{"status":true,"post":{"id":13643,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:30:22","created_at":"2016-05-01T21:00:00.000000Z","updated_at":"2022-10-21T06:30:22.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":13643,"is_featured":0,"title":"Torbadan i\u015fverenlere cazip te\u015fvik \u00e7\u0131kt\u0131","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\">Yeni kanun ile sosyal yard\u0131mlardan yararlanm\u0131\u015f sigortal\u0131lar\u0131n asgari \u00fccret \u00fczerinden hesaplanan primlerinin i\u015fveren hisselerine ait tutar\u0131, bir y\u0131l s\u00fcreyle Bakanl\u0131k taraf\u0131ndan kar\u015f\u0131lanacak. <\/span><\/p>  <p><span class=\"large\"><strong>YEN\u0130 TORBA<\/strong><\/span><\/p>  <p><span class=\"large\">(14 Nisan 2016 Tarih ve 6704 Say\u0131l\u0131 65 Ya\u015f\u0131n\u0131 Doldurmu\u015f Muhta\u00e7, G\u00fc\u00e7s\u00fcz ve Kimsesiz T\u00fcrk Vatanda\u015flar\u0131na Ayl\u0131k Ba\u011flanmas\u0131 Hakk\u0131nda Kanun \u0130le Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair) Kanun, Resmi Gazete\u2019de yay\u0131mland\u0131. \u00c7al\u0131\u015fma ve sosyal g\u00fcvenlik alan\u0131nda \u00e7ok \u00f6nemli d\u00fczenleme ve de\u011fi\u015fiklikler i\u00e7eren Torba Yasa\u2019daki d\u00fczenlemelerden \u00f6zellikle i\u015fverenleri yak\u0131ndan ilgilendiren yeni SGK te\u015fvikleri bu yaz\u0131m\u0131z\u0131n konusunu te\u015fkil ediyor.<\/span><\/p>  <p><span class=\"large\"><strong>SOSYAL YARDIMLAR<\/strong><\/span><\/p>  <p><span class=\"large\">Bu te\u015fvi\u011fin en \u00f6nemli ay\u0131rt edici \u00f6zelli\u011fi, sosyal yard\u0131mla\u015fma ve dayan\u0131\u015fma yard\u0131mlar\u0131yla ili\u015fkili olmas\u0131d\u0131r. Buna g\u00f6re i\u015fe ba\u015flad\u0131\u011f\u0131 tarihten \u00f6nceki son bir y\u0131l i\u00e7erisinde Sosyal Yard\u0131mla\u015fma ve Dayan\u0131\u015fmay\u0131 Te\u015fvik Fonu Kurulu taraf\u0131ndan belirlenen nakd\u00ee d\u00fczenli sosyal yard\u0131mlardan en az bir defa yararlanm\u0131\u015f olanlar\u0131n ikamet etti\u011fi hanede gelirinin ayl\u0131k tutar\u0131 asgari \u00fccretin \u00fc\u00e7te birinden az olanlardan T\u00fcrkiye \u0130\u015f Kurumu\u2019na kay\u0131tl\u0131 i\u015fsizler aras\u0131nda olmas\u0131 gerekir.<\/span><\/p>  <p><span class=\"large\">Di\u011fer te\u015fviklerde oldu\u011fu gibi 4\/1-a (SSK) kapsam\u0131nda \u00f6zel sekt\u00f6r i\u015fverenlerince istihdam edilen sigortal\u0131lar i\u00e7in faydalanmak m\u00fcmk\u00fcn. Bu te\u015fvik kapsam\u0131nda asgari \u00fccret \u00fczerinden hesaplanan sigorta primlerinin i\u015fveren hisselerine ait tutar\u0131n tamam\u0131 i\u015fe ba\u015flad\u0131\u011f\u0131 tarihten itibaren bir y\u0131l s\u00fcreyle Aile ve Sosyal Politikalar Bakanl\u0131\u011f\u0131 taraf\u0131ndan kar\u015f\u0131lanacak. Bakanlar Kurulu bu s\u00fcreyi bir y\u0131l daha uzatabilecek. <\/span><\/p>  <p><span class=\"large\"><strong>GEREKL\u0130 \u015eARTLAR<\/strong><\/span><\/p>  <p><span class=\"large\">\u0130\u015fveren hisselerine ait primlerin kar\u015f\u0131lanabilmesi i\u00e7in i\u015fverenlerin \u00e7al\u0131\u015ft\u0131rd\u0131klar\u0131 sigortal\u0131larla ilgili olarak; <\/span><\/p>  <p><span class=\"large\">- \u0130\u015fe al\u0131nd\u0131klar\u0131 y\u0131ldan bir \u00f6nceki takvim y\u0131l\u0131nda i\u015fyerinden bildirilen ayl\u0131k prim ve hizmet belgelerindeki sigortal\u0131 say\u0131s\u0131n\u0131n ortalamas\u0131na ilave olmas\u0131<\/span><\/p>  <p><span class=\"large\">- SGK ayl\u0131k prim ve hizmet belgelerini yasal s\u00fcresi i\u00e7inde Sosyal G\u00fcvenlik Kurumu\u2019na vermesi<\/span><\/p>  <p><span class=\"large\">- Sigortal\u0131lar\u0131n tamam\u0131na ait sigorta primlerinin Aile ve Sosyal Politikalar Bakanl\u0131\u011f\u0131nca kar\u015f\u0131lanmayan tutar\u0131 yasal s\u00fcresi i\u00e7inde \u00f6demesi ve kapsama giren sigortal\u0131n\u0131n i\u015fe al\u0131nd\u0131\u011f\u0131 i\u015fyerinden dolay\u0131 Sosyal G\u00fcvenlik Kurumu\u2019na prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcu <\/span><span class=\"large\">bulunmamas\u0131 gerekir.<\/span><\/p>  <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\u0131n tecil ve taksitlendirilmi\u015f veya ilgili kanunlar uyar\u0131nca prim bor\u00e7lar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lm\u0131\u015f olmas\u0131, bu tecil, taksitlendirme ve yeniden yap\u0131land\u0131rma devam etti\u011fi s\u00fcrece i\u015fverenlerin bu madde h\u00fckm\u00fcnden yararlanmas\u0131na engel te\u015fkil etmiyor.<\/span><\/p>  <p><span class=\"large\"><strong>MESLEK\u0130 E\u011e\u0130T\u0130M ALACAKLAR<\/strong><\/span><\/p>  <p><span class=\"large\">Sosyal Yard\u0131mla\u015fma ve Dayan\u0131\u015fmay\u0131 Te\u015fvik Fonu Kurulu taraf\u0131ndan belirlenen nakd\u00ee d\u00fczenli sosyal yard\u0131mlardan i\u015fe ba\u015flad\u0131\u011f\u0131 tarihten \u00f6nceki son bir y\u0131l i\u00e7erisinde en az bir defa yararlanm\u0131\u015f olanlar\u0131n ikamet etti\u011fi hanede ayl\u0131k asgari \u00fccretin \u00fc\u00e7te birinden az geliri olanlar kapsam\u0131nda bulunanlardan \u00e7al\u0131\u015fabilir durumda olanlar, Aile ve Sosyal Politikalar Bakanl\u0131\u011f\u0131 taraf\u0131ndan b\u00fct\u00fcnle\u015fik sosyal yard\u0131m sistemi \u00fczerinden T\u00fcrkiye \u0130\u015f Kurumu sistemine kay\u0131t edilecek. Bu ki\u015filer T\u00fcrkiye \u0130\u015f Kurumu taraf\u0131ndan mesleki e\u011fitime veya di\u011fer aktif i\u015f g\u00fcc\u00fc programlar\u0131na tabi tutulacak. Mesleki e\u011fitimi veya aktif i\u015f g\u00fcc\u00fc programlar\u0131n\u0131 ya da T\u00fcrkiye \u0130\u015f Kurumu taraf\u0131ndan teklif edilen i\u015fi \u00fc\u00e7\u00fcnc\u00fc kez kabul etmeyenlerin Sosyal Yard\u0131mla\u015fma ve Dayan\u0131\u015fmay\u0131 Te\u015fvik Fonu Kurulu taraf\u0131ndan belirlenen nakd\u00ee d\u00fczenli sosyal yard\u0131mlar\u0131, durumun b\u00fct\u00fcnle\u015fik sosyal yard\u0131m sistemi \u00fczerinden T\u00fcrkiye \u0130\u015f Kurumu veri taban\u0131ndan tespit edilmesini takip eden ay ba\u015f\u0131ndan itibaren bir y\u0131l s\u00fcreyle kesilecek. Te\u015fvik kapsam\u0131nda Aile ve Sosyal Politikalar Bakanl\u0131\u011f\u0131nca kar\u015f\u0131lanan prim tutarlar\u0131, gelir ve kurumlar vergisi uygulamalar\u0131nda gider veya maliyet unsuru olarak dikkate al\u0131nmayacak.<\/span><\/p>  <p><span class=\"large\"><strong>TE\u015eV\u0130K KAPSAMI DI\u015eINDAK\u0130 \u0130\u015eVERENLER<\/strong><\/span><\/p>  <p><span class=\"large\">\u00c7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 ki\u015fileri sigortal\u0131 olarak bildirmedi\u011fi tespit edilen i\u015fverenler bir y\u0131l s\u00fcreyle bu maddeyle sa\u011flanan destek unsurlar\u0131ndan yararlanamaz. Kamu kurum ve kurulu\u015flara ait i\u015fyerleri ile bu i\u015fyerlerinin yapt\u0131rd\u0131\u011f\u0131 her t\u00fcrl\u00fc al\u0131m ve yap\u0131m i\u015flerine ili\u015fkin i\u015fyerleri, sosyal g\u00fcvenlik destek primine tabi \u00e7al\u0131\u015fanlar ve yurt d\u0131\u015f\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lardan dolay\u0131 bu te\u015fvikten faydalanmak m\u00fcmk\u00fcn de\u011fil. \u0130\u015fverenler ayn\u0131 sigortal\u0131 i\u00e7in bir y\u0131ll\u0131k s\u00fcreyi ge\u00e7memek \u00fczere yararlan\u0131r. Destekten yersiz olarak faydalan\u0131ld\u0131\u011f\u0131n\u0131n tespiti halinde, yararlan\u0131lan te\u015fvik tutar\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131yla birlikte i\u015fverenden tahsil edilir.<\/span><\/p>  \t\t\t\t","slug":"torbadan-isverenlere-cazip-tesvik-cikti","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Torbadan i\u015fverenlere cazip te\u015fvik \u00e7\u0131kt\u0131","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":247,"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":13742,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":13643,"locale":"tr","category_id":73,"title":"Torbadan i\u015fverenlere cazip te\u015fvik \u00e7\u0131kt\u0131","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\">Yeni kanun ile sosyal yard\u0131mlardan yararlanm\u0131\u015f sigortal\u0131lar\u0131n asgari \u00fccret \u00fczerinden hesaplanan primlerinin i\u015fveren hisselerine ait tutar\u0131, bir y\u0131l s\u00fcreyle Bakanl\u0131k taraf\u0131ndan kar\u015f\u0131lanacak. <\/span><\/p>  <p><span class=\"large\"><strong>YEN\u0130 TORBA<\/strong><\/span><\/p>  <p><span class=\"large\">(14 Nisan 2016 Tarih ve 6704 Say\u0131l\u0131 65 Ya\u015f\u0131n\u0131 Doldurmu\u015f Muhta\u00e7, G\u00fc\u00e7s\u00fcz ve Kimsesiz T\u00fcrk Vatanda\u015flar\u0131na Ayl\u0131k Ba\u011flanmas\u0131 Hakk\u0131nda Kanun \u0130le Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair) Kanun, Resmi Gazete\u2019de yay\u0131mland\u0131. \u00c7al\u0131\u015fma ve sosyal g\u00fcvenlik alan\u0131nda \u00e7ok \u00f6nemli d\u00fczenleme ve de\u011fi\u015fiklikler i\u00e7eren Torba Yasa\u2019daki d\u00fczenlemelerden \u00f6zellikle i\u015fverenleri yak\u0131ndan ilgilendiren yeni SGK te\u015fvikleri bu yaz\u0131m\u0131z\u0131n konusunu te\u015fkil ediyor.<\/span><\/p>  <p><span class=\"large\"><strong>SOSYAL YARDIMLAR<\/strong><\/span><\/p>  <p><span class=\"large\">Bu te\u015fvi\u011fin en \u00f6nemli ay\u0131rt edici \u00f6zelli\u011fi, sosyal yard\u0131mla\u015fma ve dayan\u0131\u015fma yard\u0131mlar\u0131yla ili\u015fkili olmas\u0131d\u0131r. Buna g\u00f6re i\u015fe ba\u015flad\u0131\u011f\u0131 tarihten \u00f6nceki son bir y\u0131l i\u00e7erisinde Sosyal Yard\u0131mla\u015fma ve Dayan\u0131\u015fmay\u0131 Te\u015fvik Fonu Kurulu taraf\u0131ndan belirlenen nakd\u00ee d\u00fczenli sosyal yard\u0131mlardan en az bir defa yararlanm\u0131\u015f olanlar\u0131n ikamet etti\u011fi hanede gelirinin ayl\u0131k tutar\u0131 asgari \u00fccretin \u00fc\u00e7te birinden az olanlardan T\u00fcrkiye \u0130\u015f Kurumu\u2019na kay\u0131tl\u0131 i\u015fsizler aras\u0131nda olmas\u0131 gerekir.<\/span><\/p>  <p><span class=\"large\">Di\u011fer te\u015fviklerde oldu\u011fu gibi 4\/1-a (SSK) kapsam\u0131nda \u00f6zel sekt\u00f6r i\u015fverenlerince istihdam edilen sigortal\u0131lar i\u00e7in faydalanmak m\u00fcmk\u00fcn. Bu te\u015fvik kapsam\u0131nda asgari \u00fccret \u00fczerinden hesaplanan sigorta primlerinin i\u015fveren hisselerine ait tutar\u0131n tamam\u0131 i\u015fe ba\u015flad\u0131\u011f\u0131 tarihten itibaren bir y\u0131l s\u00fcreyle Aile ve Sosyal Politikalar Bakanl\u0131\u011f\u0131 taraf\u0131ndan kar\u015f\u0131lanacak. Bakanlar Kurulu bu s\u00fcreyi bir y\u0131l daha uzatabilecek. <\/span><\/p>  <p><span class=\"large\"><strong>GEREKL\u0130 \u015eARTLAR<\/strong><\/span><\/p>  <p><span class=\"large\">\u0130\u015fveren hisselerine ait primlerin kar\u015f\u0131lanabilmesi i\u00e7in i\u015fverenlerin \u00e7al\u0131\u015ft\u0131rd\u0131klar\u0131 sigortal\u0131larla ilgili olarak; <\/span><\/p>  <p><span class=\"large\">- \u0130\u015fe al\u0131nd\u0131klar\u0131 y\u0131ldan bir \u00f6nceki takvim y\u0131l\u0131nda i\u015fyerinden bildirilen ayl\u0131k prim ve hizmet belgelerindeki sigortal\u0131 say\u0131s\u0131n\u0131n ortalamas\u0131na ilave olmas\u0131<\/span><\/p>  <p><span class=\"large\">- SGK ayl\u0131k prim ve hizmet belgelerini yasal s\u00fcresi i\u00e7inde Sosyal G\u00fcvenlik Kurumu\u2019na vermesi<\/span><\/p>  <p><span class=\"large\">- Sigortal\u0131lar\u0131n tamam\u0131na ait sigorta primlerinin Aile ve Sosyal Politikalar Bakanl\u0131\u011f\u0131nca kar\u015f\u0131lanmayan tutar\u0131 yasal s\u00fcresi i\u00e7inde \u00f6demesi ve kapsama giren sigortal\u0131n\u0131n i\u015fe al\u0131nd\u0131\u011f\u0131 i\u015fyerinden dolay\u0131 Sosyal G\u00fcvenlik Kurumu\u2019na prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcu <\/span><span class=\"large\">bulunmamas\u0131 gerekir.<\/span><\/p>  <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\u0131n tecil ve taksitlendirilmi\u015f veya ilgili kanunlar uyar\u0131nca prim bor\u00e7lar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lm\u0131\u015f olmas\u0131, bu tecil, taksitlendirme ve yeniden yap\u0131land\u0131rma devam etti\u011fi s\u00fcrece i\u015fverenlerin bu madde h\u00fckm\u00fcnden yararlanmas\u0131na engel te\u015fkil etmiyor.<\/span><\/p>  <p><span class=\"large\"><strong>MESLEK\u0130 E\u011e\u0130T\u0130M ALACAKLAR<\/strong><\/span><\/p>  <p><span class=\"large\">Sosyal Yard\u0131mla\u015fma ve Dayan\u0131\u015fmay\u0131 Te\u015fvik Fonu Kurulu taraf\u0131ndan belirlenen nakd\u00ee d\u00fczenli sosyal yard\u0131mlardan i\u015fe ba\u015flad\u0131\u011f\u0131 tarihten \u00f6nceki son bir y\u0131l i\u00e7erisinde en az bir defa yararlanm\u0131\u015f olanlar\u0131n ikamet etti\u011fi hanede ayl\u0131k asgari \u00fccretin \u00fc\u00e7te birinden az geliri olanlar kapsam\u0131nda bulunanlardan \u00e7al\u0131\u015fabilir durumda olanlar, Aile ve Sosyal Politikalar Bakanl\u0131\u011f\u0131 taraf\u0131ndan b\u00fct\u00fcnle\u015fik sosyal yard\u0131m sistemi \u00fczerinden T\u00fcrkiye \u0130\u015f Kurumu sistemine kay\u0131t edilecek. Bu ki\u015filer T\u00fcrkiye \u0130\u015f Kurumu taraf\u0131ndan mesleki e\u011fitime veya di\u011fer aktif i\u015f g\u00fcc\u00fc programlar\u0131na tabi tutulacak. Mesleki e\u011fitimi veya aktif i\u015f g\u00fcc\u00fc programlar\u0131n\u0131 ya da T\u00fcrkiye \u0130\u015f Kurumu taraf\u0131ndan teklif edilen i\u015fi \u00fc\u00e7\u00fcnc\u00fc kez kabul etmeyenlerin Sosyal Yard\u0131mla\u015fma ve Dayan\u0131\u015fmay\u0131 Te\u015fvik Fonu Kurulu taraf\u0131ndan belirlenen nakd\u00ee d\u00fczenli sosyal yard\u0131mlar\u0131, durumun b\u00fct\u00fcnle\u015fik sosyal yard\u0131m sistemi \u00fczerinden T\u00fcrkiye \u0130\u015f Kurumu veri taban\u0131ndan tespit edilmesini takip eden ay ba\u015f\u0131ndan itibaren bir y\u0131l s\u00fcreyle kesilecek. Te\u015fvik kapsam\u0131nda Aile ve Sosyal Politikalar Bakanl\u0131\u011f\u0131nca kar\u015f\u0131lanan prim tutarlar\u0131, gelir ve kurumlar vergisi uygulamalar\u0131nda gider veya maliyet unsuru olarak dikkate al\u0131nmayacak.<\/span><\/p>  <p><span class=\"large\"><strong>TE\u015eV\u0130K KAPSAMI DI\u015eINDAK\u0130 \u0130\u015eVERENLER<\/strong><\/span><\/p>  <p><span class=\"large\">\u00c7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 ki\u015fileri sigortal\u0131 olarak bildirmedi\u011fi tespit edilen i\u015fverenler bir y\u0131l s\u00fcreyle bu maddeyle sa\u011flanan destek unsurlar\u0131ndan yararlanamaz. Kamu kurum ve kurulu\u015flara ait i\u015fyerleri ile bu i\u015fyerlerinin yapt\u0131rd\u0131\u011f\u0131 her t\u00fcrl\u00fc al\u0131m ve yap\u0131m i\u015flerine ili\u015fkin i\u015fyerleri, sosyal g\u00fcvenlik destek primine tabi \u00e7al\u0131\u015fanlar ve yurt d\u0131\u015f\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lardan dolay\u0131 bu te\u015fvikten faydalanmak m\u00fcmk\u00fcn de\u011fil. \u0130\u015fverenler ayn\u0131 sigortal\u0131 i\u00e7in bir y\u0131ll\u0131k s\u00fcreyi ge\u00e7memek \u00fczere yararlan\u0131r. Destekten yersiz olarak faydalan\u0131ld\u0131\u011f\u0131n\u0131n tespiti halinde, yararlan\u0131lan te\u015fvik tutar\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131yla birlikte i\u015fverenden tahsil edilir.<\/span><\/p>  \t\t\t\t","slug":"torbadan-isverenlere-cazip-tesvik-cikti","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":"Torbadan i\u015fverenlere cazip te\u015fvik \u00e7\u0131kt\u0131","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":247,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}