{"id":7724,"date":"2026-03-24T08:19:44","date_gmt":"2026-03-24T05:19:44","guid":{"rendered":"https:\/\/elmadaghukuk.com\/?p=7724"},"modified":"2026-03-24T08:40:17","modified_gmt":"2026-03-24T05:40:17","slug":"istihdami-koruma-destek-programi-uygulama-yonetmeligi-yayinlandi","status":"publish","type":"post","link":"https:\/\/elmadaghukuk.com\/en\/istihdami-koruma-destek-programi-uygulama-yonetmeligi-yayinlandi\/","title":{"rendered":"\u0130stihdam\u0131 Koruma Destek Program\u0131 Uygulama Y\u00f6netmeli\u011fi Yay\u0131nland\u0131"},"content":{"rendered":"

Bu Y\u00f6netmeli\u011fin amac\u0131; imalat sanayi sekt\u00f6rlerinde istihdam\u0131n korunmas\u0131 ve art\u0131r\u0131lmas\u0131na y\u00f6nelik olarak\u00a031\/5\/2006\u00a0tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi<\/strong> kapsam\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar i\u00e7in uygulanacak destek program\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemektir.<\/p>\n

Bu Y\u00f6netmelik; imalat sanayi sekt\u00f6rlerinde faaliyet g\u00f6steren i\u015fletmelere y\u00f6nelik olarak 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar i\u00e7in sa\u011flanacak destek program\u0131na ili\u015fkin ba\u015fvuru, de\u011ferlendirme, izleme, \u00f6deme ve di\u011fer idari i\u015flemlerin y\u00fcr\u00fct\u00fclmesine dair h\u00fck\u00fcmleri kapsar.<\/p>\n

\n

Bu Y\u00f6netmelik,\u00a025\/8\/1999<\/strong>\u00a0tarihli ve 4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanununun ge\u00e7ici 35 inci maddesine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n<\/blockquote>\n

Destek program\u0131,\u00a01\/1\/2026<\/strong>\u00a0ile 31\/12\/2026<\/strong> tarihleri aras\u0131nda korunan istihdama y\u00f6nelik olarak y\u00fcr\u00fct\u00fcl\u00fcr. Ba\u015fvurular\u0131n al\u0131nmas\u0131 ve desteklerin \u00f6denmesine ili\u015fkin uygulama takvimi ya da esaslar\u0131 Bakanl\u0131k ve Ba\u015fkanl\u0131k taraf\u0131ndan ilan edilir.<\/p>\n

Destekler, 2025 y\u0131l\u0131 Kas\u0131m-Aral\u0131k<\/strong> d\u00f6nemine ait ortalama ayl\u0131k prim g\u00fcn say\u0131s\u0131n\u0131 2026 y\u0131l\u0131nda ayl\u0131k\u00a0bazda\u00a0koruyan i\u015fletmelere sa\u011flan\u0131r. \u00d6deme talep edilen aydaki ayl\u0131k prim g\u00fcn say\u0131s\u0131, 2025 y\u0131l\u0131 Kas\u0131m-Aral\u0131k d\u00f6neminin ortalama ayl\u0131k prim g\u00fcn say\u0131s\u0131na e\u015fit veya bunun \u00fczerinde olmas\u0131 durumunda ilgili ayda istihdam korunmu\u015f say\u0131l\u0131r. Ayr\u0131ca, 2026 y\u0131l\u0131 ba\u015f\u0131ndan itibaren \u00f6deme talep edilen ay\u00a0dahil\u00a0d\u00f6nemdeki ortalama ayl\u0131k prim g\u00fcn say\u0131s\u0131n\u0131n, 2025 y\u0131l\u0131 Kas\u0131m-Aral\u0131k d\u00f6neminin ortalama ayl\u0131k prim g\u00fcn say\u0131s\u0131na e\u015fit veya bunun \u00fczerinde olmas\u0131 durumunda, bu d\u00f6nemdeki t\u00fcm aylarda istihdam seviyesi korunmu\u015f say\u0131l\u0131r.<\/p>\n

K\u0131s\u0131m C; 13- Tekstil \u00dcr\u00fcnlerinin \u0130malat\u0131, 14- Giyim E\u015fyalar\u0131n\u0131n \u0130malat\u0131, 15- Deri ve \u0130lgili \u00dcr\u00fcnlerin \u0130malat\u0131, 31- Mobilya \u0130malat\u0131, 32.99.02- Kot ve benzeri bask\u0131 d\u00fc\u011fmeleri, \u00e7\u0131t\u00e7\u0131tlar, d\u00fc\u011fmeler, fermuarlar ve benzeri imalat\u0131 (d\u00fc\u011fme formlar\u0131 ve fermuar par\u00e7alar\u0131 dahil)<\/strong> NACE kodlar\u0131nda faaliyet g\u00f6steren imalat sanayi i\u015fletmelerinden ikinci f\u0131kradaki hesaba g\u00f6re istihdam\u0131n\u0131 koruyanlara, koruduklar\u0131 d\u00f6neme kar\u015f\u0131l\u0131k ayl\u0131k otuz prim g\u00fcn i\u00e7in 3.500 T\u00fcrk liras\u0131 destek sa\u011flan\u0131r.<\/p>\n

\u00dc\u00e7\u00fcnc\u00fc f\u0131krada say\u0131lan faaliyet alanlar\u0131nda yer almayan imalat sanayi i\u015fletmelerinden KOB\u0130 stat\u00fcs\u00fcnde<\/strong> olup ikinci f\u0131kradaki hesaba g\u00f6re istihdam\u0131n\u0131 koruyanlara sa\u011flanabilecek destek tutar\u0131, bu f\u0131krada belirlenen \u015fartlara uygun olarak i\u015fletmenin kulland\u0131\u011f\u0131 krediye g\u00f6re hesaplan\u0131r. Bu f\u0131kra kapsam\u0131nda kullan\u0131labilecek kredi tutar\u0131, i\u015fletmenin 2025 y\u0131l\u0131 Kas\u0131m ve Aral\u0131k aylar\u0131ndaki muhtasar ve prim hizmet beyannamelerinde beyan edilen i\u015fyeri baz\u0131nda prime esas kazan\u00e7 toplam tutar\u0131n\u0131n ayl\u0131k ortalamas\u0131n\u0131 ge\u00e7emez. \u0130\u015fletme ba\u015f\u0131na sa\u011flanabilecek destek tutar\u0131, azami alt\u0131 ay anapara \u00f6demesiz ve otuz alt\u0131 aya kadar vadeli bir kredi<\/em> i\u00e7in on destek puan\u0131na kar\u015f\u0131l\u0131k gelen tutar ile s\u0131n\u0131rl\u0131d\u0131r. Destek \u00f6demeleri, istihdam koruma\u00a0kriterinin\u00a0sa\u011fland\u0131\u011f\u0131 ay say\u0131s\u0131n\u0131n on ikiye oran\u0131 nispetinde yap\u0131l\u0131r. Bakanl\u0131k, destek kapsam\u0131na al\u0131nacak kredi kullan\u0131mlar\u0131n\u0131 belirli bankalar ve\/veya belirli kredi t\u00fcrleri ile s\u0131n\u0131rland\u0131rmaya yetkilidir.<\/p>\n

Destek program\u0131na ba\u015fvurular, uygulama takvimi kapsam\u0131nda destek program\u0131 i\u00e7in olu\u015fturulacak \u00e7evrimi\u00e7i ba\u015fvuru\u00a0portal\u0131ndan\u00a0al\u0131n\u0131r.<\/p>\n

Bakanl\u0131k, destek program\u0131na ba\u015fvuru i\u00e7in istenecek bilgi ve belgeleri belirler.<\/p>\n

Ba\u015fvurular\u0131n uygunlu\u011fu, ba\u015fvuruda gerekli bilgi ve belgeler ile 5 inci madde h\u00fck\u00fcmlerine g\u00f6re de\u011ferlendirilir.<\/p>\n

Destek ba\u015fvurusunda bulunan i\u015fletmelerin ilgili ay istihdam verisi, SGK kay\u0131tlar\u0131ndan tespit edilir.<\/p>\n

Ba\u015fvurular\u0131n al\u0131nmas\u0131, de\u011ferlendirilmesi, yap\u0131lacak \u00f6demelerin tespiti, izleme, bor\u00e7 durum tespiti, fazla veya yersiz \u00f6demelere ili\u015fkin geri tahsil s\u00fcre\u00e7leri ve benzeri idari s\u00fcre\u00e7ler, benzer ama\u00e7l\u0131 programlar kapsam\u0131nda Ba\u015fkanl\u0131k ile ortak y\u00fcr\u00fct\u00fclebilir. Bu \u00e7er\u00e7evede, Ba\u015fkanl\u0131k taraf\u0131ndan ger\u00e7ekle\u015ftirilen tespitler ve olu\u015fturulan kay\u0131tlar destek program\u0131n\u0131n y\u00fcr\u00fct\u00fclmesinde kullan\u0131labilir.<\/p>\n

Destek program\u0131n\u0131n uygulanmas\u0131nda toplam kaynak kullan\u0131m\u0131na ili\u015fkin limitler Bakanl\u0131k\u00e7a belirlenebilir. Belirlenen limitlere ula\u015f\u0131ld\u0131\u011f\u0131nda yeni ba\u015fvuru al\u0131nmaz.<\/strong><\/p>\n

Destekten yararlanma\u00a0kriterlerini\u00a0sa\u011flad\u0131\u011f\u0131 tespit edilen i\u015fletmeler i\u00e7in olu\u015fturulan \u00f6deme uygunluk formlar\u0131na istinaden, \u00f6deme listeleri Genel M\u00fcd\u00fcrl\u00fck taraf\u0131ndan onaylan\u0131r.<\/p>\n

Genel M\u00fcd\u00fcrl\u00fck, olu\u015fturulan \u00f6deme listesini esas alarak Bakanl\u0131k muhasebe birimi vas\u0131tas\u0131 ile \u00f6demeleri ger\u00e7ekle\u015ftirir.<\/p>\n

Destek \u00f6demeleri, i\u015fletmenin vergi dairesi ve SGK prim bor\u00e7lar\u0131yla mahsupla\u015fma<\/strong> y\u00f6ntemiyle de ger\u00e7ekle\u015ftirilebilir.<\/p>\n

Bu Y\u00f6netmelikte belirlenen esaslara uygun olarak Ba\u015fkanl\u0131k taraf\u0131ndan y\u00fcr\u00fct\u00fclen destek programlar\u0131 kapsam\u0131nda destek \u00f6demesi yap\u0131lan i\u015fletmeler, Bakanl\u0131k taraf\u0131ndan bu Y\u00f6netmelik kapsam\u0131nda sa\u011flanan desteklerden ayr\u0131ca yararland\u0131r\u0131lmaz. \u0130\u015fletmeler ayn\u0131 destek unsuru i\u00e7in her iki kurumdan birlikte destek alamaz.<\/strong><\/p>\n

\u00a0Destek \u00f6demeleri, \u00f6deme talebini takip eden ay\u0131n sonuna kadar yap\u0131labilir. Zorunlu hallerde \u00f6deme tarihlerinde Bakanl\u0131k\u00e7a de\u011fi\u015fiklik yap\u0131labilir.<\/p>\n

Program kapsam\u0131nda i\u015fletmeler en ge\u00e7\u00a031\/3\/2027<\/strong>\u00a0tarihine kadar \u00f6deme talebinde bulunabilir. Bu tarihten sonra \u00f6deme talep edilemez.<\/p>\n

Bakanl\u0131k, cari aya ili\u015fkin destek tutarlar\u0131na ili\u015fkin talep yaz\u0131s\u0131n\u0131 bir sonraki ay\u0131n onuncu g\u00fcn\u00fc sonuna kadar \u0130\u015eKUR Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcne resm\u00ee yaz\u0131yla g\u00f6nderir. Talep edilen tutar talep yaz\u0131s\u0131n\u0131n g\u00f6nderildi\u011fi ay\u0131n on be\u015finci g\u00fcn\u00fcne kadar Fondan Bakanl\u0131\u011f\u0131n banka hesab\u0131na aktar\u0131l\u0131r. Ay\u0131n onuncu ve\/veya on be\u015finci g\u00fcn\u00fcn\u00fcn hafta sonu tatiline veya resm\u00ee tatile denk gelmesi h\u00e2linde talep yaz\u0131s\u0131, takip eden ilk i\u015f g\u00fcn\u00fc g\u00f6nderilir.<\/p>\n

Talep yaz\u0131s\u0131 ekinde; destek verilen sekt\u00f6rler itibar\u0131yla, destekten yararlanan i\u015fletme ve ki\u015fi say\u0131lar\u0131 ile sa\u011flanan destek tutarlar\u0131na ili\u015fkin, Bakanl\u0131k ve\/veya Ba\u015fkanl\u0131k taraf\u0131ndan olu\u015fturulan ayl\u0131k bilgiler yer al\u0131r.<\/p>\n

\u0130\u015eKUR taraf\u0131ndan Bakanl\u0131k merkez muhasebe birimi hesab\u0131na aktar\u0131lan kaynak genel b\u00fct\u00e7enin (B) i\u015faretli cetveline gelir kaydedilir.<\/p>\n

\n

4447 say\u0131l\u0131 Kanunun ge\u00e7ici 35 inci maddesi uyar\u0131nca gelir kaydedilen tutarlar kar\u015f\u0131l\u0131\u011f\u0131, ilgili idare b\u00fct\u00e7elerine gerekti\u011finde Hazine yard\u0131m\u0131yla ili\u015fkilendirmek suretiyle \u00f6denek eklemeye Cumhurba\u015fkan\u0131 yetkilidir.<\/p>\n<\/blockquote>\n

Bakanl\u0131k, Ba\u015fkanl\u0131k ile koordinasyon i\u00e7erisinde \u00f6denek ihtiyac\u0131n\u0131 tespit ederek \u00f6denek taleplerini Strateji ve B\u00fct\u00e7e Ba\u015fkanl\u0131\u011f\u0131na iletir.<\/p>\n

\u0130\u015fletmenin ger\u00e7e\u011fe ayk\u0131r\u0131 beyanda bulunmas\u0131 veya tespit edilen di\u011fer sebeplerle deste\u011fin sonland\u0131r\u0131lmas\u0131na karar verilmesi durumunda, hen\u00fcz \u00f6denmeyen destekler durdurulur; i\u015fletmeye \u00f6denen destek tutarlar\u0131, genel h\u00fck\u00fcmlere g\u00f6re \u00f6deme tarihinden itibaren yasal faiziyle i\u015fletmeden geri tahsil edilir. Bakanl\u0131k taraf\u0131ndan\u00a0\u0130\u015eKUR\u2019dan\u00a0fazla talep edilen tutarlar tespit tarihini, bu f\u0131kra kapsam\u0131nda tahsil edilen tutarlar ise\u00a0tahsilat\u0131n\u00a0yap\u0131ld\u0131\u011f\u0131 g\u00fcn\u00fc takip eden ilk i\u015f g\u00fcn\u00fc\u00a0\u0130\u015eKUR\u2019a\u00a0iade edilir.<\/p>\n

\u0130\u015fletmenin tasfiyesinin ba\u015flamas\u0131, kapanmas\u0131, devri, b\u00f6l\u00fcnmesi veya ba\u015fka bir i\u015fletme ile birle\u015fmesi gibi sebeplerle deste\u011fin sonland\u0131r\u0131lmas\u0131 halinde ise bekleyen \u00f6deme talepleri i\u015fleme al\u0131nmaz ve i\u015fletmelere yap\u0131lan destek \u00f6demelerinin iadesi istenmez.\u00a0<\/strong><\/p>","protected":false},"excerpt":{"rendered":"

Bu Y\u00f6netmeli\u011fin amac\u0131; imalat sanayi sekt\u00f6rlerinde istihdam\u0131n korunmas\u0131 ve art\u0131r\u0131lmas\u0131na y\u00f6nelik olarak\u00a031\/5\/2006\u00a0tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar i\u00e7in uygulanacak destek program\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemektir.<\/p>","protected":false},"author":1,"featured_media":7725,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[31,44],"tags":[45],"class_list":["post-7724","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bultenler","category-mart-2026","tag-mart-2026"],"_links":{"self":[{"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/posts\/7724","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/comments?post=7724"}],"version-history":[{"count":4,"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/posts\/7724\/revisions"}],"predecessor-version":[{"id":7739,"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/posts\/7724\/revisions\/7739"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/media\/7725"}],"wp:attachment":[{"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/media?parent=7724"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/categories?post=7724"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/tags?post=7724"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}