{"status":true,"post":{"id":16004,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:03:15","created_at":"2017-02-26T21:00:00.000000Z","updated_at":"2022-10-21T07:03:15.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":16004,"is_featured":0,"title":"Yeni i\u015fe al\u0131nanlar i\u00e7in i\u015fverene sa\u011flanan te\u015fvik","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\">Ola\u011fan\u00fcst\u00fc Hal Kapsam\u0131nda Baz\u0131 D\u00fczenlemelerin Yap\u0131lmas\u0131 Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname\u2019nin 3\u2019\u00fcnc\u00fc maddesi ile 4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanunu\u2019na eklenen 17\u2019nci madde uyar\u0131nca 31.12.2017\u2019ye kadar i\u015fe al\u0131nacak her bir sigortal\u0131 i\u015f\u00e7inin i\u015fverene maliyeti \u00f6nemli \u00f6l\u00e7\u00fcde d\u00fc\u015f\u00fcr\u00fcld\u00fc.<\/span><\/p>  <p><span class=\"large\">31.12.2017\u2019ye kadar ge\u00e7erli olacak uygulama gere\u011fi 1.\u015eubat.2017\u2019den itibaren \u00f6zel sekt\u00f6r i\u015fverenleri taraf\u0131ndan \u0130\u015eKUR\u2019a kay\u0131tl\u0131 olup da halen i\u015fsiz olup i\u015fe al\u0131nanlar\u0131n; i\u015fe al\u0131nd\u0131klar\u0131 tarihten \u00f6nceki \u00fc\u00e7 aya ili\u015fkin Sosyal G\u00fcvenlik Kurumu\u2019na verilen ayl\u0131k prim hizmet belgelerinde veya muhtasar beyanname ile prim hizmet beyannamelerinde kay\u0131tl\u0131 sigortal\u0131lar d\u0131\u015f\u0131nda bulunmalar\u0131 ve hizmet belgelerindeki sigortal\u0131 say\u0131s\u0131na ilave olmalar\u0131 kayd\u0131yla i\u015fe al\u0131nd\u0131klar\u0131 tarihten itibaren 31.12.2017\u2019ye kadar ge\u00e7erli olmak \u00fczere 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 Kurumu\u2019na \u00f6deyecekleri sigorta hisseleri dahil t\u00fcm primlerin-den mahsup edilmek suretiyle i\u015fverene destek \u00f6demesi yap\u0131lacak ve destek tutar\u0131 i\u015fsizlik fonundan kar\u015f\u0131lanacak yani \u00f6denecek. <\/span><\/p>  <p><span class=\"large\">D\u00fczenleme gere\u011fi i\u015fverenlerin ayl\u0131k prim ve hizmet belgelerini veya muhtasar ve prim hizmet beyannamelerini yasal s\u00fcre i\u00e7inde vermedi\u011fi, 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 tespit edilmemesi halinde Sosyal G\u00fcvenlik Kurumu\u2019na prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131n Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019un 48\u2019inci maddesine g\u00f6re tecil ve taksitlendiren veya ilgili di\u011fer kanunlar uyar\u0131nca yap\u0131land\u0131ran i\u015fverenler bu taksitlendirme ve yap\u0131land\u0131rma devam etti\u011fi s\u00fcrece yap\u0131lan bu yeni d\u00fczenlemeden yararland\u0131r\u0131lacak.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan s\u00f6z konusu Kanun H\u00fckm\u00fcnde Kararname ile ayn\u0131 kanuna eklenen ge\u00e7ici 18 madde gere\u011fi olarak 31.12.2017\u2019ye kadar i\u015fe al\u0131nan her bir sigortal\u0131 i\u00e7in ge\u00e7erli olmak \u00fczere 1.\u015eubat.2017\u2019den itibaren \u00f6zel sekt\u00f6r i\u015fverenleri taraf\u0131ndan \u0130\u015eKUR\u2019a kay\u0131tl\u0131 i\u015fsizler aras\u0131ndan i\u015fe al\u0131nanlar\u0131n; i\u015fe al\u0131nd\u0131klar\u0131 tarihten \u00f6nceki \u00fc\u00e7 aya ili\u015fkin Sosyal G\u00fcvenlik Kurumu\u2019na verilen ayl\u0131k prim ve hizmet belgelerinde kay\u0131tl\u0131 sigortal\u0131lar d\u0131\u015f\u0131nda bulunmalar\u0131 ve 2016\u2019n\u0131n aral\u0131k ay\u0131na ili\u015fkin ayl\u0131k prim ve hizmet belgelerindeki sigortal\u0131 say\u0131s\u0131na ilave olmalar\u0131 kayd\u0131yla i\u015fe al\u0131nd\u0131klar\u0131 tarihten itibaren 31.12.2017\u2019ye kadar uygulanmak \u00fczere \u00fccretlerinin 2017\u2019de uygulanan asgari \u00fccretlerinin ayl\u0131k br\u00fct tutar\u0131n\u0131n prim \u00f6deme g\u00fcn say\u0131s\u0131na isabet eden tutar\u0131 \u00fczerinden hesaplanan Gelir Vergisi\u2019nin 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\">Ancak, ayn\u0131 d\u00fczenleme gere\u011fi Gelir Vergisi stopaj\u0131 te\u015fvikinden yararlananlar, di\u011fer kanunlarda yer alan benzer nitelikli Gelir Vergisi stopaj\u0131 te\u015fviklerinden yararlanamayacaklar.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca bu madde kapsam\u0131nda yap\u0131lan \u00fccret \u00f6demelerine ili\u015fkin d\u00fczenlenen ka\u011f\u0131tlara ait Damga Vergisi\u2019nin ayl\u0131k br\u00fct asgari \u00fccretin prim \u00f6deme g\u00fcn say\u0131s\u0131na isabet eden k\u0131sm\u0131 beyan d\u0131\u015f\u0131 b\u0131rak\u0131lacak yani beyan edilmeyecek ve \u00f6denmeyecek.<\/span><\/p>  <p><span class=\"large\">Yap\u0131lan yeni d\u00fczenleme ile i\u015fverene sa\u011flanan ayl\u0131k <\/span><span class=\"large\">(30x22.22=) 666.60 TL prim deste\u011fi asgari \u00fccret \u00fczerinden \u00e7al\u0131\u015fandan ve i\u015fverenden al\u0131nan sosyal g\u00fcvenlik primleri i\u015fsizlik sigortas\u0131 priminden kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre i\u00e7in tahsilinden vazge\u00e7ildi\u011fi anlam\u0131na geliyor.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca Kanun H\u00fckm\u00fcnde Kararname ile yap\u0131lan bu d\u00fczenleme;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kamu idarelerine ait i\u015fyerleri;<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">5335 say\u0131l\u0131 Kanun\u2019un 30\u2019uncu maddesinin ikinci f\u0131kras\u0131 kapsam\u0131na giren genel b\u00fct\u00e7eye dahil daireler, katma b\u00fct\u00e7eli idareler, d\u00f6ner sermayeler, fonlar, belediyeler, 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 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\u015fletmeleri ile sermayesinin y\u00fczde 50\u2019sinden fazlas\u0131 kamuya it olan kurum ve kurulu\u015flara ait i\u015fyerleri ile Devlet \u0130hale Kanunu\u2019na, Devlet \u0130hale Kanunu ve uluslararas\u0131 anla\u015fma h\u00fck\u00fcmlerini istinaden yap\u0131lan 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 hakk\u0131nda uygulanmayacak.<\/span><\/li>  <\/ul>  <p><span class=\"large\">S\u00f6z konusu d\u00fczenlemeye ili\u015fkin usul ve esaslar ile mahsup \u015feklini ve d\u00f6nemini belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkili k\u0131l\u0131nm\u0131\u015f.<\/span><\/p>  \t\t\t\t","slug":"yeni-ise-alinanlar-icin-isverene-saglanan-tesvik","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yeni i\u015fe al\u0131nanlar i\u00e7in i\u015fverene sa\u011flanan te\u015fvik","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":112,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":16103,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":16004,"locale":"tr","category_id":73,"title":"Yeni i\u015fe al\u0131nanlar i\u00e7in i\u015fverene sa\u011flanan te\u015fvik","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\">Ola\u011fan\u00fcst\u00fc Hal Kapsam\u0131nda Baz\u0131 D\u00fczenlemelerin Yap\u0131lmas\u0131 Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname\u2019nin 3\u2019\u00fcnc\u00fc maddesi ile 4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanunu\u2019na eklenen 17\u2019nci madde uyar\u0131nca 31.12.2017\u2019ye kadar i\u015fe al\u0131nacak her bir sigortal\u0131 i\u015f\u00e7inin i\u015fverene maliyeti \u00f6nemli \u00f6l\u00e7\u00fcde d\u00fc\u015f\u00fcr\u00fcld\u00fc.<\/span><\/p>  <p><span class=\"large\">31.12.2017\u2019ye kadar ge\u00e7erli olacak uygulama gere\u011fi 1.\u015eubat.2017\u2019den itibaren \u00f6zel sekt\u00f6r i\u015fverenleri taraf\u0131ndan \u0130\u015eKUR\u2019a kay\u0131tl\u0131 olup da halen i\u015fsiz olup i\u015fe al\u0131nanlar\u0131n; i\u015fe al\u0131nd\u0131klar\u0131 tarihten \u00f6nceki \u00fc\u00e7 aya ili\u015fkin Sosyal G\u00fcvenlik Kurumu\u2019na verilen ayl\u0131k prim hizmet belgelerinde veya muhtasar beyanname ile prim hizmet beyannamelerinde kay\u0131tl\u0131 sigortal\u0131lar d\u0131\u015f\u0131nda bulunmalar\u0131 ve hizmet belgelerindeki sigortal\u0131 say\u0131s\u0131na ilave olmalar\u0131 kayd\u0131yla i\u015fe al\u0131nd\u0131klar\u0131 tarihten itibaren 31.12.2017\u2019ye kadar ge\u00e7erli olmak \u00fczere 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 Kurumu\u2019na \u00f6deyecekleri sigorta hisseleri dahil t\u00fcm primlerin-den mahsup edilmek suretiyle i\u015fverene destek \u00f6demesi yap\u0131lacak ve destek tutar\u0131 i\u015fsizlik fonundan kar\u015f\u0131lanacak yani \u00f6denecek. <\/span><\/p>  <p><span class=\"large\">D\u00fczenleme gere\u011fi i\u015fverenlerin ayl\u0131k prim ve hizmet belgelerini veya muhtasar ve prim hizmet beyannamelerini yasal s\u00fcre i\u00e7inde vermedi\u011fi, 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 tespit edilmemesi halinde Sosyal G\u00fcvenlik Kurumu\u2019na prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131n Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019un 48\u2019inci maddesine g\u00f6re tecil ve taksitlendiren veya ilgili di\u011fer kanunlar uyar\u0131nca yap\u0131land\u0131ran i\u015fverenler bu taksitlendirme ve yap\u0131land\u0131rma devam etti\u011fi s\u00fcrece yap\u0131lan bu yeni d\u00fczenlemeden yararland\u0131r\u0131lacak.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan s\u00f6z konusu Kanun H\u00fckm\u00fcnde Kararname ile ayn\u0131 kanuna eklenen ge\u00e7ici 18 madde gere\u011fi olarak 31.12.2017\u2019ye kadar i\u015fe al\u0131nan her bir sigortal\u0131 i\u00e7in ge\u00e7erli olmak \u00fczere 1.\u015eubat.2017\u2019den itibaren \u00f6zel sekt\u00f6r i\u015fverenleri taraf\u0131ndan \u0130\u015eKUR\u2019a kay\u0131tl\u0131 i\u015fsizler aras\u0131ndan i\u015fe al\u0131nanlar\u0131n; i\u015fe al\u0131nd\u0131klar\u0131 tarihten \u00f6nceki \u00fc\u00e7 aya ili\u015fkin Sosyal G\u00fcvenlik Kurumu\u2019na verilen ayl\u0131k prim ve hizmet belgelerinde kay\u0131tl\u0131 sigortal\u0131lar d\u0131\u015f\u0131nda bulunmalar\u0131 ve 2016\u2019n\u0131n aral\u0131k ay\u0131na ili\u015fkin ayl\u0131k prim ve hizmet belgelerindeki sigortal\u0131 say\u0131s\u0131na ilave olmalar\u0131 kayd\u0131yla i\u015fe al\u0131nd\u0131klar\u0131 tarihten itibaren 31.12.2017\u2019ye kadar uygulanmak \u00fczere \u00fccretlerinin 2017\u2019de uygulanan asgari \u00fccretlerinin ayl\u0131k br\u00fct tutar\u0131n\u0131n prim \u00f6deme g\u00fcn say\u0131s\u0131na isabet eden tutar\u0131 \u00fczerinden hesaplanan Gelir Vergisi\u2019nin 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\">Ancak, ayn\u0131 d\u00fczenleme gere\u011fi Gelir Vergisi stopaj\u0131 te\u015fvikinden yararlananlar, di\u011fer kanunlarda yer alan benzer nitelikli Gelir Vergisi stopaj\u0131 te\u015fviklerinden yararlanamayacaklar.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca bu madde kapsam\u0131nda yap\u0131lan \u00fccret \u00f6demelerine ili\u015fkin d\u00fczenlenen ka\u011f\u0131tlara ait Damga Vergisi\u2019nin ayl\u0131k br\u00fct asgari \u00fccretin prim \u00f6deme g\u00fcn say\u0131s\u0131na isabet eden k\u0131sm\u0131 beyan d\u0131\u015f\u0131 b\u0131rak\u0131lacak yani beyan edilmeyecek ve \u00f6denmeyecek.<\/span><\/p>  <p><span class=\"large\">Yap\u0131lan yeni d\u00fczenleme ile i\u015fverene sa\u011flanan ayl\u0131k <\/span><span class=\"large\">(30x22.22=) 666.60 TL prim deste\u011fi asgari \u00fccret \u00fczerinden \u00e7al\u0131\u015fandan ve i\u015fverenden al\u0131nan sosyal g\u00fcvenlik primleri i\u015fsizlik sigortas\u0131 priminden kanunda \u00f6ng\u00f6r\u00fclen s\u00fcre i\u00e7in tahsilinden vazge\u00e7ildi\u011fi anlam\u0131na geliyor.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca Kanun H\u00fckm\u00fcnde Kararname ile yap\u0131lan bu d\u00fczenleme;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kamu idarelerine ait i\u015fyerleri;<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">5335 say\u0131l\u0131 Kanun\u2019un 30\u2019uncu maddesinin ikinci f\u0131kras\u0131 kapsam\u0131na giren genel b\u00fct\u00e7eye dahil daireler, katma b\u00fct\u00e7eli idareler, d\u00f6ner sermayeler, fonlar, belediyeler, 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 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\u015fletmeleri ile sermayesinin y\u00fczde 50\u2019sinden fazlas\u0131 kamuya it olan kurum ve kurulu\u015flara ait i\u015fyerleri ile Devlet \u0130hale Kanunu\u2019na, Devlet \u0130hale Kanunu ve uluslararas\u0131 anla\u015fma h\u00fck\u00fcmlerini istinaden yap\u0131lan 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 hakk\u0131nda uygulanmayacak.<\/span><\/li>  <\/ul>  <p><span class=\"large\">S\u00f6z konusu d\u00fczenlemeye ili\u015fkin usul ve esaslar ile mahsup \u015feklini ve d\u00f6nemini belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkili k\u0131l\u0131nm\u0131\u015f.<\/span><\/p>  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