{"id":1267,"date":"2025-06-16T07:33:43","date_gmt":"2025-06-16T07:33:43","guid":{"rendered":"https:\/\/zetunas.com\/?p=1267"},"modified":"2025-06-20T11:21:41","modified_gmt":"2025-06-20T11:21:41","slug":"yatirimlarda-devlet-yardimlari-hakkinda-karar-kapsaminda-istihdam-tesvikleri-istihdam-maliyetlerine-dogrudan-mudahale","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2025\/06\/16\/yatirimlarda-devlet-yardimlari-hakkinda-karar-kapsaminda-istihdam-tesvikleri-istihdam-maliyetlerine-dogrudan-mudahale\/","title":{"rendered":"Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar Kapsam\u0131nda\u00a0\u0130stihdam Te\u015fvikleri, \u0130stihdam Maliyetlerine Do\u011frudan M\u00fcdahale"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"832\" src=\"https:\/\/zetunas.com\/wp-content\/uploads\/2025\/06\/calisanlara-maas-odemesi-1024x832.jpg\" alt=\"\" class=\"wp-image-1268\"\/><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-e54d7ae21d5b6e0e81cfebc221bd4365\"><strong>T\u00fcm Y\u00f6nleriyle<\/strong> <strong>Sigorta Primi \u0130\u015fveren Hissesi Deste\u011fi <\/strong>ve <strong>Sigorta Primi Deste\u011fi<\/strong> <strong>Analizi<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-04cddd776a9cff4c77c5a7ca61b2fda3\"><strong>Giri\u015f: \u0130stihdam Maliyetlerine Do\u011frudan M\u00fcdahale<\/strong><\/p>\n\n\n\n<p>9903 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131, yat\u0131r\u0131mc\u0131n\u0131n en \u00f6nemli operasyonel maliyetlerinden biri olan istihdam giderlerini azaltmak i\u00e7in iki g\u00fc\u00e7l\u00fc mekanizma sunar:&nbsp;<strong>Madde 18 (Sigorta Primi \u0130\u015fveren Hissesi Deste\u011fi)<\/strong>&nbsp;ve&nbsp;<strong>Madde 19 (Sigorta Primi Deste\u011fi)<\/strong>.<\/p>\n\n\n\n<p>Bu iki madde, farkl\u0131 co\u011frafi b\u00f6lgelerde ve farkl\u0131 kapsamlarda \u00e7al\u0131\u015fsa da \u00f6zellikle 6. B\u00f6lge&#8217;de bir araya gelerek T\u00fcrkiye&#8217;nin en kapsaml\u0131 istihdam te\u015fvikini olu\u015ftururlar. Bu \u00e7al\u0131\u015fma, bu iki maddenin ayr\u0131 ayr\u0131 ne anlama geldi\u011fini, nas\u0131l \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131, genel \u015fartlar\u0131n\u0131 ve en \u00f6nemlisi bir araya geldiklerinde yaratt\u0131klar\u0131 sinerjiyi \u00f6rneklerle a\u00e7\u0131klamaktad\u0131r.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-66bc6766598f94476d79a0746897c1a2\"><strong>1. Sigorta Primi \u0130\u015fveren Hissesi Deste\u011fi (Temel \u0130stihdam Deste\u011fi- Madde 18)<\/strong><\/p>\n\n\n\n<p>Bu madde, te\u015fvik sisteminin temel istihdam deste\u011fidir ve T\u00fcrkiye genelinde, b\u00f6lgelere g\u00f6re farkl\u0131la\u015fan s\u00fcrelerle uygulan\u0131r.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-f3e19feecc568c1c3ca3c51836bc7008\"><strong>1.1. Deste\u011fin Tan\u0131m\u0131 ve Kapsam\u0131<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ne Desteklenir?<\/strong>&nbsp;Yat\u0131r\u0131mla olu\u015fturulan&nbsp;<strong>ilave istihdam<\/strong>&nbsp;i\u00e7in \u00f6denmesi gereken sigorta priminin&nbsp;<strong>i\u015fveren hissesinin asgari \u00fccrete tekab\u00fcl eden k\u0131sm\u0131d\u0131r.<\/strong><\/li>\n\n\n\n<li><strong>Destek Oran\u0131:<\/strong>&nbsp;<strong>6. B\u00f6lge i\u00e7in i\u015fveren hissesinin tamam\u0131<\/strong>, 2, 3, 4 ve 5. B\u00f6lgeler i\u00e7in ise&nbsp;<strong>%50&#8217;si<\/strong>&nbsp;Bakanl\u0131k b\u00fct\u00e7esinden kar\u015f\u0131lan\u0131r.<\/li>\n\n\n\n<li><strong>Hesaplama Taban\u0131:<\/strong>&nbsp;Her zaman asgari \u00fccret \u00fczerinden hesaplan\u0131r. \u00c7al\u0131\u015fan\u0131n\u0131z\u0131n maa\u015f\u0131 asgari \u00fccretin \u00fczerinde olsa dahi, destek tutar\u0131 asgari \u00fccretin primi kadard\u0131r.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-db97b4914b09ace5f7a0a96ae582ffb6\"><strong>1.2. Temel Uygulama S\u00fcreleri (Madde 18)<\/strong><\/p>\n\n\n\n<p>Bu tablo, standart bir yat\u0131r\u0131m\u0131n hangi b\u00f6lgede ne kadar s\u00fcreyle i\u015fveren hissesi deste\u011finden faydalanaca\u011f\u0131n\u0131 g\u00f6sterir. Bu, te\u015fvik sisteminin temel referans noktas\u0131d\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Yat\u0131r\u0131m B\u00f6lgesi<\/strong><\/td><td><strong>B\u00f6lge No<\/strong><\/td><td><strong>Destek S\u00fcresi<\/strong><\/td><td><strong>Destek Oran\u0131 (\u0130\u015fveren Hissesi)<\/strong><\/td><\/tr><tr><td>Ankara, \u0130stanbul, \u0130zmir, Bursa, Kocaeli, Antalya, Mu\u011fla, Eski\u015fehir<\/td><td>1. B\u00f6lge<\/td><td><strong>&#8211; (Destek Yok)<\/strong><\/td><td>&#8211;<\/td><\/tr><tr><td>Ayd\u0131n, Denizli, Edirne, Tekirda\u011f, Yalova, Bal\u0131kesir, Bolu, \u00c7anakkale, Kayseri, Konya, Manisa, Mersin, Sakarya<\/td><td>2. B\u00f6lge<\/td><td><strong>1 Y\u0131l<\/strong><\/td><td>%50&#8217;si<\/td><\/tr><tr><td>Adana, Gaziantep, Isparta, K\u0131rklareli, Samsun, Trabzon, U\u015fak, Zonguldak, Bilecik, Burdur, D\u00fczce, Karaman, K\u00fctahya, Nev\u015fehir, Rize<\/td><td>3. B\u00f6lge<\/td><td><strong>2 Y\u0131l<\/strong><\/td><td>%50&#8217;si<\/td><\/tr><tr><td>Afyonkarahisar, Amasya, Artvin, \u00c7orum, El\u00e2z\u0131\u011f, Erzincan, Kastamonu, K\u0131r\u015fehir, Malatya, Sivas, Aksaray, Karab\u00fck<\/td><td>4. B\u00f6lge<\/td><td><strong>4 Y\u0131l<\/strong><\/td><td>%50&#8217;si<\/td><\/tr><tr><td>Bart\u0131n, Bayburt, \u00c7ank\u0131r\u0131, Erzurum, Giresun, Kahramanmara\u015f, Kilis, Ni\u011fde, Ordu, Osmaniye, Sinop, Tokat, Tunceli, Yozgat<\/td><td>5. B\u00f6lge<\/td><td><strong>8 Y\u0131l<\/strong><\/td><td>%50&#8217;si<\/td><\/tr><tr><td>Ad\u0131yaman, A\u011fr\u0131, Ardahan, Batman, Bing\u00f6l, Bitlis, Diyarbak\u0131r, G\u00fcm\u00fc\u015fhane, Hakk\u00e2ri, I\u011fd\u0131r, Kars, Mardin, Mu\u015f, Siirt, \u015eanl\u0131urfa, \u015e\u0131rnak, Van<\/td><td>6. B\u00f6lge<\/td><td><strong>12 Y\u0131l<\/strong><\/td><td>%100&#8217;\u00fc (Tamam\u0131)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-d0ce76a6d9071d3a86bcd36ac103139c\"><strong>1.3. \u00d6zel ve \u0130stisnai Uygulama S\u00fcreleri (Madde 18)<\/strong><\/p>\n\n\n\n<p>Bu tablo, standart s\u00fcrelerin hangi durumlarda daha avantajl\u0131 hale geldi\u011fini kar\u015f\u0131la\u015ft\u0131rmal\u0131 olarak g\u00f6stermektedir.<\/p>\n\n\n\n<p>Madde 18\/(3) T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi kapsam\u0131nda desteklenen yat\u0131r\u0131mlar i\u00e7in bu destek 6\u2019nc\u0131 b\u00f6lgede 12 y\u0131l, di\u011fer b\u00f6lgelerde 8 y\u0131l s\u00fcreyle uygulan\u0131r.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Yat\u0131r\u0131m T\u00fcr\u00fc \/ Kapsam\u0131<\/strong><\/td><td><strong>\u0130lgili Madde<\/strong><\/td><td><strong>\u00d6rnek<\/strong><strong>Yat\u0131r\u0131m Yeri<\/strong><\/td><td><strong>Standart S\u00fcre<\/strong><\/td><td><strong>\u00d6zel Uygulama ile Yeni S\u00fcre<\/strong><\/td><td><strong>A\u00e7\u0131klama<\/strong><\/td><\/tr><tr><td><strong>Teknoloji Hamlesi Program\u0131<\/strong><\/td><td>Madde 18\/(3)<\/td><td>Ankara(1. B\u00f6lge)<\/td><td><strong>Destek yok (-)<\/strong><\/td><td><strong>8 Y\u0131l<\/strong><\/td><td>Stratejik programlar 6. B\u00f6lge hari\u00e7 her yerde s\u00fcreyi 8 y\u0131la \u00e7\u0131kar\u0131r.<\/td><\/tr><tr><td><strong>OSB Yat\u0131r\u0131m\u0131 (Alt B\u00f6lge Deste\u011fi)<\/strong><\/td><td>Madde 22\/(1)<\/td><td>Kilis(4. B\u00f6lge)<\/td><td><strong>4 Y\u0131l<\/strong><\/td><td><strong>8 Y\u0131l (5. B\u00f6lge S\u00fcresi)<\/strong><\/td><td>OSB&#8217;de yap\u0131lan yat\u0131r\u0131m, bir alt b\u00f6lgenin destek s\u00fcresini al\u0131r.<\/td><\/tr><tr><td><strong>Geri Kalm\u0131\u015f \u0130l\u00e7e Yat\u0131r\u0131m\u0131<\/strong><\/td><td>Madde 22\/(1)<\/td><td>Ankara-Bala (1.B\u00f6lge\/EK-5)<\/td><td><strong>Destek yok (-)<\/strong><\/td><td><strong>2 Y\u0131l (2. B\u00f6lge S\u00fcresi)<\/strong><\/td><td>EK-5 listesindeki il\u00e7elerde yap\u0131lan yat\u0131r\u0131mlar bir alt b\u00f6lge deste\u011fi al\u0131r.<\/td><\/tr><tr><td><strong>Savunma Sanayii Projesi<\/strong><\/td><td>Madde 18\/(7)<\/td><td>Fark etmez<\/td><td>Fark etmez<\/td><td><strong>S\u00d6ZLE\u015eME S\u00dcRES\u0130 BOYUNCA<\/strong><strong><\/strong><\/td><td>SSB ile imzalanan s\u00f6zle\u015fme s\u00fcresi boyunca destek devam eder. Tamamlama vizesi \u015fart\u0131 aranmaz.<\/td><\/tr><tr><td><strong>Gemi \u0130n\u015fa Yat\u0131r\u0131m\u0131<\/strong><\/td><td>Madde 18\/(7)<\/td><td>Fark etmez<\/td><td>Fark etmez<\/td><td><strong>Maksimum<\/strong><strong>24 Ay<\/strong><\/td><td>Gemi in\u015fa s\u00fcresince (en fazla 24 ay) destek devam eder. Tamamlama vizesi \u015fart\u0131 aranmaz. (Yat, y\u00fczer tesis ve deniz ara\u00e7lar\u0131 da kapsama dahildir.)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-b77940853ef32180aa6db76e166ecb84\"><strong>2. Sigorta Primi Deste\u011fi (6. B\u00f6lge&#8217;ye \u00d6zel Ek Destek- Madde 19)<\/strong><\/p>\n\n\n\n<p>Bu madde, sadece ve sadece 6. B\u00f6lge&#8217;deki yat\u0131r\u0131mlar i\u00e7in ge\u00e7erli olan, &#8220;i\u015f\u00e7i hissesi&#8221; olarak da bilinen ek bir destektir.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Destek Ad\u0131<\/td><td>Kapsam\u0131<\/td><td>Uygulama B\u00f6lgesi<\/td><td>Destek S\u00fcresi<\/td><td>En \u00d6nemli \u015eart\u0131<\/td><\/tr><tr><td><strong>Sigorta Primi Deste\u011fi (\u0130\u015f\u00e7i Hissesi)<\/strong><\/td><td>Asgari \u00fccrete tekab\u00fcl eden i\u015f\u00e7i hissesi priminin tamam\u0131<\/td><td><strong>SADECE 6. B\u00d6LGE<\/strong><\/td><td><strong>10 Y\u0131l<\/strong><\/td><td>Deste\u011fin ba\u015flamas\u0131 i\u00e7in yat\u0131r\u0131m\u0131n bitirilip&nbsp;<strong>tamamlama vizesinin<\/strong>&nbsp;yap\u0131lm\u0131\u015f olmas\u0131&nbsp;zorunludur.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-302a5c612070004c68a50096140cab19\"><strong>3. Sinerji ve K\u00fcm\u00fclatif Etki- 6. B\u00f6lge&#8217;de \u0130ki Deste\u011fin Birle\u015fimi<\/strong><\/p>\n\n\n\n<p>\u0130ki maddenin as\u0131l g\u00fcc\u00fc, 6. B\u00f6lge&#8217;de bir araya geldiklerinde ortaya \u00e7\u0131kar. Bu b\u00f6lgede destekler birbirini d\u0131\u015flamaz, tam tersine birikir (k\u00fcm\u00fclatiftir).<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>SGK Primi Bile\u015feni<\/strong><\/td><td><strong>Normal Durumda Kim \u00d6der?<\/strong><\/td><td><strong>6. B\u00f6lge&#8217;de Te\u015fvikli Durumda Kim \u00d6der?<\/strong><\/td><\/tr><tr><td><strong>\u0130\u015fveren Hissesi<\/strong><\/td><td>\u0130\u015fveren<\/td><td><strong>Devlet<\/strong>&nbsp;(Madde 18 kapsam\u0131nda)<\/td><\/tr><tr><td><strong>\u0130\u015f\u00e7i Hissesi<\/strong><\/td><td>\u0130\u015f\u00e7i (\u0130\u015fveren taraf\u0131ndan maa\u015ftan kesilir)<\/td><td><strong>Devlet<\/strong>&nbsp;(Madde 19 kapsam\u0131nda)<\/td><\/tr><tr><td><strong>\u0130\u015fsizlik Sigortas\u0131<\/strong><strong>(\u0130\u015fveren + \u0130\u015f\u00e7i)<\/strong><\/td><td>\u0130\u015fveren ve \u0130\u015f\u00e7i<\/td><td>\u0130\u015fveren ve \u0130\u015f\u00e7i(Bu k\u0131s\u0131m destek kapsam\u0131nda&nbsp;<strong>de\u011fildir<\/strong>)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Sonu\u00e7:<\/strong>&nbsp;6. B\u00f6lge&#8217;de, te\u015fvik belgesi kapsam\u0131nda ilave istihdam edilen bir \u00e7al\u0131\u015fan i\u00e7in, asgari \u00fccrete tekab\u00fcl eden SGK priminin tamam\u0131na yak\u0131n\u0131 (<strong>i\u015fsizlik sigortas\u0131 hari\u00e7<\/strong>) devlet taraf\u0131ndan kar\u015f\u0131lan\u0131r. Bu, yat\u0131r\u0131mc\u0131 i\u00e7in istihdam maliyetini neredeyse s\u0131f\u0131rlayan, e\u015fi benzeri olmayan bir&nbsp;<strong>&#8220;s\u00fcper te\u015fvik&#8221;<\/strong>&nbsp;anlam\u0131na gelir.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-3139c4bb599b12d7ac29682a5e3c4979\"><strong>4. 6. B\u00f6lge&#8217;de K\u00fcm\u00fclatif Desteklerin Zaman \u00c7izelgesi<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Yat\u0131r\u0131m S\u00fcreci<\/strong><\/td><td><strong>1.- 10. Y\u0131llar Aras\u0131<\/strong><\/td><td><strong>11. ve 12. Y\u0131llar<\/strong><\/td><td><strong>12. Y\u0131ldan Sonra<\/strong><\/td><\/tr><tr><td><strong>\u0130\u015fveren Hissesi Deste\u011fi (Madde 18)<\/strong><\/td><td><strong>UYGULANIR<\/strong><strong>(12 Y\u0131l boyunca)<\/strong><\/td><td><strong>UYGULANIR<\/strong><strong>(12 Y\u0131l boyunca)<\/strong><\/td><td><strong>Biter<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>\u0130\u015f\u00e7i Hissesi Deste\u011fi (Madde 19)<\/strong><\/td><td><strong>UYGULANIR<\/strong><strong>(10 Y\u0131l boyunca)<\/strong><strong><\/strong><\/td><td><strong>Biter<\/strong><\/td><td><strong>Biter<\/strong><\/td><\/tr><tr><td><strong>Kombine Etki<\/strong><\/td><td><strong>&#8220;S\u00dcPER TE\u015eV\u0130K&#8221;<\/strong>&nbsp;(SGK priminin neredeyse tamam\u0131 devlet taraf\u0131ndan kar\u015f\u0131lan\u0131r)<\/td><td><strong>Sadece \u0130\u015fveren Hissesi Deste\u011fi<\/strong>&nbsp;(\u0130\u015f\u00e7i hissesini i\u015fveren, \u00e7al\u0131\u015fan\u0131n maa\u015f\u0131ndan keserek \u00f6der)<\/td><td>T\u00fcm istihdam destekleri sona erer. Standart prim \u00f6demesine d\u00f6n\u00fcl\u00fcr.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-25c379a2b3d3c9640ac9991c2413088e\"><strong>5. Sigorta Primi \u0130\u015fveren Hissesi Deste\u011fi ve Sigorta Primi Deste\u011finin Ortak ve Genel \u015eartlar\u0131<\/strong><\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>\u0130lave \u0130stihdam \u015eart\u0131:<\/strong>&nbsp;Destek, sadece &#8220;ilave&#8221; istihdam i\u00e7in verilir.\n<ul class=\"wp-block-list\">\n<li><strong>Komple Yeni Yat\u0131r\u0131m:<\/strong>&nbsp;<strong>Tesiste i\u015fe al\u0131nan t\u00fcm personel &#8220;ilave&#8221; say\u0131l\u0131r<\/strong>.<\/li>\n\n\n\n<li><strong>Di\u011fer Yat\u0131r\u0131m Cinsleri (Tevsi vb.):<\/strong>&nbsp;Yat\u0131r\u0131ma ba\u015flamadan \u00f6nceki son 6 aydaki ortalama \u00e7al\u0131\u015fan say\u0131s\u0131n\u0131n \u00fczerine eklenen her yeni personel &#8220;ilave&#8221; say\u0131l\u0131r.&nbsp;Mevsimsel \u00f6zellik ta\u015f\u0131yan yat\u0131r\u0131mlarda bir \u00f6nceki y\u0131la ait mevsimsel istihdam ortalamalar\u0131 dikkate al\u0131n\u0131r.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Tamamlama Vizesi:<\/strong>&nbsp;Madde 18\/7&#8217;deki istisnalar (<strong>Gemi in\u015fa yat\u0131r\u0131mlar\u0131 ve Savunma Sanayii Ba\u015fkanl\u0131\u011f\u0131 ile imzalanan s\u00f6zle\u015fmeye istinaden ger\u00e7ekle\u015ftirilecek projeler<\/strong>) hari\u00e7, bu desteklerden faydalanmaya ba\u015flamak i\u00e7in yat\u0131r\u0131m\u0131n tamamlanm\u0131\u015f ve Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131 taraf\u0131ndan tamamlama vizesinin yap\u0131lm\u0131\u015f olmas\u0131 gerekir.<\/li>\n\n\n\n<li><strong>Prosed\u00fcrel Y\u00fck\u00fcml\u00fcl\u00fckler:<\/strong>&nbsp;Ayl\u0131k prim ve hizmet belgelerinin yasal s\u00fcresi i\u00e7inde SGK&#8217;ya verilmesi ve destek kapsam\u0131 d\u0131\u015f\u0131nda kalan prim bor\u00e7lar\u0131n\u0131n zaman\u0131nda \u00f6denmesi \u015fartt\u0131r.<\/li>\n<\/ol>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-9974837e17155dd610e6b384516d4f75\"><strong>6. Sigorta Primi&nbsp;<\/strong><strong>\u0130\u015fveren Hissesi&nbsp;<\/strong><strong>Deste\u011fi- T\u00fcm Destek T\u00fcrleri \u0130\u00e7in Kar\u015f\u0131la\u015ft\u0131rmal\u0131 Tablo<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Destek T\u00fcr\u00fc \/ Yat\u0131r\u0131m Kapsam\u0131<\/strong><\/td><td><strong>\u0130lgili Madde<\/strong><\/td><td><strong>B\u00f6lgelere G\u00f6re Uygulama S\u00fcresi<\/strong><\/td><td><strong>Uygulama Oran\u0131 (\u0130\u015fveren Hissesi)<\/strong><\/td><td><strong>A\u00e7\u0131klama \/ Stratejik Not<\/strong><\/td><\/tr><tr><td><strong>1. STANDART B\u00d6LGESEL YATIRIM<\/strong><\/td><td>Madde 18\/(2)<\/td><td><strong>Tablo 1&#8217;deki standart s\u00fcreler uygulan\u0131r.<\/strong>(\u00d6rn: 4. B\u00f6lge&#8217;de 4 Y\u0131l)<\/td><td><strong>6. B\u00f6lge&#8217;de %100, di\u011fer desteklenen b\u00f6lgelerde %50.<\/strong><\/td><td>Bu, herhangi bir \u00f6zel programa veya \u015farta dahil olmayan yat\u0131r\u0131mlar i\u00e7in temel kurald\u0131r.<\/td><\/tr><tr><td><strong>2. T\u00dcRK\u0130YE Y\u00dcZYILI KALKINMA HAMLES\u0130<\/strong><em>(Teknoloji, Stratejik, Yerel Hamle Programlar\u0131)<\/em><strong><\/strong><\/td><td>Madde 18\/(3)<\/td><td><strong>8 Y\u0131l<\/strong>&nbsp;(6. B\u00f6lge&#8217;de yap\u0131l\u0131rsa&nbsp;<strong>12 Y\u0131l<\/strong>).<\/td><td><strong>6. B\u00f6lge&#8217;de %100, di\u011fer b\u00f6lgelerde %50.<\/strong><\/td><td><strong>En G\u00fc\u00e7l\u00fc Avantaj:<\/strong>&nbsp;1. B\u00f6lge gibi normalde destek almayan yerlerde bile s\u00fcreyi 8 y\u0131la \u00e7\u0131kar\u0131r.&nbsp;<strong>Stratejik yat\u0131r\u0131mlar\u0131 b\u00fcy\u00fck \u015fehirlerde destekler.<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>3. SEKT\u00d6REL TE\u015eV\u0130K S\u0130STEM\u0130<\/strong><em>(\u00d6ncelikli Yat\u0131r\u0131mlar ve Hedef Yat\u0131r\u0131mlar)<\/em><strong><\/strong><\/td><td>Madde 18\/(2)<\/td><td><strong>Tablo 1&#8217;deki standart s\u00fcreler uygulan\u0131r.<\/strong>(\u00d6rn: \u00d6ncelikli Yat\u0131r\u0131m 2. B\u00f6lge&#8217;de ise s\u00fcre 1 Y\u0131ld\u0131r).<\/td><td><strong>6. B\u00f6lge&#8217;de %100, di\u011fer desteklenen b\u00f6lgelerde %50.<\/strong><\/td><td><strong>Kritik Not:<\/strong>&nbsp;Bu programlar\u0131n SGK deste\u011fi a\u00e7\u0131s\u0131ndan&nbsp;<strong>ek bir s\u00fcre avantaj\u0131 yoktur.&nbsp;<\/strong>Standart b\u00f6lgesel kurallara tabidirler.<\/td><\/tr><tr><td><strong>4. OSB \/ GER\u0130 KALMI\u015e \u0130L\u00c7E YATIRIMI<\/strong><em>(Alt B\u00f6lge Deste\u011fi)<\/em><strong><\/strong><\/td><td>Madde 22\/(1)<\/td><td><strong>Bulundu\u011fu b\u00f6lgenin B\u0130R ALT B\u00d6LGES\u0130N\u0130N s\u00fcresi uygulan\u0131r.<\/strong>\u2022 \u00d6rn 1: 4. B\u00f6lge&#8217;deki OSB yat\u0131r\u0131m\u0131, 5. B\u00f6lge s\u00fcresi olan&nbsp;8<strong>y\u0131l<\/strong>&nbsp;destek al\u0131r.\u2022 \u00d6rn 2: 1. B\u00f6lge&#8217;deki OSB yat\u0131r\u0131m\u0131, 2. B\u00f6lge s\u00fcresi olan&nbsp;1<strong>y\u0131l<\/strong>&nbsp;destek al\u0131r.<\/td><td><strong>6. B\u00f6lge&#8217;de %100, di\u011fer b\u00f6lgelerde %50.<\/strong><\/td><td><strong>Stratejik \u00d6nem:&nbsp;<\/strong>Yat\u0131r\u0131m\u0131n fiziki konumu (parsel se\u00e7imi) destek s\u00fcresini k\u00f6kten de\u011fi\u015ftirebilir. Fizibilite i\u00e7in hayati bir de\u011fi\u015fkendir.<\/td><\/tr><tr><td><strong>5. B\u00d6LGESEL NAK\u0130L YATIRIMI<\/strong><\/td><td>Madde 18\/(5)<\/td><td><strong>Ta\u015f\u0131n\u0131lan b\u00f6lgenin standart s\u00fcresi (Tablo 1) uygulan\u0131r.<\/strong>(\u00d6rn: 1. B\u00f6lge&#8217;den 5. B\u00f6lge&#8217;ye nakil, 8 y\u0131l destek al\u0131r).<\/td><td><strong>Ta\u015f\u0131n\u0131lan b\u00f6lgenin oran\u0131 uygulan\u0131r.&nbsp;<\/strong>(\u00d6rn: 6. B\u00f6lge&#8217;ye ta\u015f\u0131n\u0131rsa %100).<\/td><td>Geli\u015fmi\u015f b\u00f6lgelerden daha az geli\u015fmi\u015f b\u00f6lgelere fabrika ta\u015f\u0131nmas\u0131n\u0131 te\u015fvik eder.<\/td><\/tr><tr><td><strong>6. GEM\u0130 \u0130N\u015eA \/ SAVUNMA SANAY\u0130\u0130 PROJES\u0130<\/strong><\/td><td>Madde 18\/(7)<\/td><td>\u2022&nbsp;<strong>Gemi&nbsp;<\/strong><strong>(<\/strong><strong>Yat, y\u00fczer tesis ve deniz ara\u00e7lar\u0131 da kapsama dahildir.)<\/strong><strong><\/strong><strong>\u0130n\u015fa:<\/strong>&nbsp;Maksimum&nbsp;<strong>24 Ay<\/strong>.\u2022&nbsp;<strong>Savunma Sanayii:<\/strong>&nbsp;<strong>S\u00d6ZLE\u015eME S\u00dcRES\u0130 BOYUNCA<\/strong>.<\/td><td>B\u00f6lgeye g\u00f6re de\u011fi\u015fir. (\u00d6rn: Kocaeli\u2019nde (B\u00f6lge 1) bu destek&nbsp;<strong>uygulanmaz<\/strong>, Urfa&#8217;da (B\u00f6lge 6) gemi in\u015fas\u0131 %100 desteklenir).<\/td><td><strong>Operasyonel Avantaj:&nbsp;<\/strong>Bu destekler i\u00e7in yat\u0131r\u0131m\u0131n bitmesi ve&nbsp;<strong>tamamlama vizesi yap\u0131lmas\u0131 \u015fart\u0131 aranmaz.<\/strong>&nbsp;Destek, proje devam ederken ba\u015flar.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-887bf6f8776bc692e54e04ca0648b3f1\"><strong>7.&nbsp;&nbsp;Sigorta Primi Deste\u011fi- T\u00fcm Destek T\u00fcrleri \u0130\u00e7in Kar\u015f\u0131la\u015ft\u0131rmal\u0131 Tablo<\/strong><\/p>\n\n\n\n<p>Bu destek, yat\u0131r\u0131m\u0131n t\u00fcr\u00fc, program\u0131 veya OSB&#8217;de olup olmamas\u0131ndan tamamen ba\u011f\u0131ms\u0131zd\u0131r. Deste\u011fin kilidini a\u00e7an&nbsp;<strong>tek bir anahtar<\/strong>&nbsp;vard\u0131r: Yat\u0131r\u0131m\u0131n co\u011frafi olarak&nbsp;<strong>6. B\u00f6lge<\/strong>&nbsp;s\u0131n\u0131rlar\u0131 i\u00e7inde yap\u0131lmas\u0131.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Destek T\u00fcr\u00fc \/ Yat\u0131r\u0131m Kapsam\u0131<\/strong><\/td><td><strong>\u0130lgili Madde<\/strong><\/td><td><strong>B\u00f6lgelere G\u00f6re Uygulama S\u00fcresi<\/strong><\/td><td><strong>Uygulama Oran\u0131<\/strong><strong>(\u0130\u015f\u00e7i Hissesi)<\/strong><\/td><td><strong>A\u00e7\u0131klama<\/strong><\/td><\/tr><tr><td><strong>1. STANDART B\u00d6LGESEL YATIRIM<\/strong><\/td><td>Madde 19<\/td><td><strong>1-5. B\u00f6lgeler:<\/strong>UYGULANMAZ<br><strong>6. B\u00f6lge:<\/strong>10 Y\u0131l<\/td><td><strong>6. B\u00f6lge&#8217;de:&nbsp;<\/strong>Asgari \u00fccrete tekab\u00fcl eden i\u015f\u00e7i hissesinin&nbsp;<strong>%100&#8217;\u00fc (Tamam\u0131)<\/strong><\/td><td>Bu, maddenin temel ve tek kural\u0131d\u0131r. Destek sadece 6. B\u00f6lge&#8217;de mevcuttur.<\/td><\/tr><tr><td><strong>2. T\u00dcRK\u0130YE Y\u00dcZYILI KALKINMA HAMLES\u0130<\/strong><em>(Teknoloji, Stratejik, Yerel Hamle Programlar\u0131)<\/em><strong><\/strong><\/td><td>Madde 19<\/td><td><strong>1-5. B\u00f6lgeler:<\/strong>UYGULANMAZ<br><strong>6. B\u00f6lge:<\/strong>10 Y\u0131l<\/td><td><strong>6. B\u00f6lge&#8217;de:&nbsp;<\/strong>Asgari \u00fccrete tekab\u00fcl eden i\u015f\u00e7i hissesinin&nbsp;<strong>%100&#8217;\u00fc (Tamam\u0131)<\/strong><\/td><td><strong>Kritik Not:<\/strong>&nbsp;T\u00fcrkiye Y\u00fczy\u0131l\u0131 programlar\u0131, Madde 18&#8217;de oldu\u011fu gibi bu destek i\u00e7in ek bir avantaj veya istisna&nbsp;<strong>sa\u011flamaz.<\/strong>&nbsp;Kural de\u011fi\u015fmez.<strong><\/strong><\/td><\/tr><tr><td><strong>3. SEKT\u00d6REL TE\u015eV\u0130K S\u0130STEM\u0130<\/strong><em>(\u00d6ncelikli Yat\u0131r\u0131mlar ve Hedef Yat\u0131r\u0131mlar)<\/em><strong><\/strong><\/td><td>Madde 19<\/td><td><strong>1-5. B\u00f6lgeler:<\/strong>UYGULANMAZ<br><strong>6. B\u00f6lge:<\/strong>10 Y\u0131l<\/td><td><strong>6. B\u00f6lge&#8217;de:&nbsp;<\/strong>Asgari \u00fccrete tekab\u00fcl eden i\u015f\u00e7i hissesinin&nbsp;<strong>%100&#8217;\u00fc (Tamam\u0131)<\/strong><\/td><td>\u00d6ncelikli yat\u0131r\u0131m stat\u00fcs\u00fc de Madde 19&#8217;un 6. B\u00f6lge kural\u0131n\u0131 de\u011fi\u015ftirmez.<\/td><\/tr><tr><td><strong>4.OSB \/ GER\u0130 KALMI\u015e \u0130L\u00c7E YATIRIMI<\/strong><em>(Alt B\u00f6lge Deste\u011fi)<\/em><strong><\/strong><\/td><td>Madde 19<\/td><td><strong>1-5. B\u00f6lgeler:<\/strong>UYGULANMAZ<br><strong>6. B\u00f6lge:<\/strong>10 Y\u0131l<\/td><td><strong>6. B\u00f6lge&#8217;de:&nbsp;<\/strong>Asgari \u00fccrete tekab\u00fcl eden i\u015f\u00e7i hissesinin&nbsp;<strong>%100&#8217;\u00fc (Tamam\u0131)<\/strong><\/td><td><strong>En \u00d6nemli Stratejik Fark:<\/strong>&nbsp;Alt b\u00f6lge deste\u011fi (Madde 22)&nbsp;<strong>sadece i\u015fveren hissesi i\u00e7in ge\u00e7erlidir, i\u015f\u00e7i hissesini kapsamaz.<\/strong>&nbsp;Bu nedenle 5. B\u00f6lge OSB&#8217;deki bir yat\u0131r\u0131m bu destekten&nbsp;<strong>faydalanamaz.<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>5.&nbsp;<\/strong><strong>GEM\u0130 \u0130N\u015eA \/ SAVUNMA SANAY\u0130\u0130 PROJES\u0130<\/strong><strong><\/strong><\/td><td>Madde 19<\/td><td><strong>1-5. B\u00f6lgeler:<\/strong>UYGULANMAZ<br><strong>6. B\u00f6lge:<\/strong>10 Y\u0131l<\/td><td><strong>6. B\u00f6lge&#8217;de:&nbsp;<\/strong>Asgari \u00fccrete tekab\u00fcl eden i\u015f\u00e7i hissesinin&nbsp;<strong>%100&#8217;\u00fc (Tamam\u0131)<\/strong><\/td><td><strong>Operasyonel Not:<\/strong>&nbsp;Madde 18(7)&#8217;deki tamamlama vizesi istisnas\u0131 bu destekler i\u00e7in&nbsp;<strong>ge\u00e7erli de\u011fildir.<\/strong>&nbsp;Destek, bu projeler i\u00e7in de&nbsp;<strong>her durumda vize sonras\u0131<\/strong>&nbsp;ba\u015flar.<strong><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-3100cd71d39c8135382163f1a3d3d0dd\"><strong>8. Sigorta Primi Deste\u011finin &#8220;De\u011fi\u015fmez&#8221; Kural\u0131 ve Stratejik Sonu\u00e7lar\u0131<\/strong><\/p>\n\n\n\n<p>Tablonun da net bir \u015fekilde g\u00f6sterdi\u011fi gibi, Madde 19 i\u00e7in (<strong>Sigorta Primi Deste\u011fi<\/strong>) tek ve mutlak kural&nbsp;<strong>&#8220;Co\u011frafya Her \u015eeydir&#8221;<\/strong>&nbsp;prensibidir.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0130stisna yok, Kural Net:<\/strong>&nbsp;Madde 18&#8217;in (<strong>Sigorta Primi&nbsp;\u0130\u015fveren Hissesi&nbsp;Deste\u011fi<\/strong>) aksine, Madde 19&#8217;un (<strong>Sigorta Primi Deste\u011fi<\/strong>) kurallar\u0131n\u0131 de\u011fi\u015ftiren hi\u00e7bir alt f\u0131kra, \u00f6zel program veya istisnai durum yoktur. Bir yat\u0131r\u0131mc\u0131 bu destekten faydalanmak istiyorsa, cevab\u0131 aramas\u0131 gereken tek bir soru vard\u0131r: &#8220;Yat\u0131r\u0131m\u0131m 6. B\u00f6lge illerinden birinde mi?&#8221; Cevap &#8220;evet&#8221; ise 10 y\u0131l destek vard\u0131r, &#8220;hay\u0131r&#8221; ise destek yoktur.<\/li>\n\n\n\n<li><strong>Alt B\u00f6lge Deste\u011fi Kapsam D\u0131\u015f\u0131:<\/strong>&nbsp;Yat\u0131r\u0131mc\u0131lar i\u00e7in en kritik ayr\u0131m, OSB veya geri kalm\u0131\u015f il\u00e7elerde yat\u0131r\u0131m yapman\u0131n getirdi\u011fi alt b\u00f6lge avantaj\u0131n\u0131n&nbsp;<strong>sadece i\u015fveren hissesi (Madde 18) i\u00e7in ge\u00e7erli oldu\u011fudur.<\/strong>&nbsp;5. B\u00f6lge&#8217;de, bir OSB&#8217;ye yat\u0131r\u0131m yaparak Madde 18 s\u00fcresini 12 y\u0131la \u00e7\u0131karan bir yat\u0131r\u0131mc\u0131, bu yolla Madde 19&#8217;dan (i\u015f\u00e7i hissesi) faydalanamaz.<\/li>\n\n\n\n<li><strong>\u0130kinci Katman Deste\u011fi:<\/strong>&nbsp;Madde 19, tek ba\u015f\u0131na bir te\u015fvik unsuru de\u011fildir. 6. B\u00f6lge&#8217;de zaten var olan 12 y\u0131ll\u0131k i\u015fveren hissesi deste\u011finin \u00fczerine eklenen, maliyetleri daha da a\u015fa\u011f\u0131 \u00e7eken&nbsp;<strong>ikinci bir katman<\/strong>&nbsp;g\u00f6revi g\u00f6r\u00fcr. Bu, &#8220;s\u00fcper te\u015fvik&#8221; olarak adland\u0131r\u0131lan yap\u0131n\u0131n tamamlay\u0131c\u0131 ve en g\u00fc\u00e7l\u00fc par\u00e7as\u0131d\u0131r.<\/li>\n<\/ol>\n\n\n\n<p>Bu tablo, Madde 19&#8217;un ne kadar basit ve hedefe y\u00f6nelik oldu\u011funu, Madde 18 ile aras\u0131ndaki temel farklar\u0131 ve yat\u0131r\u0131mc\u0131n\u0131n stratejik planlamas\u0131nda nas\u0131l konumland\u0131r\u0131lmas\u0131 gerekti\u011fini net bir \u015fekilde ortaya koymaktad\u0131r.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-29e68e8884bcbe87b4bae52436893eab\"><strong>9. \u00d6rnek Say\u0131sal Uygulamalar<\/strong><\/p>\n\n\n\n<p>(Hesaplamalarda kolayl\u0131k i\u00e7in 2025 y\u0131l\u0131 Asgari \u00dccreti br\u00fct 25.000 TL, SGK \u0130\u015fveren Hissesi %20,5, \u0130\u015f\u00e7i Hissesi %14, i\u015fsizlik paylar\u0131 hari\u00e7 tutulmu\u015ftur.)<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-a971cddf45d92159ea68765fce2c1b39\"><strong>\u00d6rnek 1: Tekstil Firmas\u0131- Konya OSB (4. B\u00f6lge-&gt; Alt B\u00f6lge ile 5. B\u00f6lge)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Yat\u0131r\u0131m:<\/strong>&nbsp;Tevsi yat\u0131r\u0131m\u0131 ile 50 ilave personel istihdam ediliyor.<\/li>\n\n\n\n<li><strong>Destek S\u00fcresi:<\/strong>&nbsp;Konya 4. B\u00f6lge olmas\u0131na ra\u011fmen OSB&#8217;de oldu\u011fu i\u00e7in 5. B\u00f6lge deste\u011fi olan&nbsp;<strong>8 Y\u0131l<\/strong>&nbsp;uygulan\u0131r.<\/li>\n\n\n\n<li><strong>Hesaplama:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Normal \u0130\u015fveren Maliyeti (Ki\u015fi Ba\u015f\u0131): 25.000 TL (Br\u00fct) + 5.125 TL (\u0130\u015fveren Hissesi) = 30.125 TL<\/li>\n\n\n\n<li>Devlet Deste\u011fi (Madde 18): 5.125 TL * %50 =&nbsp;<strong>2.562,5 TL<\/strong><\/li>\n\n\n\n<li>\u0130\u015fverenin Yeni Maliyeti: 30.125- 2.562,5 = 27.562,5 TL<\/li>\n\n\n\n<li>Ayl\u0131k Toplam Tasarruf (50 ki\u015fi i\u00e7in): 50 * 2.562,5 TL =&nbsp;<strong>128.125 TL<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-84ac09d0e38d6a62a46d3fcfc0871be8\"><strong>\u00d6rnek 2: Otomotiv Yan Sanayi Firmas\u0131- Kocaeli OSB (1. B\u00f6lge-&gt; Alt B\u00f6lge ile 2. B\u00f6lge)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Yat\u0131r\u0131m:<\/strong>&nbsp;Komple yeni yat\u0131r\u0131m ile 100 ilave personel.<\/li>\n\n\n\n<li><strong>Destek S\u00fcresi:<\/strong>&nbsp;Kocaeli 1. B\u00f6lge&#8217;de normalde destek yokken, OSB&#8217;de oldu\u011fu i\u00e7in 2. B\u00f6lge deste\u011fi olan&nbsp;<strong>1 Y\u0131l&nbsp;<\/strong>uygulan\u0131r.<\/li>\n\n\n\n<li><strong>Hesaplama:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Devlet Deste\u011fi (Ki\u015fi Ba\u015f\u0131): 5.125 TL * %50 =&nbsp;<strong>2.562,5 TL<\/strong><\/li>\n\n\n\n<li>Ayl\u0131k Toplam Tasarruf (100 ki\u015fi i\u00e7in): 100 * 2.562,5 TL =&nbsp;<strong>256.250 TL<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-d0829df671bc458c29cf53acf5b37b92\"><strong>\u00d6rnek 3: \u00c7a\u011fr\u0131 Merkezi- \u015eanl\u0131urfa (6. B\u00f6lge)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Yat\u0131r\u0131m:<\/strong>&nbsp;Komple yeni yat\u0131r\u0131m ile 200 ilave personel.<\/li>\n\n\n\n<li><strong>Destek S\u00fcreleri:<\/strong>&nbsp;Madde 18 i\u00e7in&nbsp;<strong>12 Y\u0131l<\/strong>, Madde 19 i\u00e7in&nbsp;<strong>10 Y\u0131l<\/strong>.<\/li>\n\n\n\n<li><strong>Hesaplama (\u0130lk 10 Y\u0131l \u0130\u00e7in):<\/strong>\n<ul class=\"wp-block-list\">\n<li>Devlet Deste\u011fi (Madde 18 &#8211; \u0130\u015fveren Hissesi): 5.125 TL * %100 =&nbsp;<strong>5.125 TL<\/strong><\/li>\n\n\n\n<li>Devlet Deste\u011fi (Madde 19 &#8211; \u0130\u015f\u00e7i Hissesi): 25.000 TL * %14 =&nbsp;<strong>3.500 TL<\/strong><\/li>\n\n\n\n<li>Toplam Devlet Deste\u011fi (Ki\u015fi Ba\u015f\u0131): 5.125 + 3.500 =&nbsp;<strong>8.625 TL<\/strong><\/li>\n\n\n\n<li>\u0130\u015fverenin Yeni Maliyeti: 30.125 TL &#8211; 8.625 TL =&nbsp;<strong>21.500 TL<\/strong><\/li>\n\n\n\n<li>Ayl\u0131k Toplam Tasarruf (200 ki\u015fi i\u00e7in): 200 * 8.625 TL =&nbsp;<strong>1.725.000 TL<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>Bu son \u00f6rnek, 6. B\u00f6lge&#8217;deki &#8220;s\u00fcper te\u015fvikin&#8221; ne kadar g\u00fc\u00e7l\u00fc oldu\u011funu ve \u00f6zellikle \u00e7a\u011fr\u0131 merkezi, tekstil gibi emek-yo\u011fun sekt\u00f6rler i\u00e7in yat\u0131r\u0131m yeri se\u00e7imini nas\u0131l k\u00f6kten de\u011fi\u015ftirebilece\u011fini net bir \u015fekilde g\u00f6stermektedir.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-5475502a315c92d73e0b9d5edd5132be\"><strong>10. M\u00fcteharrik Karakterli Yat\u0131r\u0131mlarda Sigorta Primi \u0130\u015fveren Hissesi Deste\u011fi ve Sigorta Primi Deste\u011fi Uygulamas\u0131<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-b64db99d709fdefe9d5c8cf99f32e1ad\"><strong>10.1. Madde 18\/(4) Metni<\/strong><\/p>\n\n\n\n<p>&#8220;(4) Sekt\u00f6rel te\u015fvik sistemi kapsam\u0131nda desteklenen yat\u0131r\u0131mlar i\u00e7in, yat\u0131r\u0131m\u0131n karakteristi\u011fi gere\u011fi muhtelif illerde ger\u00e7ekle\u015ftirilecek yat\u0131r\u0131mlara sigorta primi i\u015fveren hissesi deste\u011fi ve sigorta primi deste\u011fi sa\u011flanmaz.&#8221;<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-b26037e854d33b0e89fd9c20a8c01769\"><strong>10.2. Madde Ne Demek \u0130stiyor?<\/strong><\/p>\n\n\n\n<p>En basit haliyle bu madde \u015funu s\u00f6yler:<\/p>\n\n\n\n<p>E\u011fer yapt\u0131\u011f\u0131n\u0131z yat\u0131r\u0131m, do\u011fas\u0131 gere\u011fi tek bir \u015fehre sabitlenemiyor ve birden fazla ilde faaliyet g\u00f6steriyorsa (\u00f6rne\u011fin bir t\u0131r filosu, mobil in\u015faat makineleri, boru hatt\u0131 gibi), bu yat\u0131r\u0131m\u0131n\u0131z i\u00e7in Sigorta Primi \u0130\u015fveren Hissesi (Madde 18) ve \u0130\u015f\u00e7i Hissesi (Madde 19) desteklerinden&nbsp;<strong>faydalanamazs\u0131n\u0131z.<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-61313e1f2f2877f04f55a4fd0d9fd08f\"><strong>10.3. Maddenin Detayl\u0131 Analizi<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kimleri Kapsar?<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>&#8220;Sekt\u00f6rel te\u015fvik sistemi kapsam\u0131nda desteklenen yat\u0131r\u0131mlar&#8221;<\/strong>&nbsp;ifadesi,&nbsp;<strong>\u00d6ncelikli Yat\u0131r\u0131mlar<\/strong>&nbsp;ve&nbsp;<strong>Hedef Yat\u0131r\u0131mlar<\/strong>&nbsp;programlar\u0131ndaki yat\u0131r\u0131mc\u0131lar\u0131 hedefler.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Hangi Yat\u0131r\u0131mlar Kapsam D\u0131\u015f\u0131nda Kal\u0131r?<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>&#8220;Yat\u0131r\u0131m\u0131n karakteristi\u011fi gere\u011fi muhtelif illerde ger\u00e7ekle\u015ftirilecek yat\u0131r\u0131mlar.&#8221;<\/strong><\/li>\n\n\n\n<li>Bu, &#8220;m\u00fcteharrik karakterli&#8221; yani&nbsp;<strong>mobil olan<\/strong>&nbsp;veya sabit bir adresi olmayan, farkl\u0131 illere yay\u0131lan yat\u0131r\u0131mlar\u0131 tan\u0131mlar.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Sonu\u00e7 Nedir?<\/strong>\n<ul class=\"wp-block-list\">\n<li>Bu t\u00fcr yat\u0131r\u0131mlar, SGK prim desteklerinin&nbsp;<strong>tamam\u0131ndan<\/strong>&nbsp;(hem i\u015fveren hem i\u015f\u00e7i hissesi) mahrum b\u0131rak\u0131l\u0131r.&nbsp;Di\u011fer destekleri (KDV, G\u00fcmr\u00fck Vergisi vb.) alabilirler ama istihdam desteklerini alamazlar.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-330306554356fc9adc3e70808d7922b3\"><strong>10.4. Neden B\u00f6yle Bir Kural Var?<\/strong><\/p>\n\n\n\n<p>Bu kural\u0131n iki temel ve mant\u0131kl\u0131 sebebi vard\u0131r:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>B\u00f6lgesel Kalk\u0131nma Politikas\u0131n\u0131n Ruhunu Korumak:<\/strong>&nbsp;SGK prim deste\u011finin temel amac\u0131, yat\u0131r\u0131mc\u0131y\u0131 belirli bir&nbsp;<strong>az geli\u015fmi\u015f b\u00f6lgeye<\/strong>&nbsp;\u00e7ekmek ve&nbsp;<strong>o b\u00f6lgede<\/strong>&nbsp;istihdam yaratmas\u0131n\u0131 sa\u011flamakt\u0131r. Mobil bir yat\u0131r\u0131m (\u00f6rne\u011fin bir t\u0131r filosu) belirli bir b\u00f6lgeye sabit bir katk\u0131 sa\u011flamaz. T\u0131rlar bug\u00fcn A\u011fr\u0131&#8217;da, yar\u0131n \u0130stanbul&#8217;da olabilir. Dolay\u0131s\u0131yla, b\u00f6lgesel kalk\u0131nma hedefine hizmet etmedi\u011fi i\u00e7in bu destekten muaf tutulur.<\/li>\n\n\n\n<li><strong>Uygulama ve Denetim Karma\u015fas\u0131n\u0131 \u00d6nlemek:<\/strong>&nbsp;Bir \u00e7al\u0131\u015fan\u0131n sigortas\u0131 tek bir ilde (genellikle \u015firket merkezinde) yap\u0131l\u0131r. Ancak bu \u00e7al\u0131\u015fan\u0131n kulland\u0131\u011f\u0131 kamyon t\u00fcm T\u00fcrkiye&#8217;yi geziyorsa, hangi b\u00f6lgenin destek s\u00fcresi ve oran\u0131 uygulanacakt\u0131r? Bu, idari olarak takibi imk\u00e2ns\u0131z bir karma\u015fa yarat\u0131rd\u0131. Devlet, bu karma\u015fay\u0131 \u00f6nlemek i\u00e7in en ba\u015f\u0131ndan &#8220;mobil yat\u0131r\u0131mlara bu destek verilmez&#8221; diyerek kural\u0131 netle\u015ftirmi\u015ftir.<\/li>\n<\/ol>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-064d05b2c1112fa2745aa78e6c699d03\"><strong>10.5. Uygulama \u00d6rnekleri<\/strong><\/p>\n\n\n\n<p>Bu maddenin ne anlama geldi\u011fini en iyi \u00f6rnekler a\u00e7\u0131klar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00d6RNEK 1 (Destek ALAMAYAN):<\/strong>\n<ul class=\"wp-block-list\">\n<li>Bir lojistik firmas\u0131, T\u00fcrkiye genelinde y\u00fck ta\u015f\u0131mak i\u00e7in&nbsp;<strong>50 adet yeni t\u0131r<\/strong>&nbsp;al\u0131yor ve bunun i\u00e7in te\u015fvik belgesi d\u00fczenletiyor.<\/li>\n\n\n\n<li>Burada yat\u0131r\u0131m\u0131n kendisi&nbsp;<strong>mobil olan t\u0131rlard\u0131r<\/strong>. Bu t\u0131rlar &#8220;muhtelif illerde&#8221; faaliyet g\u00f6sterecektir.<\/li>\n\n\n\n<li><strong>Sonu\u00e7:<\/strong>&nbsp;Bu firma, t\u0131r \u015fof\u00f6rleri i\u00e7in Madde 18 ve 19&#8217;daki SGK desteklerinden&nbsp;<strong>faydalanamaz.<\/strong><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u00d6RNEK 2 (Destek ALAMAYAN):<\/strong>\n<ul class=\"wp-block-list\">\n<li>Bir enerji \u015firketi, 4. B\u00f6lge&#8217;den ba\u015flay\u0131p 6. B\u00f6lge&#8217;ye uzanan bir&nbsp;<strong>do\u011falgaz boru hatt\u0131<\/strong>&nbsp;in\u015fa ediyor.<\/li>\n\n\n\n<li>Yat\u0131r\u0131m\u0131n kendisi olan&nbsp;<strong>boru hatt\u0131<\/strong>, tek bir ile ait de\u011fildir, iller boyunca uzan\u0131r.<\/li>\n\n\n\n<li><strong>Sonu\u00e7:<\/strong>&nbsp;Bu \u015firket, boru hatt\u0131 projesinde \u00e7al\u0131\u015fan personel i\u00e7in SGK desteklerinden&nbsp;<strong>faydalanamaz.<\/strong><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u00d6RNEK 3 (Destek ALAB\u0130LEN- En \u00d6nemli Ayr\u0131m):<\/strong>\n<ul class=\"wp-block-list\">\n<li>Ayn\u0131 lojistik firmas\u0131, \u015eanl\u0131urfa&#8217;da (6. B\u00f6lge)&nbsp;<strong>200 d\u00f6n\u00fcml\u00fck araziye sabit bir lojistik aktarma merkezi (depo)<\/strong>&nbsp;in\u015fa ediyor.<\/li>\n\n\n\n<li>Burada yat\u0131r\u0131m\u0131n kendisi&nbsp;<strong>sabit olan depodur<\/strong>. T\u0131rlar bu depoya mal getirip g\u00f6t\u00fcrse de, as\u0131l yat\u0131r\u0131m sabit bir tesistir.<\/li>\n\n\n\n<li><strong>Sonu\u00e7:<\/strong>&nbsp;Bu firma, \u015eanl\u0131urfa&#8217;daki&nbsp;<strong>bu depoda \u00e7al\u0131\u015fan<\/strong>&nbsp;(ofis personeli, depo g\u00f6revlileri vb.) t\u00fcm ilave istihdam i\u00e7in 6. B\u00f6lge&#8217;nin t\u00fcm SGK desteklerinden (12 y\u0131l i\u015fveren + 10 y\u0131l i\u015f\u00e7i)&nbsp;<strong>faydalanabilir.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong>Sonu\u00e7:<\/strong>&nbsp;Bir yat\u0131r\u0131m\u0131n te\u015fvik belgesindeki tan\u0131m\u0131 kritik \u00f6neme sahiptir. E\u011fer yat\u0131r\u0131m\u0131n\u0131z\u0131n ana unsuru &#8220;mobil varl\u0131klar&#8221; ise SGK deste\u011fi planlar\u0131n\u0131za dahil etmemelisiniz. Ancak yat\u0131r\u0131m\u0131n\u0131z belirli bir adrese kay\u0131tl\u0131 &#8220;sabit bir tesis&#8221; ise, o tesisin bulundu\u011fu b\u00f6lgenin t\u00fcm SGK desteklerinden sonuna kadar yararlanabilirsiniz.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-4674a731cf8272a52e7567bfa7818b01\"><strong>11. Fabrika Ta\u015f\u0131maya \u00d6zel &#8220;B\u00f6lgesel Nakil&#8221; Deste\u011fi<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-f5795e566f9af1e4278273da2f3f7848\"><strong>11.1. Madde 18\/(5) Metni<\/strong><\/p>\n\n\n\n<p>&#8220;(5) 1 inci b\u00f6lge illerinden 4\u2019\u00fcnc\u00fc, 5 inci veya 6\u2019nc\u0131 b\u00f6lge il veya il\u00e7elerine ta\u015f\u0131nan imalat sanayi yat\u0131r\u0131mlar\u0131 (NACE Rev.2.1 kodlar\u0131: 10-32 aras\u0131 ve 38.2) i\u00e7in d\u00fczenlenen sadece nakil yat\u0131r\u0131m cinsindeki te\u015fvik belgeleri kapsam\u0131nda, ta\u015f\u0131nan makine ve te\u00e7hizat ile asgari 50 istihdam sa\u011flanmas\u0131 ve ta\u015f\u0131nan makine ve te\u00e7hizat\u0131n asgari bir y\u0131l s\u00fcreyle firma aktifinde kay\u0131tl\u0131 oldu\u011fu&nbsp;<strong>yeminli mali m\u00fc\u015favir raporu ile tevsik edilmesi kayd\u0131yla<\/strong>&nbsp;b\u00f6lgesel destekler sa\u011flan\u0131r. Bu madde kapsam\u0131nda de\u011ferlendirilen yat\u0131r\u0131mlar i\u00e7in b\u00f6lgesel destekler d\u0131\u015f\u0131nda ba\u015fka bir destek sa\u011flanmaz ve bu yat\u0131r\u0131mlarda asgari yat\u0131r\u0131m tutar\u0131 \u015fart\u0131 aranmaz.&#8221;<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-04d77455698740e576bfae505dbda8cf\"><strong>11.2. Madde Ne Demek \u0130stiyor?<\/strong><\/p>\n\n\n\n<p>Bu madde, en basit haliyle \u015funu ifade eder:<\/p>\n\n\n\n<p>E\u011fer \u0130stanbul, Kocaeli, Bursa gibi&nbsp;<strong>geli\u015fmi\u015f (1. B\u00f6lge) bir ilden fabrikan\u0131z\u0131 s\u00f6k\u00fcp<\/strong>, Malatya, Erzurum, \u015eanl\u0131urfa gibi&nbsp;<strong>daha az geli\u015fmi\u015f (4, 5 veya 6. B\u00f6lge) bir ile ta\u015f\u0131rsan\u0131z<\/strong>, devlet sizi \u00f6d\u00fcllendirir. Bu \u00f6d\u00fcl, ta\u015f\u0131nd\u0131\u011f\u0131n\u0131z yeni ve daha avantajl\u0131 b\u00f6lgenin&nbsp;<strong>SGK prim deste\u011finden (Sigorta primi i\u015fveren hissesi deste\u011fi) faydalanman\u0131z\u0131<\/strong>&nbsp;sa\u011flamakt\u0131r.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-97466bc60365f395de410f18a1d5424e\"><strong>11.3. Maddenin Detayl\u0131 Analizi<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kimler i\u00e7in?<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>&#8220;\u0130malat sanayi&#8221;<\/strong>&nbsp;firmalar\u0131 i\u00e7in ge\u00e7erlidir. Hizmet sekt\u00f6r\u00fc vb. bu kapsamda de\u011fildir.<\/li>\n\n\n\n<li>Fiziksel olarak fabrikas\u0131n\u0131 ta\u015f\u0131maya karar veren,&nbsp;<strong>mevcut bir tesisi<\/strong>&nbsp;olan yat\u0131r\u0131mc\u0131lar\u0131 hedefler.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Ne Yap\u0131lmas\u0131 Gerekiyor? (\u015eartlar \u00c7ok Net)<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ta\u015f\u0131nma Y\u00f6n\u00fc:<\/strong>&nbsp;Sadece&nbsp;<strong>1. B\u00f6lge&#8217;den 4, 5 veya 6. B\u00f6lge&#8217;ye<\/strong>&nbsp;ta\u015f\u0131nma durumunda ge\u00e7erlidir. (\u00d6rne\u011fin 2. B\u00f6lge&#8217;den 4. B\u00f6lge&#8217;ye ta\u015f\u0131nma bu madde kapsam\u0131nda de\u011fildir).<\/li>\n\n\n\n<li><strong>Belge T\u00fcr\u00fc:<\/strong>&nbsp;D\u00fczenlenen te\u015fvik belgesinin cinsi&nbsp;<strong>&#8220;Nakil Yat\u0131r\u0131m\u0131&#8221;<\/strong>&nbsp;olmal\u0131d\u0131r. &#8220;Komple Yeni Yat\u0131r\u0131m&#8221; veya &#8220;Tevsi&#8221; olamaz.<\/li>\n\n\n\n<li><strong>Makine ve Te\u00e7hizat:<\/strong>&nbsp;Mevcut fabrikan\u0131n makine ve te\u00e7hizat\u0131 fiziken yeni yere ta\u015f\u0131nmal\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>Asgari \u0130stihdam:<\/strong>&nbsp;Yeni lokasyonda&nbsp;<strong>en az 50 ki\u015filik istihdam<\/strong>&nbsp;yarat\u0131lmal\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>Resmi Kan\u0131t (Tevsik):<\/strong>&nbsp;Ta\u015f\u0131nan makinelerin&nbsp;en az bir y\u0131ld\u0131r \u015firketin aktifinde kay\u0131tl\u0131 oldu\u011funun&nbsp;<strong>VE<\/strong>&nbsp;ta\u015f\u0131nma i\u015fleminin ger\u00e7ekle\u015fti\u011finin&nbsp;bir&nbsp;<strong>Yeminli Mali M\u00fc\u015favir (YMM) raporu<\/strong>&nbsp;ile kan\u0131tlanmas\u0131 zorunludur.<\/li>\n\n\n\n<li><strong>Sonu\u00e7 Nedir? (\u0130ki Avantaj, Bir K\u0131s\u0131tlama)<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Avantaj 1 (Ana \u00d6d\u00fcl):<\/strong>&nbsp;Yat\u0131r\u0131mc\u0131, ta\u015f\u0131nd\u0131\u011f\u0131 yeni b\u00f6lgenin&nbsp;<strong>SGK deste\u011fi s\u00fcresi ve oran\u0131ndan<\/strong>&nbsp;faydalan\u0131r.<\/li>\n\n\n\n<li><strong>Avantaj 2 (Kolayl\u0131k):<\/strong>&nbsp;Bu yat\u0131r\u0131m t\u00fcr\u00fc i\u00e7in&nbsp;<strong>asgari yat\u0131r\u0131m tutar\u0131 \u015fart\u0131 aranmaz.<\/strong>&nbsp;Yani, k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli bir fabrika da bu destekten yararlanabilir.<\/li>\n\n\n\n<li><strong>K\u0131s\u0131tlama:<\/strong>&nbsp;Bu madde kapsam\u0131nda&nbsp;<strong>&#8220;b\u00f6lgesel destekler d\u0131\u015f\u0131nda ba\u015fka bir destek sa\u011flanmaz.&#8221;<\/strong>&nbsp;Yani, bu yolla ta\u015f\u0131nan bir firma,&nbsp;\u00f6rne\u011fin T\u00fcrkiye Y\u00fczy\u0131l\u0131 programlar\u0131n\u0131n getirece\u011fi ek vergi veya faiz avantajlar\u0131ndan faydalanamaz. Sadece ta\u015f\u0131nd\u0131\u011f\u0131 b\u00f6lgenin standart paketini al\u0131r.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-bcb5e9752fb2faa9c33b3251ad0030f8\"><strong>11.4. Neden B\u00f6yle Bir Kural Var?<\/strong><\/p>\n\n\n\n<p>Bu kural, devletin \u00fc\u00e7 temel stratejik hedefine hizmet eder:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Sanayinin Anadolu&#8217;ya Yay\u0131lmas\u0131:<\/strong>&nbsp;\u0130stanbul, Kocaeli, Bursa gibi sanayi merkezlerindeki yo\u011funlu\u011fu azaltmak ve yat\u0131r\u0131m\u0131, istihdama daha \u00e7ok ihtiya\u00e7 duyan Anadolu \u015fehirlerine y\u00f6nlendirmek.<\/li>\n\n\n\n<li><strong>Dengeli Kalk\u0131nma:<\/strong>&nbsp;B\u00f6lgeler aras\u0131 geli\u015fmi\u015flik fark\u0131n\u0131 kapatmak i\u00e7in somut bir te\u015fvik sunmak.<\/li>\n\n\n\n<li><strong>Ciddi Yat\u0131r\u0131mc\u0131y\u0131 Filtrelemek:<\/strong>&nbsp;50 istihdam ve YMM raporu gibi \u015fartlar, sadece ger\u00e7ekten \u00fcretim yapan ve ta\u015f\u0131nma konusunda ciddi olan firmalar\u0131n bu g\u00fc\u00e7l\u00fc destekten faydalanmas\u0131n\u0131 sa\u011flar.<\/li>\n<\/ol>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-572dc59248cc9d1aadae3675e2eb13dc\"><strong>11.5. Uygulama \u00d6rnekleri<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00d6RNEK 1 (Nakil Yapan Firma):<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Mevcut Durum:<\/strong>&nbsp;Bursa&#8217;da (1. B\u00f6lge) faaliyet g\u00f6steren bir mobilya fabrikas\u0131. Mevcut SGK Deste\u011fi:&nbsp;<strong>YOK (-)<\/strong>.<\/li>\n\n\n\n<li><strong>Plan:<\/strong>&nbsp;Fabrikay\u0131, t\u00fcm makineleriyle birlikte Erzurum&#8217;a (5. B\u00f6lge) ta\u015f\u0131mak.<\/li>\n\n\n\n<li><strong>\u015eartlar:<\/strong>&nbsp;Firma, &#8220;Nakil Yat\u0131r\u0131m\u0131&#8221; te\u015fvik belgesi al\u0131r. Makinelerini ta\u015f\u0131r ve Erzurum&#8217;daki yeni tesisinde 60 ki\u015fi istihdam edece\u011fini taahh\u00fct eder. S\u00fcre\u00e7 sonunda YMM raporunu Bakanl\u0131\u011fa sunar.<\/li>\n\n\n\n<li><strong>Sonu\u00e7 (Yeni Durum):<\/strong>&nbsp;Bu fabrika, Erzurum&#8217;da faaliyete ge\u00e7ti\u011finde, 5. B\u00f6lge&#8217;nin SGK deste\u011fi olan&nbsp;<strong>8 y\u0131l boyunca, %50 oran\u0131nda<\/strong>&nbsp;i\u015fveren hissesi deste\u011finden faydalanmaya hak kazan\u0131r.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u00d6RNEK 2 (Hatal\u0131 Yorum- \u00d6nemli Ayr\u0131m):<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Senaryo:<\/strong>&nbsp;Bursa&#8217;daki mobilya fabrikas\u0131n\u0131n sahibi, Bursa&#8217;daki fabrikay\u0131 kapat\u0131p&nbsp;<strong>s\u0131f\u0131rdan yeni makineler alarak<\/strong>&nbsp;Erzurum&#8217;da&nbsp;<strong>yeni bir fabrika<\/strong>&nbsp;kuruyor.<\/li>\n\n\n\n<li><strong>Neden Farkl\u0131?<\/strong>&nbsp;Bu bir &#8220;nakil&#8221; de\u011fil, &#8220;Komple Yeni Yat\u0131r\u0131m&#8221;d\u0131r. Mevcut makine ve te\u00e7hizat ta\u015f\u0131nmam\u0131\u015ft\u0131r.<\/li>\n\n\n\n<li><strong>Sonu\u00e7:<\/strong>&nbsp;Bu firma yine Erzurum&#8217;un8 y\u0131ll\u0131k SGK deste\u011finden faydalan\u0131r, ancak bunu standart b\u00f6lgesel yat\u0131r\u0131m kurallar\u0131 (Madde 18\/2) \u00e7er\u00e7evesinde yapar, Madde 18\/5&#8217;in \u00f6zel \u015fartlar\u0131 (asgari yat\u0131r\u0131m tutar\u0131 muafiyeti gibi) burada ge\u00e7erli olmaz.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong>Sonu\u00e7:<\/strong>&nbsp;Madde 18\/5, y\u00fcksek efor gerektiren ancak kar\u015f\u0131l\u0131\u011f\u0131nda \u00e7ok g\u00fc\u00e7l\u00fc bir \u00f6d\u00fcl sunan, ni\u015f bir destektir. Geli\u015fmi\u015f bir b\u00f6lgede faaliyet g\u00f6steren ancak artan maliyetlerden \u015fikayet\u00e7i olan imalat sanayicileri i\u00e7in, Anadolu&#8217;ya ta\u015f\u0131nmay\u0131 cazip hale getiren en somut te\u015fviklerden biridir. Karar verilirken, ta\u015f\u0131nman\u0131n lojistik maliyeti ile yeni b\u00f6lgede uzun y\u0131llar boyunca elde edilecek SGK prim avantaj\u0131 dikkatle kar\u015f\u0131la\u015ft\u0131r\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-469a81358fe424a2dcdbe9dd9e3a5ca8\"><strong>12. Sigorta Primi \u0130\u015fveren Hissesi Deste\u011fi veya Sigorta Primi Deste\u011fi Uygulamas\u0131nda Alt \u0130\u015fverenler Taraf\u0131ndan \u0130stihdam Edilen \u0130\u015f\u00e7ilerin Durumu (Ta\u015feron)<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-6b3050d857ae5c1a5e7451cad8f89259\"><strong>12.1. Madde 18\/(8) Metni<\/strong><\/p>\n\n\n\n<p>&#8220;(8) Sigorta primi i\u015fveren hissesi deste\u011fi veya sigorta primi deste\u011finin uygulanaca\u011f\u0131 te\u015fvik belgesi kapsam\u0131ndaki yat\u0131r\u0131ma ait tesiste, i\u015fverenin sosyal g\u00fcvenlik i\u015fyeri numaras\u0131 alt\u0131nda ilgili mevzuatta belirlenen alt i\u015fverenler taraf\u0131ndan istihdam edilen i\u015f\u00e7i say\u0131s\u0131 da dikkate&nbsp;<strong>ALINAB\u0130L\u0130R.<\/strong>&#8220;<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-e16c09837fef64b391ae5cf0a9a0dc6d\"><strong>12.2. Madde Ne Demek \u0130stiyor?<\/strong><\/p>\n\n\n\n<p>Bu madde, \u00e7ok net bir \u015fekilde \u015funu s\u00f6yler:<\/p>\n\n\n\n<p>E\u011fer te\u015fvik belgeli fabrikan\u0131zda, kendi bordronuzdaki \u00e7al\u0131\u015fanlar d\u0131\u015f\u0131nda, bir&nbsp;<strong>alt i\u015fverene (ta\u015feron firmaya)<\/strong>&nbsp;ba\u011fl\u0131 olarak \u00e7al\u0131\u015fan personel varsa (\u00f6rne\u011fin temizlik, g\u00fcvenlik, yemekhane personeli), bu personeller de SGK prim deste\u011fi (<strong>Sigorta primi i\u015fveren hissesi deste\u011fi veya sigorta primi deste\u011fi<\/strong>) hesaplamas\u0131na&nbsp;<strong>dahil edilebilir.&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-50944fc42006ec5a4523289398165548\"><strong>12.3.&nbsp;&nbsp;Neden B\u00f6yle Bir Kural Var?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ger\u00e7ek \u0130stihdam\u0131 Yakalamak:<\/strong>&nbsp;Modern \u00fcretim tesislerinde bir\u00e7ok hizmet d\u0131\u015far\u0131dan al\u0131n\u0131r (outsourcing). Devlet, &#8220;ben sadece \u00fcretim band\u0131ndaki i\u015f\u00e7iyi desteklerim, fabrikan\u0131n g\u00fcvenli\u011fini sa\u011flayan ta\u015feron personelini desteklemem&#8221; demez.&nbsp;Yat\u0131r\u0131m sayesinde o tesiste fiilen \u00e7al\u0131\u015fan&nbsp;<strong>toplam istihdam\u0131<\/strong>&nbsp;dikkate alarak deste\u011fin kapsam\u0131n\u0131 geni\u015fletir.<\/li>\n\n\n\n<li><strong>Hakkaniyeti Sa\u011flamak:<\/strong>&nbsp;Bu kural olmasayd\u0131, temizlik hizmetini kendi b\u00fcnyesinde yapan bir firma destek al\u0131rken, ayn\u0131 hizmeti bir ta\u015feron firmadan alan ba\u015fka bir firma destekten faydalanamazd\u0131. Bu durum, haks\u0131z bir rekabet yarat\u0131rd\u0131. Madde, bu fark\u0131 ortadan kald\u0131r\u0131r.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-4d627e150740d0bbfb4c32651c1ebaa7\"><strong>12.4. Uygulama \u00d6rnekleri<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Senaryo:<\/strong>&nbsp;Malatya&#8217;da (4. B\u00f6lge) yeni bir tekstil fabrikas\u0131 kurdunuz.\n<ul class=\"wp-block-list\">\n<li>Kendi bordronuzda&nbsp;<strong>100<\/strong>&nbsp;\u00fcretim i\u015f\u00e7isi var.<\/li>\n\n\n\n<li>Bir g\u00fcvenlik firmas\u0131yla anla\u015ft\u0131n\u0131z ve fabrikan\u0131zda&nbsp;<strong>10<\/strong>&nbsp;g\u00fcvenlik g\u00f6revlisi \u00e7al\u0131\u015f\u0131yor.<\/li>\n\n\n\n<li>Bir temizlik firmas\u0131yla anla\u015ft\u0131n\u0131z ve fabrikan\u0131zda&nbsp;<strong>5<\/strong>&nbsp;temizlik personeli \u00e7al\u0131\u015f\u0131yor.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Sonu\u00e7:<\/strong>&nbsp;SGK prim deste\u011fi i\u00e7in &#8220;ilave istihdam&#8221; say\u0131n\u0131z hesaplan\u0131rken, sadece kendi 100 i\u015f\u00e7iniz de\u011fil, ta\u015feron firmalara ba\u011fl\u0131 \u00e7al\u0131\u015fan 15 ki\u015fi de dahil edilir. Toplamda&nbsp;<strong>115 ki\u015filik istihdam<\/strong>&nbsp;\u00fczerinden destekten faydalan\u0131rs\u0131n\u0131z. (<strong>Elbette, alt i\u015fverenlerin de SGK y\u00fck\u00fcml\u00fcl\u00fcklerini d\u00fczg\u00fcn yerine getirmesi \u015fart\u0131yla!!!<\/strong>).<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-6cbb98bad3b74c42c8c1c4e3e351a949\"><strong>13. Ayn\u0131 \u0130\u015fyeri Sicil Numaras\u0131na Sahip Yat\u0131r\u0131mc\u0131ya Ait Yat\u0131r\u0131m Te\u015fvik Belgelerinin Durumu<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-e8b7b7f0144c1e207362fdccad52587a\"><strong>13.1. Madde 18\/(9) Metni<\/strong><\/p>\n\n\n\n<p>&#8220;(9) Ayn\u0131 i\u015fyeri sicil numaras\u0131na sahip yat\u0131r\u0131mc\u0131ya ait yat\u0131r\u0131m te\u015fvik belgeleri kapsam\u0131ndaki sigorta primi i\u015fveren hissesi deste\u011fi uygulamalar\u0131 belge baz\u0131nda ayr\u0131 ayr\u0131 uygulan\u0131r, birle\u015ftirme yap\u0131lmaz.&#8221;<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-494aa9df94ee611f6141aeb143a719de\"><strong>13.2. Madde Ne Demek \u0130stiyor?<\/strong><\/p>\n\n\n\n<p>Bu madde, idari bir kural koyar ve der ki:<\/p>\n\n\n\n<p>E\u011fer&nbsp;<strong>ayn\u0131 fabrikada<\/strong>&nbsp;(<strong>AYNI SGK \u0130\u015eYER\u0130 S\u0130C\u0130L NUMARASI ALTINDA<\/strong>) birden fazla yat\u0131r\u0131m te\u015fvik belgeniz varsa (\u00f6rne\u011fin biri tevsi, di\u011feri \u00fcr\u00fcn \u00e7e\u015fitlendirme i\u00e7in), her bir belgenin SGK deste\u011fi&nbsp;<strong>ayr\u0131 ayr\u0131 hesaplan\u0131r ve uygulan\u0131r. Bunlar\u0131 birle\u015ftirip tek bir destek gibi kullanamazs\u0131n\u0131z. \u0130lgin\u00e7 bir \u015fekilde bu h\u00fck\u00fcm sadece&nbsp;<\/strong>sigorta primi i\u015fveren hissesi deste\u011fi i\u00e7in \u00f6n g\u00f6r\u00fclm\u00fc\u015f, Sigorta primi deste\u011fi i\u00e7in ise b\u00f6yle bir s\u0131n\u0131rlama \u015fimdilik bulunmamaktad\u0131r. Uygulamaya y\u00f6nelik tebli\u011f d\u00fczenlemeleriyle bu hususlar\u0131n netle\u015fece\u011fi de\u011ferlendirilmektedir.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-45744fa4b34b7e38c29c7765a2674a9d\"><strong>13.4. Neden B\u00f6yle Bir Kural Var?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Denetim ve Takip Kolayl\u0131\u011f\u0131:<\/strong>&nbsp;Her te\u015fvik belgesinin kendi \u015fartlar\u0131, s\u00fcresi ve taahh\u00fctleri vard\u0131r. Bunlar\u0131 birle\u015ftirmek, Bakanl\u0131k ve SGK i\u00e7in hangi istihdam\u0131n hangi belgeye ait oldu\u011funu takip etmeyi imk\u00e2ns\u0131z hale getirirdi. Ayr\u0131 ayr\u0131 uygulama, her belgenin kendi ko\u015fullar\u0131nda denetlenmesini sa\u011flar.<\/li>\n\n\n\n<li><strong>Hak Kayb\u0131n\u0131 \u00d6nlemek:<\/strong>&nbsp;Bir belgedeki \u015fartlar\u0131 yerine getiremedi\u011finiz i\u00e7in o belge iptal edilirse, di\u011fer belgenizin deste\u011fi bundan etkilenmez. E\u011fer destekler birle\u015ftirilmi\u015f olsayd\u0131, birinin hatas\u0131 di\u011ferinin de yanmas\u0131na sebep olabilirdi. Bu madde, bu durumu \u00f6nler.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-3dc5f5d1617a2e6da978c9b4221d7451\"><strong>13.5. Uygulama \u00d6rnekleri<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Senaryo:<\/strong>&nbsp;Konya&#8217;da (2. B\u00f6lge) mevcut bir fabrikan\u0131z var.\n<ul class=\"wp-block-list\">\n<li><strong>Belge A (Tevsi Yat\u0131r\u0131m\u0131):<\/strong>&nbsp;2025 y\u0131l\u0131nda d\u00fczenlenmi\u015f. Bu belge kapsam\u0131nda&nbsp;<strong>50 ilave istihdam<\/strong>&nbsp;yaratt\u0131n\u0131z. 2. B\u00f6lge deste\u011fi olan&nbsp;<strong>1 y\u0131l<\/strong>&nbsp;boyunca bu 50 ki\u015fi i\u00e7in SGK deste\u011fi alacaks\u0131n\u0131z. Bu destek&nbsp;<strong>2027 y\u0131l\u0131nda bitecek.<\/strong><\/li>\n\n\n\n<li><strong>Belge B (\u00dcr\u00fcn \u00c7e\u015fitlendirme):<\/strong>&nbsp;2026 y\u0131l\u0131nda, ayn\u0131 fabrika i\u00e7in yeni bir belge daha ald\u0131n\u0131z. Bu belge kapsam\u0131nda da&nbsp;<strong>30 yeni ilave istihdam<\/strong>&nbsp;yaratt\u0131n\u0131z. 2. B\u00f6lge deste\u011fi olan&nbsp;<strong>1 y\u0131l<\/strong>&nbsp;boyunca bu 30 ki\u015fi i\u00e7in SGK deste\u011fi alacaks\u0131n\u0131z. Bu destek ise&nbsp;<strong>2028 y\u0131l\u0131nda bitecek.<\/strong><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Uygulama:<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>YANLI\u015e YORUM:<\/strong>&nbsp;&#8220;Toplam 80 ki\u015filik deste\u011fim var ve hepsi 2028&#8217;de biter.&#8221;<\/li>\n\n\n\n<li><strong>DO\u011eRU UYGULAMA:<\/strong>&nbsp;2027 y\u0131l\u0131na kadar toplam 80 ki\u015fi i\u00e7in destek al\u0131rs\u0131n\u0131z. 2027&#8217;de, Belge A&#8217;n\u0131n s\u00fcresi bitti\u011fi i\u00e7in desteklenen personel say\u0131n\u0131z 30&#8217;a d\u00fc\u015fer. 2028&#8217;de ise Belge B&#8217;nin de s\u00fcresi bitti\u011fi i\u00e7in t\u00fcm destekler sona erer. Her belgenin \u00f6mr\u00fc ve kapsam\u0131&nbsp;<strong>kendine \u00f6zg\u00fcd\u00fcr.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong>Sonu\u00e7:<\/strong>&nbsp;Madde 18\/9, her yat\u0131r\u0131m\u0131n kendi ya\u015fam d\u00f6ng\u00fcs\u00fc i\u00e7inde, d\u00fczenli ve denetlenebilir bir \u015fekilde desteklenmesini temin eder.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-b88ca5a014639477807062203c65bd97\"><strong>14. Sigorta Primi \u0130\u015fveren Hissesi Deste\u011fi ve Sigorta Primi \u0130\u015f\u00e7i Hissesi Deste\u011fi Y\u00f6n\u00fcnden \u00d6deme \u015eartlar\u0131<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-e0da1bff4f0824e16c1188692b233e9e\"><strong>14.1. \u0130lgili Madde Metinleri<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-88573d55cfef80c9ee07d8ad04654490\"><strong>Madde 18\/(6) (\u0130\u015fveren Hissesi Deste\u011fi):<\/strong><\/p>\n\n\n\n<p>&#8220;\u0130\u015fveren hissesine ait primlerin kar\u015f\u0131lanabilmesi i\u00e7in, i\u015fverenlerin \u00e7al\u0131\u015ft\u0131rd\u0131klar\u0131 sigortal\u0131larla ilgili olarak (&#8230;) ayl\u0131k prim ve hizmet belgelerini yasal s\u00fcresi i\u00e7erisinde Sosyal G\u00fcvenlik Kurumuna vermesi ve sigortal\u0131lar\u0131n tamam\u0131na ait sigorta primlerinin&nbsp;<strong>sigortal\u0131 hissesine isabet eden tutar ile Bakanl\u0131k\u00e7a kar\u015f\u0131lanmayan i\u015fveren hissesine ait tutar\u0131n<\/strong>&nbsp;yasal s\u00fcresi i\u00e7erisinde \u00f6denmi\u015f olmas\u0131 \u015fartt\u0131r. \u0130\u015fveren taraf\u0131ndan \u00f6denmesi gereken primlerin ge\u00e7 \u00f6denmesi halinde, Bakanl\u0131ktan Sosyal G\u00fcvenlik Kurumuna yap\u0131lacak \u00f6demenin gecikmesinden kaynaklanan gecikme zamm\u0131 i\u015fverenden tahsil edilir.&#8221;<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-3df8af3d6a9d59ac4232a0ec42095d45\"><strong>Madde 19\/(2) (\u0130\u015f\u00e7i Hissesi Deste\u011fi):<\/strong><\/p>\n\n\n\n<p>&#8220;Bu destekten yararlan\u0131labilmesi i\u00e7in, ayl\u0131k prim ve hizmet belgelerinin yasal s\u00fcresi i\u00e7erisinde Sosyal G\u00fcvenlik Kurumuna verilmesi ve&nbsp;<strong>Bakanl\u0131k\u00e7a kar\u015f\u0131lanmayan i\u015f\u00e7i hissesine ait tutar\u0131n<\/strong>&nbsp;yasal s\u00fcresi i\u00e7erisinde \u00f6denmi\u015f olmas\u0131 \u015fartt\u0131r. Bu destekten yararlanan yat\u0131r\u0131mc\u0131 taraf\u0131ndan \u00f6denmesi gereken primlerin ge\u00e7 \u00f6denmesi halinde, Bakanl\u0131ktan Sosyal G\u00fcvenlik Kurumuna yap\u0131lacak \u00f6demenin gecikmesinden kaynaklanan gecikme zamm\u0131 i\u015fverenden tahsil edilir.&#8221;<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-3e2bf426ef08cab57a59832fbb657e0f\"><strong>14.2. Bu Maddeler Neden Farkl\u0131 Yaz\u0131lm\u0131\u015f?<\/strong><\/p>\n\n\n\n<p>\u0130lk bak\u0131\u015fta her iki madde de &#8220;devletin kar\u015f\u0131lamad\u0131\u011f\u0131 k\u0131sm\u0131 zaman\u0131nda \u00f6de&#8221; diyor gibi g\u00f6r\u00fcn\u00fcyor. Ancak fark, &#8220;devletin kar\u015f\u0131lamad\u0131\u011f\u0131 k\u0131sm\u0131n&#8221; ne oldu\u011funda yat\u0131yor.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Madde 18 (\u0130\u015fveren Hissesi)<\/strong>\n<ul class=\"wp-block-list\">\n<li>Bu madde, T\u00fcrkiye&#8217;nin&nbsp;<strong>t\u00fcm b\u00f6lgelerinde (1. b\u00f6lge hari\u00e7)<\/strong>&nbsp;uygulan\u0131r.<\/li>\n\n\n\n<li><strong>2-5. B\u00f6lgelerde<\/strong>, devlet i\u015fveren hissesinin sadece&nbsp;<strong>%50&#8217;sini<\/strong>&nbsp;kar\u015f\u0131lar. Geriye kalan&nbsp;<strong>%50&#8217;lik i\u015fveren hissesi&nbsp;<\/strong>ve&nbsp;<strong>i\u015f\u00e7i hissesinin tamam\u0131<\/strong>&nbsp;yat\u0131r\u0131mc\u0131n\u0131n sorumlulu\u011fundad\u0131r.<\/li>\n\n\n\n<li>Bu y\u00fczden &#8220;&#8230;sigortal\u0131 hissesine isabet eden tutar&nbsp;<strong>\u0130LE<\/strong>&nbsp;Bakanl\u0131k\u00e7a kar\u015f\u0131lanmayan i\u015fveren hissesine ait tutar\u0131n&#8230;&#8221; gibi daha uzun ve detayl\u0131 bir ifade kullan\u0131r. Yani, &#8220;sorumlulu\u011fundaki iki par\u00e7ay\u0131 da \u00f6de&#8221; demektedir.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Madde 19 (\u0130\u015f\u00e7i Hissesi)<\/strong>\n<ul class=\"wp-block-list\">\n<li>Bu madde, sadece ve sadece&nbsp;<strong>6. B\u00f6lge&#8217;de<\/strong>&nbsp;uygulan\u0131r.<\/li>\n\n\n\n<li>B\u00f6lge&#8217;de, Madde 18 gere\u011fi devlet zaten i\u015fveren hissesinin&nbsp;<strong>%100&#8217;\u00fcn\u00fc<\/strong>&nbsp;kar\u015f\u0131lamaktad\u0131r. Dolay\u0131s\u0131yla, yat\u0131r\u0131mc\u0131n\u0131n \u00f6demesi gereken bir &#8220;i\u015fveren hissesi&#8221; kalmaz.<\/li>\n\n\n\n<li>Madde 19, i\u015f\u00e7i hissesini de devletin kar\u015f\u0131layaca\u011f\u0131n\u0131 s\u00f6yler.<\/li>\n\n\n\n<li>Peki, bu durumda &#8220;Bakanl\u0131k\u00e7a kar\u015f\u0131lanmayan i\u015f\u00e7i hissesine ait tutar&#8221; ne anlama geliyor?&nbsp;<strong>Bu ifade, asgari \u00fccretin \u00fczerindeki maa\u015flar i\u00e7in bir ayr\u0131nt\u0131d\u0131r.<\/strong>&nbsp;Destek, sadece&nbsp;<strong>asgari \u00fccrete tekab\u00fcl eden<\/strong>&nbsp;i\u015f\u00e7i hissesini kapsar. E\u011fer bir \u00e7al\u0131\u015fan asgari \u00fccretin \u00fczerinde maa\u015f al\u0131yorsa,&nbsp;<strong>asgari \u00fccreti a\u015fan k\u0131sm\u0131n primini<\/strong>&nbsp;yine yat\u0131r\u0131mc\u0131n\u0131n \u00f6demesi gerekir. Madde, i\u015fte bu k\u00fc\u00e7\u00fck ama \u00f6nemli bakiyeyi i\u015faret eder.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-633fae7cc89b4c0ef7b7177902648f53\"><strong>14.3. Kar\u015f\u0131la\u015ft\u0131rmal\u0131 Tablo- Sorumluluklar\u0131n Net Ayr\u0131m\u0131<\/strong><strong><\/strong><\/p>\n\n\n\n<p>Bu tablo, farkl\u0131 b\u00f6lgelerdeki bir yat\u0131r\u0131mc\u0131n\u0131n, bu iki maddeye g\u00f6re SGK&#8217;ya zaman\u0131nda \u00f6demesi gereken &#8220;kendi pay\u0131n\u0131n&#8221; ne oldu\u011funu net bir \u015fekilde g\u00f6stermektedir.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Senaryo \/ B\u00f6lge<\/strong><\/td><td><strong>Madde 18 Gere\u011fi&nbsp;<\/strong><strong>Yat\u0131r\u0131mc\u0131n\u0131n \u00d6demesi Gerekenler<\/strong><strong><\/strong><\/td><td><strong>Madde 19 Gere\u011fi<\/strong><strong>Yat\u0131r\u0131mc\u0131n\u0131n \u00d6demesi Gerekenler<\/strong><strong><\/strong><\/td><td><strong>Maddelerdeki Fark\u0131n Pratik Anlam\u0131<\/strong><\/td><\/tr><tr><td><strong>4. B\u00f6lge&#8217;deki Yat\u0131r\u0131m<\/strong><\/td><td>1.&nbsp;<strong>\u0130\u015f\u00e7i Hissesinin Tamam\u0131<\/strong>2.&nbsp;<strong>\u0130\u015fveren Hissesinin %50&#8217;si<\/strong>(Devletin kar\u015f\u0131lamad\u0131\u011f\u0131 k\u0131s\u0131m)<\/td><td><strong>UYGULANMAZ<\/strong>(\u00c7\u00fcnk\u00fc 6. B\u00f6lge de\u011fil)<\/td><td>Madde 18, yat\u0131r\u0131mc\u0131n\u0131n sorumlu oldu\u011fu bu iki b\u00fcy\u00fck kalemin zaman\u0131nda \u00f6denmesini \u015fart ko\u015far.<\/td><\/tr><tr><td><strong>6. B\u00f6lge&#8217;deki Yat\u0131r\u0131m&nbsp;<\/strong>(\u00c7al\u0131\u015fanlar Asgari \u00dccretli)<\/td><td><strong>H\u0130\u00c7B\u0130R \u015eEY<\/strong>(\u00c7\u00fcnk\u00fc devlet i\u015fveren hissesinin %100&#8217;\u00fcn\u00fc kar\u015f\u0131lar)<\/td><td><strong>H\u0130\u00c7B\u0130R \u015eEY<\/strong>(\u00c7\u00fcnk\u00fc devlet i\u015f\u00e7i hissesinin de %100&#8217;\u00fcn\u00fc kar\u015f\u0131lar)<\/td><td>Bu durumda maddelerdeki \u015fartlar teknik olarak bo\u015fa \u00e7\u0131kar, \u00e7\u00fcnk\u00fc yat\u0131r\u0131mc\u0131n\u0131n zaman\u0131nda \u00f6demesi gereken bir prim borcu kalmaz (<strong>i\u015fsizlik pay\u0131 hari\u00e7<\/strong>).<\/td><\/tr><tr><td><strong>6. B\u00f6lge&#8217;deki Yat\u0131r\u0131m&nbsp;<\/strong>(\u00c7al\u0131\u015fanlar Y\u00fcksek Maa\u015fl\u0131)<\/td><td><strong>Asgari \u00fccreti A\u015eAN maa\u015f k\u0131sm\u0131na isabet eden i\u015f\u00e7i hissesi primi.<\/strong><\/td><td><strong>Asgari \u00fccreti A\u015eAN maa\u015f k\u0131sm\u0131na isabet eden i\u015f\u00e7i hissesi primi.<\/strong><\/td><td>Madde 18 ve 19, yat\u0131r\u0131mc\u0131n\u0131n sorumlu oldu\u011fu bu&nbsp;&#8220;a\u015fan k\u0131s\u0131mlara&#8221;&nbsp;ait prim bakiyelerinin zaman\u0131nda \u00f6denmesini \u015fart ko\u015far.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-35db022847c2f73cf26d921c082b8968\"><strong>14.4. Devletin Mesaj\u0131<\/strong><\/p>\n\n\n\n<p>Devlet, bu maddelerle \u015fu mesaj\u0131 vermektedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>&#8220;Ben sana bir destek veriyorum ama sen de kendi \u00fczerine d\u00fc\u015fen en k\u00fc\u00e7\u00fck sorumlulu\u011fu bile zaman\u0131nda yerine getirmelisin.&#8221;<\/strong><\/li>\n\n\n\n<li><strong>&#8220;E\u011fer kendi pay\u0131n\u0131 (ne kadar k\u00fc\u00e7\u00fck olursa olsun) zaman\u0131nda \u00f6demezsen, benim sana verece\u011fim b\u00fcy\u00fck destekten o ay i\u00e7in mahrum kal\u0131rs\u0131n.&nbsp;Hatta bu gecikme nedeniyle benim SGK&#8217;ya yapaca\u011f\u0131m \u00f6deme gecikirse, bunun zamm\u0131n\u0131 da senden al\u0131r\u0131m.&#8221;<\/strong><\/li>\n<\/ul>\n\n\n\n<p>.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-802dc90bd5d419c7c584ade01532ffd0\"><strong>15. Genel De\u011ferlendirme ve Nihai Sonu\u00e7<\/strong><\/p>\n\n\n\n<p>9903 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile yeniden \u015fekillendirilen istihdam te\u015fvikleri, yat\u0131r\u0131mc\u0131lar i\u00e7in bir maliyet kalemini stratejik bir avantaja d\u00f6n\u00fc\u015ft\u00fcrme potansiyeli ta\u015f\u0131maktad\u0131r. Madde 18 ve Madde 19&#8217;un detayl\u0131 incelenmesi, birka\u00e7 temel stratejik sonucu ortaya koymaktad\u0131r:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>B\u00f6lgesel Geli\u015fmi\u015flik Politikas\u0131 Halen Merkezde:<\/strong>&nbsp;Yeni karar, desteklerin 2. B\u00f6lge&#8217;den ba\u015flay\u0131p 6. B\u00f6lge&#8217;ye do\u011fru kademeli ve ciddi bir \u015fekilde artmas\u0131yla, yat\u0131r\u0131m\u0131n Anadolu&#8217;ya ve daha az geli\u015fmi\u015f b\u00f6lgelere y\u00f6nlendirilmesi politikas\u0131n\u0131 g\u00fc\u00e7l\u00fc bir \u015fekilde s\u00fcrd\u00fcrmektedir. \u00d6zellikle 4. ve 5. B\u00f6lgeler i\u00e7in art\u0131r\u0131lan destek s\u00fcreleri, bu b\u00f6lgeleri imalat sanayii i\u00e7in daha cazip hale getirmektedir.<\/li>\n\n\n\n<li><strong>Stratejik Yat\u0131r\u0131mlara \u00d6zel Koridor:<\/strong>&nbsp;<strong>&#8220;T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi&#8221; kapsam\u0131ndaki yat\u0131r\u0131mlara, 1. B\u00f6lge gibi normalde destek almayan yerlerde dahi 8 y\u0131l gibi uzun bir destek s\u00fcresi tan\u0131nmas\u0131<\/strong>, devletin y\u00fcksek teknoloji, AR-GE ve stratejik \u00fcretimi co\u011frafyadan ba\u011f\u0131ms\u0131z olarak destekleme iradesini g\u00f6stermektedir. Bu, teknoloji odakl\u0131 firmalar\u0131n nitelikli i\u015f g\u00fcc\u00fcne eri\u015febilecekleri b\u00fcy\u00fck \u015fehirlerde de yat\u0131r\u0131m yapabilmelerinin \u00f6n\u00fcn\u00fc a\u00e7maktad\u0131r.<\/li>\n\n\n\n<li><strong>Fiziksel Konumun Artan \u00d6nemi: &#8220;Nereye?&#8221; Sorusu:<\/strong>&nbsp;Alt b\u00f6lge deste\u011finin (Madde 22) art\u0131k yat\u0131r\u0131m\u0131n t\u00fcr\u00fcnden ziyade,&nbsp;<strong>fiziki olarak nerede yap\u0131ld\u0131\u011f\u0131na<\/strong>&nbsp;(OSB veya EK-5&#8217;teki il\u00e7eler) ba\u011flanmas\u0131, parsel baz\u0131nda dahi fizibilite yapman\u0131n \u00f6nemini art\u0131rm\u0131\u015ft\u0131r. Ayn\u0131 ilin merkezinde 8 y\u0131l destek alacak bir yat\u0131r\u0131m, ilin OSB&#8217;sine ta\u015f\u0131nd\u0131\u011f\u0131nda 12 y\u0131l destek alabilmektedir. Bu durum, arsa ve yer se\u00e7imini te\u015fvik maksimizasyonu i\u00e7in kritik bir de\u011fi\u015fkene d\u00f6n\u00fc\u015ft\u00fcrm\u00fc\u015ft\u00fcr.<\/li>\n\n\n\n<li><strong>6. B\u00f6lge&#8217;nin Rakipsizli\u011fi:<\/strong>&nbsp;Emek-yo\u011fun sekt\u00f6rler i\u00e7in 6. B\u00f6lge, Madde 18 ve Madde 19&#8217;un birle\u015fik etkisiyle rakipsiz bir konumdad\u0131r. \u0130lk 10 y\u0131l boyunca asgari \u00fccret \u00fczerinden neredeyse s\u0131f\u0131r SGK prim maliyetiyle personel istihdam etme imk\u00e2n\u0131, ba\u015fka hi\u00e7bir b\u00f6lgenin sunamad\u0131\u011f\u0131, oyunun kurallar\u0131n\u0131 de\u011fi\u015ftiren bir avantajd\u0131r.<\/li>\n<\/ol>\n\n\n\n<p><strong>Nihai Sonu\u00e7 olarak;<\/strong>&nbsp;yeni te\u015fvik sistemi, yat\u0131r\u0131mc\u0131lara &#8220;ne yapacaklar\u0131ndan&#8221; \u00e7ok &#8220;nereye ve nas\u0131l yapacaklar\u0131n\u0131&#8221; daha dikkatli planlamalar\u0131 gerekti\u011fini g\u00f6stermektedir. Yat\u0131r\u0131mc\u0131lar\u0131n fizibilite \u00e7al\u0131\u015fmalar\u0131nda sadece yat\u0131r\u0131m\u0131n t\u00fcr\u00fcn\u00fc de\u011fil, ayn\u0131 zamanda yap\u0131laca\u011f\u0131 il, il\u00e7e ve parseli (OSB i\u00e7i\/d\u0131\u015f\u0131) dahi bu yeni te\u015fvik matriksi \u00fczerinden de\u011ferlendirmesi, maksimum kamu deste\u011finden faydalanabilmeleri i\u00e7in hayati \u00f6nem arz etmektedir.<\/p>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00fcm Y\u00f6nleriyle Sigorta Primi \u0130\u015fveren Hissesi Deste\u011fi ve Sigorta Primi Deste\u011fi Analizi Giri\u015f: \u0130stihdam Maliyetlerine Do\u011frudan M\u00fcdahale 9903 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131, yat\u0131r\u0131mc\u0131n\u0131n en \u00f6nemli operasyonel maliyetlerinden biri olan istihdam giderlerini azaltmak i\u00e7in iki g\u00fc\u00e7l\u00fc mekanizma sunar:&nbsp;Madde 18 (Sigorta Primi \u0130\u015fveren Hissesi Deste\u011fi)&nbsp;ve&nbsp;Madde 19 (Sigorta Primi Deste\u011fi). Bu iki madde, farkl\u0131 co\u011frafi b\u00f6lgelerde ve farkl\u0131 kapsamlarda [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[79,35,47,73,45,46,77,48,80,78,50,49,42,39,74,51,81,52,25,83,76,84,82],"class_list":["post-1267","post","type-post","status-publish","format-standard","hentry","category-mevzuat","tag-buyuk-olcekli-isletme","tag-ekosistem-gelistirme-plani-yukumlulugu","tag-faiz-veya-kar-payi-destegi","tag-giris","tag-gumruk-vergisi-muafiyeti","tag-kdv-istisnasi","tag-kobi","tag-makine-destegi","tag-sabit-yatirim-tutari","tag-sanayi-ve-teknoloji-bakanligi","tag-sigorta-primi-destegi","tag-sigorta-primi-isveren-hissesi-destegi","tag-stratejik-hamle-programi","tag-teknoloji-hamlesi-programi","tag-turkiye-yuzyili-kalkinma-hamlesi","tag-vergi-indirimi","tag-yatirim-ilerleme-raporu","tag-yatirim-yeri-tahsisi","tag-yatirimlarda-devlet-yardimlari-hakkinda-karar","tag-yeminli-mali-musavir","tag-yerel-kalkinma-hamlesi-programi","tag-yesil-donusum","tag-ymm"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1267","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/comments?post=1267"}],"version-history":[{"count":4,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1267\/revisions"}],"predecessor-version":[{"id":1282,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1267\/revisions\/1282"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1267"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}