{"status":true,"post":{"id":18688,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:16:06","created_at":"2018-07-05T21:00:00.000000Z","updated_at":"2022-10-24T10:16:06.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":18688,"is_featured":0,"title":"\u0130malat ve bili\u015fimde cazip SGK te\u015fvikleri","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><em><span class=\"large\"><strong>Sosyal G\u00fcvenlik Kurumu\u2019nun (SGK) uzun y\u0131llardan beri farkl\u0131 \u015fartlarda \u00e7ok say\u0131da te\u015fvik uygulamalar\u0131 var. \u00d6zellikle imalat ve bili\u015fim sekt\u00f6r\u00fcne y\u00f6nelik SGK prim deste\u011fi \u00e7ok cazip avantajlar sa\u011fl\u0131yor. \u015eartlar\u0131 ta\u015f\u0131malar\u0131na ra\u011fmen bir\u00e7ok i\u015fverenin bilgi eksikli\u011fi nedeniyle bu te\u015fvikten faydalanamad\u0131\u011f\u0131 anla\u015f\u0131l\u0131yor.<\/strong><\/span><\/em><\/p>  <p><span class=\"large\">Sosyal G\u00fcvenlik Kurumu\u2019nun (SGK) uzun y\u0131llardan beri farkl\u0131 \u015fartlar ihtiva eden \u00e7ok say\u0131da te\u015fvik uygulamalar\u0131 bulunuyor. 2018\u2019de yeni istihdam te\u015fvikleri y\u00fcr\u00fcrl\u00fc\u011fe kondu. \u00d6zellikle imalat ve bili\u015fim sekt\u00f6r\u00fcne y\u00f6nelik y\u00fcr\u00fcrl\u00fc\u011fe konan SGK prim deste\u011fi \u00e7ok cazip avantajlar sa\u011fl\u0131yor. 27 Mart 2018 tarihli Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren bu te\u015fvikten, \u015fartlar\u0131 ta\u015f\u0131malar\u0131na ra\u011fmen bir\u00e7ok i\u015fverenin bilgi eksikli\u011fi nedeniyle faydalanamad\u0131\u011f\u0131 anla\u015f\u0131l\u0131yor.<\/span><\/p>  <p><span class=\"large\"><strong>DESTEK S\u00dcRES\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">\u00d6zellikle imalat ve bili\u015fim sekt\u00f6r\u00fcne y\u00f6nelik sa\u011flanan SGK prim deste\u011fi, 2020 aral\u0131k ay\u0131 a\u015f\u0131lmamak \u00fczere, destek kapsam\u0131na giren sigortal\u0131lar i\u00e7in 12 ay uygulanacak. Bu s\u00fcre; i\u015fe giri\u015f tarihi itibar\u0131yla 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 Kuruma engelli olarak kay\u0131tl\u0131 sigortal\u0131lar i\u00e7in 18 ay uygulanacak.<\/span><\/p>  <p><span class=\"large\"><strong>GEREKEN \u015eARTLAR<\/strong><\/span><\/p>  <p><span class=\"large\" style=\"color: #008080;\"><strong>1 - \u0130\u015fe al\u0131nacak \u00e7al\u0131\u015fanlar y\u00f6n\u00fcnden<\/strong><\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">1 Ocak 2018 ile 31 Aral\u0131k 2020 tarihleri aras\u0131nda i\u015fe al\u0131nm\u0131\u015f olmas\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">T\u00fcrkiye \u0130\u015f Kurumu\u2019na kay\u0131tl\u0131 i\u015fsiz olmas\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130\u015fe giri\u015f tarihinden \u00f6nceki 3 ayl\u0131k s\u00fcrede toplam 10 g\u00fcnden fazla 4\/1-a (SSK) ve 4\/1-c (Emekli Sand\u0131\u011f\u0131) kapsam\u0131nda Sosyal G\u00fcvenlik Kurumu\u2019na bildirilmemi\u015f olmalar\u0131 ve iste\u011fe ba\u011fl\u0131 sigortal\u0131l\u0131k hari\u00e7 4\/1-b (Ba\u011f-Kur) kapsam\u0131nda sigortal\u0131 olmamalar\u0131 gerekiyor.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Di\u011fer taraftan, sigortal\u0131lar\u0131n;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Aday\u00e7\u0131rak, \u00e7\u0131rak veya i\u015fletmelerde mesleki e\u011fitim g\u00f6rmesi nedeniyle 7 veya 42no\u2019lubelge t\u00fcr\u00fc se\u00e7ilmek suretiyle<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Mesleki 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\u00f6revlibursiyerlerile Y\u00fcksek\u00f6\u011fretim Kanunu\u2019na 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<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">T\u00fcrkiye \u0130\u015f Kurumu\u2019nca d\u00fczenlenen kurslara kat\u0131lm\u0131\u015f olmas\u0131 nedeniyle 46 no\u2019lu belge t\u00fcr\u00fc se\u00e7ilmek suretiyle,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">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 i\u00e7in 19 no\u2019lu belge t\u00fcr\u00fc se\u00e7ilmek suretiyle<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">S\u0131f\u0131r g\u00fcn ve s\u0131f\u0131r kazan\u00e7l\u0131<\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6px;\">D\u00fczenlenmi\u015fayl\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\u0131nm\u0131yor.<\/span><\/p>  <p><span class=\"large\" style=\"color: #008080;\"><strong>2 - \u0130\u015fyeri y\u00f6n\u00fcnden<\/strong><\/span><\/p>  <p><span class=\"large\">\u0130\u015fyeri y\u00f6n\u00fcnden gerekli \u015fartlar genel olarak di\u011fer te\u015fviklerde aranan \u015fartlarla ayn\u0131. Buna g\u00f6re;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">\u00d6zel sekt\u00f6r i\u015fverenine ait olmas\u0131<\/span><\/li>   <li><span class=\"large\">Sigortal\u0131n\u0131n i\u015fe al\u0131nd\u0131\u011f\u0131 y\u0131ldan bir \u00f6nceki takvim y\u0131l\u0131nda i\u015fe al\u0131nd\u0131\u011f\u0131 i\u015fyerinden Kuruma bildirilen ayl\u0131k prim ve hizmet belgelerinde <\/span><span class=\"large\">veya muhtasar ve prim hizmet beyannamesinde kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131n\u0131n ortalamas\u0131na ilave olarak \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Ayl\u0131k prim ve hizmet belgesinin veya muhtasar ve prim hizmet beyannamesinin yasal s\u00fcresi i\u00e7inde Kuruma verilmesi<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Tahakkukeden primlerin yasal s\u00fcresi i\u00e7inde \u00f6denmesi<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">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 ile<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">\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 \u015fartlar\u0131n\u0131n birlikte ger\u00e7ekle\u015fmesi gerekiyor.<\/span><\/li>  <\/ul>  <p><span class=\"large\">31 Aral\u0131k 2017 tarihi ve \u00f6ncesinde i\u015fe al\u0131nanlar ile 1 Ocak 2021 tarihi ve sonras\u0131nda i\u015fe al\u0131nan sigortal\u0131lar i\u00e7in bahse konu destekten yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunuyor.<\/span><\/p>  <p><span class=\"large\">\u0130hale konusu i\u015f \u00fcstlenen i\u015fyeri i\u015fverenleri, mahiyet kodu (1) veya (3) olaraktescil 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 5335 say\u0131l\u0131 kanunun 30. maddesinin ikinci f\u0131kras\u0131 kapsam\u0131na giren kurum ve kurulu\u015flara ait i\u015fyerleri bahse konu destekten yararlanamayacak.<\/span><\/p>  <p><span class=\"large\"><strong>Sorun cevaplayal\u0131m: <\/strong><\/span><\/p>  <p><span class=\"large\"><strong>HER SEKT\u00d6RE FARKLI DESTEK<\/strong><\/span><\/p>  <p><span class=\"large\">Destek tutar\u0131, i\u015fyerinin faaliyette bulundu\u011fu sekt\u00f6re g\u00f6re farkl\u0131 hesaplanacak.<\/span><\/p>  <ul>   <li><span class=\"large\">\u0130malat veya bili\u015fim sekt\u00f6r\u00fcnde faaliyet g\u00f6steren i\u015fyerlerinde ilgili d\u00f6neme ait g\u00fcnl\u00fck br\u00fct asgari \u00fccretin sigortal\u0131n\u0131n prim \u00f6deme g\u00fcn say\u0131s\u0131yla \u00e7arp\u0131m\u0131 sonucu bulunacak tutar\u0131 ge\u00e7memek \u00fczere, ilave istihdam edilecek her bir sigortal\u0131n\u0131n 5.412 TL\u2019ye kadarki prime esas kazan\u00e7 tutar\u0131 i\u00e7in \u00f6deyecekleri t\u00fcm primler (761,06 ila 2.029,50 TL) <\/span><span class=\"large\">ile 121,95 TL\u2019lik damga ve gelir vergisi kar\u015f\u0131lanacak. (Toplamda 883,01 ila 2.151,45 TL)<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Di\u011fer sekt\u00f6rlerde faaliyet g\u00f6steren i\u015fyerlerinde ilave istihdam edilecek her bir sigortal\u0131 prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00fczerinden hesaplanacak t\u00fcm primler (761,06 TL) ile 121,95 TL\u2019lik damga ve gelir vergisi kar\u015f\u0131lanacak. (Toplamda 883,01 TL)<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>BAKANLAR KURULU BEL\u0130RL\u0130YOR<\/strong><\/span><\/p>  <p><span class=\"large\">Bili\u015fim sekt\u00f6r\u00fcnde destekten yararlanacak i\u015fyerlerini belirlemeye Bakanlar Kurulu yetkili bulunuyor. 1 Ocak 2018 ila 31 Aral\u0131k 2020 tarihleri aras\u0131nda SGK kapsam\u0131na al\u0131nan i\u015fyerleri ile daha \u00f6nce tescil edildi\u011fi halde ortalama sigortal\u0131 say\u0131s\u0131n\u0131n hesapland\u0131\u011f\u0131 y\u0131lda sigortal\u0131 \u00e7al\u0131\u015ft\u0131rmayan i\u015fleri; <\/span><br><span class=\"large\"> 1 Ocak 2018\u2019den sonra ilk defa sigortal\u0131 bildiriminde bulunulan ay\u0131 takip eden \u00fc\u00e7\u00fcnc\u00fc aydan itibaren 12 veya 18 ay s\u00fcreyle bu destekten yararland\u0131r\u0131lacak. <\/span><br><span class=\"large\"> Bu te\u015fvikten yararlan\u0131lan ayda ayn\u0131 sigortal\u0131 i\u00e7in di\u011fer sigorta primi te\u015fvik, destek ve indirimlerinden yararlan\u0131lamaz. Sahte <\/span><span class=\"large\">ya da ka\u00e7ak sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenler de bu destektenbir ay \/ bir y\u0131l s\u00fcreyle yararlanamayacak.<\/span><\/p>  \t\t\t\t","slug":"imalat-ve-bilisimde-cazip-sgk-tesvikleri","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u0130malat ve bili\u015fimde cazip SGK te\u015fvikleri","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":127,"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":18787,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":18688,"locale":"tr","category_id":73,"title":"\u0130malat ve bili\u015fimde cazip SGK te\u015fvikleri","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><em><span class=\"large\"><strong>Sosyal G\u00fcvenlik Kurumu\u2019nun (SGK) uzun y\u0131llardan beri farkl\u0131 \u015fartlarda \u00e7ok say\u0131da te\u015fvik uygulamalar\u0131 var. \u00d6zellikle imalat ve bili\u015fim sekt\u00f6r\u00fcne y\u00f6nelik SGK prim deste\u011fi \u00e7ok cazip avantajlar sa\u011fl\u0131yor. \u015eartlar\u0131 ta\u015f\u0131malar\u0131na ra\u011fmen bir\u00e7ok i\u015fverenin bilgi eksikli\u011fi nedeniyle bu te\u015fvikten faydalanamad\u0131\u011f\u0131 anla\u015f\u0131l\u0131yor.<\/strong><\/span><\/em><\/p>  <p><span class=\"large\">Sosyal G\u00fcvenlik Kurumu\u2019nun (SGK) uzun y\u0131llardan beri farkl\u0131 \u015fartlar ihtiva eden \u00e7ok say\u0131da te\u015fvik uygulamalar\u0131 bulunuyor. 2018\u2019de yeni istihdam te\u015fvikleri y\u00fcr\u00fcrl\u00fc\u011fe kondu. \u00d6zellikle imalat ve bili\u015fim sekt\u00f6r\u00fcne y\u00f6nelik y\u00fcr\u00fcrl\u00fc\u011fe konan SGK prim deste\u011fi \u00e7ok cazip avantajlar sa\u011fl\u0131yor. 27 Mart 2018 tarihli Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren bu te\u015fvikten, \u015fartlar\u0131 ta\u015f\u0131malar\u0131na ra\u011fmen bir\u00e7ok i\u015fverenin bilgi eksikli\u011fi nedeniyle faydalanamad\u0131\u011f\u0131 anla\u015f\u0131l\u0131yor.<\/span><\/p>  <p><span class=\"large\"><strong>DESTEK S\u00dcRES\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">\u00d6zellikle imalat ve bili\u015fim sekt\u00f6r\u00fcne y\u00f6nelik sa\u011flanan SGK prim deste\u011fi, 2020 aral\u0131k ay\u0131 a\u015f\u0131lmamak \u00fczere, destek kapsam\u0131na giren sigortal\u0131lar i\u00e7in 12 ay uygulanacak. Bu s\u00fcre; i\u015fe giri\u015f tarihi itibar\u0131yla 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 Kuruma engelli olarak kay\u0131tl\u0131 sigortal\u0131lar i\u00e7in 18 ay uygulanacak.<\/span><\/p>  <p><span class=\"large\"><strong>GEREKEN \u015eARTLAR<\/strong><\/span><\/p>  <p><span class=\"large\" style=\"color: #008080;\"><strong>1 - \u0130\u015fe al\u0131nacak \u00e7al\u0131\u015fanlar y\u00f6n\u00fcnden<\/strong><\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">1 Ocak 2018 ile 31 Aral\u0131k 2020 tarihleri aras\u0131nda i\u015fe al\u0131nm\u0131\u015f olmas\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">T\u00fcrkiye \u0130\u015f Kurumu\u2019na kay\u0131tl\u0131 i\u015fsiz olmas\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130\u015fe giri\u015f tarihinden \u00f6nceki 3 ayl\u0131k s\u00fcrede toplam 10 g\u00fcnden fazla 4\/1-a (SSK) ve 4\/1-c (Emekli Sand\u0131\u011f\u0131) kapsam\u0131nda Sosyal G\u00fcvenlik Kurumu\u2019na bildirilmemi\u015f olmalar\u0131 ve iste\u011fe ba\u011fl\u0131 sigortal\u0131l\u0131k hari\u00e7 4\/1-b (Ba\u011f-Kur) kapsam\u0131nda sigortal\u0131 olmamalar\u0131 gerekiyor.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Di\u011fer taraftan, sigortal\u0131lar\u0131n;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Aday\u00e7\u0131rak, \u00e7\u0131rak veya i\u015fletmelerde mesleki e\u011fitim g\u00f6rmesi nedeniyle 7 veya 42no\u2019lubelge t\u00fcr\u00fc se\u00e7ilmek suretiyle<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Mesleki 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\u00f6revlibursiyerlerile Y\u00fcksek\u00f6\u011fretim Kanunu\u2019na 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<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">T\u00fcrkiye \u0130\u015f Kurumu\u2019nca d\u00fczenlenen kurslara kat\u0131lm\u0131\u015f olmas\u0131 nedeniyle 46 no\u2019lu belge t\u00fcr\u00fc se\u00e7ilmek suretiyle,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">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 i\u00e7in 19 no\u2019lu belge t\u00fcr\u00fc se\u00e7ilmek suretiyle<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">S\u0131f\u0131r g\u00fcn ve s\u0131f\u0131r kazan\u00e7l\u0131<\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6px;\">D\u00fczenlenmi\u015fayl\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\u0131nm\u0131yor.<\/span><\/p>  <p><span class=\"large\" style=\"color: #008080;\"><strong>2 - \u0130\u015fyeri y\u00f6n\u00fcnden<\/strong><\/span><\/p>  <p><span class=\"large\">\u0130\u015fyeri y\u00f6n\u00fcnden gerekli \u015fartlar genel olarak di\u011fer te\u015fviklerde aranan \u015fartlarla ayn\u0131. Buna g\u00f6re;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">\u00d6zel sekt\u00f6r i\u015fverenine ait olmas\u0131<\/span><\/li>   <li><span class=\"large\">Sigortal\u0131n\u0131n i\u015fe al\u0131nd\u0131\u011f\u0131 y\u0131ldan bir \u00f6nceki takvim y\u0131l\u0131nda i\u015fe al\u0131nd\u0131\u011f\u0131 i\u015fyerinden Kuruma bildirilen ayl\u0131k prim ve hizmet belgelerinde <\/span><span class=\"large\">veya muhtasar ve prim hizmet beyannamesinde kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131n\u0131n ortalamas\u0131na ilave olarak \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Ayl\u0131k prim ve hizmet belgesinin veya muhtasar ve prim hizmet beyannamesinin yasal s\u00fcresi i\u00e7inde Kuruma verilmesi<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Tahakkukeden primlerin yasal s\u00fcresi i\u00e7inde \u00f6denmesi<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">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 ile<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">\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 \u015fartlar\u0131n\u0131n birlikte ger\u00e7ekle\u015fmesi gerekiyor.<\/span><\/li>  <\/ul>  <p><span class=\"large\">31 Aral\u0131k 2017 tarihi ve \u00f6ncesinde i\u015fe al\u0131nanlar ile 1 Ocak 2021 tarihi ve sonras\u0131nda i\u015fe al\u0131nan sigortal\u0131lar i\u00e7in bahse konu destekten yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunuyor.<\/span><\/p>  <p><span class=\"large\">\u0130hale konusu i\u015f \u00fcstlenen i\u015fyeri i\u015fverenleri, mahiyet kodu (1) veya (3) olaraktescil 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 5335 say\u0131l\u0131 kanunun 30. maddesinin ikinci f\u0131kras\u0131 kapsam\u0131na giren kurum ve kurulu\u015flara ait i\u015fyerleri bahse konu destekten yararlanamayacak.<\/span><\/p>  <p><span class=\"large\"><strong>Sorun cevaplayal\u0131m: <\/strong><\/span><\/p>  <p><span class=\"large\"><strong>HER SEKT\u00d6RE FARKLI DESTEK<\/strong><\/span><\/p>  <p><span class=\"large\">Destek tutar\u0131, i\u015fyerinin faaliyette bulundu\u011fu sekt\u00f6re g\u00f6re farkl\u0131 hesaplanacak.<\/span><\/p>  <ul>   <li><span class=\"large\">\u0130malat veya bili\u015fim sekt\u00f6r\u00fcnde faaliyet g\u00f6steren i\u015fyerlerinde ilgili d\u00f6neme ait g\u00fcnl\u00fck br\u00fct asgari \u00fccretin sigortal\u0131n\u0131n prim \u00f6deme g\u00fcn say\u0131s\u0131yla \u00e7arp\u0131m\u0131 sonucu bulunacak tutar\u0131 ge\u00e7memek \u00fczere, ilave istihdam edilecek her bir sigortal\u0131n\u0131n 5.412 TL\u2019ye kadarki prime esas kazan\u00e7 tutar\u0131 i\u00e7in \u00f6deyecekleri t\u00fcm primler (761,06 ila 2.029,50 TL) <\/span><span class=\"large\">ile 121,95 TL\u2019lik damga ve gelir vergisi kar\u015f\u0131lanacak. (Toplamda 883,01 ila 2.151,45 TL)<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Di\u011fer sekt\u00f6rlerde faaliyet g\u00f6steren i\u015fyerlerinde ilave istihdam edilecek her bir sigortal\u0131 prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00fczerinden hesaplanacak t\u00fcm primler (761,06 TL) ile 121,95 TL\u2019lik damga ve gelir vergisi kar\u015f\u0131lanacak. (Toplamda 883,01 TL)<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>BAKANLAR KURULU BEL\u0130RL\u0130YOR<\/strong><\/span><\/p>  <p><span class=\"large\">Bili\u015fim sekt\u00f6r\u00fcnde destekten yararlanacak i\u015fyerlerini belirlemeye Bakanlar Kurulu yetkili bulunuyor. 1 Ocak 2018 ila 31 Aral\u0131k 2020 tarihleri aras\u0131nda SGK kapsam\u0131na al\u0131nan i\u015fyerleri ile daha \u00f6nce tescil edildi\u011fi halde ortalama sigortal\u0131 say\u0131s\u0131n\u0131n hesapland\u0131\u011f\u0131 y\u0131lda sigortal\u0131 \u00e7al\u0131\u015ft\u0131rmayan i\u015fleri; <\/span><br><span class=\"large\"> 1 Ocak 2018\u2019den sonra ilk defa sigortal\u0131 bildiriminde bulunulan ay\u0131 takip eden \u00fc\u00e7\u00fcnc\u00fc aydan itibaren 12 veya 18 ay s\u00fcreyle bu destekten yararland\u0131r\u0131lacak. <\/span><br><span class=\"large\"> Bu te\u015fvikten yararlan\u0131lan ayda ayn\u0131 sigortal\u0131 i\u00e7in di\u011fer sigorta primi te\u015fvik, destek ve indirimlerinden yararlan\u0131lamaz. Sahte <\/span><span class=\"large\">ya da ka\u00e7ak sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenler de bu destektenbir ay \/ bir y\u0131l s\u00fcreyle yararlanamayacak.<\/span><\/p>  \t\t\t\t","slug":"imalat-ve-bilisimde-cazip-sgk-tesvikleri","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":"\u0130malat ve bili\u015fimde cazip SGK te\u015fvikleri","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":127,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}