Resmi Gazete\u2019de yay\u0131mlanan 23 Temmuz 2020 tarihli, \u2018Dijital Mecralar Komisyonu\u2019 kurulmas\u0131na ili\u015fkin kanunun 4. Maddesinde i\u015fverene prim deste\u011fi sa\u011flanaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n\n\n\n
Ge\u00e7ici 23 \u00fcnc\u00fc madde kapsam\u0131nda, 1\/7\/2020 tarihinden \u00f6nce k\u0131sa \u00e7al\u0131\u015fma ba\u015fvurusunda bulunmu\u015f olan \u00f6zel sekt\u00f6r i\u015fyerlerinde k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011finden yararlanan sigortal\u0131lar\u0131n; i\u015fyerindeki k\u0131sa \u00e7al\u0131\u015fman\u0131n sona ermesi ve ayn\u0131 i\u015fyerinde haftal\u0131k normal \u00e7al\u0131\u015fma s\u00fcrelerine d\u00f6nmeleri durumunda, 31\/12\/2020 tarihini ge\u00e7memek \u00fczere k\u0131sa \u00e7al\u0131\u015fman\u0131n sona erdi\u011fi tarihi takip eden aydan itibaren \u00fc\u00e7 ay s\u00fcreyle, 5510 say\u0131l\u0131 Kanunun 82 nci maddesi uyar\u0131nca belirlenen prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00fczerinden hesaplanan sigortal\u0131 ve i\u015fveren hissesi primlerinin tamam\u0131 tutar\u0131nda, her ay bu i\u015fverenlerin Sosyal G\u00fcvenlik Kurumuna \u00f6deyecekleri t\u00fcm primlerden mahsup edilmek suretiyle i\u015fverene prim deste\u011fi sa\u011flan\u0131r ve destek tutar\u0131 Fondan kar\u015f\u0131lan\u0131r.<\/p>\n\n\n\n
Ge\u00e7ici 24 \u00fcnc\u00fc madde kapsam\u0131nda, 1\/7\/2020 tarihinden \u00f6nce ba\u015fvuruda bulunarak nakdi \u00fccret deste\u011finden yararland\u0131r\u0131lan sigortal\u0131n\u0131n haftal\u0131k normal \u00e7al\u0131\u015fma s\u00fcresine d\u00f6nmesi durumunda, i\u015fveren s\u00f6z konusu sigortal\u0131 i\u00e7in birinci f\u0131kra kapsam\u0131ndaki destekten ilgili f\u0131krada belirtilen s\u00fcreler ve \u015fartlarla yararland\u0131r\u0131l\u0131r.<\/p>\n\n\n\n
Birinci ve ikinci f\u0131kralar kapsam\u0131nda i\u015fverene her bir ay i\u00e7in sa\u011flanacak destek s\u00fcresi; k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011fi alanlar i\u00e7in sigortal\u0131n\u0131n ge\u00e7ici 23 \u00fcnc\u00fc madde kapsam\u0131nda k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011fi ald\u0131\u011f\u0131 ayl\u0131k ortalama g\u00fcn say\u0131s\u0131n\u0131, ge\u00e7ici 24 \u00fcnc\u00fc madde kapsam\u0131nda sa\u011flanan nakdi \u00fccret deste\u011finden yararland\u0131r\u0131lanlar i\u00e7in nakdi \u00fccret deste\u011fi ald\u0131klar\u0131 ayl\u0131k ortalama g\u00fcn say\u0131s\u0131n\u0131 ge\u00e7emez.<\/p>\n\n\n\n
Bu madde h\u00fck\u00fcmleri; 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 ve sosyal g\u00fcvenlik destek primine tabi \u00e7al\u0131\u015fanlar, 5510 say\u0131l\u0131 Kanunun ek 9 uncu maddesi kapsam\u0131nda ev hizmetlerinde \u00e7al\u0131\u015fan sigortal\u0131lar ve yurtd\u0131\u015f\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar hakk\u0131nda uygulanmaz.<\/p>\n\n\n\n
Ge\u00e7ici 23 \u00fcnc\u00fc madde kapsam\u0131nda i\u015fyerinde uygulanan k\u0131sa \u00e7al\u0131\u015fmadan yersiz yararlan\u0131ld\u0131\u011f\u0131n\u0131n tespiti veya k\u0131sa \u00e7al\u0131\u015fma ba\u015fvurusuna y\u00f6nelik uygunluk tespitinin olumsuz sonu\u00e7lanmas\u0131 ya da ge\u00e7ici 24 \u00fcnc\u00fc madde kapsam\u0131nda nakdi \u00fccret deste\u011finden yersiz yararland\u0131\u011f\u0131n\u0131n tespiti halinde, i\u015fyeri bu madde kapsam\u0131nda sa\u011flanan destekten yararlanamaz veya yersiz yararlanm\u0131\u015f say\u0131l\u0131r. Bu madde kapsam\u0131nda destekten yersiz yararlan\u0131ld\u0131\u011f\u0131n\u0131n tespiti halinde, yararlan\u0131lan destek tutar\u0131 i\u015fverenden 5510 say\u0131l\u0131 Kanunun 89 uncu maddesinin ikinci f\u0131kras\u0131 uyar\u0131nca gecikme cezas\u0131 ve gecikme zamm\u0131 ile birlikte tahsil edilir.<\/p>\n\n\n\n
Bu maddeyle sa\u011flanan te\u015fvikten yararlanmakta olan i\u015fverenler, bu te\u015fvikten yararlan\u0131lan ayda ayn\u0131 sigortal\u0131 i\u00e7in di\u011fer sigorta primi indirimi, te\u015fvik ve desteklerinden yararlanamaz.<\/p>\n\n\n\n
Bu madde kapsam\u0131nda Fon taraf\u0131ndan i\u015fverene sa\u011flanan, sigortal\u0131 hissesine kar\u015f\u0131l\u0131k gelen destek tutar\u0131n\u0131n sigortal\u0131ya \u00f6denmesi i\u015fverenden talep edilemez.<\/p>\n\n\n\n
Fondan bu madde kapsam\u0131nda kar\u015f\u0131lanan tutarlar, gelir ve kurumlar vergisi uygulamalar\u0131nda gelir, gider veya maliyet unsuru olarak dikkate al\u0131nmaz.<\/p>\n","protected":false},"excerpt":{"rendered":"
Resmi Gazete\u2019de yay\u0131mlanan 23 Temmuz 2020 tarihli, \u2018Dijital Mecralar Komisyonu\u2019 kurulmas\u0131na ili\u015fkin kanunun 4. Maddesinde i\u015fverene prim deste\u011fi sa\u011flanaca\u011f\u0131 belirtilmi\u015ftir. Ge\u00e7ici 23 \u00fcnc\u00fc madde kapsam\u0131nda, 1\/7\/2020 tarihinden \u00f6nce k\u0131sa \u00e7al\u0131\u015fma ba\u015fvurusunda bulunmu\u015f olan \u00f6zel sekt\u00f6r i\u015fyerlerinde k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011finden yararlanan sigortal\u0131lar\u0131n; i\u015fyerindeki k\u0131sa \u00e7al\u0131\u015fman\u0131n sona ermesi ve ayn\u0131 i\u015fyerinde haftal\u0131k normal \u00e7al\u0131\u015fma s\u00fcrelerine d\u00f6nmeleri durumunda, […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[],"class_list":["post-580","post","type-post","status-publish","format-standard","hentry","category-bloglar"],"yoast_head":"\n