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100. Yıl Bulvarı No:101/A 06374 OSTİM/Ankara |
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+90 (312) 385 50-90 |
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+90 (312) 354 58-98 |
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ostim@ostim.org.tr |
Adres: ALINTERİ BULVARI 33 40
Tel 1: 0 (850) 220 26-37
Faks:
Email 1: kobientr@gmail.com
Email 2: bilgi@kobien.com.tr
Web: http://www.kobien.com.tr//index.html
At a time when competition in all sectors is very intense and therefore the slice of the income pie is gradually decreasing, our companies are trying to develop new ways and methods to reduce their costs instead of increasing the prices of their products in order to increase their earnings.
As it is known, employers also bear the cost of SSI premium employer share at the rate of 20.5% of the gross wage, apart from the net wage cost on behalf of their employees.
According to subparagraph (i) of Article 81 of the Law No. 5510, all employers who do not have premium debt and meet other conditions pay their costs, which are 20.5% in the employer's share of SSI premium, as 15.5% with a 5-point discount. The 6111 SSI incentive, on the other hand, allows the remaining 15.5% of the employer's cost of your employees, whom we determine to be able to benefit from this incentive, to be covered from the unemployment fund during the incentive period (6 months – 54 months). In the SSI incentive implemented within the scope of the Law No. 7103, on the other hand, it provides very serious contributions to your budget by allowing all of the SSI premium employee and employer shares (37.5 percent of the gross wage) to be met from the unemployment fund on a 12-month basis, for your employees, whom we have determined to be able to benefit from this incentive.
In addition, in cases where your employees within the scope of the incentives of the laws numbered 7103 and 6111 benefit from two different laws at the same time, we ensure that the most advantageous SSI premium incentive amounts are preferred, and we further reduce your SGK premium costs.
With the provisional Article 10 added to the Law No. 4447 with Article 74 of the Law No. 6111 on Restructuring of Certain Claims and Amending the Law on Social Insurance and General Health Insurance and Some Other Laws and Decrees with the Force of Law, adopted on 13.02.2011. edited.
The Incentive Law No. 6111, which was regulated in accordance with the Provisional Article 10 of the Law No. 4447, stipulating that the entire portion of the insurance premiums of the employers who employ additional employment , from the 5% discount, shall be covered by the Treasury, entered into force on 01.03.2011. The implementation of the law, which was planned to be implemented on 01.03.2011 until 31.12.2015, was extended until 31.12.2020 with the decision of the Council of Ministers published in the Official Gazette dated 28.12.2015 and numbered 29576.
are exact criteria.
Male employees over the age of 18 and under the age of 29 and women over the age of 18 can benefit. If he is unemployed, registered with İşkur, the age criterion for men disappears.
In addition, VQA Certificate , Associate/Undergraduate Diploma , İŞKUR Registration , İŞKUR Labor force training course are the factors that determine and/or increase the duration of benefiting from the incentive.
It has been regulated with the 42nd article of the Omnibus Law No. 7103 published in the Official Gazette on 28.03.2018 and the temporary 19th article added to the Law No. 4447.
According to the regulation made pursuant to the Provisional Article 19 of the Law No. 4447, for employers who provide additional employment between 1/1/2018 and 31/12/2020, valid until 31/12/2020;
It is covered from the Unemployment Fund by being deducted from all premiums, including the insured shares, to be paid by these employers to the Social Security Institution.
In terms of the insured;
In terms of employer;
conditions must be met.
Considering that even in investments within the scope of Investment Incentive Certificate, SSI premium incentives are provided at the minimum wage level, the benefits of incentive applications within the scope of Law No. 6111 and Law No. 7103 can be seen much more clearly.
March 27, 2018 as of date Innovations regarding Past Period SSI Incentive Support and Discounts determined in relation to Past Periods with Article 70 of Law No. 7103 (Additional Article 17 of Law No. 5510) published in the Official Gazette :
Infocus Consulting , with its experienced and expert staff, is a Consulting Firm that provides SGK Incentive Consultancy services within the scope of the above-mentioned applications, as well as Tax Audit, Labor Law, Financial-Legal Consultancy services. Infocus Consulting not only saves companies from the complex legal regulations created by these incentive practices, but also controls the extent to which they benefit from incentives in order to reduce their costs, and shares the analysis results with you with the devoted work of its expert staff.
As a result of the preliminary work we will do with the software we have developed, we report your refund amounts regarding SSI Incentive Support and Discounts that have not been utilized since 2011, when the incentive application started, and how much you can benefit from SGK premium incentives until 31.12.2020 in a fast, reliable, complete and accurate manner.
If you cannot benefit from the incentives sufficiently due to the complexity of the legislation in question, you can reach the maximum benefit level by contacting us, contribute to your budget balance by reducing your hidden SSI premium costs, which are a burden on your periodic budget figures, and direct your investment decisions for your employees.
In this way, we can reduce your costs for your employees by providing support to your Human Resources and Accounting-Finance Departments.
5 point discount; It is an insurance premium incentive application that provides a 5-point discount on the employer's share of disability, old-age and survivors insurance branches to private sector employers who regularly pay their premium debts.
Employers;
Within the scope of this discount applied for the insured persons of private sector employers who are taken/sent domestically to be employed in workplaces abroad, 5 percentage points of the employer's share of the general health insurance premiums calculated over the premium earnings of the insured are covered by the Treasury. This incentive has been applied since 1/6/2013.
Employers;
Pursuant to the Council of Ministers Decision dated 14/7/2009 and numbered 2009/15199 published in the Official Gazette dated 16/7/2009 and numbered 27290, the insurance premium stipulated in the Decision on State Aids in Investments shall be the basis of premium for the employment to be realized with the support of the employer's share. The entire portion of the insurance premiums calculated over the lower income limit is covered by the Treasury. This incentive has been applied since 18/8/2009, and transactions are made in accordance with the Communiqué No. 2009/1 on the Implementation of the Decision on State Aids in Investments published in the Official Gazette dated 28/7/2009 and numbered 27302, prepared by the Ministry of Economy.
Employers;
Pursuant to the Council of Ministers Decision dated 15/6/2012 and numbered 2012/3305 published in the Official Gazette dated 19/6/2012 and numbered 28328, the insurance premium stipulated in the Decision on State Aids in Investments, and for the insured employed with investments to be made within the scope of incentive certificates, premium insurance premiums calculated over the basic income lower limit; All of the employer's shares or up to the entirety of the insured shares, together with the employer's shares in the provinces determined by the Council of Ministers, taking into account the classification of statistical regional units, per capita national income or socioeconomic development levels, are covered by the Ministry of Economy. This incentive has been applied since 15/6/2012, and transactions are made in accordance with the Communiqué No. 2012/1 on the Implementation of the Decision on State Aids in Investments published in the Official Gazette dated 20/6/2012 and numbered 28329, prepared by the Ministry of Economy.
employers,
With the provisional article 10 of the Law No. 4447, private sector employers have been provided with the opportunity to cover the entire employer's share of the insurance premium, which will be calculated on the basis of their insurance premium earnings, from the Unemployment Insurance Fund for the insured people they hired between 01/03/2011 - 31/12/2020.
of the insured;
the employer;
Which Employers Can Benefit? | Which Employers Cannot Benefit? |
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Men over the age of 18 and younger than 29, and women over the age of 18;
from men over the age of 29;
*An additional period of six months is added if those who fall into this scope are recruited from among the unemployed registered with the Turkish Employment Agency.
As can be seen, the period of benefiting from the employer's share of insurance premium stipulated in the temporary article 10 of the Law No. 4447;
Men between the ages of 18-29 and women over the age of 18;
*If he/she is registered with İŞ-KUR, provided that he/she works in the profession specified in the document.
From men over the age of 29;
*If he/she is registered with İŞ-KUR, provided that he/she works in the profession specified in the document.
Considering the conditions of benefiting from the incentive period listed above, the following summary table can be obtained as a result:
With the temporary article 15 of the Law No. 4447, for the private sector employers who recruit those who have completed the on-the-job training programs initiated by the Turkish Employment Agency until 31/12/2017, the Unemployment Insurance of the entire employer's share of the insurance premium to be calculated over the lower limit of the income that is the basis for the insurance premium. The fund has been provided.
of the insured;
the employer;
Insurance premium employer share incentive stipulated in Article 30 of Law No. 4857; It regulates that all of the insurance premium employer's shares, calculated over the lower limit of the income based on the insurance premium, of the disabled insured employed in the workplaces belonging to the private sector, are covered by the Treasury within the conditions stipulated in this Law.
Within the scope of Article 30 of the Labor Law No. 4857, the disabled insured people who are obliged to employ the disabled insured (including the quota) and the disabled insured who are obliged to employ more than the quota; 100% of the employer's share calculated over the lower limit of earnings subject to premium of the insured is covered by the Treasury.
In order for private sector employers to benefit from the said incentive;
With this incentive provided within the scope of supporting research and development activities, excluding public personnel, technology center enterprises, R&D centers, public institutions and organizations and foundations established by law or R&D and innovation projects supported by international funds or carried out by TUBITAK. R&D and support personnel working in pre-collaboration projects and enterprises benefiting from techno-enterprise capital supports and personnel whose wages are exempt from income tax pursuant to the temporary article 2 of the Technology Development Zones Law No. 4691; Half of the employer's share of the insurance premium calculated over the wages they receive in return for their work is covered from the appropriation to be placed in the budget of the Ministry of Finance until 31/12/2023.
Employers who are corporate taxpayers and have received a 'Cultural Investment Certificate' or a 'Cultural Enterprise Certificate' from the Ministry of Culture and Tourism will be able to benefit from the insurance premium employer share incentive.
50% of the employer's share of the insurance premium calculated over the earnings subject to premium of the insured persons who actually work in the workplaces that have received the 'Cultural Investment Certificate', and 25% of the employer's share of the insurance premium calculated over the earnings subject to the premium of the insured who actually work in the workplaces that have received the 'Cultural Enterprise Certificate', It is covered from the appropriation placed in the budget of the Ministry of Culture and Tourism.
From this incentive;
In order for employers to benefit from the said incentive;
Short Study Practice
In cases where the weekly working hours in the workplace are temporarily reduced by at least one third due to general economic, sectoral, regional crisis or compelling reasons, or the activity in the workplace is stopped completely or partially for at least four weeks without seeking the condition of continuity, for a period not exceeding three months (up to 6 months by the President's decision). It can be extended until
“General Economic” crisis in terms of short-time working practice
These are the situations in which the events occurring in the national or international economy seriously affect and shake the country's economy and therefore the workplace.
“Regional Crisis” in terms of short work practice
These are situations where businesses operating in a particular province or region are severely affected and shaken economically due to national or international events.
“Sectoral Crisis” in terms of short working practice
These are the situations where the workplaces in the sectors directly affected by the events in the national or international economy and the workplaces in other related sectors are seriously shaken.
“Forcing Reasons” in terms of short work practice
Periodic situations that are not caused by the employer's own management and administration, cannot be foreseen, cannot be eliminated as a result, resulting from external effects that result in a temporary reduction of working time or the complete or partial cessation of the activity, or earthquake, fire, flood, landslide, epidemic disease, such as mobilization.
Within the scope of Short Study;
* Payment of short-time working allowance to workers,
* Payment of General Health Insurance premiums,
services are provided.
In order to be able to apply short work in the workplace;
the employer; It is necessary to apply to İŞKUR that the working time in the workplace has decreased or stopped due to general economic, sectoral, regional crisis or compelling reasons, and as a result of the conformity determination made by the Labor Inspectors, it should be determined that the workplace has been affected by these situations.
In order for the worker to benefit from the Short Working Allowance;
The employer's short-time working request is approved,
required.
Making a Short Work Request and Evaluation of the Request
In case the existence of compelling reasons arising from the general economic, sectoral or regional crisis and periodic situations arising from external effects is claimed by the labor and employer union confederations or there are strong indications in this direction, the issue is evaluated and resolved by the İŞKUR Board of Directors. The decision of the Board of Directors is not sought for applications made on grounds of other compelling reasons for situations such as earthquake, fire, flood, landslide, epidemic disease, mobilization.
If there is no decision taken by the Board of Directors regarding compelling reasons arising from general economic, sectoral or regional crisis and periodic situations arising from external effects, applications by employers are rejected by the Agency unit.
The eligibility determination is carried out by the Labor Inspectors regarding the suitability of the employer's short-time working request.
After the eligibility determination is completed, employer requests for changing the list of short-time employees and/or increasing the short-time working period applied at the workplace are considered as new applications.
Notifying the Employer of the Result of the Short Working Request
The employer is notified by İŞKUR as a result of the conformity determination made by the Labor Inspectors that the working time in the workplace has decreased or stopped significantly due to general economic, sectoral, regional crisis or compelling reasons. The employer also announces the situation in a place where workers can see it at the workplace and notifies the labor union, if any, to the party to the collective bargaining agreement. In cases where an announcement cannot be made to the workers through advertisement, a written notification is made to the workers who are subject to short-time work.
Short Working Allowance Period, Amount and Payment
Daily short-time working allowance; It is 60% of the insured's average daily gross earnings calculated by taking into account the earnings of the insured for the last twelve months. The amount of short-time working allowance calculated in this way cannot exceed 150% of the gross amount of the monthly minimum wage.
Short-time working allowance is paid to the worker himself and on a monthly basis on the 5th of each month for the periods of time he does not work. The Minister of Family, Labor and Social Services is authorized to bring the payment date forward.
Below is the monthly short-time working allowance account for 2019.
| Monthly Average of Prime Earnings for the Last 12 Months | Calculated Unemployment Allowance Amount | Stamp duty | Amount of Unemployment Allowance Payable | |
| Minimum Wage Employed for the Last 12 Months | 2,558.40 | 1,535.04 | 11.65 | 1,523,19 |
| Employees with 4.000 TL in the Last 12 Months | 4,000,00 | 2.400.00 | 18.22 | 2,381.78 |
| Employees with 7.000 TL in the Last 12 Months | 7,000,00 | 3.837.60 (*) | 29.13 | 3,808.47 |
| (*) Since the calculated unemployment benefit amount cannot exceed 150% of the gross monthly minimum wage, the monthly short-time working allowance amount to be paid is calculated in this way. The gross minimum wage in 2019 is 2,558.40 TL. | ||||
The time interval during which short work will be done within the daily, weekly or monthly working period is determined by the employer, taking into account the traditions of the workplace and the nature of the work.
Short-time working allowance is given on a monthly basis for periods not worked to complete the weekly working period applied in the workplace.
For short working periods, SSI Monthly Premium and Service Certificate and the reason for missing days are reported as “18-Short Working Allowance” on behalf of the workers who are subject to short work.
The duration of the short-time working allowance is as long as the short-time working period, not exceeding three months, and the short-time working payments are deducted from the deserved unemployment benefit.
The President is authorized to extend the duration of the short-time working allowance up to six months and to determine whether it will be deducted from the unemployment benefit.
In case of short-time working at the workplace due to compelling reasons, the payments start after the one-week period stipulated in the Article 24 (III) and Article 40 of the Law No. 4857. Within this one-week period, wage and premium obligations belong to the employer.
The wage and short-time working allowance amount of the employee who does short-time work, regarding the non-working week holidays, national holidays and general holidays, is paid by the employer and the Institution in proportion to the period of short-time work.
Overpayments due to incorrect information and documents provided by the employer are collected from the employer together with the legal interest, and overpayments due to the employee's fault are collected from the employee together with the legal interest.
Premiums Paid for the Period of Short Working Allowance
General health insurance premiums are paid for the period in which the employee receives short-time working allowance. Short and long term insurance premiums are not transferred during the said period.
Early Termination of Short Term
In the event that the employer decides to start its normal activities while the short-time working practice continues, it is obligatory to notify the situation in writing to the Institution unit, if any, to the labor union party to the collective bargaining agreement and to the workers six working days in advance.
Short work ends as of the date specified in the notification. Undue payments related to late notifications are collected from the employer together with the legal interest.
Withdrawal of Short Working Allowance
Short-time working allowance as of the start of the medical report, which is the subject of the temporary incapacity allowance, in case of getting a job, starting to receive an old-age pension, being recruited for any reason, leaving the job due to a work assignment arising from any law, or in case of the start of the temporary incapacity allowance. is cut.
Employer's Obligation to Keep Records
The employer who makes short-time work is obliged to keep records of the working hours of the workers and submit them if requested.