{"id":1808,"date":"2017-07-14T05:12:42","date_gmt":"2017-07-14T02:12:42","guid":{"rendered":"http:\/\/localhost:8080\/?p=1808"},"modified":"2026-10-19T10:35:12","modified_gmt":"2026-10-19T07:35:12","slug":"istihdam-tesviki-devam-ediyor","status":"publish","type":"post","link":"https:\/\/kompozit.org.tr\/en\/istihdam-tesviki-devam-ediyor\/","title":{"rendered":"\u0130stihdam Te\u015fviki Devam Ediyor"},"content":{"rendered":"<p>687 say\u0131l\u0131 KHK ile getirilen \u0130lave \u0130stihdam Te\u015fvikinde 1 Haziran \u2013 31 Aral\u0131k 2017 d\u00f6nemi i\u00e7in ge\u00e7erli olacak de\u011fi\u015fiklikler a\u015fa\u011f\u0131dad\u0131r.<\/p>\n<p><a href=\"http:\/\/www.istihdamseferberligi.net\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>M\u0130LL\u0130 \u0130ST\u0130HDAM SEFERBERL\u0130\u011e\u0130 DEVAM ED\u0130YOR!<\/strong><\/a><\/p>\n<p>T.C. \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 (\u00c7SGB) Sosyal G\u00fcvenlik Kurumu (SGK), 687 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararname (KHK) ile getirilen \u0130lave \u0130stihdam Te\u015fviki ile ilgili uygulama usul ve esaslar\u0131 i\u00e7in 01\/03\/2017 tarihinde 2017-10 say\u0131l\u0131 Genelgeyi (ve 04\/04\/2017 tarihinde bu Genelgede de\u011fi\u015fiklik yapan 2017-17 say\u0131l\u0131 Genelgeyi) yay\u0131nlam\u0131\u015ft\u0131r. 06\/07\/2017 tarihinde 2017-24 say\u0131l\u0131 Genelge yay\u0131nlanm\u0131\u015f ve 01\/06\/2017 ila 31\/12\/2017 tarihleri aras\u0131nda istihdam edilenler i\u00e7in ge\u00e7erli olmak \u00fczere \u0130lave \u0130stihdam Te\u015fviki ile ilgili \u00f6nemli de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. Bu de\u011fi\u015fiklik sonucunda 01\/02\/2017 ila 31\/05\/2017 tarihleri aras\u0131nda istihdam edilenler i\u00e7in 2017-10 say\u0131l\u0131 Genelge h\u00fck\u00fcmleri ge\u00e7erli olacak; 01\/06\/2017 ila 31\/12\/2017 tarihleri aras\u0131nda istihdam edilenler i\u00e7in ise 2017-24 say\u0131l\u0131 Genelge h\u00fck\u00fcmleri ge\u00e7erli olacakt\u0131r. Destek kapsam\u0131nda 01\/02\/2017 tarihinden 31\/12\/2017 tarihine kadar \u00d6zel Sekt\u00f6r Kurulu\u015flar\u0131nca \u0130\u015eKUR arac\u0131l\u0131\u011f\u0131yla istihdam edilen her bir yeni personelin i\u015fverene maliyeti i\u00e7erisinde net \u00fccret d\u0131\u015f\u0131nda kalan t\u00fcm giderler \u0130\u015fsizlik Sigortas\u0131 Fonundan kar\u015f\u0131lanacakt\u0131r. \u0130\u015fverenin bir y\u0131l s\u00fcreyle ilave istihdam etti\u011fi her bir i\u015f\u00e7i i\u00e7in sadece net \u00fccret \u00f6deyecektir. Destekleme Asgari \u00dccrete tekab\u00fcl eden SGK Primi, Gelir Vergisi ve Damga Vergisi \u00fczerinden sa\u011flanacakt\u0131r. Sigortal\u0131lara ili\u015fkin tan\u0131mlama i\u015flemi E-Bildirge sistemi \u00fczerinden yap\u0131lacak olup bu nitelikteki sigortal\u0131lar i\u00e7in Sosyal G\u00fcvenlik \u0130l M\u00fcd\u00fcrl\u00fcklerine ve Sosyal G\u00fcvenlik Merkezlerine herhangi bir belge ibraz edilmesi gerekmemektedir. Sigortal\u0131n\u0131n Aral\u0131k 2016 ay\u0131na ilave olup olmad\u0131\u011f\u0131 hususu E-Bildirge sistemine konulacak olan Kontrol Ekran\u0131ndan i\u015fverenlerce yap\u0131lacak olup kontrolden sonra SGK\u2019ya bildirilmesi gerekmektedir.<\/p>\n<p><strong>A\u015fa\u011f\u0131daki bilgilerin listesi<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/mail.google.com\/mail\/u\/1\/#m_-7634984912418329932__Mevzuat_ve_Kaynaklar\" target=\"_blank\" rel=\"noopener noreferrer\">Mevzuat ve Kaynaklar<\/a><\/li>\n<li><a href=\"https:\/\/mail.google.com\/mail\/u\/1\/#m_-7634984912418329932__Destekleme\" target=\"_blank\" rel=\"noopener noreferrer\">Destekleme<\/a><\/li>\n<li><a href=\"https:\/\/mail.google.com\/mail\/u\/1\/#m_-7634984912418329932__Deste%C4%9Fe_dair_%C5%9Fartlar\" target=\"_blank\" rel=\"noopener noreferrer\">Deste\u011fe dair \u015fartlar<\/a><\/li>\n<li><a href=\"https:\/\/mail.google.com\/mail\/u\/1\/#m_-7634984912418329932__Destekten_yararlanmak_i%C3%A7in\" target=\"_blank\" rel=\"noopener noreferrer\">Destekten yararlanmak i\u00e7in yap\u0131lacak i\u015flemler<\/a><\/li>\n<li><a href=\"https:\/\/mail.google.com\/mail\/u\/1\/#m_-7634984912418329932__Daha_fazla_bilgi\" target=\"_blank\" rel=\"noopener noreferrer\">Daha fazla bilgi ve sorular\u0131n\u0131z i\u00e7in<\/a><\/li>\n<\/ul>\n<h4>Mevzuat ve Kaynaklar<\/h4>\n<p>* 687 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararname (3. Madde): <a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2017\/02\/20170209-8.htm\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.resmigazete.gov.tr\/eskiler\/2017\/02\/20170209-8.htm<\/a><\/p>\n<p>* 2017-10 say\u0131l\u0131 SGK Genelgesi: <a href=\"https:\/\/1drv.ms\/b\/s!AvA4x730lOhb4xhKl3JRM67lotA_\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/1drv.ms\/b\/s!AvA4x730lOhb4xhKl3JRM67lotA_<\/a><\/p>\n<p>* 2017-10 say\u0131l\u0131 Genelgede de\u011fi\u015fiklik yapan 2017-17 say\u0131l\u0131 SGK Genelgesi: <a href=\"https:\/\/1drv.ms\/b\/s!AvA4x730lOhb7nW66AdftEaxdjZi\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/1drv.ms\/b\/s!AvA4x730lOhb7nW66AdftEaxdjZi<\/a><\/p>\n<p>* 2017-24 say\u0131l\u0131 Genelge: <a href=\"https:\/\/1drv.ms\/b\/s!AvA4x730lOhb7nmGKo2DIxupv0LW\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/1drv.ms\/b\/s!AvA4x730lOhb7nmGKo2DIxupv0LW<\/a><\/p>\n<p>* 4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanunu (Ge\u00e7ici 17. Madde ve Ge\u00e7ici 18. Madde): <a href=\"http:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.4447.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.4447.pdf<\/a><\/p>\n<p>* 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu (4. Madde, 30. Madde, Ek-6. Madde, Ek-9. Madde): <a href=\"http:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.5510.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.5510.pdf<\/a><\/p>\n<p>* E-Bildirge sistemi: <a href=\"https:\/\/ebildirge.sgk.gov.tr\/WPEB\/amp\/loginldap\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/ebildirge.sgk.gov.tr\/WPEB\/amp\/loginldap<\/a><\/p>\n<h4>Destekleme<\/h4>\n<p>Te\u015fvik unsuru<\/p>\n<p>Uygulama<\/p>\n<p>\u0130lave istihdam edilen ki\u015fi ba\u015f\u0131na destek tutar\u0131<\/p>\n<p>SGK Primi \u0130\u015fveren ve \u0130\u015f\u00e7i Hissesi Deste\u011fi<\/p>\n<p>Te\u015fvik uygulanacak s\u00fcre i\u00e7inde, sigortal\u0131n\u0131n ayl\u0131k prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n 22,22 TL ile \u00e7arp\u0131lmas\u0131 sonucunda bulunacak tutar, bu i\u015fverenlerin Sosyal G\u00fcvenlik Kurumuna \u00f6deyecekleri sigortal\u0131 hisseleri dahil t\u00fcm primlerden mahsup edilmek suretiyle i\u015fverene destek \u00f6demesi yap\u0131lacakt\u0131r.<\/p>\n<p>Azami 666,6 TL<\/p>\n<p>Gelir Vergisi Stopaj\u0131 Deste\u011fi<\/p>\n<p>Asgari \u00fccret \u00fczerindeki Asgari Ge\u00e7im \u0130ndirimi (AG\u0130) d\u00fc\u015ft\u00fckten sonra kalan gelir vergisi stopaj\u0131, i\u015fverenin beyan etmi\u015f oldu\u011fu ilgili d\u00f6neme ili\u015fkin muhtasar beyanname \u00fczerinden tahakkuk eden vergiden d\u00fc\u015f\u00fcr\u00fclecektir.<\/p>\n<p>93,32 TL\/ayl\u0131k maa\u015f<\/p>\n<p>Damga Vergisi \u0130ndirimi<\/p>\n<p>Destek kapsam\u0131nda, i\u015fe al\u0131nan \u00e7al\u0131\u015fanlara yap\u0131lan \u00fccret \u00f6demelerine ili\u015fkin damga vergisinin ayl\u0131k br\u00fct asgari \u00fccretin prim \u00f6deme g\u00fcn say\u0131s\u0131na isabet eden k\u0131sm\u0131 beyan edilmeyecek ve \u00f6denmeyecektir.<\/p>\n<p>13,49 TL\/ayl\u0131k maa\u015f<\/p>\n<p>Toplam<\/p>\n<p>Azami 773,41 TL\/ayl\u0131k maa\u015f<\/p>\n<h4>Deste\u011fe dair \u015fartlar<\/h4>\n<div class=\"k-table__wrap\">\n<table class=\"k-table\">\n<tbody>\n<tr>\n<td colspan=\"2\">\u015eart<\/td>\n<td>\u0130lgili Genelge<\/td>\n<td colspan=\"2\">Detaylar<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"13\">Kimler hangi kapsama giren \u00e7al\u0131\u015fanlar\u0131 istihdam etmeleri halinde te\u015fvikten yararlanabilir?<\/td>\n<td rowspan=\"2\">\u0130\u015fveren ve \u0130\u015f\u00e7i T\u00fcr\u00fc<\/td>\n<td rowspan=\"2\">2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge ve 2017-24 say\u0131l\u0131 Genelge i\u00e7in ortak<\/td>\n<td colspan=\"2\">\u0130stihdam edilen ki\u015finin 5510 say\u0131l\u0131 Kanunu\u2019nun \u201c4\/a\u201d Maddesinde uyar\u0131nca hizmet akdi ile bir veya birden fazla i\u015fveren taraf\u0131ndan \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 gerekmektedir.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\u0130hale konusu i\u015f \u00fcstlenen i\u015fyerleri hari\u00e7 olmak \u00fczere \u00d6zel Sekt\u00f6r \u0130\u015fverenlerine ait i\u015fyerlerinde \u00e7al\u0131\u015fan sigortal\u0131lar ile 5510 say\u0131l\u0131 Kanunu\u2019nun Ek 9. Maddesi kapsam\u0131nda 10 g\u00fcnden fazla ev hizmetinde \u00e7al\u0131\u015fan sigortal\u0131lardan dolay\u0131 destekten yararlan\u0131labilecektir.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">2017 y\u0131l\u0131nda tescil edilmi\u015f \u0130\u015fyerleri<\/td>\n<td>2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge<\/td>\n<td colspan=\"2\">2017 y\u0131l\u0131nda tescil edilmi\u015f olan i\u015fyerlerinde destek kapsam\u0131na giren sigortal\u0131lardan dolay\u0131 destek tutar\u0131n\u0131n yar\u0131s\u0131 kadar (bildirilen g\u00fcn say\u0131s\u0131n\u0131n yar\u0131s\u0131 x 22,22 TL) i\u015fyerinin tescil edildi\u011fi tarihi takip eden 3. aydan itibaren destekten yararlan\u0131labilecektir. \u00d6r. Ocak 2017 i\u00e7erisinde tescil edilen i\u015fyerleri Nisan 2017\u2019den itibaren destekten yararlanabilecektir. 1 Ekim 2017 ve sonras\u0131nda tescil edilen i\u015fyerleri ise bu destekten yararlanamayacakt\u0131r. 2015 ve daha \u00f6nceki y\u0131llarda tescil edilen ancak 2016 y\u0131l\u0131nda hi\u00e7 sigortal\u0131 beyan etmeyen i\u015fyerleri 2017 y\u0131l\u0131nda tescil edilen i\u015fyerleri gibi de\u011ferlendirilecek ve 2017 y\u0131l\u0131nda SGK\u2019ya bildirim yap\u0131lan ilk ay\u0131 takip eden 3. aydan itibaren destek kapsam\u0131na giren sigortal\u0131lardan dolay\u0131 destek tutar\u0131n\u0131n yar\u0131s\u0131 kadar bu destekten yararlanabilecektir. 09\/02\/2017 veya sonraki tarihlerde 5510 say\u0131l\u0131 Kanunun 89. Maddesi h\u00fckm\u00fcne uygun nitelikte devir edilen veya miras\u00e7\u0131lara intikal eden i\u015fyerleri, yeni i\u015fe ba\u015flayan i\u015fyeri olarak kabul edilmeyecektir.<\/p>\n<p>09\/02\/2017 veya sonraki tarihlerde 5510 say\u0131l\u0131 Kanunun 89. Maddesi h\u00fckm\u00fcne uygun nitelikte devir edilen veya miras\u00e7\u0131lara intikal eden i\u015fyerleri, yeni i\u015fe ba\u015flayan i\u015fyeri olarak kabul edilmeyecektir.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>2017-24 say\u0131l\u0131 Genelge<\/td>\n<td colspan=\"2\">1\/6\/2017 ila 31\/12\/2017 tarihleri aras\u0131nda ilk defa tescil edilmi\u015f olan i\u015fyerleri ile 2017 y\u0131l\u0131ndan \u00f6nce tescil edildi\u011fi halde 2016 y\u0131l\u0131nda SGK\u2019ya hi\u00e7 bildirimde bulunmayan i\u015fyerlerinde 2016\/Aral\u0131k ay\u0131na ait ayl\u0131k prim ve hizmet belgesinde kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131 s\u0131f\u0131r olaca\u011f\u0131ndan 1\/6\/2017 ila 31\/12\/2017 tarihleri aras\u0131nda i\u015fe al\u0131nan ve destek kapsam\u0131na giren t\u00fcm sigortal\u0131lardan dolay\u0131 Kanunda aran\u0131lan di\u011fer \u015fartlar\u0131n sa\u011flanmas\u0131 kayd\u0131yla bu destekten yararlan\u0131labilecektir.<\/p>\n<p>09\/02\/2017 veya sonraki tarihlerde 5510 say\u0131l\u0131 Kanunun 89. Maddesi h\u00fckm\u00fcne uygun nitelikte devir edilen veya miras\u00e7\u0131lara intikal eden i\u015fyerleri, yeni i\u015fe ba\u015flayan i\u015fyeri olarak kabul edilmeyecektir.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">Alt \u0130\u015fverenlerce \u00e7al\u0131\u015ft\u0131r\u0131lanlar<\/td>\n<td>2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge<\/td>\n<td colspan=\"2\">Bu destekten alt i\u015fverenlerce \u00e7al\u0131\u015ft\u0131r\u0131lan ve kapsama giren sigortal\u0131lardan dolay\u0131 da yararlan\u0131labilecektir. Destekten yararlan\u0131labilmesi i\u00e7im As\u0131l \u0130\u015fverenin, hem kendi \u00e7al\u0131\u015ft\u0131rm\u0131\u015f oldu\u011fu sigortal\u0131lardan hem de Alt \u0130\u015fverenlerin \u00e7al\u0131\u015ft\u0131rm\u0131\u015f oldu\u011fu sigortal\u0131lardan kaynaklanan her bir alt i\u015fverenin ise yaln\u0131zca kendi \u00e7al\u0131\u015ft\u0131rm\u0131\u015f oldu\u011fu sigortal\u0131lardan kaynaklanan yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi ve idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131n bulunmamas\u0131; gerek as\u0131l i\u015fverence, gerekse alt i\u015fverenlerce \u00e7al\u0131\u015ft\u0131r\u0131lan ve kapsama giren sigortal\u0131n\u0131n 2016 Aral\u0131k ay\u0131nda bildirilen toplam sigortal\u0131 say\u0131s\u0131na\/2016 y\u0131l\u0131 ortalama sigortal\u0131 say\u0131s\u0131na ilave olmas\u0131 gerekmektedir.<\/td>\n<\/tr>\n<tr>\n<td>2017-24 say\u0131l\u0131 Genelge<\/td>\n<td colspan=\"2\">Bu destekten alt i\u015fverenlerce \u00e7al\u0131\u015ft\u0131r\u0131lan ve kapsama giren sigortal\u0131lardan dolay\u0131 da yararlan\u0131labilecektir. Destekten yararlan\u0131labilmesi i\u00e7im As\u0131l \u0130\u015fverenin, hem kendi \u00e7al\u0131\u015ft\u0131rm\u0131\u015f oldu\u011fu sigortal\u0131lardan hem de Alt \u0130\u015fverenlerin \u00e7al\u0131\u015ft\u0131rm\u0131\u015f oldu\u011fu sigortal\u0131lardan kaynaklanan her bir alt i\u015fverenin ise yaln\u0131zca kendi \u00e7al\u0131\u015ft\u0131rm\u0131\u015f oldu\u011fu sigortal\u0131lardan kaynaklanan yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi ve idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131n bulunmamas\u0131; gerek as\u0131l i\u015fverence, gerekse alt i\u015fverenlerce \u00e7al\u0131\u015ft\u0131r\u0131lan ve kapsama giren sigortal\u0131n\u0131n 2016 Aral\u0131k ay\u0131nda bildirilen toplam sigortal\u0131 say\u0131s\u0131na ilave olmas\u0131 gerekmektedir.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\">Kamu kurumlar\u0131 ve ba\u011fl\u0131 kurulu\u015flar, i\u015fletmeler ve \u0130hale kapsam\u0131nda \u00e7al\u0131\u015ft\u0131r\u0131lanlar<\/td>\n<td rowspan=\"3\">2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge ve 2017-24 say\u0131l\u0131 Genelge i\u00e7in ortak<\/td>\n<td>5018 say\u0131l\u0131 Kamu Mal\u00ee Y\u00f6netimi ve Kontrol Kanununun 3. Maddesinin 1. F\u0131kras\u0131n\u0131n \u201ca\u201d bendinde belirtilen kamu idareleri ve kamu iktisadi te\u015febb\u00fcsleri ile bunlar\u0131n ba\u011fl\u0131 idare, ortakl\u0131k, m\u00fcessese ve i\u015fletmeleri ve yukar\u0131da belirtilenlerin \u00f6denmi\u015f sermayesinin %50\u2019sinden fazlas\u0131na sahip olduklar\u0131 ortakl\u0131k ve i\u015fletmelerden T\u00fcrk Ticaret Kanununa tabi olmayanlarla \u00f6zel kanunlar\u0131na g\u00f6re personel \u00e7al\u0131\u015ft\u0131ran di\u011fer kamu kurumlar\u0131nda \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131lardan dolay\u0131 bu destekten yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/td>\n<td rowspan=\"3\">Dolay\u0131s\u0131yla ihale konusu i\u015f \u00fcstlenen i\u015fyeri i\u015fverenleri, mahiyet kodu (1) veya (3) olarak tescil edilmi\u015f i\u015fyerleri ya da resmi nitelikte oldu\u011fu halde mahiyet kodu (2) veya (4) olarak tescil edilmi\u015f i\u015fyeri i\u015fverenleri ile <a href=\"http:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.5335.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">5335 say\u0131l\u0131 Kanunun<\/a> 30. Maddesinin ikinci f\u0131kras\u0131 kapsam\u0131na giren kurum ve kurulu\u015flara ait i\u015fyerleri bahse konu destekten yararlanamayacakt\u0131r.<\/td>\n<\/tr>\n<tr>\n<td>Genel b\u00fct\u00e7eye dahil daireler, katma b\u00fct\u00e7eli idareler, d\u00f6ner sermayeler, fonlar, belediyeler, il \u00f6zel idareleri, belediyeler ve il \u00f6zel idareleri taraf\u0131ndan kurulan birlik ve i\u015fletmeler, sosyal g\u00fcvenlik kurumlar\u0131, b\u00fct\u00e7eden yard\u0131m alan kurulu\u015flar ile \u00f6zel kanunla kurulmu\u015f di\u011fer kamu kurum, kurul, \u00fcst kurul ve kurulu\u015flar\u0131, kamu iktisadi te\u015febb\u00fcsleri ve bunlar\u0131n ba\u011fl\u0131 ortakl\u0131klar\u0131 ile m\u00fcessese ve i\u015fletmelerinde ve sermayesinin %50\u2019sinden fazlas\u0131 kamuya ait olan di\u011fer ortakl\u0131klara ait i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131lardan dolay\u0131 bu destekten yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/td>\n<\/tr>\n<tr>\n<td>2886 say\u0131l\u0131 Devlet \u0130hale Kanunu ve 4734 say\u0131l\u0131 Kamu \u0130hale Kanunu kapsam\u0131ndaki al\u0131m ve yap\u0131m i\u015fleri, 4734 say\u0131l\u0131 Kanunun 3. Maddesi kapsam\u0131nda istisna olan al\u0131m ve yap\u0131m i\u015fleri ile uluslararas\u0131 anla\u015fma h\u00fck\u00fcmlerine istinaden yap\u0131lan al\u0131m ve yap\u0131m i\u015flerinde\/i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131lardan dolay\u0131 bu destekten yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\">Destek kapsam\u0131na girmeyen di\u011fer ki\u015filer<\/td>\n<td>2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge ve 2017-24 say\u0131l\u0131 Genelge i\u00e7in ortak<\/td>\n<td colspan=\"2\">Sosyal g\u00fcvenlik destek primine tabi \u00e7al\u0131\u015fanlar, aday \u00e7\u0131rak, \u00e7\u0131rak ve i\u015fletmelerde mesleki e\u011fitim g\u00f6ren \u00f6\u011frenciler, staja tabi tutulan \u00f6\u011frenciler ile \u00fcniversitelerde k\u0131smi zamanl\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lan \u00f6\u011frenciler, T\u00fcrkiye \u0130\u015f Kurumunca d\u00fczenlenen e\u011fitimlere kat\u0131lan kursiyerler, harp malulleri ile 3713 ve 2330 say\u0131l\u0131 Kanunlara g\u00f6re vazife malull\u00fc\u011f\u00fc ayl\u0131\u011f\u0131 alanlardan yaln\u0131zca k\u0131sa vadeli sigorta kollar\u0131na tabi olanlar, yaln\u0131zca i\u015fsizlik sigortas\u0131na tabi olanlar, yurt d\u0131\u015f\u0131nda \u00e7al\u0131\u015fanlar, do\u011fum ve evlat edinme sonras\u0131 yar\u0131m \u00e7al\u0131\u015fma \u00f6dene\u011fi alanlar, ceza infaz kurumlar\u0131 ile tutukevleri b\u00fcnyesinde olu\u015fturulan tesis, at\u00f6lye ve benzeri \u00fcnitelerde \u00e7al\u0131\u015ft\u0131r\u0131lan h\u00fck\u00fcml\u00fc ve tutuklular ve i\u015f kayb\u0131 tazminat\u0131 alanlar hakk\u0131nda uygulanmayaca\u011f\u0131ndan, 2-7-12-14-19-20-21-22-23-25-28-39-41-42-43-44-45-46-47-48-49-50-90-91-92 no\u2019lu belge t\u00fcr\u00fc se\u00e7ilmek suretiyle d\u00fczenlenecek olan ayl\u0131k prim ve hizmet belgeleri i\u00e7in 687 kanun numaras\u0131 se\u00e7ilemeyecektir.<\/td>\n<\/tr>\n<tr>\n<td>2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge<\/td>\n<td colspan=\"2\">\u0130stihdam edilen ki\u015finin i\u015fe al\u0131nd\u0131\u011f\u0131 tarihten \u00f6nceki 3 ayl\u0131k d\u00f6nemde 5510 say\u0131l\u0131 Kanunu\u2019nun 4. Maddesinin 1. F\u0131kras\u0131n\u0131n \u201cb\u201d Esnaf vs., \u201cc\u201d Memur bentleri, Ek 6. Maddesi (Taksi, dolmu\u015f \u015fof\u00f6rleri ve sanat\u00e7\u0131lar) ve Ek 9. Maddesinin 1. F\u0131kras\u0131 kapsam\u0131nda yer alan ki\u015filerin (ay i\u00e7inde 10 g\u00fcn ve \u00fczerinde bildirimi yap\u0131lan) SGK\u2019ya bildirilmi\u015f olmas\u0131 halinde bu ki\u015filer de i\u015fsiz olmad\u0131klar\u0131ndan istihdamlar\u0131 halinde i\u015fletmeler bu destekten yararlanamayacaklard\u0131r.<\/td>\n<\/tr>\n<tr>\n<td>2017-24 say\u0131l\u0131 Genelge<\/td>\n<td colspan=\"2\">\u0130stihdam edilen ki\u015finin i\u015fe al\u0131nd\u0131\u011f\u0131 tarihten \u00f6nceki 3 ayl\u0131k d\u00f6nemde 5510 say\u0131l\u0131 Kanunu\u2019nun 4. Maddesinin 1. F\u0131kras\u0131n\u0131n \u201cc\u201d Memur bendi kapsam\u0131nda yer alan ki\u015filerin 10 g\u00fcnden fazla SGK\u2019ya bildirilmi\u015f olmas\u0131 halinde bu ki\u015filerin istihdamlar\u0131 halinde i\u015fletmeler bu destekten yararlanamayacaklard\u0131r.<\/td>\n<\/tr>\n<tr>\n<td>Nakil<\/td>\n<td>2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge ve 2017-24 say\u0131l\u0131 Genelge i\u00e7in ortak<\/td>\n<td colspan=\"2\">Bu destekten yararlanmakta olan bir i\u015fyerinin farkl\u0131 bir sosyal g\u00fcvenlik merkezine nakli halinde, nakil tarihinden \u00f6nce yararlan\u0131lm\u0131\u015f sigortal\u0131lardan dolay\u0131 nakil tarihinden sonra da destekten yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u0130stihdam\u0131n ger\u00e7ekle\u015fmesi gereken d\u00f6nem<\/td>\n<td colspan=\"2\">2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge<\/td>\n<td colspan=\"2\">\u0130stihdam, 01\/02\/2017 ile 31\/05\/2017 tarihleri aras\u0131nda ger\u00e7ekle\u015fmi\u015f olmal\u0131d\u0131r.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">2017-24 say\u0131l\u0131 Genelge<\/td>\n<td colspan=\"2\">\u0130stihdam, 01\/06\/2017 ile 31\/12\/2017 tarihleri aras\u0131nda ger\u00e7ekle\u015fmi\u015f olmal\u0131d\u0131r. Destek uygulamas\u0131n\u0131n 31\/12\/2017 tarihinde sona erece\u011fi dikkate al\u0131nd\u0131\u011f\u0131nda, ay\u0131n 15\u2019i ila takip eden ay\u0131n 14\u2019\u00fc aras\u0131nda \u00e7al\u0131\u015fmalar\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda \u00fccret alan sigortal\u0131lar\u0131 \u00e7al\u0131\u015ft\u0131ran \u00f6zel sekt\u00f6r i\u015fverenleri a\u00e7\u0131s\u0131ndan 2017 Aral\u0131k (15\/12-14\/1) d\u00f6neminde bu destekten 17 g\u00fcnl\u00fck yararlan\u0131lacakt\u0131r.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\u0130\u015eKUR\u2019a kay\u0131t \u015fart\u0131<\/td>\n<td colspan=\"2\" rowspan=\"2\">2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge ve 2017-24 say\u0131l\u0131 Genelge i\u00e7in ortak<\/td>\n<td colspan=\"2\">\u0130stihdam edilen ki\u015finin \u0130\u015eKUR\u2019a kay\u0131tl\u0131 i\u015fsizler aras\u0131ndan temin edilmi\u015f olmas\u0131 gerekmektedir.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\u0130\u015fverenin \u0130\u015eKUR\u2019a kay\u0131tl\u0131 i\u015fletme olmas\u0131 gerekmektedir.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"4\">\u0130stihdam edilecek ki\u015finin son 3 ayl\u0131k d\u00f6nemde SGK\u2019l\u0131 olarak en fazla 10 g\u00fcn \u00e7al\u0131\u015fm\u0131\u015f olmas\u0131 \u015fart\u0131<\/td>\n<td>Son 3 ayda SGK\u2019l\u0131 olarak en fazla 10 g\u00fcn \u00e7al\u0131\u015fm\u0131\u015f olma \u015fart\u0131<\/td>\n<td>2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge ve 2017-24 say\u0131l\u0131 Genelge i\u00e7in ortak<\/td>\n<td colspan=\"2\">Sigortal\u0131n\u0131n i\u015fe giri\u015f tarihi itibariyle i\u015fe al\u0131nd\u0131klar\u0131 tarihten \u00f6nceki \u00fc\u00e7 aya ili\u015fkin SGK\u2019ya verilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde 10 g\u00fcnden fazla bildirilmemesi gerekir.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">Ceza \u0130nfaz Kurumlar\u0131nda \u00e7al\u0131\u015ft\u0131r\u0131lan h\u00fck\u00fcml\u00fc ve tutuklular<\/td>\n<td>2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge<\/td>\n<td colspan=\"2\">\u2014-<\/td>\n<\/tr>\n<tr>\n<td>2017-24 say\u0131l\u0131 Genelge<\/td>\n<td colspan=\"2\">Ceza infaz kurumlar\u0131 ile tutukevleri b\u00fcnyesinde olu\u015fturulan at\u00f6lye ve benzeri \u00fcnitelerde \u00e7al\u0131\u015ft\u0131r\u0131lan h\u00fck\u00fcml\u00fc ve tutuklular i\u00e7in 19 no\u2019lu belge t\u00fcr\u00fc se\u00e7ilmek suretiyle, d\u00fczenlenmi\u015f ayl\u0131k prim ve hizmet belgeleri ile SGK\u2019ya bildirilmi\u015f olmas\u0131 halinde, bu s\u00fcreler i\u015fe giri\u015f tarihinden \u00f6nceki 3 ayl\u0131k s\u00fcre i\u00e7inde SGK\u2019ya bildirilmi\u015f s\u00fcre olarak dikkate al\u0131nmayacakt\u0131r.<\/td>\n<\/tr>\n<tr>\n<td>Son 10 g\u00fcn \u00e7al\u0131\u015fma \u015fart\u0131n\u0131 bozmayan di\u011fer durumlar<\/td>\n<td>2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge ve 2017-24 say\u0131l\u0131 Genelge i\u00e7in ortak<\/td>\n<td colspan=\"2\">Sigortal\u0131lar\u0131n aday \u00e7\u0131rak, \u00e7\u0131rak veya i\u015fletmelerde meslek\u00ee e\u011fitim g\u00f6rmesi nedeniyle 7 veya 42 nolu belge t\u00fcr\u00fc se\u00e7ilmek suretiyle, meslek\u00ee ve teknik orta\u00f6\u011fretim ile y\u00fcksek\u00f6\u011frenimleri s\u0131ras\u0131nda staja tabi tutulan \u00f6\u011frenciler, mesleki ve teknik orta\u00f6\u011fretim s\u0131ras\u0131nda tamamlay\u0131c\u0131 e\u011fitim ya da alan e\u011fitimi g\u00f6ren \u00f6\u011frenciler, kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan desteklenen projelerde g\u00f6revli bursiyerler ile 2547 say\u0131l\u0131 Y\u00fcksek\u00f6\u011fretim Kanununun 46. maddesine tabi olarak k\u0131smi zamanl\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lan \u00f6\u011frencilerden ayl\u0131k prime esas kazan\u00e7 tutar\u0131, g\u00fcnl\u00fck prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n 30 kat\u0131ndan fazla olmamas\u0131 nedeniyle 22, 43,49 ve 50 no\u2019lu belge t\u00fcr\u00fc se\u00e7ilmek suretiyle, \u0130\u015eKUR taraf\u0131ndan d\u00fczenlenen kurslara kat\u0131lm\u0131\u015f olmas\u0131 nedeniyle 25, 44 veya 46 nolu belge t\u00fcr\u00fc se\u00e7ilmek suretiyle, d\u00fczenlenmi\u015f ayl\u0131k prim ve hizmet belgeleri ile SGK\u2019ya bildirilmi\u015f olmas\u0131 halinde, bu s\u00fcreler i\u015fe giri\u015f tarihinden \u00f6nceki 3 ayl\u0131k s\u00fcre i\u00e7inde SGK\u2019ya bildirilmi\u015f s\u00fcre olarak dikkate al\u0131nmayacakt\u0131r.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"15\">\u0130stihdam edilen ki\u015finin ilave istihdam olarak say\u0131lmas\u0131 i\u00e7in \u015fartlar<\/td>\n<td>\u0130lave istihdam\u0131n Aral\u0131k 2016 bildirimine g\u00f6re hesaplanmas\u0131<\/td>\n<td>2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge ve 2017-24 say\u0131l\u0131 Genelge i\u00e7in ortak<\/td>\n<td colspan=\"2\">\u0130\u015fletmenin 2016 Aral\u0131k ay\u0131na ili\u015fkin ayl\u0131k prim ve hizmet belgelerindeki sigortal\u0131 say\u0131s\u0131na ilave olmas\u0131 gerekmektedir. \u0130\u015fletmenin istihdam say\u0131s\u0131nda 2016 Aral\u0131k ay\u0131na g\u00f6re d\u00fc\u015fme olmu\u015f olmas\u0131 veya art\u0131\u015f olmamas\u0131 halinde te\u015fvikten yararlanamaz.<\/td>\n<\/tr>\n<tr>\n<td>Sigortal\u0131 say\u0131s\u0131n\u0131n hesaplanmas\u0131<\/td>\n<td>2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge ve 2017-24 say\u0131l\u0131 Genelge i\u00e7in ortak<\/td>\n<td colspan=\"2\">SGK\u2019ya bildirilmi\u015f toplam sigortal\u0131 say\u0131s\u0131n\u0131n tespiti s\u0131ras\u0131nda, her bir ayda \u00e7al\u0131\u015fan sigortal\u0131 say\u0131s\u0131, ilgili d\u00f6nemlerde Kuruma verilmi\u015f as\u0131l ve ek nitelikteki ayl\u0131k prim ve hizmet belgelerinde kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131ndan, iptal nitelikteki ayl\u0131k prim ve hizmet belgelerinde kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131 d\u00fc\u015f\u00fclmek suretiyle tespit edilecektir.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">2016 Aral\u0131k ay\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lmam\u0131\u015f olmas\u0131 hali<\/td>\n<td>2017-24 say\u0131l\u0131 Genelge<\/td>\n<td colspan=\"2\">2016 Aral\u0131k ay\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lmamas\u0131 nedeniyle Aral\u0131k 2016 ay\u0131nda SGK\u2019ya ayl\u0131k prim ve hizmet belgesinin verilmemi\u015f olmas\u0131 halinde bu destekten yararlanabilmek i\u00e7in sigortal\u0131n\u0131n i\u015fe al\u0131nd\u0131\u011f\u0131 i\u015fyerinden 2016 y\u0131l\u0131nda SGK\u2019ya bildirilen ayl\u0131k prim ve hizmet belgelerinde kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131n\u0131n ortalamas\u0131na ilave olarak i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 gerekmektedir. Sigortal\u0131lar\u0131n, ortalama sigortal\u0131 say\u0131s\u0131na ilave olarak \u00e7al\u0131\u015ft\u0131r\u0131l\u0131p \u00e7al\u0131\u015ft\u0131r\u0131lmad\u0131\u011f\u0131n\u0131n tespiti s\u0131ras\u0131nda, ortalama sigortal\u0131 say\u0131s\u0131n\u0131n k\u00fcsuratl\u0131 \u00e7\u0131kmas\u0131 halinde, yar\u0131ma kadar kesirler dikkate al\u0131nmayacak, yar\u0131m ve \u00fczerinde olan kesirler ise tama ibla\u011f edilecektir. Buna g\u00f6re, ortalama sigortal\u0131 say\u0131s\u0131n\u0131n k\u00fcsurat k\u0131sm\u0131 0,01 ila 0,49 aras\u0131nda ise 0 olarak dikkate al\u0131nacak, 0,50 ila 0,99 aras\u0131nda ise tama ibla\u011f edilecektir.<\/td>\n<\/tr>\n<tr>\n<td>2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge<\/td>\n<td colspan=\"2\">2016\/Aral\u0131k ay\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lmamas\u0131 nedeniyle Kuruma bu aya ili\u015fkin ayl\u0131k prim ve hizmet belgesinin verilmemi\u015f olmas\u0131 halinde, 2016\/Aral\u0131k ay\u0131na ait ayl\u0131k prim ve hizmet belgesinde kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131 s\u0131f\u0131r olaca\u011f\u0131ndan Kanunda aran\u0131lan di\u011fer \u015fartlar\u0131n sa\u011flanmas\u0131 kayd\u0131yla destek kapsam\u0131na giren t\u00fcm sigortal\u0131lardan dolay\u0131 bu destekten yararlan\u0131labilecektir.<\/td>\n<\/tr>\n<tr>\n<td>\u0130\u015fyerinde istihdam say\u0131s\u0131n\u0131n destek kapsam\u0131nda istihdam edilen ki\u015finin istihdam\u0131 sonras\u0131na 2016 Aral\u0131k ay\u0131na g\u00f6re artm\u0131\u015f olmas\u0131 hali<\/td>\n<td>2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge ve 2017-24 say\u0131l\u0131 Genelge i\u00e7in ortak<\/td>\n<td colspan=\"2\">\u0130stihdam edilen ki\u015fi, 2016 Aral\u0131k ay\u0131na ili\u015fkin ayl\u0131k prim ve hizmet belgelerindeki kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131na ilave olarak i\u015fe al\u0131nmasa dahi sonraki aylarda i\u015fyerinde \u00e7al\u0131\u015fan sigortal\u0131 say\u0131s\u0131 2016 Aral\u0131k ay\u0131 toplam sigortal\u0131 say\u0131s\u0131n\u0131n \u00fczerine \u00e7\u0131kt\u0131\u011f\u0131 takdirde, bahse konu sigortal\u0131dan dolay\u0131 ilgili aylarda bu destekten yararlan\u0131labilecektir.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">Sigortal\u0131n\u0131n i\u015fe al\u0131nd\u0131ktan 6 ay \u00f6ncesine ili\u015fkin i\u015ften ayr\u0131lma sebebi ile ilgili h\u00fck\u00fcm<\/td>\n<td>2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge<\/td>\n<td colspan=\"2\">Sigortal\u0131n\u0131n i\u015fe giri\u015f tarihi itibari ile i\u015fe al\u0131nd\u0131klar\u0131 tarihten \u00f6nceki 6 aya ili\u015fkin en son Mevsim bitimi (19), Kampanya bitimi (20), Vize s\u00fcresinin bitimi (30) i\u015ften ayr\u0131l\u0131\u015f kodu ile i\u015ften ayr\u0131l\u0131\u015f\u0131n\u0131n bulunmamas\u0131.<\/td>\n<\/tr>\n<tr>\n<td>2017-24 say\u0131l\u0131 Genelge<\/td>\n<td colspan=\"2\">\u2014-<\/td>\n<\/tr>\n<tr>\n<td>Sigortal\u0131 bildiriminde m\u00fckerrerlik hali<\/td>\n<td>2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge ve 2017-24 say\u0131l\u0131 Genelge i\u00e7in ortak<\/td>\n<td colspan=\"2\">2016 Aral\u0131k ay\u0131nda SGK\u2019ya bildirilen toplam sigortal\u0131 say\u0131s\u0131n\u0131n, 2016 y\u0131l\u0131 ortalama sigortal\u0131 say\u0131s\u0131n\u0131n tespiti ile destekten yararlan\u0131lacak ayda toplam sigortal\u0131 say\u0131s\u0131n\u0131n tespitinde ilgili ayda ayn\u0131 sigortal\u0131ya ili\u015fkin yap\u0131lan bildirimlerde m\u00fckerrer kay\u0131tlar dikkate al\u0131nmayacakt\u0131r.<\/td>\n<\/tr>\n<tr>\n<td>Ay i\u00e7inde i\u015fe giri\u015f-\u00e7\u0131k\u0131\u015f<\/td>\n<td>2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge ve 2017-24 say\u0131l\u0131 Genelge i\u00e7in ortak<\/td>\n<td colspan=\"2\">Ay i\u00e7inde SGK\u2019ya bildirilmi\u015f sigortal\u0131 say\u0131s\u0131n\u0131n tespitinde, ay i\u00e7inde i\u015fe giren veya i\u015ften \u00e7\u0131kan sigortal\u0131lar da hesaplamaya dahil edilecektir.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">Alt i\u015fverenlerce \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131lar<\/td>\n<td>2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge<\/td>\n<td colspan=\"2\">2016 Aral\u0131k ay\u0131nda SGK\u2019ya bildirilen toplam sigortal\u0131 say\u0131s\u0131, 2016 y\u0131l\u0131 ortalama sigortal\u0131 say\u0131s\u0131 ile destekten yararlan\u0131lacak ayda toplam sigortal\u0131 say\u0131s\u0131n\u0131n hesab\u0131nda varsa alt i\u015fverenlerce \u00e7al\u0131\u015ft\u0131r\u0131lan toplam sigortal\u0131 say\u0131s\u0131 da dikkate al\u0131nacakt\u0131r.<\/td>\n<\/tr>\n<tr>\n<td>2017-24 say\u0131l\u0131 Genelge<\/td>\n<td colspan=\"2\">2016\/Aral\u0131k ay\u0131nda Kuruma bildirilen toplam sigortal\u0131 say\u0131s\u0131 ile destekten yararlan\u0131lacak ayda toplam sigortal\u0131 say\u0131s\u0131n\u0131n hesab\u0131nda varsa alt i\u015fverenlerce \u00e7al\u0131\u015ft\u0131r\u0131lan toplam sigortal\u0131 say\u0131s\u0131 da dikkate al\u0131nacakt\u0131r.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">Sigortal\u0131 say\u0131s\u0131na dahil edilen di\u011fer ki\u015filer<\/td>\n<td>2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge<\/td>\n<td colspan=\"2\">2016\/Aral\u0131k ay\u0131nda SGK\u2019ya bildirilen toplam sigortal\u0131 say\u0131s\u0131n\u0131n, 2016 y\u0131l\u0131 ortalama sigortal\u0131 say\u0131s\u0131n\u0131n tespiti ile destekten yararlan\u0131lacak ayda toplam sigortal\u0131 say\u0131s\u0131n\u0131n hesab\u0131nda, ilgili ay i\u00e7inde sosyal g\u00fcvenlik destek primine tabi olarak \u00e7al\u0131\u015fan sigortal\u0131lar ile \u00e7e\u015fitli nedenlerle ay i\u00e7inde \u00e7al\u0131\u015fmas\u0131 bulunmayan ve \u00fccret \u00f6denmeyen (istirahat veya \u00fccretsiz izin gibi nedenlerle ayl\u0131k prim ve hizmet belgesinde \u201c0\u201d g\u00fcn ve \u201c0\u201d kazan\u00e7l\u0131 olarak kay\u0131tl\u0131 sigortal\u0131lar da hesaplamaya dahil edilecektir.<\/td>\n<\/tr>\n<tr>\n<td>2017-24 say\u0131l\u0131 Genelge<\/td>\n<td colspan=\"2\">2016\/Aral\u0131k ay\u0131nda SGK\u2019ya bildirilen toplam sigortal\u0131 say\u0131s\u0131n\u0131n tespiti ile destekten yararlan\u0131lacak ayda toplam sigortal\u0131 say\u0131s\u0131n\u0131n hesab\u0131nda, ilgili ay i\u00e7inde sosyal g\u00fcvenlik destek primine tabi olarak \u00e7al\u0131\u015fan sigortal\u0131lar ile \u00e7e\u015fitli nedenlerle ay i\u00e7inde \u00e7al\u0131\u015fmas\u0131 bulunmayan ve \u00fccret \u00f6denmeyen (istirahat veya \u00fccretsiz izin gibi nedenlerle ayl\u0131k prim ve hizmet belgesinde \u201c0\u201d g\u00fcn ve \u201c0\u201d kazan\u00e7l\u0131 olarak kay\u0131tl\u0131 sigortal\u0131lar da hesaplamaya dahil edilecektir.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">Sigortal\u0131 say\u0131s\u0131na dahil edilmeyen di\u011fer ki\u015filer<\/td>\n<td>2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge<\/td>\n<td colspan=\"2\">2016\/Aral\u0131k ay\u0131nda SGK\u2019ya bildirilen toplam sigortal\u0131 say\u0131s\u0131n\u0131n, 2016 y\u0131l\u0131 ortalama sigortal\u0131 say\u0131s\u0131n\u0131n tespiti ile destekten yararlan\u0131lacak ayda toplam sigortal\u0131 say\u0131s\u0131n\u0131n hesab\u0131nda aday \u00e7\u0131rak, \u00e7\u0131rak ve i\u015fletmelerde mesleki e\u011fitim g\u00f6ren \u00f6\u011frenciler, staja tabi tutulan \u00f6\u011frenciler ile \u00fcniversitelerde k\u0131smi zamanl\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lan \u00f6\u011frenciler ve \u0130\u015eKUR taraf\u0131ndan d\u00fczenlenen e\u011fitimlere kat\u0131lan kursiyerler dikkate al\u0131nmayacakt\u0131r. Dolay\u0131s\u0131yla, 2016 Aral\u0131k ay\u0131nda SGK\u2019ya bildirilen toplam sigortal\u0131 say\u0131s\u0131, 2016 y\u0131l\u0131 ortalama sigortal\u0131 say\u0131s\u0131 ile destekten yararlan\u0131lacak ayda toplam sigortal\u0131 say\u0131s\u0131n\u0131n hesab\u0131nda 7, 22, 25, 42, 43, 44, 46, 47, 49 ve 50 no\u2019lu belge t\u00fcrleri ile yap\u0131lan bildirimler dikkate al\u0131nmayacakt\u0131r.<\/td>\n<\/tr>\n<tr>\n<td>2017-24 say\u0131l\u0131 Genelge<\/td>\n<td colspan=\"2\">2016\/Aral\u0131k ay\u0131nda SGK\u2019ya bildirilen toplam sigortal\u0131 say\u0131s\u0131n\u0131n tespiti ile destekten yararlan\u0131lacak ayda toplam sigortal\u0131 say\u0131s\u0131n\u0131n hesab\u0131nda aday \u00e7\u0131rak, \u00e7\u0131rak ve i\u015fletmelerde mesleki e\u011fitim g\u00f6ren \u00f6\u011frenciler, staja tabi tutulan \u00f6\u011frenciler ile \u00fcniversitelerde k\u0131smi zamanl\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lan \u00f6\u011frenciler ve \u0130\u015eKUR taraf\u0131ndan d\u00fczenlenen e\u011fitimlere kat\u0131lan kursiyerler dikkate al\u0131nmayacakt\u0131r. Dolay\u0131s\u0131yla, 2016 Aral\u0131k ay\u0131nda SGK\u2019ya bildirilen toplam sigortal\u0131 say\u0131s\u0131, 2016 y\u0131l\u0131 ortalama sigortal\u0131 say\u0131s\u0131 ile destekten yararlan\u0131lacak ayda toplam sigortal\u0131 say\u0131s\u0131n\u0131n hesab\u0131nda 7, 22, 25, 42, 43, 44, 46, 47, 49 ve 50 no\u2019lu belge t\u00fcrleri ile yap\u0131lan bildirimler dikkate al\u0131nmayacakt\u0131r.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"5\">\u0130\u015fverenin genel y\u00fck\u00fcml\u00fcl\u00fckleri, m\u00fckerrer destekleme ile muvazaal\u0131 i\u015flemlerin \u00f6nlenmesi<\/td>\n<td>\u0130\u015fverenin bildirim ve \u00f6demelerini d\u00fczenli yapmas\u0131, sigortas\u0131z veya sahte sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lmamas\u0131<\/td>\n<td rowspan=\"5\">2017 say\u0131l\u0131 Genelge ile de\u011fi\u015fiklik yap\u0131lan 2017-10 say\u0131l\u0131 Genelge ve 2017-24 say\u0131l\u0131 Genelge i\u00e7in ortak<\/td>\n<td colspan=\"2\">\u0130\u015fverenin hizmet beyannamelerini verme ve prim \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini yasal s\u00fcreleri i\u00e7erisinde yap\u0131yor olmas\u0131, 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 ve i\u015fletmede kay\u0131t d\u0131\u015f\u0131 sigortal\u0131 veya sahte sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lmamas\u0131 gerekmektedir.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">Birden fazla i\u015fyeri olan i\u015fverenler<\/td>\n<td colspan=\"2\">Ayn\u0131 i\u015fverenin ayn\u0131 veya farkl\u0131 \u00fcnite s\u0131n\u0131rlar\u0131 i\u00e7inde birden fazla i\u015fyeri dosyas\u0131n\u0131n mevcut olmas\u0131 halinde, \u00e7al\u0131\u015ft\u0131klar\u0131 halde SGK\u2019ya bildirilmemi\u015f sigortal\u0131lar veya bildirildi\u011fi halde fiilen \u00e7al\u0131\u015fmayan sigortal\u0131lar hangi i\u015fyerinde tespit edilmi\u015f ise bu destekten yaln\u0131zca bu i\u015fyerinde \u00e7al\u0131\u015fan sigortal\u0131lardan dolay\u0131 yararlan\u0131lamayacakt\u0131r.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\u0130\u015fverenlerin, s\u00f6z konusu destekten yararlanmak amac\u0131yla destek kapsam\u0131na giren sigortal\u0131lar\u0131 kendisine ait ba\u015fka bir i\u015fyerinden Kuruma bildirdiklerinin tespit edilmesi halinde, bu sigortal\u0131lardan dolay\u0131 bahse konu i\u015fveren deste\u011finden yararlan\u0131lmamas\u0131 gerekti\u011finden yararlan\u0131lan destek tutarlar\u0131 geri al\u0131nacakt\u0131r.<\/td>\n<\/tr>\n<tr>\n<td>Muvazaal\u0131 i\u015flemler<\/td>\n<td colspan=\"2\">Mevcut bir i\u015fletmenin kapat\u0131larak de\u011fi\u015fik bir ad, unvan ya da bir i\u015f birimi olarak a\u00e7\u0131lmas\u0131 veya y\u00f6netim ve kontrol\u00fc elinde bulunduracak \u015fekilde do\u011frudan veya dolayl\u0131 ortakl\u0131k ili\u015fkisi bulunan \u015firketler aras\u0131nda istihdam\u0131n kayd\u0131r\u0131lmas\u0131, \u015fah\u0131s i\u015fletmelerinde i\u015fletme sahipli\u011finin de\u011fi\u015ftirilmesi gibi \u0130\u015fsizlik Sigortas\u0131 Fonu katk\u0131s\u0131ndan yararlanmak amac\u0131yla muvazaal\u0131 i\u015flem tesis etti\u011fi anla\u015f\u0131lan i\u015fyerlerinden \u0130\u015fsizlik Sigortas\u0131 Fonu taraf\u0131ndan kar\u015f\u0131lanan tutarlar gecikme cezas\u0131 ve gecikme zamm\u0131yla birlikte geri al\u0131n\u0131r.<\/td>\n<\/tr>\n<tr>\n<td>Te\u015fvikte m\u00fckerrerlik<\/td>\n<td colspan=\"2\">Bu destekten yararlanan i\u015fverenler, ayn\u0131 sigortal\u0131 i\u00e7in ayn\u0131 d\u00f6nemde di\u011fer sigorta primi te\u015fvik, destek ve indirimlerinden yararlanamazlar. Asgari \u00fccret deste\u011fi hesaplamas\u0131na bu sigortal\u0131lar\u0131n g\u00fcn say\u0131s\u0131 dahil edilmez.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h4>Destekten yararlanmak i\u00e7in yap\u0131lacak i\u015flemler<\/h4>\n<ul>\n<li>Destekten yararlanmak i\u00e7in i\u015fverenlerce e-Bildirge kanal\u0131yla ba\u015fvuruda bulunulmas\u0131 gerekmektedir.<\/li>\n<\/ul>\n<ul>\n<li>\u0130\u015fverenlerce kapsama giren sigortal\u0131lara ili\u015fkin e-Bildirge kanal\u0131yla yap\u0131lacak ba\u015fvurular, E-Bildirge sistemi \u00fczerinde \u201c4447\/Ge\u00e7ici 17. Madde \u0130\u015fveren Deste\u011fi\u201d men\u00fcs\u00fc i\u015faretlenmek suretiyle eri\u015filen ekran vas\u0131tas\u0131yla yap\u0131lacakt\u0131r. S\u00f6z konusu ekran vas\u0131tas\u0131yla yap\u0131lacak olan tan\u0131mlama i\u015flemleri s\u0131ras\u0131nda sigortal\u0131n\u0131n 01\/06\/2017 ila 31\/12\/2017 tarihleri aras\u0131nda i\u015fe al\u0131nm\u0131\u015f olup olmad\u0131\u011f\u0131; i\u015fe giri\u015f tarihi itibariyle \u0130\u015eKUR\u2019a kay\u0131tl\u0131 i\u015fsiz olup olmad\u0131\u011f\u0131; i\u015fe giri\u015f tarihi itibariyle, i\u015fe al\u0131nd\u0131klar\u0131 tarihten \u00f6nceki 3 ayda 10 g\u00fcnden fazla SGK\u2019ya verilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde bildirilip bildirilmedi\u011fi; 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) ve (c) bentleri, Ek 6 nc\u0131 maddesi ve Ek 9. Maddesinin 1. f\u0131kras\u0131 kapsam\u0131nda bildirilip bildirilmedi\u011fi; E-Bildirge sistemince kontrol edilmek suretiyle kapsama giren sigortal\u0131lar\u0131n sisteme tan\u0131mlanmas\u0131 sa\u011flanacakt\u0131r.<\/li>\n<\/ul>\n<ul>\n<li>\u0130\u015fverenlerce e-Bildirge kanal\u0131yla yap\u0131lacak olan tan\u0131mlamalar s\u0131ras\u0131nda, kapsama giren sigortal\u0131lara ili\u015fkin yukar\u0131da belirtilen kontroller sistem taraf\u0131ndan elektronik ortamda yap\u0131laca\u011f\u0131ndan, sigortal\u0131lara ili\u015fkin tan\u0131mlama i\u015fleminin onaylanmas\u0131 halinde, bu nitelikteki sigortal\u0131lar i\u00e7in sosyal g\u00fcvenlik il m\u00fcd\u00fcrl\u00fckleri\/sosyal g\u00fcvenlik merkezlerine herhangi bir belge ibraz edilmesine gerek bulunmamaktad\u0131r. Ancak, kapsama giren sigortal\u0131lar\u0131n 2016 Aral\u0131k ay\u0131nda bildirilen toplam sigortal\u0131 say\u0131s\u0131na ilave olarak \u00e7al\u0131\u015ft\u0131r\u0131l\u0131p \u00e7al\u0131\u015ft\u0131r\u0131lmad\u0131\u011f\u0131 hususu ayl\u0131k prim ve hizmet belgelerinin Kuruma g\u00f6nderilmesi s\u0131ras\u0131nda tespit edilemedi\u011fi i\u00e7in bu husus, ayl\u0131k prim ve hizmet belgelerinin yasal verilme s\u00fcresi sona erdikten sonra, ayn\u0131 i\u015fyerinden ayn\u0131 aya ili\u015fkin verilen t\u00fcm ayl\u0131k prim ve hizmet belgelerinde kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131 kontrol edilmek suretiyle tespit edilecektir. Dolay\u0131s\u0131yla, kapsama giren sigortal\u0131lar\u0131n, 2016 Aral\u0131k ay\u0131nda bildirilen toplam sigortal\u0131 say\u0131s\u0131na veya 2016 y\u0131l\u0131 ortalama sigortal\u0131 say\u0131s\u0131na ilave olarak \u00e7al\u0131\u015ft\u0131r\u0131l\u0131p \u00e7al\u0131\u015ft\u0131r\u0131lmad\u0131\u011f\u0131 hususunun i\u015fverenlerce takip edilmesi gerekmektedir.<\/li>\n<\/ul>\n<h4>Daha fazla bilgi ve sorular\u0131n\u0131z i\u00e7in:<\/h4>\n<p><a href=\"http:\/\/www.iskur.gov.tr\/Portals\/0\/iletisim2.html#Kocaeli\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.iskur.gov.tr\/Portals\/0\/iletisim2.html#Kocaeli<\/a><\/p>\n<p>T\u00fcrkiye \u0130hracat\u00e7\u0131lar Meclisi\u2019nin (T\u0130M) kurdu\u011fu destek hatt\u0131: <a href=\"http:\/\/www.tim.org.tr\/tr\/sorulariniz-icin-bize-ulasin.html\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.tim.org.tr\/tr\/sorulariniz-icin-bize-ulasin.html<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>687 say\u0131l\u0131 KHK ile getirilen \u0130lave \u0130stihdam Te\u015fvikinde 1 Haziran \u2013 31 Aral\u0131k 2017 d\u00f6nemi i\u00e7in ge\u00e7erli olacak de\u011fi\u015fiklikler a\u015fa\u011f\u0131dad\u0131r. M\u0130LL\u0130 \u0130ST\u0130HDAM SEFERBERL\u0130\u011e\u0130 DEVAM ED\u0130YOR! T.C. \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 (\u00c7SGB)\u2026<\/p>","protected":false},"author":1,"featured_media":1809,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-1808","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-duyurular"],"_links":{"self":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/1808","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/comments?post=1808"}],"version-history":[{"count":1,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/1808\/revisions"}],"predecessor-version":[{"id":1810,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/1808\/revisions\/1810"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/media\/1809"}],"wp:attachment":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/media?parent=1808"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/categories?post=1808"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/tags?post=1808"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}