{"id":573,"date":"2016-02-12T09:54:07","date_gmt":"2016-02-12T07:54:07","guid":{"rendered":"http:\/\/www.yusuftur.com.tr\/?p=573"},"modified":"2016-02-12T10:40:00","modified_gmt":"2016-02-12T08:40:00","slug":"asgari-ucret-destegi-genelgesi-20164","status":"publish","type":"post","link":"https:\/\/www.yusuftur.com.tr\/index.php\/asgari-ucret-destegi-genelgesi-20164\/","title":{"rendered":"Asgari \u00dccret Deste\u011fi Genelgesi (2016\/4)"},"content":{"rendered":"

2016 y\u0131l\u0131 Ocak ila Aral\u0131k aylar\u0131\/d\u00f6nemleri i\u00e7in g\u00fcnl\u00fck 3,33 TL ile \u00e7arp\u0131m\u0131 sonucu bulunacak tutar, bu i\u015fverenlerin Kuruma \u00f6deyecekleri sigorta primlerinden mahsup edilir ve bu tutar Hazinece kar\u015f\u0131lan\u0131r.<\/p>\n

T.C.<\/strong><\/p>\n

SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI<\/strong><\/p>\n

Say\u0131:\u00a0<\/strong>87838906-78\u00a0\u00a0\u00a0<\/em>10.02. 2016<\/strong>
\nKonu:\u00a0<\/strong>Asgari \u00dccret Deste\u011fi<\/p>\n

GENELGE<\/strong>
\n2016-4<\/strong><\/p>\n

6661 say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun’ un 17 nci maddesi ile 5510 say\u0131l\u0131 Kanuna ge\u00e7ici 68 inci madde eklenmi\u015ftir.<\/p>\n

An\u0131lan madde ile;<\/p>\n

“(1) Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda haklar\u0131nda uzun vadeli sigorta kollar\u0131 h\u00fck\u00fcmleri uygulanan sigortal\u0131lar\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenlerce;<\/p>\n

a) 2015 y\u0131l\u0131n\u0131n ayn\u0131 ay\u0131na ili\u015fkin Kuruma verilen ayl\u0131k prim ve hizmet belgelerinde prime esas g\u00fcnl\u00fck kazanc\u0131 85 TL ve alt\u0131nda bildirilen sigortal\u0131lar\u0131n toplam prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131 ge\u00e7memek \u00fczere, 2016 y\u0131l\u0131nda cari aya ili\u015fkin verilen ayl\u0131k prim ve hizmet belgelerinde bildirilen sigortal\u0131lara ili\u015fkin toplam prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n,<\/p>\n

b) 2016 y\u0131l\u0131 i\u00e7inde ilk defa bu Kanun kapsam\u0131na al\u0131nan i\u015fyerlerinden bildirilen sigortal\u0131lara ili\u015fkin toplam prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n,<\/p>\n

2016 y\u0131l\u0131 Ocak ila Aral\u0131k aylar\u0131\/d\u00f6nemleri i\u00e7in g\u00fcnl\u00fck 3,33 TL ile \u00e7arp\u0131m\u0131 sonucu bulunacak tutar, bu i\u015fverenlerin Kuruma \u00f6deyecekleri sigorta primlerinden mahsup edilir ve bu tutar Hazinece kar\u015f\u0131lan\u0131r.<\/p>\n

(2) Mevcut bir i\u015fletmenin kapat\u0131larak de\u011fi\u015fik bir ad veya unvan ya da bir i\u015f birimi olarak a\u00e7\u0131lmas\u0131 veya y\u00f6netim ve kontrol\u00fc elinde bulunduracak \u015fekilde do\u011frudan veya dolayl\u0131 ortakl\u0131k ili\u015fkisi bulunan \u015firketler aras\u0131nda istihdam\u0131n kayd\u0131r\u0131lmas\u0131, \u015fah\u0131s i\u015fletmelerinde i\u015fletme sahipli\u011finin de\u011fi\u015ftirilmesi gibi Hazine katk\u0131s\u0131ndan yararlanmak amac\u0131yla muvazaal\u0131 i\u015flem tesis etti\u011fi anla\u015f\u0131lan veya sigortal\u0131lar\u0131n prime esas kazan\u00e7lar\u0131n\u0131 2016 y\u0131l\u0131 i\u00e7in eksik bildirdi\u011fi tespit edilen i\u015fyerlerinden Hazinece kar\u015f\u0131lanan tutar gecikme cezas\u0131 ve gecikme zamm\u0131yla birlikte geri al\u0131n\u0131r ve bu i\u015fyerleri hakk\u0131nda bu madde h\u00fck\u00fcmleri uygulanmaz.<\/p>\n

(3) \u0130\u015fverenlerin \u00e7al\u0131\u015ft\u0131rd\u0131klar\u0131 sigortal\u0131larla ilgili 2016 y\u0131l\u0131na ili\u015fkin olarak, ayl\u0131k prim ve hizmet belgelerini yasal s\u00fcresi i\u00e7erisinde vermedi\u011fi, sigorta primlerini yasal s\u00fcresinde \u00f6demedi\u011fi, denetim ve kontrolle g\u00f6revli memurlarca yap\u0131lan soru\u015fturma ve incelemelerde \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; Kuruma prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcu bulunmas\u0131 hallerinde bu maddenin birinci f\u0131kras\u0131n\u0131n (b) bendine ili\u015fkin h\u00fck\u00fcmler uygulanmayacakt\u0131r. Ancak Kuruma olan prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131 21\/7\/1953 tarihli ve 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunun 48 inci maddesine g\u00f6re tecil ve taksitlendiren i\u015fverenler bu tecil ve taksitlendirme devam etti\u011fi s\u00fcrece bu f\u0131kra h\u00fckm\u00fcnden yararland\u0131r\u0131l\u0131r.<\/p>\n

(4) Birinci f\u0131kran\u0131n (a) bendinin uygulanmas\u0131nda, bir \u00f6nceki y\u0131l\u0131n ayn\u0131 ay\u0131na ili\u015fkin olarak ayl\u0131k prim ve hizmet belgesi verilmemi\u015f olmas\u0131 halinde bildirim yap\u0131lm\u0131\u015f takip eden ilk aya ili\u015fkin ayl\u0131k prim ve hizmet belgesindeki bildirimler esas al\u0131n\u0131r. 2015 y\u0131l\u0131ndan \u00f6nce bu Kanun kapsam\u0131na al\u0131nm\u0131\u015f ancak 2015 y\u0131l\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131rmam\u0131\u015f i\u015fyerleri hakk\u0131nda birinci f\u0131kran\u0131n (b) bendi h\u00fck\u00fcmleri uygulan\u0131r.<\/p>\n

(5) Sigortal\u0131 ve i\u015fveren hisselerine ait sigorta primlerinin devlet taraf\u0131ndan kar\u015f\u0131land\u0131\u011f\u0131 durumlarda i\u015fverenin \u00f6deyece\u011fi sigorta priminin Hazinece kar\u015f\u0131lanacak tutardan az olmas\u0131 halinde sadece sigorta prim borcu kadar mahsup i\u015flemi yap\u0131l\u0131r.<\/p>\n

(6) 4\/6\/1985 tarihli ve 3213 say\u0131l\u0131 Maden Kanununun Ek 9 uncu maddesi uyar\u0131nca \u00fccretleri asgari \u00fccretin iki kat\u0131ndan az olamayaca\u011f\u0131 h\u00fckme ba\u011flanan “Linyit” ve “Ta\u015fk\u00f6m\u00fcr\u00fc” \u00e7\u0131kar\u0131lan i\u015fyerlerinde yer alt\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar i\u00e7in birinci f\u0131kran\u0131n uygulanmas\u0131nda (a) bendinde belirtilen 85 TL g\u00fcnl\u00fck kazan\u00e7 iki kat olarak 2015 y\u0131l\u0131n\u0131n ayn\u0131 ay\u0131na ili\u015fkin Kuruma verilen ayl\u0131k prim ve hizmet belgelerinde bildirilen prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n y\u00fczde 50 sini ge\u00e7memek \u00fczere, 2016 y\u0131l\u0131nda cari aya ili\u015fkin verilen ayl\u0131k prim ve hizmet belgelerinde bildirilen sigortal\u0131lara ili\u015fkin toplam prim \u00f6deme g\u00fcn say\u0131s\u0131 dikkate al\u0131n\u0131r.<\/p>\n

(7) Bu madde h\u00fck\u00fcmleri, 5018 say\u0131l\u0131 Kanuna ekli (1) say\u0131l\u0131 cetvelde say\u0131lan kamu idarelerine ait kadro ve pozisyonlarda 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar i\u00e7in uygulanmaz.<\/p>\n

(8) 4734 say\u0131l\u0131 Kanunun 2 nci maddesinin birinci f\u0131kras\u0131n\u0131n (a), (b), (c) ve (d) bentlerinde say\u0131lan idareler taraf\u0131ndan ilgili mevzuat\u0131 uyar\u0131nca yap\u0131lan ve s\u00f6zle\u015fmesinde fiyat fark\u0131 \u00f6denece\u011fi \u00f6ng\u00f6r\u00fclen hizmet al\u0131mlar\u0131nda; ihale dok\u00fcman\u0131nda personel say\u0131s\u0131n\u0131n belirlendi\u011fi ve haftal\u0131k \u00e7al\u0131\u015fma saatinin tamam\u0131n\u0131n idarede kullan\u0131lmas\u0131n\u0131n \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc i\u015f\u00e7ilikler i\u00e7in birinci f\u0131kra uyar\u0131nca Hazine taraf\u0131ndan kar\u015f\u0131lanacak tutarlar bu idarelerce i\u015fverenlerin hak edi\u015finden kesilir.<\/p>\n

(9) 2016 y\u0131l\u0131 Ocak ila Aral\u0131k aylar\u0131na\/d\u00f6nemlerine ili\u015fkin yasal s\u00fcresi d\u0131\u015f\u0131nda Kuruma verilen ayl\u0131k prim ve hizmet belgelerinde kay\u0131tl\u0131 sigortal\u0131lar i\u00e7in bu madde h\u00fck\u00fcmleri uygulanmaz.<\/p>\n

(10) Bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131, Maliye Bakanl\u0131\u011f\u0131 ve Hazine M\u00fcste\u015farl\u0131\u011f\u0131n\u0131n g\u00f6r\u00fc\u015fleri al\u0131nmak suretiyle Kurum taraf\u0131ndan belirlenir.”<\/p>\n

H\u00fck\u00fcmleri getirilmi\u015ftir.<\/p>\n

S\u00f6z konusu h\u00fck\u00fcmlere istinaden kurumca y\u00fcr\u00fct\u00fclecek olan i\u015flemler a\u015fa\u011f\u0131da a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n

1-KAPSAMA G\u0130REN \u0130\u015eVERENLER<\/strong><\/p>\n

5510 say\u0131l\u0131 Kanunun Ge\u00e7ici 68 inci maddesine g\u00f6re s\u00f6z konusu destekten, an\u0131lan Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda haklar\u0131nda uzun vadeli sigorta kollar\u0131 h\u00fck\u00fcmleri uygulanan sigortal\u0131lar\u0131 \u00e7al\u0131\u015ft\u0131ran \u00f6zel sekt\u00f6r i\u015fyeri i\u015fverenleri ile 5018 say\u0131l\u0131 Kanuna ekli (I) say\u0131l\u0131 cetvelde say\u0131lan kamu idarelerine ait kadro ve pozisyonlarda 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda haklar\u0131nda uzun vadeli sigorta kollar\u0131 h\u00fck\u00fcmleri uygulanan sigortal\u0131lar\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenler hari\u00e7 olmak \u00fczere di\u011fer kamu i\u015fyeri i\u015fverenleri de destekten yararlanacakt\u0131r.<\/p>\n

Bu bak\u0131mdan, mahiyet kodu (I) ve (3) olarak tescil edilen i\u015fyerlerinden 5018 say\u0131l\u0131 Kanuna ekli (I) say\u0131l\u0131 cetvelde say\u0131lan kamu idareleri ile 5018 say\u0131l\u0131 Kanuna ekli (I) say\u0131l\u0131 cetvelde say\u0131lan kamu idareleri niteli\u011finde oldu\u011fu halde mahiyet kodu (2) olarak tescil edilen i\u015fyeri i\u015fverenleri s\u00f6z konusu indirimden yararlanamayacaklard\u0131r.<\/p>\n

2- 01\/01\/2016 TAR\u0130H\u0130NDEN \u00d6NCE TESC\u0130L ED\u0130LM\u0130\u015e OLAN \u0130\u015eYERLER\u0130NE \u0130L\u0130\u015eK\u0130N \u0130\u015e VE \u0130\u015eLEMLER<\/strong><\/p>\n

2.1- 01\/01\/2016 tarihinden \u00f6nce tescil edilmi\u015f olan i\u015fyerlerinde kapsama giren sigortal\u0131lar<\/strong><\/p>\n

2.1.1.\u00a0<\/strong>Uzun vadeli sigorta kollar\u0131na (malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortas\u0131) tabi olan sigortal\u0131lar i\u00e7in verilen ve bu genelgenin ekinde yer alan 1, 4, 5, 6, 13, 14, 20, 24, 28, 29, 30, 31, 32, 33, 34, 35, 36 ve 37 nolu belge t\u00fcrlerinden dolay\u0131 an\u0131lan madde h\u00fck\u00fcmlerinden yararlan\u0131lacakt\u0131r. Dolay\u0131s\u0131yla uzun vadeli sigorta kollar\u0131na tabi tutulmayan sigortal\u0131lar bak\u0131m\u0131ndan s\u00f6z konusu uygulamadan yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/p>\n

Buna kar\u015f\u0131n belge verilmemesine ra\u011fmen uzun vadeli sigorta kollar\u0131na tabi olan kanunun ek 9 uncu maddesinin birinci f\u0131kras\u0131 kapsam\u0131ndaki sigortal\u0131lar\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenler de an\u0131lan desteklen yararlanacakt\u0131r.( Bu genelgenin 7. Maddesinde a\u00e7\u0131klanm\u0131\u015ft\u0131r.)<\/p>\n

\u00d6te yandan, uygulama i\u015fsizlik sigortas\u0131 primleri hari\u00e7 yap\u0131laca\u011f\u0131ndan, i\u015fsizlik sigortas\u0131na ait sigortal\u0131 ve i\u015fveren primleri bu destek kapsam\u0131nda kar\u015f\u0131lanmayacakt\u0131r.<\/p>\n

\u00d6rnek 1:\u00a0<\/strong>2016 y\u0131l\u0131 Ocak ay\u0131nda;<\/p>\n

(1) nolu belge t\u00fcr\u00fcnden 5 sigortal\u0131<\/p>\n

(2) nolu belge t\u00fcr\u00fcnden 3 sigortal\u0131<\/p>\n

(13) nolu belge t\u00fcr\u00fcnden 2 sigortal\u0131<\/p>\n

(23) nolu belge t\u00fcr\u00fcnden 2 sigortal\u0131<\/p>\n

bildirildi\u011fi varsay\u0131ld\u0131\u011f\u0131nda, 2016 y\u0131l\u0131 Ocak ay\u0131nda (1) ve (13) nolu belge t\u00fcrlerinden bildirilen sigortal\u0131lardan dolay\u0131 destekten yararlan\u0131lacakt\u0131r.<\/p>\n

2.2- Destekten Yararlan\u0131lacak Prim \u00d6deme G\u00fcn Say\u0131s\u0131n\u0131n Hesaplanmas\u0131<\/strong><\/p>\n

2015 y\u0131l\u0131n\u0131n esas al\u0131nacak ilgili ay\u0131nda, yasal s\u00fcresinde veya yasal s\u00fcresi d\u0131\u015f\u0131nda verilen veya re’ sen d\u00fczenlenen as\u0131l, ek belgelerin toplam\u0131ndan iptal nitelikteki belgelerdeki g\u00fcn say\u0131s\u0131 d\u00fc\u015f\u00fclerek toplam prim \u00f6deme g\u00fcn say\u0131s\u0131 hesaplanacakt\u0131r. Bu nedenle elde i\u015flem yapmay\u0131 gerektirecek rapor, mahkeme kararlar\u0131 vs. varsa i\u015flemlerinin bir an \u00f6nce yap\u0131lmas\u0131 gerekmektedir.<\/p>\n

Her durumda \u00f6zel veya kamu sekt\u00f6r\u00fc ayr\u0131m\u0131 yap\u0131lmaks\u0131z\u0131n 29\/2\/2016 tarihinden sonra i\u015fleme al\u0131nacak olan 2015 y\u0131l\u0131n\u0131n ilgili ayma ili\u015fkin as\u0131l, ek veya iptal nitelikteki ayl\u0131k prim ve hizmet belgelerindeki (S.S.\u0130.Y.’nin 102 nci maddesinde belirtilen ve yasal s\u00fcresinde verildi\u011fi kabul edilen belgelerden kaynaklanan as\u0131l veya ek belgeler dahil) g\u00fcn say\u0131s\u0131 ile prime esas kazan\u00e7 tutar\u0131 dikkate al\u0131nmayacakt\u0131r.<\/p>\n

\u00d6rnek 2:\u00a0<\/strong>2015 y\u0131l\u0131 Ocak ay\u0131 i\u00e7in t\u00fcm sigorta kollar\u0131na tabi olan sigortal\u0131lardan dolay\u0131 1 numaral\u0131 belge ile bildirilen ve g\u00fcnl\u00fck prime esas kazan\u00e7 tutar\u0131 85 TL nin alt\u0131nda olan 6 sigortal\u0131n\u0131n toplam prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n 150 g\u00fcn oldu\u011fu, ancak 03.03.2016 tarihinde 2015 y\u0131l\u0131 Ocak ay\u0131nda bildirimi yap\u0131lan 2 sigortal\u0131n\u0131n 15 er g\u00fcn olarak bildirilmi\u015f olan g\u00fcn say\u0131lar\u0131n\u0131n 30 g\u00fcne tamamlanmas\u0131 gerekti\u011finin tespit edilmi\u015f olmas\u0131 nedeniyle, bu iki sigortal\u0131 i\u00e7in yap\u0131lacak olan 15 er g\u00fcnl\u00fck g\u00fcn ve kazan\u00e7 ilavesi toplam prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131 180 g\u00fcne \u00e7\u0131karmakta ise de bu ek bildirim her hal\u00fckarda 29.02.2016 tarihinden sonra i\u015fleme al\u0131naca\u011f\u0131ndan bu i\u015fverenin sigorta primi deste\u011fine esas azami g\u00fcn say\u0131s\u0131 yine 150 g\u00fcn olacakt\u0131r.<\/p>\n

\u00d6rnek 3:\u00a0<\/strong>2016\/Ocak ay\u0131nda destekten yararlanacak i\u015fyerinin, 2015\/Ocak ay\u0131 i\u00e7in uzun vadeli sigorta kollar\u0131n\u0131 i\u00e7eren 1 nolu belge t\u00fcr\u00fcnden;<\/p>\n

-15 sigortal\u0131n\u0131n yasal s\u00fcresinde as\u0131l ile 450 g\u00fcn,<\/p>\n

-5 sigortal\u0131n\u0131n yasal s\u00fcresinde iptal ile 150 g\u00fcn,<\/p>\n

-3 sigortal\u0131n\u0131n yasal s\u00fcresinde ek ile 60 g\u00fcn,<\/p>\n

-6 sigortal\u0131n\u0131n yasal s\u00fcresinde g\u00fcnl\u00fck prime esas kazanc\u0131 90 TL \u00fczerinden ek ile 180 g\u00fcn, prim \u00f6deme g\u00fcn say\u0131s\u0131 ile bildirildi\u011fi varsay\u0131ld\u0131\u011f\u0131nda; 450-150+60= 360 g\u00fcn prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n hesab\u0131nda dikkate al\u0131nacakt\u0131r. 6 sigortal\u0131 i\u00e7in bildirilen 180 g\u00fcn\u00fcn, prime esas kazanc\u0131 85 TL’nin \u00fczerinde oldu\u011fu i\u00e7in destekten yararlan\u0131lacak prim \u00f6deme g\u00fcn say\u0131s\u0131 hesab\u0131nda dikkate al\u0131nmayacakt\u0131r.<\/p>\n

Kurumun denetim ve kontrol ile g\u00f6revlendirilmi\u015f memurlar\u0131nca yap\u0131lan tespitler veya di\u011fer kamu idarelerinin denetim elemanlar\u0131nca kendi mevzuatlar\u0131 gere\u011fince yapacaklar\u0131 soru\u015fturma, denetim ve incelemeler neticesinde ya da bankalar, d\u00f6ner sermayeli kurulu\u015flar, kamu idareleri ile kanunla kurulan kurum ve kurulu\u015flardan al\u0131nan bilgi ve belgelere veya mahkeme ilam\u0131na istinaden, \u00e7al\u0131\u015ft\u0131rd\u0131klar\u0131 sigortal\u0131lar\u0131 Kuruma bildirmedi\u011fi, prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131 ya da prime esas kazan\u00e7 tutar\u0131n\u0131 eksik bildirildi\u011finin veya Kuruma bildirilen sigortal\u0131lar\u0131n fiilen \u00e7al\u0131\u015fmad\u0131\u011f\u0131n\u0131n;<\/p>\n

-Yap\u0131lan kontrol ve denetimler sonucunda tespit edilmesi halinde, tutanak tarihinin,<\/p>\n

-Bankalar, d\u00f6ner sermayeli kurulu\u015flar, kamu idareleri ile kanunla kurulan kurum ve kurulu\u015flardan al\u0131nan bilgi ve belgelerden anla\u015f\u0131lmas\u0131 halinde s\u00f6z konusu yaz\u0131lar\u0131n Kuruma intikal tarihinin,<\/p>\n

– Mahkeme ilam\u0131 ile karar verilmesi halinde, mahkemenin kesinle\u015fmi\u015f karar tarihinin, yukar\u0131da belirtilen 29.02.2016 tarihinden \u00f6nce olmas\u0131na ra\u011fmen ayl\u0131k prim ve hizmet belgesinin Kurum taraf\u0131ndan i\u015fleme al\u0131nma tarihinin 29.02.2016 tarihinden sonra olmas\u0131 halinde prim belgelerindeki g\u00fcn ve kazan\u00e7lar dikkate al\u0131nmayacakt\u0131r.<\/p>\n

\u00d6rnek 4:\u00a0<\/strong>2015 y\u0131l\u0131 \u015eubat ay\u0131 i\u00e7in b\u00fct\u00fcn sigorta kollar\u0131na tabi olan sigortal\u0131lardan dolay\u0131 1 numaral\u0131 belge ile bildirilen ve g\u00fcnl\u00fck prime esas kazan\u00e7 tutar\u0131 85 TL nin alt\u0131nda olan 5 sigortal\u0131n\u0131n toplam prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n 120 g\u00fcn oldu\u011fu, ancak 21.01.2016 tarihinde Kurum kay\u0131tlar\u0131na giren ve 29.02.2016 tarihinden \u00f6nce i\u015fleme al\u0131nan belgede 2015 y\u0131l\u0131 \u015eubat ay\u0131nda bildirimi yap\u0131lan 2 sigortal\u0131n\u0131n 15 er g\u00fcn olarak bildirilmi\u015f olan g\u00fcn say\u0131lar\u0131n\u0131n 30 g\u00fcne tamamlanmas\u0131 gerekti\u011finin anla\u015f\u0131lm\u0131\u015f olmas\u0131 nedeniyle yap\u0131lacak olan 15 er g\u00fcnl\u00fck g\u00fcn ve kazan\u00e7 ilavesine ili\u015fkin bilgi\/belge 29.02.2016 tarihinden \u00f6nce i\u015fleme al\u0131nd\u0131\u011f\u0131ndan, ek prim hizmet belgesindeki g\u00fcn say\u0131s\u0131, her bir sigortal\u0131n\u0131n g\u00fcnl\u00fck prime esas kazan\u00e7 tutar\u0131 85 TL nin alt\u0131nda olmas\u0131 ko\u015fuluyla, asgari \u00fccret deste\u011fine esas g\u00fcn say\u0131s\u0131 120+30=150 g\u00fcn olarak hesaplanacakt\u0131r. Ek prim hizmet belgesi ile sigortal\u0131n\u0131n sigorta primine esas kazan\u00e7 tutar\u0131 g\u00fcnl\u00fck 85 TL’ nin \u00fcst\u00fcne \u00e7\u0131kmas\u0131 halinde asgari \u00fccret deste\u011fine esas hesaplamada bu sigortal\u0131lar\u0131n g\u00fcn say\u0131s\u0131 dikkate al\u0131nmayacakt\u0131r.<\/p>\n

2.2.1.\u00a0<\/strong>2015 y\u0131l\u0131n\u0131n ayn\u0131 ay\u0131nda uzun vadeli sigorta kollar\u0131n\u0131 i\u00e7eren ve genelge ekinde belirtilen belge t\u00fcrlerinden bildirilen ve g\u00fcnl\u00fck sigorta primine esas kazan\u00e7 tutar\u0131 85 TL nin alt\u0131nda olan sigortal\u0131lar\u0131n toplam prim \u00f6deme g\u00fcn say\u0131lar\u0131 esas al\u0131nacakt\u0131r. 2015 y\u0131l\u0131ndan \u00f6nce Kanun kapsam\u0131na al\u0131nm\u0131\u015f ancak 2015 y\u0131l\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131rmam\u0131\u015f veya 2015 y\u0131l\u0131n\u0131n en son bildirim yap\u0131lan ay\u0131ndan 2015 y\u0131l\u0131 sonuna kadar hi\u00e7 bildirim yap\u0131lmayan i\u015fyerleri hakk\u0131nda Kanunun birinci f\u0131kras\u0131n\u0131n (b) bendi h\u00fck\u00fcmleri uygulanaca\u011f\u0131ndan, bu gibi i\u015fyerleri bak\u0131m\u0131ndan uygulama bu genelgenin\u00a0“3- 2016 Y\u0131l\u0131nda Tescil Edilmi\u015f\/ Edilecek Olan \u0130\u015fyerlerine \u0130li\u015fkin \u0130\u015f Ve \u0130\u015flemler”\u00a0<\/strong>b\u00f6l\u00fcm\u00fcndeki usullere g\u00f6re y\u00fcr\u00fct\u00fclecektir.<\/p>\n

\u00d6te yandan, 2015 y\u0131l\u0131n\u0131n ayn\u0131 ve m\u00fcteakip aylar\u0131nda bildirimde bulunulmam\u0131\u015f veya bildirimde bulunulmu\u015f olmas\u0131na ra\u011fmen;<\/p>\n

-(0) g\u00fcn (0) kazan\u00e7 bildirilmi\u015f olmas\u0131 halinde,<\/p>\n

-yap\u0131lan bildirimlerin uzun vadeli sigorta kollar\u0131na ili\u015fkin belge t\u00fcrleri d\u0131\u015f\u0131nda yap\u0131lm\u0131\u015f olmas\u0131 halinde,<\/p>\n

bu ay\u0131 takip eden ilk bildirim yap\u0131lm\u0131\u015f ay\u0131n APHB deki bildirimleri esas al\u0131nacakt\u0131r. Takip eden ay\/aylarda da bildirim yap\u0131lmam\u0131\u015f olmas\u0131 halinde bildirim yap\u0131lmayan d\u00f6nemler hakk\u0131nda ilk defa 2016 y\u0131l\u0131nda tescil edilmi\u015f i\u015fyeri gibi i\u015flem yap\u0131lacakt\u0131r.<\/p>\n

\u00d6rnek\u00a0<\/strong>5: 2016 y\u0131l\u0131 Ocak ay\u0131 i\u00e7in yararlan\u0131lacak olan g\u00fcn say\u0131s\u0131n\u0131n tespitinde 2015 y\u0131l\u0131n\u0131n ayn\u0131 ay\u0131nda (2015 Ocak ay\u0131) uzun vadeli sigorta kollar\u0131na tabi sigortal\u0131lar i\u00e7in Kuruma verilmi\u015f olan APHB’nin esas al\u0131nmas\u0131 gerekti\u011finden o i\u015fyerinden 2015\/ Ocak ve \u015eubat aylar\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lmam\u0131\u015f ve 2015\/Mart ay\u0131nda bir sigortal\u0131 ve 30 g\u00fcn olarak bildirim yap\u0131lm\u0131\u015f oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda, de\u011ferlendirmeye esas olmak \u00fczere 2015\/Mart ay\u0131ndaki APHB deki g\u00fcn say\u0131s\u0131 olan 30 g\u00fcn 2016\/Ocak ve \u015eubat aylar\u0131 hesaplamas\u0131nda dikkate al\u0131nacakt\u0131r.<\/p>\n

\u00d6rnek 6\u00a0<\/strong>– \u0130\u015fyerinde 2015\/Ocak, \u015eubat ve Mart aylar\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131ld\u0131\u011f\u0131 ve 31 Mart 2015 tarihinden sonra sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lmad\u0131\u011f\u0131 varsay\u0131ld\u0131\u011f\u0131nda uygulanacak olan asgari \u00fccret deste\u011fi i\u00e7in 2016 y\u0131l\u0131n\u0131n Ocak, \u015eubat ve Mart aylar\u0131nda 2015 y\u0131l\u0131n\u0131n aym aylar\u0131 baz al\u0131nacak, 2016 y\u0131l\u0131n\u0131n Nisan ve m\u00fcteakip aylar\u0131nda ise 2015 y\u0131l\u0131nda baz al\u0131nacak ay\/aylar olmad\u0131\u011f\u0131ndan, s\u00f6z konusu aylarda i\u015fveren 2016 y\u0131l\u0131nda yeni tescil edilmi\u015f i\u015fyerlerinde oldu\u011fu gibi APHB bildirilen g\u00fcn say\u0131lar\u0131n\u0131n g\u00fcnl\u00fck 3,33 TL ile \u00e7arp\u0131lmas\u0131 suretiyle bulunacak olan destek tutar\u0131ndan 2016 y\u0131l\u0131nda tescil edilmi\u015f i\u015fyerleri y\u00f6n\u00fcnden belirtilen usul ve esaslar \u00e7er\u00e7evesinde yararlanacakt\u0131r. Ayr\u0131ca bu d\u00f6nemler i\u00e7in\u00a0“3- 2016 Y\u0131l\u0131nda Tescil Edilmi\u015f\/ Edilecek Olan \u0130\u015fyerlerine \u0130li\u015fkin \u0130\u015f Ve \u0130\u015flemler”\u00a0<\/strong>ba\u015fl\u0131\u011f\u0131nda belirtilen usul ve esaslar \u00e7er\u00e7evesinde destekten yararlan\u0131lacakt\u0131r.<\/p>\n

\u00d6rnek 7-\u00a02015 y\u0131l\u0131nda yap\u0131lan bildirimler<\/span><\/strong>\u00a0\u00a02016 y\u0131l\u0131nda yap\u0131lan bildirimler<\/span><\/strong><\/p>\n

Ocak \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Ocak<\/p>\n

\u015eubat \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u015eubat<\/p>\n

Eyl\u00fcl \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Mart<\/p>\n

Kas\u0131m \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Nisan<\/p>\n

May\u0131s Haziran Temmuz A\u011fustos Eyl\u00fcl Ekim Kas\u0131m Aral\u0131k Bu durumda 2016 y\u0131l\u0131 Ocak ve \u015eubat aylar\u0131 i\u00e7in 2015 y\u0131l\u0131 Ocak ve \u015eubat aylar\u0131, 2016 y\u0131l\u0131 Mart, Nisan, May\u0131s, Haziran, Temmuz, A\u011fustos ve Eyl\u00fcl aylar\u0131 i\u00e7in 2015 y\u0131l\u0131 Eyl\u00fcl ay\u0131, 2016 Ekim ve Kas\u0131m aylar\u0131 i\u00e7in 2015 y\u0131l\u0131 Kas\u0131m ay\u0131nda bildirilen g\u00fcnl\u00fck sigorta primine esas kazan\u00e7 tutar\u0131 85 TL nin alt\u0131nda olan sigortal\u0131lar\u0131n toplam prim \u00f6deme g\u00fcn say\u0131lar\u0131 esas al\u0131nacakt\u0131r. 2016\/Aral\u0131k ay\u0131 i\u00e7in 2015 y\u0131l\u0131nda Kuruma bildirim yap\u0131lmad\u0131\u011f\u0131ndan 2016\/Aral\u0131k ay\u0131nda Kuruma verilen APHB bildirilen g\u00fcn say\u0131s\u0131n\u0131n g\u00fcnl\u00fck 3,33 TL ile \u00e7arp\u0131lmas\u0131 suretiyle bulunacak olan destek tutar\u0131ndan yararland\u0131r\u0131lacakt\u0131r. Ayr\u0131ca bu ay i\u00e7in\u00a0“3- 2016 Y\u0131l\u0131nda Tescil Edilmi\u015f\/ Edilecek Olan \u0130\u015fyerlerine \u0130li\u015fkin \u0130\u015f Ve \u0130\u015flemler”\u00a0<\/strong>ba\u015fl\u0131\u011f\u0131nda belirtilen usul ve esaslar dikkate al\u0131narak destekten yararlan\u0131lacakt\u0131r.<\/p>\n

\u00d6rnek 8-\u00a0<\/strong>\u00d6rnek 7’de 2015 y\u0131l\u0131 Ocak ve \u015eubat aylar\u0131nda, i\u015fyerinde sadece bir sigortal\u0131n\u0131n \u00e7al\u0131\u015ft\u0131\u011f\u0131 ve \u00e7al\u0131\u015fan bu sigortal\u0131n\u0131n da raporlu olmas\u0131 nedeniyle 0 g\u00fcn 0 kazan\u00e7 bildirilmi\u015f oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda, 2016 y\u0131l\u0131 Ocak ve \u015eubat aylan i\u00e7in verilecek destek hesab\u0131nda 2015 y\u0131l\u0131n\u0131n ilk bildirim yap\u0131lan ay\u0131 olan 2015\/Eyl\u00fcl ay\u0131 APHB deki g\u00fcn say\u0131s\u0131 esas al\u0131nacakt\u0131r.<\/p>\n

\u00d6rnek 9-\u00a0<\/strong>\u00d6rnek 7!<\/sup>dc yaln\u0131zca 2015\/Ocak ay\u0131nda bildirim yap\u0131lm\u0131\u015f olmas\u0131 halinde, 2016\/Ocak ay\u0131 i\u00e7in 2015 y\u0131l\u0131 Ocak ay\u0131 baz al\u0131nacak olup, di\u011fer aylar bak\u0131m\u0131ndan 2016 y\u0131l\u0131n\u0131n APHB de bildirilen g\u00fcn say\u0131lan \u00fczerinden destekten yararlan\u0131lacakt\u0131r. Aynca bu d\u00f6nemler i\u00e7in “3-\u00a02016 Y\u0131l\u0131nda Tescil Edilmi\u015f\/ Edilecek Olan \u0130\u015fyerlerine \u0130li\u015fkin \u0130\u015f Ve \u0130\u015flemler”\u00a0<\/strong>ba\u015fl\u0131\u011f\u0131nda belirtilen usul ve esaslar \u00e7er\u00e7evesinde destekten yararlan\u0131lacakt\u0131r.<\/p>\n

2.2.2. 2015 y\u0131l\u0131n\u0131n ayn\u0131 ay\u0131nda uzun vadeli sigorta kollann\u0131 i\u00e7eren belge t\u00fcrlerinden ve g\u00fcnl\u00fck prime esas kazanc\u0131 85 TL ve alt\u0131nda bildirilen sigortal\u0131lar\u0131n toplam prim \u00f6deme g\u00fcn say\u0131lar\u0131n\u0131 ge\u00e7memek \u00fczere cari ayda uzun vadeli sigorta kollann\u0131 i\u00e7eren belge t\u00fcrlerinden bildirilen sigortal\u0131lar\u0131n toplam prim \u00f6deme g\u00fcn say\u0131lar\u0131 esas al\u0131nacakt\u0131r.<\/p>\n

\u00d6rnek 10:\u00a0<\/strong>2015 y\u0131l\u0131 Mart ay\u0131nda 1 numaral\u0131 belge t\u00fcr\u00fc ile 4 sigortal\u0131 ve 120 g\u00fcn, 2 numaral\u0131 belge t\u00fcr\u00fc ile 2 sigortal\u0131 ve 60 g\u00fcn, 24 nolu belge t\u00fcr\u00fc ile 1 sigortal\u0131 ve 30 g\u00fcn bildirim yap\u0131lan bir i\u015fyerinde;<\/p>\n

2015 \/Mart ay\u0131 APHB ile bildirilen sigortal\u0131lar<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Sigortal\u0131<\/strong><\/td>\n2015 y\u0131l\u0131 belge t\u00fcr\u00fc<\/strong><\/td>\n2015 y\u0131l\u0131 g\u00fcn say\u0131lar\u0131<\/strong><\/td>\nToplam SPEK tutar\u0131 TL<\/strong><\/td>\nG\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/td>\nBaz al\u0131nacak g\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/td>\nUygulamada baz al\u0131nacak olan sigortal\u0131lar\u0131n g\u00fcn say\u0131s\u0131<\/strong><\/td>\n<\/tr>\n
(a)<\/strong><\/td>\n1<\/strong><\/td>\n30<\/td>\n1500<\/td>\n50<\/td>\n85<\/strong><\/td>\n30<\/td>\n<\/tr>\n
(b)<\/strong><\/td>\n1<\/strong><\/td>\n30<\/td>\n1700<\/td>\n56,66<\/td>\n85<\/strong><\/td>\n30<\/td>\n<\/tr>\n
(e)<\/strong><\/td>\n1<\/strong><\/td>\n30<\/td>\n2000<\/td>\n66,66<\/td>\n85<\/strong><\/td>\n30<\/td>\n<\/tr>\n
(d)<\/strong><\/td>\n1<\/strong><\/td>\n30<\/strong><\/td>\n5000<\/td>\n166,66<\/td>\n85<\/strong><\/td>\n–<\/td>\n<\/tr>\n
(c)<\/strong><\/td>\n2<\/strong><\/td>\n30<\/td>\n2500<\/td>\n83,33<\/td>\n85<\/strong><\/td>\n–<\/td>\n<\/tr>\n
(f)<\/strong><\/td>\n2<\/strong><\/td>\n30<\/td>\n2550<\/td>\n85<\/td>\n85<\/strong><\/td>\n–<\/td>\n<\/tr>\n
(g)<\/td>\n24<\/td>\n30<\/td>\n2000<\/td>\n66,66<\/td>\n85<\/td>\n30<\/td>\n<\/tr>\n
Toplam<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n120 g\u00fcn<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2016\/Mart ay\u0131 APHB ile bildirilen sigortal\u0131lar;<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Sigortal\u0131<\/strong><\/td>\n2016 y\u0131l\u0131 belge t\u00fcr\u00fc<\/strong><\/td>\n2016 y\u0131l\u0131 G\u00fcn sav\u0131lan<\/strong><\/td>\nToplam SPEK \u00a0\u00a0\u00a0tutar\u0131 TL<\/strong><\/td>\nUygulamada baz al\u0131nacak olan sigortal\u0131lar\u0131n g\u00fcn say\u0131s\u0131<\/strong><\/td>\n<\/tr>\n
(a)<\/td>\n1<\/strong><\/td>\n30<\/strong><\/td>\n1647<\/td>\n30<\/strong><\/td>\n<\/tr>\n
(b)<\/td>\n1<\/strong><\/td>\n30<\/strong><\/td>\n2000<\/td>\n30<\/strong><\/td>\n<\/tr>\n
(c)<\/td>\n1<\/strong><\/td>\n30<\/strong><\/td>\n2500<\/td>\n30<\/strong><\/td>\n<\/tr>\n
(d)<\/td>\n1<\/strong><\/td>\n30<\/strong><\/td>\n6000<\/td>\n30<\/strong><\/td>\n<\/tr>\n
(e)<\/td>\n2<\/strong><\/td>\n30<\/strong><\/td>\n3000<\/td>\n–<\/td>\n<\/tr>\n
(0<\/strong><\/td>\n2<\/strong><\/td>\n30<\/strong><\/td>\n3000<\/td>\n–<\/td>\n<\/tr>\n
(g)<\/td>\n24<\/strong><\/td>\n30<\/strong><\/td>\n2500<\/td>\n30<\/td>\n<\/tr>\n
Toplam<\/td>\n<\/td>\n<\/td>\n<\/td>\n150 g\u00fcn<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

2016\/Mart ay\u0131nda destekten yararlanabilecek sigortal\u0131lar\u0131n toplam prim \u00f6deme g\u00fcn say\u0131s\u0131 150 olmas\u0131na kar\u015f\u0131n; 2015\/Mart ay\u0131nda uzun vadeli sigorta kollar\u0131na tabi sigortal\u0131lardan 1 numaral\u0131 belge t\u00fcr\u00fc ile bildirilen a, b, c, sigortal\u0131lar\u0131 ile 24 nolu belge t\u00fcr\u00fc ile bildirilen g sigortal\u0131s\u0131na ili\u015fkin yap\u0131lan bildirimler 120 g\u00fcn oldu\u011fundan (sigortal\u0131 (d)’nin 2015\/Mart ay\u0131ndaki g\u00fcnl\u00fck prime esas kazan\u00e7 tutar\u0131 85 TL’nin \u00fcst\u00fcnde oldu\u011fundan, (e) ve (1) sigortal\u0131lar\u0131 ise 2 numaral\u0131 belge t\u00fcr\u00fcne tabi oldu\u011fundan hesaplamaya d\u00e2hil edilmemi\u015ftir.) i\u015fverenin yararlanabilece\u011fi toplam g\u00fcn say\u0131s\u0131 120 g\u00fcn olacakt\u0131r.<\/p>\n

\u00d6rnek 11:\u00a0<\/strong>2015 ve 2016 y\u0131l\u0131 Ocak aylar\u0131nda bildirimi yap\u0131lan sigortal\u0131lar\u0131n prim \u00f6deme g\u00fcn say\u0131lar\u0131 ve prime esas kazan\u00e7 tutarlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda;<\/p>\n

\"2016-asgari-ucret-destegi1-1455225868\"2015 y\u0131l\u0131nda uzun vadeli sigorta kollar\u0131na tabi olup, prime esas g\u00fcnl\u00fck kazan\u00e7 alt s\u0131n\u0131r\u0131 85 TL alt\u0131nda olan sigortal\u0131lar i\u00e7in bildirilen toplam prim \u00f6deme g\u00fcn say\u0131s\u0131 460 g\u00fcn, 2016 y\u0131l\u0131nda uzun vadeli sigorta kollar\u0131na tabi olan sigortal\u0131lar\u0131n toplam prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n 510 g\u00fcn olmas\u0131 dolay\u0131s\u0131yla Cari ay=510>\u0130lgili ay=460 oldu\u011fundan destekten yararlan\u0131lacak toplam prim \u00f6deme g\u00fcn say\u0131s\u0131 460 g\u00fcn olacakt\u0131r.<\/p>\n

\u00d6rnek 12:\u00a0<\/strong>11 no’lu \u00f6rnekteki 2016 y\u0131l\u0131nda uzun vadeli sigorta kollar\u0131na tabi olan sigortal\u0131lar\u0131n toplam prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n 400 g\u00fcn olmas\u0131 halinde, destekten yararlan\u0131lacak prim \u00f6deme g\u00fcn say\u0131s\u0131 2015\/Ocak ay\u0131nda bildirilen prim \u00f6deme g\u00fcn say\u0131s\u0131ndan az olmas\u0131 nedeniyle. Cari ay=400<\u0130lgili ay=460, destekten yararlan\u0131lacak toplam prim \u00f6deme g\u00fcn say\u0131s\u0131 400 g\u00fcn olacakt\u0131r.<\/p>\n

2.2.3.\u00a0<\/strong>Asgari \u00fccret deste\u011fiyle sa\u011flanacak indirim tutar\u0131, ilgili ayda verilecek ayl\u0131k prim ve hizmet belgesindeki prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n 3,33 TL rakam\u0131 ile \u00e7arp\u0131m\u0131 suretiyle hesaplanacak ve takip eden ay\/aylardan do\u011fan sigorta prim bor\u00e7lar\u0131na mahsup edilecektir.<\/p>\n

\u00d6rnek 13:\u00a0<\/strong>11 nolu \u00f6rnekteki i\u015fverenin yararlanabilece\u011fi toplam prim \u00f6deme g\u00fcn say\u0131s\u0131 460 oldu\u011fundan, i\u015fverene verilecek asgari \u00fccret destek tutar\u0131 460 x 3,33= 1.531,80 TL olacakt\u0131r. Ayr\u0131ca ilgili ay i\u00e7in verilecek ayl\u0131k prim ve hizmet belgesindeki prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n 3,33 TL rakam\u0131 ile \u00e7arp\u0131m\u0131 suretiyle hesaplanan destek tutar\u0131, takip eden ay\/aylardan do\u011fan sigorta prim bor\u00e7lar\u0131na mahsup edilecektir.<\/p>\n

\u00d6rnek 14:\u00a0<\/strong>\u00d6rnek 13’te i\u015fverenin 2016\/Ocak ayl\u0131k prim ve hizmet belgesi i\u00e7in yararlanabilece\u011fi toplam destek tutar\u0131 olan 1.531,80 TL, 2016\/\u015eubat ay\u0131na ili\u015fkin d\u00fczenlenen ayl\u0131k prim ve hizmet belgesinden kaynaklanan sigorta prim borcuna mahsup edilecektir.<\/p>\n

2.2.4.\u00a0<\/strong>2016 y\u0131l\u0131n\u0131n destekten yararlan\u0131lacak ilgili ay\u0131nda yasal s\u00fcresi i\u00e7inde daha \u00f6nce Kuruma verilmi\u015f olan ayl\u0131k prim ve hizmet belgesi i\u00e7in iptal nitelikte belge verilmesi halinde destekten yararlan\u0131lacak tutar yeniden hesaplanacakt\u0131r.<\/p>\n

\u00d6rnek 15:\u00a0<\/strong>\u00d6rnek 11’de belge t\u00fcr\u00fc 13 se\u00e7ilerek verilen ayl\u0131k prim ve hizmet belgesinde prim \u00f6deme g\u00fcn say\u0131s\u0131 20 g\u00fcn olmas\u0131 gerekirken, verilen ayl\u0131k prim ve hizmet belgesinde 30 g\u00fcn olarak bildirilen bir sigortal\u0131n\u0131n oldu\u011fu ve bunun i\u00e7in 10 g\u00fcnl\u00fck iptal nitelikte ayl\u0131k prim ve hizmet belgesi verildi\u011fi varsay\u0131ld\u0131\u011f\u0131nda; Destekten yararlan\u0131lacak g\u00fcn say\u0131s\u0131n\u0131n hesab\u0131nda 460-10=450 g\u00fcn esas al\u0131nacakt\u0131r.<\/p>\n

2.2.5.\u00a0<\/strong>3213 say\u0131l\u0131 Maden Kanununun Ek 9 uncu maddesi uyar\u0131nca \u00fccretleri asgari \u00fccretin iki kat\u0131ndan az olamayaca\u011f\u0131 h\u00fckme ba\u011flanan “linyit” ve “ta\u015fk\u00f6m\u00fcr\u00fc”‘ \u00e7\u0131kar\u0131lan i\u015fyerlerinde yer alt\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar bak\u0131m\u0131ndan destekten yararlan\u0131lacak prim \u00f6deme g\u00fcn say\u0131s\u0131 hesaplan\u0131rken 2015 y\u0131l\u0131n\u0131n ayn\u0131 ay\u0131nda 0510, 0520 i\u015fkolu kodlar\u0131ndan ve 4, 5, 35, 36 nolu belge t\u00fcrlerinden bildirilen sigortal\u0131lardan prime esas g\u00fcnl\u00fck kazanc\u0131 170 TL ve alt\u0131nda bildirilen sigortal\u0131lar\u0131n toplam prim \u00f6deme g\u00fcn say\u0131lar\u0131 ile bu say\u0131ya % 50 ilave edilmek suretiyle bulunan prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n toplam\u0131n\u0131 ge\u00e7memek \u00fczere cari ayda bildirilen prim \u00f6deme g\u00fcn say\u0131s\u0131 esas al\u0131nacakt\u0131r.<\/p>\n

Di\u011fer taraftan, prim \u00f6deme g\u00fcn say\u0131lar\u0131na yap\u0131lacak % 50 ilave hesaplamas\u0131nda prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n k\u00fcsuratl\u0131 \u00e7\u0131kmas\u0131 halinde, k\u00fcsuratl\u0131 k\u0131s\u0131m dikkate al\u0131nmayacakt\u0131r.<\/p>\n

\u00d6rnek 16:\u00a0<\/strong>2015 y\u0131l\u0131 May\u0131s ay\u0131nda ta\u015fk\u00f6m\u00fcr\u00fc \u00fcretimi yapan bir i\u015fyerinden \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131lar i\u00e7in 1 numaral\u0131 belge t\u00fcr\u00fc ile 2 sigortal\u0131 ve 60 g\u00fcn, 35 numaral\u0131 belge t\u00fcr\u00fc ile 24 sigortal\u0131 ve 719 g\u00fcn, 2 numaral\u0131 belge t\u00fcr\u00fc ile 1 sigortal\u0131 30 g\u00fcn bildirim yap\u0131lan bir i\u015fyerinde, 35 numaral\u0131 belge t\u00fcr\u00fc ile bildirilen sigortal\u0131lar\u0131n g\u00fcnl\u00fck prime esas kazan\u00e7 tutarlar\u0131n\u0131n 85 TL x 2 =170 TL yi ge\u00e7medi\u011fi di\u011fer belge t\u00fcrleri ile bildirilen sigortal\u0131lar\u0131n ise, g\u00fcnl\u00fck kazan\u00e7lar\u0131n\u0131n 85 TL nin alt\u0131nda oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda, 2016 May\u0131s ay\u0131 APHB’nde uzun vadeli sigorta kollar\u0131na tabi olan;<\/p>\n

35 nolu belge t\u00fcr\u00fc ile bildirilen ve g\u00fcnl\u00fck kazanc\u0131 170 TL ve alt\u0131nda olan 24 sigortal\u0131 i\u00e7in 719 g\u00fcn,<\/p>\n

35 nolu belge t\u00fcr\u00fc ile bildirilen ve g\u00fcnl\u00fck kazanc\u0131 170 TL ve alt\u0131nda olan 24 sigortal\u0131n\u0131n prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n %50’sini ge\u00e7memek \u00fczere = 719\/2=359,50=359 g\u00fcn,<\/p>\n

35 nolu belge t\u00fcr\u00fc ile bildirilen sigortal\u0131lar bak\u0131m\u0131ndan dikkate al\u0131nabilecek azami prim \u00f6deme g\u00fcn say\u0131s\u0131= 719+359=1.078 g\u00fcn olacakt\u0131r.<\/p>\n

1 numaral\u0131 belge t\u00fcr\u00fc ile bildirilen ve g\u00fcnl\u00fck kazanc\u0131 85 TL ve alt\u0131nda olan 2 sigortal\u0131 i\u00e7in ( x 30 g\u00fcn )= 60 g\u00fcn olmak \u00fczere,<\/p>\n

2015 y\u0131l\u0131 May\u0131s ay\u0131 i\u00e7in baz al\u0131nacak toplam 1.138 (1078+60=1.138 g\u00fcn) g\u00fcn,
\n2016\/May\u0131s ay\u0131nda bildirilen sigortal\u0131lar\u0131n toplam prim \u00f6deme g\u00fcn say\u0131s\u0131 ile kar\u015f\u0131la\u015ft\u0131r\u0131lmak
\nsuretiyle destekten yararlan\u0131lacak azami g\u00fcn say\u0131s\u0131 bulunacakt\u0131r.<\/p>\n

\u00d6te yandan, 2 numaral\u0131 belge t\u00fcr\u00fc ile bildirilen ve g\u00fcnl\u00fck kazanc\u0131 85 TL ve alt\u0131nda olan sosyal g\u00fcvenlik destek primine tabi olan sigortal\u0131 i\u00e7in s\u00f6z konusu destekten yararlan\u0131lamayacakt\u0131r.<\/p>\n

2.3. Destekten Yararlanmaya \u0130li\u015fkin Usul ve Esaslar<\/strong><\/p>\n

2.3.1-Ayl\u0131k Prim ve Hizmet Belgelerinin Yasal S\u00fcresinde Verilmesi<\/strong><\/p>\n

Destekten yararlan\u0131labilmesi i\u00e7in, i\u015fverenler 2016 y\u0131l\u0131na ait APHB’ni yasal s\u00fcresi i\u00e7inde vereceklerdir.<\/p>\n

\u00d6rnek 17:\u00a0<\/strong>2016\/Ocak ay\u0131nda destekten yararlanacak i\u015fyerinin, 2016\/Ocak ay\u0131 i\u00e7in uzun vadeli sigorta kollar\u0131n\u0131 i\u00e7eren 1 belge t\u00fcr\u00fcnden<\/p>\n

15 sigortal\u0131 i\u00e7in yasal s\u00fcresinde as\u0131l ile 300 g\u00fcn<\/p>\n

5 sigortal\u0131 i\u00e7in yasal s\u00fcresinde iptal ile 100 g\u00fcn<\/p>\n

3 sigortal\u0131 i\u00e7in yasal s\u00fcresinde ek ile 90 g\u00fcn<\/p>\n

Prim \u00f6deme g\u00fcn say\u0131s\u0131 ile bildirildi\u011fi varsay\u0131ld\u0131\u011f\u0131nda; 300-100+90= 290 g\u00fcn asgari \u00fccret deste\u011finin hesab\u0131nda dikkate al\u0131nacakt\u0131r.<\/p>\n

2.3.1.1.\u00a0<\/strong>2016 y\u0131l\u0131na ili\u015fkin olmak \u00fczere yasal s\u00fcresi d\u0131\u015f\u0131nda verilen ve g\u00fcn say\u0131s\u0131n\u0131 artt\u0131racak mahiyetteki ayl\u0131k prim ve hizmet belgelerindeki kay\u0131tl\u0131 sigortal\u0131lar i\u00e7in bildirilen prim \u00f6deme g\u00fcn say\u0131lar\u0131 destekten yararlan\u0131lacak g\u00fcn\u00fcn hesaplanmas\u0131nda dikkate al\u0131nmayacakt\u0131r. Buna kar\u015f\u0131l\u0131k yasal s\u00fcresi d\u0131\u015f\u0131nda verilen ve g\u00fcn say\u0131s\u0131n\u0131 azaltacak mahiyetteki (iptal niteli\u011findeki) ayl\u0131k prim ve hizmet belgelerindeki kay\u0131tl\u0131 sigortal\u0131lar i\u00e7in bildirilen prim \u00f6deme g\u00fcn say\u0131lar\u0131 destekten yararlan\u0131lacak g\u00fcn\u00fcn hesaplamas\u0131nda dikkate al\u0131nacakt\u0131r.<\/p>\n

\u00d6rnek 18:\u00a0<\/strong>17 nolu \u00f6rnekte 2 sigortal\u0131 i\u00e7in yasal s\u00fcresi d\u0131\u015f\u0131nda ek ayl\u0131k prim ve hizmet belgesi ile 60 g\u00fcn prim \u00f6deme g\u00fcn say\u0131s\u0131 bildirildi\u011fi varsay\u0131ld\u0131\u011f\u0131nda 300-100+90=290 g\u00fcn prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n hesaplanmas\u0131nda dikkate al\u0131nacakt\u0131r. Ek belgedeki 60 g\u00fcn, belgenin s\u00fcresi d\u0131\u015f\u0131nda verilmesi nedeniyle dikkate al\u0131nmayacakt\u0131r.<\/p>\n

\u00d6rnek 19:\u00a0<\/strong>17 nolu \u00f6rnekte 2 sigortal\u0131 i\u00e7in yasal s\u00fcresi d\u0131\u015f\u0131nda 27.06.2016 tarihinde iptal ayl\u0131k prim ve hizmet belgesi ile 40 g\u00fcnl\u00fck iptal bildirildi\u011fi varsay\u0131ld\u0131\u011f\u0131nda; yasal s\u00fcresi d\u0131\u015f\u0131nda verilen iptal ayl\u0131k prim hizmet belgesi ile sigortal\u0131lar\u0131n prim \u00f6deme g\u00fcn say\u0131lar\u0131nda azal\u0131\u015f meydana getirdi\u011finden ve dolay\u0131s\u0131yla destekten yararlan\u0131lacak prim \u00f6deme g\u00fcn say\u0131s\u0131 azalaca\u011f\u0131ndan 290-40= 250 g\u00fcn prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n hesaplanmas\u0131nda dikkate al\u0131nacakt\u0131r.<\/p>\n

Bundan dolay\u0131 2016 y\u0131l\u0131 Ocak ay\u0131 i\u00e7in yararlan\u0131lm\u0131\u015f olan destek tutar\u0131n\u0131n 40 x 3,33 = 133,20 TL tutar\u0131ndaki k\u0131sm\u0131n\u0131n 2016\/Ocak ay\u0131na ili\u015fkin verilen destek tutar\u0131ndan d\u00fc\u015f\u00fclerek Hazineye iade edilmesi gerekecektir.<\/p>\n

2.3.2. \u0130\u015fverenin, Kuruma prim, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcunun bulunmas\u0131 hali<\/strong><\/p>\n

2016 y\u0131l\u0131 \u00f6ncesi tescil edilmi\u015f olan i\u015fyerleri i\u00e7in uygulanacak olan asgari \u00fccret deste\u011finde i\u015fverenler Kuruma vadesi ge\u00e7mi\u015f borcu olsa dahi destekten yararlan\u0131labilece\u011fi gibi, APHB’den kaynaklanan prim bor\u00e7lar\u0131n\u0131n \u00f6denmi\u015f olma \u015fart\u0131 da bulunmamaktad\u0131r.<\/p>\n

\u00d6rnek 20:\u00a0<\/strong>01.02.2012 tarihinde tescil edilen 2016\/Ocak ay\u0131nda desteklen yararlanacak i\u015fyerinin, 2015\/Ocak ay\u0131 i\u00e7in uzun vadeli sigorta kollar\u0131n\u0131 i\u00e7eren 13 belge t\u00fcr\u00fcnden 15 sigortal\u0131 i\u00e7in yasal s\u00fcresinde as\u0131l ile 300 g\u00fcn<\/p>\n

5 sigortal\u0131 i\u00e7in yasal s\u00fcresinde iptal ile 100 g\u00fcn<\/p>\n

3 sigortal\u0131 i\u00e7in yasal s\u00fcresinde ek ile 90 g\u00fcn<\/p>\n

Prim \u00f6deme g\u00fcn say\u0131s\u0131 ile bildirildi\u011fi ve s\u00f6z konusu ayl\u0131k prim ve hizmet belgesinden do\u011fan prim borcunun 02\/03\/2015 tarihine kadar \u00f6denmedi\u011fi varsay\u0131ld\u0131\u011f\u0131nda, 2016\/Ocak ve takip eden aylarda da destekten yararlan\u0131labilecektir.<\/p>\n

\u00d6rnek 21:\u00a0<\/strong>\u00d6rnek 20’deki i\u015fverenin 2016\/Nisan ayl\u0131k prim ve hizmet belgesinin g\u00f6nderildi\u011fi 23.05.2016 tarihinde 2016 y\u0131l\u0131 Ocak ve \u015eubat aylar\u0131na ili\u015fkin yasal s\u00fcresi ge\u00e7mi\u015f prim borcu bulunsa dahi, destekten yararlanmas\u0131 m\u00fcmk\u00fcn olacakt\u0131r.<\/p>\n

2.3.3. 2016 Y\u0131l\u0131 \u0130\u00e7in Sigorta Primine Esas Kazanc\u0131n Eksik Bildirilmi\u015f veya Hi\u00e7 Bildirilmemi\u015f Olmas\u0131<\/strong><\/p>\n

2016 y\u0131l\u0131 i\u00e7in sigorta primine esas kazanc\u0131n eksik bildirildi\u011finin veya hi\u00e7 bildirilmedi\u011finin denetim ve kontrolle g\u00f6revli memurlarca yap\u0131lan soru\u015fturma ve incelemelerde veya mahkeme kararlan neticesinde ya da kamu kurum ve kurulu\u015flardan al\u0131nan yaz\u0131lardan anla\u015f\u0131lmas\u0131 halinde, 2016 Ocak ila 2016 Aral\u0131k aylar\u0131 i\u00e7in destekten yararlanamayaca\u011f\u0131 gibi yararlan\u0131lm\u0131\u015f olmas\u0131 halinde, yararland\u0131r\u0131lan tutarlar gecikme zamm\u0131 ve gecikme cezas\u0131 ile birlikte geri al\u0131nacakt\u0131r.<\/p>\n

\u00d6rnek 22:\u00a0<\/strong>(A) i\u015fverenin 2016 y\u0131l\u0131 Mart ay\u0131nda (B) sigortal\u0131s\u0131n\u0131n prime esas kazan\u00e7 tutar\u0131n\u0131 eksik bildirdi\u011finin 31\/08\/2016 tarihinde tespit edildi\u011fi varsay\u0131ld\u0131\u011f\u0131nda, i\u015fveren 2016\/Ocak ila 2016\/Aral\u0131k ay\u0131 i\u00e7in ayl\u0131k prim ve hizmet belgesinde bildirilen t\u00fcm sigortal\u0131lar\u0131ndan dolay\u0131 destekten yararlanamayacak olup; 2016\/Ocak ila 2016\/Temmuz ay\u0131nda yararlan\u0131lan destek tutarlar\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 ile birlikte i\u015fverenden geri al\u0131nacakt\u0131r.<\/p>\n

3- 2016 YILINDA TESC\u0130L ED\u0130LM\u0130\u015e\/ ED\u0130LECEK OLAN \u0130\u015eYERLER\u0130NE \u0130L\u0130\u015eK\u0130N \u0130\u015e VE \u0130\u015eLEMLER<\/strong><\/p>\n

3.1. Kapsama Giren Sigortal\u0131lar<\/strong><\/p>\n

Uzun vadeli sigorta kollar\u0131n\u0131 i\u00e7eren ve bu genelgenin ekinde listesi bulunan belge t\u00fcrleri ile bildirilen sigortal\u0131lardan dolay\u0131 faydalan\u0131labilecektir.\u00a0\u00d6rnek 23:\u00a0<\/strong>2016 y\u0131l\u0131 Ocak ay\u0131nda;<\/p>\n

(1) nolu belge t\u00fcr\u00fcnden 5 sigortal\u0131<\/p>\n

(2) nolu belge t\u00fcr\u00fcnden 3 sigortal\u0131<\/p>\n

(13) nolu belge t\u00fcr\u00fcnden 2 sigortal\u0131<\/p>\n

(23) nolu belge t\u00fcr\u00fcnden 2 sigortal\u0131<\/p>\n

bildirildi\u011fi varsay\u0131ld\u0131\u011f\u0131nda, 2016 y\u0131l\u0131 Ocak ay\u0131nda (1) ve (13) nolu belge t\u00fcrlerinden bildirilen sigortal\u0131lardan dolay\u0131 destekten yararlan\u0131lacakt\u0131r.<\/p>\n

3.2. Destekten Yararlan\u0131lacak Prim \u00d6deme G\u00fcn Say\u0131s\u0131n\u0131n Hesaplanmas\u0131<\/strong><\/p>\n

2016 y\u0131l\u0131n\u0131n esas al\u0131nacak ilgili ay\u0131nda, yasal s\u00fcresinde verilen veya re’ sen d\u00fczenlenen as\u0131l, ek belgelerin toplam\u0131ndan iptal nitelikteki belgelerdeki g\u00fcn say\u0131s\u0131 d\u00fc\u015f\u00fclerek toplam prim \u00f6deme g\u00fcn say\u0131s\u0131 hesaplanacakt\u0131r. Bu nedenle elde i\u015flem yapmay\u0131 gerektirecek rapor, mahkeme kararlar\u0131 vs. varsa i\u015flemlerinin bir an \u00f6nce yap\u0131lmas\u0131 gerekmektedir.<\/p>\n

Her durumda \u00f6zel veya kamu sekt\u00f6r\u00fc ayr\u0131m\u0131 yap\u0131lmaks\u0131z\u0131n 28\/2\/2017 tarihinden sonra i\u015fleme al\u0131nacak olan 2016 y\u0131l\u0131n\u0131n ilgili ay\u0131na ili\u015fkin as\u0131l, ek veya iptal nitelikteki ayl\u0131k prim ve hizmet belgelerindeki (S.S.\u0130.Y.’nin 102 nci maddesinde belirtilen ve yasal s\u00fcresinde verildi\u011fi kabul edilen belgelerden kaynaklanan as\u0131l veya ek belgeler dahil) g\u00fcn say\u0131s\u0131 ile prime esas kazan\u00e7 tutar\u0131 dikkate al\u0131nmayacakt\u0131r.<\/p>\n

2016 y\u0131l\u0131nda tescil edilmi\u015f veya edilecek olan i\u015fyerleri bak\u0131m\u0131ndan bir \u00f6nceki y\u0131l\u0131n baz al\u0131nacak ayn\u0131 ay\u0131nda i\u015fyeri kanun kapsam\u0131nda olmad\u0131\u011f\u0131ndan veya 2015 y\u0131l\u0131 \u00f6ncesi tescil edilmi\u015f olup 2015 y\u0131l\u0131nda hi\u00e7 bildirim yap\u0131lmayan i\u015fyerleri i\u00e7in genelge ekinde yer alan belge t\u00fcrlerinden bildirilen t\u00fcm sigortal\u0131lar\u0131n prim \u00f6deme g\u00fcn say\u0131lar\u0131 esas al\u0131nacakt\u0131r. Dolay\u0131s\u0131yla, 2016 y\u0131l\u0131nda tescil edilen i\u015fyerlerinde 85 TL ( 0510 ve 0520 i\u015fkolu kodlu ve 4, 5, 35, 36 nolu belge t\u00fcrleri i\u015fyerlerinde yer alt\u0131nda \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131lar i\u00e7in 170 TL) ve alt\u0131nda g\u00fcnl\u00fck sigorta primine esas kazan\u00e7 bildirilmi\u015f olunmas\u0131 \u015fart\u0131 aranmadan prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131 ve \u00fcst s\u0131n\u0131rlar\u0131 aras\u0131nda bildirilen t\u00fcm sigortal\u0131lar\u0131n prim \u00f6deme g\u00fcn say\u0131lar\u0131 hesaplamada esas al\u0131nacakt\u0131r.<\/p>\n

\u00d6rnek 24;\u00a0<\/span><\/strong>2016\/Ocak ay\u0131 APHB ile bildirilen sigortal\u0131lar:<\/span><\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Sigortal\u0131<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131<\/strong>
\nbelge<\/strong>
\nt\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131 g\u00fcn say\u0131lar\u0131<\/strong><\/p>\n<\/td>\n

\n

Toplam SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

G\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Baz al\u0131nacak g\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Uygulamada baz\u00a0\u00a0\u00a0\u00a0 al\u0131nacak olan<\/strong>
\nsigortal\u0131lar\u0131n g\u00fcn say\u0131s\u0131<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(a)<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

1500<\/p>\n<\/td>\n

\n

50<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

(b)<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

3000<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

(c)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2000<\/p>\n<\/td>\n

\n

66,66<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

(d)<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

5000<\/p>\n<\/td>\n

\n

166,66<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

(e)<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

3500<\/p>\n<\/td>\n

\n

116,66<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n<\/tr>\n

\n

(f)<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2550<\/p>\n<\/td>\n

\n

85<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n<\/tr>\n

\n

(g)<\/p>\n<\/td>\n

\n

24<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2000<\/p>\n<\/td>\n

\n

66.66<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

(b)<\/p>\n<\/td>\n

\n

35<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

6000<\/p>\n<\/td>\n

\n

200<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

Toplam<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n\n

180 g\u00fcn<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2016\/ Ocak ay\u0131 i\u00e7in baz al\u0131nacak g\u00fcnl\u00fck prime esas kazan\u00e7 tutar\u0131 olmad\u0131\u011f\u0131ndan, vadeli sigorta kollar\u0131na tabi sigortal\u0131lardan 1 numaral\u0131 belge t\u00fcr\u00fc ile bildirilen a, b, c, d sigortal\u0131lar\u0131 ile 24 ve 35 nolu belge t\u00fcr\u00fc ile bildirilen g ve h sigortal\u0131lar\u0131na ili\u015fkin yap\u0131lan bildirimlerden dolay\u0131 i\u015fverenin yararlanabilece\u011fi toplam g\u00fcn say\u0131s\u0131 180 g\u00fcn olarak tespit edilecektir.<\/p>\n

3.2.1.\u00a0<\/strong>Destekle sa\u011flanacak indirim tutar\u0131 ise ilgili ayda verilecek ayl\u0131k prim ve hizmet belgesindeki prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n 3,33 TL rakam\u0131 ile \u00e7arp\u0131m\u0131 suretiyle hesaplanacakt\u0131r<\/p>\n

\u00d6rnek 25:\u00a0<\/strong>3\/2\/2016 tarihi itibariyle tescil edilmi\u015f olan i\u015fyerinden 1 numaral\u0131 belge t\u00fcr\u00fc ile 4 sigortal\u0131 ve toplam 90 g\u00fcn. 2 numaral\u0131 belge t\u00fcr\u00fc ile 1 sigortal\u0131 ve 27 g\u00fcn, 24 nolu belge t\u00fcr\u00fc ile 1 sigortal\u0131 ve 5 g\u00fcn bildirim yap\u0131lan bir i\u015fyerinde yararlan\u0131lacak olan destek tutar\u0131 a\u015fa\u011f\u0131daki gibi hesaplanacakt\u0131r:<\/span><\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n
Sigortal\u0131<\/strong><\/td>\n\u0130\u015fe Giri\u015f Tarihi<\/strong><\/td>\nBelge t\u00fcr\u00fc<\/strong><\/td>\nSigortal\u0131lar\u0131n g\u00fcn say\u0131s\u0131<\/strong><\/td>\n<\/tr>\n
(a)<\/td>\n3\/2\/2016<\/td>\n1<\/td>\n27<\/td>\n<\/tr>\n
(b)<\/td>\n3\/2\/2016<\/td>\n1<\/td>\n27<\/td>\n<\/tr>\n
(c)<\/td>\n9\/2\/2016<\/td>\n1<\/td>\n21<\/td>\n<\/tr>\n
(d)<\/td>\n15\/2\/2016<\/td>\n1<\/td>\n15<\/td>\n<\/tr>\n
(e)<\/td>\n3\/2\/2016<\/td>\n2<\/td>\n27<\/td>\n<\/tr>\n
(g)<\/td>\n25\/2\/2016<\/td>\n24<\/td>\n5<\/td>\n<\/tr>\n
Toplam<\/td>\n<\/td>\n<\/td>\n122-27=95 g\u00fcn<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Sigortal\u0131 (e) 2 numaral\u0131 belge t\u00fcr\u00fc ile yani SGDP’ye tabi olarak \u00e7al\u0131\u015ft\u0131r\u0131ld\u0131\u011f\u0131ndan, hesaplamaya dahil edilmemi\u015f, dolay\u0131s\u0131yla baz al\u0131nacak olan g\u00fcn say\u0131s\u0131 toplam\u0131 95 g\u00fcn olarak bulunaca\u011f\u0131ndan, bulunan g\u00fcn say\u0131s\u0131 g\u00fcnl\u00fck destek tutar\u0131 ile \u00e7arp\u0131larak yararlan\u0131lacak toplam destek tutar\u0131 (95×3,33=316,35) hesaplanacakt\u0131r.<\/p>\n

3.2.2.\u00a0<\/strong>\u0130lgili ay i\u00e7in verilecek ayl\u0131k prim ve hizmet belgesindeki prim \u00d6deme g\u00fcn say\u0131s\u0131n\u0131n 3,33 TL rakam\u0131 ile \u00e7arp\u0131m\u0131 suretiyle hesaplanan destek tutar\u0131, takip eden ay\/aylardan do\u011fan sigorta prim bor\u00e7lar\u0131na mahsup edilecektir.<\/p>\n

3.3. Destekten Yararlanmaya \u0130li\u015fkin Usul ve Esaslar<\/strong><\/p>\n

3.3.1.\u00a0\u00a0\u00a0\u00a0\u00a0 Ayl\u0131k Prim ve Hizmet Belgelerinin Yasal S\u00fcresinde Verilmesi<\/strong><\/p>\n

Destekten yararlan\u0131labilmesi i\u00e7in 2016 y\u0131l\u0131na ait ayl\u0131k prim ve hizmet belgelerinin yasal s\u00fcresinde verilmesi gerekmektedir. Buna g\u00f6re yasal s\u00fcresi i\u00e7inde verilen as\u0131l ve ek belgelerdeki toplam g\u00fcn say\u0131s\u0131ndan yine yasal s\u00fcresinde verilen iptal belgelerindeki g\u00fcn say\u0131s\u0131 d\u00fc\u015f\u00fclerek yararlan\u0131labilecek prim \u00f6deme g\u00fcn say\u0131s\u0131 hesaplanacakt\u0131r.<\/p>\n

\u00d6rnek 26:\u00a0<\/strong>2016\/Ocak ay\u0131nda destekten yararlanacak i\u015fyerinin, 2016\/Ocak ay\u0131 i\u00e7in uzun vadeli sigorta kollar\u0131n\u0131 i\u00e7eren 1 nolu belge t\u00fcr\u00fcnden<\/p>\n

15 sigortal\u0131 i\u00e7in yasal s\u00fcresinde as\u0131l ile 300 g\u00fcn<\/p>\n

5 sigortal\u0131 i\u00e7in yasal s\u00fcresinde iptal ile 100 g\u00fcn<\/p>\n

3 sigortal\u0131 i\u00e7in yasal s\u00fcresinde ek ile 90 g\u00fcn<\/p>\n

Prim \u00f6deme g\u00fcn say\u0131s\u0131 ile bildirildi\u011fi varsay\u0131ld\u0131\u011f\u0131nda; 300-100+90= 290 g\u00fcn prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n hesaplanmas\u0131nda dikkate al\u0131nacakt\u0131r.<\/p>\n

3.3.1.1.\u00a0<\/strong>Yasal s\u00fcresi d\u0131\u015f\u0131nda verilen ve g\u00fcn say\u0131s\u0131n\u0131 artt\u0131racak mahiyetteki ayl\u0131k prim ve hizmet belgelerindeki kay\u0131tl\u0131 sigortal\u0131lar i\u00e7in bildirilen prim \u00f6deme g\u00fcn say\u0131lar\u0131 destekten yararlan\u0131lacak g\u00fcn\u00fcn hesaplanmas\u0131nda dikkate al\u0131nmayacakt\u0131r. Buna kar\u015f\u0131l\u0131k yasal s\u00fcresi d\u0131\u015f\u0131nda verilen ve g\u00fcn say\u0131s\u0131n\u0131 azaltacak mahiyetteki ayl\u0131k prim ve hizmet belgelerindeki kay\u0131tl\u0131 sigortal\u0131lar i\u00e7in bildirilen prim \u00f6deme g\u00fcn say\u0131lar\u0131 destekten yararlan\u0131lacak g\u00fcn\u00fcn
\nhesaplamas\u0131nda dikkate al\u0131nacakt\u0131r.<\/p>\n

\u00d6rnek 27:\u00a0<\/strong>26 nolu \u00f6rnekte 2 sigortal\u0131 i\u00e7in yasal s\u00fcresi d\u0131\u015f\u0131nda ek ayl\u0131k prim ve hizmet belgesi ile 60 g\u00fcn prim \u00f6deme g\u00fcn say\u0131s\u0131 bildirildi\u011fi varsay\u0131ld\u0131\u011f\u0131nda; yasal s\u00fcresi d\u0131\u015f\u0131nda verilen ayl\u0131k prim ve hizmet belgesindeki sigortal\u0131lardan dolay\u0131 destekten yararlanamayaca\u011f\u0131ndan,<\/p>\n

300-100+90=290 g\u00fcn prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n hesaplanmas\u0131nda dikkate al\u0131nacakt\u0131r.(Yasal s\u00fcresi d\u0131\u015f\u0131nda verilen 60 g\u00fcnl\u00fck ek prim hizmet belgesindeki g\u00fcn say\u0131s\u0131 hesaplamada dikkate al\u0131nmayacakt\u0131r.)<\/p>\n

\u00d6rnek 28:\u00a0<\/strong>2016 y\u0131l\u0131 \u015eubat ay\u0131nda 4 sigortal\u0131 i\u00e7in 120 g\u00fcn bildirim yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

25.04.2016 tarihinde ilave 2 sigortal\u0131 i\u00e7in 60 g\u00fcn ek prim hizmet belgesi verilmi\u015ftir.<\/p>\n

30.06.2016 tarihinde 2 sigortal\u0131 i\u00e7in 40 g\u00fcn iptal ayl\u0131k prim hizmet belgesi verilmi\u015ftir.<\/p>\n

Bu bilgilere g\u00f6re 25.04.2016 tarihindeki yasal s\u00fcre d\u0131\u015f\u0131nda verilen ek prim ve hizmet belgesindeki g\u00fcn say\u0131lar\u0131, destekten yararlan\u0131lacak prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n hesab\u0131nda dikkate al\u0131nmayacakt\u0131r. Buna kar\u015f\u0131l\u0131k yasal s\u00fcresi d\u0131\u015f\u0131nda verilen iptal ayl\u0131k prim ve hizmet belgesi ile sigortal\u0131lar\u0131n prim \u00f6deme g\u00fcn say\u0131lar\u0131nda azal\u0131\u015f meydana geldi\u011finden ve dolay\u0131s\u0131yla destekten yararlan\u0131lacak prim \u00f6deme g\u00fcn say\u0131s\u0131 azalaca\u011f\u0131ndan, 2016 y\u0131l\u0131 \u015eubat ay\u0131 i\u00e7in fazladan yararlan\u0131lan 40×3,33=133,2 TL tutar\u0131ndaki asgari \u00fccret deste\u011fi, iptalden kaynaklanan ve i\u015fverene iade edilecek olan sigorta primi tutar\u0131ndan az olaca\u011f\u0131ndan destekten yararlanmaya devam edilecek olup 133,20 TL ise Hazineye iade edilecektir.<\/p>\n

3.3.1.2.\u00a0<\/strong>Ayl\u0131k prim ve hizmet belgesinin yasal s\u00fcresi i\u00e7inde verilmemesi halinde belgelerin yasal s\u00fcresinde verilmedi\u011fi aylar i\u00e7in destekten yararlan\u0131lamayacakt\u0131r.<\/p>\n

\u00d6rnek 29:\u00a0<\/strong>2016\/Ocak ay\u0131nda destekten yararlanacak i\u015fyerinin, 2016\/Ocak ay\u0131 i\u00e7in uzun vadeli sigorta kollar\u0131n\u0131 i\u00e7eren 1 Nolu belge t\u00fcrlerine ili\u015fkin ayl\u0131k prim ve hizmet belgelerini 23\/02\/2016 tarihine kadar vermedi\u011fi ancak di\u011fer aylara ili\u015fkin ayl\u0131k prim ve hizmet belgelerini yasal s\u00fcresinde verdi\u011fi varsay\u0131ld\u0131\u011f\u0131nda, yaln\u0131zca yasal s\u00fcresinde verilmeyen 2016\/Ocak ay\u0131ndan dolay\u0131 destekten yararlan\u0131lamayacakt\u0131r.<\/p>\n

3.3.2. \u0130\u015fverenin, Kuruma prim, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcunun bulunmamas\u0131<\/strong><\/p>\n

2016 y\u0131l\u0131nda tescil edilmi\u015f\/edilecek olan i\u015fyerleri ile 2015 y\u0131l\u0131ndan \u00f6nce Kanun kapsam\u0131na al\u0131nm\u0131\u015f ancak 2015 y\u0131l\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131rmam\u0131\u015f veya 2015 y\u0131l\u0131n\u0131n en son bildirim yap\u0131lan ay\u0131ndan 2015 y\u0131l\u0131 sonuna kadar hi\u00e7 bildirim yap\u0131lmayan i\u015fyerleri (2015 y\u0131l\u0131n\u0131n en son bildirim yap\u0131lan ay\u0131ndan sonraki d\u00f6neme kar\u015f\u0131l\u0131k gelen 2016 y\u0131l\u0131ndaki d\u00f6nemler) i\u00e7in s\u00f6z konusu destekten yararlan\u0131lmas\u0131 bak\u0131m\u0131ndan ayl\u0131k prim ve hizmet belgelerinin yasal s\u00fcresi i\u00e7inde verilmesinin yan\u0131 s\u0131ra \u00f6deme vadesi ge\u00e7mi\u015f prim ve idari para cezas\u0131 borcunun bulunmamas\u0131 ve tahakkuk edecek olan sigorta primlerinin de yasal s\u00fcresi i\u00e7inde \u00f6denmesi gerekmektedir. Dolay\u0131s\u0131yla 2016 y\u0131l\u0131na ili\u015fkin oldu\u011fu ay\u0131\/d\u00f6nemi takip eden ayda \u00f6denmesi gereken son tarihe kadar sigorta primlerinin \u00f6denmemi\u015f olmas\u0131 halinde destekten yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn olmayacakt\u0131r.<\/p>\n

\u00d6rnek 30:\u00a0<\/strong>2016\/Ocak ay\u0131na ili\u015fkin ayl\u0131k prim ve hizmet belgesinden kaynaklanan sigorta priminin takip eden ay\u0131n sonuna kadar \u00f6denmi\u015f oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda, destekten yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn olacakt\u0131r.<\/p>\n

\u00d6rnek 31:\u00a0<\/strong>2016\/Ocak ay\u0131na ait sigorta priminin \u015eubat ay\u0131 sonuna kadar \u00f6denmemi\u015f ve 15\/5\/2016 tarihinde \u00f6denmi\u015f olmas\u0131 halinde vadesi ge\u00e7mi\u015f prim borcu olmas\u0131 nedeniyle 2016\/Ocak-\u015eubat-Mart aylar\u0131 i\u00e7in destekten yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn olamayacak; buna kar\u015f\u0131n 2016\/Nisan ay\u0131 APHB’dcn dolay\u0131 destekten yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn olabilecektir.<\/p>\n

\u00d6rnek\u00a0<\/strong>32: 31 nolu \u00f6rnekte belirtilen i\u015fyerinin borcunun 31\/05\/2016 tarihinde \u00f6dendi\u011fi varsay\u0131ld\u0131\u011f\u0131nda, 2016\/Nisan ay\u0131na ili\u015fkin yap\u0131lan bildirime ait destekten de yararlan\u0131labilecektir.<\/p>\n

3.3.3. Destekten Yararlan\u0131labilmesi \u0130\u00e7in Kuruma Vadesi Ge\u00e7mi\u015f Borcun Bulunmamas\u0131 veya S\u00f6z Konusu Borcun 6183 Say\u0131l\u0131 Kanunun 48 \u0130nci Maddesine G\u00f6re Taksitlendirmi\u015f Olmas\u0131<\/strong><\/p>\n

Destekten yararlan\u0131labilmesi i\u00e7in 2016 y\u0131l\u0131nda Kuruma vadesi ge\u00e7mi\u015f borcun bulunmamas\u0131 veya s\u00f6z konusu borcun 6183 say\u0131l\u0131 Kanunun 48 inci maddesine g\u00f6re taksitlendirilmi\u015f olmas\u0131 gerekmektedir.<\/p>\n

Bu bak\u0131mdan, Kuruma vadesi ge\u00e7mi\u015f borcu bulunan i\u015fverenler, bor\u00e7 \u00f6denmedi\u011fi s\u00fcrece veya 6183 say\u0131l\u0131 Kanunun 48 inci maddesine g\u00f6re taksitlendirilmedi\u011fi s\u00fcrece destekten faydalanamayacakt\u0131r.<\/p>\n

Di\u011fer taraftan, Kuruma vadesi ge\u00e7mi\u015f borcu bulunan i\u015fverenin, s\u00f6z konusu borcu \u00f6demesi veya 6183 say\u0131l\u0131 Kanunun 48 inci maddesine g\u00f6re taksitlendirmesi halinde, borcun \u00f6dendi\u011fi veya 6183 say\u0131l\u0131 Kanunun 48 inci maddesine g\u00f6re taksitlendirmenin yap\u0131ld\u0131\u011f\u0131 tarih itibariyle yasal verilme s\u00fcresi ge\u00e7memi\u015f ilk ayl\u0131k prim ve hizmet belgesinden ba\u015flamak \u00fczere di\u011fer ko\u015fullar\u0131n sa\u011flanmas\u0131 kayd\u0131yla destekten yararlanmas\u0131 m\u00fcmk\u00fcn olacakt\u0131r.<\/p>\n

\u00d6rnek 33:\u00a0<\/strong>\u0130\u015fverenin Kuruma olan vadesi ge\u00e7mi\u015f borcunu 17\/08\/2016 tarihinde \u00f6dedi\u011fi varsay\u0131ld\u0131\u011f\u0131nda, 17\/08\/2016 tarihi itibariyle yasal olarak verilme s\u00fcresi dolmam\u0131\u015f olan 2016\/Temmuz ay\u0131 ayl\u0131k prim ve hizmet belgesinden ba\u015flamak \u00fczere, \u00f6ng\u00f6r\u00fclen di\u011fer ko\u015fullar\u0131nda sa\u011flanmas\u0131 kayd\u0131yla, destekten yararlanabilecektir.<\/p>\n

\u00d6rnek 34:\u00a0<\/strong>\u00d6rnek 33’dcki i\u015fverenin Kuruma olan borcunu 14\/09\/2016 tarihinde 6183 say\u0131l\u0131 Kanunun 48 inci maddesine g\u00f6re taksitlendirdi\u011fi varsay\u0131ld\u0131\u011f\u0131nda, 14\/09\/2016 tarihi itibariyle yasal olarak verilme s\u00fcresi dolmam\u0131\u015f olan 2016\/A\u011fustos ayl\u0131k prim ve hizmet belgesinden ba\u015flamak \u00fczere, \u00f6ng\u00f6r\u00fclen di\u011fer ko\u015fullar\u0131nda sa\u011flanmas\u0131 kayd\u0131yla, destekten yararl anabilecektir.<\/p>\n

\u00d6rnek 35:\u00a0<\/strong>(A) i\u015fverenin (B) sigortal\u0131s\u0131na ait i\u015fe giri\u015f bildirgesini yasal s\u00fcresinde vermemesi nedeniyle uygulanan idari para cezas\u0131n\u0131n 07\/03\/2016 tarihinde kendisine tebli\u011f olundu\u011fu varsay\u0131ld\u0131\u011f\u0131nda, s\u00f6z konusu idari para cezas\u0131 borcunun 22\/03\/2016 tarihine kadar \u00f6denmemesi halinde, kesinle\u015fmi\u015f olan idari para cezas\u0131n\u0131n \u00f6denece\u011fi tarihe kadar destekten yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/p>\n

\u00d6rnek 36:\u00a0<\/strong>35 nolu \u00f6rnekteki idari para cezas\u0131 borcunun 12\/08\/2016 tarihinde \u00f6dendi\u011fi varsay\u0131ld\u0131\u011f\u0131nda, 12\/08\/2016 tarihi itibariyle yasal olarak verilme s\u00fcresi dolmam\u0131\u015f olan 2016\/Temmuz ay\u0131 ayl\u0131k prim ve hizmet belgesinden ba\u015flamak \u00fczere, \u00f6ng\u00f6r\u00fclen di\u011fer ko\u015fullar\u0131n da sa\u011flanmas\u0131 kayd\u0131yla, destekten yararlan\u0131labilecektir.<\/p>\n

3.3.4. \u00c7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 Ki\u015fileri Sigortal\u0131 Olarak Bildirmemesi veya Bildirdi\u011fi Sigortal\u0131lar\u0131 Fiilen \u00c7al\u0131\u015ft\u0131rmamas\u0131<\/strong><\/p>\n

Denetim ve kontrolle g\u00f6revli memurlarca yap\u0131lan soru\u015fturma ve incelemelerde veya mahkeme kararlar\u0131 neticesinde ya da kamu kurum ve kurulu\u015flardan al\u0131nan yaz\u0131lardan 2016 y\u0131l\u0131 i\u00e7in \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 ki\u015fileri sigortal\u0131 olarak bildirmedi\u011fi yada prime esas kazanc\u0131n\u0131 eksik bildirdi\u011fi veya bildirdi\u011fi sigortal\u0131lar\u0131 fiilen \u00e7al\u0131\u015ft\u0131rmad\u0131\u011f\u0131 tespit edilen i\u015fverenlerin destekten yararlanmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/p>\n

Dolay\u0131s\u0131yla, denetim ve kontrolle g\u00f6revli memurlarca yap\u0131lan soru\u015fturma ve incelemelerde veya mahkeme kararlar\u0131 neticesinde ya da resmi kurum ve kurulu\u015flardan al\u0131nan yaz\u0131lardan \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 ki\u015fileri sigortal\u0131 olarak bildirmedi\u011fi yada prime esas kazanc\u0131n\u0131 eksik bildirdi\u011fi veya bildirdi\u011fi sigortal\u0131lar\u0131 fiilen \u00e7al\u0131\u015ft\u0131rmad\u0131\u011f\u0131 tespit edilen i\u015fverenler 2016 Ocak (Daha sonra tescil edilmi\u015f ise tescil ay\u0131) ila 2016 Aral\u0131k aylar\u0131 i\u00e7in destekten yararlanamayaca\u011f\u0131 gibi 2016 y\u0131l\u0131nda yararlan\u0131lm\u0131\u015f destek tutar\u0131 olmas\u0131 halinde ise yararland\u0131r\u0131lan tutarlar gecikme zamm\u0131 ve gecikme cezas\u0131 ile birlikte geri al\u0131nacakt\u0131r.<\/p>\n

\u00d6rnek 37:\u00a0<\/strong>(A) i\u015fverenin 2016 y\u0131l\u0131 Nisan ay\u0131nda (B) sigortal\u0131s\u0131n\u0131 Kuruma bildirmedi\u011finin 17\/09\/2016 tarihinde tespit edildi\u011fi varsay\u0131ld\u0131\u011f\u0131nda, i\u015fveren 2016 Ocak (Daha sonra tescil edilmi\u015f ise tescil ay\u0131) ila 2016 Aral\u0131k aylar\u0131 i\u00e7in destekten yararlanamayaca\u011f\u0131 gibi 2016 y\u0131l\u0131nda yararlan\u0131lm\u0131\u015f destek tutar\u0131 olmas\u0131 halinde yararland\u0131r\u0131lan tutarlar gecikme zamm\u0131 ve gecikme cezas\u0131 ile birlikte geri al\u0131nacakt\u0131r.<\/p>\n

\u00d6rnek 38:\u00a0<\/strong>A i\u015fverenine ait i\u015fyerinden 2016\/Ocak ay\u0131nda yap\u0131lan t\u00fcm bildirimlerin sahte oldu\u011funun 25\/08\/2016 y\u0131l\u0131nda tespit olundu\u011fu varsay\u0131ld\u0131\u011f\u0131nda, yararland\u0131r\u0131lm\u0131\u015f olan destek tutar\u0131 Hazineye iade edilecek ve i\u015fverenin \u00f6demi\u015f oldu\u011fu sigorta primleri Kuruma irad kaydedilecektir.<\/p>\n

\u00d6rnek 39:\u00a0<\/strong>03.02.2016 tarihinde tescil edilen i\u015fyerinde 5 adet sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran (A) i\u015fverenin 2016 y\u0131l\u0131 Nisan ay\u0131na ili\u015fkin olarak (B) sigortal\u0131s\u0131n\u0131 \u00e7al\u0131\u015ft\u0131rmad\u0131\u011f\u0131 halde Kuruma bildirdi\u011finin 17\/10\/2016 tarihinde tespit edildi\u011fi varsay\u0131ld\u0131\u011f\u0131nda, i\u015fveren 2016\/\u015eubat ay\u0131 ve takip eden aylar i\u00e7in ayl\u0131k prim ve hizmet belgesinde bildirilen t\u00fcm sigortal\u0131lardan dolay\u0131 destekten yararlanamayacak olup; ilgili ay\/aylarda destekten yararlan\u0131lm\u0131\u015f olmas\u0131 halinde, yararlan\u0131lan destek tutarlar\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 ile birlikte i\u015fverenden geri al\u0131nacakt\u0131r.<\/p>\n

\u00d6rnek 40:\u00a0<\/strong>01.03.2016 tarihinde tescil edilen (A) i\u015fyeri i\u015fverenin 2016 y\u0131l\u0131 Mart ay\u0131nda (B) sigortal\u0131s\u0131n\u0131n prime esas kazan\u00e7 tutar\u0131n\u0131 eksik bildirdi\u011finin 31\/08\/2016 tarihinde tespit edildi\u011fi varsay\u0131ld\u0131\u011f\u0131nda, i\u015fveren 2016\/Marl ay\u0131 ve takip eden aylar i\u00e7in ayl\u0131k prim ve hizmet belgesinde bildirilen t\u00fcm sigortal\u0131lardan dolay\u0131 destekten yararlanamayacak olup; ilgili ay\/aylarda destekten yararlan\u0131lm\u0131\u015f olmas\u0131 halinde, yararlan\u0131lan destek tutarlar\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 ile birlikte i\u015fverenden geri al\u0131nacakt\u0131r.<\/p>\n

4- S\u0130GORTA PR\u0130MLER\u0130N\u0130N \u0130\u015eVEREN VE S\u0130GORTALI H\u0130SSELER\u0130N\u0130N TAMAMININ DEVLET TARAFINDAN KAR\u015eILANDI\u011eI DURUMLARDA VER\u0130LECEK DESTEK TUTARI<\/strong><\/p>\n

Bilindi\u011fi \u00fczere, 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununun Ek 2 nci maddesi kapsam\u0131nda yat\u0131r\u0131mlarda Devlet yard\u0131mlar\u0131 hakk\u0131nda kararlar \u00e7er\u00e7evesinde d\u00fczenlenen destek belgeleri kapsam\u0131nda ger\u00e7ekle\u015ftirilecek yat\u0131r\u0131mlarda istihdam edilen sigortal\u0131lar i\u00e7in, Kanunun 81 inci maddesinde say\u0131lan ve 82 nci madde uyar\u0131nca belirlenen prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00fczerinden hesaplanan sigorta primlerinin; Bakanlar Kurulunca istatistiki b\u00f6lge birimleri s\u0131n\u0131fland\u0131rmas\u0131, ki\u015fi ba\u015f\u0131na d\u00fc\u015fen milli gelir veya sosyo ekonomik geli\u015fmi\u015flik d\u00fczeyleri dikkate al\u0131nmak suretiyle belirlenen illerde i\u015fveren hisseleri ile birlikte sigortal\u0131 hisselerinin tamam\u0131na kadar olan k\u0131sm\u0131 Ekonomi Bakanl\u0131\u011f\u0131 b\u00fct\u00e7esinden kar\u015f\u0131lanmaktad\u0131r.<\/p>\n

Yine bilindi\u011fi \u00fczere, 4447 say\u0131l\u0131 Kanunun 50 nci maddesinin be\u015finci f\u0131kras\u0131nda \u00f6ng\u00f6r\u00fclen te\u015fvik ile 5510 say\u0131l\u0131 Kanunun 81 inci maddesinde say\u0131lan ve 82 nci maddesi uyar\u0131nca belirlenen prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00fczerinden hesaplanan k\u0131sa vadeli sigorta primi tutar\u0131n\u0131n y\u00fczde biri olmak \u00fczere i\u015f\u00e7i ve i\u015fveren pay\u0131 sigorta primleri ile genel sa\u011fl\u0131k sigortas\u0131 primi, kalan i\u015fsizlik \u00f6dene\u011fi s\u00fcresince Fondan kar\u015f\u0131lanmaktad\u0131r.<\/p>\n

Bu bak\u0131mdan, s\u00f6z konusu te\u015fvikler kapsam\u0131nda sigortal\u0131 istihdam ediliyor olmas\u0131 halinde, i\u015fverenlerin bu kapsamdaki sigortal\u0131lar\u0131 i\u00e7in \u00f6deyece\u011fi sigorta primlerinin tutar\u0131n\u0131n Hazinece kar\u015f\u0131lanacak tutardan az oldu\u011fu durumlarda, sadece i\u015fverenin \u00f6deyece\u011fi tutar kadar asgari \u00fccret deste\u011finden yararlan\u0131labilecektir.<\/p>\n

4.1. 1\/1\/2016 Tarihinden \u00d6nce Tescil Edilmi\u015f Olan \u0130\u015fyerlerinde Yap\u0131lacak \u0130\u015flemler<\/strong><\/p>\n

2015 y\u0131l\u0131n\u0131n ayn\u0131 ay\u0131nda uzun vadeli sigorta kollar\u0131n\u0131 i\u00e7eren belge t\u00fcrlerinde kay\u0131tl\u0131 sigortal\u0131lardan g\u00fcnl\u00fck prime esas kazanc\u0131 85 TL ve alt\u0131nda veya 0510, 0520 i\u015fkolu kodu ve 4,5,35,36 nolu belge t\u00fcrleri verilen i\u015fyerleri bak\u0131m\u0131ndan g\u00fcnl\u00fck prime esas kazanc\u0131 170 TL ve alt\u0131nda bildirilen sigortal\u0131lar\u0131n toplam prim \u00d6deme g\u00fcn say\u0131lar\u0131n\u0131 ge\u00e7memek \u00fczere, cari ayda g\u00f6nderilen uzun vadeli sigorta kollar\u0131n\u0131 i\u00e7eren ayl\u0131k prim ve hizmet belgelerinde kay\u0131tl\u0131 sigortal\u0131lar i\u00e7in bildirilen toplam prim \u00f6deme g\u00fcn say\u0131lar\u0131 ile kar\u015f\u0131la\u015ft\u0131r\u0131lmak suretiyle bulunacak prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n 3,33 rakam\u0131 ile \u00e7arp\u0131lmas\u0131 suretiyle destekten yararlan\u0131lacak tutar bulunacakt\u0131r.<\/p>\n

\u00d6rnek 41:\u00a0<\/strong>6 nc\u0131 b\u00f6lgede kurulu bulunan i\u015fyerinin 2015\/Mart ay\u0131 APMB ile bildirilen sigortal\u0131lar:<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n
\n

Sigortal\u0131<\/strong><\/p>\n<\/td>\n

\n

2015 y\u0131l\u0131<\/strong>
\nbelge t\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2015 y\u0131l\u0131 kanun t\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2015<\/strong>
\ny\u0131l\u0131<\/strong>
\ng\u00fcn say\u0131lar\u0131<\/strong><\/p>\n<\/td>\n

\n

Toplam SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

G\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Baz<\/strong>
\nal\u0131nacak g\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Uygulamada baz al\u0131nacak olan<\/strong>
\nsigortal\u0131lar\u0131n g\u00fcn say\u0131s\u0131<\/strong><\/p>\n<\/td>\n<\/tr>\n

(a)<\/strong><\/td>\n1<\/strong><\/td>\n05510<\/td>\n30<\/td>\n1500<\/td>\n50<\/td>\n85<\/strong><\/td>\n30<\/td>\n<\/tr>\n
(b)<\/strong><\/td>\n1<\/strong><\/td>\n05510<\/td>\n30<\/td>\n1700<\/td>\n56,66<\/td>\n85<\/strong><\/td>\n30<\/td>\n<\/tr>\n
(c)<\/strong><\/td>\n1<\/strong><\/td>\n26322<\/td>\n^0~<\/strong><\/td>\n2000<\/td>\n66,66<\/td>\n85<\/strong><\/td>\n30<\/td>\n<\/tr>\n
(d)<\/strong><\/td>\n1<\/strong><\/td>\n26322<\/td>\n30<\/td>\n5000<\/td>\n166,66<\/td>\n85<\/strong><\/td>\n–<\/td>\n<\/tr>\n
(0<\/strong><\/td>\n2<\/strong><\/td>\nYok<\/td>\n30<\/td>\n2550<\/td>\n85<\/td>\n85<\/strong><\/td>\n–<\/td>\n<\/tr>\n
(g)<\/td>\n24<\/td>\n4857<\/td>\n30<\/td>\n1201,50<\/td>\n40,05<\/td>\n85<\/strong><\/td>\n30<\/td>\n<\/tr>\n
Toplan\u0131<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n120 g\u00fcn<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

6 nc\u0131 b\u00f6lgede kurulu bulunan i\u015fyerinin 2016\/Mart ay\u0131 APHB ile bildirilen sigortal\u0131lar:<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n
\n

Sigortal\u0131<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131 belge t\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131 kanun t\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131 g\u00fcn say\u0131lar\u0131<\/strong><\/p>\n<\/td>\n

\n

Toplam SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(a)<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

05510<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2000<\/p>\n<\/td>\n<\/tr>\n

\n

(b)<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

05510<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

1647<\/p>\n<\/td>\n<\/tr>\n

\n

(d)<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

26322<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2500<\/p>\n<\/td>\n<\/tr>\n

\n

(f)<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

26322<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

1647<\/p>\n<\/td>\n<\/tr>\n

\n

(\u0131)<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

26322<\/p>\n<\/td>\n

\n

30\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 J<\/p>\n<\/td>\n

\n

2000<\/p>\n<\/td>\n<\/tr>\n

\n

(e)<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

1647<\/p>\n<\/td>\n<\/tr>\n

\n

(g)<\/p>\n<\/td>\n

\n

24<\/p>\n<\/td>\n

\n

4857<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2500<\/p>\n<\/td>\n<\/tr>\n

\n

Toplam<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

210<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Bu durumda; 2015\/\u00a0 Mart ay\u0131nda 26322 say\u0131l\u0131 kanun t\u00fcr\u00fc ile bildirilen ve g\u00fcnl\u00fck kazanc\u0131 85 TL alt\u0131nda olan sigortal\u0131lar\u0131n prim g\u00fcn say\u0131lar\u0131 (30 g\u00fcn) ile 05510 (60 g\u00fcn) ve 4857 (30 g\u00fcn) say\u0131l\u0131 kanun t\u00fcr\u00fc ile bildirilen ve g\u00fcnl\u00fck kazanc\u0131 85 TL alt\u0131nda olan sigortal\u0131lar\u0131n g\u00fcn say\u0131lar\u0131 toplam\u0131 (120 g\u00fcn) \u00fczerinden desteklen yararlan\u0131lacak toplam prim \u00f6deme g\u00fcn say\u0131s\u0131 hesaplanacakt\u0131r.<\/p>\n

Dolay\u0131s\u0131yla \u00f6rne\u011fimizdeki i\u015fyeri i\u015fverenine 2016 y\u0131l\u0131 Mart ay\u0131nda bildirdi\u011fi uzun vadeli sigorta kollar\u0131na tabi olan sigortal\u0131lar\u0131n\u0131n g\u00fcn say\u0131s\u0131 toplam\u0131 180 g\u00fcn olmas\u0131na ra\u011fmen, azami destek verilecek olan g\u00fcn say\u0131s\u0131 bir \u00f6nceki y\u0131ldaki g\u00fcnl\u00fck prime esas kazan\u00e7 tutar\u0131 85 TL ve alt\u0131nda olanlar\u0131n toplam g\u00fcn say\u0131s\u0131n\u0131 ge\u00e7emeyece\u011finden, 120 g\u00fcn X 3.33 TL = 399,60 TL tutar\u0131nda asgari \u00fccret deste\u011fi verilecektir.<\/p>\n

\u00d6rnek 42:\u00a0<\/strong>2015 Nisan ay\u0131nda (A) i\u015fyerinde \u00e7al\u0131\u015ft\u0131r\u0131lanlara ili\u015fkin belge ve kanun t\u00fcr\u00fc ile g\u00fcn ve kazan\u00e7 tutarlar\u0131 a\u015fa\u011f\u0131daki tabloda g\u00f6sterildi\u011fi gibidir.<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n
\n

Sigortal\u0131<\/strong><\/p>\n<\/td>\n

\n

2015 y\u0131l\u0131 belge t\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2015 y\u0131l\u0131<\/strong>
\nkanun t\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2015 y\u0131l\u0131 g\u00fcn say\u0131lar\u0131<\/strong><\/p>\n<\/td>\n

\n

Toplam SPEK
\nTutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

G\u00fcnl\u00fck SPEK
\nTutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Baz<\/strong>
\nal\u0131nacak g\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Uygulamada baz al\u0131nacak olan<\/strong>\u00a0sigortal\u0131lar\u0131n g\u00fcn say\u0131s\u0131<\/strong><\/p>\n<\/td>\n<\/tr>\n

(a)<\/td>\n1<\/strong><\/td>\n05510<\/td>\n30<\/td>\n1500<\/td>\n50<\/td>\n85<\/td>\n30<\/td>\n<\/tr>\n
(b)<\/td>\n1<\/strong><\/td>\n05510<\/td>\n30<\/td>\n1700<\/td>\n56,66<\/td>\n85<\/td>\n30<\/td>\n<\/tr>\n
(c)<\/td>\n1<\/strong><\/td>\n05510<\/td>\n30<\/td>\n2000<\/td>\n66.66<\/td>\n85<\/td>\n30<\/td>\n<\/tr>\n
(d)<\/td>\n1<\/strong><\/td>\n15921<\/td>\n30<\/td>\n2000<\/td>\n66,66<\/td>\n85<\/td>\n30<\/td>\n<\/tr>\n
(f)<\/td>\n2<\/strong><\/td>\nYok<\/td>\n30<\/td>\n2550<\/td>\n85<\/td>\n85<\/td>\n–<\/td>\n<\/tr>\n
(g)<\/td>\n24<\/td>\n4857<\/td>\n30<\/td>\n1201,50<\/td>\n40,05<\/td>\n85<\/td>\n30<\/td>\n<\/tr>\n
Toplam<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n150 g\u00fcn<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Sosyal g\u00fcvenlik destek primine tabi olan sigortal\u0131n\u0131n g\u00fcn say\u0131s\u0131 destekten yararlan\u0131lacak olan g\u00fcn say\u0131s\u0131n\u0131n hesab\u0131nda dikkate al\u0131nmayaca\u011f\u0131ndan, bu i\u015fverenin destekten yararlanabilece\u011fi azami g\u00fcn say\u0131s\u0131 150 g\u00fcn olacakt\u0131r.<\/p>\n

Ayn\u0131 i\u015fyerinin 2016 y\u0131l\u0131 Nisan ay\u0131 bildirimlerin a\u015fa\u011f\u0131daki gibi oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda,<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n
\n

Sigortal\u0131<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131 belge t\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131 kanun t\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131<\/strong><\/p>\n

G\u00fcn say\u0131lar\u0131<\/strong><\/p>\n<\/td>\n

\n

Toplam SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

\u00d6denecek prim borcu<\/strong><\/p>\n<\/td>\n

\n

Te\u015fvikler D\u00fc\u015f\u00fcld\u00fckten sonra \u00f6denecek prim borcu<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(a)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

05510<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

1647<\/p>\n<\/td>\n

\n

617,63<\/p>\n<\/td>\n

\n

535,28<\/p>\n<\/td>\n<\/tr>\n

\n

(b)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

05510<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

1700<\/p>\n<\/td>\n

\n

637,50<\/p>\n<\/td>\n

\n

552,50<\/p>\n<\/td>\n<\/tr>\n

\n

(c)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

05510<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2000<\/p>\n<\/td>\n

\n

750,00<\/p>\n<\/td>\n

\n

650,00<\/p>\n<\/td>\n<\/tr>\n

\n

(d)<\/p>\n<\/td>\n

\n

2<\/strong><\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2550<\/p>\n<\/td>\n

\n

816,00<\/p>\n<\/td>\n

\n

816,00<\/p>\n<\/td>\n<\/tr>\n

\n

(e)<\/p>\n<\/td>\n

\n

24<\/p>\n<\/td>\n

\n

4857<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

1647<\/p>\n<\/td>\n

\n

617,63<\/p>\n<\/td>\n

\n

279,99<\/p>\n<\/td>\n<\/tr>\n

\n

Toplam<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

120<\/p>\n<\/td>\n

<\/td>\n\n

3.438,76<\/p>\n<\/td>\n

\n

2.833,77<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

SGDP ne tabi (d) sigortal\u0131s\u0131 i\u00e7in herhangi bir destek ve te\u015fvik uygulanmayaca\u011f\u0131ndan, \u0130\u015fverenin te\u015fvikler d\u00fc\u015f\u00fcld\u00fckten sonra \u00f6deyece\u011fi toplam sigorta primi tutar\u0131 2.833,77 TL olarak bulunacakt\u0131r.<\/p>\n

\u0130\u015fverene \u00f6denecek destek tutar\u0131 120×3,33=399,60 TL dir. Bu durumda i\u015fverenin \u00f6deyece\u011fi prim tutar\u0131 2.833,77-399,60=2.434,17 TL olacakt\u0131r.<\/p>\n

\u00d6rnek 43:\u00a0<\/strong>2015 Haziran ay\u0131nda (A) i\u015fyerinde \u00e7al\u0131\u015ft\u0131r\u0131lanlara ili\u015fkin belge ve kanun t\u00fcr\u00fc ile g\u00fcn ve kazan\u00e7 tutarlar\u0131 a\u015fa\u011f\u0131daki tabloda g\u00f6sterildi\u011fi gibidir.<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n
Sigortal\u0131<\/strong><\/td>\n2015 y\u0131l\u0131 belge t\u00fcr\u00fc<\/strong><\/td>\n2015
\ny\u0131l\u0131 kanun t\u00fcr\u00fc<\/strong><\/td>\n		2015<\/strong>\u00a0y\u0131l\u0131 g\u00fcn say\u0131lar\u0131<\/strong><\/td>\nToplam SPEK tutar\u0131 TL<\/strong><\/td>\nG\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/td>\nBaz<\/strong>
\nal\u0131nacak g\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/td>\n		Uygulamada baz\u00a0\u00a0\u00a0 al\u0131nacak olan<\/strong>
\nsigortal\u0131lar\u0131n g\u00fcn say\u0131s\u0131<\/strong><\/td>\n<\/tr>\n
(a)<\/td>\n1<\/strong><\/td>\n05510<\/td>\n30<\/td>\n1500<\/td>\n50<\/td>\n85<\/td>\n30<\/td>\n<\/tr>\n
(b)<\/td>\n1<\/strong><\/td>\n05510<\/td>\n30<\/td>\n1700<\/td>\n56,66<\/td>\n85<\/td>\n30<\/td>\n<\/tr>\n
(c)<\/td>\n1<\/td>\n05510<\/td>\n30<\/td>\n2000<\/td>\n66,66<\/td>\n85<\/td>\n30<\/td>\n<\/tr>\n
(d)<\/td>\n1<\/td>\n15921<\/td>\n30<\/td>\n2000<\/td>\n66,66<\/td>\n85<\/td>\n30<\/td>\n<\/tr>\n
Toplam<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n120 g\u00fcn<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Bu i\u015fveri i\u00e7in 2016 y\u0131l\u0131n\u0131n ayn\u0131 ay\u0131 olan Haziran ay\u0131nda \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131lara ili\u015fkin tablonun a\u015fa\u011f\u0131daki gibi ger\u00e7ekle\u015fti\u011fi varsay\u0131ld\u0131\u011f\u0131nda;<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n
Sigortal\u0131<\/strong><\/td>\n2015 y\u0131l\u0131 belge t\u00fcr\u00fc<\/strong><\/td>\n2015 y\u0131l\u0131 kanun t\u00fcr\u00fc<\/strong><\/td>\n2015<\/strong>\u00a0y\u0131l\u0131 g\u00fcn say\u0131lar\u0131<\/strong><\/td>\nToplam SPEK tutar\u0131 TL<\/strong><\/td>\n<\/tr>\n
(a)<\/td>\n1<\/strong><\/td>\n05510<\/td>\n30<\/td>\n1700<\/td>\n<\/tr>\n
(b)<\/td>\n1<\/strong><\/td>\n05510<\/td>\n30<\/td>\n1700<\/td>\n<\/tr>\n
(c)<\/td>\n1<\/td>\n05510<\/td>\n30<\/td>\n2000<\/td>\n<\/tr>\n
(e)<\/td>\n1<\/td>\n05510<\/td>\n30<\/td>\n2000<\/td>\n<\/tr>\n
(f)<\/td>\n1<\/td>\n05510<\/td>\n30<\/td>\n2000<\/td>\n<\/tr>\n
Toplam<\/td>\n<\/td>\n<\/td>\n150<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Bu durumda; 2015\/Haziran ay\u0131nda 15921 say\u0131l\u0131 kanun t\u00fcr\u00fc ile bildirilen ve g\u00fcnl\u00fck kazanc\u0131 85 TL alt\u0131nda olan sigortal\u0131n\u0131n prim g\u00fcn say\u0131s\u0131 (30 g\u00fcn) ile 05510 say\u0131l\u0131 kanun t\u00fcr\u00fc ile bildirilen ve g\u00fcnl\u00fck kazanc\u0131 85 TL alt\u0131nda olan sigortal\u0131lar\u0131n g\u00fcn say\u0131lar\u0131 (90 g\u00fcn) toplam\u0131 (120 g\u00fcn) \u00fczerinden destekten yararlan\u0131lacak toplam prim \u00f6deme g\u00fcn say\u0131s\u0131 hesaplanacakt\u0131r.<\/p>\n

2015 y\u0131l\u0131n\u0131n ayn\u0131 ay\u0131nda 15921 Kanun t\u00fcr\u00fcnden yararlanan sigortal\u0131n\u0131n bilahare i\u015ften \u00e7\u0131km\u0131\u015f olmas\u0131na ra\u011fmen, 2016\/Haziran ay\u0131nda hesaplanacak prim g\u00fcn say\u0131s\u0131n\u0131n hesab\u0131nda \u00e7\u0131kan sigortal\u0131n\u0131n g\u00fcn say\u0131s\u0131 da dikkate al\u0131nacakt\u0131r. Dolay\u0131s\u0131yla 2016 y\u0131l\u0131n\u0131n ayn\u0131 ay\u0131nda destekten yararlan\u0131lacak azami g\u00fcn say\u0131s\u0131 yine 120 g\u00fcn olacakt\u0131r.<\/p>\n

4.2. 1\/1\/2016 Tarihi ve Sonras\u0131nda Tescil Edilmi\u015f Olan \u0130\u015fyerlerinde Yap\u0131lacak \u0130\u015flemler<\/strong><\/p>\n

2016 y\u0131l\u0131nda tescil edilmi\u015f veya edilecek olan i\u015fyerleri bak\u0131m\u0131ndan uzun vadeli sigorta kollar\u0131n\u0131 i\u00e7eren belge t\u00fcrlerinden ve 26322 say\u0131l\u0131 kanun t\u00fcr\u00fc se\u00e7ilerek g\u00f6nderilen ayl\u0131k prim ve hizmet belgelerindeki kay\u0131tl\u0131 sigortal\u0131lar\u0131n toplam prim \u00f6deme g\u00fcn say\u0131lan birlikte de\u011ferlendirilmek suretiyle destekten yararlan\u0131lmaya ili\u015fkin bulunacak g\u00fcn say\u0131s\u0131n\u0131n 3,33 rakam\u0131 ile \u00e7arp\u0131lmas\u0131 sureliyle destekten yararlan\u0131lacak tutar bulunacakt\u0131r.<\/p>\n

\u00d6rnek 44:\u00a0<\/strong>6 nc\u0131 b\u00f6lgede kurulu bulunan i\u015fyerinin 2016\/Mart ay\u0131 APHB ile bildirilen sigortal\u0131lar\u0131n;<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n
\n

Sigortal\u0131<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131 belge t\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131 kanun t\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131 g\u00fcn say\u0131lar\u0131<\/strong><\/p>\n<\/td>\n

\n

Toplam SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(a)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

05510<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2000<\/p>\n<\/td>\n<\/tr>\n

\n

(b)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

05510<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

1647<\/p>\n<\/td>\n<\/tr>\n

\n

(d)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

26322<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2500<\/p>\n<\/td>\n<\/tr>\n

\n

(f)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

26322<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

1647<\/p>\n<\/td>\n<\/tr>\n

\n

(\u0131)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

26322<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2000<\/p>\n<\/td>\n<\/tr>\n

\n

(e)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

1647<\/p>\n<\/td>\n<\/tr>\n

\n

(g)<\/p>\n<\/td>\n

\n

24<\/strong><\/p>\n<\/td>\n

\n

4857<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2500<\/p>\n<\/td>\n<\/tr>\n

\n

Toplam<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

210<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

2016\/Mart ay\u0131nda;<\/p>\n

\u0130\u015fverene verilecek asgari \u00fccret destek tutar\u0131 210 x 3,33= 699,30 TL olacakt\u0131r.<\/p>\n

\u00d6rnek 45:\u00a0<\/strong>(A) i\u015fvereninin 2016\/Eyl\u00fcl ay\u0131 bildirimleri a\u015fa\u011f\u0131daki tabloda g\u00f6sterildi\u011fi\u00a0gibidir.<\/span><\/p>\n\n\n\n\n\n\n\n\n\n
\n

Sigortal\u0131<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131
\nbelge t\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131
\nkanun t\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131 g\u00fcn say\u0131lar\u0131<\/strong><\/p>\n<\/td>\n

\n

Toplam SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

\u00d6denecek Prim Tutar\u0131<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(a)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

26322<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

1647<\/p>\n<\/td>\n

\n

0<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(b)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

26322<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

1647<\/p>\n<\/td>\n

\n

0<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(c)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

26322<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

1647<\/p>\n<\/td>\n

\n

0<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(d)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

26322<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

1647<\/p>\n<\/td>\n

\n

0<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(e)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

26322<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2000<\/p>\n<\/td>\n

\n

104,13<\/p>\n<\/td>\n<\/tr>\n

\n

Toplam<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

150<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\u0130\u015fveren 26322 kanun t\u00fcr\u00fcnden yararland\u0131\u011f\u0131 i\u00e7in ve asgari \u00fccretin \u00fcst\u00fcnde \u00fccret \u00f6dedi\u011fi 1 sigortal\u0131s\u0131 oldu\u011fu i\u00e7in \u00f6deyece\u011fi prim tutar\u0131 \u00f6rnekte oldu\u011fu gibi 104,13 TL dir. Bu i\u015fveren 2016\/Eyl\u00fcl ay\u0131 i\u00e7in toplam 150 x 3,33 = 499,5 TL destek almas\u0131 gerekirken, i\u015fverenin \u00f6deyece\u011fi sigorta primlerinin tutar\u0131n\u0131n Hazinece kar\u015f\u0131lanacak tutardan az oldu\u011fu durumlarda, sadece i\u015fverenin \u00f6deyece\u011fi tutar kadar asgari \u00fccret deste\u011finden yararlan\u0131labilece\u011finden, 104,13 TL tutar\u0131nda destek alacakt\u0131r.<\/p>\n

5. ALT \u0130\u015eVEREN\u0130 BULUNAN \u0130\u015eYERLER\u0130 VE ALT \u0130\u015eVERENLERLE \u0130LG\u0130L\u0130 \u0130\u015eLEMLER<\/strong><\/p>\n

5510 say\u0131l\u0131 Kanun uyar\u0131nca alt i\u015fverenler i\u00e7in m\u00fcstakil i\u015fyeri dosyas\u0131 tescil edilmedi\u011finden ve alt i\u015fverenler sosyal sigorta y\u00fck\u00fcml\u00fcl\u00fcklerini as\u0131l i\u015fverene ait i\u015fyeri dosyas\u0131 \u00fczerinden yerine getirdiklerinden, alt i\u015fvereni olan i\u015fyeri dosyalar\u0131nda alt i\u015fverenlerin kendi \u00e7al\u0131\u015ft\u0131rm\u0131\u015f olduklar\u0131 sigortal\u0131lar\u0131n\u0131n asgari \u00fccret deste\u011finden yararlanmalar\u0131 i\u00e7in alt i\u015fverenlerin 6661 say\u0131l\u0131 Kanunun uygulanaca\u011f\u0131 01.01.2016-31.12.2016 d\u00f6neminde faaliyetine devam ediyor veya faaliyete yeni ba\u015flayacak olmas\u0131 gerekmektedir.<\/p>\n

Bu bak\u0131mdan, alt i\u015fverenler i\u00e7in uygulanacak olan asgari \u00fccret deste\u011finin, alt i\u015fverenlerin kendilerine ait alt i\u015fverenlik tescillerinin; 1\/1\/2016 tarihinden \u00f6nce yap\u0131lm\u0131\u015f olmas\u0131 ve 2016 y\u0131l\u0131nda da faaliyetine devam ediyor olmas\u0131 halinde bu genelgenin 2 numaral\u0131 b\u00f6l\u00fcm\u00fcnde a\u00e7\u0131klanan usul ve esaslar, 1\/1\/2016 tarihinden sonra yap\u0131lm\u0131\u015f \/yap\u0131lacak olmas\u0131 halinde ise yine bu genelgenin\u00a0“3- 2016 Y\u0131l\u0131nda Tescil Edilmi\u015f\/ Edilecek Olan \u0130\u015fyerlerine \u0130li\u015fkin \u0130\u015f Ve \u0130\u015flemler”\u00a0<\/strong>ba\u015fl\u0131\u011f\u0131nda belirtilen usul ve esaslar dikkate al\u0131narak her bir alt i\u015fveren i\u00e7in ayr\u0131 ayr\u0131 uygulanacakt\u0131r.<\/p>\n

Bu kapsamda, destekten yararlan\u0131lacak prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n hesaplanmas\u0131nda, her bir alt i\u015fveren taraf\u0131ndan \u00e7al\u0131\u015ft\u0131r\u0131lan ve kapsama giren sigortal\u0131lar\u0131n prim \u00f6deme g\u00fcn say\u0131lar\u0131 as\u0131l i\u015fverenin ve\/veya varsa di\u011fer alt i\u015fverenlerin prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n hesab\u0131nda dikkate al\u0131nmayacakt\u0131r.<\/p>\n

\u00d6rnek 46- \u00a02015\/Mart ay\u0131 APHB ile (A) as\u0131l i\u015fvereni taraf\u0131ndan bildirilen sigortal\u0131lar;<\/strong><\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n
\n

Sigortal\u0131<\/strong><\/p>\n<\/td>\n

\n

2015 y\u0131l\u0131<\/strong><\/p>\n

belge<\/strong><\/p>\n

t\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2015 y\u0131l\u0131 g\u00fcn say\u0131lar\u0131<\/strong><\/p>\n<\/td>\n

\n

Toplam SPEK tutan TL<\/strong><\/p>\n<\/td>\n

\n

G\u00fcnl\u00fck SPEK tutan TL<\/strong><\/p>\n<\/td>\n

\n

Baz al\u0131nacak g\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Uygulamada baz al\u0131nacak olan sigortal\u0131lar\u0131n g\u00fcn say\u0131s\u0131<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(a)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

1500<\/p>\n<\/td>\n

\n

50<\/p>\n<\/td>\n

\n

85<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

(b)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

1700<\/p>\n<\/td>\n

\n

56,66<\/p>\n<\/td>\n

\n

85<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

(c)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2000<\/p>\n<\/td>\n

\n

66,66<\/p>\n<\/td>\n

\n

85<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

(d)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

5000<\/p>\n<\/td>\n

\n

166,66<\/p>\n<\/td>\n

\n

85<\/strong><\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n<\/tr>\n

\n

(e)<\/p>\n<\/td>\n

\n

2<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2500<\/p>\n<\/td>\n

\n

83,33<\/p>\n<\/td>\n

\n

85<\/strong><\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n<\/tr>\n

\n

Toplam<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n\n

90\u00a0<\/strong>g\u00fcn<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

2015 Mart ay\u0131 APHB ile (B) alt i\u015fvereni taraf\u0131ndan bildirilen sigortal\u0131lar:<\/p>\n

 <\/p>\n\n\n\n\n\n\n
\n

Sigortal\u0131<\/strong><\/p>\n<\/td>\n

\n

2015 y\u0131l\u0131 belge t\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2015 y\u0131l\u0131 g\u00fcn say\u0131lar\u0131<\/strong><\/p>\n<\/td>\n

\n

Toplam SPEK
\ntutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

G\u00fcnl\u00fck<\/strong>\u00a0SPEK<\/strong>\u00a0tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Baz al\u0131nacak<\/strong>
\ng\u00fcnl\u00fck SPEK<\/strong>
\ntutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Uygulamada<\/strong>\u00a0baz al\u0131nacak olan sigortal\u0131lar\u0131n g\u00fcn say\u0131s\u0131<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(f)<\/p>\n<\/td>\n

\n

2<\/strong><\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n

\n

2550<\/p>\n<\/td>\n

\n

85<\/p>\n<\/td>\n

\n

85<\/strong><\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n<\/tr>\n

\n

(g)<\/p>\n<\/td>\n

\n

24<\/strong><\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n

\n

2000<\/p>\n<\/td>\n

\n

66,66<\/p>\n<\/td>\n

\n

85<\/strong><\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

Toplam<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n\n

30 g\u00fcn<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

2016\/Mart ay\u0131 APHB ile (A) as\u0131l i\u015fvereni taraf\u0131ndan bildirilen sigortal\u0131lar;<\/strong><\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n
\n

Sigortal\u0131<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131 belge t\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131 g\u00fcn say\u0131lar\u0131<\/strong><\/p>\n<\/td>\n

\n

Toplam SPEK TL<\/strong><\/p>\n<\/td>\n

\n

Uygulamada baz al\u0131nacak olan sigortal\u0131lar\u0131n g\u00fcn say\u0131s\u0131<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(k)<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

1647<\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(l)<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2000<\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(m)<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2500<\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(n)<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

6000<\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(o)<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

3000<\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n<\/tr>\n

\n

Toplam<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n\n

120 g\u00fcn<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2016 Mart ay\u0131<\/span>\u00a0APHB ile (B) alt i\u015fvereni taraf\u0131ndan bildirilen sigortal\u0131lar;<\/strong><\/p>\n\n\n\n\n\n\n
\n

Sigortal\u0131<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131
\nbelge t\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131\u00a0<\/strong>
\nG\u00fcn say\u0131lar\u0131<\/strong><\/p>\n<\/td>\n

\n

Toplam SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Uygulamada baz al\u0131nacak olan sigortal\u0131lar\u0131n g\u00fcn say\u0131s\u0131<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(y)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n

\n

1647<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

(g)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n

\n

2000<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

Toplam<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n\n

60 g\u00fcn<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Bu durumda;<\/p>\n

(A) i\u015fverenin yararlanabilece\u011fi toplam g\u00fcn say\u0131s\u0131 90 g\u00fcn olacakt\u0131r.<\/p>\n

(B) alt i\u015fverenin yararlanabilece\u011fi toplam g\u00fcn say\u0131s\u0131 30 g\u00fcn olacakt\u0131r.<\/p>\n

\u00d6rnek 47- 01.01.2016 tarihinde tescil edilen (A) as\u0131l i\u015fverenince 2016\/Mart ay\u0131 APHB ile bildirilen sigortal\u0131lar:<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n
\n

Sigortal\u0131<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131<\/strong>
\nbelge<\/strong>
\nt\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131 g\u00fcn say\u0131lar\u0131<\/strong><\/p>\n<\/td>\n

\n

Toplam SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

G\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Baz al\u0131nacak g\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Uygulamada baz al\u0131nacak olan sigortal\u0131lar\u0131n g\u00fcn say\u0131s\u0131<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(a)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n

\n

1500<\/p>\n<\/td>\n

\n

50<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(b)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n

\n

3000<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(c)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n

\n

2000<\/p>\n<\/td>\n

\n

66,66<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(d)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n

\n

5000<\/p>\n<\/td>\n

\n

166,66<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(e)<\/p>\n<\/td>\n

\n

2<\/strong><\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n

\n

3500<\/p>\n<\/td>\n

\n

116,66<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n<\/tr>\n

\n

Toplam<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n\n

120 g\u00fcn<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2016\/Mart ay\u0131 (B) alt i\u015fverenince APHB ile bildirilen sigortal\u0131lar:<\/span><\/strong><\/p>\n

 <\/p>\n\n\n\n\n\n\n\n
\n

Sigortal\u0131<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131<\/strong>
\nbelge<\/strong>
\nt\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131 g\u00fcn say\u0131lar\u0131<\/strong><\/p>\n<\/td>\n

\n

Toplam<\/strong>
\nSPEK<\/strong>
\nTL<\/strong><\/p>\n<\/td>\n

\n

G\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Baz al\u0131nacak g\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Uygulamada baz al\u0131nacak olan sigortal\u0131lar\u0131n g\u00fcn say\u0131s\u0131<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(f)<\/p>\n<\/td>\n

\n

2<\/strong><\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n

\n

2550<\/p>\n<\/td>\n

\n

85<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n<\/tr>\n

\n

(g)<\/p>\n<\/td>\n

\n

24<\/strong><\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n

\n

2000<\/p>\n<\/td>\n

\n

66,66<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

(h)<\/p>\n<\/td>\n

\n

35<\/strong><\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n

\n

6000<\/p>\n<\/td>\n

\n

200<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

Toplam<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n\n

60 g\u00fcn<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2016\/Mart ay\u0131 (C) alt i\u015fverenince APHB ile bildirilen sigortal\u0131lar;<\/strong><\/p>\n\n\n\n\n\n\n
\n

Sigortal\u0131<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131<\/strong>
\nbelge<\/strong>
\nt\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131<\/strong>
\ng\u00fcn<\/strong>
\nsay\u0131lar\u0131<\/strong><\/p>\n<\/td>\n

\n

Toplam SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

G\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Baz al\u0131nacak g\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Uygulamada baz al\u0131nacak olan sigortal\u0131lar\u0131n g\u00fcn say\u0131s\u0131<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(\u0131)<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2550<\/p>\n<\/td>\n

\n

85<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

(j)<\/p>\n<\/td>\n

\n

24<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2000<\/p>\n<\/td>\n

\n

66.66<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

Toplam<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n\n

60 g\u00fcn<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

(A) i\u015fverenin yararlanabilece\u011fi toplam g\u00fcn say\u0131s\u0131 120 g\u00fcn,<\/p>\n

(B) ve (C) alt i\u015fverenlerinin yararlanabilece\u011fi toplam g\u00fcn say\u0131s\u0131 60″ar g\u00fcn, olacakt\u0131r.<\/p>\n

Alt i\u015fverenlerin Kuruma bor\u00e7lar\u0131n\u0131n bulunmas\u0131 veya \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 sigortal\u0131lar\u0131n prime esas kazan\u00e7 tutarlar\u0131m eksik bildirdi\u011finin, sigortal\u0131lar\u0131n\u0131 kay\u0131t d\u0131\u015f\u0131 \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131n\u0131n yada bildirdi\u011fi sigortal\u0131n\u0131n Hilen \u00e7al\u0131\u015fmad\u0131\u011f\u0131n\u0131n tespit edilmesi halinde, alt i\u015fverenin Kuruma olan y\u00fck\u00fcml\u00fcl\u00fcklerinden dolay\u0131 as\u0131l i\u015fverenin m\u00fcteselsilen sorumlulu\u011funun olmas\u0131 nedeniyle ilgili alt i\u015fverenler ile as\u0131l i\u015fveren de destekten yararland\u0131r\u0131lmayacakt\u0131r. Buna kar\u015f\u0131n di\u011fer alt i\u015fverenler destekten yararlanmaya devam edecektir.<\/p>\n

As\u0131l i\u015fverenlerin alt i\u015fverenleriyle, alt i\u015fverenlerin ise birbirleriyle destekten yararlanmak i\u00e7in istihdam\u0131n kayd\u0131r\u0131lmas\u0131 \u015feklinde muvazaal\u0131 i\u015flem yapt\u0131klar\u0131n\u0131n anla\u015f\u0131lmas\u0131 halinde bu i\u015fveren ve alt i\u015fverenler hakk\u0131nda asgari \u00fccret deste\u011fine ili\u015fkin h\u00fck\u00fcmler uygulanmayacakt\u0131r.<\/p>\n

6.\u00a0\u0130HALE MAKAMLARINCA DESTEKTEN YARALANAN \u0130\u015eVERENLER\u0130N HAKED\u0130\u015eLER\u0130NDEN YAPILACAK KES\u0130NT\u0130LERE \u0130L\u0130\u015eK\u0130N USUL VE ESASLAR<\/strong><\/p>\n

Bilindi\u011fi \u00fczere, 5510 say\u0131l\u0131 Kanunun Ge\u00e7ici 68 inci maddesinde\u00a0“4734 say\u0131l\u0131 Kanunun 2 nci maddesinin birinci f\u0131kras\u0131n\u0131n (a), (b), (c) ve (d) bentlerinde say\u0131lan idareler taraf\u0131ndan ilgili mevzuat\u0131 uyar\u0131nca yap\u0131lan ve s\u00f6zle\u015fmesinde fiyat fark\u0131 \u00f6denece\u011fi \u00f6ng\u00f6r\u00fclen hizmet al\u0131mlar\u0131nda; ihale dok\u00fcman\u0131nda personel say\u0131s\u0131n\u0131n belirlendi\u011fi ve haftal\u0131k \u00e7al\u0131\u015fma saatinin tamam\u0131n\u0131n idarede kullan\u0131lmas\u0131n\u0131n \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc i\u015f\u00e7ilikler i\u00e7in birinci f\u0131kra uyar\u0131nca Hazine taraf\u0131ndan kar\u015f\u0131lanacak tutarlar bu idarelerce i\u015fverenlerin hak edi\u015finden kesilir.”\u00a0<\/em>h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n

Bu bak\u0131mdan, ge\u00e7ici 68 inci madde kapsam\u0131nda destekten yararlanan i\u015fverenlerin yararland\u0131klar\u0131 destek tutarlar\u0131n\u0131n ihale makamlar\u0131nca hakedi\u015flerinden kesilebilmesi i\u00e7in, s\u00f6z konusu destek kapsam\u0131nda yararlan\u0131lan tutar “\u0130darelerce e-bor\u00e7 sorgulama” ekran\u0131ndan destek tutar\u0131n\u0131n g\u00f6r\u00fcnt\u00fclenmesine kadar ilgili Sosyal G\u00fcvenlik Merkezlerince\/Sosyal G\u00fcvenlik II M\u00fcd\u00fcrl\u00fcklerince talep edilmesi halinde ihale makamlar\u0131na yaz\u0131 ile bildirilecek ve buna g\u00f6re kesinti yap\u0131lacakt\u0131r.<\/p>\n

Yukar\u0131da belirtilen idarelerden i\u015f alan i\u015fverenlere en son aya ait hakedi\u015fin \u00f6denmesinde; hakedi\u015f\/hakedi\u015flerden kesilemeyen asgari \u00fccret destek tutarlar\u0131 \u00f6nceki aylarda ger\u00e7ekle\u015fen destek tutarlar\u0131 dikkate al\u0131narak emanet hesaplar\u0131na al\u0131n\u0131r. En son aya ait hakedi\u015f tutar\u0131n\u0131n, asgari \u00fccret destek tutarlar\u0131n\u0131 kar\u015f\u0131lamayaca\u011f\u0131n\u0131n anla\u015f\u0131lmas\u0131 halinde bir \u00f6nceki hakedi\u015ften de bu maksatla yeteri kadar kesinti yap\u0131larak emanet hesaplar\u0131na al\u0131n\u0131r.<\/p>\n

Hakedi\u015ften kesilen tutarlar veya emanete al\u0131nan tutarlar, Sosyal G\u00fcvenlik Kurumunun “\u0130darelerce e-bor\u00e7 sorgulama” ekran\u0131ndan g\u00f6r\u00fcnt\u00fclenerek destek tutar\u0131n\u0131n kesinle\u015fmesinden sonra genel b\u00fct\u00e7eye gelir kaydedilmek \u00fczere illerde muhasebe m\u00fcd\u00fcrl\u00fcklerinin il\u00e7elerde ise mal m\u00fcd\u00fcrl\u00fcklerinin banka hesaplar\u0131na aktar\u0131l\u0131r. Emanete al\u0131nan tutarlar yararlan\u0131lan asgari \u00fccret destek tutarlar\u0131ndan fazla ise bu tutarlar idarelerce i\u015fverenlerin varsa bor\u00e7lar\u0131na mahsup edilir. Borcunun bulunmad\u0131\u011f\u0131n\u0131n anla\u015f\u0131lmas\u0131 durumunda ise i\u015fverenlere iade edilir.<\/p>\n

7.\u00a05510 SAYILI KANUNUN EK 9 UNCU MADDES\u0130N\u0130N B\u0130R\u0130NC\u0130 FIKRASI KAPSAMINA G\u0130REN S\u0130GORTALILARI \u00c7ALI\u015eTIRAN \u0130\u015eVERENLER<\/strong><\/p>\n

5510 say\u0131l\u0131 Kanunun ek 9 uncu maddesi kapsam\u0131nda ev hizmetlerinde ay i\u00e7inde 10 g\u00fcn ve \u00fczerinde sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenler hakk\u0131nda maddenin be\u015finci f\u0131kras\u0131na g\u00f6re Kanundaki i\u015fveren y\u00fck\u00fcml\u00fcl\u00fcklerini yeniden belirlemeye, Kuruma verilmesi gereken bildirge ve belgeleri birle\u015ftirmeye, yap\u0131lacak bildirimlerin ve primlerin \u00f6denmesine ili\u015fkin usul ve esaslar\u0131 tespite Kurum yetkili oldu\u011fundan 1\/4\/2015 tarihli ve 29313 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan “Ev Hizmetlerinde 5510 say\u0131l\u0131 kanunun Ek 9 uncu maddesi Kapsam\u0131nda Sigortal\u0131 \u00c7al\u0131\u015ft\u0131r\u0131lmas\u0131 Hakk\u0131nda Tebli\u011f” gere\u011fince bu sigortal\u0131lar\u0131n bildirimleri “Ev Hizmetlerinde 10 G\u00fcn ve Daha Fazla \u00c7al\u0131\u015ft\u0131r\u0131lacaklara \u0130li\u015fkin Bildirge” ile yap\u0131lmakta olup i\u015fverenlerden ayr\u0131ca ayl\u0131k prim ve hizmet belgesi al\u0131nmamaktad\u0131r.<\/p>\n

5510 say\u0131l\u0131 Kanunun ek 9 uncu maddesinin birinci f\u0131kras\u0131na g\u00f6re ev hizmetlerinde ay i\u00e7inde 10 g\u00fcn ve \u00fczerinde sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenlerin ge\u00e7ici 68 inci maddesi uygulamas\u0131ndan yararlanmas\u0131nda;<\/p>\n

-1\/4\/2015 tarihinden itibaren ilk defa “Ev Hizmetlerinde 10 G\u00fcn ve Daha Fazla \u00c7al\u0131\u015ft\u0131r\u0131lacaklara \u0130li\u015fkin Bildirge” vererek m\u00fcracaat edip 2016 y\u0131l\u0131nda da bu kapsamda sigortal\u0131 \u00e7al\u0131\u015ft\u0131rmaya devam edenler hakk\u0131nda, 2015 y\u0131l\u0131nda ayl\u0131k prim ve hizmet belgesi al\u0131nmad\u0131\u011f\u0131ndan, bir \u00f6nceki y\u0131l\u0131n ayn\u0131 ay\u0131nda ayl\u0131k prim ve hizmet belgesi verilmi\u015f olup olmad\u0131\u011f\u0131na bak\u0131lmayacak ek 9 uncu madde 1\/4\/2015 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011finden 2015 y\u0131l\u0131 Nisan ve sonraki aylarda yap\u0131lan m\u00fcracaatlarda bildirilen beyan g\u00fcn say\u0131s\u0131 ile beyan edilen prime esas g\u00fcnl\u00fck kazan\u00e7 85,00 TL ve alt\u0131nda olmas\u0131 ko\u015fuluyla destekten yararland\u0131r\u0131lacaklard\u0131r.<\/p>\n

\u00d6rnek 48:\u00a0<\/strong>15\/4\/2015 tarihinde 5510 say\u0131l\u0131 Kanunun ek 9 uncu maddesi kapsam\u0131nda ayda 30 g\u00fcn s\u00fcreyle ve 40,05 TL g\u00fcnl\u00fck kazan\u00e7 \u00fczerinden sigortal\u0131 \u00e7al\u0131\u015ft\u0131rmak \u00fczere bildirim yapan i\u015fverenin bu sigortal\u0131y\u0131 2016 y\u0131l\u0131nda da \u00e7al\u0131\u015ft\u0131rmaya devam edece\u011fi varsay\u0131ld\u0131\u011f\u0131nda, 2015 y\u0131l\u0131 Ocak, \u015eubat ve Mart aylar\u0131nda herhangi bir bildirim olmad\u0131\u011f\u0131ndan 2015 y\u0131l\u0131 Nisan ay\u0131ndaki bildirim yap\u0131lan ve prim \u00f6denen 16 g\u00fcn esas al\u0131narak 2016 y\u0131l\u0131 Ocak, \u015eubat, Mart ve Nisan aylar\u0131 i\u00e7in 16 g\u00fcn \u00fczerinden 16 x 3,33 = 53,28 TL, 2016 y\u0131l\u0131n\u0131n di\u011fer aylar\u0131 i\u00e7in 30 g\u00fcn s\u00fcre ile 30 x 3,33 = 99,9 TL destekten yararlanmas\u0131 sa\u011flanacakt\u0131r.<\/p>\n

-1\/4\/2015 tarihinden \u00f6nce ev hizmetlerinde \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 sigortal\u0131 i\u00e7in i\u015fveren sistemi i\u00e7inde ayl\u0131k prim ve hizmet belgesi veren i\u015fverenin 1\/4\/2015 tarihinden itibaren ek 9 uncu madde uygulamas\u0131na ge\u00e7mesi halinde 2016 y\u0131l\u0131 Ocak, \u015eubat ve Mart aylar\u0131nda destek unsurlar\u0131ndan yararland\u0131r\u0131lmas\u0131nda 2015 y\u0131l\u0131nda ayl\u0131k prim ve hizmet belgesi verilen ilgili aylara bak\u0131larak karar verilecektir.<\/p>\n

\u00d6rnek 49:\u00a0<\/strong>2007 y\u0131l\u0131ndan itibaren ev hizmetlerinde sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fveren 1\/6\/2015 tarihinde ek 9 uncu madde kapsam\u0131nda 30 g\u00fcn s\u00fcre ile 42,00 TL g\u00fcnl\u00fck prime esas kazan\u00e7 \u00fczerinden prim \u00f6demek \u00fczere yeni sisteme ge\u00e7i\u015f yapm\u0131\u015ft\u0131r. Bu durumda 2015 y\u0131l\u0131 Ocak, \u015eubat, Mart, Nisan ve May\u0131s aylar\u0131nda ayl\u0131k prim ve hizmet belgesine, 2015 y\u0131l\u0131 Haziran ay\u0131 ve sonras\u0131nda ise ek 9 uncu madde kapsam\u0131ndaki g\u00fcn say\u0131lar\u0131na g\u00f6re i\u015flem yap\u0131laca\u011f\u0131ndan i\u015fverene 2016 y\u0131l\u0131ndaki her bir ay i\u00e7in 30 x 3,33 = 99,90 TL destek yap\u0131labilecektir.<\/p>\n

-\u0130lk defa 1\/1\/2016 ve sonras\u0131nda ek 9 uncu madde kapsam\u0131nda m\u00fcracaat eden i\u015fverenler hakk\u0131nda vadesi ge\u00e7mi\u015f borcun bulunmamas\u0131 ve cari ay prim bor\u00e7lar\u0131n\u0131n \u00f6denme zorunlulu\u011fu bulundu\u011fundan bu genelgenin\u00a0“3- 2016 Y\u0131l\u0131nda Tescil Edilmi\u015f\/ Edilecek Olan \u0130\u015fyerlerine<\/strong><\/p>\n

\u0130li\u015fkin \u0130\u015f Ve \u0130\u015flemler”\u00a0<\/strong>ba\u015fl\u0131\u011f\u0131nda belirtilen usul ve esaslar \u00e7er\u00e7evesinde destekten yararlan\u0131lacakt\u0131r.<\/p>\n

\u00d6rnek\u00a0<\/strong>50: 12\/2\/2016 tarihinde ek 9 uncu madde kapsam\u0131nda 20 g\u00fcn s\u00fcreyle ve 54,9 TL g\u00fcnl\u00fck prime esas kazan\u00e7 \u00fczerinden sigortal\u0131 \u00e7al\u0131\u015ft\u0131rmak \u00fczere bildirim yapan i\u015fverenin 2016 y\u0131l\u0131 \u015eubat ay\u0131 prim \u00f6deme g\u00fcn say\u0131s\u0131 18 g\u00fcn takip eden aylar 20 g\u00fcn olarak dikkate al\u0131nacak, bu i\u015fveren 2016 y\u0131l\u0131 \u015eubat ay\u0131nda 18 x 3,33 = 59,94 TL, takip eden aylarda 20 x 3,33 = 66,60 TL destekten yararlanabilecektir.<\/p>\n

8. ORTAK H\u00dcK\u00dcMLER<\/strong><\/p>\n

8.1. Muvazaal\u0131 \u0130\u015flemlerin \u00d6nlenmesi<\/strong><\/p>\n

Asgari \u00fccret deste\u011finden yararlanmak amac\u0131yla, mevcut bir i\u015fyerinin kapat\u0131larak de\u011fi\u015fik bir ad veya unvan ya da i\u015f birimi olarak faaliyete ge\u00e7irildi\u011finin anla\u015f\u0131lmas\u0131 halinde, bu nitelikteki i\u015fyeri i\u015fverenleri asgari \u00fccret deste\u011finden yararland\u0131r\u0131lmayacak, yararlan\u0131lm\u0131\u015f olmas\u0131 halinde yararland\u0131r\u0131lan tutarlar gecikme cezas\u0131 ve gecikme zamm\u0131 ile birlikte tahsil olunacakt\u0131r.<\/p>\n

\u00d6rnek 51-\u00a0<\/strong>1\/1\/2016 tarihinden \u00f6nce tescil edilmi\u015f olan bir i\u015fyerinin \u00e7al\u0131\u015fanlar\u0131n\u0131n tamam\u0131n\u0131n destekten yararlanabilmesi amac\u0131yla t\u00fcm sigortal\u0131lar\u0131n\u0131 i\u015ften \u00e7\u0131kartarak, i\u015fyerinin ilk defa faaliyete ge\u00e7en bir i\u015fyeri gibi 2016 y\u0131l\u0131nda yeniden tescil edilmi\u015f oldu\u011funun tespit edilmesi \u00fczerine i\u015fyeri dosyas\u0131 iptal edilerek \u00f6nceki dosya ile birle\u015ftirilecek ve bu i\u015fyeri s\u00f6z konusu destekten yararland\u0131r\u0131lmayacakt\u0131r. Ayr\u0131ca, yeni kurulan bir i\u015fyeri gibi 2016 y\u0131l\u0131ndaki yararlanm\u0131\u015f oldu\u011fu t\u00fcm aylara ili\u015fkin destek tutarlar\u0131n\u0131n da gecikme cezas\u0131 ve gecikme zamm\u0131 ile birlikte tahsili gerekecektir.<\/p>\n

8.2. Deste\u011fe\u00a0<\/strong>Esas\u00a0G\u00fcn ve Kazan\u00e7lar\u0131n Kapsam\u0131<\/strong><\/p>\n

2015 ve 2016 y\u0131l\u0131n\u0131n esas al\u0131nacak ilgili aylar\u0131nda, prime esas kazan\u00e7 miktar\u0131nda ve prim \u00f6deme g\u00fcn say\u0131s\u0131nda de\u011fi\u015fikli\u011fe neden olacak \u015fekilde Kurumun denetim ve kontrol ile g\u00f6revlendirilmi\u015f memurlar\u0131nca yap\u0131lan tespitler veya di\u011fer kamu idarelerinin denetim elemanlar\u0131nca kendi mevzuatlar\u0131 gere\u011fince yapacaklar\u0131 soru\u015fturma, denetim ve incelemeler neticesinde ya da bankalar, d\u00f6ner sermayeli kurulu\u015flar, kamu idareleri ile kanunla kurulan kurum ve kurulu\u015flardan alman bilgi ve belgelere veya mahkeme ilam\u0131na istinaden, \u00e7al\u0131\u015ft\u0131rd\u0131klar\u0131 sigortal\u0131lar\u0131 Kuruma bildirmedi\u011fi, prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131 ya da prime esas kazan\u00e7 tutar\u0131n\u0131 eksik bildirildi\u011finin veya Kuruma bildirilen sigortal\u0131lar\u0131n fiilen \u00e7al\u0131\u015fmad\u0131\u011f\u0131n\u0131n;<\/p>\n

-Yap\u0131lan kontrol ve denetimler sonucunda tespit edilmesi halinde, tutanak tarihinin, -Bankalar, d\u00f6ner sermayeli kurulu\u015flar, kamu idareleri ile kanunla kurulan kurum ve kurulu\u015flardan al\u0131nan bilgi ve belgelerden anla\u015f\u0131lmas\u0131 halinde, s\u00f6z konusu yaz\u0131lar\u0131n Kuruma intikal tarihinin,<\/p>\n

-Mahkeme ilam\u0131 ile karar verilmesi halinde, mahkemenin kesinle\u015fmi\u015f karar tarihinin, 2015 y\u0131l\u0131 i\u00e7in \u00f6zel ve kamu sekt\u00f6r\u00fc i\u015fyeri ayr\u0131m\u0131 yap\u0131lmaks\u0131z\u0131n 29.02.2016 tarihinden, 2016 y\u0131l\u0131 i\u00e7in 28.02.2017 tarihlerinden \u00f6nce olmas\u0131na ra\u011fmen ayl\u0131k prim ve hizmet belgesinin (S.S.\u0130.Y.’nin 102. Maddesinde belirtilen ve yasal s\u00fcresinde verildi\u011fi kabul edilen belgelerden kaynaklanan as\u0131l veya ek belgeler dahil) Kurum taraf\u0131ndan i\u015fleme al\u0131nma tarihlerinin 2015 y\u0131l\u0131 i\u00e7in 29.02.2016, 2016 y\u0131l\u0131 i\u00e7in 28.02.2017 tarihinden sonra olmas\u0131 halinde prim belgelerindeki g\u00fcn ve kazan\u00e7lar dikkate al\u0131nmayacakt\u0131r.<\/p>\n

\u00d6rnek 52:<\/strong><\/p>\n

2015 y\u0131l\u0131 Nisan Ay\u0131<\/strong><\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n
\n

Sigortal\u0131<\/strong><\/p>\n<\/td>\n

\n

2015 y\u0131l\u0131<\/strong>
\nbelge<\/strong>
\nt\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2015 y\u0131l\u0131 g\u00fcn say\u0131lar\u0131<\/strong><\/p>\n<\/td>\n

\n

Toplam SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

G\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Baz al\u0131nacak g\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Uygulamada baz al\u0131nacak olan<\/strong>
\nsigortal\u0131lar\u0131n g\u00fcn say\u0131s\u0131<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(a)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2500<\/p>\n<\/td>\n

\n

83,33<\/p>\n<\/td>\n

\n

85<\/strong><\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(b)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2500<\/p>\n<\/td>\n

\n

83,33<\/p>\n<\/td>\n

\n

85<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

(c)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2500<\/p>\n<\/td>\n

\n

83,33<\/p>\n<\/td>\n

\n

85<\/strong><\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(d)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2000<\/p>\n<\/td>\n

\n

66,66<\/p>\n<\/td>\n

\n

85<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

(e)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2000<\/p>\n<\/td>\n

\n

66,66<\/p>\n<\/td>\n

\n

85<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

Toplam<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n\n

150 g\u00fcn<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

2016 y\u0131l\u0131 Nisan ay\u0131<\/strong><\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n
\n

Sigortal\u0131<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131<\/strong>
\nbelge<\/strong>
\nt\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2016 y\u0131l\u0131 g\u00fcn say\u0131lar\u0131<\/strong><\/p>\n<\/td>\n

\n

Toplam SPEK tutan TL<\/strong><\/p>\n<\/td>\n

\n

G\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Baz al\u0131nacak g\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Uygulamada baz al\u0131nacak olan sigortal\u0131lar\u0131n g\u00fcn say\u0131s\u0131<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(a)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n

\n

3000<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

(b)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n

\n

3000<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

(c)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n

\n

3500<\/p>\n<\/td>\n

\n

116,66<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

(d)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/strong><\/p>\n<\/td>\n

\n

5000<\/p>\n<\/td>\n

\n

166,66<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

(e)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

3500<\/p>\n<\/td>\n

\n

116.66<\/p>\n<\/td>\n

\n

Yok<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

Toplam<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n\n

150 g\u00fcn<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

20.01.2016 tarihinde Y\u00fcksek Hakem Kurulu, yukar\u0131daki toplu i\u015f s\u00f6zle\u015fmesine tabi i\u015fyerindeki i\u015f\u00e7ilerin \u00fccretlerine 2015 y\u0131l\u0131 i\u00e7in % 20 zam \u00fczerinden toplu i\u015f s\u00f6zle\u015fmesinin ba\u011f\u0131tlanmas\u0131na karar vermi\u015f olmas\u0131 durumunda; yeni toplu s\u00f6zle\u015fmeye g\u00f6re 2015 y\u0131l\u0131 Nisan ay\u0131 tablosu a\u015fa\u011f\u0131daki gibi olacakt\u0131r.<\/p>\n

2015 y\u0131l\u0131 Nisan ay\u0131<\/span><\/strong><\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n
\n

Sigortal\u0131<\/strong><\/p>\n<\/td>\n

\n

2015<\/strong>
\ny\u0131l\u0131<\/strong>
\nbelge<\/strong>
\nt\u00fcr\u00fc<\/strong><\/p>\n<\/td>\n

\n

2015<\/strong>
\ny\u0131l\u0131<\/strong>
\ng\u00fcn<\/strong>
\nsay\u0131lar\u0131<\/strong><\/p>\n<\/td>\n

\n

Toplam<\/strong>
\nSPEK<\/strong>
\ntutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Toplu i\u015f<\/strong>
\nS\u00f6zle\u015fmesi fark\u0131na g\u00f6re yeni \u00fccret (%20)<\/strong><\/p>\n<\/td>\n

\n

Toplu i\u015f s\u00f6zle\u015fmesi sonras\u0131 G\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Baz al\u0131nacak g\u00fcnl\u00fck SPEK tutar\u0131 TL<\/strong><\/p>\n<\/td>\n

\n

Uygulamada<\/strong>
\nbaz al\u0131nacak<\/strong>
\nolan<\/strong>
\nsigortal\u0131lar\u0131n<\/strong>
\ng\u00fcn say\u0131s\u0131<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

(a)<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2500<\/p>\n<\/td>\n

\n

3000<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

85<\/strong><\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n<\/tr>\n

\n

(b)<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2500<\/p>\n<\/td>\n

\n

3000<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

85<\/strong><\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n<\/tr>\n

\n

(c)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2500<\/p>\n<\/td>\n

\n

3000<\/p>\n<\/td>\n

\n

100<\/p>\n<\/td>\n

\n

85<\/strong><\/p>\n<\/td>\n

\n

0<\/p>\n<\/td>\n<\/tr>\n

\n

(d)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2000<\/p>\n<\/td>\n

\n

2400<\/p>\n<\/td>\n

\n

80<\/strong><\/p>\n<\/td>\n

\n

85<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

(e)<\/p>\n<\/td>\n

\n

1<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n

\n

2000<\/p>\n<\/td>\n

\n

2400<\/p>\n<\/td>\n

\n

80<\/strong><\/p>\n<\/td>\n

\n

85<\/strong><\/p>\n<\/td>\n

\n

30<\/p>\n<\/td>\n<\/tr>\n

\n

Toplam<\/p>\n<\/td>\n

2016 y\u0131l\u0131n\u0131n ayn\u0131 ay\u0131nda destek ten yararlan\u0131lacak g\u00fcn say\u0131s\u0131<\/td>\n\n

60 g\u00fcn<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Buna g\u00f6re, toplu i\u015f s\u00f6zle\u015fmesi gere\u011fi olu\u015fan fark \u00fccretler ili\u015fkin olduklar\u0131 ay\u0131n prime esas kazanc\u0131na dahil oldu\u011fundan, yeni duruma g\u00f6re daha \u00f6nce destekten yararlan\u0131lan (a), (b) ve (c) sigortal\u0131lar\u0131n\u0131n, g\u00fcnl\u00fck prime esas kazan\u00e7 tutar\u0131 85 TL’nin \u00fczerine \u00e7\u0131kt\u0131\u011f\u0131ndan, bu sigortal\u0131lar\u0131n g\u00fcn say\u0131lar\u0131, 2016 y\u0131l\u0131 Nisan ay\u0131nda destekten yararlan\u0131lacak tutar\u0131n hesab\u0131nda dikkate al\u0131nmayacakt\u0131r. G\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere toplu i\u015f s\u00f6zle\u015fmesi yap\u0131lmadan \u00f6nce 2016 y\u0131l\u0131 Nisan ay\u0131nda destekten yararlan\u0131lacak g\u00fcn say\u0131s\u0131n\u0131n hesab\u0131nda 2015 y\u0131l\u0131n\u0131n ayn\u0131 ay\u0131ndaki 150 g\u00fcn esas al\u0131n\u0131rken, toplu i\u015f s\u00f6zle\u015fmesinden sonra bu say\u0131 60 g\u00fcne d\u00fc\u015fm\u00fc\u015ft\u00fcr.<\/p>\n

52 numaral\u0131 \u00f6rnekteki karara g\u00f6re verilen belgelerin i\u015fleme al\u0131nma tarihinin 29.02.2016 tarihinden sonra olmas\u0131 halinde s\u00f6z konusu belgelerdeki g\u00fcn ve kazan\u00e7 tutarlar\u0131 asgari \u00fccret destek hesab\u0131nda dikkate al\u0131nmayacakt\u0131r.<\/p>\n

\u00d6rnek 53:\u00a0<\/strong>2016 y\u0131l\u0131nda tescil edilmi\u015f bir i\u015fyerinde, 30.06.2016 tarihinde i\u015ften \u00e7\u0131kart\u0131lan A sigortal\u0131s\u0131n\u0131n Ankara \u00ee\u015f Mahkemesinde a\u00e7t\u0131\u011f\u0131 dava sonucunda, 03.01.2017 tarihinde i\u015fe iadesine karar verilmi\u015ftir. Bu karara g\u00f6re i\u015fe ba\u015flat\u0131lan A sigortal\u0131s\u0131 i\u00e7in i\u015fveren i\u015f akdinin feshedildi\u011fi ay\u0131 takip eden 2016 y\u0131l\u0131 Temmuz, A\u011fustos, Eyl\u00fcl ve Ekim aylar\u0131 i\u00e7in S.S.\u0130.Y.’nin 102 maddesine g\u00f6re verilen ek\/as\u0131l bildirgeleri nedeniyle belirtilen aylar i\u00e7in asgari \u00fccret deste\u011finden yararlanabilmesi i\u00e7in bu karara ili\u015fkin d\u00fczenlenecek belgelerin 28.02.2017 tarihine kadar i\u015fleme al\u0131nmas\u0131 gerekmektedir.<\/p>\n

8.3. Devir, \u0130ntikal ve Adres De\u011fi\u015fikliklerinde Asgari \u00dccret Deste\u011finden Yararlan\u0131lmas\u0131<\/strong><\/p>\n

Bilindi\u011fi gibi i\u015fyerlerinin devredilmesi veya intikal etmesi durumunda i\u015fyerini devralan veya i\u015fyeri intikal eden i\u015fverenler ad\u0131na yeni bir dosya a\u00e7\u0131lmay\u0131p mevcut i\u015fyeri dosyas\u0131 \u00fczerinden i\u015fyeri bildirgesi al\u0131nmak suretiyle i\u015flemler y\u00fcr\u00fct\u00fcld\u00fc\u011f\u00fcnden asgari \u00fccret deste\u011fi uygulamas\u0131nda, devredilen veya intikal eden i\u015fyerleri bak\u0131m\u0131ndan i\u015fveren de\u011fi\u015fikli\u011fi \u00fczerinde durulmaks\u0131z\u0131n i\u015fyeri baz\u0131nda i\u015flemlerin yap\u0131lmas\u0131 gerekmektedir.<\/p>\n

\u00d6te yandan adres de\u011fi\u015fikli\u011fi nedeniyle gerek ayn\u0131 il i\u00e7inde ba\u015fka bir \u00fcnitenin g\u00f6rev b\u00f6lgesine ve gerekse bir ilden ba\u015fka bir ile nakledilen i\u015fyerleri bak\u0131m\u0131ndan yeni i\u015fyeri dosyas\u0131 tescil edildi\u011finden, adres de\u011fi\u015fikli\u011fi nedeniyle yeni tescil edilen i\u015fyerleri i\u00e7in i\u015fyerinin asgari \u00fccret deste\u011finden nakledilen eski i\u015fyeri ko\u015fullar\u0131na g\u00f6re yararlanmas\u0131 gerekti\u011finden, i\u015fyeri tescili a\u015famas\u0131nda sigorta primleri te\u015fvik uygulamas\u0131nda oldu\u011fu gibi “adres de\u011fi\u015fikli\u011fi” se\u00e7ene\u011fi i\u015faretlenmek suretiyle destekten yararlan\u0131lacakt\u0131r.<\/p>\n

8.4. Asgari \u00dccret Deste\u011finden Yararlanmamas\u0131 Gerekti\u011fi Tespit Edilen \u0130\u015fverenlerin Sigorta Primi Te\u015fvik, Destek ve \u0130ndirimlerden Yararlanma Durumlar\u0131<\/strong><\/p>\n

Bilindi\u011fi \u00fczere, ilgili aya ili\u015fkin d\u00fczenlenmi\u015f ayl\u0131k prim ve hizmet belgelerinden dolay\u0131 tahakkuk eden primlerin tamam\u0131n\u0131n yasal s\u00fcresi i\u00e7inde \u00f6denmemesi halinde;<\/p>\n

– 5510 say\u0131l\u0131 Kanunun 81 inci maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) ve (i) bentleri ile ikinci f\u0131kras\u0131nda ve an\u0131lan Kanunun Ek 2 nci maddesinde,<\/p>\n

– 4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanununun 50 nci maddesinin be\u015finci f\u0131kras\u0131nda, ge\u00e7ici 10 ve ge\u00e7ici 15 inci maddelerinde,<\/p>\n

yer alan sigorta primi te\u015fvik, destek ve indirimlerden yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/p>\n

Bununla birlikte, 5510 say\u0131l\u0131 Kanunun ge\u00e7ici 68 inci maddesinin ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralar\u0131 gere\u011fince asgari \u00fccret deste\u011finden yararlanmamas\u0131 gerekti\u011fi tespit edilen i\u015fverenlerin tespitin yap\u0131ld\u0131\u011f\u0131 i\u015fyerinden 2016\/Ocak ila Aral\u0131k aylan aras\u0131nda asgari \u00fccret deste\u011finden yararlanmas\u0131 m\u00fcmk\u00fcn bulunmamakta olup, bu aylarda asgari \u00fccret deste\u011finden yararlan\u0131lm\u0131\u015f olmas\u0131 halinde yararlan\u0131lan tutarlar gecikme cezas\u0131 ve gecikme zamm\u0131 ile birlikte i\u015fverenden tahsil edilecektir.<\/p>\n

Bu durumda, 5510 say\u0131l\u0131 Kanunun ge\u00e7ici 68 inci maddesinin ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralar\u0131 gere\u011fince asgari \u00fccret deste\u011finden yararlanmamas\u0131 gerekti\u011fi tespit edilen i\u015fverenlerden, ilgili aylarda yararlan\u0131lan asgari \u00fccret deste\u011finin gecikme cezas\u0131 ve gecikme zamm\u0131 ile birlikte tahsil edilmesi halinde, ilgili aya ili\u015fkin i\u015fverence \u00f6denmesi gereken primler yasal s\u00fcresinde eksik \u00f6denmi\u015f olaca\u011f\u0131ndan asgari \u00fccret deste\u011finin geri al\u0131naca\u011f\u0131 ilgili aylarda yasal s\u00fcresi i\u00e7inde \u00f6deme \u015fart\u0131na ba\u011fl\u0131 olan sigorta primi te\u015fvik, destek ve indirimlerden de yararlan\u0131lmas\u0131na imkan bulunmamas\u0131 nedeniyle, ilgili aylarda yararlan\u0131lan sigorta primi te\u015fvik, destek ve indirim tutarlar\u0131 i\u015fverenlerden gecikme cezas\u0131 ve gecikme zamm\u0131 ile birlikte geri al\u0131nacakt\u0131r.<\/p>\n

8. 5. Asgari \u00dccret Deste\u011finin Sigorta Prim bor\u00e7lar\u0131na mahsup veya iade edilmesi<\/strong><\/p>\n

Bu genelgenin 2 nci ve 3 \u00fcnc\u00fc maddelerinde belirlenen usul ve esaslara g\u00f6re bulunacak asgari \u00fccret deste\u011fiyle sa\u011flanacak indirim tutar\u0131, ilgili ay\u0131 takip eden ay\/aylardan do\u011fan sigorta prim bor\u00e7lar\u0131na mahsup edilecektir. \u0130\u015fverenin 28.02.2017 tarihine kadar mahsup edilecek prim borcunun olmamas\u0131 dolay\u0131s\u0131yla alacakl\u0131 olmas\u0131 durumunda, alacakl\u0131 oldu\u011fu tutar, i\u015fverenin Kurumda tescilli ba\u015fka i\u015fyerlerinin sigorta primi ile idari para cezas\u0131na mahsup edilecektir. Mahsup edilecek ba\u015fka borcunun olmamas\u0131 durumunda, alacakl\u0131 tutar 5510 say\u0131l\u0131 Kanunun 89 uncu maddesine g\u00f6re iade edilecektir.<\/p>\n

8.6. Asgari \u00dccret Deste\u011finden Yararlanmak i\u00e7in ba\u015fvuru \u015fart\u0131<\/strong><\/p>\n

6661 say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun’un 17 nci maddesi ile 5510 say\u0131l\u0131 Kanuna ge\u00e7ici 68 inci Maddesinde \u00f6ng\u00f6r\u00fclen asgari \u00fccret deste\u011finden yararlanmak i\u00e7in i\u015fverenlerin ba\u015fvuru \u015fart\u0131 aranmayacak olup, genelgede belirtilen \u015fartlar\u0131 ta\u015f\u0131yan i\u015fverenlerimiz, Kanun h\u00fck\u00fcmlerinden yararlanacakt\u0131r.<\/p>\n

9. YARARLANILAN DESTEK TUTARLARININ HAZ\u0130NEDEN TAHS\u0130L\u0130NE \u0130L\u0130\u015eK\u0130N USUL VE ESASLAR<\/strong><\/p>\n

\u0130\u015fverenlerin yararlanm\u0131\u015f oldu\u011fu destek tutarlar\u0131n\u0131n Hazineden tahsiline ili\u015fkin usul ve esaslar Strateji Geli\u015ftirme Ba\u015fkanl\u0131\u011f\u0131nca yerine getirilecektir.<\/p>\n

Bilgi edinilmesini ve gere\u011fini rica ederim.<\/p>\n

Dr. Mehmet Selim BA\u011eLI
\nKurum Ba\u015fkan\u0131<\/strong><\/p>\n

Ekler:<\/strong>
\nEk-1 Uzun vadeli sigorta kollar\u0131 uygulanan belge t\u00fcr\u00fc
\nEk-2 5018 say\u0131l\u0131 Kanuna ekli (I) say\u0131l\u0131 cetvelde say\u0131lan kamu idarelerine<\/p>\n

DA\u011eITIM<\/span><\/strong>
\nGere\u011fi:<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Bilgi:<\/strong>
\n– Merkez ve ta\u015fra te\u015fkilat\u0131na\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131na<\/p>\n

 <\/p>\n

EK:1<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
UZUN VADEL\u0130 S\u0130GORTA KOLLARINA TAB\u0130\u0130 \u00c7ALI\u015eAN S\u0130GORTALILAR \u0130\u00c7\u0130N:<\/strong><\/td>\n<\/tr>\n
BELGE NO:<\/td>\nBELGE T\u00dcRLER\u0130:<\/td>\n<\/tr>\n
1 NOLU BELGE:<\/td>\nH\u0130ZMET AKD\u0130 \u0130LE T\u00dcM S\u0130GORTA KOLLARINA TAB\u0130 \u00c7ALI\u015eANLAR (YABANCI UYRUKLU S\u0130GORTALILAR DAH\u0130L)<\/td>\n<\/tr>\n
4 NOLU BELGE:<\/td>\nYER ALTINDA S\u00dcREKL\u0130 \u00c7ALI\u015eANAR<\/td>\n<\/tr>\n
5 NOLU BELGE:<\/td>\nYER ALTINDA GRUPLU (M\u00dcNAVEBEL\u0130) \u00c7AL\u0130\u015eANLAR<\/td>\n<\/tr>\n
6 NOLU BELGE:<\/td>\nYER\u00dcST\u00dc GRUPLU \u00c7ALI\u015eANLAR<\/td>\n<\/tr>\n
13 NOLU BELGE:<\/td>\nT\u00dcM S\u0130GORTA KOLLARINA TAB\u0130 OLUP \u0130\u015eS\u0130ZL\u0130K S\u0130GORTASI PR\u0130M\u0130 KES\u0130LMEYENLER<\/td>\n<\/tr>\n
14 NOLU BELGE:<\/td>\nL\u0130BYA’DA \u00c7ALI\u015eANLAR<\/td>\n<\/tr>\n
20 NOLU BELGE:<\/td>\n\u0130ST\u0130SNA AKD\u0130NE \u0130ST\u0130NADEN ALMANYA’YA G\u00d6T\u00dcR\u00dcLEN T\u00dcRK \u0130\u015e\u00c7\u0130LER<\/td>\n<\/tr>\n
24 NOLU BELGE:<\/td>\nHARP MAL\u00dbLLER\u0130 \u0130LE 3713 VE 2330 SAYILI KANUNLARA G\u00d6RE VAZ\u0130FE MAL\u00dbLL\u00dc\u011e\u00dc AYLI\u011eI ALANLARDAN KISA VE UZUN VADEL\u0130 S\u0130GORTA KOLLARINA TAB\u0130 OLANLAR<\/td>\n<\/tr>\n
28 NOLU BELGE:<\/td>\n4046 SAYILI KANUNUN 21 \u0130NC\u0130 MADDES\u0130 KAPSAMINDA \u0130\u015e KAYBI TAZM\u0130NATI ALANLAR<\/td>\n<\/tr>\n
29 NOLU BELGE:<\/td>\nT\u00dcM S\u0130GORTA KOLLARINA TAB\u0130 \u00c7ALI\u015eIP 60 G\u00dcN F\u0130\u0130L\u0130 H\u0130ZMET S\u00dcRES\u0130 ZAMMINA TAB\u0130 \u00c7ALI\u015eANLAR<\/td>\n<\/tr>\n
30 NOLU BELGE:<\/td>\n\u0130\u015eS\u0130ZL\u0130K S\u0130GORTASI HAR\u0130\u00c7 60 G\u00dcN F\u0130\u0130L\u0130 H\u0130ZMET S\u00dcRES\u0130 ZAMMINA TAB\u0130 \u00c7ALI\u015eANLAR<\/td>\n<\/tr>\n
31 NOLU BELGE:<\/td>\nHARP MAL\u00dbLLER\u0130 \u0130LE 3713 VE 2330 SAYILI KANUNLARA G\u00d6RE VAZ\u0130FE MAL\u00dbLL\u00dc\u011e\u00dc AYLI\u011eI ALANLARDAN K\u0130SA VE UZUN VADEL\u0130 S\u0130GORTA KOLLARINA TAB\u0130 OLUP 60 G\u00dcN F\u0130\u0130L\u0130 H\u0130ZMET S\u00dcRES\u0130 ZAMMINA TAB\u0130 \u00c7ALI\u015eANLAR<\/td>\n<\/tr>\n
32 NOLU BELGE:<\/td>\nT\u00dcM S\u0130GORTA KOLLARINA TAB\u0130 \u00c7ALI\u015eIP 90 G\u00dcN F\u0130\u0130L\u0130 H\u0130ZMET S\u00dcRES\u0130 ZAMMINA TAB\u0130 \u00c7ALI\u015eANLAR<\/td>\n<\/tr>\n
33 NOLU BELGE:<\/td>\n\u0130\u015eS\u0130ZL\u0130K S\u0130GORTASI HAR\u0130\u00c7 90 G\u00dcN F\u0130\u0130L\u0130 H\u0130ZMET S\u00dcRES\u0130 ZAMMINA TAB\u0130 \u00c7ALI\u015eANLAR<\/td>\n<\/tr>\n
34 NOLU BELGE:<\/td>\nHARP MAL\u00dbLLER\u0130 \u0130LE 3713 VE 2330 SAYILI KANUNLARA G\u00d6RE VAZ\u0130FE MAL\u00dbLL\u00dc\u011e\u00dc AYLI\u011eI ALANLARDAN KISA VE UZUN VADEL\u0130 S\u0130GORTA KOLLARINA TAB\u0130 OLUP 90 G\u00dcN F\u0130\u0130L\u0130 H\u0130ZMET S\u00dcRES\u0130 ZAMMINA TAB\u0130 \u00c7ALI\u015eANLAR<\/td>\n<\/tr>\n
35 NOLU BELGE:<\/td>\nT\u00dcM S\u0130GORTA KOLLARINA TAB\u0130 \u00c7ALI\u015eIP 180 G\u00dcN F\u0130\u0130L\u0130 H\u0130ZMET S\u00dcRES\u0130 ZAMMINA TAB\u0130 \u00c7ALI\u015eANLAR<\/td>\n<\/tr>\n
36 NOLU BELGE:<\/td>\n\u0130\u015eS\u0130ZL\u0130K S\u0130GORTASI HAR\u0130\u00c7 180 G\u00dcN F\u0130\u0130L\u0130 H\u0130ZMET S\u00dcRES\u0130 ZAMMINA TAB\u0130 \u00c7ALI\u015eANLAR<\/td>\n<\/tr>\n
37 NOLU BELGE:<\/td>\nHARP MAL\u00dbLLER\u0130 \u0130LE 3713 VE 2330 SAYILI KANUNLARA G\u00d6RE VAZ\u0130FE MAL\u00dbLL\u00dc\u011e\u00dc AYLI\u011eI ALANLARDAN KISA VE UZUN VADEL\u0130 S\u0130GORTA KOLLARINA TAB\u0130 OLUP 180 G\u00dcN F\u0130\u0130L\u0130 H\u0130ZMET S\u00dcRES\u0130 ZAMMINA TAB\u0130 \u00c7ALI\u015eANLAR<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

 <\/p>\n

EK:2<\/strong><\/p>\n

5018 SAYILI KAMU MAL\u0130YE Y\u00d6NET\u0130M VE KONTROL KANUNU EK\u0130NDEK\u0130 (II), (III), (IV) SAYILI CETVELLERDEK\u0130 KURUM VE KURULU\u015eLAR<\/strong><\/p>\n

(II) SAYILI CETVEL : \u00d6ZEL B\u00dcT\u00c7EL\u0130 \u0130DARELER\u0130<\/strong><\/p>\n

A) Y\u00dcKSEK\u00d6\u011eRET\u0130M KURULU, \u00dcN\u0130VERS\u0130TELER VE Y\u00dcKSEK TEKNOLOJ\u0130 ENST\u0130T\u00dcLER\u0130<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
SIRA NO:<\/strong><\/td>\nKURUM UNVANI:<\/strong><\/td>\n<\/tr>\n
\n

1<\/strong><\/p>\n<\/td>\n

Y\u00fcksek\u00f6\u011fretim Kurulu<\/td>\n<\/tr>\n
\n

2<\/strong><\/p>\n<\/td>\n

\u00d6l\u00e7me, Se\u00e7me ve Yerle\u015ftirme Merkezi Ba\u015fkanl\u0131\u011f\u0131 (1)<\/td>\n<\/tr>\n
\n

3<\/strong><\/p>\n<\/td>\n

\u0130stanbul \u00dcniversitesi<\/td>\n<\/tr>\n
\n

4<\/strong><\/p>\n<\/td>\n

\u0130stanbul Teknik \u00dcniversitesi<\/td>\n<\/tr>\n
\n

5<\/strong><\/p>\n<\/td>\n

Ankara \u00dcniversitesi<\/td>\n<\/tr>\n
\n

6<\/strong><\/p>\n<\/td>\n

Karadeniz Teknik \u00dcniversitesi<\/td>\n<\/tr>\n
\n

7<\/strong><\/p>\n<\/td>\n

Ege \u00dcniversitesi<\/td>\n<\/tr>\n
\n

8<\/strong><\/p>\n<\/td>\n

Atat\u00fcrk \u00dcniversitesi<\/td>\n<\/tr>\n
\n

9<\/strong><\/p>\n<\/td>\n

Orta Do\u011fu Teknik \u00dcniversitesi<\/td>\n<\/tr>\n
\n

10<\/strong><\/p>\n<\/td>\n

Hacettepe \u00dcniversitesi<\/td>\n<\/tr>\n
\n

11<\/strong><\/p>\n<\/td>\n

Bo\u011fazi\u00e7i \u00dcniversitesi<\/td>\n<\/tr>\n
\n

12<\/strong><\/p>\n<\/td>\n

Dicle \u00dcniversitesi<\/td>\n<\/tr>\n
\n

13<\/strong><\/p>\n<\/td>\n

\u00c7ukurova \u00dcniversitesi<\/td>\n<\/tr>\n
\n

14<\/strong><\/p>\n<\/td>\n

Anadolu \u00dcniversitesi<\/td>\n<\/tr>\n
\n

15<\/strong><\/p>\n<\/td>\n

Cumhuriyet \u00dcniversitesi<\/td>\n<\/tr>\n
\n

16<\/strong><\/p>\n<\/td>\n

\u0130n\u00f6n\u00fc \u00dcniversitesi<\/td>\n<\/tr>\n
\n

17<\/strong><\/p>\n<\/td>\n

F\u0131rat \u00dcniversitesi<\/td>\n<\/tr>\n
\n

18<\/strong><\/p>\n<\/td>\n

Ondokuz May\u0131s \u00dcniversitesi<\/td>\n<\/tr>\n
\n

19<\/strong><\/p>\n<\/td>\n

Sel\u00e7uk \u00dcniversitesi<\/td>\n<\/tr>\n
\n

20<\/strong><\/p>\n<\/td>\n

Uluda\u011f \u00dcniversitesi<\/td>\n<\/tr>\n
\n

21<\/strong><\/p>\n<\/td>\n

Erciyes \u00dcniversitesi<\/td>\n<\/tr>\n
\n

22<\/strong><\/p>\n<\/td>\n

Akdeniz \u00dcniversitesi<\/td>\n<\/tr>\n
\n

23<\/strong><\/p>\n<\/td>\n

Dokuz Eyl\u00fcl \u00dcniversitesi<\/td>\n<\/tr>\n
\n

24<\/strong><\/p>\n<\/td>\n

Gazi \u00dcniversitesi<\/td>\n<\/tr>\n
\n

25<\/strong><\/p>\n<\/td>\n

Marmara \u00dcniversitesi<\/td>\n<\/tr>\n
\n

26<\/strong><\/p>\n<\/td>\n

Mimar Sinan G\u00fczel Sanatlar \u00dcniversitesi<\/td>\n<\/tr>\n
\n

27<\/strong><\/p>\n<\/td>\n

Trakya \u00dcniversitesi<\/td>\n<\/tr>\n
\n

28<\/strong><\/p>\n<\/td>\n

Y\u0131ld\u0131z Teknik \u00dcniversitesi<\/td>\n<\/tr>\n
\n

29<\/strong><\/p>\n<\/td>\n

Y\u00fcz\u00fcnc\u00fc Y\u0131l \u00dcniversitesi<\/td>\n<\/tr>\n
\n

30<\/strong><\/p>\n<\/td>\n

Gaziantep \u00dcniversitesi<\/td>\n<\/tr>\n
\n

31<\/strong><\/p>\n<\/td>\n

Abant \u0130zzet Baysal \u00dcniversitesi<\/td>\n<\/tr>\n
\n

32<\/strong><\/p>\n<\/td>\n

Adnan Menderes \u00dcniversitesi<\/td>\n<\/tr>\n
\n

33<\/strong><\/p>\n<\/td>\n

Afyon Kocatepe \u00dcniversitesi<\/td>\n<\/tr>\n
\n

34<\/strong><\/p>\n<\/td>\n

Bal\u0131kesir \u00dcniversitesi<\/td>\n<\/tr>\n
\n

35<\/strong><\/p>\n<\/td>\n

Celal Bayar \u00dcniversitesi<\/td>\n<\/tr>\n
\n

36<\/strong><\/p>\n<\/td>\n

\u00c7anakkale Onsekiz Mart \u00dcniversitesi<\/td>\n<\/tr>\n
\n

37<\/strong><\/p>\n<\/td>\n

Dumlup\u0131nar \u00dcniversitesi<\/td>\n<\/tr>\n
\n

38<\/p>\n<\/td>\n

Gaziosmanpa\u015fa \u00dcniversitesi<\/td>\n<\/tr>\n
\n

39<\/p>\n<\/td>\n

Gebze Teknik \u00dcniversitesi<\/td>\n<\/tr>\n
\n

40<\/p>\n<\/td>\n

Harran \u00dcniversitesi<\/td>\n<\/tr>\n
\n

41<\/p>\n<\/td>\n

\u0130zmir Y\u00fcksek Teknoloji Enstit\u00fcs\u00fc<\/td>\n<\/tr>\n
\n

42<\/p>\n<\/td>\n

Kafkas \u00dcniversitesi<\/td>\n<\/tr>\n
\n

43<\/p>\n<\/td>\n

Kahramanmara\u015f S\u00fct\u00e7\u00fc \u0130mam \u00dcniversitesi<\/td>\n<\/tr>\n
\n

44<\/p>\n<\/td>\n

K\u0131r\u0131kkale \u00dcniversitesi<\/td>\n<\/tr>\n
\n

45<\/p>\n<\/td>\n

Kocaeli \u00dcniversitesi<\/td>\n<\/tr>\n
\n

46<\/p>\n<\/td>\n

Mersin \u00dcniversitesi<\/td>\n<\/tr>\n
\n

47<\/p>\n<\/td>\n

Mu\u011fla S\u0131tk\u0131 Ko\u00e7man \u00dcniversitesi<\/td>\n<\/tr>\n
\n

48<\/p>\n<\/td>\n

Mustafa Kemal \u00fcniversitesi<\/td>\n<\/tr>\n
\n

49<\/p>\n<\/td>\n

Ni\u011fde \u00dcniversitesi<\/td>\n<\/tr>\n
\n

50<\/p>\n<\/td>\n

Pamukkale \u00dcniversitesi<\/td>\n<\/tr>\n
\n

51<\/p>\n<\/td>\n

Sakarya \u00dcniversitesi<\/td>\n<\/tr>\n
\n

52<\/p>\n<\/td>\n

S\u00fcleyman Demirel \u00dcniversitesi<\/td>\n<\/tr>\n
\n

53<\/p>\n<\/td>\n

B\u00fclent Ecevit \u00fcniversitesi<\/td>\n<\/tr>\n
\n

54<\/p>\n<\/td>\n

Eski\u015fehir Osmangazi \u00dcniversitesi<\/td>\n<\/tr>\n
\n

55<\/p>\n<\/td>\n

Galatasaray \u00dcniversitesi<\/td>\n<\/tr>\n
\n

56<\/p>\n<\/td>\n

Ahi Evran \u00dcniversitesi<\/td>\n<\/tr>\n
\n

57<\/p>\n<\/td>\n

Kastamonu \u00dcniversitesi<\/td>\n<\/tr>\n
\n

58<\/p>\n<\/td>\n

D\u00fczce \u00fcniversitesi<\/td>\n<\/tr>\n
\n

59<\/p>\n<\/td>\n

Mehmet Akif Ersoy \u00fcniversitesi<\/td>\n<\/tr>\n
\n

60<\/p>\n<\/td>\n

U\u015fak \u00dcniversitesi<\/td>\n<\/tr>\n
\n

61<\/p>\n<\/td>\n

Recep Tayip Erdo\u011fan \u00dcniversitesi<\/td>\n<\/tr>\n
\n

62<\/p>\n<\/td>\n

Nam\u0131k Kemal \u00dcniversitesi<\/td>\n<\/tr>\n
\n

63<\/p>\n<\/td>\n

Erzincan \u00dcniversitesi<\/td>\n<\/tr>\n
\n

64<\/p>\n<\/td>\n

Aksaray \u00dcniversitesi<\/td>\n<\/tr>\n
\n

65<\/p>\n<\/td>\n

Giresun \u00dcniversitesi<\/td>\n<\/tr>\n
\n

66<\/p>\n<\/td>\n

Hitit \u00dcniversitesi<\/td>\n<\/tr>\n
\n

67<\/p>\n<\/td>\n

Bozok \u00dcniversitesi<\/td>\n<\/tr>\n
\n

68<\/p>\n<\/td>\n

Ad\u0131yaman \u00dcniversitesi<\/td>\n<\/tr>\n
\n

69<\/p>\n<\/td>\n

Ordu \u00dcniversitesi<\/td>\n<\/tr>\n
\n

70<\/p>\n<\/td>\n

Amasya \u00dcniversitesi<\/td>\n<\/tr>\n
\n

71<\/p>\n<\/td>\n

Karamano\u011flu Mehmetbey \u00dcniversitesi<\/td>\n<\/tr>\n
\n

72<\/p>\n<\/td>\n

A\u011fr\u0131 Da\u011f\u0131 \u00dcniversitesi (1)<\/td>\n<\/tr>\n
\n

73<\/p>\n<\/td>\n

Sinop \u00dcniversitesi<\/td>\n<\/tr>\n
\n

74<\/p>\n<\/td>\n

Siirt \u00dcniversitesi<\/td>\n<\/tr>\n
\n

75<\/p>\n<\/td>\n

Nev\u015fehir Hac\u0131 Bekta\u015f Veli \u00dcniversitesi<\/td>\n<\/tr>\n
\n

76<\/p>\n<\/td>\n

Karab\u00fck \u00dcniversitesi<\/td>\n<\/tr>\n
\n

77<\/p>\n<\/td>\n

Kilis 7 Aral\u0131k \u00dcniversitesi<\/td>\n<\/tr>\n
\n

78<\/p>\n<\/td>\n

\u00c7ank\u0131r\u0131 Karatekin \u00dcniversitesi<\/td>\n<\/tr>\n
\n

79<\/p>\n<\/td>\n

Artvin \u00c7oruh \u00dcniversitesi<\/td>\n<\/tr>\n
\n

80<\/p>\n<\/td>\n

Bilecik \u015eeyh Edebali \u00dcniversitesi<\/td>\n<\/tr>\n
\n

81<\/p>\n<\/td>\n

Bitlis Eren \u00dcniversitesi<\/td>\n<\/tr>\n
\n

82<\/p>\n<\/td>\n

K\u0131rklareli \u00dcniversitesi<\/td>\n<\/tr>\n
\n

83<\/p>\n<\/td>\n

Osmaniye Korkut Ata \u00dcniversitesi<\/td>\n<\/tr>\n
\n

84<\/p>\n<\/td>\n

Bing\u00f6l \u00dcniversitesi<\/td>\n<\/tr>\n
\n

85<\/p>\n<\/td>\n

Mu\u015f Alparslan \u00dcniversitesi<\/td>\n<\/tr>\n
\n

86<\/p>\n<\/td>\n

Mardin Artuklu \u00dcniversitesi<\/td>\n<\/tr>\n
\n

87<\/p>\n<\/td>\n

Batman \u00dcniversitesi<\/td>\n<\/tr>\n
\n

88<\/p>\n<\/td>\n

Ardahan \u00dcniversitesi<\/td>\n<\/tr>\n
\n

89<\/p>\n<\/td>\n

Bart\u0131n \u00dcniversitesi<\/td>\n<\/tr>\n
\n

90<\/p>\n<\/td>\n

Bayburt \u00dcniversitesi<\/td>\n<\/tr>\n
\n

91<\/p>\n<\/td>\n

G\u00fcm\u00fc\u015fhane \u00dcniversitesi<\/td>\n<\/tr>\n
\n

92<\/p>\n<\/td>\n

Hakkari \u00dcniversitesi<\/td>\n<\/tr>\n
\n

93<\/p>\n<\/td>\n

I\u011fd\u0131r \u00dcniversitesi<\/td>\n<\/tr>\n
\n

94<\/p>\n<\/td>\n

\u015e\u0131rnak \u00dcniversitesi<\/td>\n<\/tr>\n
\n

95<\/p>\n<\/td>\n

Tunceli \u00dcniversitesi<\/td>\n<\/tr>\n
\n

96<\/p>\n<\/td>\n

Yalova \u00dcniversitesi<\/td>\n<\/tr>\n
\n

97<\/p>\n<\/td>\n

T\u00fcrk-Alman \u00dcniversitesi<\/td>\n<\/tr>\n
\n

98<\/p>\n<\/td>\n

Y\u0131ld\u0131r\u0131m Beyaz\u0131t \u00dcniversitesi<\/td>\n<\/tr>\n
\n

99<\/p>\n<\/td>\n

Bursa Teknik \u00dcniversitesi<\/td>\n<\/tr>\n
\n

100<\/p>\n<\/td>\n

\u0130stanbul Medeniyet \u00dcniversitesi<\/td>\n<\/tr>\n
\n

101<\/p>\n<\/td>\n

\u0130zmir K\u00e2tip \u00c7elebi \u00dcniversitesi<\/td>\n<\/tr>\n
\n

102<\/p>\n<\/td>\n

Necmettin Erbakan \u00dcniversitesi<\/td>\n<\/tr>\n
\n

103<\/p>\n<\/td>\n

Abdullah G\u00fcl \u00dcniversitesi<\/td>\n<\/tr>\n
\n

104<\/p>\n<\/td>\n

Erzurum Teknik \u00dcniversitesi<\/td>\n<\/tr>\n
\n

105<\/p>\n<\/td>\n

Adana Bilim ve Teknoloji \u00dcniversitesi<\/td>\n<\/tr>\n
\n

106<\/p>\n<\/td>\n

Ankara Sosyal Bilimler \u00dcniversitesi<\/td>\n<\/tr>\n
\n

107<\/p>\n<\/td>\n

Sa\u011fl\u0131k Bilimleri \u00dcniversitesi<\/td>\n<\/tr>\n
\n

108<\/p>\n<\/td>\n

Band\u0131rma Onyedi Eyl\u00fcl \u00dcniversitesi<\/td>\n<\/tr>\n
\n

109<\/p>\n<\/td>\n

\u0130skenderun Teknik \u00dcniversitesi<\/td>\n<\/tr>\n
\n

110<\/p>\n<\/td>\n

Alanya Alaaddin Keykubat \u00dcniversitesi<\/td>\n<\/tr>\n
\n

111<\/p>\n<\/td>\n

T\u00fcrkiye Uluslararas\u0131 \u0130slam, Bilim ve Teknoloji \u00dcniversitesi<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

B) \u00d6ZEL B\u00dcT\u00c7EL\u0130 D\u0130\u011eER \u0130DARELER (1)(2)(3)(4)(5)<\/strong><\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

SIRA NO:<\/strong><\/p>\n<\/td>\n

\n

KURUM UNVANI:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/strong><\/p>\n<\/td>\n

Savunma Sanayi M\u00fcste\u015farl\u0131\u011f\u0131<\/td>\n<\/tr>\n
\n

2<\/strong><\/p>\n<\/td>\n

Atat\u00fcrk K\u00fclt\u00fcr, Dil ve Tarih Y\u00fcksek Kurumu<\/td>\n<\/tr>\n
\n

3<\/strong><\/p>\n<\/td>\n

Atat\u00fcrk Ara\u015ft\u0131rma Merkezi<\/td>\n<\/tr>\n
\n

4<\/strong><\/p>\n<\/td>\n

Atat\u00fcrk K\u00fclt\u00fcr Merkezi<\/td>\n<\/tr>\n
\n

5<\/strong><\/p>\n<\/td>\n

T\u00fcrk Dil Kurumu<\/td>\n<\/tr>\n
\n

6<\/strong><\/p>\n<\/td>\n

T\u00fcrk Tarih Kurumu<\/td>\n<\/tr>\n
\n

7<\/strong><\/p>\n<\/td>\n

T\u00fcrkiye ve Orta-Do\u011fu Amme \u0130daresi Enstit\u00fcs\u00fc<\/td>\n<\/tr>\n
\n

8<\/strong><\/p>\n<\/td>\n

T\u00fcrkiye Bilimsel ve Teknolojik Ara\u015ft\u0131rma Kurumu<\/td>\n<\/tr>\n
\n

9<\/strong><\/p>\n<\/td>\n

T\u00fcrkiye Bilimler Akademisi<\/td>\n<\/tr>\n
\n

10<\/p>\n<\/td>\n

T\u00fcrkiye Adalet Akademisi<\/td>\n<\/tr>\n
\n

11<\/p>\n<\/td>\n

Y\u00fcksek\u00f6\u011frenim Kredi ve Yurtlar Kurumu<\/td>\n<\/tr>\n
\n

12<\/strong><\/p>\n<\/td>\n

Karayollar\u0131 Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/td>\n<\/tr>\n
\n

13<\/strong><\/p>\n<\/td>\n

Spor Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc (4)<\/td>\n<\/tr>\n
\n

14<\/strong><\/p>\n<\/td>\n

Devlet Tiyatrolar\u0131 Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/td>\n<\/tr>\n
\n

15<\/strong><\/p>\n<\/td>\n

Devlet Opera ve Balesi Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/td>\n<\/tr>\n
\n

16<\/strong><\/p>\n<\/td>\n

Orman Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/td>\n<\/tr>\n
\n

17<\/p>\n<\/td>\n

Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/td>\n<\/tr>\n
\n

18<\/p>\n<\/td>\n

T\u00fcrkiye Hudut ve Sahiller Sa\u011fl\u0131k Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/td>\n<\/tr>\n
\n

19<\/p>\n<\/td>\n

Maden Tetkik ve Arama Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/td>\n<\/tr>\n
\n

20<\/p>\n<\/td>\n

Sivil Havac\u0131l\u0131k Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/td>\n<\/tr>\n
\n

21<\/p>\n<\/td>\n

T\u00fcrk Akreditasyon Kurumu<\/td>\n<\/tr>\n
\n

22<\/p>\n<\/td>\n

T\u00fcrk Standartlar\u0131 Enstit\u00fcs\u00fc<\/td>\n<\/tr>\n
\n

23<\/p>\n<\/td>\n

T\u00fcrk Patent Enstit\u00fcs\u00fc<\/td>\n<\/tr>\n
\n

24<\/p>\n<\/td>\n

Ulusal Bor Ara\u015ft\u0131rma Enstit\u00fcs\u00fc<\/td>\n<\/tr>\n
\n

25<\/p>\n<\/td>\n

T\u00fcrkiye Atom Enerjisi Kurumu<\/td>\n<\/tr>\n
\n

26<\/p>\n<\/td>\n

K\u00fc\u00e7\u00fck ve Orta \u00d6l\u00e7ekli Sanayi Geli\u015ftirme ve Destekleme \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/td>\n<\/tr>\n
\n

27<\/p>\n<\/td>\n

T\u00fcrk \u0130\u015fbirli\u011fi ve Koordinasyon Ajans\u0131 Ba\u015fkanl\u0131\u011f\u0131 (5)<\/td>\n<\/tr>\n
\n

28<\/p>\n<\/td>\n

GAP B\u00f6lge Kalk\u0131nma \u0130daresi, \u00d6zelle\u015ftirme \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/td>\n<\/tr>\n
\n

29<\/p>\n<\/td>\n

Kamu Denet\u00e7ili\u011fi Kurumu<\/td>\n<\/tr>\n
\n

30<\/p>\n<\/td>\n

Ceza ve \u0130nfaz Kurumlar\u0131 ile Tutukevleri \u0130\u015f Yurtlar\u0131 Kurumu(3)<\/td>\n<\/tr>\n
\n

31<\/p>\n<\/td>\n

Meslek\u00ee Yeterlilik Kurumu(3)<\/td>\n<\/tr>\n
\n

32<\/p>\n<\/td>\n

Yurtd\u0131\u015f\u0131 T\u00fcrkler ve Akraba Topluluklar Ba\u015fkanl\u0131\u011f\u0131<\/td>\n<\/tr>\n
\n

33<\/p>\n<\/td>\n

T\u00fcrkiye Yazma Eserler Kurumu Ba\u015fkanl\u0131\u011f\u0131<\/td>\n<\/tr>\n
\n

34<\/p>\n<\/td>\n

Do\u011fu Anadolu Projesi B\u00f6lge Kalk\u0131nma \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/td>\n<\/tr>\n
\n

35<\/p>\n<\/td>\n

Konya Ovas\u0131 Projesi B\u00f6lge Kalk\u0131nma \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/td>\n<\/tr>\n
\n

36<\/p>\n<\/td>\n

Do\u011fu Karadeniz Projesi B\u00f6lge Kalk\u0131nma \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/td>\n<\/tr>\n
\n

37<\/p>\n<\/td>\n

Devlet Su \u0130\u015fleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/td>\n<\/tr>\n
\n

38<\/p>\n<\/td>\n

T\u00fcrkiye Su Enstit\u00fcs\u00fc<\/td>\n<\/tr>\n
\n

39<\/p>\n<\/td>\n

T\u00fcrkiye ila\u00e7 ve T\u0131bb\u00ee Cihaz Kurumu<\/td>\n<\/tr>\n
\n

40<\/p>\n<\/td>\n

T\u00fcrkiye \u0130nsan Haklar\u0131 Kurumu<\/td>\n<\/tr>\n
\n

41<\/p>\n<\/td>\n

T\u00fcrkiye Sa\u011fl\u0131k Enstit\u00fcleri Ba\u015fkanl\u0131\u011f\u0131<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

(III) SAYILI CETVEL (4)<\/strong><\/p>\n

D\u00dcZENLEY\u0130C\u0130 VE DENETLEY\u0130C\u0130 KURUMLAR<\/strong><\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

SIRA NO:<\/strong><\/p>\n<\/td>\n

\n

KURUM UNVANI:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/strong><\/p>\n<\/td>\n

Radyo ve Televizyon \u00dcst Kurulu<\/td>\n<\/tr>\n
\n

2<\/strong><\/p>\n<\/td>\n

Bilgi Teknolojileri ve \u0130leti\u015fim Kurumu<\/td>\n<\/tr>\n
\n

3<\/strong><\/p>\n<\/td>\n

Sermaye Piyasas\u0131 Kurulu<\/td>\n<\/tr>\n
\n

4<\/strong><\/p>\n<\/td>\n

Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumu<\/td>\n<\/tr>\n
\n

5<\/strong><\/p>\n<\/td>\n

Enerji Piyasas\u0131 D\u00fczenleme Kurumu<\/td>\n<\/tr>\n
\n

6<\/strong><\/p>\n<\/td>\n

Kamu ihale Kurumu<\/td>\n<\/tr>\n
\n

7<\/strong><\/p>\n<\/td>\n

Rekabet Kurumu<\/td>\n<\/tr>\n
\n

8<\/strong><\/p>\n<\/td>\n

T\u00fct\u00fcn ve Alkol Piyasas\u0131 D\u00fczenleme Kurumu<\/td>\n<\/tr>\n
\n

9<\/strong><\/p>\n<\/td>\n

Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

(IV) SAYILI CETVEL<\/strong><\/p>\n

SOSYAL G\u00dcVENL\u0130K KURUMLARI<\/strong><\/p>\n

 <\/p>\n\n\n\n\n\n
\n

SIRA NO:<\/strong><\/p>\n<\/td>\n

\n

KURUM UNVANI:<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/strong><\/p>\n<\/td>\n

Sosyal G\u00fcvenlik Kurumu<\/td>\n<\/tr>\n
\n

2<\/strong><\/p>\n<\/td>\n

T\u00fcrkiye \u0130\u015f Kurumu Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

2016 y\u0131l\u0131 Ocak ila Aral\u0131k aylar\u0131\/d\u00f6nemleri i\u00e7in g\u00fcnl\u00fck 3,33 TL ile \u00e7arp\u0131m\u0131 sonucu bulunacak tutar, bu i\u015fverenlerin Kuruma \u00f6deyecekleri sigorta primlerinden mahsup edilir ve bu tutar Hazinece kar\u015f\u0131lan\u0131r.<\/p>\n","protected":false},"author":1,"featured_media":163,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[1,6],"tags":[159,151,65,161,29,160],"class_list":["post-573","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel","category-sgk","tag-159","tag-asgari-ucret","tag-genelge","tag-hazine-destegi","tag-sgk-2","tag-tesvik"],"views":1198,"_links":{"self":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/573","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=573"}],"version-history":[{"count":4,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/573\/revisions"}],"predecessor-version":[{"id":578,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/573\/revisions\/578"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media\/163"}],"wp:attachment":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=573"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=573"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=573"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}