{"id":6860,"date":"2019-03-31T14:15:48","date_gmt":"2019-03-31T11:15:48","guid":{"rendered":"http:\/\/localhost:8080\/?p=6860"},"modified":"2026-10-19T10:36:18","modified_gmt":"2026-10-19T07:36:18","slug":"yeni-istihdama-ucret-prim-vergi-destegi","status":"publish","type":"post","link":"https:\/\/kompozit.org.tr\/en\/yeni-istihdama-ucret-prim-vergi-destegi\/","title":{"rendered":"Yeni \u0130stihdama \u00dccret + Prim\/Vergi Deste\u011fi"},"content":{"rendered":"<p>22\/02\/2019 tarih ve 30694 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131nlanan 7166 say\u0131l\u0131 \u201cSosyal Hizmetler Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un\u201d 8. Maddesi uyar\u0131nca 1 \u015eubat 2019 ila 30 Nisan 2019 tarihleri aras\u0131nda i\u015fyerlerinde sigortal\u0131lar i\u00e7in i\u015fverenlere 3 ayl\u0131k s\u00fcre ile 2.020,90 TL\u2019lik \u00dccret deste\u011fi (g\u00fcnl\u00fck 67,36 TL) ve ilave olarak Prim ve Vergi Deste\u011fi sa\u011flanacakt\u0131r. \u0130stihdam edilecek sigortal\u0131n\u0131n \u0130\u015eKUR \u00fczerinden istihdam edilmesi ve son 3 ayda 10 g\u00fcnden fazla sigortal\u0131 olarak \u00e7al\u0131\u015fmam\u0131\u015f olmas\u0131 gerekmektedir. Te\u015fvikin uygulanmas\u0131 ile ilgili SGK Genelgesi (2019\/7) 21\/03\/2019 tarihinde yay\u0131nlanm\u0131\u015ft\u0131r. Te\u015fvik kapsam\u0131nda \u00fccret deste\u011finin yan\u0131 s\u0131ra destek fon aktar\u0131m\u0131 olarak \u00f6denmeyecek i\u015fverenin sigorta prim bor\u00e7lar\u0131ndan mahsup edilmek suretiyle kulland\u0131r\u0131lacakt\u0131r. 2019 y\u0131l\u0131nda ilk defa i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rmaya ba\u015flayacak i\u015fyerleri bu destekten yararlanamayacakt\u0131r. As\u0131l i\u015fverenin hak etti\u011fi \u00fccret deste\u011fi as\u0131l i\u015fverenin borcu olmamas\u0131 durumunda alt i\u015fverenin SGK\u2019ya olan borcuna mahsup edilebilecektir.<\/p>\n<p>Te\u015fvikten yararlanmak i\u00e7in son tarih: 30 Nisan 2019, Sal\u0131<\/p>\n<p>Duyuru: <a href=\"https:\/\/www.iskur.gov.tr\/isveren\/tesvikler\/ilave-istihdam-ucret-destegi\/\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.iskur.gov.tr\/isveren\/tesvikler\/ilave-istihdam-ucret-destegi\/<\/a><\/p>\n<p><strong>Mevzuat<\/strong><\/p>\n<div class=\"k-table__wrap\">\n<table class=\"k-table\">\n<tbody>\n<tr>\n<td colspan=\"2\">Mevzuat ve \u0130lgili Maddeler<\/td>\n<td>Link<\/td>\n<\/tr>\n<tr>\n<td>\u0130lgili te\u015fviki uygulanmas\u0131na ili\u015fkin Kanun de\u011fi\u015fikli\u011fi<\/td>\n<td>7166 say\u0131l\u0131 \u201cSosyal Hizmetler Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u201d \u2013 Madde 8<\/td>\n<td><a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2019\/02\/20190222-1.htm\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.resmigazete.gov.tr\/eskiler\/2019\/02\/20190222-1.htm<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u0130lgili te\u015fvikin uygulanmas\u0131na ili\u015fkin Kanun de\u011fi\u015fikli\u011finin de\u011fi\u015fiklik yapt\u0131\u011f\u0131 Kanun<\/td>\n<td>4447 say\u0131l\u0131 \u201c\u0130\u015fsizlik Sigortas\u0131 Kanunu\u201d \u2013 Ge\u00e7ici Madde 19<\/td>\n<td><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><\/td>\n<\/tr>\n<tr>\n<td>4447 say\u0131l\u0131 Kanunun Ge\u00e7ici 19. Maddesi kapsam\u0131nda 01\/02\/2019 ila 30\/04\/2019 tarihleri aras\u0131nda i\u015fe al\u0131nanlar i\u00e7in Prim ve \u00dccret Deste\u011fi<\/td>\n<td>SGK Genelgesi (2019\/7)<\/td>\n<td><a href=\"https:\/\/kms.kaysis.gov.tr\/Home\/Goster\/150654\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/kms.kaysis.gov.tr\/Home\/Goster\/150654<\/a><\/td>\n<\/tr>\n<tr>\n<td>4447 say\u0131l\u0131 Kanunun Ge\u00e7ici 19. Maddesi kapsam\u0131nda i\u015fe al\u0131nanlar i\u00e7in Prim Deste\u011fi<\/td>\n<td>SGK Genelgesi (2018\/22)<\/td>\n<td><a href=\"https:\/\/kms.kaysis.gov.tr\/Home\/Goster\/142932?AspxAutoDetectCookieSupport=1\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/kms.kaysis.gov.tr\/Home\/Goster\/142932?AspxAutoDetectCookieSupport=1<\/a><\/td>\n<\/tr>\n<tr>\n<td>4447 say\u0131l\u0131 Kanunun Ge\u00e7ici 19. Maddesi kapsam\u0131nda i\u015fe al\u0131nanlar i\u00e7in Kanunun Ge\u00e7ici 21. Maddesi kapsam\u0131nda Gelir Vergisi terkini ve Damga Vergisi muafiyeti<\/td>\n<td>Gelir Vergisi Genel Tebli\u011fi (Seri No: 304)<\/td>\n<td><a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=9.5.24731&amp;MevzuatIliski=0&amp;sourceXmlSearch=(SER%C4%B0%20NO:%20304)\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=9.5.24731&amp;MevzuatIliski=0&amp;sourceXmlSearch=(SER%C4%B0%20NO:%20304)<\/a><\/td>\n<\/tr>\n<tr>\n<td>Bili\u015fim Sekt\u00f6r\u00fcnde NACE Rev.2 Ekonomik Faaliyet S\u0131n\u0131flamas\u0131na g\u00f6re ilave destekten yararlanacak i\u015fyerleri<\/td>\n<td>2018\/11969 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131<\/td>\n<td><a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2018\/06\/20180620M1-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.resmigazete.gov.tr\/eskiler\/2018\/06\/20180620M1-1.pdf<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>Te\u015fvik uygulamas\u0131<\/strong><\/p>\n<p>Desteklenen Gider Alt K\u0131r\u0131l\u0131mlar\u0131<\/p>\n<p>\u0130malat ve Bili\u015fim<\/p>\n<p>(\u00f6r. SPEK*: 4.000 TL olarak al\u0131nm\u0131\u015ft\u0131r.)<\/p>\n<p>Di\u011fer Sekt\u00f6rler<\/p>\n<p>(SPEK alt limiti olan 2.558,40 TL ge\u00e7erli)<\/p>\n<p>\u0130lgili Mevzuat Maddesi<\/p>\n<p>\u00dccret Deste\u011fi (67,36 TL x prim g\u00fcn\u00fc say\u0131s\u0131)<\/p>\n<p>2.020,80<\/p>\n<p>2.020,80<\/p>\n<p>4447 say\u0131l\u0131 Kanun Ge\u00e7ici 19. Maddesinin 14. F\u0131kras\u0131 (21\/02\/2019 tarihli de\u011fi\u015fiklik)<\/p>\n<p>SGK Primi \u0130\u015f\u00e7i Pay\u0131 (%14)<\/p>\n<p>560 (4.000 x %14)<\/p>\n<p>358,18 (2.558,40 x %14)<\/p>\n<p>4447 say\u0131l\u0131 Kanun Ge\u00e7ici 19. Maddesinin 1. F\u0131kras\u0131<\/p>\n<p>\u0130\u015fsizlik Sigortas\u0131 Primi \u0130\u015f\u00e7i Pay\u0131 (%1)<\/p>\n<p>40 (4.000 x %1)<\/p>\n<p>25,58 (2.558,40 x %1)<\/p>\n<p>4447 say\u0131l\u0131 Kanun Ge\u00e7ici 19. Maddesinin 1. F\u0131kras\u0131<\/p>\n<p>Gelir Vergisi (AG\u0130 Uygulanm\u0131\u015f)<\/p>\n<p>134,32<\/p>\n<p>134,32<\/p>\n<p>4447 say\u0131l\u0131 Kanun Ge\u00e7ici 21. Madde<\/p>\n<p>Damga Vergisi (%0,759)<\/p>\n<p>19,42<\/p>\n<p>19,42<\/p>\n<p>4447 say\u0131l\u0131 Kanun Ge\u00e7ici 21. Madde<\/p>\n<p>SGK Primi \u0130\u015fveren Hissesi (%20,5)<\/p>\n<p>820 (4.000 x %20,5)<\/p>\n<p>524,47 (2.558,40 x %20,5)<\/p>\n<p>4447 say\u0131l\u0131 Kanun Ge\u00e7ici 19. Maddesinin 1. F\u0131kras\u0131<\/p>\n<p>\u0130\u015fsizlik Sigortas\u0131 Primi \u0130\u015fveren Hissesi (%2)<\/p>\n<p>80 (4.000 x %2)<\/p>\n<p>51,17 (2.558,40 x %2)<\/p>\n<p>4447 say\u0131l\u0131 Kanun Ge\u00e7ici 19. Maddesinin 1. F\u0131kras\u0131<\/p>\n<p>Toplam Destek Tutar\u0131 (ayl\u0131k)<\/p>\n<p>3.674,54<\/p>\n<p>3.133,94<\/p>\n<p>* SPEK: Sigorta Primine Esas Kazan\u00e7<\/p>\n<p>** 4447 say\u0131l\u0131 Kanunun Ge\u00e7ici 19. Maddesi uyar\u0131nca SGK Primi ile \u0130\u015fsizlik Sigortas\u0131 \u0130\u015f\u00e7i ve \u0130\u015fveren paylar\u0131n\u0131n \u0130lgili 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 tutara kadar\u0131 desteklenmektedir.<\/p>\n<ul>\n<li>\u00d6r. SPEK, 4000 TL al\u0131nd\u0131\u011f\u0131nda, desteklenecek SGK Primi ve \u0130\u015fsizlik Sigortas\u0131 tutar\u0131 1.500 TL (4.000 TL x %37,5) tutmakta olup 30 prim g\u00fcn\u00fc \u00fczerinden asgari br\u00fct \u00fccretin (85,28 TL x 30 prim g\u00fcn\u00fc = 2.558,40 TL) alt\u0131nda kald\u0131\u011f\u0131 i\u00e7in 1.500 TL\u2019nin tamam\u0131 destek kapsam\u0131ndad\u0131r.<\/li>\n<\/ul>\n<p><strong>Destekten yararlanma s\u00fcresi:<\/strong><\/p>\n<p>4447 say\u0131l\u0131 Kanunun Ge\u00e7ici 19 uncu maddesinin 14. f\u0131kras\u0131 uyar\u0131nca, 1\/2\/2019 ila 30\/4\/2019 tarihleri aras\u0131nda i\u015fe alman sigortal\u0131lar hakk\u0131nda, i\u015fe al\u0131nd\u0131klar\u0131 ay dahil olmak \u00fczere \u00fc\u00e7 (3) ayl\u0131k s\u00fcre i\u00e7in \u00fccret ve prim deste\u011finden yararlan\u0131lacakt\u0131r.<\/p>\n<p>Dolay\u0131s\u0131yla, 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 19 uncu maddesinin 14. f\u0131kras\u0131 kapsam\u0131na giren ve 1\/2\/2019 ila 30\/4\/2019 tarihleri aras\u0131nda i\u015fe al\u0131nan sigortal\u0131lardan;<\/p>\n<ul>\n<li>2019\/\u015eubat ay\u0131nda i\u015fe al\u0131nan sigortal\u0131lardan dolay\u0131 2019\/\u015eubat, Mart ve Nisan,<\/li>\n<li>2019\/Mart ay\u0131nda i\u015fe alman sigortal\u0131lardan dolay\u0131 2019\/Mart, Nisan ve May\u0131s,<\/li>\n<li>2019\/Nisan ay\u0131nda i\u015fe alman sigortal\u0131lardan dolay\u0131 2019\/Nisan, May\u0131s ve Haziran aylar\u0131nda \u00fccret ve prim deste\u011finden yararlan\u0131labilecektir.\n<ul>\n<li>Not: \u015eifahen al\u0131nan bilgiye g\u00f6re \u00e7al\u0131\u015fan\u0131n ay ba\u015f\u0131nda (\u00f6r. 01\/04\/2019) al\u0131nmas\u0131 halinde ilk ay i\u00e7in 30 g\u00fcnl\u00fck prim g\u00fcn\u00fc kadar te\u015fvikten yararlanma imkan\u0131 bulunmaktad\u0131r; ancak ay\u0131n di\u011fer g\u00fcnleri istihdam edilmesi halinde ise istihdam\u0131n ba\u015flad\u0131\u011f\u0131 g\u00fcn dahil geri kalan s\u00fcreye tekab\u00fcl eden prim g\u00fcn\u00fc i\u00e7in te\u015fvikten yararlanma imkan\u0131 bulunmaktad\u0131r. Di\u011fer iki ay i\u00e7in ise 30\u2019ar prim g\u00fcnl\u00fck te\u015fvikten yararlan\u0131labilecektir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>3 ayl\u0131k s\u00fcrenin devam\u0131nda 4447 say\u0131l\u0131 Kanunun Ge\u00e7ici 19. Maddesinin 1. F\u0131kras\u0131 kapsam\u0131nda \u0130lave \u0130stihdam Te\u015fviki<\/strong><\/p>\n<p>4447 say\u0131l\u0131 Kanunun Ge\u00e7ici 19 uncu maddesinin 14. f\u0131kras\u0131 kapsam\u0131nda olan ve 18\/2\/2019 tarihinde i\u015fe al\u0131nan sigortal\u0131 i\u00e7in 2019\/\u015eubat, Mart ve Nisan aylar\u0131 i\u00e7in \u00fccret ve prim deste\u011finden yararlan\u0131lacakt\u0131r. Di\u011fer taraftan, 1\/2\/2019 ila 30\/4\/2019 tarihleri aras\u0131nda i\u015fe al\u0131nan sigortal\u0131lara ili\u015fkin \u00fc\u00e7 ayl\u0131k s\u00fcre i\u00e7in \u00fccret ve prim deste\u011finden yararlan\u0131lmas\u0131n\u0131 m\u00fcteakip, bu sigortal\u0131lar\u0131n ilave sigortal\u0131 \u015fart\u0131 y\u00f6n\u00fcnden 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 19 uncu maddesinin 1. f\u0131kras\u0131 kapsam\u0131nda, 2018 y\u0131l\u0131nda SGK\u2019ya bildirilen ortalama sigortal\u0131 say\u0131s\u0131na ilave olarak \u00e7al\u0131\u015ft\u0131r\u0131lmalar\u0131 halinde,<\/p>\n<ul>\n<li>\u0130\u015fe giri\u015f tarihi itibariyle 18 ya\u015f\u0131ndan b\u00fcy\u00fck kad\u0131n, 18 ya\u015f\u0131ndan b\u00fcy\u00fck 25 ya\u015f\u0131ndan k\u00fc\u00e7\u00fck erkek sigortal\u0131lar ile T\u00fcrkiye \u0130\u015f Kurumuna engelli olarak kay\u0131tl\u0131 sigortal\u0131lar i\u00e7in 18 ayl\u0131k s\u00fcreden kalan s\u00fcre kadar,<\/li>\n<li>\u0130\u015fe giri\u015f tarihi itibariyle 18 ya\u015f\u0131n alt\u0131ndaki sigortal\u0131lar dahil olmak \u00fczere di\u011fer sigortal\u0131lar i\u00e7in i\u015fe giri\u015f tarihinden itibaren 12 ayl\u0131k s\u00fcreden kalan s\u00fcre kadar, prim deste\u011finden yararlan\u0131lmas\u0131 da m\u00fcmk\u00fcn bulunmaktad\u0131r.\n<ul>\n<li>\u00d6rnek 7: 18\/2\/2019 tarihinde i\u015fe al\u0131nan sigortal\u0131n\u0131n 28 ya\u015f\u0131nda kad\u0131n sigortal\u0131 oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda, bu sigortal\u0131n\u0131n i\u015fyerinin 2018 y\u0131l\u0131nda Kuruma bildirilen ortalama sigortal\u0131 say\u0131s\u0131na ilave olarak \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 kayd\u0131yla, \u00fccret ve prim deste\u011finden yararlan\u0131lan 3 ayl\u0131k s\u00fcreye ilave olarak, kalan 15 ayl\u0131k s\u00fcre i\u00e7in yaln\u0131zca prim deste\u011finden de yararlan\u0131labilecektir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>4447 say\u0131l\u0131 Kanunun Ge\u00e7ici 19. Maddesinin 1. F\u0131kras\u0131 kapsam\u0131nda \u0130lave \u0130stihdam Te\u015fviki hakk\u0131nda detayl\u0131 bilgi i\u00e7in: <a href=\"https:\/\/groups.google.com\/d\/msg\/marka_kocaeli_ozelsektor\/cDItyns8ydw\/_YnylwABCQAJ\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/groups.google.com\/d\/msg\/marka_kocaeli_ozelsektor\/cDItyns8ydw\/_YnylwABCQAJ<\/a><\/p>\n<p><strong>Destekten yararlanma ko\u015fullar\u0131<\/strong><\/p>\n<p>\u0130\u015fveren A\u00e7\u0131s\u0131ndan<\/p>\n<p>\u00d6zel Sekt\u00f6r \u0130\u015fvereni olmak<\/p>\n<p>2018 y\u0131l\u0131nda Kuruma uzun vadeli sigorta kollar\u0131na tabi olarak en az say\u0131da bildirim yap\u0131lan aydaki\/d\u00f6nemdeki sigortal\u0131 say\u0131s\u0131na ilave olarak \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131<\/p>\n<ul>\n<li>4447 say\u0131l\u0131 Kanunun ge\u00e7ici 19 uncu maddesinin 14. f\u0131kras\u0131nda yer alan \u00fccret ve prim deste\u011finden, 2018 y\u0131l\u0131nda Kuruma uzun vadeli sigorta kollar\u0131na tabi olarak en az say\u0131da bildirim yap\u0131lan aydaki\/d\u00f6nemdeki sigortal\u0131 say\u0131s\u0131na ilave olarak \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 kayd\u0131yla yararlan\u0131labilecektir.<\/li>\n<li>2018 y\u0131l\u0131nda Kuruma uzun vadeli sigorta kollar\u0131na tabi olarak en az say\u0131da bildirim yap\u0131lan aydaki\/d\u00f6nemdeki sigortal\u0131 say\u0131s\u0131n\u0131n tespitinde, uzun vadeli sigorta kollar\u0131na tabi olarak bildirim yap\u0131lan 1,4, 5, 6, 13, 14, 20, 24, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 52, 53, 54, 55 nolu belge t\u00fcrlerinde kay\u0131tl\u0131 sigortal\u0131lar ( (0) g\u00fcn (0) kazan\u00e7l\u0131lar dahil) dikkate al\u0131nacakt\u0131r.\n<ul>\n<li>\u00d6rnek 1: (A) Ltd. \u015eti. i\u015fyerince, 4\/3\/2019 tarihinde i\u015fe al\u0131nan sigortal\u0131n\u0131n, 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 19 uncu maddesinin 14. f\u0131kras\u0131nda yer alan \u00fccret ve prim deste\u011fi kapsam\u0131nda oldu\u011fu, 2018 y\u0131l\u0131nda Kuruma yap\u0131lan bildirimlerin s\u0131ras\u0131yla;\n<ul>\n<li>2018\/Ocak, \u015eubat, Mart ve Nisan aylar\u0131nda \u2026\u2026\u2026\u2026. Bildirim yok<\/li>\n<li>2018\/May\u0131s ve Haziran aylar\u0131nda \u2026\u2026\u2026\u2026\u2026\u2026.(1) nolu belge t\u00fcr\u00fc ile (10) sigortal\u0131, (2) nolu belge t\u00fcr\u00fc ile (2) sigortal\u0131, (29) nolu belge t\u00fcr\u00fc ile (1) sigortal\u0131,<\/li>\n<li>2018\/Temmuz, A\u011fustos, \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.(1) nolu belge t\u00fcr\u00fc ile (13) sigortal\u0131,<\/li>\n<li>Eyl\u00fcl, Ekim aylar\u0131nda \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..(2) nolu belge t\u00fcr\u00fc ile (1) sigortal\u0131, (29) nolu belge t\u00fcr\u00fc ile (3) sigortal\u0131,<\/li>\n<li>2018\/Kas\u0131m ve Aral\u0131k aylar\u0131nda \u2026\u2026\u2026\u2026\u2026\u2026\u2026.(1) nolu belge t\u00fcr\u00fc ile (11) sigortal\u0131, (2) nolu belge t\u00fcr\u00fc ile (1) sigortal\u0131, (29) nolu belge t\u00fcr\u00fc ile (3) sigortal\u0131,<\/li>\n<li>oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda; 2018 y\u0131l\u0131 i\u00e7in uzun vadeli sigorta kollar\u0131na tabi olarak (1) ve (29) nolu belge t\u00fcrleri dikkate al\u0131narak en az bildirim yap\u0131lan ay May\u0131s\/Haziran ay\u0131 olup, bildirim yap\u0131lan sigortal\u0131 say\u0131s\u0131 toplam\u0131n\u0131n (11) olmas\u0131 nedeniyle, bu sigortal\u0131dan dolay\u0131, bahse konu \u00fccret ve prim deste\u011finden yararlan\u0131labilmesi i\u00e7in toplamda (12) ve \u00fczerinde sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 gerekmektedir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Bununla birlikte, \u00fccret ve prim deste\u011finden yararlan\u0131lacak ayda\/d\u00f6nemde bildirim yap\u0131lan toplam sigortal\u0131 say\u0131s\u0131 hesab\u0131nda ise 7, 19, 22, 42, 43, 46, 47, 49 ve 50 no\u2019lu belge t\u00fcrleri ile yap\u0131lan bildirimler dikkate al\u0131nmayacakt\u0131r.<\/li>\n<li>Di\u011fer taraftan, 1\/2\/2019 ila 30\/4\/2019 tarihleri aras\u0131nda \u015fartlara haiz birden fazla sigortal\u0131n\u0131n i\u015fe al\u0131nm\u0131\u015f olmas\u0131 halinde, bu sigortal\u0131lar i\u00e7in \u00fccret ve prim deste\u011finden yararlan\u0131labilmesi i\u00e7in, bu sigortal\u0131lar\u0131n tamam\u0131n\u0131n 2018 y\u0131l\u0131nda Kuruma uzun vadeli sigorta kollar\u0131na tabi olarak en az say\u0131da bildirim yap\u0131lan aydaki\/d\u00f6nemdeki sigortal\u0131 say\u0131s\u0131na ilave olarak \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 gerekmektedir.\n<ul>\n<li>\u00d6rnek 2: (1) nolu \u00f6rnekteki i\u015fyerinin, 11\/4\/2019 tarihinde ba\u015fka bir sigortal\u0131y\u0131 i\u015fe almas\u0131 halinde, her iki sigortal\u0131dan dolay\u0131 \u00fccret ve prim deste\u011finden yararlan\u0131labilmesi i\u00e7in, bu i\u015fyerinde toplamda (13) ve \u00fczerinde sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 gerekmekte olup, (12) sigortal\u0131n\u0131n \u00e7al\u0131\u015ft\u0131r\u0131ld\u0131\u011f\u0131 aylarda kapsama giren (2) sigortal\u0131dan yaln\u0131zca birinden dolay\u0131 \u00fccret ve prim deste\u011finden yararlan\u0131labilecektir.<\/li>\n<\/ul>\n<\/li>\n<li>Buna kar\u015f\u0131n, 2019 y\u0131l\u0131nda ilk defa tescil edilen i\u015fyerleri ile daha \u00f6nce tescil edildi\u011fi halde 2018 y\u0131l\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lmamas\u0131 nedeniyle Kuruma ayl\u0131k prim ve hizmet belgesi veya muhtasar ve prim hizmet beyannamesi vermeyen ya da 2018 y\u0131l\u0131nda Kuruma uzun vadeli sigorta kollar\u0131 kapsam\u0131nda bildirimde bulunmayan i\u015fyerleri hakk\u0131nda \u00fccret ve prim deste\u011fi uygulanmayacak olup, bu i\u015fyerlerinin 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 19 uncu maddesinde \u00f6ng\u00f6r\u00fclen \u015fartlar\u0131 sa\u011flamalar\u0131 kayd\u0131yla, \u00fccret deste\u011fi hari\u00e7 olmak \u00fczere yaln\u0131zca prim deste\u011finden 2018-22 say\u0131l\u0131 Genelgede a\u00e7\u0131kland\u0131\u011f\u0131 \u015fekilde yararlanabilmesi m\u00fcmk\u00fcn bulunmaktad\u0131r.\n<ul>\n<li>\u00d6rnek 3: (B) Ltd. \u015eti. i\u015fyerinin 25\/2\/2019 tarihinde tescil edildi\u011fi, 25\/2\/2019 tarihinde i\u015fe al\u0131nan sigortal\u0131n\u0131n 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 19 uncu maddesinde \u00f6ng\u00f6r\u00fclen prim deste\u011fi kapsam\u0131nda oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda, i\u015fyerinin 2019 y\u0131l\u0131nda tescil edilmi\u015f olmas\u0131 nedeniyle \u00fccret ve prim deste\u011finden yararlanmas\u0131 m\u00fcmk\u00fcn bulunmamakla birlikte, ilk defa sigortal\u0131 bildiriminde bulunulan 2019\/\u015eubat ay\u0131n\u0131 takip eden \u00fc\u00e7\u00fcnc\u00fc aya ili\u015fkin (2019\/May\u0131s) bildirimlerden ba\u015flayacak \u015fekilde, 2018-22 say\u0131l\u0131 Genelgede belirtildi\u011fi \u015fekilde prim deste\u011finden yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li>2018 y\u0131l\u0131nda Kuruma uzun vadeli sigorta kollar\u0131na tabi olarak en az say\u0131da bildirim yap\u0131lan aydaki\/d\u00f6nemdeki sigortal\u0131 say\u0131s\u0131n\u0131n tespitinde, ilgili ayda\/d\u00f6nemde Kuruma verilmi\u015f as\u0131l ve ek nitelikteki ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131ndan, iptal nitelikteki belgelerde kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131 d\u00fc\u015f\u00fclmek suretiyle tespit edilecektir.<\/li>\n<li>2018 y\u0131l\u0131nda Kuruma uzun vadeli sigorta kollar\u0131na tabi olarak en az say\u0131da bildirim yap\u0131lan ayda\/d\u00f6nemde, bir sigortal\u0131n\u0131n i\u015ften ayr\u0131lmas\u0131n\u0131 m\u00fcteakip ayn\u0131 ay\/d\u00f6nem i\u00e7inde ayr\u0131ld\u0131\u011f\u0131 i\u015fyerinde tekrar i\u015fe ba\u015flam\u0131\u015f olmas\u0131 halinde ya da i\u015fverenlerce ayn\u0131 sigortal\u0131 hakk\u0131nda ayn\u0131 aya ili\u015fkin birden fazla belge t\u00fcr\u00fc ile bildirim yap\u0131labildi\u011finden, bu sigortal\u0131lar i\u00e7in ilgili ayl\u0131k prim ve hizmet belgesinde veya muhtasar ve prim hizmet beyannamelerinde iki ayr\u0131 kay\u0131t yer almakla birlikte, sigortal\u0131 say\u0131s\u0131n\u0131n tespitinde bu nitelikteki kay\u0131tlardan m\u00fckerrer olanlar dikkate al\u0131nmayacakt\u0131r.<\/li>\n<li>Kuruma 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.<\/li>\n<li>4447 say\u0131l\u0131 Kanunun ge\u00e7ici 19 uncu maddesinin ond\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u00fccret ve prim deste\u011finden yararlan\u0131lmas\u0131 s\u0131ras\u0131nda, 2018 y\u0131l\u0131nda Kuruma uzun vadeli sigorta kollar\u0131na tabi olarak en az say\u0131da bildirim yap\u0131lan aya\/d\u00f6neme ili\u015fkin geriye y\u00f6nelik olarak gerek kendili\u011finden, gerekse mahkeme ilam\u0131na ya da kamu kurum ve kurulu\u015flar\u0131nca d\u00fczenlenen belgelere istinaden veya Kurumun denetim ve kontrolle g\u00f6revli memurlar\u0131nca yap\u0131lan tespitlere istinaden d\u00fczenlenen as\u0131l\/ek\/iptal nitelikteki ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131, sigortal\u0131 i\u00e7in e-SGK\/\u0130\u015fveren Sistemi \u00fczerinden tan\u0131mlama tarihi itibar\u0131yla belirlenen sigortal\u0131 say\u0131s\u0131n\u0131 de\u011fi\u015ftirmeyecektir.<\/li>\n<\/ul>\n<p>\u0130\u015f s\u00f6zle\u015fmesinin i\u015fveren taraf\u0131ndan hakl\u0131 nedenlerle feshi hari\u00e7 olmak \u00fczere, i\u015fe al\u0131nd\u0131klar\u0131 tarihten itibaren 9 ayl\u0131k s\u00fcrede i\u015fverence i\u015f s\u00f6zle\u015fmesi feshedilmeksizin \u00e7al\u0131\u015ft\u0131r\u0131lmalar\u0131<\/p>\n<ul>\n<li>4447 say\u0131l\u0131 Kanunun ge\u00e7ici 19 uncu maddesinin 14. f\u0131kras\u0131nda yer alan \u00fccret ve prim deste\u011finden yararlan\u0131labilmesi i\u00e7in, kapsama giren sigortal\u0131lar\u0131n, i\u015fe al\u0131nd\u0131klar\u0131 tarihten itibaren 9ayl\u0131k s\u00fcrede i\u015fverence i\u015f s\u00f6zle\u015fmesi feshedilmeksizin \u00e7al\u0131\u015ft\u0131r\u0131lmalar\u0131 gerekmektedir.<\/li>\n<li>Bu ba\u011flamda, i\u015fverenlerin 1\/2\/2019 ila 30\/4\/2019 tarihleri aras\u0131nda i\u015fe ald\u0131klar\u0131 sigortal\u0131lar hakk\u0131nda, \u00fc\u00e7 ayl\u0131k s\u00fcrelerde \u00fccret ve prim deste\u011finden yararlanmalar\u0131 i\u00e7in i\u015f s\u00f6zle\u015fmelerinin;\n<ul>\n<li>1- Deneme s\u00fcreli i\u015f s\u00f6zle\u015fmesinin i\u015fverence feshi,<\/li>\n<li>4- Belirsiz s\u00fcreli i\u015f s\u00f6zle\u015fmesinin i\u015fveren taraf\u0131ndan hakl\u0131 sebep bildirilmeden feshi,<\/li>\n<li>5- Belirli s\u00fcreli i\u015f s\u00f6zle\u015fmesinin sona ermesi,<\/li>\n<li>15-Toplu i\u015f\u00e7i \u00e7\u0131karma,<\/li>\n<li>17-\u0130\u015fyerinin kapanmas\u0131,<\/li>\n<li>19 \u2013 Mevsim bitimi,<\/li>\n<li>20- Kampanya bitimi,<\/li>\n<li>22-Di\u011fer nedenler,<\/li>\n<li>25-\u0130\u015f\u00e7i taraf\u0131ndan i\u015fverenin ahlak ve iyiniyet kurallar\u0131na ayk\u0131r\u0131 davran\u0131\u015f nedeni ile fesih,<\/li>\n<li>34-\u0130\u015fyerinin devri, i\u015fin veya i\u015fyerinin niteli\u011finin de\u011fi\u015fmesi nedeniyle fesih, nedenleriyle, sigortal\u0131n\u0131n i\u015f s\u00f6zle\u015fmesinin feshedilmemesi gerekmektedir.<\/li>\n<\/ul>\n<\/li>\n<li>Di\u011fer taraftan, 1\/2\/2019 ila 30\/4\/2019 tarihleri aras\u0131nda bu destek kapsam\u0131nda i\u015fe al\u0131nan sigortal\u0131lar\u0131n i\u015f s\u00f6zle\u015fmelerinin \u201c16 \u2013 S\u00f6zle\u015fme sona ermeden sigortal\u0131n\u0131n ayn\u0131 i\u015f verene ait di\u011fer i\u015f yerine nakli\u201d nedeniyle feshedilmesi halinde, \u00fccret deste\u011fi ve prim deste\u011finden yararlanmak i\u00e7in sigortal\u0131n\u0131n \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 gereken i\u015fe giri\u015f tarihinden itibaren dokuz (9) ayl\u0131k s\u00fcrenin ayn\u0131 i\u015fverene ait nakil olunan i\u015f yerinde tamamlanmas\u0131 gerekmektedir.<\/li>\n<li>Bu ba\u011flamda, 1\/2\/2019 ila 30\/4\/2019 tarihleri aras\u0131nda i\u015fe al\u0131narak \u00fccret ve prim deste\u011finden yararland\u0131ktan sonra, i\u015fe giri\u015f tarihinden itibaren dokuz (9) ayl\u0131k s\u00fcre i\u00e7inde i\u015f s\u00f6zle\u015fmesi yukar\u0131da belirtilen nedenlerle feshedilen sigortal\u0131lar i\u00e7in, yararlan\u0131lan ve i\u015fverenin Kuruma olan bor\u00e7lar\u0131na mahsup edilen \u00fccret deste\u011fi ile prim deste\u011fi, gecikme cezas\u0131\/gecikme zamm\u0131 ile birlikte geri al\u0131nacakt\u0131r.\n<ul>\n<li>\u00d6rnek 4: 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 19 uncu maddesinin ond\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 kapsam\u0131nda olan ve 6\/3\/2019 tarihinde i\u015fe al\u0131nan sigortal\u0131 i\u00e7in 2019\/Mart, Nisan ve May\u0131s aylar\u0131nda \u00fccret ve prim deste\u011finden yararlan\u0131ld\u0131\u011f\u0131, ancak bu sigortal\u0131n\u0131n i\u015f s\u00f6zle\u015fmesinin 5\/12\/2019 tarihinde i\u015fverence hakl\u0131 sebep g\u00f6sterilmeksizin feshedildi\u011fi varsay\u0131ld\u0131\u011f\u0131nda, bu sigortal\u0131 i\u00e7in yararlan\u0131lan \u00fccret ve prim deste\u011fi geri al\u0131nacakt\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li>Ancak, 1\/2\/2019 ila 30\/4\/2019 tarihleri aras\u0131nda i\u015fe al\u0131narak \u00fccret ve prim deste\u011finden yararland\u0131ktan sonra, i\u015fe giri\u015f tarihinden itibaren 9 ayl\u0131k s\u00fcre i\u00e7inde i\u015f s\u00f6zle\u015fmesi yukar\u0131da belirtilen nedenlerle feshedilen sigortal\u0131n\u0131n, 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 19 uncu maddesinin birinci f\u0131kras\u0131 kapsam\u0131nda 2018 y\u0131l\u0131nda i\u015fyerinden Kuruma bildirilen ortalama sigortal\u0131 say\u0131s\u0131na ilave olarak \u00e7al\u0131\u015ft\u0131r\u0131lm\u0131\u015f olmas\u0131 kayd\u0131yla, prim deste\u011fi hari\u00e7 olmak \u00fczere yaln\u0131zca \u00fccret deste\u011fi geri al\u0131nacakt\u0131r.\n<ul>\n<li>\u00d6rnek 5: (4) nolu \u00f6rnekteki sigortal\u0131n\u0131n, i\u015f yerinin 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 19 uncu maddesinin birinci f\u0131kras\u0131 kapsam\u0131nda 2018 y\u0131l\u0131nda Kuruma bildirilen ortalama sigortal\u0131 say\u0131s\u0131na ilave olarak \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 halinde, bu sigortal\u0131 i\u00e7in 2019\/ Mart, Nisan ve May\u0131s aylar\u0131nda yararlan\u0131lan prim deste\u011fi tutarlar\u0131 geri al\u0131nmayacakt\u0131r.<\/li>\n<\/ul>\n<\/li>\n<li>Bununla birlikte, 1\/2\/2019 ila 30\/4\/2019 tarihleri aras\u0131nda i\u015fe al\u0131narak \u00fccret ve prim deste\u011finden yararlan\u0131ld\u0131ktan sonra, i\u015fe giri\u015f tarihinden itibaren dokuz (9) ayl\u0131k s\u00fcre i\u00e7inde i\u015f s\u00f6zle\u015fmesi yukar\u0131da belirtilen nedenlerle feshedilen ve yararlan\u0131lan \u00fccret deste\u011fi ile birlikte prim deste\u011finin geri al\u0131nmas\u0131 gereken durumlarda, i\u015fverenlerce sonradan i\u015f s\u00f6zle\u015fmelerinin feshinin bu nedenler d\u0131\u015f\u0131nda oldu\u011fu gerek\u00e7esiyle itiraz edilmesi halinde, bu nitelikteki itirazlar, Kurumumuz denetim ve kontrolle g\u00f6revli memurlar\u0131nca yap\u0131lacak incelemeler sonucuna g\u00f6re de\u011ferlendirilmek suretiyle i\u015fleme al\u0131nacakt\u0131r.<\/li>\n<\/ul>\n<p>Ayl\u0131k prim ve hizmet belgesinin veya muhtasar ve prim hizmet beyannamesinin yasal s\u00fcresi i\u00e7inde Kuruma verilmesi<\/p>\n<p>Tahakkuk eden primlerin yasal s\u00fcresi i\u00e7inde \u00f6denmesi<\/p>\n<p>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<\/p>\n<p>\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<\/p>\n<p>Prim deste\u011fi ve di\u011fer hususlarda SGK Genelgesi (2018\/22) h\u00fck\u00fcmleri ge\u00e7erlidir.<\/p>\n<p>Sigortal\u0131 A\u00e7\u0131s\u0131ndan<\/p>\n<p>1\/2\/2019 ila 30\/4\/2019 tarihleri aras\u0131nda i\u015fe al\u0131nm\u0131\u015f olmak<\/p>\n<p>T\u00fcrkiye \u0130\u015f Kurumuna (\u0130\u015eKUR) kay\u0131tl\u0131 i\u015fsiz olmak<\/p>\n<p>\u0130\u015fe giri\u015f tarihinden \u00f6nceki 3 ayl\u0131k s\u00fcrede toplam 10 g\u00fcnden fazla 5510\/4-1-(a) ve (c) bentleri kapsam\u0131nda Kuruma bildirilmemi\u015f olmalar\u0131 ve iste\u011fe ba\u011fl\u0131 sigortal\u0131l\u0131k hari\u00e7 5510\/4-1 -(b), ek 6, ek 9 uncu madde birinci f\u0131kra kapsam\u0131nda sigortal\u0131 olmamak<\/p>\n<p><strong>Daha fazla bilgi ve sorular\u0131n\u0131z i\u00e7in: <\/strong><a href=\"http:\/\/istihdamseferberligi.tobb.org.tr\/iletisim.html\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/istihdamseferberligi.tobb.org.tr\/iletisim.html<\/a> ve SGK \u0130l M\u00fcd\u00fcrl\u00fckleri<\/p>","protected":false},"excerpt":{"rendered":"<p>22\/02\/2019 tarih ve 30694 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131nlanan 7166 say\u0131l\u0131 \u201cSosyal Hizmetler Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un\u201d 8. Maddesi uyar\u0131nca 1 \u015eubat 2019 ila 30 Nisan 2019 tarihleri aras\u0131nda\u2026<\/p>","protected":false},"author":1,"featured_media":4737,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-6860","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\/6860","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=6860"}],"version-history":[{"count":1,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/6860\/revisions"}],"predecessor-version":[{"id":6861,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/6860\/revisions\/6861"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/media\/4737"}],"wp:attachment":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/media?parent=6860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/categories?post=6860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/tags?post=6860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}