{"id":1036,"date":"2019-05-31T14:11:19","date_gmt":"2019-05-31T11:11:19","guid":{"rendered":"https:\/\/mavvo.com.tr\/blog\/?p=1036"},"modified":"2024-12-27T15:37:25","modified_gmt":"2024-12-27T12:37:25","slug":"calisanlarin-sgk-maliyetleri-nasil-dusurulur","status":"publish","type":"post","link":"https:\/\/mavvo.com.tr\/blog\/calisanlarin-sgk-maliyetleri-nasil-dusurulur\/","title":{"rendered":"\u00c7al\u0131\u015fanlar\u0131n SGK Maliyetleri Nas\u0131l D\u00fc\u015f\u00fcr\u00fcl\u00fcr?"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-585 aligncenter\" src=\"https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2019\/03\/on-muhasebe-nedir-300x154.jpg\" alt=\"\" width=\"517\" height=\"266\" title=\"\" srcset=\"https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2019\/03\/on-muhasebe-nedir-300x154.jpg 300w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2019\/03\/on-muhasebe-nedir-1024x524.jpg 1024w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2019\/03\/on-muhasebe-nedir-768x393.jpg 768w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2019\/03\/on-muhasebe-nedir-1536x786.jpg 1536w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2019\/03\/on-muhasebe-nedir-1600x819.jpg 1600w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2019\/03\/on-muhasebe-nedir.jpg 1614w\" sizes=\"(max-width: 517px) 100vw, 517px\" \/><\/p>\n<p>\u0130\u015fveren olanlar, kendi i\u015finin sahibi olanlar; bu s\u00fcre\u00e7te \u00e7ok fazla zorlukla m\u00fccadele etmek zorunda kal\u0131rlar. Bir i\u015fverenin yaln\u0131zca kendi sekt\u00f6r\u00fcyle de\u011fil i\u015f ile alakal\u0131 her konuda genel bilgi sahibi olmas\u0131 gerekmektedir. Bir i\u015fin ba\u015far\u0131yla devam ettirilebilmesi i\u00e7in \u00f6\u011frenme s\u00fcrecinin etkin olarak s\u00fcrd\u00fcr\u00fclmesi \u015fartt\u0131r. Bir i\u015fverenin i\u015flerini devam ettirme s\u00fcrecinde en \u00e7ok dikkat etti\u011fi konular\u0131n ba\u015f\u0131nda <a href=\"https:\/\/mavvo.com.tr\/blog\/uretim-maliyetleri-hesaplama-yontemi\/\" data-internallinksmanager029f6b8e52c=\"35\" title=\"\u00dcretim Maliyetleri ve Maliyet Hesaplama Y\u00f6ntemi\">maliyet<\/a>lerini azaltmak gelmektedir. <strong>SGK masraflar\u0131<\/strong>; i\u015fverenlerin en \u00f6nemli <a href=\"https:\/\/mavvo.com.tr\/blog\/uretim-maliyetleri-hesaplama-yontemi\/\" data-internallinksmanager029f6b8e52c=\"35\" title=\"\u00dcretim Maliyetleri ve Maliyet Hesaplama Y\u00f6ntemi\">maliyet<\/a>lerinin ba\u015f\u0131nda gelmektedir. <strong>SGK masraflar\u0131n\u0131n azalt\u0131lmas\u0131<\/strong> i\u00e7in bir\u00e7ok giri\u015fim s\u00f6z konusudur. <strong>SGK masraflar\u0131n\u0131n azalt\u0131lmas\u0131<\/strong> konusundaki geli\u015fmeler, dikkatli bir \u015fekilde takip edildi\u011fi takdirde i\u015fverenlerin sorun ya\u015famadan i\u015f hayatlar\u0131n\u0131 devam ettirmesi m\u00fcmk\u00fcn olmaktad\u0131r. \u0130\u015fsizlik oran\u0131n\u0131n artmas\u0131 ve ekonomik ko\u015fullar\u0131n her ge\u00e7en g\u00fcn zorla\u015fmas\u0131ndan dolay\u0131 i\u015fverenlerin ek istihdam sa\u011flamas\u0131 i\u00e7in bir\u00e7ok te\u015fvik sunulmaktad\u0131r. \u0130\u015fini b\u00fcy\u00fctmeyi d\u00fc\u015f\u00fcnen bu noktada daha \u00e7ok personel almay\u0131 planlayan i\u015fverenlerin bu te\u015fvikler hakk\u0131nda fikir sahibi olmas\u0131 gerekmektedir.<\/p>\n<h2>5510 Say\u0131l\u0131 Yasa ile Belirlenen Te\u015fvik<\/h2>\n<p><img decoding=\"async\" class=\"wp-image-1037 alignnone\" src=\"https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2019\/05\/sgk-300x148.jpg\" alt=\"\" width=\"439\" height=\"216\" title=\"\" srcset=\"https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2019\/05\/sgk-300x148.jpg 300w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2019\/05\/sgk-450x222.jpg 450w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2019\/05\/sgk.jpg 650w\" sizes=\"(max-width: 439px) 100vw, 439px\" \/><\/p>\n<p><strong>5510 say\u0131l\u0131 kanunun 81.maddesi<\/strong>; \u00e7al\u0131\u015fanlar\u0131n maliyetlerinin d\u00fc\u015fmesini ama\u00e7layan te\u015fviklerin ba\u015f\u0131nda gelmektedir. Kanunun bu maddesi do\u011frultusunda i\u015fverenlerin istihdam sa\u011flamadan <strong>SGK primleri \u00fczerinden %5&#8217;lik indirim<\/strong> kazanmas\u0131 m\u00fcmk\u00fcn olmaktad\u0131r. Ancak, bu yasan\u0131n belirledi\u011fi birtak\u0131m \u015fartlar\u0131n yerine getirilmesi gerekmektedir. Bu imkandan faydalanmak isteyen i\u015fverenlerin daha \u00f6nceye dayanan herhangi bir prim borcunun olmamas\u0131, gecikme zamm\u0131, idari para cezas\u0131 veya gecikme cezas\u0131 \u00f6dememi\u015f olmas\u0131 \u015fartt\u0131r. Ancak, \u00f6nceden borcu olan \u015fu anda bu borcunu yap\u0131land\u0131r\u0131lm\u0131\u015f \u015fekilde \u00f6deyen ki\u015filerin ise bu imkandan faydalanmas\u0131n\u0131n \u00f6n\u00fcnde herhangi bir engel bulunmaz. Bu kapsamda yer alan bor\u00e7lar\u0131 ve cezalar\u0131 olmayan kimselerin \u00e7al\u0131\u015fanlar\u0131 i\u00e7in %5&#8217;lik indirimden faydalanmas\u0131 m\u00fcmk\u00fcn olmaktad\u0131r. Fakat, engelli vatanda\u015f te\u015fvikinden yararlanan \u00e7al\u0131\u015fanlar, emekliler ve \u00e7\u0131raklar i\u00e7in bu te\u015fvikten yararlanmak s\u00f6z konusu de\u011fildir. Bu noktada, bu te\u015fvikten yararlanmak isteyenlerin SGK primlerini zaman\u0131nda \u00f6demeye gayret etmesi gerekmektedir.<\/p>\n<h2>\u0130stihdam Sa\u011flayarak Yararlan\u0131lmas\u0131 M\u00fcmk\u00fcn Olan Te\u015fvikler<\/h2>\n<p><strong>\u00c7al\u0131\u015fanlar\u0131n SGK maliyetlerinin d\u00fc\u015f\u00fcr\u00fclmesi<\/strong>ne y\u00f6nelik olan te\u015fviklerden baz\u0131lar\u0131ndan faydalanmak isteyenlerin ek istihdam yaratmas\u0131 bir zorunluluktur.<\/p>\n<h3>6111 Say\u0131l\u0131 Kanun Te\u015fviki<\/h3>\n<figure id=\"attachment_2345\" aria-describedby=\"caption-attachment-2345\" style=\"width: 300px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-2345\" src=\"https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2019\/05\/6111-sgk-tesvigi-bogazici-danismanlik.jpg\" alt=\"\" width=\"300\" height=\"199\" title=\"\"><figcaption id=\"caption-attachment-2345\" class=\"wp-caption-text\">6111 SGK Te\u015fvi\u011fi<\/figcaption><\/figure>\n<p>Ek istihdam yaratarak \u00e7al\u0131\u015fanlar\u0131n maliyetlerinin d\u00fc\u015f\u00fcr\u00fclmesini ama\u00e7layan te\u015fviklerin ba\u015f\u0131nda <strong>6111 say\u0131l\u0131 kanun te\u015fviki<\/strong> gelmektedir. <strong>6111 say\u0131l\u0131 Kanun<\/strong> do\u011frultusunda istihdam sa\u011flayarak Sigorta Prim Te\u015fviki&#8217;nden faydalanmak m\u00fcmk\u00fcn olmaktad\u0131r. Bu kanuna g\u00f6re baz\u0131 \u015fartlar\u0131n i\u015fveren taraf\u0131ndan sa\u011flanmas\u0131 gerekmektedir. 18 ya\u015f\u0131ndan b\u00fcy\u00fck olan, son alt\u0131 ayd\u0131r i\u015fsiz olan, ortalama sigortal\u0131 say\u0131s\u0131na ek olarak \u00e7al\u0131\u015facak bir \u00e7al\u0131\u015fan\u0131n i\u015fveren taraf\u0131ndan istihdam edildi\u011fi durumlarda bu i\u015fveren, 6111 say\u0131l\u0131 Kanun Te\u015fviki&#8217;nden faydalanmaya hak kazan\u0131r. Ancak, bu te\u015fvikten faydalanmak isteyen i\u015fveremlerin ge\u00e7mi\u015fe dayal\u0131 SGK borcunun olmamas\u0131 gerekmektedir.<\/p>\n<h3>\u0130\u015fba\u015f\u0131 E\u011fitim Program\u0131 Te\u015fviki<\/h3>\n<p><strong>\u00c7al\u0131\u015fanlar\u0131n SGK maliyetlerini d\u00fc\u015f\u00fcrmek<\/strong> ad\u0131na devlet taraf\u0131ndan i\u015fverenlere alternatif olarak sunulan te\u015fviklerden birisi, <strong>i\u015fba\u015f\u0131 e\u011fitim program\u0131 te\u015fviki<\/strong> olarak bilinmektedir. \u0130\u015fba\u015f\u0131 e\u011fitim program\u0131n\u0131 tamamlam\u0131\u015f adaylara istihdam sa\u011fland\u0131\u011f\u0131 takdirde te\u015fvik al\u0131nmas\u0131 s\u00f6z konusu olmaktad\u0131r. \u0130\u015fba\u015f\u0131 e\u011fitim program\u0131n\u0131 tamamlam\u0131\u015f, tamamlad\u0131\u011f\u0131 program \u00fczerinden istihdam sa\u011flanmaya m\u00fcs<a href=\"https:\/\/mavvo.com.tr\/blog\/yapay-zeka-nedir-ai-hakkinda-bilmeniz-gereken-12-sey\/\" data-internallinksmanager029f6b8e52c=\"31\" title=\"Yapay Zeka Nedir: AI Hakk\u0131nda Bilmeniz Gereken 12 \u015eey\">ai<\/a>t, program\u0131 tamamlamas\u0131n\u0131n ard\u0131ndan en \u00e7ok \u00fc\u00e7 ay ge\u00e7mi\u015f olan ki\u015filerin herhangi bir i\u015fveren taraf\u0131ndan i\u015fe al\u0131nd\u0131\u011f\u0131 takdirde <strong>SGK i\u015fveren paylar\u0131<\/strong>; \u0130\u015fsizlik Sigortas\u0131 Fonu taraf\u0131ndan kar\u015f\u0131lanacakt\u0131r.<\/p>\n<h3>\u0130stihdam Te\u015fviki Projeleri<\/h3>\n<p>\u00c7al\u0131\u015fanlar\u0131n SGK masraflar\u0131n\u0131n d\u00fc\u015f\u00fcr\u00fclmesini vaat eden bunu yaparken de i\u015fsizlik oran\u0131n\u0131 azaltmak ad\u0131na istihdam yap\u0131lmas\u0131n\u0131 \u015fart koyan farkl\u0131 te\u015fvikler bulunmaktad\u0131r. Ancak, bunlar\u0131n bir\u00e7o\u011fu, TBMM&#8217;de g\u00f6r\u00fc\u015fme s\u00fcreci i\u00e7erisinde bulunmaktad\u0131r. Bu te\u015fviklerden birisi, asgari \u00fccret konusunda i\u015fverene yap\u0131lan te\u015fvik deste\u011fini kapsamaktad\u0131r. \u0130\u015fverenlerin, asgari \u00fccrete yap\u0131lan zamlardan etkilenmemesi amac\u0131yla her bir \u00fccretli i\u00e7in belirli bir miktar\u0131n devlet taraf\u0131ndan \u00f6denmesi planlanmaktad\u0131r. Ancak, bu konu, hala daha kesinlik kazanmam\u0131\u015ft\u0131r.<\/p>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-center kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;center&quot;,&quot;id&quot;:&quot;1036&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;\u0130\u00e7eri\u011fi Oyla&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;\u00c7al\u0131\u015fanlar\u0131n SGK Maliyetleri Nas\u0131l D\u00fc\u015f\u00fcr\u00fcl\u00fcr?&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            <span class=\"kksr-muted\">\u0130\u00e7eri\u011fi Oyla<\/span>\n    <\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0130\u015fveren olanlar, kendi i\u015finin sahibi olanlar; bu s\u00fcre\u00e7te \u00e7ok fazla zorlukla m\u00fccadele etmek zorunda kal\u0131rlar. Bir i\u015fverenin yaln\u0131zca kendi sekt\u00f6r\u00fcyle de\u011fil i\u015f ile alakal\u0131 her konuda genel bilgi sahibi olmas\u0131 gerekmektedir. Bir i\u015fin ba\u015far\u0131yla devam ettirilebilmesi i\u00e7in \u00f6\u011frenme s\u00fcrecinin etkin olarak s\u00fcrd\u00fcr\u00fclmesi \u015fartt\u0131r. Bir i\u015fverenin i\u015flerini devam ettirme s\u00fcrecinde en \u00e7ok dikkat etti\u011fi konular\u0131n ba\u015f\u0131nda [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":1040,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[86],"class_list":{"0":"post-1036","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-is-dunyasi","8":"tag-sgk-maliyetleri"},"mb":[],"mfb_rest_fields":["title","gutenberg_elementor_mode"],"_links":{"self":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/1036","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/comments?post=1036"}],"version-history":[{"count":1,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/1036\/revisions"}],"predecessor-version":[{"id":4729,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/1036\/revisions\/4729"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/media\/1040"}],"wp:attachment":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/media?parent=1036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/categories?post=1036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/tags?post=1036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}