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Normalization support for employers returning to normal working patterns

A new support arrangement has been made for workplaces that have switched to normal working order in the workplace. With Article 4 of the Law No. 7252, which entered into force after being published in the Official Gazette dated July 28, 2020, a new support arrangement was made for the workplaces that switched to normal working order in the workplace by adding a temporary Article 26 to the Unemployment Insurance Law No. 4447. With this regulation;

  • Within the scope of the provisional Article 23 of the Law No. 4447, in private sector workplaces that applied for short-time working before July 1, 2020, the short-time working of the insured benefiting from the short-time working allowance in the workplace ends and they return to their normal weekly working hours in the same workplace,
  • Benefiting from the cash wage support by applying before July 1, 2020 within the scope of the provisional Article 24 of the Law No. 4447 and returning to the normal weekly working time for the insured benefiting from the cash wage support,

In this case, private sector employers will be provided with premium support in the amount of the entire amount of employee and employer share premiums calculated over the lower limit of earnings based on the premium, up to the monthly average number of days of short-time working allowance / cash wage support received, for three months starting from the month following the month following the date of the end of the short-time working / cash wage support, not exceeding December 31, 2020.

What are the procedures and principles of normalization support?

Conditions to benefit from the support;

1- The insured benefiting from short-time working allowance/cash wage support and returning to normal weekly working hours at the workplace,

2- The workplace belongs to a private sector employer,

3- The monthly premium and service document / withholding and premium service declaration issued by selecting the law number 07252 must be submitted to the SSI.

Duration of premium support

From this support, for each month for three months starting from the month following the month following the date of the end of the short-time working / cash wage support, not exceeding December 31, 2020 for the insured covered;

  • For each insured who receives short-time working allowance, the monthly average number of days of short-time working allowance,
  • Average number of days per month of cash wage support for each insured benefiting from cash wage support,

Up to will be utilized.

Amount of premium support to be covered from the Unemployment Insurance Fund

Premium support will be provided to the employer by deducting from all premiums to be paid by these employers to the Social Security Institution every month the full amount of the insured and employer share premiums calculated over the lower limit of the premium-based earnings determined in accordance with Article 82 of the Law No. 5510.

For example, assuming that the insured (C), who is within the scope of the support, will benefit from the support for the months of August, September and October 2020, the average number of days per month that he received short-time working allowance in the relevant months is 20, the number of premium payment days in these months is 30, and his premium based earnings is 4.000,00 TL;

For each month;

4.000,00 * 37,5% = 1.500 TL insurance premium and unemployment insurance premium amount to be paid by the employer before the support,

20* 98,10= 1.962 * 37,5%=735,75 TL support will be utilized.

In this case, the premium amount to be paid by the employer after the support;

1.500-735,75 = 764,25 TL.

The form of the application to be made in order to benefit from the support

Applications will be made through the “Law No. 4447 Provisional Article 26 Support” menu on the “e-SGK / Employer / Employer System / Insured Identification to Benefit from the Incentive” screens accessed by logging in at www.sgk.gov.tr.

Other matters

1- The payment of the support amount corresponding to the insured share provided to the employer within this scope to the insured cannot be requested from the employer by the insured.

2- In the event that employers who do not benefit from this support, although they are within the scope of this support, make a request to benefit retrospectively, these requests will be processed in accordance with the procedures and principles described in Circular No. 2018-17, provided that an application is made within six months following the month / period in which the retrospective premium support is desired to be utilized.

3- Employers who benefit from this support cannot benefit from other insurance premium discounts, incentives and supports in Law No. 5510 and other laws for the same insured in the month in which this incentive is utilized.

4- In the event that the workplace benefiting from this support is transferred to another address within the jurisdiction of a different social security center, it is possible to benefit for the remaining periods for the insured benefiting from the premium support, provided that the three-month support period is not exceeded.

5- The amounts benefited from this support and covered by the Unemployment Insurance Fund are not taken into account as income, expense or cost element in income and corporate tax applications.

6- If private sector employers meet the conditions described above in order to benefit from this support, the monthly premium and service document / withholding and premium service declaration issued by selecting the law number 07252 for the month to benefit from the support must be submitted to the SSI within the legal period. Regardless of whether the premiums to be accrued due to the monthly premium and service document / withholding and premium service declaration issued by selecting the law number 07252 are paid on time or not, the support specified in the article in question can be benefited from.

7- In the event that it is determined that the short-time working is benefited inappropriately, or the eligibility determination for the short-time working application is negative, or it is determined that the cash wage support is benefited inappropriately, the workplace will be deemed to have benefited inappropriately from the support provided within the scope of normalization support. The unwarranted premium support amounts will be collected from the employer together with the delay penalty and delay increase in accordance with the second paragraph of Article 89 of the Law No. 5510.

Source: https://www.dunya.com/ekonomi/normal-calisma-duzenine-donen-isverenlere-normallesme-destegi-haberi-480772

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