarla sa\u011flanan te\u015fvik destek ve indirimlerden yararlan\u0131labilece\u011fi halde yararlanmam\u0131\u015f i\u015fverenler taraf\u0131ndan en son bu maddenin y\u00fcr\u00fcrl\u00fck tarihini takip eden ayba\u015f\u0131ndan itibaren bir ay i\u00e7inde Kuruma ba\u015fvurulmas\u0131 halinde, yararlan\u0131lmam\u0131\u015f olan prim te\u015fviki, destek ve indirimlerinden yararlanma ve de\u011fi\u015fiklik yapma imk\u00e2n\u0131 getirilmesi ama\u00e7lanmaktad\u0131r.<\/li>\n
S\u00f6z konusu iade tutarlar\u0131n\u0131n, talep tarihini takip eden ayba\u015f\u0131ndan itibaren kanuni faiz esas al\u0131nmak suretiyle <\/strong>hesaplanarak maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihi takip eden takvim y\u0131l\u0131 ba\u015f\u0131ndan ba\u015flayarak \u00fc\u00e7 y\u0131l i\u00e7inde<\/strong> \u00f6denmesi planlanmaktad\u0131r.<\/li>\n
\u0130ade tutarlar\u0131na ili\u015fkin \u00f6deme, \u00f6ncelikle\u00a05510 say\u0131l\u0131 Kanun kapsam\u0131nda muaccel hale gelmi\u015f prim ve her t\u00fcrl\u00fc bor\u00e7lardan, sonras\u0131nda ise ilgili kanunlar uyar\u0131nca yap\u0131land\u0131rma veya taksitlendirme de dahil olmak \u00fczere m\u00fceccel haldeki prim ve her t\u00fcrl\u00fc bor\u00e7lar\u0131ndan mahsup yoluyla ger\u00e7ekle\u015ftirilecektir. Kuruma borcu bulunmayan i\u015fverenlere alt\u0131 ayda bir e\u015fit taksitlerle iade yap\u0131lacakt\u0131r.<\/li>\n<\/ul>\n
Infocus Dan\u0131\u015fmanl\u0131k<\/strong>, tecr\u00fcbeli ve uzman kadrosuyla Vergi Denetimi, \u0130\u015f Hukuku, Mali-Hukuki Dan\u0131\u015fmanl\u0131k hizmetlerinin yan\u0131 s\u0131ra yukar\u0131da belirtilen uygulamalar kapsam\u0131nda SGK Te\u015fvik Dan\u0131\u015fmanl\u0131\u011f\u0131 hizmeti sunan bir Dan\u0131\u015fmanl\u0131k Firmas\u0131d\u0131r. Infocus Dan\u0131\u015fmanl\u0131k, firmalar\u0131 s\u00f6z konusu te\u015fvik uygulamalar\u0131n\u0131n ortaya \u00e7\u0131kard\u0131\u011f\u0131 karma\u015f\u0131k hukuki mevzuattan kurtarmakla birlikte, maliyetlerini azaltmaya y\u00f6nelik olarak\u00a0te\u015fviklerden ne \u00f6l\u00e7\u00fcde faydaland\u0131\u011f\u0131n\u0131n\u00a0kontrol\u00fcn\u00fc \u00fccretsiz olarak yapmakta<\/strong>\u00a0ve uzman kadrosunun \u00f6zverili \u00e7al\u0131\u015fmas\u0131yla\u00a0analiz sonu\u00e7lar\u0131n\u0131 sizlerle payla\u015fmaktad\u0131r.<\/p>\n
Geli\u015ftirdi\u011fimiz yaz\u0131l\u0131m arac\u0131l\u0131\u011f\u0131yla yapaca\u011f\u0131m\u0131z \u00f6n \u00e7al\u0131\u015fma neticesinde te\u015fvik uygulamas\u0131n\u0131n ba\u015flad\u0131\u011f\u0131 2011 y\u0131l\u0131ndan cari d\u00f6neme kadar yararlan\u0131lmam\u0131\u015f SGK<\/strong> Te\u015fvik Destek ve \u0130ndirimlerine ili\u015fkin iade tutarlar\u0131n\u0131z\u0131 <\/strong>ve 31.12.2022 tarihine kadar\u00a0SGK prim te\u015fviklerinden ne miktarda faydalanabilece\u011finizi h\u0131zl\u0131, g\u00fcvenilir, tam ve do\u011fru bir \u015fekilde raporland\u0131rmaktay\u0131z.<\/p>\n
Sizlerde s\u00f6z konusu mevzuat karma\u015f\u0131kl\u0131\u011f\u0131ndan dolay\u0131 te\u015fviklerden yeteri kadar faydalanam\u0131yorsan\u0131z bizlerle ileti\u015fime ge\u00e7erek maksimum faydalanma seviyesine eri\u015febilir, d\u00f6nemsel b\u00fct\u00e7e rakamlar\u0131n\u0131za y\u00fck olan gizli SGK prim maliyetlerinizi azaltarak b\u00fct\u00e7e dengenize katk\u0131 sa\u011flayabilir ve \u00e7al\u0131\u015fanlar\u0131n\u0131za y\u00f6nelik yat\u0131r\u0131m kararlar\u0131n\u0131z\u0131 y\u00f6nlendirebilirsiniz.<\/p>\n
Bu sayede \u0130nsan Kaynaklar\u0131 ve Muhasebe-Finans Departmanlar\u0131n\u0131za destek sa\u011flayarak \u00e7al\u0131\u015fanlar\u0131n\u0131za y\u00f6nelik maliyetlerinizi birlikte azaltabiliriz.<\/p>\n<\/div>\n<\/div><\/div>
5 Puanl\u0131k \u0130ndirim<\/h3>\n
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5 puanl\u0131k indirim; prim bor\u00e7lar\u0131n\u0131 d\u00fczenli olarak \u00f6deyen \u00f6zel sekt\u00f6r i\u015fverenlerine malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigorta kollar\u0131 i\u015fveren hissesinde 5 puanl\u0131k indirim sa\u011flayan, sigorta primi te\u015fvik uygulamas\u0131d\u0131r.<\/p>\n
Yararlanma \u015eartlar\u0131<\/h4>\n
\u0130\u015fverenlerin;<\/p>\n
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\u00c7al\u0131\u015ft\u0131rd\u0131klar\u0131 sigortal\u0131larla ilgili olarak ayl\u0131k prim ve hizmet belgelerini yasal s\u00fcresi i\u00e7erisinde Kuruma vermeleri,<\/li>\n
Primlerini yasal s\u00fcresi i\u00e7erisinde \u00f6demeleri,<\/li>\n
Kuruma yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcunun bulunmamas\u0131 (varsa da yap\u0131land\u0131r\u0131lm\u0131\u015f\/tecil ve taksitlendirilmi\u015f olmas\u0131 ve bu i\u015flemlerin devam ediyor olmas\u0131),<\/li>\n
Yap\u0131lan kontrol ve denetimlerde, \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 ki\u015fileri sigortal\u0131 olarak bildirmedi\u011fi veya bildirilen sigortal\u0131n\u0131n fiilen \u00e7al\u0131\u015fmad\u0131\u011f\u0131 y\u00f6n\u00fcnde tespitin bulunmamas\u0131 gerekmektedir.<\/li>\n<\/ul>\n<\/div>\n<\/div><\/div>
Yurtd\u0131\u015f\u0131na G\u00f6t\u00fcr\u00fclen Sigortal\u0131lara \u0130li\u015fkin Te\u015fvik<\/h3>\n
\n\t
\u00d6zel sekt\u00f6r i\u015fverenlerinin yurt d\u0131\u015f\u0131ndaki i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131r\u0131lmak \u00fczere yurt i\u00e7inden g\u00f6t\u00fcr\u00fclen\/g\u00f6nderilen sigortal\u0131lar\u0131 i\u00e7in uygulanan bu indirim kapsam\u0131nda, sigortal\u0131lar\u0131n prime esas kazan\u00e7lar\u0131 \u00fczerinden hesaplanan genel sa\u011fl\u0131k sigortas\u0131 primlerinin i\u015fveren hissesinin 5 puanl\u0131k k\u0131sm\u0131 Hazine taraf\u0131ndan kar\u015f\u0131lanmaktad\u0131r. Bu te\u015fvik, 1\/6\/2013 tarihinden itibaren uygulanmaktad\u0131r.<\/p>\n
Yararlanma \u015eartlar\u0131<\/h4>\n
\u0130\u015fverenlerin;<\/p>\n
\n
Kuruma yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131n bulunmamas\u0131, (varsa da yap\u0131land\u0131r\u0131lm\u0131\u015f\/tecil ve taksitlendirilmi\u015f olmas\u0131 ve bu i\u015flemlerin devam ediyor olmas\u0131),<\/li>\n
Ayl\u0131k prim ve hizmet belgelerini yasal s\u00fcresi i\u00e7inde g\u00f6ndermeleri,<\/li>\n
Primlerini yasal \u00f6deme s\u00fcresi i\u00e7erisinde \u00f6demeleri,<\/li>\n
Yap\u0131lan kontrol ve denetimlerde, \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 ki\u015fileri sigortal\u0131 olarak bildirmedi\u011fi veya bildirilen sigortal\u0131n\u0131n fiilen \u00e7al\u0131\u015fmad\u0131\u011f\u0131 y\u00f6n\u00fcnde tespitin bulunmamas\u0131 gerekmektedir.<\/li>\n<\/ul>\n<\/div>\n<\/div><\/div>
Yat\u0131r\u0131m Te\u015fvik Belgesi Gere\u011fi Uygulanan Prim Te\u015fviki (01.01.2012 tarihinden \u00f6nce yat\u0131r\u0131m te\u015fvik belgesi alanlar i\u00e7in)<\/h3>\n
\n\t
16\/7\/2009 tarihli, 27290 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 14\/7\/2009 tarihli ve 2009\/15199 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131na istinaden Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Kararda \u00f6ng\u00f6r\u00fclen sigorta primi i\u015fveren hissesi deste\u011fi ile te\u015fvik edilen yat\u0131r\u0131mlara ba\u011fl\u0131 olarak ger\u00e7ekle\u015ftirilecek istihdam i\u00e7in, prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00fczerinden hesaplanan sigorta primlerinin i\u015fveren hisselerinin tamam\u0131na kadar olan k\u0131sm\u0131 Hazinece kar\u015f\u0131lanmaktad\u0131r. Bu te\u015fvik, 18\/8\/2009 tarihinden itibaren uygulanmakta olup, Ekonomi Bakanl\u0131\u011f\u0131nca haz\u0131rlanan 28\/7\/2009 tarihli ve 27302 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u0131n Uygulanmas\u0131na \u0130li\u015fkin 2009\/1 say\u0131l\u0131 Tebli\u011f esaslar\u0131na g\u00f6re i\u015flem yap\u0131lmaktad\u0131r.<\/p>\n
Yararlanma \u015eartlar\u0131<\/h4>\n
\u0130\u015fverenlerin;<\/p>\n
\n
T\u00fcrkiye genelinde yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 toplam\u0131n\u0131n 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in belirlenmi\u015f olan br\u00fct asgari \u00fccretten fazla olmamas\u0131 (varsa da ilgili kanunlar\u0131n \u00f6ng\u00f6rd\u00fc\u011f\u00fc \u015fekilde yap\u0131land\u0131r\u0131lm\u0131\u015f ve yap\u0131land\u0131rma i\u015fleminin devam ediyor olmas\u0131),<\/li>\n
6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunun 22\/A maddesi uyar\u0131nca Maliye Bakanl\u0131\u011f\u0131 tahsilat dairelerine vadesi ge\u00e7mi\u015f borcunun olmamas\u0131 veya s\u00f6z konusu bor\u00e7lar\u0131n 6183 say\u0131l\u0131 Kanunun 48 inci maddesine istinaden tecil ve taksitlendirilmi\u015f ya da \u00e7e\u015fitli kanunlar gere\u011fince yeniden yap\u0131land\u0131r\u0131lm\u0131\u015f olmas\u0131 ve yap\u0131land\u0131rma\/tecil ve taksitlendirme i\u015flemlerinin devam ediyor olmas\u0131,<\/li>\n
Ayl\u0131k prim ve hizmet belgelerini yasal s\u00fcresi i\u00e7inde g\u00f6ndermeleri,<\/li>\n
Primleri yasal s\u00fcresi i\u00e7inde \u00f6demeleri,<\/li>\n
E-Borcu Yoktur aktivasyon ba\u015fvurusunda bulunmas\u0131 gerekmektedir.<\/li>\n<\/ul>\n<\/div>\n<\/div><\/div>
Yat\u0131r\u0131m Te\u015fvik Belgesi Gere\u011fi Uygulanan Prim Te\u015fviki (01.01.2012 tarihinden sonra yat\u0131r\u0131m te\u015fvik belgesi alanlar i\u00e7in)<\/h3>\n
\n\t
19\/6\/2012 tarihli, 28328 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 15\/6\/2012 tarihli ve 2012\/3305 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131na istinaden Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Kararda \u00f6ng\u00f6r\u00fclen sigorta primi i\u015fveren hissesi deste\u011fi ile te\u015fvik belgeleri kapsam\u0131nda ger\u00e7ekle\u015ftirilecek yat\u0131r\u0131mlarla istihdam edilen sigortal\u0131lar i\u00e7in, prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00fczerinden hesaplanan sigorta primlerinin; i\u015fveren hisselerinin tamam\u0131na veya Bakanlar Kurulunca istatistiki b\u00f6lge birimleri s\u0131n\u0131fland\u0131rmas\u0131, ki\u015fi ba\u015f\u0131na d\u00fc\u015fen milli gelir veya sosyoekonomik geli\u015fmi\u015flik d\u00fczeyleri dikkate al\u0131nmak suretiyle belirlenen illerde i\u015fveren hisseleri ile birlikte sigortal\u0131 hisselerinin tamam\u0131na kadar olan k\u0131sm\u0131 Ekonomi Bakanl\u0131\u011f\u0131 b\u00fct\u00e7esinden kar\u015f\u0131lanmaktad\u0131r. Bu te\u015fvik, 15\/6\/2012 tarihinden itibaren uygulanmakta olup, Ekonomi Bakanl\u0131\u011f\u0131nca haz\u0131rlanan 20\/6\/2012 tarihli ve 28329 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u0131n Uygulanmas\u0131na \u0130li\u015fkin 2012\/1 say\u0131l\u0131 Tebli\u011f esaslar\u0131na g\u00f6re i\u015flem yap\u0131lmaktad\u0131r.<\/p>\n
Yararlanma \u015eartlar\u0131<\/h4>\n
\u0130\u015fverenlerin,<\/p>\n
\n
T\u00fcrkiye genelinde yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 toplam\u0131n\u0131n 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in belirlenmi\u015f olan br\u00fct asgari \u00fccretten fazla olmamas\u0131 (varsa da ilgili kanunlar\u0131n \u00f6ng\u00f6rd\u00fc\u011f\u00fc \u015fekilde yap\u0131land\u0131r\u0131lm\u0131\u015f ve yap\u0131land\u0131rma i\u015fleminin devam ediyor olmas\u0131),<\/li>\n
6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunun 22\/A maddesi uyar\u0131nca Maliye Bakanl\u0131\u011f\u0131 tahsilat dairelerine vadesi ge\u00e7mi\u015f borcunun olmamas\u0131 veya s\u00f6z konusu bor\u00e7lar\u0131n 6183 say\u0131l\u0131 Kanunun 48 inci maddesine istinaden tecil ve taksitlendirilmi\u015f ya da \u00e7e\u015fitli kanunlar gere\u011fince yeniden yap\u0131land\u0131r\u0131lm\u0131\u015f olmas\u0131 ve yap\u0131land\u0131rma\/tecil ve taksitlendirme i\u015flemlerinin devam ediyor olmas\u0131,<\/li>\n
Ayl\u0131k prim ve hizmet belgelerini yasal s\u00fcresi i\u00e7inde g\u00f6ndermeleri,<\/li>\n
Primleri yasal s\u00fcresi i\u00e7inde \u00f6demeleri,<\/li>\n
E-Borcu Yoktur aktivasyon ba\u015fvurusunda bulunmas\u0131 gerekmektedir.<\/li>\n<\/ul>\n<\/div>\n<\/div><\/div>
4447 Say\u0131l\u0131 Kanun \u2013 Ge\u00e7ici 10. Madde (6111 Say\u0131l\u0131 Kanun Te\u015fviki)<\/h3>\n
\n\t
4447 say\u0131l\u0131 Kanunun ge\u00e7ici 10 uncu maddesi ile \u00f6zel sekt\u00f6r i\u015fverenlerine, 01\/03\/2011 \u2013 31\/12\/2020 tarihleri aras\u0131nda i\u015fe ald\u0131klar\u0131 sigortal\u0131lar i\u00e7in, sigorta primine esas kazan\u00e7lar\u0131 \u00fczerinden hesaplanacak sigorta primi i\u015fveren pay\u0131n\u0131n tamam\u0131n\u0131n \u0130\u015fsizlik Sigortas\u0131 Fonundan kar\u015f\u0131lanmas\u0131na imkan sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n
Yararlanma \u015eartlar\u0131<\/h4>\n
Sigortal\u0131n\u0131n;<\/p>\n
\n
01\/03\/2011 ila 31\/12\/2022 tarihleri aras\u0131nda i\u015fe al\u0131nm\u0131\u015f olmas\u0131,<\/li>\n
Fiilen \u00e7al\u0131\u015fmas\u0131,<\/li>\n
18 ya\u015f\u0131ndan b\u00fcy\u00fck olmas\u0131,<\/li>\n
\u0130\u015fe al\u0131nd\u0131\u011f\u0131 tarihten \u00f6nceki alt\u0131 ayl\u0131k d\u00f6nemde Kurumumuza verilmi\u015f olan ayl\u0131k prim ve hizmet belgelerinde kay\u0131tl\u0131 olmamas\u0131 gerekmektedir.<\/li>\n<\/ul>\n
\u0130\u015fverenin;<\/p>\n
\n
\u00d6zel sekt\u00f6r i\u015fvereni olmas\u0131,<\/li>\n
\u0130\u015fyerinin 5335 say\u0131l\u0131 Kanunun 30 uncu maddesinin ikinci f\u0131kras\u0131 kapsam\u0131nda olmamas\u0131,<\/li>\n
\u0130\u015fyerinin 2886 say\u0131l\u0131 Devlet \u0130hale Kanununa, 4734 say\u0131l\u0131 Kamu \u0130hale Kanununa ve uluslararas\u0131 anla\u015fma h\u00fck\u00fcmlerine istinaden yap\u0131lan al\u0131m ve yap\u0131m i\u015fleri ile 4734 say\u0131l\u0131 Kanundan istisna olan al\u0131m ve yap\u0131m i\u015flerine ili\u015fkin olmamas\u0131,<\/li>\n
Sigortal\u0131y\u0131, ortalama sigortal\u0131 say\u0131s\u0131na ilave olarak \u00e7al\u0131\u015ft\u0131rmas\u0131,<\/li>\n
Kuruma yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcunun bulunmamas\u0131 (varsa da yap\u0131land\u0131r\u0131lm\u0131\u015f\/tecil ve taksitlendirilmi\u015f olmas\u0131 ve bu i\u015flemlerin devam ediyor olmas\u0131),<\/li>\n
Ayl\u0131k prim ve hizmet belgelerini yasal s\u00fcresinde vermesi,<\/li>\n
Primlerini yasal s\u00fcresi i\u00e7inde \u00f6demesi gerekmektedir.<\/li>\n<\/ul>\n<\/div>\n<\/div><\/div><\/div><\/div>
\n
\n\t
\n\n\n\n\n
\n
Hangi \u0130\u015fverenler Faydalanabilir?<\/strong><\/span><\/h3>\n<\/td>\n
\n
Hangi \u0130\u015fverenler Faydalanamaz?<\/strong><\/span><\/h3>\n<\/td>\n<\/tr>\n
\n
\n
SGK <\/span>\u00f6demeleri d\u00fczenli, cezas\u0131 olmayan veya borcunu yap\u0131land\u0131rm\u0131\u015f,<\/span><\/li>\n
Son 6 ay <\/span>\u00e7al\u0131\u015fan say\u0131s\u0131n\u0131n \u00fczerine ilave \u00e7al\u0131\u015fan istihdam eden,<\/span><\/li>\n
Daha <\/span>\u00f6nce farkl\u0131 i\u015fyerinde te\u015fvikten yararlanmam\u0131\u015f ve son 6 ayd\u0131r i\u015fsiz olan personel i\u015fe alan,<\/span><\/li>\n
Ayl\u0131k prim ve hizmet belgelerini yasal s<\/span>\u00fcresinde veren,<\/span><\/li>\n
Primlerini yasal s<\/span>\u00fcresi i\u00e7inde \u00f6deyen \u00f6zel sekt\u00f6r i\u015fyerleri faydalanabilir.<\/span><\/li>\n<\/ul>\n<\/td>\n
\n
\n
Kamuya ait i\u015fyerleri,<\/li>\n
Sermayesinin %50\u2019sinden fazlas\u0131 kamuya ait olan ortakl\u0131klar,<\/li>\n
2886 say\u0131l\u0131 Devlet \u0130hale Kanununa, 4734 say\u0131l\u0131 Kamu \u0130hale Kanununa ve uluslararas\u0131 anla\u015fma h<\/span>\u00fck\u00fcmlerine istinaden yap\u0131lan al\u0131m ve yap\u0131m i\u015fleri,<\/span><\/li>\n
4734 say\u0131l\u0131 Kanundan istisna olan al\u0131m ve yap\u0131m i\u015fleri,<\/li>\n
Sosyal G<\/span>\u00fcvenlik Destek Primine Tabi \u00c7al\u0131\u015fanlar,<\/span><\/li>\n
Yurt D\u0131\u015f\u0131nda <\/span>\u00e7al\u0131\u015fan sigortal\u0131lar hakk\u0131nda uygulanmaz.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div>
6111 Say\u0131l\u0131 Kanun ile Getirilen Te\u015fvikten Yararlanma S\u00fcreleri<\/h3>\n
\n\t
18 ya\u015f\u0131ndan b\u00fcy\u00fck ve 29 ya\u015f\u0131ndan k\u00fc\u00e7\u00fck erkekler ile 18 ya\u015f\u0131ndan b\u00fcy\u00fck kad\u0131nlardan;<\/p>\n
\n
Mesleki yeterlik belgesine sahip olanlar i\u00e7in 48 ay<\/span><\/span><\/li>\n
Mesleki ve teknik e\u011fitim veren orta veya y\u00fcksek \u00f6\u011fretim kurumlar\u0131ndan mezun olanlar veya T\u00fcrkiye \u0130\u015f Kurumunca d\u00fczenlenen i\u015fg\u00fcc\u00fc yeti\u015ftirme kurslar\u0131n\u0131 bitirenler i\u00e7in 36 ay<\/span><\/span><\/li>\n
Yukar\u0131da belirtilen niteliklere sahip olmayanlar i\u00e7in 24 ay<\/span><\/span><\/li>\n<\/ul>\n
29 ya\u015f\u0131ndan b\u00fcy\u00fck erkeklerden;<\/p>\n
\n
Mesleki yeterlik belgesi alanlar veya mesleki ve teknik e\u011fitim veren orta veya y\u00fcksek \u00f6\u011fretim kurumlar\u0131n\u0131 ya da T\u00fcrkiye \u0130\u015f Kurumunca d\u00fczenlenen i\u015fg\u00fcc\u00fc yeti\u015ftirme kursunu bitiren ve belgede belirtilen meslek ya da alanlarda i\u015fe al\u0131nan ve\/veya \u00e7al\u0131\u015ft\u0131r\u0131lanlar i\u00e7in 24 ay<\/span><\/span><\/li>\n
T\u00fcrkiye \u0130\u015f Kurumuna kay\u0131tl\u0131, Kanunda say\u0131lan belgelere sahip olmayanlar i\u00e7in 6 ay<\/span><\/li>\n
4\/a bendi kapsam\u0131nda \u00e7al\u0131\u015fmakta iken, 1\/3\/2011 tarihinden sonra mesleki yeterlik belgesi alanlar veya mesleki ve teknik e\u011fitim veren orta veya y\u00fcksek\u00f6\u011fretim kurumlar\u0131n\u0131 bitirenler i\u00e7in 12 ay yararlan\u0131labilecektir.<\/span><\/li>\n<\/ul>\n
Bu kapsama girenlerin T\u00fcrkiye \u0130\u015f Kurumuna kay\u0131tl\u0131 i\u015fsizler aras\u0131ndan i\u015fe al\u0131nmalar\u0131 halinde ilave olarak alt\u0131 ay s\u00fcre eklenir.<\/span><\/p>\n
G\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 10 uncu maddesinde \u00f6ng\u00f6r\u00fclen sigorta primi i\u015fveren hissesi deste\u011finden yararlanma s\u00fcresi;<\/p>\n
\n
Kapsama giren sigortal\u0131n\u0131n ya\u015f\u0131na,<\/span><\/li>\n
Mesleki yeterlik belgesi sahibi veya mesleki ve teknik e\u011fitim veren orta veya y\u00fcksek \u00f6\u011fretimi ya da T\u00fcrkiye \u0130\u015f Kurumunca d\u00fczenlenen i\u015f g\u00fcc\u00fc yeti\u015ftirme kursunu bitirip bitirmedi\u011fine,<\/span><\/li>\n
T\u00fcrkiye \u0130\u015f Kurumuna kay\u0131tl\u0131 i\u015fsiz olup olmad\u0131\u011f\u0131na g\u00f6re belirlenmektedir.<\/span><\/li>\n<\/ul>\n<\/div>\n<\/div><\/div><\/div><\/div>
\n\n
\n\t $\"tesvik$ \n<\/div>\n\n<\/div><\/div><\/div>
\n
\n\t
18-29 Ya\u015f aras\u0131 erkekler ile 18 ya\u015f\u0131ndan b\u00fcy\u00fck kad\u0131nlardan;<\/p>\n
\n
Mesleki yeterlik belgesine sahip olanlar<\/span>: 48 ay + 6 ay<\/li>\n
Teknik okul mezun olanlar veya \u0130\u015f-Kur kurslar\u0131n\u0131 bitirenler<\/span>: 36 ay + 6 ay<\/li>\n
Yukar\u0131da belirtilen niteliklere sahip olmayanlar: 24 ay + 6 ay<\/li>\n<\/ul>\n
Belgede belirtilen meslekte \u00e7al\u0131\u015fmak kayd\u0131yla \u0130\u015e-KUR'a kay\u0131tl\u0131 ise.<\/span><\/p>\n
29 Ya\u015f\u0131ndan b\u00fcy\u00fck erkeklerden;<\/p>\n
\n
Mesleki yeterlik belgesi alanlar veya teknik okul ya da 24 ay + 6 ay<\/li>\n
\u0130\u015f-Kur kursunu bitirenler<\/li>\n
Yukar\u0131da belirtilen niteliklere sahip olmayanlar 0 + 6 ay<\/li>\n<\/ul>\n
Belgede belirtilen meslekte \u00e7al\u0131\u015fmak kayd\u0131yla \u0130\u015e-KUR'a kay\u0131tl\u0131 ise.<\/span><\/p>\n<\/div>\n<\/div><\/div><\/div><\/div>
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Yukar\u0131da maddeler halinde s\u0131ralanm\u0131\u015f, te\u015fvikten yararlanma s\u00fcresi \u015fartlar\u0131 d\u00fc\u015f\u00fcn\u00fcld\u00fc\u011f\u00fcnde sonu\u00e7 olarak \u00f6zet mahiyetindeki a\u015fa\u011f\u0131daki tablo elde edilebilir:<\/p>\n
$\"\"$ $\"\"$ <\/p>\n
\u00a0Tablo 3: 6111 Say\u0131l\u0131 Kanun ile Getirilen Te\u015fvikten Yararlanma S\u00fcreleri<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div>
4447 Say\u0131l\u0131 Kanun \u2013 Ge\u00e7ici 15. Madde (\u0130\u015f Ba\u015f\u0131 E\u011fitim Te\u015fviki)<\/h3>\n
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4447 say\u0131l\u0131 Kanunun ge\u00e7ici 15 inci maddesi ile T\u00fcrkiye \u0130\u015f Kurumu taraf\u0131ndan 31\/12\/2017 tarihine kadar ba\u015flat\u0131lan i\u015fba\u015f\u0131 e\u011fitim programlar\u0131n\u0131 tamamlayanlar\u0131 i\u015fe alan \u00f6zel sekt\u00f6r i\u015fverenlerine i\u015fe ald\u0131klar\u0131 bu sigortal\u0131lar i\u00e7in, sigorta primine esas kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00fczerinden hesaplanacak sigorta primi i\u015fveren pay\u0131n\u0131n tamam\u0131n\u0131n \u0130\u015fsizlik Sigortas\u0131 Fonundan kar\u015f\u0131lanmas\u0131na imkan sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n
Yararlanma \u015eartlar\u0131<\/h4>\n
Sigortal\u0131n\u0131n;<\/p>\n
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31\/12\/2017 tarihine kadar ba\u015flat\u0131lan i\u015fba\u015f\u0131 e\u011fitim program\u0131n\u0131 tamamlam\u0131\u015f olmas\u0131 ve i\u015fba\u015f\u0131 e\u011fitim program\u0131n\u0131n bitimini m\u00fcteakip en ge\u00e7 \u00fc\u00e7 ay i\u00e7inde i\u015fe al\u0131nmas\u0131,<\/li>\n
23\/4\/2015 tarihi ve sonras\u0131nda i\u015fe al\u0131nm\u0131\u015f olmas\u0131<\/li>\n
18 ya\u015f\u0131ndan b\u00fcy\u00fck, 29 ya\u015f\u0131ndan k\u00fc\u00e7\u00fck olmas\u0131,<\/li>\n
Tamamlad\u0131\u011f\u0131 i\u015fba\u015f\u0131 e\u011fitim program\u0131na ili\u015fkin meslek alan\u0131nda i\u015fe al\u0131nmas\u0131 gerekmektedir.<\/li>\n<\/ul>\n
\u0130\u015fverenin;<\/p>\n
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\u00d6zel sekt\u00f6r i\u015fvereni olmas\u0131,<\/li>\n
\u0130\u015fyerinin kamu idaresi ve 5335 say\u0131l\u0131 Kanunun 30 uncu maddesinin ikinci f\u0131kras\u0131 kapsam\u0131nda olmamas\u0131,<\/li>\n
\u0130\u015fyerinin 2886 say\u0131l\u0131 Devlet \u0130hale Kanununa, 4734 say\u0131l\u0131 Kamu \u0130hale Kanununa ve uluslararas\u0131 anla\u015fma h\u00fck\u00fcmlerine istinaden yap\u0131lan al\u0131m ve yap\u0131m i\u015fleri ile 4734 say\u0131l\u0131 Kanundan istisna olan al\u0131m ve yap\u0131m i\u015flerine ili\u015fkin olmamas\u0131,<\/li>\n
Sigortal\u0131y\u0131, ortalama sigortal\u0131 say\u0131s\u0131na ilave olarak \u00e7al\u0131\u015ft\u0131rmas\u0131,<\/li>\n
Kuruma yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcunun bulunmamas\u0131 (varsa da yap\u0131land\u0131r\u0131lm\u0131\u015f\/tecil ve taksitlendirilmi\u015f olmas\u0131 ve bu i\u015flemlerin devam ediyor olmas\u0131),<\/li>\n
Ayl\u0131k prim ve hizmet belgelerini yasal s\u00fcresinde vermesi,<\/li>\n
Primleri yasal s\u00fcresi i\u00e7inde \u00f6demesi gerekmektedir.<\/li>\n<\/ul>\n<\/div>\n<\/div><\/div>
Engelli Sigortal\u0131lar\u0131n \u0130stihdam\u0131na \u0130li\u015fkin Prim Te\u015fviki<\/h3>\n
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4857 say\u0131l\u0131 Kanunun 30 uncu maddesinde \u00f6ng\u00f6r\u00fclen sigorta primi i\u015fveren hissesi te\u015fviki; \u00f6zel sekt\u00f6re ait i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131r\u0131lan engelli sigortal\u0131lar\u0131n, sigorta primine esas kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00fczerinden hesaplanan sigorta primi i\u015fveren hisselerinin tamam\u0131n\u0131n bu Kanunda \u00f6ng\u00f6r\u00fclen \u015fartlar dahilinde Hazinece kar\u015f\u0131lanmas\u0131n\u0131 d\u00fczenlemektedir.<\/p>\n
4857 say\u0131l\u0131 \u0130\u015f Kanununun 30 uncu maddesi kapsam\u0131nda zorunlu olarak (kontenjan dahili) engelli sigortal\u0131 istihdam etmekle y\u00fck\u00fcml\u00fc bulunan \u00f6zel sekt\u00f6r i\u015fverenlerinin \u00e7al\u0131\u015ft\u0131rmakla y\u00fck\u00fcml\u00fc bulunduklar\u0131 engelli sigortal\u0131lar ile kontenjan fazlas\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lan engelli sigortal\u0131lar\u0131n, engelli sigortal\u0131 \u00e7al\u0131\u015ft\u0131rma zorunlulu\u011fu bulunmayan i\u015fverenlerce istihdam edilen engelli sigortal\u0131lar\u0131n ve korumal\u0131 i\u015fyerlerinde \u00e7al\u0131\u015fan engelli sigortal\u0131lar\u0131n, prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00fczerinden hesaplanan i\u015fveren hissesinin %100\u2019\u00fc Hazinece kar\u015f\u0131lanmaktad\u0131r.<\/p>\n
Yararlanma \u015eartlar\u0131<\/h4>\n
\u00d6zel sekt\u00f6r i\u015fverenlerinin s\u00f6z konusu te\u015fvikten yararlanabilmeleri i\u00e7in;<\/p>\n
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Engelli sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131,<\/li>\n
Ayl\u0131k prim ve hizmet belgesinin s\u00fcresi i\u00e7inde Kuruma verilmesi,<\/li>\n
Primlerin \u00f6denmi\u015f olmas\u0131 gerekmektedir.<\/li>\n<\/ul>\n<\/div>\n<\/div><\/div>
5746 Say\u0131l\u0131 Ar-Ge Kanunu Kapsam\u0131ndaki Prim Te\u015fviki<\/h3>\n
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Ara\u015ft\u0131rma ve geli\u015ftirme faaliyetlerinin desteklenmesi kapsam\u0131nda sa\u011flanan bu te\u015fvik ile kamu personeli hari\u00e7 olmak \u00fczere teknoloji merkezi i\u015fletmelerinde, Ar-Ge merkezlerinde, kamu kurum ve kurulu\u015flar\u0131 ile kanunla kurulan vak\u0131flar taraf\u0131ndan veya uluslararas\u0131 fonlarca desteklenen ya da T\u00dcB\u0130TAK taraf\u0131ndan y\u00fcr\u00fct\u00fclen Ar-Ge ve yenilik projeleri ile rekabet \u00f6ncesi i\u015fbirli\u011fi projelerinde ve teknogiri\u015fim sermaye desteklerinden yararlanan i\u015fletmelerde \u00e7al\u0131\u015fan Ar-Ge ve destek personeli ile 4691 say\u0131l\u0131 Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanununun ge\u00e7ici 2 nci maddesi uyar\u0131nca \u00fccreti gelir vergisinden istisna olan personelin; bu \u00e7al\u0131\u015fmalar\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda elde ettikleri \u00fccretleri \u00fczerinden hesaplanan sigorta primi i\u015fveren hissesinin yar\u0131s\u0131, 31\/12\/2023 tarihine kadar Maliye Bakanl\u0131\u011f\u0131 b\u00fct\u00e7esine konulacak \u00f6denekten kar\u015f\u0131lanmaktad\u0131r.<\/p>\n
Yararlanma \u015eartlar\u0131<\/h4>\n
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\u0130\u015fyerinin, 5746 say\u0131l\u0131 Kanun kapsam\u0131na giren bir i\u015fyeri olmas\u0131 veya 4691 say\u0131l\u0131 Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanunu kapsam\u0131nda \u00fccreti gelir vergisinden istisna tutulan personel \u00e7al\u0131\u015ft\u0131r\u0131lan bir i\u015fyeri olmas\u0131,<\/li>\n
Sigortal\u0131n\u0131n Ar-Ge personeli veya Ar-Ge personel say\u0131s\u0131n\u0131n % 10\u2019u a\u015f\u0131lmamak kayd\u0131yla destek personeli ya da 4691 say\u0131l\u0131 Kanun uyar\u0131ca \u00fccreti gelir vergisinden istisna tutulmu\u015f personel olmas\u0131,<\/li>\n
Ar-Ge merkezlerinde, en az 30 tam zamanl\u0131 e\u015fde\u011fer Ar-Ge personeli \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131,<\/li>\n
Ayl\u0131k prim ve hizmet belgelerinin Sosyal G\u00fcvenlik Kurumuna yasal s\u00fcresi i\u00e7inde verilmesi,<\/li>\n
T\u00fcrkiye genelinde yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 toplam\u0131n\u0131n 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in belirlenmi\u015f olan br\u00fct asgari \u00fccretten fazla olmamas\u0131 (varsa da ilgili kanunlar\u0131n \u00f6ng\u00f6rd\u00fc\u011f\u00fc \u015fekilde yap\u0131land\u0131r\u0131lm\u0131\u015f ve yap\u0131land\u0131rma i\u015fleminin devam ediyor olmas\u0131) gerekmektedir.<\/li>\n<\/ul>\n<\/div>\n<\/div><\/div>
5225 Say\u0131l\u0131 Kanun \u2013 K\u00fclt\u00fcr Yat\u0131r\u0131mlar\u0131 ve Giri\u015fimcilerini Te\u015fvik Kanunu Prim Te\u015fviki<\/h3>\n
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Sigorta primi i\u015fveren hissesi te\u015fvikinden kurumlar vergisi m\u00fckellefi olan ve K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131ndan \u2018K\u00fclt\u00fcr Yat\u0131r\u0131m Belgesi\u2019 veya \u2018K\u00fclt\u00fcr Giri\u015fim Belgesi\u2019 alm\u0131\u015f olan i\u015fverenler yararlanabileceklerdir.<\/p>\n
\u2018K\u00fclt\u00fcr Yat\u0131r\u0131m Belgesi\u2019 alm\u0131\u015f olan i\u015fyerlerinde fiilen \u00e7al\u0131\u015fan sigortal\u0131lar\u0131n prime esas kazan\u00e7lar\u0131 \u00fczerinden hesaplanan sigorta primi i\u015fveren hissesinin %50\u2019si, \u2018K\u00fclt\u00fcr Giri\u015fim Belgesi\u2019 alm\u0131\u015f i\u015fyerlerinde fiilen \u00e7al\u0131\u015fan sigortal\u0131lar\u0131n ise prime esas kazan\u00e7lar\u0131 \u00fczerinden hesaplanan sigorta primi i\u015fveren hissesinin %25\u2019i, K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131 b\u00fct\u00e7esine konulan \u00f6denekten kar\u015f\u0131lanmaktad\u0131r.<\/p>\n
Bu te\u015fvikten;<\/p>\n
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\u2018K\u00fclt\u00fcr Yat\u0131r\u0131m Belgesi\u2019 alm\u0131\u015f olan i\u015fverenler, s\u00f6z konusu belgenin al\u0131nd\u0131\u011f\u0131 tarihten itibaren yat\u0131r\u0131m a\u015famas\u0131nda \u00fc\u00e7 y\u0131l\u0131,<\/li>\n
\u2018K\u00fclt\u00fcr Giri\u015fim Belgesi\u2019 alm\u0131\u015f olan i\u015fverenler ise, s\u00f6z konusu belgenin al\u0131nd\u0131\u011f\u0131 tarihten itibaren i\u015fletme a\u015famas\u0131nda yedi y\u0131l\u0131 a\u015fmamak \u015fart\u0131yla yararlanabileceklerdir.<\/li>\n<\/ul>\n
Yararlanma \u015eartlar\u0131<\/h4>\n
\u0130\u015fverenlerin s\u00f6z konusu te\u015fvikten yararlanabilmeleri i\u00e7in;<\/p>\n
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Kurumlar vergisi m\u00fckellefi olmalar\u0131,<\/li>\n
K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131ndan k\u00fclt\u00fcr yat\u0131r\u0131m veya giri\u015fim belgesi almalar\u0131,<\/li>\n
T\u00fcrkiye genelinde yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 toplam\u0131n\u0131n 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in belirlenmi\u015f olan br\u00fct asgari \u00fccretten fazla olmamas\u0131 (varsa da\u00a0ilgili kanunlar\u0131n \u00f6ng\u00f6rd\u00fc\u011f\u00fc \u015fekilde yap\u0131land\u0131r\u0131lm\u0131\u015f ve yap\u0131land\u0131rma i\u015fleminin devam ediyor olmas\u0131),<\/li>\n
Ayl\u0131k prim ve hizmet belgesinin yasal s\u00fcresi i\u00e7inde Kuruma verilmesi gerekmektedir.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n<\/div>\n<\/div><\/div>
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\n\t\t\t\t\t \n\t\t\t\t\t\t<\/em>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div><\/div><\/div><\/div><\/div>
<\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"
Sosyal G\u00fcvenlik Hukuku Dan\u0131\u015fmanl\u0131\u011f\u0131 7256 Say\u0131l\u0131 Kanun Sonras\u0131 G\u00fcncel SGK Te\u015fvikleri 17 Kas\u0131m 2020 tarihinde 31307 say\u0131l\u0131 resmi gazetede yay\u0131mlanan \u201c7256 SAYILI BAZI ALACAKLARIN YEN\u0130DEN YAPILANDIRILMASI \u0130LE BAZI KANUNLARDA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASI HAKKINDA KANUN\u201dunda yer alan h\u00fck\u00fcmler \u0131\u015f\u0131\u011f\u0131nda g\u00fcncel te\u015fvikler a\u015fa\u011f\u0131daki gibi olacakt\u0131r. 7256 SAYILI KANUNUN 5. MADDES\u0130 \u2013 HIZLI \u0130\u015eE D\u00d6N\u00dc\u015e TE\u015eV\u0130K\u0130 \u201c\u0130\u015fsizlik \u00f6dene\u011finden yararland\u0131r\u0131l\u0131p, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":349,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/infocusdanismanlik.com.tr\/wp-json\/wp\/v2\/pages\/1307"}],"collection":[{"href":"https:\/\/infocusdanismanlik.com.tr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/infocusdanismanlik.com.tr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/infocusdanismanlik.com.tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/infocusdanismanlik.com.tr\/wp-json\/wp\/v2\/comments?post=1307"}],"version-history":[{"count":34,"href":"https:\/\/infocusdanismanlik.com.tr\/wp-json\/wp\/v2\/pages\/1307\/revisions"}],"predecessor-version":[{"id":1383,"href":"https:\/\/infocusdanismanlik.com.tr\/wp-json\/wp\/v2\/pages\/1307\/revisions\/1383"}],"up":[{"embeddable":true,"href":"https:\/\/infocusdanismanlik.com.tr\/wp-json\/wp\/v2\/pages\/349"}],"wp:attachment":[{"href":"https:\/\/infocusdanismanlik.com.tr\/wp-json\/wp\/v2\/media?parent=1307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}