As it is known, the provisional Article 96 of the Social Insurance and General Health Insurance Law dated October 14, 2023 and numbered 7456 has been added to the Social Insurance and General Health Insurance Law dated December 31, 2006 and numbered 5510 with the Article 17 of the Law on the Establishment of an Additional Motor Vehicle Tax for Compensation for Economic Losses Caused by Earthquakes Occurring on June 6, 2, 2023 and the Decree Law Numbered 375.
With the mentioned article;
“by the employers employing the insured persons to whom the provisions of the long-term insurance branches are applied within the scope of subparagraph (a) of the first paragraph of article 4;
paid paid premiums to the Institution in the monthly premium and service documents or concise and premium service declarations for the same month of 2022, in order not to exceed the total number of premium payment days of the insured whose daily earnings based on the premium are reported to be 324 Turkish liras and below, in the monthly premium and service documents or concise and premium service declarations for the current month in 2023, the total number of premium payment days for the insured reported in the monthly premium and service documents or concise and premium service declarations,
b) The total number of premium paying days for the insured persons reported from the establishments covered by this Law for the first time in 2023,
July December 2023 for the months / period of the year, the amount to be found as a result of multiplying by 16.66 Turkish lira per day, these employers will pay to the Institution is deducted from the insurance premiums and this amount will be covered from the Unemployment Insurance Fund. However, the amount of daily earnings based on the premium specified in subparagraph (a) shall be taken as Turkish lira 647 for establishments belonging to private sector employers subject to a collective bargaining agreement in accordance with the provisions of Law No. 6356.
December January-December 2022 monthly premium and service certificate or concise and premium service declaration and the provisions of this article shall not be applied if the minimum number of insured persons in the month/period in which the insured is notified from the long-term insurance branches within the scope of subparagraph (a) of the first paragraph of article 4 is notified in the month/period to be used for support under this article.
Closing an existing business and opening it under a different name and title or as a business unit, or shifting employment between companies that have a direct or indirect partnership relationship in such a way that they retain management and control Dec, July December 2023, such as the change of business ownership in individual enterprises, in order to benefit from the contribution to the Unemployment Insurance Fund, it is understood that the establishment of a fraudulent transaction or the insured's premium earnings for the period of July / December 2023 to the Institution of the Establishment of the missing reported or the amount covered by the Unemployment Insurance Fund, the delay penalty and the provisions of this article will not be applied to these establishments, the amount covered by the Unemployment Insurance Fund is taken back with a delay increase. July December 2023, however, if it is determined that the monthly gross minimum wage does not exceed one tenth of the amount of the missing premium-based earnings notification for the relevant month, the provisions of this article continue to apply to establishments that have eliminated this deficiency within fifteen days upon notification to be made by the Institution.
Paid December to 2023 monthly premium and service documents or concise and premium service declarations related to the insured persons employed by employers in the Julyto December / period of the year 2023, paid insurance premiums within the legal period, investigations and examinations conducted by the officers responsible for supervision and control, the detection of situations where the insured person is not actually working, the institution premium Julyto December 2023, monthly premium and service documents or concise and premium service declarations for the period July to December 2023 employers did not provide, did not pay insurance premiums within the legal period, did not report the persons employed as insured or reported that the insured person did not actually work, the institution premium, the institution premium, the institution premium, the institution premium, the institution premium, the provisions of paragraph (b) of the first paragraph shall not be applied in cases where there is an administrative fine and a delay penalty and a delay increase debt related to them. However, employers who defer and installment premiums, administrative fines and related delay penalty and delay increase debts to the Institution in accordance with Article 48 of Law No. 6183 shall benefit from the provision of the said paragraph as long as this deferral and installment continues. The provisions of October 14th of this Law shall not be applied in the implementation of this article.
In the implementation of paragraph (a) of the first paragraph, if a monthly premium and service certificate or concise and premium service declaration has not been issued for the same month of the previous year, the notifications in the monthly premium and service document or concise and premium service declaration for the following first month are taken as basis. the provisions of subparagraph (b) of the first paragraph shall apply to establishments that were covered by this Law before 2022 but did not employ an insured in 2022.
In cases where the insurance premiums belonging to the insured and employer's shares are covered by the State, if the insurance premium to be paid by the employer is less than the amount to be covered by the Unemployment Insurance Fund, an offset transaction is made only up to the insurance premium debt.
October payable in accordance with the additional article 9 of the Law No. 3213 for insured persons working underground in establishments where “Lignite” and “Hard Coal” are extracted, whose wages may not be less than twice the minimum wage, in the implementation of the first paragraph (a) the daily earnings to be determined in accordance with subparagraph 863 Turkish liras and not to exceed one and a half times the number of premium payment days reported in monthly premium and service documents or concise and premium service declarations provided to the Institution for the same month of 2022, in accordance with the provision that the daily earnings may not exceed one and a half times the number of premium payment days reported in monthly premium and service documents or concise and premium service declarations, the total number of premium paying days for the insured persons reported in the monthly premium and service documents issued for the current month in 2023 or in concise and premium service declarations shall be taken into account.
The provisions of this article shall not apply to the insured persons working in the positions and positions belonging to the public administrations listed in the tables numbered (I), (II), (III) and (IV) attached to the Law numbered 5018 within the scope of subparagraph (a) of the first paragraph of article 4.
payable by the Unemployment Insurance Fund in accordance with the first paragraph of the first paragraph of Article 2 of the Law No. 4734 for service purchases made by the administrations listed in paragraphs (a), (b), (c) and (d) and the price difference is stipulated to be paid in the contract, the number of personnel is determined in the tender document and the amounts to be covered by the Unemployment Insurance Fund in accordance with the first paragraph for labor where the full weekly working hours are provided to be used in the administration are deducted from the employers' entitlement by these administrations and returned to the Turkish Employment Agency.
December July 2023 / period, except for the legal period of the monthly premium and service documents provided to the Institution or concise and premium service declarations to be submitted to the Ministry of Treasury and Finance, the provisions of this article for registered insured persons do not apply.
The procedures and principles related to the implementation of this article are determined by the Institution by obtaining the opinions of the Ministry of Labor and Social Security and the Turkish Employment Agency.”
The judgments are brought.
