{"id":763,"date":"2017-03-02T23:54:17","date_gmt":"2017-03-02T21:54:17","guid":{"rendered":"http:\/\/www.yusuftur.com.tr\/?p=763"},"modified":"2017-03-02T23:54:17","modified_gmt":"2017-03-02T21:54:17","slug":"4447-sayili-kanunun-gecici-17-nci-maddesinde-yer-alan-isveren-destegi","status":"publish","type":"post","link":"https:\/\/www.yusuftur.com.tr\/index.php\/4447-sayili-kanunun-gecici-17-nci-maddesinde-yer-alan-isveren-destegi\/","title":{"rendered":"4447 Say\u0131l\u0131 Kanunun Ge\u00e7ici 17 nci Maddesinde Yer Alan \u0130\u015fveren Deste\u011fi"},"content":{"rendered":"

31\/12\/2017 tarihine kadar i\u015fe al\u0131nan her bir sigortal\u0131 i\u00e7in ge\u00e7erli olmak \u00fczere, 1\/2\/2017 tarihinden itibaren \u00f6zel sekt\u00f6r i\u015fverenlerince Kuruma kay\u0131tl\u0131 i\u015fsizler aras\u0131ndan i\u015fe al\u0131nanlar\u0131n; i\u015fe al\u0131nd\u0131klar\u0131 tarihten \u00f6nceki \u00fc\u00e7 aya ili\u015fkin Sosyal G\u00fcvenlik Kurumuna verilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde kay\u0131tl\u0131 sigortal\u0131lar d\u0131\u015f\u0131nda olmalar\u0131 ve 2016 y\u0131l\u0131 Aral\u0131k ay\u0131na ili\u015fkin ayl\u0131k prim ve hizmet belgelerindeki sigortal\u0131 say\u0131s\u0131na ilave olmalar\u0131 kayd\u0131yla i\u015fe al\u0131nd\u0131klar\u0131 tarihten itibaren 31\/12\/2017 tarihine kadar ge\u00e7erli olmak \u00fczere sigortal\u0131n\u0131n ayl\u0131k prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n 22,22 TL ile \u00e7arp\u0131lmas\u0131 sonucunda bulunacak tutar, bu i\u015fverenlerin Sosyal G\u00fcvenlik Kurumuna \u00f6deyecekleri sigortal\u0131 hisseleri dahil t\u00fcm primlerden mahsup edilmek suretiyle i\u015fverene destek \u00f6demesi yap\u0131l\u0131r ve destek tutar\u0131 Fondan kar\u015f\u0131lan\u0131r.<\/p>\n

<\/p>\n

Genelge No : 2017\/10
\nT.C. SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI Sigorta Primleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc
\nSay\u0131 : 41481264\/ 174 1\/3\/2017
\nKonu : 4447 Say\u0131l\u0131 Kanunun Ge\u00e7ici 17 nci Maddesinde Yer Alan \u0130\u015fveren Deste\u011fi<\/p>\n

\n

GENELGE<\/p>\n

2017- 10 1- Genel A\u00e7\u0131klamalar 9\/2\/2017 tarihli ve 29974 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 687 say\u0131l\u0131 Ola\u011fan\u00fcst\u00fc Hal Kapsam\u0131nda Baz\u0131 D\u00fczenlemeler Yap\u0131lmas\u0131 Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname ile 4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanununa ge\u00e7ici 17 nci madde eklenmi\u015f olup, an\u0131lan maddede; \u201c31\/12\/2017 tarihine kadar i\u015fe al\u0131nan her bir sigortal\u0131 i\u00e7in ge\u00e7erli olmak \u00fczere, 1\/2\/2017 tarihinden itibaren \u00f6zel sekt\u00f6r i\u015fverenlerince Kuruma kay\u0131tl\u0131 i\u015fsizler aras\u0131ndan i\u015fe al\u0131nanlar\u0131n; i\u015fe al\u0131nd\u0131klar\u0131 tarihten \u00f6nceki \u00fc\u00e7 aya ili\u015fkin Sosyal G\u00fcvenlik Kurumuna verilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde kay\u0131tl\u0131 sigortal\u0131lar d\u0131\u015f\u0131nda olmalar\u0131 ve 2016 y\u0131l\u0131 Aral\u0131k ay\u0131na ili\u015fkin ayl\u0131k prim ve hizmet belgelerindeki sigortal\u0131 say\u0131s\u0131na ilave olmalar\u0131 kayd\u0131yla i\u015fe al\u0131nd\u0131klar\u0131 tarihten itibaren 31\/12\/2017 tarihine kadar ge\u00e7erli olmak \u00fczere sigortal\u0131n\u0131n ayl\u0131k prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n 22,22 TL ile \u00e7arp\u0131lmas\u0131 sonucunda bulunacak tutar, bu i\u015fverenlerin Sosyal G\u00fcvenlik Kurumuna \u00f6deyecekleri sigortal\u0131 hisseleri dahil t\u00fcm primlerden mahsup edilmek suretiyle i\u015fverene destek \u00f6demesi yap\u0131l\u0131r ve destek tutar\u0131 Fondan kar\u015f\u0131lan\u0131r.<\/p>\n

\u0130\u015fverenlerin ayl\u0131k prim ve hizmet belgelerini veya muhtasar ve prim hizmet beyannamelerini yasal s\u00fcresi i\u00e7erisinde vermedi\u011fi, sigorta primlerini yasal s\u00fcresinde \u00f6demedi\u011fi, yap\u0131lan kontrol ve denetimlerde \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 ki\u015fileri sigortal\u0131 olarak bildirmedi\u011fi veya bildirilen sigortal\u0131n\u0131n fiilen \u00e7al\u0131\u015fmad\u0131\u011f\u0131 durumlar\u0131n\u0131n tespit edilmesi, Sosyal G\u00fcvenlik Kurumuna prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcu bulunmas\u0131 hallerinde birinci f\u0131kra h\u00fck\u00fcmleri uygulanmaz.
\nAncak Sosyal G\u00fcvenlik Kurumuna olan prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131 6183 say\u0131l\u0131 Kanunun 48 inci maddesine g\u00f6re tecil ve taksitlendiren veya ilgili di\u011fer kanunlar uyar\u0131nca yap\u0131land\u0131ran i\u015fverenler bu taksitlendirme ve yap\u0131land\u0131rma devam etti\u011fi s\u00fcrece an\u0131lan f\u0131kra h\u00fckm\u00fcnden yararland\u0131r\u0131l\u0131r. Bu madde h\u00fck\u00fcmleri; kamu idarelerine ait i\u015fyerleri, 5335 say\u0131l\u0131 Kanunun 30 uncu maddesinin ikinci f\u0131kras\u0131 kapsam\u0131na giren kurum ve kurulu\u015flara ait i\u015fyerleri ile 2886 say\u0131l\u0131 Kanuna, 4734 say\u0131l\u0131 Kanuna ve uluslararas\u0131 anla\u015fma h\u00fck\u00fcmlerine istinaden yap\u0131lan al\u0131m ve yap\u0131m i\u015fleri ile 4734 say\u0131l\u0131 Kanundan istisna olan al\u0131m ve yap\u0131m i\u015flerine ili\u015fkin i\u015fyerleri, sosyal g\u00fcvenlik destek primine tabi \u00e7al\u0131\u015fanlar ve yurt d\u0131\u015f\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar hakk\u0131nda uygulanmaz. Bu maddeyle d\u00fczenlenen destek unsurundan yararlanmakta olan i\u015fverenler; ayn\u0131 sigortal\u0131 i\u00e7in ayn\u0131 d\u00f6nemde di\u011fer sigorta primi te\u015fvik, destek ve indirimlerden yararlanamaz. Bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar Bakanl\u0131k taraf\u0131ndan belirlenir.\u201d h\u00fck\u00fcmleri yer almaktad\u0131r. 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen i\u015fveren deste\u011fi 9\/2\/2017 tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olup uygulaman\u0131n usul ve esaslar\u0131 a\u015fa\u011f\u0131da a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n

2- 4447 Say\u0131l\u0131 Kanunun Ge\u00e7ici 17 nci Maddesinde \u00d6ng\u00f6r\u00fclen \u0130\u015fveren Deste\u011finden Yararlan\u0131lmas\u0131na \u0130li\u015fkin Usul ve Esaslar<\/strong><\/p>\n

4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen i\u015fveren deste\u011finden yararlan\u0131labilmesi i\u00e7in, Sigortal\u0131 y\u00f6n\u00fcnden; a) 1\/2\/2017 ila 31\/12\/2017 tarihleri aras\u0131nda i\u015fe al\u0131nm\u0131\u015f olmas\u0131, b) T\u00fcrkiye \u0130\u015f Kurumu\u2019na kay\u0131tl\u0131 i\u015fsiz olmas\u0131, c) \u0130\u015fe giri\u015f tarihi itibariyle i\u015fe al\u0131nd\u0131klar\u0131 tarihten \u00f6nceki \u00fc\u00e7 aya ili\u015fkin Kurumumuza verilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde kay\u0131tl\u0131 olmamas\u0131, \u0130\u015fveren y\u00f6n\u00fcnden; d) \u00d6zel sekt\u00f6r i\u015fverenine ya da 5510 say\u0131l\u0131 Kanunun ek 9 uncu maddesinin birinci f\u0131kras\u0131 kapsam\u0131ndaki i\u015fverene ait olmas\u0131, e) Sigortal\u0131n\u0131n i\u015fe al\u0131nd\u0131\u011f\u0131 i\u015fyerine ait 2016 y\u0131l\u0131 Aral\u0131k ay\u0131na ili\u015fkin ayl\u0131k prim ve hizmet belgelerindeki sigortal\u0131 say\u0131s\u0131na ilave olarak \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131, f) Ayl\u0131k prim ve hizmet belgelerinin yasal s\u00fcresi i\u00e7inde Kuruma verilmesi, g) Tahakkuk eden sigorta primlerinin yasal s\u00fcresi i\u00e7inde \u00f6denmesi, h) Yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131n bulunmamas\u0131, \u0131) \u00c7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 ki\u015fileri sigortal\u0131 olarak bildirmedi\u011fi veya bildirdi\u011fi sigortal\u0131lar\u0131 fiilen \u00e7al\u0131\u015ft\u0131rmad\u0131\u011f\u0131 y\u00f6n\u00fcnde herhangi bir tespitin bulunmamas\u0131, \u015fartlar\u0131n\u0131n birlikte ger\u00e7ekle\u015fmesi gerekmektedir.<\/p>\n

3- Destekten Yararlan\u0131labilmesi \u0130\u00e7in Genel \u015eartlar<\/strong><\/p>\n

a) Sigortal\u0131n\u0131n 1\/2\/2017 ila 31\/12\/2017 tarihleri aras\u0131nda i\u015fe al\u0131nm\u0131\u015f olmas\u0131<\/strong> 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen i\u015fveren deste\u011finden 1\/2\/2017 ila 31\/12\/2017 tarihleri aras\u0131nda i\u015fe al\u0131nan sigortal\u0131lardan dolay\u0131 yararlan\u0131labilecektir.\u00a0Buna kar\u015f\u0131n, 31\/1\/2017 tarihi ve \u00f6ncesinde i\u015fe al\u0131nanlar ile 1\/1\/2018 tarihi ve sonras\u0131nda i\u015fe al\u0131nan sigortal\u0131lar i\u00e7in bahse konu destekten yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.
\nb) Sigortal\u0131n\u0131n T\u00fcrkiye \u0130\u015f Kurumu\u2019na kay\u0131tl\u0131 i\u015fsiz olmas\u0131<\/strong>
\n4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen i\u015fveren deste\u011finden yararlan\u0131labilmesi i\u00e7in 1\/2\/2017 ila 31\/12\/2017 tarihleri aras\u0131nda i\u015fe al\u0131nan sigortal\u0131lar\u0131n i\u015fe giri\u015f tarihi itibariyle T\u00fcrkiye \u0130\u015f Kurumu\u2019na kay\u0131tl\u0131 i\u015fsiz olmas\u0131 gerekmektedir. \u00d6rnek : 2\/3\/2017 tarihinde K Limited \u015eirketinde i\u015fe ba\u015flayan (A) sigortal\u0131s\u0131n\u0131n en son \u00e7al\u0131\u015ft\u0131\u011f\u0131 i\u015fyerinden 2016\/Ekim ay\u0131nda ayr\u0131ld\u0131\u011f\u0131 ve T\u00fcrkiye \u0130\u015f Kurumu\u2019na kay\u0131tl\u0131 i\u015fsiz oldu\u011fu dikkate al\u0131nd\u0131\u011f\u0131nda,4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde aran\u0131lan di\u011fer \u015fartlar\u0131n da sa\u011flanm\u0131\u015f olmas\u0131 kayd\u0131yla s\u00f6z konusu sigortal\u0131dan dolay\u0131 bahse konu destekten yararlan\u0131labilecektir.<\/p>\n

c) Sigortal\u0131n\u0131n i\u015fe al\u0131nd\u0131\u011f\u0131 tarihten \u00f6nceki \u00fc\u00e7 aya ili\u015fkin Kuruma verilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde kay\u0131tl\u0131 olmamas\u0131<\/strong>
\n1\/2\/2017 ila 31\/12\/2017 tarihleri aras\u0131nda i\u015fe al\u0131nan sigortal\u0131lardan dolay\u0131 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen destekten yararlan\u0131labilmesi i\u00e7in, sigortal\u0131n\u0131n i\u015fe al\u0131nd\u0131\u011f\u0131 tarihten \u00f6nceki \u00fc\u00e7 ayl\u0131k d\u00f6nemde, gerek i\u015fe al\u0131nd\u0131\u011f\u0131 i\u015fyerinden, gerekse farkl\u0131 bir i\u015fyerinden 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda Kurumumuza verilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde kay\u0131tl\u0131 olmamas\u0131 gerekmektedir. \u00d6rnek: Z Limited \u015eirketinde 12\/7\/2017 tarihinde (A) sigortal\u0131s\u0131n\u0131n, 15\/12\/2017 tarihinde (B) sigortal\u0131s\u0131n\u0131n, 22\/11\/2017 tarihinde (C) sigortal\u0131s\u0131n\u0131n i\u015fe al\u0131nd\u0131\u011f\u0131, -(A) sigortal\u0131s\u0131n\u0131n en son 2017\/May\u0131s ay\u0131na ili\u015fkin, -(B) sigortal\u0131s\u0131n\u0131n en son 2017\/Temmuz ay\u0131na ili\u015fkin, -(C) sigortal\u0131s\u0131n\u0131n en son 2016\/Aral\u0131k ay\u0131na ili\u015fkin, ayl\u0131k prim ve hizmet belgesi ile Kurumumuza bildirilmi\u015f oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda, maddede aran\u0131lan di\u011fer \u015fartlar\u0131n da sa\u011flanm\u0131\u015f olmas\u0131 kayd\u0131yla, (B) ve (C) sigortal\u0131lar\u0131ndan dolay\u0131 i\u015fveren deste\u011finden yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn olacak, buna kars\u0131n (A) sigortal\u0131s\u0131ndan dolay\u0131, i\u015fe al\u0131nd\u0131\u011f\u0131 tarihten \u00f6nceki \u00fc\u00e7 ayl\u0131k d\u00f6nemde Kurumumuza verilmi\u015f olan ayl\u0131k prim ve hizmet belgesinde kay\u0131tl\u0131 olmas\u0131 nedeniyle bahse konu destekten yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn olamayacakt\u0131r. Sigortal\u0131n\u0131n i\u015fe giri\u015f tarihi itibariyle, i\u015fe al\u0131nd\u0131\u011f\u0131 tarihten \u00f6nceki \u00fc\u00e7 ayl\u0131k d\u00f6nemde 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) ve (c) bentleri, Ek 6 nc\u0131 maddesi ve Ek 9 uncu maddesinin birinci f\u0131kras\u0131 kapsam\u0131nda (ay i\u00e7inde 10 g\u00fcn ve \u00fczerinde bildirimi yap\u0131lan) Kuruma bildirilmi\u015f olmas\u0131 halinde bu sigortal\u0131 i\u00e7in 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde yer alan destekten yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r. Di\u011fer taraftan, sigortal\u0131lar\u0131n; \u2013 Aday \u00e7\u0131rak, \u00e7\u0131rak veya i\u015fletmelerde meslek\u00ee e\u011fitim g\u00f6rmesi nedeniyle 7 veya 42 nolu belge t\u00fcr\u00fc se\u00e7ilmek suretiyle, \u2013 Meslek\u00ee ve teknik orta\u00f6\u011fretim ile y\u00fcksek\u00f6\u011frenimleri s\u0131ras\u0131nda staja tabi tutulan \u00f6\u011frenciler, mesleki ve teknik orta\u00f6\u011fretim s\u0131ras\u0131nda tamamlay\u0131c\u0131 e\u011fitim ya da alan e\u011fitimi g\u00f6ren \u00f6\u011frenciler, kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan desteklenen projelerde g\u00f6revli bursiyerler ile 2547 say\u0131l\u0131 Y\u00fcksek\u00f6\u011fretim Kanununun 46 nc\u0131 maddesine tabi olarak k\u0131smi zamanl\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lan \u00f6\u011frencilerden ayl\u0131k prime esas kazan\u00e7 tutar\u0131, g\u00fcnl\u00fck prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n otuz kat\u0131ndan fazla olmamas\u0131 nedeniyle 22, 43,49 ve 50 nolu belge t\u00fcr\u00fc se\u00e7ilmek suretiyle, \u2013 T\u00fcrkiye \u0130\u015f Kurumunca d\u00fczenlenen kurslara kat\u0131lm\u0131\u015f olmas\u0131 nedeniyle 25, 44 veya 46 nolu belge t\u00fcr\u00fc se\u00e7ilmek suretiyle, d\u00fczenlenmi\u015f ayl\u0131k prim ve hizmet belgeleri ile Kurumumuza bildirilmi\u015f olmas\u0131 halinde, bu s\u00fcreler i\u015fe giri\u015f tarihinden \u00f6nceki \u00fc\u00e7 ayl\u0131k s\u00fcre i\u00e7inde Kurumumuza bildirilmi\u015f s\u00fcre olarak dikkate al\u0131nmayacakt\u0131r. Bununla birlikte, i\u015fe girdi\u011fi tarihten \u00f6nceki \u00fc\u00e7 ayl\u0131k s\u00fcrede i\u015fsiz olmas\u0131na ra\u011fmen, i\u015fe girdi\u011fi tarihten \u00f6nceki alt\u0131 ayl\u0131k s\u00fcre i\u00e7erisinde i\u015ften ayr\u0131l\u0131\u015f nedeni en son (19), (20) ve (30) olarak bildirilen sigortal\u0131lar, son \u00fc\u00e7 ayl\u0131k s\u00fcrede Kuruma bildirilen sigortal\u0131 gibi dikkate al\u0131naca\u011f\u0131ndan bu sigortal\u0131lardan dolay\u0131 destekten yararlan\u0131lmayacakt\u0131r. \u00d6rnek :H Limited \u015eirketinde (F) ve (D) sigortal\u0131lar\u0131n\u0131n 15\/3\/2017 tarihinde i\u015fe al\u0131nd\u0131klar\u0131, \u2013 (F) sigortal\u0131s\u0131 i\u00e7in en son \u00e7al\u0131\u015ft\u0131\u011f\u0131 i\u015fyerinden 2016\/A\u011fustos ay\u0131nda (19) koduyla i\u015ften ayr\u0131l\u0131\u015f bildirgesi verildi\u011fi, \u2013 (D) sigortal\u0131s\u0131 i\u00e7in en son \u00e7al\u0131\u015ft\u0131\u011f\u0131 i\u015fyerinden 2016\/Ekim ay\u0131nda (30) koduyla i\u015ften ayr\u0131l\u0131\u015f bildirgesi verildi\u011fi, varsay\u0131ld\u0131\u011f\u0131nda; (F) sigortal\u0131s\u0131 (19) i\u015ften ayr\u0131l\u0131\u015f koduyla bildirge verilmesini takip eden alt\u0131 ayl\u0131k s\u00fcreden sonra i\u015fe girdi\u011finden bu sigortal\u0131 i\u00e7in destekten yararlan\u0131lacak olup, (D) sigortal\u0131s\u0131 i\u00e7in ise (30) koduyla i\u015ften ayr\u0131l\u0131\u015f bildirgesi verildi\u011fi ve alt\u0131 ayl\u0131k s\u00fcre dolmadan i\u015fe girdi\u011finden bu sigortal\u0131 i\u00e7in destekten yararlan\u0131lamayacakt\u0131r.<\/p>\n

d) \u0130\u015fyerinin \u00f6zel sekt\u00f6r i\u015fverenine ait olmas\u0131<\/strong><\/p>\n

4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen i\u015fveren deste\u011finden ihale konusu i\u015f \u00fcstlenen i\u015fyerleri hari\u00e7 olmak \u00fczere \u00f6zel sekt\u00f6r i\u015fverenlerine ait i\u015fyerlerinde \u00e7al\u0131\u015fan sigortal\u0131lar ile 5510 say\u0131l\u0131 Kanunun Ek 9 uncu maddesi kapsam\u0131nda ev hizmetlerinde 10 g\u00fcnden fazla \u00e7al\u0131\u015fan sigortal\u0131lardan dolay\u0131 yararlan\u0131labilecek olup, bahse konu i\u015fveren deste\u011fi kamu idarelerine ait i\u015fyerleri ile 5335 say\u0131l\u0131 Kanunun 30 uncu maddesinin ikinci f\u0131kras\u0131 kapsam\u0131na giren kurum ve kurulu\u015flara ait i\u015fyerlerinde \u00e7al\u0131\u015fan sigortal\u0131lar hakk\u0131nda uygulanmayacakt\u0131r. Buna g\u00f6re, 1) 5018 say\u0131l\u0131 Kamu Mal\u00ee Y\u00f6netimi ve Kontrol Kanununun 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen kamu idareleri ve kamu iktisadi te\u015febb\u00fcsleri ile bunlar\u0131n ba\u011fl\u0131 idare, ortakl\u0131k, m\u00fcessese ve i\u015fletmeleri ve yukar\u0131da belirtilenlerin \u00f6denmi\u015f sermayesinin % 50\u2019sinden fazlas\u0131na sahip olduklar\u0131 ortakl\u0131k ve i\u015fletmelerden T\u00fcrk Ticaret Kanununa tabi olmayanlarla \u00f6zel kanunlar\u0131na g\u00f6re personel \u00e7al\u0131\u015ft\u0131ran di\u011fer kamu kurumlar\u0131nda \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131lardan dolay\u0131, 2) Genel b\u00fct\u00e7eye dahil daireler, katma b\u00fct\u00e7eli idareler, d\u00f6ner sermayeler, fonlar, belediyeler, il \u00f6zel idareleri, belediyeler ve il \u00f6zel idareleri taraf\u0131ndan kurulan birlik ve i\u015fletmeler, sosyal g\u00fcvenlik kurumlar\u0131, b\u00fct\u00e7eden yard\u0131m alan kurulu\u015flar ile \u00f6zel kanunla kurulmu\u015f di\u011fer kamu kurum, kurul, \u00fcst kurul ve kurulu\u015flar\u0131, kamu iktisadi te\u015febb\u00fcsleri ve bunlar\u0131n ba\u011fl\u0131 ortakl\u0131klar\u0131 ile m\u00fcessese ve i\u015fletmelerinde ve sermayesinin %50\u2019sinden fazlas\u0131 kamuya ait olan di\u011fer ortakl\u0131klara ait i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131lardan dolay\u0131, 3) 2886 say\u0131l\u0131 Devlet \u0130hale Kanunu ve 4734 say\u0131l\u0131 Kamu \u0130hale Kanunu kapsam\u0131ndaki al\u0131m ve yap\u0131m i\u015fleri, 4734 say\u0131l\u0131 Kanunun 3 \u00fcnc\u00fc maddesi kapsam\u0131nda istisna olan al\u0131m ve yap\u0131m i\u015fleri ile uluslararas\u0131 anla\u015fma h\u00fck\u00fcmlerine istinaden yap\u0131lan al\u0131m ve yap\u0131m i\u015flerinde\/i\u015fyerlerinde \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131lardan dolay\u0131, bu destekten yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r. Dolay\u0131s\u0131yla, ihale konusu i\u015f \u00fcstlenen i\u015fyeri i\u015fverenleri, mahiyet kodu (1) veya (3) olarak tescil edilmi\u015f i\u015fyerleri ya da resmi nitelikte oldu\u011fu halde mahiyet kodu (2) veya (4) olarak tescil edilmi\u015f i\u015fyeri i\u015fverenleri ile 5335 say\u0131l\u0131 Kanunun 30 uncu maddesinin ikinci f\u0131kras\u0131 kapsam\u0131na giren kurum ve kurulu\u015flara ait i\u015fyerleri bahse konu destekten yararlanamayacakt\u0131r.
\ne) Sigortal\u0131n\u0131n i\u015fe al\u0131nd\u0131\u011f\u0131 i\u015fyerine ait 2016 y\u0131l\u0131 Aral\u0131k ay\u0131na ili\u015fkin ayl\u0131k prim ve hizmet belgelerindeki sigortal\u0131 say\u0131s\u0131na ilave olarak \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131<\/strong>
\ne.1. 2016 y\u0131l\u0131 Aral\u0131k ay\u0131nda Kuruma bildirim yap\u0131lm\u0131\u015f olmas\u0131 halinde<\/strong><\/em>
\n4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen destekten yararlan\u0131labilmesi i\u00e7in maddede aran\u0131lan di\u011fer \u015fartlar\u0131n yan\u0131 s\u0131ra, sigortal\u0131n\u0131n i\u015fe al\u0131nd\u0131\u011f\u0131 i\u015fyerine ait 2016\/Aral\u0131k ay\u0131na ili\u015fkin ayl\u0131k prim ve hizmet belgelerindeki kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131na ilave olarak i\u015fe al\u0131nmas\u0131 gerekmektedir. \u00d6rnek: 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen \u015fartlara sahip olan (B) sigortal\u0131s\u0131n\u0131n, (\u00c7) Limited \u015eirketine ait i\u015fyerinde 3\/4\/2017 tarihinde i\u015fe al\u0131nd\u0131\u011f\u0131 ve bahse konu sigortal\u0131n\u0131n i\u015fe al\u0131nd\u0131\u011f\u0131 i\u015fyerine ait 2016\/Aral\u0131k ay\u0131na ili\u015fkin ayl\u0131k prim ve hizmet belgesinde kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131n\u0131n 4 oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda; Sigortal\u0131n\u0131n i\u015fe al\u0131nd\u0131\u011f\u0131 ay ve takip eden aylarda 5 ve \u00fczerinde sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 ve Kanunda aran\u0131lan di\u011fer \u015fartlar\u0131n da sa\u011flanm\u0131\u015f olmas\u0131 kayd\u0131yla s\u00f6z konusu sigortal\u0131dan dolay\u0131 bahse konu destekten yararlan\u0131lacakt\u0131r. \u0130lgili ayda sigortal\u0131 say\u0131s\u0131n\u0131n 4 ve alt\u0131nda olmas\u0131 halinde ise bu sigortal\u0131dan dolay\u0131 destekten yararlan\u0131lamayacakt\u0131r. Bununla birlikte, an\u0131lan maddede aran\u0131lan di\u011fer \u015fartlara sahip olan sigortal\u0131, 2016\/Aral\u0131k ay\u0131na ili\u015fkin ayl\u0131k prim ve hizmet belgelerindeki kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131na ilave olarak i\u015fe al\u0131nmasa dahi, sonraki aylarda i\u015fyerinde \u00e7al\u0131\u015fan sigortal\u0131 say\u0131s\u0131 2016\/Aral\u0131k ay\u0131 toplam sigortal\u0131 say\u0131s\u0131n\u0131n \u00fczerine \u00e7\u0131kt\u0131\u011f\u0131 takdirde, bahse konu sigortal\u0131dan dolay\u0131 ilgili aylarda 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen destekten yararlan\u0131labilecektir. Di\u011fer taraftan, 5510 say\u0131l\u0131 Kanunun Ek 9 uncu maddesinin birinci f\u0131kras\u0131 kapsam\u0131nda ev hizmetlerinde 10 g\u00fcn ve daha fazla sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenlerin 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen destekten yararlanabilmesi i\u00e7in, sigortal\u0131n\u0131n i\u015fverenin 2016\/Aral\u0131k ay\u0131nda \u00e7al\u0131\u015ft\u0131rm\u0131\u015f oldu\u011fu sigortal\u0131 say\u0131s\u0131na ilave olarak i\u015fe al\u0131nm\u0131\u015f olmas\u0131 gerekmektedir.<\/p>\n

e.2. 2016 y\u0131l\u0131 Aral\u0131k ay\u0131na ili\u015fkin Kuruma bildirim yap\u0131lmam\u0131\u015f olmas\u0131 halinde<\/strong> 2016\/Aral\u0131k ay\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lmamas\u0131 nedeniyle Kuruma bu aya ili\u015fkin ayl\u0131k prim ve hizmet belgesinin verilmemi\u015f olmas\u0131 halinde, bu destekten yararlanabilmek i\u00e7in sigortal\u0131n\u0131n i\u015fe al\u0131nd\u0131\u011f\u0131 i\u015fyerinden 2016 y\u0131l\u0131nda Kuruma bildirilen ayl\u0131k prim ve hizmet belgelerinde kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131n\u0131n ortalamas\u0131na ilave olarak \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 gerekmektedir. Ortalama sigortal\u0131 say\u0131s\u0131, sigortal\u0131n\u0131n i\u015fe al\u0131nd\u0131\u011f\u0131 i\u015fyerinden Kurumumuza 2016\/Ocak ila 2016\/Kas\u0131m aylar\u0131nda bildirilmi\u015f olan toplam sigortal\u0131 say\u0131s\u0131n\u0131n, ayn\u0131 d\u00f6nem aral\u0131\u011f\u0131nda Kurumumuza bildirim yap\u0131lm\u0131\u015f ay say\u0131s\u0131na b\u00f6l\u00fcnmesi suretiyle bulunacakt\u0131r. Sigortal\u0131lar\u0131n, ortalama sigortal\u0131 say\u0131s\u0131na ilave olarak \u00e7al\u0131\u015ft\u0131r\u0131l\u0131p \u00e7al\u0131\u015ft\u0131r\u0131lmad\u0131\u011f\u0131n\u0131n tespiti s\u0131ras\u0131nda, ortalama sigortal\u0131 say\u0131s\u0131n\u0131n k\u00fcsuratl\u0131 \u00e7\u0131kmas\u0131 halinde, yar\u0131ma kadar kesirler dikkate al\u0131nmayacak, yar\u0131m ve \u00fczerinde olan kesirler ise tama ibla\u011f edilecektir. Buna g\u00f6re, ortalama sigortal\u0131 say\u0131s\u0131n\u0131n k\u00fcsurat k\u0131sm\u0131 0,01 ila 0,49 aras\u0131nda ise 0 (s\u0131f\u0131r) olarak dikkate al\u0131nacak, 0,50 ila 0,99 aras\u0131nda ise tama ibla\u011f edilecektir. \u00d6rnek : 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen \u015fartlara sahip olan (K) sigortal\u0131s\u0131n\u0131n, 2016 Aral\u0131k ay\u0131nda Kuruma bildirimi olmayan (M) Limited \u015eirketine ait i\u015fyerinde 16\/2\/2017 tarihinde i\u015fe al\u0131nd\u0131\u011f\u0131 ve bu i\u015fyerinden 2016 y\u0131l\u0131 Ocak ila Kas\u0131m aylar\u0131nda Kuruma yap\u0131lan bildirimlerin, 2016\/Ocak ay\u0131nda : 5 2016\/\u015eubat ay\u0131nda : 5 2016\/Mart ay\u0131nda : 6 2016\/Nisan ay\u0131nda : 8 2016\/May\u0131s ay\u0131nda : 8 2016\/Haziran ay\u0131nda : 5 2016\/Temmuz ay\u0131nda : 10 2016\/A\u011fustos ay\u0131nda : Bildirim yap\u0131lmam\u0131\u015f 2016\/Eyl\u00fcl ay\u0131nda : Bildirim yap\u0131lmam\u0131\u015f 2016\/Ekim ay\u0131nda : Bildirim yap\u0131lmam\u0131\u015f 2016\/Kas\u0131m ay\u0131nda : Bildirim yap\u0131lmam\u0131\u015f oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda, Baz al\u0131nan takvim y\u0131l\u0131ndaki toplam sigortal\u0131 say\u0131s\u0131: 5+5+6+8+8+5+10= 47 Ortalama sigortal\u0131 say\u0131s\u0131: 47 \/ 7 = 6,7 = 7 olacakt\u0131r. Bu durumda, bahse konu sigortal\u0131dan dolay\u0131 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen destekten (8) ve \u00fczerinde sigortal\u0131n\u0131n \u00e7al\u0131\u015ft\u0131r\u0131ld\u0131\u011f\u0131 aylarda yararlan\u0131labilecektir. Dolay\u0131s\u0131yla, an\u0131lan maddede aran\u0131lan di\u011fer \u015fartlara sahip olan sigortal\u0131, ortalama sigortal\u0131 say\u0131s\u0131na ilave olarak i\u015fe al\u0131nmasa dahi, sonraki aylarda i\u015fyerinde \u00e7al\u0131\u015fan sigortal\u0131 say\u0131s\u0131 ortalama sigortal\u0131 say\u0131s\u0131n\u0131n \u00fczerine \u00e7\u0131kt\u0131\u011f\u0131 takdirde, bahse konu sigortal\u0131dan dolay\u0131 ilgili aylarda 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen destekten yararlan\u0131labilecektir.
\ne.3. 1\/1\/2017 \u2013 31\/12\/2017 tarihleri aras\u0131nda tescil edilen i\u015fyerleri<\/strong>
\n2017 y\u0131l\u0131nda ilk defa tescil edilmi\u015f olan i\u015fyerlerinde 2016\/Aral\u0131k ay\u0131nda Kuruma bildirim yap\u0131lm\u0131\u015f olamayaca\u011f\u0131ndan, 2017 y\u0131l\u0131nda tescil edilmi\u015f olan i\u015fyerlerinde 1\/2\/2017 ila 31\/12\/2017 tarihleri aras\u0131nda i\u015fe al\u0131nan ve destek kapsam\u0131na giren sigortal\u0131lardan dolay\u0131 destek tutar\u0131n\u0131n yar\u0131s\u0131 kadar, Kanunda \u00f6ng\u00f6r\u00fclen di\u011fer \u015fartlar\u0131n da sa\u011flanm\u0131\u015f olmas\u0131 kayd\u0131yla i\u015fyerinin tescil edildi\u011fi tarihi takip eden \u00fc\u00e7\u00fcnc\u00fc aydan itibaren bu destekten yararlan\u0131labilecektir. Bu durumda, en ge\u00e7 30\/9\/2017 tarihine kadar 5510 say\u0131l\u0131 Kanun kapsam\u0131nda tescil edilecek i\u015fyerleri bu destekten yararlanabilecektir. \u00d6rnek 1: 10\/1\/2017 tarihinde 5510 say\u0131l\u0131 Kanun kapsam\u0131na al\u0131nan (Y) Limited \u015eirketinde destek kapsam\u0131na giren (B) ve(C) sigortal\u0131lar\u0131n\u0131n 14\/2\/2017 tarihinde, (D) sigortal\u0131s\u0131n\u0131n 20\/3\/2017 tarihinde, (E) sigortal\u0131s\u0131n\u0131n da 5\/4\/2017 tarihinde i\u015fe al\u0131nd\u0131\u011f\u0131 varsay\u0131ld\u0131\u011f\u0131nda, bu d\u00f6rt sigortal\u0131dan dolay\u0131 destek tutar\u0131n\u0131n yar\u0131s\u0131 kadar 2017\/Nisan ay\u0131 ve sonras\u0131nda 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde yer alan destekten yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r. \u00d6rnek 2: 13\/2\/2017 tarihinde 5510 say\u0131l\u0131 Kanun kapsam\u0131na al\u0131nan (S) Limited \u015eirketinde destek kapsam\u0131na giren ve prime esas kazan\u00e7lar\u0131 asgari \u00fccret olan (A), (V) ve (Z) sigortal\u0131lar\u0131n\u0131n 15\/2\/2017 tarihinde i\u015fe al\u0131nd\u0131\u011f\u0131 varsay\u0131ld\u0131\u011f\u0131nda, bu \u00fc\u00e7 sigortal\u0131dan dolay\u0131 destek tutar\u0131n\u0131n yar\u0131s\u0131 kadar 2017\/May\u0131s ay\u0131 ve sonras\u0131nda 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde yer alan destekten yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r. Buna g\u00f6re, (A), (V) ve (Z) sigortal\u0131lar\u0131n\u0131n 2017\/May\u0131s ay\u0131nda tam \u00e7al\u0131\u015ft\u0131\u011f\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda 2017\/May\u0131s ay\u0131nda bu \u00fc\u00e7 sigortal\u0131 i\u00e7in 90 x 11,11=999,90 TL destek tutar\u0131 \u0130\u015fsizlik Sigortas\u0131 Fonundan kar\u015f\u0131lanacakt\u0131r. Di\u011fer taraftan, 2017 y\u0131l\u0131ndan \u00f6nce tescil edildi\u011fi halde 2016 y\u0131l\u0131nda Kuruma hi\u00e7 bildirimde bulunmayan i\u015fyeri i\u015fverenleri, 2017 y\u0131l\u0131nda Kuruma bildirim yap\u0131lan ilk ay\u0131 takip eden \u00fc\u00e7\u00fcnc\u00fc aydan itibaren destek kapsam\u0131na giren sigortal\u0131lardan dolay\u0131 destek tutar\u0131n\u0131n yar\u0131s\u0131 kadar bu destekten yararlanabilecektir. \u00d6rnek 3: 2014 y\u0131l\u0131nda 5510 say\u0131l\u0131 Kanun kapsam\u0131na al\u0131nm\u0131\u015f (M) Limited \u015eirketinde 2016\/Ocak ila 2017\/May\u0131s aylar\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lmad\u0131\u011f\u0131 i\u00e7in Kuruma ayl\u0131k prim ve hizmet belgesi verilmedi\u011fi, bu i\u015fyerinde 2017\/Haziran ay\u0131nda Kuruma 02 nolu belge ile bildirim yap\u0131ld\u0131\u011f\u0131, 1\/7\/2017 tarihinde (L) sigortal\u0131s\u0131n\u0131n, 21\/7\/2017 tarihinde (N) sigortal\u0131s\u0131n\u0131n i\u015fe al\u0131nd\u0131\u011f\u0131 varsay\u0131ld\u0131\u011f\u0131nda, destek kapsam\u0131na giren bu sigortal\u0131lardan dolay\u0131 2017\/Eyl\u00fcl ay\u0131ndan (02 nolu belgenin ili\u015fkin oldu\u011fu 2017\/Haziran\u0131 ay\u0131n\u0131 takip eden \u00fc\u00e7\u00fcnc\u00fc aydan) itibaren bu destekten yararlan\u0131lacak olup, 2017\/Eyl\u00fcl ay\u0131nda tam \u00e7al\u0131\u015f\u0131ld\u0131\u011f\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda bu sigortal\u0131lar i\u00e7in 60x 11,11 = 666,60 destek tutar\u0131 \u0130\u015fsizlik Sigortas\u0131 Fonundan kar\u015f\u0131lanacakt\u0131r.
\ne.4.Ortak h\u00fck\u00fcmler <\/strong>
\nKuruma bildirilmi\u015f toplam sigortal\u0131 say\u0131s\u0131n\u0131n tespiti s\u0131ras\u0131nda, her bir ayda \u00e7al\u0131\u015fan sigortal\u0131 say\u0131s\u0131, ilgili d\u00f6nemlerde Kuruma verilmi\u015f as\u0131l ve ek nitelikteki ayl\u0131k prim ve hizmet belgelerinde kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131ndan, iptal nitelikteki ayl\u0131k prim ve hizmet belgelerinde kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131 d\u00fc\u015f\u00fclmek suretiyle tespit edilecektir. 2016\/Aral\u0131k ay\u0131nda Kuruma bildirilen toplam sigortal\u0131 say\u0131s\u0131n\u0131n, 2016 y\u0131l\u0131 ortalama sigortal\u0131 say\u0131s\u0131n\u0131n tespiti ile destekten yararlan\u0131lacak ayda toplam sigortal\u0131 say\u0131s\u0131n\u0131n tespitinde ilgili ayda ayn\u0131 sigortal\u0131ya ili\u015fkin yap\u0131lan bildirimlerde m\u00fckerrer kay\u0131tlar dikkate al\u0131nmayacakt\u0131r. Ay i\u00e7inde Kuruma bildirilmi\u015f sigortal\u0131 say\u0131s\u0131n\u0131n tespitinde, ay i\u00e7inde i\u015fe giren veya i\u015ften \u00e7\u0131kan sigortal\u0131lar da hesaplamaya dahil edilecektir Bununla birlikte, 2016\/Aral\u0131k ay\u0131nda Kuruma bildirilen toplam sigortal\u0131 say\u0131s\u0131n\u0131n, 2016 y\u0131l\u0131 ortalama sigortal\u0131 say\u0131s\u0131n\u0131n tespiti ile destekten yararlan\u0131lacak ayda toplam sigortal\u0131 say\u0131s\u0131n\u0131n hesab\u0131nda, ilgili ay i\u00e7inde sosyal g\u00fcvenlik destek primine tabi olarak \u00e7al\u0131\u015fan sigortal\u0131lar ile \u00e7e\u015fitli nedenlerle ay i\u00e7inde \u00e7al\u0131\u015fmas\u0131 bulunmayan ve \u00fccret \u00f6denmeyen (istirahat veya \u00fccretsiz izin gibi nedenlerle ayl\u0131k prim ve hizmet belgesinde (0) g\u00fcn ve (0) kazan\u00e7l\u0131 olarak kay\u0131tl\u0131) sigortal\u0131lar da hesaplamaya dahil edilecek, buna kar\u015f\u0131n aday \u00e7\u0131rak, \u00e7\u0131rak ve i\u015fletmelerde mesleki e\u011fitim g\u00f6ren \u00f6\u011frenciler, staja tabi tutulan \u00f6\u011frenciler ile \u00fcniversitelerde k\u0131smi zamanl\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lan \u00f6\u011frenciler ve T\u00fcrkiye \u0130\u015f Kurumu\u2019nca d\u00fczenlenen e\u011fitimlere kat\u0131lan kursiyerler dikkate al\u0131nmayacakt\u0131r. Dolay\u0131s\u0131yla, 2016\/Aral\u0131k ay\u0131nda Kuruma bildirilen toplam sigortal\u0131 say\u0131s\u0131, 2016 y\u0131l\u0131 ortalama sigortal\u0131 say\u0131s\u0131 ile destekten yararlan\u0131lacak ayda toplam sigortal\u0131 say\u0131s\u0131n\u0131n hesab\u0131nda 7, 22, 25, 42, 43, 44, 46, 47, 49 ve 50 nolu belge t\u00fcrleri ile yap\u0131lan bildirimler dikkate al\u0131nmayacakt\u0131r. 2016\/Aral\u0131k ay\u0131nda Kuruma bildirilen toplam sigortal\u0131 say\u0131s\u0131, 2016 y\u0131l\u0131 ortalama sigortal\u0131 say\u0131s\u0131 ile destekten yararlan\u0131lacak ayda toplam sigortal\u0131 say\u0131s\u0131n\u0131n hesab\u0131nda varsa alt i\u015fverenlerce \u00e7al\u0131\u015ft\u0131r\u0131lan toplam sigortal\u0131 say\u0131s\u0131 da dikkate al\u0131nacakt\u0131r. 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde yer alan i\u015fveren deste\u011finden yararlan\u0131lmas\u0131 s\u0131ras\u0131nda, hem 2016\/Aral\u0131k ay\u0131na ili\u015fkin Kuruma bildirilen toplam sigortal\u0131 say\u0131s\u0131 hem de 2016 y\u0131l\u0131 ortalama sigortal\u0131 say\u0131s\u0131n\u0131n hesapland\u0131\u011f\u0131 aylara ili\u015fkin geriye y\u00f6nelik olarak gerek kendili\u011finden, gerekse mahkeme ilam\u0131na ya da kamu kurum ve kurulu\u015flar\u0131nca d\u00fczenlenen belgelere istinaden veya Kurumun denetim ve kontrolle g\u00f6revli memurlar\u0131nca yap\u0131lan tespitlere istinaden d\u00fczenlenen as\u0131l\/ek\/iptal nitelikteki ayl\u0131k prim ve hizmet belgelerinde kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131, sigortal\u0131 i\u00e7in e-Bildirge sistemi \u00fczerinden tan\u0131mlama tarihi itibariyle hesaplanan toplam sigortal\u0131 say\u0131s\u0131n\u0131 veya ortalama sigortal\u0131 say\u0131s\u0131n\u0131 de\u011fi\u015ftirmeyecektir.
\nf) Ayl\u0131k prim ve hizmet belgelerinin yasal s\u00fcresi i\u00e7inde Kuruma verilmesi<\/strong>
\n4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen i\u015fveren deste\u011finden yararlan\u0131labilmesi i\u00e7in 687 kanun numaras\u0131 se\u00e7ilmek suretiyle d\u00fczenlenmi\u015f olan ayl\u0131k prim ve hizmet belgesinin yasal s\u00fcresi i\u00e7inde Kuruma verilmi\u015f olmas\u0131 gerekmektedir. 1\/9\/2012 tarihli ve 28398 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan \u0130\u015fveren Uygulama Tebli\u011finin \u201c2.2- Ayl\u0131k Prim ve Hizmet Belgelerinin Kuruma Verilmesi\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde, 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda sigortal\u0131 say\u0131lanlar\u0131 \u00e7al\u0131\u015ft\u0131ran \u00f6zel nitelikteki i\u015fyeri i\u015fverenlerinin cari aya ili\u015fkin olarak d\u00fczenleyecekleri as\u0131l, ek veya iptal nitelikteki ayl\u0131k prim ve hizmet belgelerini, en ge\u00e7 belgenin ili\u015fkin oldu\u011fu ay\u0131 izleyen ay\u0131n 23\u2019\u00fcnde e-Sigorta kanal\u0131yla Kuruma g\u00f6ndermek zorunda oldu\u011fu, belgenin g\u00f6nderilmesi gereken s\u00fcrenin son g\u00fcn\u00fcn\u00fcn resmi tatile rastlamas\u0131 halinde, ayl\u0131k prim ve hizmet belgesinin, son g\u00fcn\u00fc izleyen ilk i\u015f g\u00fcn\u00fc Kuruma, e-Sigorta kanal\u0131yla g\u00f6nderilece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015f bulunmaktad\u0131r. Buna g\u00f6re, \u00f6zel nitelikteki i\u015fyeri i\u015fverenlerince cari aya ili\u015fkin d\u00fczenlenecek ayl\u0131k prim ve hizmet belgelerinin en ge\u00e7 belgenin ili\u015fkin oldu\u011fu ay\u0131 izleyen ay\u0131n 23\u2019\u00fcne kadar (dahil) Kuruma verilmesi gerekmektedir. Yine, baz\u0131 \u00f6zel nitelikteki i\u015fyerlerinde, resmi nitelikteki i\u015fyerlerinde oldu\u011fu gibi ay\u0131n 15\u2019i ila takip eden ay\u0131n 14\u2019\u00fc aras\u0131nda \u00fccret alan sigortal\u0131lar \u00e7al\u0131\u015ft\u0131r\u0131ld\u0131\u011f\u0131ndan, bu nitelikteki \u00f6zel sekt\u00f6r i\u015fyeri i\u015fverenlerinin ayl\u0131k prim ve hizmet belgelerini en ge\u00e7 belgenin ili\u015fkin oldu\u011fu d\u00f6nemi izleyen takvim ay\u0131n\u0131n 7\u2019sinde Kuruma vermeleri gerekmekte, i\u015fyerlerinin yukar\u0131da belirtilen s\u00fcre i\u00e7erisinde ayl\u0131k prim ve hizmet belgesini Kuruma vermemesi halinde, s\u00f6z konusu i\u015fveren deste\u011finden yararlanmalar\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r. \u00d6te yandan, bahse konu destek h\u00fck\u00fcmleri, sosyal g\u00fcvenlik destek primine tabi \u00e7al\u0131\u015fanlar, aday \u00e7\u0131rak, \u00e7\u0131rak ve i\u015fletmelerde mesleki e\u011fitim g\u00f6ren \u00f6\u011frenciler, staja tabi tutulan \u00f6\u011frenciler ile \u00fcniversitelerde k\u0131smi zamanl\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lan \u00f6\u011frenciler, T\u00fcrkiye \u0130\u015f Kurumunca d\u00fczenlenen e\u011fitimlere kat\u0131lan kursiyerler, harp malulleri ile 3713 ve 2330 say\u0131l\u0131 Kanunlara g\u00f6re vazife malull\u00fc\u011f\u00fc ayl\u0131\u011f\u0131 alanlardan yaln\u0131zca k\u0131sa vadeli sigorta kollar\u0131na tabi olanlar, yaln\u0131zca i\u015fsizlik sigortas\u0131na tabi olanlar, yurt d\u0131\u015f\u0131nda \u00e7al\u0131\u015fanlar, do\u011fum ve evlat edinme sonras\u0131 yar\u0131m \u00e7al\u0131\u015fma \u00f6dene\u011fi alanlar, ceza infaz kurumlar\u0131 ile tutukevleri b\u00fcnyesinde olu\u015fturulan tesis, at\u00f6lye ve benzeri \u00fcnitelerde \u00e7al\u0131\u015ft\u0131r\u0131lan h\u00fck\u00fcml\u00fc ve tutuklular ve i\u015f kayb\u0131 tazminat\u0131 alanlar hakk\u0131nda uygulanmayaca\u011f\u0131ndan, 2-7-12-14-19-20-21-22-23-25-28-39-41-42-43-44-45-46-47- 48-49-50-90-91-92 nolu belge t\u00fcr\u00fc se\u00e7ilmek suretiyle d\u00fczenlenecek olan ayl\u0131k prim ve hizmet belgeleri i\u00e7in 687 kanun numaras\u0131 se\u00e7ilemeyecektir. Bununla birlikte, 2017\/\u015eubat ila 2017\/Aral\u0131k aylar\u0131na ili\u015fkin yasal s\u00fcresi d\u0131\u015f\u0131nda geriye y\u00f6nelik d\u00fczenlenen as\u0131l veya ek belgelerden dolay\u0131 bu destekten yararlan\u0131lmayacakt\u0131r.
\ng) Tahakkuk eden sigorta primlerinin yasal s\u00fcresi i\u00e7inde \u00f6denmesi<\/strong>
\n687 kanun numaras\u0131 se\u00e7ilmek suretiyle yasal s\u00fcresi i\u00e7inde Kuruma verilmi\u015f olan ayl\u0131k prim ve hizmet belgelerinden dolay\u0131 tahakkuk eden sigorta primi ve i\u015fsizlik sigortas\u0131 priminin \u0130\u015fsizlik Sigortas\u0131 Fonundan kar\u015f\u0131lanmas\u0131 i\u00e7in, ayn\u0131 aya ili\u015fkin d\u00fczenlenmi\u015f ayl\u0131k prim ve hizmet belgelerinden dolay\u0131 tahakkuk etmi\u015f olup, destek sonras\u0131 i\u015fveren taraf\u0131ndan \u00f6denmesi gereken sigorta primi ile i\u015fsizlik sigortas\u0131 priminin tamam\u0131n\u0131n yasal s\u00fcresi i\u00e7inde \u00f6denmesi gerekmektedir. \u0130\u015fveren taraf\u0131ndan \u00f6denmesi gereken tutar\u0131n yasal s\u00fcresi i\u00e7inde \u00f6denmemesi veya eksik \u00f6denmesi halinde i\u015fveren deste\u011finden yararlan\u0131lamayaca\u011f\u0131ndan, gerek i\u015fveren taraf\u0131ndan \u00f6denmesi gereken, gerekse \u0130\u015fsizlik Sigortas\u0131 Fonu taraf\u0131ndan kar\u015f\u0131lanmak \u00fczere tahakkuk eden tutar, gecikme cezas\u0131 ve gecikme zamm\u0131 ile birlikte i\u015fverenden tahsil edilecektir. \u00d6rnek : D Limited \u015eirketinde \u00e7al\u0131\u015fan (B) sigortal\u0131s\u0131 i\u00e7in 2017\/Mart ay\u0131na ili\u015fkin 687 kanun numaras\u0131 se\u00e7ilmek suretiyle d\u00fczenlenmi\u015f ve yasal s\u00fcresi i\u00e7inde Kuruma verilmi\u015f olan ayl\u0131k prim ve hizmet belgesinden dolay\u0131 tahakkuk eden; \u0130\u015fveren taraf\u0131ndan \u00f6denmesi gereken prim tutar\u0131 : 750,00 TL \u0130\u015fsizlik Sigortas\u0131 Fonu hissesi : 666,60 TL oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda, i\u015fveren taraf\u0131ndan \u00f6denmesi gereken 83,40 TL (750,00- 666,60) tutar\u0131ndaki prim 1\/5\/2017 tarihine kadar \u00f6dendi\u011fi takdirde, 666,60 TL \u0130\u015fsizlik Sigortas\u0131 Fonundan kar\u015f\u0131lanacakt\u0131r. 83,40 TL tutar\u0131ndaki prim borcunun yasal s\u00fcresi i\u00e7inde \u00f6denmedi\u011fi varsay\u0131ld\u0131\u011f\u0131nda 666,60 + 83,40 TL = 750,00 TL tutar\u0131ndaki prim borcu, tahsil tarihine kadar hesaplanacak gecikme cezas\u0131 ve gecikme zamm\u0131 ile birlikte i\u015fveren taraf\u0131ndan \u00f6denecektir. Bununla birlikte, i\u015fverenlerin bu kapsamdaki sigortal\u0131lar i\u00e7in \u00f6deyece\u011fi primlerin \u0130\u015fsizlik Sigortas\u0131 Fonundan kar\u015f\u0131lanacak tutardan az olmas\u0131 halinde, sadece i\u015fverenin \u00f6deyece\u011fi tutar kadar bu destekten yararlan\u0131labilecektir.
\nh) Yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131n bulunmamas\u0131<\/strong>
\n4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen i\u015fveren deste\u011finden yararlan\u0131labilmesi i\u00e7in, sigortal\u0131n\u0131n i\u015fe al\u0131nd\u0131\u011f\u0131 i\u015fyerinden dolay\u0131 Kuruma yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcunun bulunmamas\u0131 gerekmektedir. Dolay\u0131s\u0131yla, ayn\u0131 veya farkl\u0131 sosyal g\u00fcvenlik il m\u00fcd\u00fcrl\u00fc\u011f\u00fc\/sosyal g\u00fcvenlik merkezinde i\u015flem g\u00f6ren birden fazla i\u015fyeri bulunan i\u015fverenlerce, s\u00f6z konusu destekten, yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcu bulunmayan i\u015fyerlerinden dolay\u0131 yararlan\u0131labilecek, ancak borcu olan i\u015fyerlerince bu bor\u00e7lar \u00f6denmedi\u011fi s\u00fcrece destekten yararlan\u0131lamayacakt\u0131r. Ayl\u0131k prim ve hizmet belgelerinin 687 kanun numaras\u0131 se\u00e7ilmek suretiyle g\u00f6nderilmesi s\u0131ras\u0131nda, Kurum veri taban\u0131ndan ilgili i\u015fyerinin yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131n bulunup bulunmad\u0131\u011f\u0131 sorgulanacak ve yaln\u0131zca yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f borcu bulunmayan i\u015fyerleri i\u00e7in 687 kanun numaras\u0131n\u0131n se\u00e7ilmesine izin verilecektir. Bununla birlikte, gerek on-line tahsilata ge\u00e7ilmeden \u00f6nce meydana gelen hatal\u0131 kay\u0131tlar dolay\u0131s\u0131yla, gerekse TL\u2019den YTL\u2019ye ge\u00e7i\u015f s\u00fcrecinde yap\u0131lan yuvarlamalar dolay\u0131s\u0131yla her bir alacak t\u00fcr\u00fc y\u00f6n\u00fcnden ayr\u0131 ayr\u0131 olmak \u00fczere 15,00 TL\u2019ye kadar olan alacak as\u0131llar\u0131 sorgulama s\u0131ras\u0131nda dikkate al\u0131nmayacakt\u0131r. \u00d6te yandan, yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131 bulunmakla birlikte, s\u00f6z konusu bor\u00e7lar\u0131 \u00e7e\u015fitli kanunlar gere\u011fince yeniden yap\u0131land\u0131r\u0131lm\u0131\u015f veya 6183 say\u0131l\u0131 Kanunun 48 inci maddesine istinaden tecil ve taksitlendirilmi\u015f olan i\u015fverenler, yap\u0131land\u0131rma veya taksitlendirme i\u015flemlerinin devam ediyor olmas\u0131 ve yap\u0131land\u0131rma veya taksitlendirme kapsam\u0131na girmeyen ba\u015fka bor\u00e7lar\u0131n\u0131n bulunmamas\u0131 kayd\u0131yla s\u00f6z konusu destekten yararlanabileceklerdir. Di\u011fer taraftan, \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin yerine getirilmemesi nedeniyle yeniden yap\u0131land\u0131rma veya tecil ve taksitlendirme anla\u015fmalar\u0131 bozma ko\u015fuluna giren i\u015fverenlerin, bozma ko\u015fulunun olu\u015ftu\u011fu tarihten itibaren 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen sigorta primi deste\u011finden yararlanmalar\u0131na imkan bulunmamaktad\u0131r.
\n\u0131) \u00c7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 ki\u015fileri sigortal\u0131 olarak bildirmedi\u011fi veya bildirdi\u011fi sigortal\u0131lar\u0131 fiilen \u00e7al\u0131\u015ft\u0131rmad\u0131\u011f\u0131 y\u00f6n\u00fcnde herhangi bir tespitin bulunmamas\u0131<\/strong>
\n4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinin ikinci f\u0131kras\u0131nda, yap\u0131lan kontrol ve denetimlerde, \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 ki\u015fileri sigortal\u0131 olarak bildirmedi\u011fi veya bildirilen sigortal\u0131lar\u0131n fiilen \u00e7al\u0131\u015fmad\u0131\u011f\u0131 tespit edilen i\u015fverenlerin bahse konu i\u015fveren deste\u011finden yararlanmayaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Buna g\u00f6re, 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, 1\/2\/2017 ila 31\/12\/2017 tarihleri aras\u0131nda \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 ki\u015fileri sigortal\u0131 olarak bildirmedi\u011fi veya bildirdi\u011fi sigortal\u0131lar\u0131 fiilen \u00e7al\u0131\u015ft\u0131rmad\u0131\u011f\u0131 tespit edilen i\u015fverenlerin destekten yararlanmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r. Bu durumda, 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\u0131\u011f\u0131 ki\u015fileri sigortal\u0131 olarak bildirmedi\u011fi veya bildirdi\u011fi sigortal\u0131lar\u0131 fiilen \u00e7al\u0131\u015ft\u0131rmad\u0131\u011f\u0131 tespit edilen i\u015fverenler, 2017 y\u0131l\u0131nda bu destekten yararlanamayacak olup, 2017 y\u0131l\u0131nda i\u015fveren deste\u011finden yararlan\u0131lm\u0131\u015f olmas\u0131 halinde yersiz yararlan\u0131lan destek tutarlar\u0131 gecikme zamm\u0131 ve gecikme cezas\u0131 ile birlikte i\u015fverenden tahsil edilecektir. \u00d6rnek: 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde yer alan i\u015fveren deste\u011finden 2017\/\u015eubat ay\u0131ndan itibaren yararlanmaya ba\u015flayan bir i\u015fyerinde 13\/6\/2017 tarihinde Kurumun denetim ve kontrolle g\u00f6revli memurlar\u0131nca yap\u0131lan denetim sonucunda, 21\/3\/2017 tarihinde i\u015fyerinde \u00e7al\u0131\u015fmaya ba\u015flayan (B) sigortal\u0131s\u0131n\u0131n Kuruma bildirilmedi\u011finin tespit edildi\u011fi varsay\u0131ld\u0131\u011f\u0131nda, 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde yer alan i\u015fveren deste\u011finden 2017\/\u015eubat, Mart, Nisan aylar\u0131nda yersiz yararlan\u0131lan i\u015fveren deste\u011fi tutarlar\u0131 gecikme zamm\u0131 ve gecikme cezas\u0131 ile birlikte i\u015fverenden tahsil edilecek, ayr\u0131ca bu i\u015fyerinde 2017\/May\u0131s ila 2017\/Aral\u0131k aylar\u0131nda 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde yer alan i\u015fveren deste\u011finden yararlan\u0131lamayacakt\u0131r. Bununla birlikte, 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde yer alan destekten yararlanan i\u015fverenlerin \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 ki\u015fileri sigortal\u0131 olarak bildirmedi\u011finin veya bildirdi\u011fi sigortal\u0131lar\u0131 fiilen \u00e7al\u0131\u015ft\u0131rmad\u0131\u011f\u0131n\u0131n tespit edilmesi durumunda, 2017 y\u0131l\u0131nda yersiz yararlan\u0131lan i\u015fveren deste\u011fi tutarlar\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 ile birlikte i\u015fverenlerden tahsil edilecek olup, 2017 y\u0131l\u0131nda usul\u00fcne uygun yararlan\u0131lan di\u011fer sigorta primi te\u015fvik, destek ve indirimler geri al\u0131nmayacakt\u0131r. Ancak bu durumda, Kurumun denetim ve kontrol ile g\u00f6revlendirilmi\u015f memurlar\u0131nca yap\u0131lan tespitler veya di\u011fer kamu idarelerinin denetim elemanlar\u0131 taraf\u0131ndan 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 belgelerden veya mahkeme ilam\u0131na istinaden \u00e7al\u0131\u015ft\u0131rd\u0131klar\u0131 sigortal\u0131lar\u0131 Kuruma bildirmedikleri veya bildirilen sigortal\u0131y\u0131 \u00e7al\u0131\u015ft\u0131rmad\u0131\u011f\u0131 tespit edilen i\u015fverenler hakk\u0131nda 5510 say\u0131l\u0131 Kanunun 81 inci maddesinin (\u0131) ve (i) bentleri, ikinci f\u0131kras\u0131, Ek 2 nci maddesi ile 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 10 ve 15 inci maddeleri uyar\u0131nca sigorta primi te\u015fvik, destek ve indirimlerden bir y\u0131l s\u00fcreyle yasaklama i\u015flemi ilgili mevzuatlar\u0131 gere\u011fince yap\u0131lacakt\u0131r. Buna kar\u015f\u0131n, Kuruma bildirilmi\u015f olan sigortal\u0131lar\u0131n, bildirim tarihlerinden sonraki prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131 veya prime esas kazan\u00e7 tutar\u0131n\u0131 eksik bildirdi\u011fi tespit edilen i\u015fverenler, 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen destekten di\u011fer \u015fartlar\u0131 sa\u011flamalar\u0131 kayd\u0131yla yararlanabileceklerdir. Ayn\u0131 i\u015fverenin ayn\u0131 veya farkl\u0131 \u00fcnite s\u0131n\u0131rlar\u0131 i\u00e7inde birden fazla i\u015fyeri dosyas\u0131n\u0131n mevcut olmas\u0131 halinde, \u00e7al\u0131\u015ft\u0131klar\u0131 halde Kuruma bildirilmemi\u015f sigortal\u0131lar veya bildirildi\u011fi halde fiilen \u00e7al\u0131\u015fmayan sigortal\u0131lar hangi i\u015fyerinde tespit edilmi\u015f ise, 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen destekten yaln\u0131zca bu i\u015fyerinde \u00e7al\u0131\u015fan sigortal\u0131lardan dolay\u0131 yararlan\u0131lamayacakt\u0131r. \u00d6te yandan, 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde yer alan i\u015fveren deste\u011finden yararlanmayacak olan i\u015fverenlerin, s\u00f6z konusu destekten yararlanmak amac\u0131yla destek kapsam\u0131na giren sigortal\u0131lar\u0131 kendisine ait ba\u015fka bir i\u015fyerinden Kuruma bildirdiklerinin tespit edilmesi halinde, bu sigortal\u0131lardan dolay\u0131 bahse konu i\u015fveren deste\u011finden yararlan\u0131lmamas\u0131 gerekti\u011finden yararlan\u0131lan destek tutarlar\u0131 geri al\u0131nacakt\u0131r. \u00c7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 sigortal\u0131lar\u0131 Kuruma bildirmedi\u011fi veya bildirilen sigortal\u0131lar\u0131 fiilen \u00e7al\u0131\u015ft\u0131rmad\u0131\u011f\u0131 tespit edilen i\u015fverenlerin, tespite ili\u015fkin tutana\u011f\u0131n\/bilgi veya belgenin\/mahkeme ilam\u0131n\u0131n ilgili \u00fcniteye ge\u00e7 intikal etmesi nedeniyle destekten yersiz yararlanm\u0131\u015f olduklar\u0131n\u0131n anla\u015f\u0131lmas\u0131 halinde, bu aylara ili\u015fkin daha \u00f6nce \u0130\u015fsizlik Sigortas\u0131 Fonu taraf\u0131ndan kar\u015f\u0131lanm\u0131\u015f olan tutarlar da gecikme cezas\u0131 ve gecikme zamm\u0131 ile birlikte i\u015fverenlerden tahsil edilecektir. Di\u011fer taraftan, yap\u0131lan kontrol ve denetimler ya da bankalar, d\u00f6ner sermayeli kurulu\u015flar, kamu idareleri ile kanunla kurulan kurum ve kurulu\u015flardan al\u0131nan bilgi ve belgelerden veya mahkeme ilam\u0131na istinaden; \u2013 Alt i\u015fverenin \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 sigortal\u0131lar\u0131 Kuruma bildirmedi\u011finin\/sahte sigortal\u0131 bildiriminde bulundu\u011funun tespit edilmesi halinde, hem kay\u0131t d\u0131\u015f\u0131 sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran\/sahte sigortal\u0131 bildiriminde bulunan alt i\u015fveren hem de as\u0131l i\u015fveren, \u2013 As\u0131l i\u015fverenin \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 sigortal\u0131lar\u0131 Kuruma bildirmedi\u011finin\/sahte sigortal\u0131 bildiriminde bulundu\u011funun tespit edilmesi halinde ise yaln\u0131zca as\u0131l i\u015fveren, bu destekten yararlanamayacakt\u0131r.
\n4.Destekten Yararlanma S\u00fcresi<\/strong>
\n4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesi kapsam\u0131na giren sigortal\u0131lardan dolay\u0131 maddede aran\u0131lan di\u011fer \u015fartlar\u0131n sa\u011flanm\u0131\u015f olmas\u0131 kayd\u0131yla bu destekten 2017\/\u015eubat ila 2017\/Aral\u0131k aylar\u0131\/d\u00f6nemleri aras\u0131nda yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r. Bununla birlikte, bu destek uygulamas\u0131n\u0131n 31\/12\/2017 tarihinde sona erece\u011fi dikkate al\u0131nd\u0131\u011f\u0131nda, ay\u0131n 15\u2019i ila takip eden ay\u0131n 14\u2019\u00fc aras\u0131nda \u00e7al\u0131\u015fmalar\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda \u00fccret alan sigortal\u0131lar\u0131 \u00e7al\u0131\u015ft\u0131ran \u00f6zel sekt\u00f6r i\u015fverenleri a\u00e7\u0131s\u0131ndan 2017\/Aral\u0131k (15\/12-14\/1) d\u00f6neminde bu destekten 17 g\u00fcnl\u00fck yararlan\u0131lacakt\u0131r. 2017 y\u0131l\u0131nda ilk defa tescil edilmi\u015f olan i\u015fyerleri a\u00e7\u0131s\u0131ndan, destek kapsam\u0131na giren sigortal\u0131lardan dolay\u0131 Kanunda \u00f6ng\u00f6r\u00fclen di\u011fer \u015fartlar\u0131n da sa\u011flanm\u0131\u015f olmas\u0131 kayd\u0131yla i\u015fyerinin tescil edildi\u011fi tarihi takip eden \u00fc\u00e7\u00fcnc\u00fc aydan itibaren bu destekten yararlan\u0131lacak olup, destekten yararlanma s\u00fcresi her hal\u00fckarda 2017\/Aral\u0131k ay\u0131nda sona erecektir.
\n5.\u0130\u015fsizlik Sigortas\u0131 Fonu Taraf\u0131ndan Kar\u015f\u0131lanacak Destek Tutar\u0131n\u0131n Hesaplanmas\u0131<\/strong>
\n2017\/\u015eubat ila 2017\/Aral\u0131k aylar\u0131na\/d\u00f6nemlerine ili\u015fkin olmak kayd\u0131yla 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesi kapsam\u0131na giren sigortal\u0131lar\u0131n destekten yararlan\u0131lacak ay\/d\u00f6nemdeki prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n 22,22 TL ile \u00e7arp\u0131m\u0131 sonucu bulunacak tutar \u0130\u015fsizlik Sigortas\u0131 Fonundan kar\u015f\u0131lanacakt\u0131r. \u00d6rnek : (M) Anonim \u015eirketinde 3\/4\/2017 tarihinde i\u015fe al\u0131nan ve 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesi kapsam\u0131na giren bir sigortal\u0131n\u0131n ilgili aydaki; Prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n: 28 Prime esas kazan\u00e7 tutar\u0131n\u0131n ise: 3.000,00 TL oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda, bahse konu sigortal\u0131 i\u00e7in; 3.000,00 * % 34,5 = 1.035,00 TL destek \u00f6ncesi i\u015fverence \u00f6denmesi gereken sigorta primi tutar\u0131, 3.000,00 * % 3 = 90,00 TL destek \u00f6ncesi i\u015fverence \u00f6denmesi gereken i\u015fsizlik sigortas\u0131 primi tutar\u0131, 28 * 22,22 = 622,16 TL \u0130\u015fsizlik Sigortas\u0131 Fonu taraf\u0131ndan kar\u015f\u0131lanacakt\u0131r. Bu durumda, destek sonras\u0131 i\u015fveren taraf\u0131ndan \u00f6denmesi gereken prim tutar\u0131; (1.035,00 + 90,00)- 622,16 = 502,84 TL olacakt\u0131r.
\n6- Alt \u0130\u015fvereni Bulunan \u0130\u015fyerleri ve Alt \u0130\u015fverenlerle \u0130lgili \u0130\u015flemler<\/strong>
\n4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen i\u015fveren deste\u011finden alt i\u015fverenlerce \u00e7al\u0131\u015ft\u0131r\u0131lan ve kapsama giren sigortal\u0131lardan dolay\u0131 da yararlan\u0131labilecektir. Ancak, kapsama giren sigortal\u0131lardan dolay\u0131 s\u00f6z konusu destekten yararlan\u0131labilmesi i\u00e7in, \u2013 As\u0131l i\u015fverenin, hem kendi \u00e7al\u0131\u015ft\u0131rm\u0131\u015f oldu\u011fu sigortal\u0131lardan hem de alt i\u015fverenlerin \u00e7al\u0131\u015ft\u0131rm\u0131\u015f oldu\u011fu sigortal\u0131lardan kaynaklanan; her bir alt i\u015fverenin ise yaln\u0131zca kendi \u00e7al\u0131\u015ft\u0131rm\u0131\u015f oldu\u011fu sigortal\u0131lardan kaynaklanan yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi ve idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131n bulunmamas\u0131, \u2013 Gerek as\u0131l i\u015fverence, gerekse alt i\u015fverenlerce \u00e7al\u0131\u015ft\u0131r\u0131lan ve kapsama giren sigortal\u0131n\u0131n 2016\/Aral\u0131k ay\u0131nda bildirilen toplam sigortal\u0131 say\u0131s\u0131na\/2016 y\u0131l\u0131 ortalama sigortal\u0131 say\u0131s\u0131na ilave olmas\u0131, gerekmektedir. \u00d6rnek: (S) Limited \u015eirketinde (\u00c7) sigortal\u0131s\u0131n\u0131n 15\/3\/2017 tarihinde i\u015fe al\u0131nd\u0131\u011f\u0131 ve s\u00f6z konusu i\u015fyeri ile (D) ve (E) alt i\u015fverenlerince 2016\/Aral\u0131k ay\u0131nda Kuruma bildirilmi\u015f sigortal\u0131 say\u0131s\u0131n\u0131n a\u015fa\u011f\u0131da belirtildi\u011fi \u015fekilde oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda, Kuruma bildirilen sigortal\u0131 say\u0131s\u0131 As\u0131l \u0130\u015fveren : 10 (D) Alt i\u015fvereni : 5 (E) Alt i\u015fvereni : 8 Toplam : 23 2016\/Aral\u0131k ay\u0131nda toplam 23 sigortal\u0131 bildirilmesi nedeniyle (\u00c7) sigortal\u0131s\u0131ndan dolay\u0131, 24 ve \u00fczerinde sigortal\u0131 bildirimi yap\u0131lan aylarda destekten yararlan\u0131labilecektir. Di\u011fer taraftan, 5510 say\u0131l\u0131 Kanun uyar\u0131nca alt i\u015fverenler sosyal sigorta y\u00fck\u00fcml\u00fcl\u00fcklerini as\u0131l i\u015fverene ait i\u015fyeri dosyas\u0131 \u00fczerinden yerine getirdi\u011finden, alt i\u015fverenlerin bu destekten yararlanmas\u0131nda as\u0131l i\u015fverenin i\u015fyeri tescil tarihine g\u00f6re bu genelgenin (e) b\u00f6l\u00fcm\u00fcndeki a\u00e7\u0131klamalar do\u011frultusunda i\u015flem yap\u0131lacakt\u0131r. S\u00f6zkonusu i\u015fveren deste\u011finden alt i\u015fverenlerce \u00e7al\u0131\u015ft\u0131r\u0131lan ve maddede \u00f6ng\u00f6r\u00fclen niteliklere sahip sigortal\u0131lardan; hangi alt i\u015fverence, ka\u00e7 sigortal\u0131dan dolay\u0131 yararlan\u0131laca\u011f\u0131 hususu as\u0131l i\u015fveren taraf\u0131ndan belirlenecektir.
\n7- Di\u011fer Te\u015fvik Kanunlar\u0131ndan Yararlanan \u0130\u015fverenlerin 4447 Say\u0131l\u0131 Kanunun Ge\u00e7ici 17 nci Maddesinde Yer Alan \u0130\u015fveren Deste\u011finden Yararlanmalar\u0131na \u0130li\u015fkin Usul ve Esaslar<\/strong>
\n4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda bu maddeyle d\u00fczenlenen destek unsurundan yararlanmakta olan i\u015fverenlerin; ayn\u0131 sigortal\u0131 i\u00e7in ayn\u0131 d\u00f6nemde di\u011fer sigorta primi te\u015fvik, destek ve indirimlerden yararlanamayaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r. Buna g\u00f6re gerek 5510 say\u0131l\u0131 Kanunda gerekse di\u011fer te\u015fvik kanunlar\u0131nda d\u00fczenlenmi\u015f olan sigorta primi te\u015fvik, destek ve indirimlerinden yararlanmakta olan i\u015fverenlerin, bu te\u015fvik, destek ve indirim kapsam\u0131na giren sigortal\u0131lar\u0131ndan dolay\u0131 ayn\u0131 d\u00f6nem i\u00e7in ve m\u00fckerrer olarak 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen i\u015fveren deste\u011finden yararlanmalar\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r. \u00d6rnek: Destek kapsam\u0131na giren bir i\u015fyerinde 14\/2\/2017 tarihinde i\u015fe al\u0131nan (C) sigortal\u0131s\u0131n\u0131n hem 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 10 uncu maddesi, hem de ge\u00e7ici 17 nci maddesi kapsam\u0131na girdi\u011fi varsay\u0131ld\u0131\u011f\u0131nda bahse konu sigortal\u0131dan dolay\u0131 2017\/\u015eubat ay\u0131nda ya 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 10 uncu maddesi ya da ge\u00e7ici 17 nci maddesi kapsam\u0131nda destekten yararlanabilecektir.
\n8- Destekten Yararlanmak Amac\u0131yla Yap\u0131lacak Olan Ba\u015fvurunun \u015eekli ve Sosyal G\u00fcvenlik \u0130l M\u00fcd\u00fcrl\u00fcklerince\/Sosyal G\u00fcvenlik Merkezlerince Yap\u0131lacak \u0130\u015flemler<\/strong> 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesi kapsam\u0131na giren sigortal\u0131lardan dolay\u0131 i\u015fveren deste\u011finden yararlan\u0131labilmesi i\u00e7in, i\u015fverenlerce e-Bildirge kanal\u0131yla ba\u015fvuruda bulunulmas\u0131 gerekmektedir. \u0130\u015fverenlerce kapsama giren sigortal\u0131lara ili\u015fkin e-Bildirge kanal\u0131yla yap\u0131lacak ba\u015fvurular, www.sgk.gov.tr adresinden e-Bildirge sistemi \u00fczerinde \u201c4447\/ Ge\u00e7ici 17. Madde \u0130\u015fveren Deste\u011fi\u201d men\u00fcs\u00fc i\u015faretlenmek suretiyle eri\u015filen ekran vas\u0131tas\u0131yla yap\u0131lacakt\u0131r. S\u00f6z konusu ekran vas\u0131tas\u0131yla yap\u0131lacak olan tan\u0131mlama i\u015flemleri s\u0131ras\u0131nda, Sigortal\u0131n\u0131n; -1\/2\/2017 ila 31\/12\/2017 tarihleri aras\u0131nda i\u015fe al\u0131nm\u0131\u015f olup olmad\u0131\u011f\u0131, -\u0130\u015fe giri\u015f tarihi itibariyle T\u00fcrkiye \u0130\u015f Kurumu\u2019na kay\u0131tl\u0131 i\u015fsiz olup olmad\u0131\u011f\u0131, -\u0130\u015fe giri\u015f tarihi itibariyle, i\u015fe al\u0131nd\u0131klar\u0131 tarihten \u00f6nceki \u00fc\u00e7 aya ili\u015fkin Kurumumuza verilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde kay\u0131tl\u0131 olup olmad\u0131\u011f\u0131, 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) ve (c) bentleri, Ek 6 nc\u0131 maddesi ve Ek 9 uncu maddesinin birinci f\u0131kras\u0131 kapsam\u0131nda bildirilip bildirilmedi\u011fi, \u2013 \u0130\u015fe giri\u015f tarihi itibariyle i\u015fe al\u0131nd\u0131klar\u0131 tarihten \u00f6nceki alt\u0131 aya ili\u015fkin en son (19), (20) ve (30) i\u015ften ayr\u0131l\u0131\u015f kodu ile bildirilip bildirilmedi\u011fi, e-Bildirge sistemince kontrol edilmek suretiyle kapsama giren sigortal\u0131lar\u0131n sisteme tan\u0131mlanmas\u0131 sa\u011flanacakt\u0131r. \u0130\u015fverenlerce e-Bildirge kanal\u0131yla yap\u0131lacak olan tan\u0131mlamalar s\u0131ras\u0131nda, kapsama giren sigortal\u0131lara ili\u015fkin yukar\u0131da belirtilen kontroller sistem taraf\u0131ndan elektronik ortamda yap\u0131laca\u011f\u0131ndan, sigortal\u0131lara ili\u015fkin tan\u0131mlama i\u015fleminin onaylanmas\u0131 halinde, bu nitelikteki sigortal\u0131lar i\u00e7in sosyal g\u00fcvenlik il m\u00fcd\u00fcrl\u00fckleri\/sosyal g\u00fcvenlik merkezlerine herhangi bir belge ibraz edilmesine gerek bulunmamaktad\u0131r. Ancak, kapsama giren sigortal\u0131lar\u0131n 2016\/Aral\u0131k ay\u0131nda bildirilen toplam sigortal\u0131 say\u0131s\u0131na veya 2016 y\u0131l\u0131 ortalama sigortal\u0131 say\u0131s\u0131na ilave olarak \u00e7al\u0131\u015ft\u0131r\u0131l\u0131p \u00e7al\u0131\u015ft\u0131r\u0131lmad\u0131\u011f\u0131 hususu ayl\u0131k prim ve hizmet belgelerinin Kuruma g\u00f6nderilmesi s\u0131ras\u0131nda tespit edilemedi\u011fi i\u00e7in, bu husus, ayl\u0131k prim ve hizmet belgelerinin yasal verilme s\u00fcresi sona erdikten sonra, ayn\u0131 i\u015fyerinden ayn\u0131 aya ili\u015fkin verilen t\u00fcm ayl\u0131k prim ve hizmet belgelerinde kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131 kontrol edilmek suretiyle tespit edilecektir. Dolay\u0131s\u0131yla, kapsama giren sigortal\u0131lar\u0131n, 2016\/Aral\u0131k ay\u0131nda bildirilen toplam sigortal\u0131 say\u0131s\u0131na veya 2016 y\u0131l\u0131 ortalama sigortal\u0131 say\u0131s\u0131na ilave olarak \u00e7al\u0131\u015ft\u0131r\u0131l\u0131p \u00e7al\u0131\u015ft\u0131r\u0131lmad\u0131\u011f\u0131 hususunun i\u015fverenlerce takip edilmesi gerekmekte olup, an\u0131lan maddede \u00f6ng\u00f6r\u00fclen destekten bu sebeple yersiz yararlanan i\u015fverenlerin listesi Kurum sistemlerinden al\u0131narak, daha \u00f6nce \u0130\u015fsizlik Sigortas\u0131 Fonundan yersiz olarak kar\u015f\u0131lanm\u0131\u015f prim tutarlar\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 ile birlikte i\u015fverenlerden tahsil edilecektir.
\n9- 5510 say\u0131l\u0131 Kanunun Ek 9 uncu Maddesi Kapsam\u0131nda On G\u00fcn ve \u00dczerinde Sigortal\u0131 \u00c7al\u0131\u015ft\u0131ran \u0130\u015fverenler<\/strong>
\n5510 say\u0131l\u0131 Kanunun Ek 9 uncu maddesinin birinci f\u0131kras\u0131 kapsam\u0131nda ev hizmetlerinde 10 g\u00fcn ve \u00fczerinde sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenlerin 4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen destekten yararlan\u0131labilmesine ili\u015fkin i\u015flemler, \u00f6zel sekt\u00f6r i\u015fverenleri ve bu i\u015fverenlere ait i\u015fyerlerinde \u00e7al\u0131\u015fan sigortal\u0131lara ili\u015fkin usul ve esaslar \u00e7er\u00e7evesinde uygulanacakt\u0131r.
\n10- Muvazaal\u0131 \u0130\u015flemlerin \u00d6nlenmesi<\/strong>
\n10.1- Mevcut bir i\u015fletmenin kapat\u0131larak de\u011fi\u015fik bir ad, 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 \u0130\u015fsizlik Sigortas\u0131 Fonu katk\u0131s\u0131ndan yararlanmak amac\u0131yla muvazaal\u0131 i\u015flem tesis etti\u011fi anla\u015f\u0131lan i\u015fyerlerinden \u0130\u015fsizlik Sigortas\u0131 Fonu taraf\u0131ndan kar\u015f\u0131lanan tutarlar gecikme cezas\u0131 ve gecikme zamm\u0131yla birlikte geri al\u0131n\u0131r. 10.2- 9\/2\/2017 veya sonraki tarihlerde 5510 say\u0131l\u0131 Kanunun 89 uncu maddesi h\u00fckm\u00fcne uygun nitelikte devir edilen veya miras\u00e7\u0131lara intikal eden i\u015fyerleri, yeni i\u015fe ba\u015flayan i\u015fyeri olarak kabul edilmeyecektir. 11- Di\u011fer Hususlar 11.1-Ayl\u0131k prim ve hizmet belgelerini 687 kanun numaras\u0131n\u0131 se\u00e7erek Kuruma g\u00f6nderen i\u015fverenlerin, an\u0131lan maddede \u00f6ng\u00f6r\u00fclen \u015fartlar\u0131 ta\u015f\u0131y\u0131p ta\u015f\u0131mad\u0131klar\u0131, \u00fcnitelerin sigorta primleri servislerince her ay d\u00fczenli olarak kontrol edilecek ve s\u00f6z konusu destekten yararlanmamas\u0131 gerekti\u011fi halde yararlanm\u0131\u015f olan i\u015fverenlerle ilgili olarak yersiz yararlan\u0131lan prim tutarlar\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 ile birlikte i\u015fverenlerden tahsil edilecektir. 11.2-4447 say\u0131l\u0131 Kanunun ge\u00e7ici 17 nci maddesinde \u00f6ng\u00f6r\u00fclen destekten yararlanmakta olan bir i\u015fyerinin farkl\u0131 bir sosyal g\u00fcvenlik merkezine nakli halinde, an\u0131lan maddede \u00f6ng\u00f6r\u00fclen destekten nakil tarihinden \u00f6nce yararlan\u0131lm\u0131\u015f sigortal\u0131lardan dolay\u0131, nakil tarihinden sonra da yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r. 12- Y\u00fcr\u00fcrl\u00fck Bu Genelge h\u00fck\u00fcmleri 1\/2\/2017 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girer. Bilgi edinilmesi ve gere\u011fini rica ederim.<\/p>\n

DA\u011eITIM : Gere\u011fi : Bilgi : Merkez ve Ta\u015fra te\u015fkilat\u0131na \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131na<\/p>\n","protected":false},"excerpt":{"rendered":"

31\/12\/2017 tarihine kadar i\u015fe al\u0131nan her bir sigortal\u0131 i\u00e7in ge\u00e7erli olmak \u00fczere, 1\/2\/2017 tarihinden itibaren \u00f6zel sekt\u00f6r i\u015fverenlerince Kuruma kay\u0131tl\u0131 i\u015fsizler aras\u0131ndan i\u015fe al\u0131nanlar\u0131n; i\u015fe al\u0131nd\u0131klar\u0131 tarihten \u00f6nceki \u00fc\u00e7 aya ili\u015fkin Sosyal G\u00fcvenlik Kurumuna verilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde kay\u0131tl\u0131 sigortal\u0131lar d\u0131\u015f\u0131nda olmalar\u0131 ve 2016 y\u0131l\u0131 Aral\u0131k ay\u0131na…<\/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":[11,6],"tags":[],"class_list":["post-763","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","category-sgk"],"views":2240,"_links":{"self":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/763","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=763"}],"version-history":[{"count":1,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/763\/revisions"}],"predecessor-version":[{"id":764,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/763\/revisions\/764"}],"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=763"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=763"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}