<\/span><\/h2>\n\n\n\n2026 y\u0131l\u0131 i\u00e7in asgari \u00fccretin i\u015fverene maliyeti herhangi bir te\u015fvik uygulanmad\u0131\u011f\u0131nda) \u20ba40.874,63<\/strong>‘t\u00fcr. Bu tutar br\u00fct asgari \u00fccret \u00fczerinden hesaplan\u0131r. Ayr\u0131ca i\u015fverenin Sosyal G\u00fcvenlik Kurumuna \u00f6dedi\u011fi prim oranlar\u0131 da hesaplamaya d\u00e2hil edilir. Mal\u00fcll\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortalar\u0131 i\u00e7in i\u015fveren %12 oran\u0131nda prim \u00f6der. Bu oran sigortal\u0131n\u0131n prime esas kazan\u00e7 tutar\u0131 \u00fczerinden hesaplan\u0131r. Sigortal\u0131 asgari \u00fccret al\u0131yorsa i\u015fveren onun ad\u0131na \u20ba3.963,60 mal\u00fcll\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortas\u0131 primi \u00f6der. Genel sa\u011fl\u0131k sigortas\u0131 i\u015fveren prim oran\u0131 ise %7,5’tir. K\u0131sa vadeli sigorta kollar\u0131 i\u00e7in i\u015fveren taraf\u0131ndan %2,25 oran\u0131nda prim \u00f6demesi yap\u0131l\u0131r. \u0130\u015fsizlik sigortas\u0131n\u0131n i\u015fveren prim oran\u0131 da %2’dir.<\/p>\n\n\n\nBaz\u0131 i\u015flerde fiili hizmet s\u00fcresi zamm\u0131 uygulamas\u0131 vard\u0131r. Buna g\u00f6re i\u015fin tehlike s\u0131n\u0131f\u0131na g\u00f6re 60, 90 ya da 180 g\u00fcn fiili hizmet s\u00fcresi zamm\u0131 eklenir. Bu durumda i\u015fverenin sigorta maliyeti artar. \u00d6rne\u011fin 60 g\u00fcn fiili hizmet zamm\u0131 uygulanan i\u015flerde malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortalar\u0131nda prim oran\u0131 %12’den %13’ye \u00e7\u0131kar. 180 g\u00fcn eklenecek i\u015flerde bu oran %15’e ula\u015f\u0131r.<\/p>\n\n\n\n
<\/span>Bir \u00c7al\u0131\u015fan\u0131n \u0130\u015fverene Ayl\u0131k Maliyetini Hesaplama \u00d6rne\u011fi<\/span><\/h2>\n\n\n\nBir \u00e7al\u0131\u015fan\u0131n i\u015fverene maliyetinin minimum tutar\u0131n\u0131 hesaplamak i\u00e7in asgari \u00fccretli bir \u00e7al\u0131\u015fan\u0131 ele almak gerekir:<\/p>\n\n\n\n
\n- Br\u00fct Asgari \u00dccret:<\/strong> 2026 y\u0131l\u0131 i\u00e7in br\u00fct asgari \u00fccret tutar\u0131 \u20ba33.030,00<\/strong>‘d\u0131r. Bu tutar SGK matrah\u0131 olarak hesaplamaya d\u00e2hil edilir.<\/li>\n\n\n\n
- SGK \u0130\u015fveren Pay\u0131 Hesab\u0131:<\/strong> Br\u00fct tutar, 2026 y\u0131l\u0131 g\u00fcncel i\u015fveren prim oran\u0131yla (%12 MY\u00d6 + %7,5 GSS + %2,25 K\u0131sa Vadeli Sigorta = %21,75) \u00e7arp\u0131l\u0131r: \u20ba33.030,00 x %21,75 = \u20ba7.184,03<\/strong><\/li>\n\n\n\n
- \u0130\u015fsizlik Sigortas\u0131 \u0130\u015fveren Pay\u0131 Hesab\u0131:<\/strong> Ard\u0131ndan br\u00fct asgari \u00fccretle i\u015fsizlik sigortas\u0131 i\u015fveren pay\u0131 \u00e7arp\u0131l\u0131r: \u20ba33.030,00 x %2 = \u20ba660,60<\/strong><\/li>\n\n\n\n
- Ham Toplam Maliyet:<\/strong> Bu \u00fc\u00e7 tutar toplanarak asgari \u00fccretin i\u015fverene ham maliyeti bulunur: \u20ba33.030,00 + \u20ba7.184,03 + \u20ba660,60 = \u20ba40.874,63<\/li>\n\n\n\n
- Te\u015fvik Uygulamas\u0131:<\/strong> E\u011fer i\u015fverenin 5 puanl\u0131k indirim te\u015fvik hakk\u0131 s\u00f6z konusuysa, br\u00fct asgari \u00fccretle te\u015fvik oran\u0131 \u00e7arp\u0131l\u0131r: \u20ba33.030,00 x %5 = \u20ba1.651,50<\/li>\n\n\n\n
- Net Toplam Maliyet:<\/strong> Te\u015fvik tutar\u0131 toplam maliyetten d\u00fc\u015f\u00fcl\u00fcr: \u20ba40.874,63 – \u20ba1.651,50 – \u20ba1.270 = \u20ba 37.953,13<\/li>\n<\/ul>\n\n\n\n
<\/span>2026 Y\u0131l\u0131nda Asgari \u00dccretin \u0130\u015fverene Maliyeti Nas\u0131l D\u00fc\u015f\u00fcr\u00fcl\u00fcr?<\/span><\/h2>\n\n\n\n2026 y\u0131l\u0131 i\u00e7in asgari \u00fccretin i\u015fverene maliyeti hesaplan\u0131rken br\u00fct asgari \u00fccret tutar\u0131 \u00fczerinden hesaplama yap\u0131l\u0131r. Br\u00fct asgari \u00fccret tutar\u0131 \u20ba33.030<\/strong>‘d\u0131r. \u0130\u015fveren bu tutar\u0131n %21,75<\/strong>‘i oran\u0131nda SGK primi \u00f6der. Ayr\u0131ca %2<\/strong> oran\u0131nda i\u015fsizlik sigortas\u0131 priminden de i\u015fveren sorumludur. \u0130\u015fverenler belli ko\u015fullarda SGK prim te\u015fviklerinden yararlanarak asgari \u00fccretin maliyetini azaltabilir.<\/p>\n\n\n\n<\/span>SGK Prim Te\u015fviklerinden Yararlanman\u0131n Ko\u015fullar\u0131<\/span><\/h2>\n\n\n\n\u0130\u015fverenler a\u015fa\u011f\u0131daki ko\u015fullar\u0131 yerine getirerek 5 puanl\u0131k prim te\u015fvikinden yararlanabilir. Bu ko\u015fullar\u0131 sa\u011flayan i\u015fverenlerin \u00f6demesi gereken toplam prim tutar\u0131n\u0131n 5 puanl\u0131k k\u0131sm\u0131n\u0131 Hazine ve Maliye Bakanl\u0131\u011f\u0131 \u00fcstlenir:<\/p>\n\n\n\n
\n- Prim ve hizmet belgelerini kanuni s\u00fcre i\u00e7erisinde verenler,<\/li>\n\n\n\n
- Muhtasar ve prim hizmet beyannamelerini zaman\u0131nda verenler,<\/li>\n\n\n\n
- Sosyal G\u00fcvenlik Kurumuna \u00f6denmemi\u015f borcu bulunmayanlar (Tecil edilen, yap\u0131land\u0131r\u0131lan bor\u00e7lar \u00f6denmemi\u015f say\u0131lmaz),<\/li>\n\n\n\n
- \u0130\u015f yerinde kay\u0131t d\u0131\u015f\u0131 i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rmayanlar.<\/li>\n<\/ul>\n\n\n\n
<\/span>SGK Prim Te\u015fvikleri Nelerdir?<\/span><\/h2>\n\n\n\nSGK prim te\u015fviklerinden yararlanmak i\u00e7in yukar\u0131daki ko\u015fullar\u0131 yerine getirmek gerekir. Bu ko\u015fullar\u0131 sa\u011flayanlar i\u00e7in uygulanan te\u015fvikler \u015f\u00f6yledir:<\/p>\n\n\n\n
\n- Malull\u00fck, Ya\u015fl\u0131l\u0131k ve \u00d6l\u00fcm Sigortalar\u0131 Prim Te\u015fviki:<\/strong> Mal\u00fcll\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortalar\u0131 kapsam\u0131nda 5 puan indirim hakk\u0131 sunulur. Sigortal\u0131lar ad\u0131na \u00f6denmesi gereken prim miktar\u0131n\u0131n 5 puanl\u0131k b\u00f6l\u00fcm\u00fc Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan \u00f6denir.<\/li>\n\n\n\n
- Yurt D\u0131\u015f\u0131na G\u00f6nderilen Sigortal\u0131lar \u0130\u00e7in Prim Te\u015fviki:<\/strong> Baz\u0131 firmalar\u0131n yurt d\u0131\u015f\u0131nda da i\u015f yerleri olabilir. B\u00f6yle bir durumda i\u015fverenler T\u00fcrkiye’deki \u00e7al\u0131\u015fanlar\u0131n\u0131 yurt d\u0131\u015f\u0131na g\u00f6t\u00fcrmek ve orada ge\u00e7ici ya da kal\u0131c\u0131 olarak \u00e7al\u0131\u015ft\u0131rmak isteyebilir. Ge\u00e7ici ya da uzun s\u00fcreli yurt d\u0131\u015f\u0131na g\u00f6t\u00fcr\u00fclen i\u015f\u00e7ilerin genel sa\u011fl\u0131k sigortas\u0131 primlerinin 5 puanl\u0131k b\u00f6l\u00fcm\u00fc Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan \u00f6denir.<\/li>\n\n\n\n
- Gen\u00e7 Giri\u015fimci Te\u015fviki:<\/strong> E\u011fer i\u015f yeri sahibi 18-29 ya\u015f aras\u0131ndaysa ve ilk defa i\u015f yeri a\u00e7\u0131yorsa gen\u00e7 giri\u015fimci te\u015fvikinden yararlanabilir. Gen\u00e7 giri\u015fimci te\u015fviki kapsam\u0131nda asgari \u00fccret alt s\u0131n\u0131r\u0131ndan hesaplanan sigorta primleri Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan kar\u015f\u0131lan\u0131r.<\/li>\n\n\n\n
- 4\/B 5 Puan Prim \u0130ndirimi:<\/strong> 4\/B kapsam\u0131ndaki sigortal\u0131lar\u0131n malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortas\u0131 primlerinin 5 puanl\u0131k k\u0131sm\u0131 Hazine ve Maliye Bakanl\u0131\u011f\u0131nca \u00f6denir.<\/li>\n\n\n\n
- B\u00f6lgesel Yat\u0131r\u0131m ve \u0130stihdama Ba\u011fl\u0131 Sigorta Primi Te\u015fviki:<\/strong> Te\u015fvik belgeleri kapsam\u0131ndaki yat\u0131r\u0131mlar\u0131 yapan ve s\u00f6z konusu yat\u0131r\u0131mlar kapsam\u0131nda sigortal\u0131lar\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenlere i\u015fveren hisselerinin tamam\u0131 i\u00e7in te\u015fvik verilir. Bunun i\u00e7in i\u015fverenin te\u015fvik belgesi olmas\u0131, vadesi ge\u00e7mi\u015f vergi borcunun olmamas\u0131 gibi \u015fartlar s\u00f6z konusudur.<\/li>\n\n\n\n
- \u0130\u015fsizlik \u00d6dene\u011fi Alanlar\u0131n \u0130stihdam\u0131 \u0130\u00e7in Prim Te\u015fviki:<\/strong> \u0130\u015fsizlik \u00f6dene\u011finden yararlanan sigortal\u0131y\u0131 i\u015fe alan i\u015fverenlere s\u00f6z konusu sigortal\u0131 i\u00e7in %1 oran\u0131nda k\u0131sa vadeli sigorta kollar\u0131 te\u015fvi\u011fi verilir. Ayr\u0131ca uzun vadeli sigorta kollar\u0131 ve genel sa\u011fl\u0131k sigortas\u0131 primlerinin tamam\u0131 da \u0130\u015fsizlik Sigortas\u0131 Fonu taraf\u0131ndan \u00f6denir.<\/li>\n\n\n\n
- \u00c7ok Tehlikeli S\u0131n\u0131fta Yer Alan \u0130\u015f Yerleri \u0130\u00e7in \u0130\u015fsizlik Sigortas\u0131 Primi Te\u015fviki:<\/strong> \u00c7ok tehlikeli s\u0131n\u0131fta yer alan i\u015flerde \u00e7al\u0131\u015fan sigortal\u0131lar i\u00e7in i\u015fverenler %2 yerine %1 oran\u0131nda i\u015fsizlik sigortas\u0131 primi \u00f6der.<\/li>\n<\/ul>\n\n\n\n
Yukar\u0131da s\u0131ralanan te\u015fviklerin yan\u0131 s\u0131ra gen\u00e7ler, kad\u0131nlar, engelliler ve mesleki belge sahibi olanlar i\u00e7in baz\u0131 te\u015fvikler uygulan\u0131r. Ara\u015ft\u0131rma, geli\u015ftirme ve tasar\u0131m faaliyetlerinde bulunanlar, k\u00fclt\u00fcr yat\u0131r\u0131mlar\u0131 ve giri\u015fimleri olanlar i\u00e7in de te\u015fvikler mevcuttur. Sosyal hizmetlerden ve yard\u0131mlardan yararlananlar\u0131 istihdam edenler de sigorta primi te\u015fviklerinden yararlan\u0131r.<\/p>\n\n\n\n