{"status":true,"post":{"id":15960,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:02:46","created_at":"2017-02-19T21:00:00.000000Z","updated_at":"2022-10-21T07:02:46.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":15960,"is_featured":0,"title":"\u0130\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rman\u0131n dayan\u0131lmaz cazibesi","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">Resmi Gazete\u2019de 9 \u015eubat 2017\u2019de yay\u0131mlanan KHK\u2019dan \u00e7\u0131kan i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rmaya y\u00f6nelik SGK primi ve vergi te\u015fviki, i\u015fveren olmayanlar\u0131 bile cezbedecek kadar cazip. <\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu te\u015fvik, 1 \u015eubat 2017\u2019den itibaren \u00f6zel sekt\u00f6r i\u015fverenlerince \u0130\u015eKUR\u2019a kay\u0131tl\u0131 i\u015fsizler aras\u0131ndan i\u015fe al\u0131nanlar i\u00e7in KHK ile y\u00fcr\u00fcrl\u00fc\u011fe girdi. 3ay veya daha fazla s\u00fcreden beri i\u015fsiz olan i\u015f\u00e7ileri i\u015fe alan i\u015fverenler s\u00f6z konusu te\u015fvikten belirli \u015fartlarla faydalanacak. Al\u0131nacak i\u015f\u00e7ilerin 2016 Aral\u0131k ay\u0131na ili\u015fkin ayl\u0131k prim ve hizmet belgelerindeki sigortal\u0131 say\u0131s\u0131na ilave olmalar\u0131 gerekir.<\/span><\/p>  <p><span class=\"large\"><strong>AYLIK TUTAR 666 TL<\/strong><\/span><\/p>  <p><span class=\"large\">\u0130\u015f\u00e7ilerin i\u015fe al\u0131nd\u0131klar\u0131 tarihten 31 Aral\u0131k 2017\u2019ye kadar ge\u00e7erli olmak \u00fczere ayl\u0131k prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n 22.22 TL ile \u00e7arp\u0131lmas\u0131 sonucunda bulunacak tutar,SGK\u2019ya \u00f6deyecekleri sigortal\u0131 hisseleri dahil t\u00fcm primlerden mahsup edilmek suretiyle i\u015fverene destek \u00f6demesi yap\u0131lacak. Destek tutar\u0131 \u0130\u015eKUR taraf\u0131ndan kar\u015f\u0131lanacak. Deste\u011fin ayl\u0131k tutar\u0131 ise 30X22.22=666.60 TL olacak. Bu kapsamda i\u015fe al\u0131nacak i\u015f\u00e7i say\u0131s\u0131yla ilgili bir s\u0131n\u0131rlama bulunmuyor. <\/span><\/p>  <p><span class=\"large\"><strong>K\u0130MLER YARARLANMAZ<\/strong><\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kamu idarelerine ait i\u015fyerleri ile kamu kurum ve kurulu\u015flar\u0131na ait i\u015fyerleri.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">2886 say\u0131l\u0131 kanuna, 4734 say\u0131l\u0131 kanuna ve uluslararas\u0131 anla\u015fma h\u00fck\u00fcmlerine istinaden yap\u0131lan al\u0131m ve yap\u0131m i\u015fleri.<\/span><\/li>   <li><span class=\"large\"><span style=\"font-size: 15.6px;\">4734 say\u0131l\u0131 kanundan istisna olan al\u0131m ve yap\u0131m i\u015flerine ili\u015fkin i\u015fyerleri sosyal g\u00fcvenlik destek primine tabi \u00e7al\u0131\u015fanlar ve yurtd\u0131\u015f\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar te\u015fvikten faydalanamaz.<\/span><span style=\"font-size: 15.6px;\">Bu destek unsurundan yararlanan i\u015fverenler; ayn\u0131 sigortal\u0131 i\u00e7in ayn\u0131 d\u00f6nemde di\u011fer sigorta primi te\u015fvik, destek ve indirimlerden faydalanamaz.<\/span><\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>TE\u015eV\u0130K \u015eARTLARI<\/strong><\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130\u015fverenlerin ayl\u0131k prim ve hizmet belgelerini veya muhtasar ve prim hizmet beyannamelerini yasal s\u00fcresi i\u00e7erisinde vermesi.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sigorta primlerini yasal s\u00fcresinde \u00f6demesi.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">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 durumlar\u0131n\u0131n tespit edilmesi.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sosyal G\u00fcvenlik Kurumu\u2019na prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcu bulunmamas\u0131 gerekir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Sosyal G\u00fcvenlik Kurumu\u2019na olan prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131 tecil ve taksitlendiren veya yap\u0131land\u0131ran i\u015fverenler bu taksitlendirme ve yap\u0131land\u0131rma devam etti\u011fi s\u00fcrece te\u015fvikten yararland\u0131r\u0131lacak.<\/span><\/p>  <p><span class=\"large\"><strong>VERG\u0130 DESTE\u011e\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">Te\u015fvikten yararlananlar SGK prim deste\u011finden faydalanmayacak ancak vergi deste\u011finden de yararlanacak. Bu te\u015fvik kapsam\u0131nda i\u015fe al\u0131nan i\u015f\u00e7i \u00fccretlerinin 2017\u2019de uygulanan asgari \u00fccretin ayl\u0131k br\u00fct tutar\u0131n\u0131n prim \u00f6deme g\u00fcn say\u0131s\u0131na isabet eden tutar\u0131 \u00fczerinden hesaplanan gelir vergisinin asgari ge\u00e7im indirimi uyguland\u0131ktan sonra kalan k\u0131sm\u0131, verilecek muhtasar beyanname \u00fczerinden tahakkuk eden vergiden terkin edilecek.<\/span><\/p>  <p><span class=\"large\">SGK ve vergi deste\u011fi birlikte g\u00f6z \u00f6n\u00fcnde bulunduruldu\u011funda asgari \u00fccretle i\u015f\u00e7i i\u015fe alan bir i\u015fverenin cebinden sadece net asgari \u00fccret (1.404,03TL) \u00e7\u0131kacak.<\/span><\/p>  \t\t\t\t","slug":"isci-calistirmanin-dayanilmaz-cazibesi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u0130\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rman\u0131n dayan\u0131lmaz cazibesi","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":102,"cropped_1200x675":null,"user":{"id":7,"name":"\u0130SA","surname":"KARAKA\u015e","email":"igurmen@yandex.com.tr","slug":"isa-karakas","avatar":"\/front\/uploads\/avatar\/1733691600UsNll1YpnmquGG1.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-15T09:39:41.000000Z","updated_at":"2024-12-18T10:20:38.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":16059,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":15960,"locale":"tr","category_id":73,"title":"\u0130\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rman\u0131n dayan\u0131lmaz cazibesi","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">Resmi Gazete\u2019de 9 \u015eubat 2017\u2019de yay\u0131mlanan KHK\u2019dan \u00e7\u0131kan i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rmaya y\u00f6nelik SGK primi ve vergi te\u015fviki, i\u015fveren olmayanlar\u0131 bile cezbedecek kadar cazip. <\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu te\u015fvik, 1 \u015eubat 2017\u2019den itibaren \u00f6zel sekt\u00f6r i\u015fverenlerince \u0130\u015eKUR\u2019a kay\u0131tl\u0131 i\u015fsizler aras\u0131ndan i\u015fe al\u0131nanlar i\u00e7in KHK ile y\u00fcr\u00fcrl\u00fc\u011fe girdi. 3ay veya daha fazla s\u00fcreden beri i\u015fsiz olan i\u015f\u00e7ileri i\u015fe alan i\u015fverenler s\u00f6z konusu te\u015fvikten belirli \u015fartlarla faydalanacak. Al\u0131nacak i\u015f\u00e7ilerin 2016 Aral\u0131k ay\u0131na ili\u015fkin ayl\u0131k prim ve hizmet belgelerindeki sigortal\u0131 say\u0131s\u0131na ilave olmalar\u0131 gerekir.<\/span><\/p>  <p><span class=\"large\"><strong>AYLIK TUTAR 666 TL<\/strong><\/span><\/p>  <p><span class=\"large\">\u0130\u015f\u00e7ilerin i\u015fe al\u0131nd\u0131klar\u0131 tarihten 31 Aral\u0131k 2017\u2019ye kadar ge\u00e7erli olmak \u00fczere ayl\u0131k prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n 22.22 TL ile \u00e7arp\u0131lmas\u0131 sonucunda bulunacak tutar,SGK\u2019ya \u00f6deyecekleri sigortal\u0131 hisseleri dahil t\u00fcm primlerden mahsup edilmek suretiyle i\u015fverene destek \u00f6demesi yap\u0131lacak. Destek tutar\u0131 \u0130\u015eKUR taraf\u0131ndan kar\u015f\u0131lanacak. Deste\u011fin ayl\u0131k tutar\u0131 ise 30X22.22=666.60 TL olacak. Bu kapsamda i\u015fe al\u0131nacak i\u015f\u00e7i say\u0131s\u0131yla ilgili bir s\u0131n\u0131rlama bulunmuyor. <\/span><\/p>  <p><span class=\"large\"><strong>K\u0130MLER YARARLANMAZ<\/strong><\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kamu idarelerine ait i\u015fyerleri ile kamu kurum ve kurulu\u015flar\u0131na ait i\u015fyerleri.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">2886 say\u0131l\u0131 kanuna, 4734 say\u0131l\u0131 kanuna ve uluslararas\u0131 anla\u015fma h\u00fck\u00fcmlerine istinaden yap\u0131lan al\u0131m ve yap\u0131m i\u015fleri.<\/span><\/li>   <li><span class=\"large\"><span style=\"font-size: 15.6px;\">4734 say\u0131l\u0131 kanundan istisna olan al\u0131m ve yap\u0131m i\u015flerine ili\u015fkin i\u015fyerleri sosyal g\u00fcvenlik destek primine tabi \u00e7al\u0131\u015fanlar ve yurtd\u0131\u015f\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar te\u015fvikten faydalanamaz.<\/span><span style=\"font-size: 15.6px;\">Bu destek unsurundan yararlanan i\u015fverenler; ayn\u0131 sigortal\u0131 i\u00e7in ayn\u0131 d\u00f6nemde di\u011fer sigorta primi te\u015fvik, destek ve indirimlerden faydalanamaz.<\/span><\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>TE\u015eV\u0130K \u015eARTLARI<\/strong><\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130\u015fverenlerin ayl\u0131k prim ve hizmet belgelerini veya muhtasar ve prim hizmet beyannamelerini yasal s\u00fcresi i\u00e7erisinde vermesi.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sigorta primlerini yasal s\u00fcresinde \u00f6demesi.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">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 durumlar\u0131n\u0131n tespit edilmesi.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sosyal G\u00fcvenlik Kurumu\u2019na prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcu bulunmamas\u0131 gerekir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Sosyal G\u00fcvenlik Kurumu\u2019na olan prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131 tecil ve taksitlendiren veya yap\u0131land\u0131ran i\u015fverenler bu taksitlendirme ve yap\u0131land\u0131rma devam etti\u011fi s\u00fcrece te\u015fvikten yararland\u0131r\u0131lacak.<\/span><\/p>  <p><span class=\"large\"><strong>VERG\u0130 DESTE\u011e\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">Te\u015fvikten yararlananlar SGK prim deste\u011finden faydalanmayacak ancak vergi deste\u011finden de yararlanacak. Bu te\u015fvik kapsam\u0131nda i\u015fe al\u0131nan i\u015f\u00e7i \u00fccretlerinin 2017\u2019de uygulanan asgari \u00fccretin ayl\u0131k br\u00fct tutar\u0131n\u0131n prim \u00f6deme g\u00fcn say\u0131s\u0131na isabet eden tutar\u0131 \u00fczerinden hesaplanan gelir vergisinin asgari ge\u00e7im indirimi uyguland\u0131ktan sonra kalan k\u0131sm\u0131, verilecek muhtasar beyanname \u00fczerinden tahakkuk eden vergiden terkin edilecek.<\/span><\/p>  <p><span class=\"large\">SGK ve vergi deste\u011fi birlikte g\u00f6z \u00f6n\u00fcnde bulunduruldu\u011funda asgari \u00fccretle i\u015f\u00e7i i\u015fe alan bir i\u015fverenin cebinden sadece net asgari \u00fccret (1.404,03TL) \u00e7\u0131kacak.<\/span><\/p>  \t\t\t\t","slug":"isci-calistirmanin-dayanilmaz-cazibesi","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u0130\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rman\u0131n dayan\u0131lmaz cazibesi","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":102,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}