{"id":19610,"date":"2026-03-23T07:34:06","date_gmt":"2026-03-23T07:34:06","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=19610"},"modified":"2026-03-23T07:34:06","modified_gmt":"2026-03-23T07:34:06","slug":"sgk-genelgesi-2026-8-asgari-ucret-destegi","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2026\/03\/sgk-genelgesi-2026-8-asgari-ucret-destegi\/","title":{"rendered":"SGK Genelgesi 2026\/8 \u2013 Asgari \u00dccret Deste\u011fi"},"content":{"rendered":"

\"\"<\/a>T.C. SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI Sigorta Primleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Say\u0131 : E-41481264-010.06-137426538 Tarih: 05.03.2026 Konu : Asgari \u00dccret Deste..<\/p>\n

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<\/p>\n

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SGK Genelgesi 2026\/8 \u2013 Asgari \u00dccret Deste\u011fi<\/strong><\/p>\n

Tarih:\u00a0
\n

T.C.<\/p>\n

SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI<\/p>\n

Sigorta Primleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/p>\n

Say\u0131 : E-41481264-010.06-137426538<\/p>\n

Tarih: 05.03.2026<\/p>\n

Konu<\/strong>\u00a0: Asgari \u00dccret Deste\u011fi<\/p>\n

GENELGE<\/p>\n

2026\/8<\/p>\n

Bilindi\u011fi gibi, 29.01.2026 tarihli ve 33152 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan\u00a07573 say\u0131l\u0131 Kanun<\/a><\/strong>\u2018un 8\u2019inci maddesiyle 31.05.2006 tarihli ve\u00a05510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu<\/a><\/strong>\u2018na ge\u00e7ici 112\u2019nci madde eklenmi\u015ftir. An\u0131lan maddede;<\/p>\n

\u201c4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda haklar\u0131nda uzun vadeli sigorta kollar\u0131 h\u00fck\u00fcmleri uygulanan sigortal\u0131lar\u0131 \u00e7al\u0131\u015ft\u0131ran \u00f6zel sekt\u00f6r i\u015fverenlerince;<\/em><\/p>\n

a) 2025 y\u0131l\u0131n\u0131n ayn\u0131 ay\u0131na ili\u015fkin Kuruma verilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde prime esas g\u00fcnl\u00fck kazanc\u0131 1.300 T\u00fcrk liras\u0131 ve alt\u0131nda bildirilen sigortal\u0131lar\u0131n toplam prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131 ge\u00e7memek \u00fczere, 2026 y\u0131l\u0131nda cari aya ili\u015fkin verilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde bildirilen sigortal\u0131lara ili\u015fkin toplam prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n,<\/em><\/p>\n

b) 2026 y\u0131l\u0131 i\u00e7inde ilk defa bu Kanun kapsam\u0131na al\u0131nan i\u015fyerlerinden bildirilen sigortal\u0131lara ili\u015fkin toplam prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n,<\/em><\/p>\n

2026 y\u0131l\u0131 Ocak ila Aral\u0131k aylar\u0131\/d\u00f6nemi i\u00e7in g\u00fcnl\u00fck 42,33 T\u00fcrk liras\u0131 ile \u00e7arp\u0131m\u0131 sonucu bulunacak tutar, bu i\u015fverenlerin Kuruma \u00f6deyecekleri sigorta primlerinden mahsup edilir ve bu tutar \u0130\u015fsizlik Sigortas\u0131 Fonundan kar\u015f\u0131lan\u0131r. Ancak (a) bendinde belirtilen prime esas g\u00fcnl\u00fck kazan\u00e7 tutar\u0131, 6356 say\u0131l\u0131 Kanun h\u00fck\u00fcmleri uyar\u0131nca toplu i\u015f s\u00f6zle\u015fmesine tabi \u00f6zel sekt\u00f6r i\u015fverenlerine ait i\u015fyerleri i\u00e7in 2.600 T\u00fcrk liras\u0131 olarak esas al\u0131n\u0131r.<\/em><\/p>\n

Bu madde kapsam\u0131nda destekten yararlan\u0131lacak ayda\/d\u00f6nemde, 2025 y\u0131l\u0131 Ocak ila Aral\u0131k aylar\u0131nda\/d\u00f6neminde ayl\u0131k prim ve hizmet belgesi veya muhtasar ve prim hizmet beyannamesi ile 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda uzun vadeli sigorta kollar\u0131ndan en az sigortal\u0131 bildirimi yap\u0131lan aydaki\/d\u00f6nemdeki sigortal\u0131 say\u0131s\u0131n\u0131n alt\u0131nda bildirimde bulunulmas\u0131 h\u00e2linde bu madde h\u00fck\u00fcmleri uygulanmaz.<\/em><\/p>\n

<\/p>\n
Mevcut bir i\u015fletmenin kapat\u0131larak de\u011fi\u015fik bir ad ve \u00fcnvan alt\u0131nda 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 veya 2026 y\u0131l\u0131 Ocak ila Aral\u0131k aylar\u0131\/d\u00f6nemi i\u00e7in mahkeme karar\u0131yla veya yap\u0131lan kontrol ve denetimlerde; \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 ki\u015fileri sigortal\u0131 olarak bildirmedi\u011fi veya bildirilen sigortal\u0131y\u0131 fiilen \u00e7al\u0131\u015ft\u0131rmad\u0131\u011f\u0131 tespit edilen i\u015fyerleri ile sigortal\u0131lar\u0131n prime esas kazan\u00e7lar\u0131n\u0131 Kuruma bildirmedi\u011fi veya eksik bildirdi\u011fi tespit edilen i\u015fyerlerinden \u0130\u015fsizlik Sigortas\u0131 Fonunca kar\u015f\u0131lanan tutar, gecikme cezas\u0131 ve gecikme zamm\u0131yla birlikte geri al\u0131n\u0131r ve bu i\u015fyerleri hakk\u0131nda bu madde h\u00fck\u00fcmleri uygulanmaz. Ancak, ilgili ayda 2026 y\u0131l\u0131 Ocak ila Aral\u0131k aylar\u0131na\/d\u00f6nemine ait ayl\u0131k br\u00fct asgari \u00fccretin onda birini ge\u00e7meyecek tutarda eksik prime esas <\/em>kazan\u00e7 bildirimi yap\u0131ld\u0131\u011f\u0131n\u0131n tespiti durumunda Kurumca yap\u0131lacak ihtar \u00fczerine on be\u015f g\u00fcnl\u00fck s\u00fcre i\u00e7inde s\u00f6z konusu eksikli\u011fi gideren i\u015fyerleri hakk\u0131nda bu madde h\u00fck\u00fcmleri uygulanmaya devam eder. Bu maddenin uygulanmas\u0131nda bu Kanunun ek 14 \u00fcnc\u00fc maddesi h\u00fck\u00fcmleri uygulanmaz.<\/em><\/div>\n

<\/ins><\/div>\n

\u0130\u015fyerinde \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131larla ilgili 2026 y\u0131l\u0131 Ocak ila Aral\u0131k aylar\u0131na\/d\u00f6nemine ait ayl\u0131k prim ve hizmet belgelerinin veya muhtasar ve prim hizmet beyannamelerinin yasal s\u00fcresi i\u00e7inde verilmedi\u011fi, sigorta primlerinin yasal s\u00fcresinde \u00f6denmedi\u011fi, Kuruma prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcunun bulunmas\u0131 h\u00e2llerinde bu maddeye ili\u015fkin h\u00fck\u00fcmler uygulanmaz. Ancak Kuruma 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 ya da ilgili di\u011fer kanunlar uyar\u0131nca yap\u0131land\u0131ran i\u015fverenler bu tecil ve taksitlendirme veya yap\u0131land\u0131rma devam etti\u011fi s\u00fcrece bu madde h\u00fck\u00fcmlerinden yararland\u0131r\u0131l\u0131r.<\/em><\/p>\n

Birinci f\u0131kran\u0131n (a) bendinin uygulanmas\u0131nda, bir \u00f6nceki y\u0131l\u0131n ayn\u0131 ay\u0131na ili\u015fkin olarak ayl\u0131k prim ve hizmet belgesi veya muhtasar ve prim hizmet beyannamesi verilmemi\u015f olmas\u0131 h\u00e2linde bildirim yap\u0131lm\u0131\u015f takip eden ilk aya ili\u015fkin ayl\u0131k prim ve hizmet belgesindeki veya muhtasar ve prim hizmet beyannamesindeki bildirimler esas al\u0131n\u0131r. 2026 y\u0131l\u0131ndan \u00f6nce bu Kanun kapsam\u0131na al\u0131nm\u0131\u015f ancak 2025 y\u0131l\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131rmam\u0131\u015f i\u015fyerleri hakk\u0131nda birinci f\u0131kran\u0131n (b) bendi h\u00fck\u00fcmleri uygulan\u0131r.<\/em><\/p>\n

Sigortal\u0131 ve i\u015fveren hisselerine ait sigorta primlerinin Devlet taraf\u0131ndan kar\u015f\u0131land\u0131\u011f\u0131 durumlarda i\u015fverenin \u00f6deyece\u011fi sigorta priminin \u0130\u015fsizlik Sigortas\u0131 Fonunca kar\u015f\u0131lanacak tutardan az olmas\u0131 h\u00e2linde sadece sigorta prim borcu kadar mahsup i\u015flemi yap\u0131l\u0131r.<\/em><\/p>\n

<\/p>\n
3213 say\u0131l\u0131 Kanunun ek 9 uncu maddesi uyar\u0131nca \u00fccretleri asgari \u00fccretin iki kat\u0131ndan az olamayaca\u011f\u0131 h\u00fckme ba\u011flanan \u201cLinyit\u201d ve \u201cTa\u015fk\u00f6m\u00fcr\u00fc\u201d \u00e7\u0131kar\u0131lan i\u015fyerlerinde yer alt\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar i\u00e7in birinci f\u0131kran\u0131n uygulanmas\u0131nda (a) bendi uyar\u0131nca belirlenecek g\u00fcnl\u00fck kazan\u00e7 3.467 T\u00fcrk liras\u0131 olarak ve 2025 y\u0131l\u0131n\u0131n ayn\u0131 ay\u0131na ili\u015fkin Kuruma verilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde bildirilen prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n bir bu\u00e7uk kat\u0131n\u0131 ge\u00e7memek \u00fczere, 2026 y\u0131l\u0131nda cari aya ili\u015fkin verilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde bildirilen sigortal\u0131lara ili\u015fkin toplam prim \u00f6deme g\u00fcn say\u0131s\u0131 dikkate al\u0131n\u0131r.<\/em><\/div>\n

<\/ins><\/div>\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 i\u00e7in uygulanmaz.<\/em><\/p>\n

4734 say\u0131l\u0131 Kanunun 2 nci maddesinin birinci f\u0131kras\u0131n\u0131n (a), (b), (c) ve (d) bentlerinde say\u0131lan idareler taraf\u0131ndan ilgili mevzuat\u0131 uyar\u0131nca yap\u0131lan ve s\u00f6zle\u015fmesinde fiyat fark\u0131 \u00f6denece\u011fi \u00f6ng\u00f6r\u00fclen hizmet al\u0131mlar\u0131nda, ihale dok\u00fcman\u0131nda personel say\u0131s\u0131n\u0131n belirlendi\u011fi ve haftal\u0131k \u00e7al\u0131\u015fma saatinin tamam\u0131n\u0131n idarede kullan\u0131lmas\u0131n\u0131n \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc i\u015f\u00e7ilikler i\u00e7in bu maddenin birinci f\u0131kras\u0131 uyar\u0131nca \u0130\u015fsizlik Sigortas\u0131 Fonu taraf\u0131ndan kar\u015f\u0131lanacak tutarlar bu idarelerce i\u015fverenlerin hak edi\u015finden kesilerek T\u00fcrkiye \u0130\u015f Kurumuna iade edilir.<\/em><\/p>\n

Bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 ve T\u00fcrkiye \u0130\u015f Kurumunun g\u00f6r\u00fc\u015fleri al\u0131nmak suretiyle Kurum taraf\u0131ndan belirlenir.\u201d<\/em><\/p>\n

H\u00fck\u00fcmleri yer almaktad\u0131r.<\/p>\n

S\u00f6z konusu maddeye istinaden Kurumumuzca y\u00fcr\u00fct\u00fclecek olan i\u015flemler a\u015fa\u011f\u0131da a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n

1- KAPSAMA G\u0130REN \u0130\u015eVERENLER<\/strong><\/p>\n

5510 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 112\u2019nci maddesinde yer alan asgari \u00fccret deste\u011finden \u00f6zel sekt\u00f6r i\u015fverenlerine ait i\u015fyerlerinde \u00e7al\u0131\u015fan sigortal\u0131lardan dolay\u0131 yararlan\u0131lacak olup 5335 say\u0131l\u0131 Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un 30\u2019uncu maddesinin ikinci f\u0131kras\u0131 kapsam\u0131na giren kurum ve kurulu\u015flara ait i\u015fyerlerinde \u00e7al\u0131\u015fan sigortal\u0131lardan dolay\u0131 yararlan\u0131lamayacakt\u0131r.<\/p>\n

Dolay\u0131s\u0131yla, 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 Kanun\u2019un 30\u2019uncu maddesinin ikinci f\u0131kras\u0131 kapsam\u0131na giren kurum ve kurulu\u015flara ait i\u015fyerleri bahse konu destekten yararlanamayacakt\u0131r.<\/p>\n

<\/p>\n
Di\u011fer taraftan, i\u015fverenler asgari \u00fccret deste\u011finden ba\u015fvuru \u015fart\u0131 aranmaks\u0131z\u0131n yararland\u0131klar\u0131ndan, ilgili idarelerin (i\u015fverenlerin), 5335 say\u0131l\u0131 Kanun\u2019un 30\u2019uncu maddesinin ikinci f\u0131kras\u0131 kapsam\u0131na giren kurum\/kurulu\u015f olmas\u0131na kar\u015f\u0131n asgari \u00fccret deste\u011finden yararlanmalar\u0131 halinde;<\/div>\n

<\/ins><\/div>\n

-5335 say\u0131l\u0131 Kanun\u2019un 30\u2019uncu maddesinin ikinci f\u0131kras\u0131 kapsam\u0131na giren kurum\/kurulu\u015f oldu\u011funa dair ilgili kurumdan al\u0131nacak belge ile Kurum \u00fcnitelerine ba\u015fvurarak asgari \u00fccret deste\u011finden yararland\u0131r\u0131lmalar\u0131n\u0131n sonland\u0131r\u0131lmas\u0131n\u0131 talep etmeleri,<\/p>\n

-5335 say\u0131l\u0131 Kanun\u2019un 30\u2019uncu maddesinin ikinci f\u0131kras\u0131 kapsam\u0131na giren kurum\/kurulu\u015f olduklar\u0131n\u0131 beyan ettikleri yaz\u0131 ile yap\u0131lan ba\u015fvuru gere\u011fince asgari \u00fccret deste\u011fi uygulamalar\u0131n\u0131n sonland\u0131r\u0131lmas\u0131,<\/p>\n

-An\u0131lan Kanun uygulamas\u0131n\u0131n i\u015fveren talebine gerek kalmadan Kurumumuz taraf\u0131ndan kendili\u011finden (otomatik olarak) ba\u015flat\u0131lm\u0131\u015f olmas\u0131, bu ba\u011flamda, i\u015fverene y\u00fcklenecek bir kas\u0131t ve kusurdan bahsedilemeyece\u011fi dikkate al\u0131nd\u0131\u011f\u0131nda, yersiz yararlan\u0131ld\u0131\u011f\u0131 kabul edilebilecek destek tutarlar\u0131n\u0131n gecikme cezas\u0131 ve gecikme zamm\u0131 hesaplanmadan tahsil edilmesi, gerekmektedir.<\/p>\n

2- DESTEK KAPSAMI VE DESTEKTEN YARARLANILACAK PR\u0130M \u00d6DEME G\u00dcN SAYISI<\/strong><\/p>\n

2.1- Destek Kapsam\u0131na Giren Sigortal\u0131lar<\/strong><\/p>\n

Uzun vadeli sigorta kollar\u0131na (malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortas\u0131) tabi olan sigortal\u0131lar i\u00e7in verilen1, 4, 5, 6, 13, 14, 20, 24, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 47, 51, 52, 53, 54, 55 No.lu belge t\u00fcrlerinden dolay\u0131 asgari \u00fccret deste\u011fi h\u00fck\u00fcmlerinden yararlan\u0131lacakt\u0131r. Dolay\u0131s\u0131yla uzun vadeli sigorta kollar\u0131na tabi olmayan sigortal\u0131lar bak\u0131m\u0131ndan s\u00f6z konusu destekten yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/p>\n

Buna kar\u015f\u0131n, belge\/beyanname verilmemesine ra\u011fmen uzun vadeli sigorta kollar\u0131na tabi olan 5510 say\u0131l\u0131 Kanun\u2019un ek 9\u2019uncu maddesinin birinci f\u0131kras\u0131 kapsam\u0131ndaki sigortal\u0131lar\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenler de an\u0131lan destekten yararlanacakt\u0131r.<\/p>\n

\u00d6te yandan uygulama, i\u015fsizlik sigortas\u0131 primleri hari\u00e7 yap\u0131laca\u011f\u0131ndan, i\u015fsizlik sigortas\u0131na ait sigortal\u0131 hissesi ve i\u015fveren hissesi primleri bu destek kapsam\u0131nda kar\u015f\u0131lanmayacakt\u0131r.<\/p>\n

\u00d6rnek 1:<\/strong>\u00a02026 y\u0131l\u0131 Nisan ay\u0131nda;<\/p>\n

(1) No.lu belge t\u00fcr\u00fcnden 6 sigortal\u0131,<\/p>\n

(2) No.lu belge t\u00fcr\u00fcnden 3 sigortal\u0131,<\/p>\n

(13) No.lu belge t\u00fcr\u00fcnden 2 sigortal\u0131,<\/p>\n

(21) No.lu belge t\u00fcr\u00fcnden 4 sigortal\u0131,<\/p>\n

bildirildi\u011fi varsay\u0131ld\u0131\u011f\u0131nda, 2026 y\u0131l\u0131 Nisan ay\u0131nda (1) ve (13) No.lu belge t\u00fcrlerinden bildirilen sigortal\u0131lardan dolay\u0131 destekten yararlan\u0131lacakt\u0131r.<\/p>\n

2.2- Destekten Yararlan\u0131lacak Prim \u00d6deme G\u00fcn Say\u0131s\u0131n\u0131n Hesaplanmas\u0131<\/strong><\/p>\n

2.2.1- 01.01.2026 Tarihinden \u00d6nce Tescil Edilmi\u015f \u0130\u015fyerleri<\/strong><\/p>\n

<\/p>\n
Asgari \u00fccret deste\u011finin hesaplanmas\u0131nda, 2025 y\u0131l\u0131n\u0131n ayn\u0131 ay\u0131nda uzun vadeli sigorta kollar\u0131n\u0131 i\u00e7eren belge t\u00fcrlerinden g\u00fcnl\u00fck prime esas kazanc\u0131 1.300 TL ve alt\u0131nda bildirilen sigortal\u0131lar\u0131n toplam prim \u00f6deme g\u00fcn say\u0131lar\u0131n\u0131 ge\u00e7memek \u00fczere cari ayda uzun vadeli sigorta kollar\u0131n\u0131 i\u00e7eren belge t\u00fcrlerinden bildirilen sigortal\u0131lar\u0131n toplam prim \u00f6deme g\u00fcn say\u0131lar\u0131 esas al\u0131nacakt\u0131r.<\/div>\n

<\/ins><\/div>\n

2025 y\u0131l\u0131n\u0131n esas al\u0131nacak ilgili ay\u0131nda yasal s\u00fcresinde veya yasal s\u00fcresi d\u0131\u015f\u0131nda verilen veya re\u2019sen d\u00fczenlenen as\u0131l, ek belgelerin\/beyannamelerin toplam\u0131ndan iptal nitelikteki belgelerdeki\/beyannamelerdeki g\u00fcn say\u0131s\u0131 d\u00fc\u015f\u00fclerek toplam prim \u00f6deme g\u00fcn say\u0131s\u0131 hesaplanacakt\u0131r. Bu nedenle elde i\u015flem yapmay\u0131 gerektirecek rapor, mahkeme kararlar\u0131 vb. varsa i\u015flemlerinin bir an \u00f6nce yap\u0131lmas\u0131 gerekmektedir.<\/p>\n

Her durumda, 01.03.2026 tarihinden sonra i\u015fleme al\u0131nacak olan 2025 y\u0131l\u0131n\u0131n ilgili ay\u0131na ili\u015fkin as\u0131l, ek veya iptal nitelikteki ayl\u0131k prim ve hizmet belgelerindeki\/muhtasar ve prim hizmet beyannamelerindeki (12\/5\/2010 tarihli ve 27579 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan\u00a0Sosyal Sigorta \u0130\u015flemleri Y\u00f6netmeli\u011fi<\/a><\/strong>\u2018nin 102\u2019nci maddesinde belirtilen ve yasal s\u00fcresinde verildi\u011fi kabul edilen belgelerden\/beyannamelerden kaynaklanan as\u0131l veya ek belgeler dahil) g\u00fcn say\u0131s\u0131 ile prime esas kazan\u00e7 tutar\u0131 dikkate al\u0131nmayacakt\u0131r.<\/p>\n

\u00d6rnek 2:<\/strong>\u00a02025 y\u0131l\u0131 May\u0131s ay\u0131 i\u00e7in t\u00fcm sigorta kollar\u0131na tabi olan sigortal\u0131lardan dolay\u0131 1 No.lu belge ile bildirilen ve g\u00fcnl\u00fck prime esas kazan\u00e7 tutar\u0131 1.300 TL\u2019nin alt\u0131nda olan 6 sigortal\u0131n\u0131n toplam prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n 150 g\u00fcn oldu\u011fu, ancak 18.03.2026 tarihinde 2025 y\u0131l\u0131 May\u0131s ay\u0131nda bildirimi yap\u0131lan 2 sigortal\u0131n\u0131n 15\u2019er g\u00fcn olarak bildirilmi\u015f olan g\u00fcn say\u0131lar\u0131n\u0131n 30 g\u00fcne tamamlanmas\u0131 gerekti\u011finin tespit edildi\u011fi varsay\u0131ld\u0131\u011f\u0131nda; bu iki sigortal\u0131 i\u00e7in yap\u0131lacak olan 15\u2019er g\u00fcnl\u00fck g\u00fcn ve kazan\u00e7 ilavesi toplam prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131 180 g\u00fcne \u00e7\u0131karmakta ise de bu ek bildirim 01.03.2026 tarihinden sonra i\u015fleme al\u0131naca\u011f\u0131ndan, bu i\u015fverenin sigorta primi deste\u011fine esas azami g\u00fcn say\u0131s\u0131 yine 150 g\u00fcn olacakt\u0131r.<\/p>\n

\u00d6rnek 3:<\/strong>\u00a02026\/Haziran ay\u0131nda destekten yararlanacak i\u015fyerinin, 2025\/Haziran ay\u0131 i\u00e7in uzun vadeli sigorta kollar\u0131n\u0131 i\u00e7eren 1 No.lu belge t\u00fcr\u00fcnden;<\/p>\n

\u2013 15 sigortal\u0131n\u0131n yasal s\u00fcresinde g\u00fcnl\u00fck prime esas kazanc\u0131 1.200 TL \u00fczerinden as\u0131l ile 450 g\u00fcn,<\/p>\n

\u2013 5 sigortal\u0131n\u0131n yasal s\u00fcresinde g\u00fcnl\u00fck prime esas kazanc\u0131 1.200TL \u00fczerinden iptal ile 150 g\u00fcn,<\/p>\n

\u2013 3 sigortal\u0131n\u0131n yasal s\u00fcresinde g\u00fcnl\u00fck prime esas kazanc\u0131 1.200TL \u00fczerinden ek ile 60 g\u00fcn,<\/p>\n

\u2013 6 sigortal\u0131n\u0131n yasal s\u00fcresinde g\u00fcnl\u00fck prime esas kazanc\u01311.500 TL \u00fczerinden ek ile 180 g\u00fcn prim \u00f6deme g\u00fcn say\u0131s\u0131 ile bildirildi\u011fi varsay\u0131ld\u0131\u011f\u0131nda;<\/p>\n

Prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n hesab\u0131nda 360 g\u00fcn (450-150+60) dikkate al\u0131nacakt\u0131r. 6 sigortal\u0131 i\u00e7in bildirilen 180 g\u00fcn\u00fcn prime esas kazanc\u0131 1.300 TL\u2019nin \u00fczerinde oldu\u011fu i\u00e7in destekten yararlan\u0131lacak prim \u00f6deme g\u00fcn say\u0131s\u0131 hesab\u0131nda dikkate al\u0131nmayacakt\u0131r.<\/p>\n

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\u0131klar\u0131 sigortal\u0131lar\u0131 Kuruma bildirmedi\u011finin, prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n ya da prime esas kazan\u00e7 tutar\u0131n\u0131n eksik bildirildi\u011finin veya Kuruma bildirilen sigortal\u0131lar\u0131n fiilen \u00e7al\u0131\u015fmad\u0131\u011f\u0131n\u0131n;<\/p>\n

<\/p>\n
\u2013 Yap\u0131lan kontrol ve denetimler sonucunda tespit edilmesi halinde, tutanak tarihinin,<\/div>\n

<\/ins><\/div>\n

\u2013 Bankalar, d\u00f6ner sermayeli kurulu\u015flar, kamu idareleri ile kanunla kurulan kurum ve kurulu\u015flardan al\u0131nan bilgi ve belgelerden anla\u015f\u0131lmas\u0131 halinde s\u00f6z konusu yaz\u0131lar\u0131n Kuruma intikal tarihinin,<\/p>\n

\u2013 Mahkeme ilam\u0131 ile karar verilmesi halinde, mahkemenin kesinle\u015fmi\u015f karar tarihinin,<\/p>\n

01.03.2026 tarihinden \u00f6nce olmas\u0131na ra\u011fmen ilgili ayl\u0131k prim ve hizmet belgesinin\/muhtasar ve prim hizmet beyannamesinin Kurum taraf\u0131ndan i\u015fleme al\u0131nma tarihinin 01.03.2026 tarihinden sonra olmas\u0131 halinde, bu prim belgelerindeki g\u00fcn ve kazan\u00e7lar dikkate al\u0131nmayacakt\u0131r.<\/p>\n

\u00d6rnek 4<\/strong>: 2025 y\u0131l\u0131 Temmuz ay\u0131 i\u00e7in b\u00fct\u00fcn sigorta kollar\u0131na tabi olan sigortal\u0131lardan dolay\u0131 1 No.lu belge ile bildirilen ve g\u00fcnl\u00fck prime esas kazan\u00e7 tutar\u0131 1.300 TL\u2019nin alt\u0131nda olan 5 sigortal\u0131n\u0131n toplam prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n 120 g\u00fcn oldu\u011fu ancak 22.01.2026 tarihinde Kurum kay\u0131tlar\u0131na giren ve 01.03.2026 tarihinden \u00f6nce i\u015fleme al\u0131nan belgede\/beyannamede 2025 y\u0131l\u0131 Temmuz ay\u0131nda bildirimi yap\u0131lan 2 sigortal\u0131n\u0131n 15\u2019er g\u00fcn olarak bildirilmi\u015f olan g\u00fcn say\u0131lar\u0131n\u0131n 30 g\u00fcne tamamlanmas\u0131 gerekti\u011finin anla\u015f\u0131lm\u0131\u015f olmas\u0131 nedeniyle yap\u0131lacak olan 15\u2019er g\u00fcnl\u00fck g\u00fcn ve kazan\u00e7 ilavesine ili\u015fkin bilgi\/belge 01.03.2026 tarihinden \u00f6nce i\u015fleme al\u0131nd\u0131\u011f\u0131ndan, ek prim hizmet belgesindeki g\u00fcn say\u0131s\u0131, her bir sigortal\u0131n\u0131n g\u00fcnl\u00fck prime esas kazan\u00e7 tutar\u0131 1.300 TL\u2019nin alt\u0131nda olmas\u0131 ko\u015fuluyla, asgari \u00fccret deste\u011fine esas g\u00fcn say\u0131s\u0131 120+30=150 g\u00fcn olarak hesaplanacakt\u0131r. Ek ayl\u0131k prim ve hizmet belgesi\/muhtasar ve prim hizmet beyannamesi ile sigortal\u0131n\u0131n sigorta primine esas kazan\u00e7 tutar\u0131 g\u00fcnl\u00fck 1.300 TL\u2019nin \u00fcst\u00fcne \u00e7\u0131kmas\u0131 halinde asgari \u00fccret deste\u011fine esas hesaplamada bu sigortal\u0131lar\u0131n g\u00fcn say\u0131s\u0131 dikkate al\u0131nmayacakt\u0131r.<\/p>\n

Asgari \u00fccret deste\u011fine esas prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n hesab\u0131nda 2025 y\u0131l\u0131n\u0131n ayn\u0131 ay\u0131nda uzun vadeli sigorta kollar\u0131n\u0131 i\u00e7eren belge t\u00fcrlerinden bildirilen ve g\u00fcnl\u00fck sigorta primine esas kazan\u00e7 tutar\u0131 1.300 TL ve alt\u0131nda olan sigortal\u0131lar\u0131n toplam prim \u00f6deme g\u00fcn say\u0131lar\u0131 esas al\u0131nacakt\u0131r. 2026 y\u0131l\u0131ndan \u00f6nce Kanun kapsam\u0131na al\u0131nm\u0131\u015f ancak 2025 y\u0131l\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131rmam\u0131\u015f veya 2025 y\u0131l\u0131n\u0131n en son bildirim yap\u0131lan ay\u0131n\u0131 takip eden aydan 2025 y\u0131l\u0131 sonuna kadar hi\u00e7 bildirim yap\u0131lmayan i\u015fyerleri hakk\u0131nda ge\u00e7ici 112\u2019nci maddenin birinci f\u0131kras\u0131n\u0131n (b) bendi h\u00fck\u00fcmleri uygulanaca\u011f\u0131ndan, bu gibi i\u015fyerleri bak\u0131m\u0131ndan destekten yararlan\u0131lacak prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n hesab\u0131nda uygulama, bu genelgenin \u201c2.2.2- 2026 Y\u0131l\u0131nda Tescil Edilmi\u015f\/ Edilecek Olan \u0130\u015fyerleri\u201d b\u00f6l\u00fcm\u00fcndeki usul ve esaslara g\u00f6re y\u00fcr\u00fct\u00fclecektir.<\/p>\n

\u00d6te yandan, 2025 y\u0131l\u0131n\u0131n ayn\u0131 ve m\u00fcteakip aylar\u0131nda bildirimde bulunulmam\u0131\u015f veya bildirimde bulunulmu\u015f olmas\u0131na ra\u011fmen;<\/p>\n

\u2013 0 (s\u0131f\u0131r) g\u00fcn 0 (s\u0131f\u0131r) kazan\u00e7 bildirilmi\u015f olmas\u0131 halinde,<\/p>\n

\u2013 Yap\u0131lan bildirimlerin uzun vadeli sigorta kollar\u0131na ili\u015fkin belge t\u00fcrleri d\u0131\u015f\u0131nda yap\u0131lm\u0131\u015f olmas\u0131 halinde,<\/p>\n

Bu ay\u0131 takip eden ilk bildirim yap\u0131lm\u0131\u015f ay\u0131n ayl\u0131k prim ve hizmet belgesindeki\/muhtasar ve prim hizmet beyannamesindeki bildirimler esas al\u0131nacakt\u0131r. Takip eden ay\/aylarda da bildirim yap\u0131lmam\u0131\u015f olmas\u0131 halinde bildirim yap\u0131lmayan d\u00f6nemler hakk\u0131nda ilk defa 2026 y\u0131l\u0131nda tescil edilmi\u015f i\u015fyeri gibi i\u015flem yap\u0131lacakt\u0131r.<\/p>\n

\u00d6rnek 5:<\/strong>\u00a02026 y\u0131l\u0131 i\u00e7in yararlan\u0131lacak olan g\u00fcn say\u0131s\u0131n\u0131n tespitinde 2025 y\u0131l\u0131n\u0131n ayn\u0131 ay\u0131nda uzun vadeli sigorta kollar\u0131na tabi sigortal\u0131lar i\u00e7in Kuruma verilmi\u015f olan ayl\u0131k prim ve hizmet belgesinin\/muhtasar ve prim hizmet beyannamesinin esas al\u0131nmas\u0131 gerekti\u011finden, o i\u015fyerinden 2025\/Ocak, \u015eubat, Mart, Nisan, May\u0131s, Haziran, Temmuz ve A\u011fustos aylar\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lmam\u0131\u015f ve 2025\/Eyl\u00fcl ay\u0131nda bir sigortal\u0131 ve 30 g\u00fcn olarak bildirim yap\u0131lm\u0131\u015f oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda, de\u011ferlendirmeye esas olmak \u00fczere 2025\/Eyl\u00fcl ay\u0131ndaki ayl\u0131k prim ve hizmet belgesindeki\/muhtasar ve prim hizmet beyannamesindeki g\u00fcn say\u0131s\u0131 olan 30 g\u00fcn 2026\/Ocak, \u015eubat, Mart, Nisan, May\u0131s, Haziran, Temmuz ve A\u011fustos aylar\u0131 hesaplamas\u0131nda dikkate al\u0131nacakt\u0131r.<\/p>\n

\u00d6rnek 6<\/strong>: \u0130\u015fyerinde 2025\/Ocak, \u015eubat, Mart, Nisan, May\u0131s, Haziran, Temmuz, A\u011fustos ve Eyl\u00fcl aylar\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131ld\u0131\u011f\u0131 ve 30 Eyl\u00fcl 2025 tarihinden sonra sigortal\u0131 \u00e7al\u0131\u015ft\u0131r\u0131lmad\u0131\u011f\u0131 varsay\u0131ld\u0131\u011f\u0131nda, uygulanacak olan asgari \u00fccret deste\u011fi i\u00e7in 2026 y\u0131l\u0131n\u0131n Ocak, \u015eubat, Mart, Nisan, May\u0131s, Haziran, Temmuz, A\u011fustos ve Eyl\u00fcl aylar\u0131nda 2025 y\u0131l\u0131n\u0131n ayn\u0131 aylar\u0131 baz al\u0131nacak, 2026 y\u0131l\u0131n\u0131n Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131nda ise 2025 y\u0131l\u0131nda baz al\u0131nacak ay\/aylar olmad\u0131\u011f\u0131ndan, s\u00f6z konusu aylarda i\u015fveren 2026 y\u0131l\u0131nda tescil edilmi\u015f i\u015fyerleri y\u00f6n\u00fcnden belirtilen usul ve esaslar \u00e7er\u00e7evesinde bu destekten yararlanacakt\u0131r.<\/p>\n

\u00d6rnek 7:<\/strong>\u00a02025 y\u0131l\u0131nda bildirim yap\u0131lan ay\/d\u00f6nemlerin Ocak, \u015eubat, Mart, Nisan, May\u0131s, Haziran, Temmuz, A\u011fustos ve Kas\u0131m aylar\u0131,<\/p>\n

2026 y\u0131l\u0131nda bildirim yap\u0131lan ay\/d\u00f6nemlerin Ocak, \u015eubat, Mart, Nisan, May\u0131s, Haziran, Temmuz, A\u011fustos, Eyl\u00fcl, Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131,<\/p>\n

oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda;<\/p>\n

Bu durumda 2026 y\u0131l\u0131 Ocak, \u015eubat, Mart, Nisan, May\u0131s, Haziran, Temmuz ve A\u011fustos aylar\u0131 i\u00e7in 2025 y\u0131l\u0131n\u0131n Ocak, \u015eubat, Mart, Nisan, May\u0131s, Haziran, Temmuz ve A\u011fustos aylar\u0131, 2025 y\u0131l\u0131 Eyl\u00fcl, Ekim ve Kas\u0131m aylar\u0131 i\u00e7in 2025 y\u0131l\u0131n\u0131n Kas\u0131m ay\u0131na ait bildirimler esas al\u0131nacakt\u0131r. 2026\/Aral\u0131k ay\u0131 i\u00e7in ise; 2025\/Aral\u0131k ay\u0131nda Kuruma bildirim yap\u0131lmad\u0131\u011f\u0131ndan, destekten yararlan\u0131lacak prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n hesab\u0131nda \u201c2.2.2- 2026 Y\u0131l\u0131nda Tescil Edilmi\u015f\/Edilecek Olan \u0130\u015fyerleri\u201d ba\u015fl\u0131\u011f\u0131nda belirtilen usul ve esaslar dikkate al\u0131nacakt\u0131r.<\/p>\n

\u00d6rnek 8:<\/strong>\u00a0\u00d6rnek 7\u2019de 2025 y\u0131l\u0131 Temmuz ve A\u011fustos aylar\u0131nda, i\u015fyerinde sadece bir sigortal\u0131n\u0131n \u00e7al\u0131\u015ft\u0131\u011f\u0131 ve \u00e7al\u0131\u015fan bu sigortal\u0131n\u0131n da raporlu olmas\u0131 nedeniyle 0 (s\u0131f\u0131r) g\u00fcn 0 (s\u0131f\u0131r) kazan\u00e7 bildirildi\u011fi varsay\u0131ld\u0131\u011f\u0131nda, 2026 y\u0131l\u0131 Temmuz ve A\u011fustos aylar\u0131 i\u00e7in verilecek destek hesab\u0131nda 2025 y\u0131l\u0131n\u0131n A\u011fustos ay\u0131 sonras\u0131 ilk bildirim yap\u0131lan ay olan 2025\/Kas\u0131m ay\u0131 ayl\u0131k prim ve hizmet belgesindeki\/muhtasar ve prim hizmet beyannamesindeki g\u00fcn say\u0131s\u0131 esas al\u0131nacakt\u0131r.<\/p>\n

\u00d6rnek 9<\/strong>: \u00d6rnek 7\u2019de yaln\u0131zca 2025\/Haziran ay\u0131nda bildirim yap\u0131lm\u0131\u015f olmas\u0131 halinde, 2026\/ Ocak, \u015eubat, Mart, Nisan, May\u0131s ve Haziran aylar\u0131 i\u00e7in 2025 y\u0131l\u0131 Haziran ay\u0131 baz al\u0131nacak olup, di\u011fer aylar bak\u0131m\u0131ndan 2026 y\u0131l\u0131n\u0131n ayl\u0131k prim ve hizmet belgesinde\/muhtasar ve prim hizmet beyannamesinde bildirilen g\u00fcn say\u0131lar\u0131 \u00fczerinden destekten yararlan\u0131lacakt\u0131r. Ayr\u0131ca bu d\u00f6nemler i\u00e7in destekten yararlan\u0131lacak prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n hesab\u0131nda \u201c2.2.2- 2026 Y\u0131l\u0131nda Tescil Edilmi\u015f\/ Edilecek Olan \u0130\u015fyerleri\u201d ba\u015fl\u0131\u011f\u0131nda belirtilen usul ve esaslar dikkate al\u0131nacakt\u0131r.<\/p>\n

Tamam\u0131 \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

T.C. SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI Sigorta Primleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Say\u0131 : E-41481264-010.06-137426538 Tarih: 05.03.2026 Konu : Asgari \u00dccret Deste..  <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-19610","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19610","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=19610"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19610\/revisions"}],"predecessor-version":[{"id":19611,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19610\/revisions\/19611"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=19610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=19610"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=19610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}