What are the Conditions to Benefit from the Incentive in Social Security Contribution for the Employers? 23 January 2018
As is known; some amendments have been made in the Law on Social Security and General Health Insurance Law numbered 5510 (“the Law no. 5510”) by the Law on the Restructuring of Certain Receivables and Amendment to the Law of Social Security and General Health Insurance and Certain Other Laws and Decree Laws numbered 6111 (“the Law no. 6111”) published in the Duplicated Issue of the Official Gazette numbered 27857 and dated 25.02.2011.
The most important amendment of these changes is the incentive in premium which provides huge advantage to the employers. Some conditions are envisaged for the employers in order them to benefit from the aforesaid incentive.
Within this direction; for the purpose of being valid for the employees who have been employed as from the date of 01.03.2011, below stated conditions shall be met by the employees that are actively working and employed by employers of private sector:
- Employee shall be a man older than 18 and younger than 29 or a woman older than 18;
- Employee shall be out of the scope of registered insurance holder in the premium and service documents given to the Social Security Institution related to the 6 months period before the date he is employed
- For the same period, employee shall be addition to the average of insurance holder in the premium security contribution and service documents that are given by the work places where he is employed.
In the event that employees who fulfill the conditions written above shall also meet the conditions written in the relevant regulation; amount of employer shares of premium, which are calculated over the earnings subject to the premium determined in accordance with Articles 81 and 82 of the Law no. 5510, shall be compensated by the Unemployment Insurance Fund.
It should be indicated that; such amount is the amount that will be calculated as from the date that the employee is employed.
Compensation of the amount of employee premiums that shall be paid by the employer by Unemployment Insurance Fund instead of the employers is really important advantage for the employer that is given by the amendment made by the Law no. 6111. However; since most part of the employers are not informed about this explained premium incentive, they cannot benefit from this privilege given them by the Law no. 6111.
Therefore; the determination whether employees have the above explained qualifications is significant for the employers in order them to benefit from the advantage that the Law no. 6111 brought. Employers shall get this determination done and apply to the respective jurisdiction through professionals who are expert in their areas in order to benefit from premium incentive retroactively for the employees who have the requirements envisaged in the Law no. 6111.
Türkçe Versiyonu İçin
http://www.kasaroglu.av.tr/tr/isveren-sigorta-prim-tesviki-sartlari
