{"status":true,"post":{"id":15957,"user_id":22,"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":15957,"is_featured":0,"title":"Yeni istihdama \u00f6nemli 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 9 Nisan tarihli Resmi Gazete\u2019de yay\u0131nlanan Kanun H\u00fckm\u00fcnde Kararname ile yeni istihdama kayda de\u011fer \u00f6l\u00e7\u00fcde te\u015fvik getirildi. <\/span><\/p>  <p><span class=\"large\">Uzunca bir s\u00fcredir yat\u0131r\u0131m ve istihdama y\u00f6nelik te\u015fvikler birbirini izler oldu. Biz de imkan \u00f6l\u00e7\u00fcs\u00fcnde getirilen te\u015fvikleri bu k\u00f6\u015feden kamuoyuna duyurmaya \u00e7al\u0131\u015f\u0131yoruz. Ge\u00e7ti\u011fimiz hafta i\u00e7erisinde yay\u0131nlanan son te\u015fvik ise T\u00fcrkiye\u2019nin her yeri i\u00e7in ge\u00e7erli olmas\u0131 nedeniyle kayda de\u011ferdir. Bu te\u015fvik ana hatlar\u0131 ile \u015f\u00f6yle olacak.<\/span><\/p>  <p><span class=\"large\">Herhangi bir i\u015fletme 2016 Aral\u0131k ay\u0131 sigorta prim bildirgesinde yer alan istihdam say\u0131s\u0131n\u0131n \u00fczerine 2017\u2019nin hangi tarihinde ilave istihdam alm\u0131\u015f olursa olsun, bu ilave istihdama 2017\u2019nin \u00e7al\u0131\u015f\u0131lan s\u00fcresi i\u00e7in te\u015fvikten yararlanacak. Bu te\u015fvik 2017 \u015eubat ve sonras\u0131 aylar\u0131 kapsayacak. \u015eayet \u00e7al\u0131\u015fan 2017\u2019nin Ocak ay\u0131ndan itibaren istihdam edilmeye ba\u015flan\u0131lm\u0131\u015fsa da te\u015fvik uygulamas\u0131 yine \u015fubat ay\u0131ndan ba\u015flam\u0131\u015f olacak. <\/span><\/p>  <p><span class=\"large\"><strong>TE\u015eV\u0130K TAM OLARAK NED\u0130R? NE KADARLIK B\u0130R AVANTAJA TEKAB\u00dcL EDER.<\/strong><\/span><\/p>  <p><span class=\"large\">Te\u015fvik, asgari \u00fccret \u00fczerindeki t\u00fcm y\u00fcklerin kamu taraf\u0131ndan kar\u015f\u0131lanmas\u0131 anlam\u0131na geliyor. Yani asgari \u00fccrete tekab\u00fcl eden sigorta primi i\u015fveren ve i\u015f\u00e7i hisseleri devlet taraf\u0131ndan kar\u015f\u0131lanacak. Ayr\u0131ca asgari \u00fccret k\u0131sm\u0131na tekab\u00fcl eden tutar \u00fczerinden Gelir Vergisi stopaj\u0131 yap\u0131lmayacak ve damga vergisi al\u0131nmayacak. B\u00f6ylece yararlan\u0131lan toplam te\u015fvik tutar\u0131, ayl\u0131k olarak her bir ilave istihdam i\u00e7in 773.41 TL olacak. Daha a\u00e7\u0131k deyimiyle asgari \u00fccret \u00fczerinden istihdam edilen bir \u00e7al\u0131\u015fan\u0131n i\u015fverene toplam maliyeti 2.177,44 TL olmas\u0131 gerekirken t\u00fcm y\u00fckler devlet taraf\u0131ndan kar\u015f\u0131lanaca\u011f\u0131 i\u00e7in 1.404,06 TL olacak. Do\u011fal olarak i\u015fveren taraf\u0131ndan yeni istihdama asgari \u00fccret \u00fczerinde bir \u00f6deme yap\u0131labilir. Ancak bu durum yararlan\u0131lan te\u015fvik tutar\u0131n\u0131 de\u011fi\u015ftirmeyecek. Yani yararlan\u0131lan te\u015fvik \u00e7al\u0131\u015fana \u00f6denen \u00fccretten ba\u011f\u0131ms\u0131z olarak her bir ilave \u00e7al\u0131\u015fan i\u00e7in asgari \u00fccret \u00fczerindeki vergi ve sigorta pirimi y\u00fck\u00fc kadar olacakt\u0131r ki, tutar\u0131 yukar\u0131da belirtmi\u015ftik.<\/span><\/p>  <p><span class=\"large\"><strong>TE\u015eV\u0130KTEN YARARLANMANIN \u015eARTLARI <\/strong><\/span><\/p>  <p><span class=\"large\">Bu te\u015fvikten yararlanmak i\u00e7in \u00f6ncelikle yeni istihdam edilen personel i\u00e7in aranan \u015fart i\u015fe al\u0131nmadan \u00f6nceki son \u00fc\u00e7 ayda i\u015fsiz olmas\u0131 ve \u0130\u015f ve \u0130\u015f\u00e7i Bulma Kurumu\u2019nda i\u015f ar\u0131yor kayd\u0131n\u0131n olmas\u0131d\u0131r. <\/span><\/p>  <p><span class=\"large\">\u0130\u015fveren i\u00e7in aranan \u015fartlar ise; <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130lgili d\u00f6neme ili\u015fkin prim ve hizmet belgelerini veya Muhtasar ve Prim Hizmet Beyannamelerini yasal s\u00fcre i\u00e7erisinde kuruma vermeleri ve \u00f6demelerin yasal s\u00fcresi i\u00e7erisinde yap\u0131lm\u0131\u015f olmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sosyal G\u00fcvenlik Kurumu\u2019na prim ve idari para cezas\u0131 veya gecikme zamm\u0131 veya gecikme faizi borcu bulunmamas\u0131 gerekiyor.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Kararnamede ayr\u0131ca prim borcu bulunanlar\u0131n bu bor\u00e7lar\u0131n\u0131n taksitlendirilmi\u015f olmas\u0131 hali istisna tutulmu\u015f. Bu durumdaki i\u015fverenler te\u015fvikten yararlanabilecek. Ayr\u0131ca bildirim verildi\u011fi tarih itibar\u0131yla borcunu kapatm\u0131\u015f olan i\u015fverenlerin de normal SGK uygulamas\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda bu te\u015fvikten yararland\u0131r\u0131lacaklar\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcyoruz. SGK uzunca bir d\u00f6nemdir sigorta primlerini d\u00fczenli \u00f6deyen i\u015fverenler i\u00e7in uygulad\u0131\u011f\u0131 5 puanl\u0131k indirimde de ayn\u0131 y\u00f6ntemi uyguluyor. Bu sayede sosyal g\u00fcvenlik prim tahsilat\u0131n\u0131n d\u00fczenli yap\u0131lmas\u0131nda \u00f6nemli bir ba\u015far\u0131 sa\u011flanm\u0131\u015f. <\/span><\/p>  <p><span class=\"large\">Bu kararname ile getirilen te\u015fvikten yararlananlar i\u00e7in di\u011fer kanunlarla getirilen te\u015fviklerden de ayr\u0131ca yararlan\u0131lamayacak. \u00d6rne\u011fin asgari \u00fccret i\u00e7in ge\u00e7ti\u011fimiz y\u0131l getirilen ve 27 Ocak tarihli Resmi Gazete\u2019de yay\u0131nlanan 6670 say\u0131l\u0131 Kanun ile 2017\u2019de de uygulanaca\u011f\u0131 ve tutar\u0131 Bakanlar Kurulu Karar\u0131 ile a\u00e7\u0131klanaca\u011f\u0131 belirlenen te\u015fvikten bu istihdamlar i\u00e7in ayr\u0131ca yararlan\u0131lmas\u0131 s\u00f6z konusu de\u011fil.<\/span><\/p>  \t\t\t\t","slug":"yeni-istihdama-onemli-tesvik","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yeni istihdama \u00f6nemli te\u015fvik","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":97,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":16056,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":15957,"locale":"tr","category_id":73,"title":"Yeni istihdama \u00f6nemli 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 9 Nisan tarihli Resmi Gazete\u2019de yay\u0131nlanan Kanun H\u00fckm\u00fcnde Kararname ile yeni istihdama kayda de\u011fer \u00f6l\u00e7\u00fcde te\u015fvik getirildi. <\/span><\/p>  <p><span class=\"large\">Uzunca bir s\u00fcredir yat\u0131r\u0131m ve istihdama y\u00f6nelik te\u015fvikler birbirini izler oldu. Biz de imkan \u00f6l\u00e7\u00fcs\u00fcnde getirilen te\u015fvikleri bu k\u00f6\u015feden kamuoyuna duyurmaya \u00e7al\u0131\u015f\u0131yoruz. Ge\u00e7ti\u011fimiz hafta i\u00e7erisinde yay\u0131nlanan son te\u015fvik ise T\u00fcrkiye\u2019nin her yeri i\u00e7in ge\u00e7erli olmas\u0131 nedeniyle kayda de\u011ferdir. Bu te\u015fvik ana hatlar\u0131 ile \u015f\u00f6yle olacak.<\/span><\/p>  <p><span class=\"large\">Herhangi bir i\u015fletme 2016 Aral\u0131k ay\u0131 sigorta prim bildirgesinde yer alan istihdam say\u0131s\u0131n\u0131n \u00fczerine 2017\u2019nin hangi tarihinde ilave istihdam alm\u0131\u015f olursa olsun, bu ilave istihdama 2017\u2019nin \u00e7al\u0131\u015f\u0131lan s\u00fcresi i\u00e7in te\u015fvikten yararlanacak. Bu te\u015fvik 2017 \u015eubat ve sonras\u0131 aylar\u0131 kapsayacak. \u015eayet \u00e7al\u0131\u015fan 2017\u2019nin Ocak ay\u0131ndan itibaren istihdam edilmeye ba\u015flan\u0131lm\u0131\u015fsa da te\u015fvik uygulamas\u0131 yine \u015fubat ay\u0131ndan ba\u015flam\u0131\u015f olacak. <\/span><\/p>  <p><span class=\"large\"><strong>TE\u015eV\u0130K TAM OLARAK NED\u0130R? NE KADARLIK B\u0130R AVANTAJA TEKAB\u00dcL EDER.<\/strong><\/span><\/p>  <p><span class=\"large\">Te\u015fvik, asgari \u00fccret \u00fczerindeki t\u00fcm y\u00fcklerin kamu taraf\u0131ndan kar\u015f\u0131lanmas\u0131 anlam\u0131na geliyor. Yani asgari \u00fccrete tekab\u00fcl eden sigorta primi i\u015fveren ve i\u015f\u00e7i hisseleri devlet taraf\u0131ndan kar\u015f\u0131lanacak. Ayr\u0131ca asgari \u00fccret k\u0131sm\u0131na tekab\u00fcl eden tutar \u00fczerinden Gelir Vergisi stopaj\u0131 yap\u0131lmayacak ve damga vergisi al\u0131nmayacak. B\u00f6ylece yararlan\u0131lan toplam te\u015fvik tutar\u0131, ayl\u0131k olarak her bir ilave istihdam i\u00e7in 773.41 TL olacak. Daha a\u00e7\u0131k deyimiyle asgari \u00fccret \u00fczerinden istihdam edilen bir \u00e7al\u0131\u015fan\u0131n i\u015fverene toplam maliyeti 2.177,44 TL olmas\u0131 gerekirken t\u00fcm y\u00fckler devlet taraf\u0131ndan kar\u015f\u0131lanaca\u011f\u0131 i\u00e7in 1.404,06 TL olacak. Do\u011fal olarak i\u015fveren taraf\u0131ndan yeni istihdama asgari \u00fccret \u00fczerinde bir \u00f6deme yap\u0131labilir. Ancak bu durum yararlan\u0131lan te\u015fvik tutar\u0131n\u0131 de\u011fi\u015ftirmeyecek. Yani yararlan\u0131lan te\u015fvik \u00e7al\u0131\u015fana \u00f6denen \u00fccretten ba\u011f\u0131ms\u0131z olarak her bir ilave \u00e7al\u0131\u015fan i\u00e7in asgari \u00fccret \u00fczerindeki vergi ve sigorta pirimi y\u00fck\u00fc kadar olacakt\u0131r ki, tutar\u0131 yukar\u0131da belirtmi\u015ftik.<\/span><\/p>  <p><span class=\"large\"><strong>TE\u015eV\u0130KTEN YARARLANMANIN \u015eARTLARI <\/strong><\/span><\/p>  <p><span class=\"large\">Bu te\u015fvikten yararlanmak i\u00e7in \u00f6ncelikle yeni istihdam edilen personel i\u00e7in aranan \u015fart i\u015fe al\u0131nmadan \u00f6nceki son \u00fc\u00e7 ayda i\u015fsiz olmas\u0131 ve \u0130\u015f ve \u0130\u015f\u00e7i Bulma Kurumu\u2019nda i\u015f ar\u0131yor kayd\u0131n\u0131n olmas\u0131d\u0131r. <\/span><\/p>  <p><span class=\"large\">\u0130\u015fveren i\u00e7in aranan \u015fartlar ise; <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130lgili d\u00f6neme ili\u015fkin prim ve hizmet belgelerini veya Muhtasar ve Prim Hizmet Beyannamelerini yasal s\u00fcre i\u00e7erisinde kuruma vermeleri ve \u00f6demelerin yasal s\u00fcresi i\u00e7erisinde yap\u0131lm\u0131\u015f olmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sosyal G\u00fcvenlik Kurumu\u2019na prim ve idari para cezas\u0131 veya gecikme zamm\u0131 veya gecikme faizi borcu bulunmamas\u0131 gerekiyor.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Kararnamede ayr\u0131ca prim borcu bulunanlar\u0131n bu bor\u00e7lar\u0131n\u0131n taksitlendirilmi\u015f olmas\u0131 hali istisna tutulmu\u015f. Bu durumdaki i\u015fverenler te\u015fvikten yararlanabilecek. Ayr\u0131ca bildirim verildi\u011fi tarih itibar\u0131yla borcunu kapatm\u0131\u015f olan i\u015fverenlerin de normal SGK uygulamas\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda bu te\u015fvikten yararland\u0131r\u0131lacaklar\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcyoruz. SGK uzunca bir d\u00f6nemdir sigorta primlerini d\u00fczenli \u00f6deyen i\u015fverenler i\u00e7in uygulad\u0131\u011f\u0131 5 puanl\u0131k indirimde de ayn\u0131 y\u00f6ntemi uyguluyor. Bu sayede sosyal g\u00fcvenlik prim tahsilat\u0131n\u0131n d\u00fczenli yap\u0131lmas\u0131nda \u00f6nemli bir ba\u015far\u0131 sa\u011flanm\u0131\u015f. <\/span><\/p>  <p><span class=\"large\">Bu kararname ile getirilen te\u015fvikten yararlananlar i\u00e7in di\u011fer kanunlarla getirilen te\u015fviklerden de ayr\u0131ca yararlan\u0131lamayacak. \u00d6rne\u011fin asgari \u00fccret i\u00e7in ge\u00e7ti\u011fimiz y\u0131l getirilen ve 27 Ocak tarihli Resmi Gazete\u2019de yay\u0131nlanan 6670 say\u0131l\u0131 Kanun ile 2017\u2019de de uygulanaca\u011f\u0131 ve tutar\u0131 Bakanlar Kurulu Karar\u0131 ile a\u00e7\u0131klanaca\u011f\u0131 belirlenen te\u015fvikten bu istihdamlar i\u00e7in ayr\u0131ca yararlan\u0131lmas\u0131 s\u00f6z konusu de\u011fil.<\/span><\/p>  \t\t\t\t","slug":"yeni-istihdama-onemli-tesvik","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":"Yeni istihdama \u00f6nemli te\u015fvik","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":97,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}