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İşsizlik sigorta sı, bir işyerinde çalışırken, çalışma istek, yetenek, sağlık ve yeterliliğinde olmasına rağmen, herhangi bir kasıt ve kusuru olmaksızın işini kaybeden sigortalılara işsiz kalmaları nedeniyle uğradıkları gelir kaybını belli süre ve ölçüde karşılayan, sigortacılık tekniği ile faaliyet gösteren zorunlu bir sigorta kolu.İşsizlik ödeneğinden yararlanabilmek için son 120 gün hizmet akdine tabi olmak ve son üç yıl içinde en az 600 gün süre ile işsizlik sigortası primi ödemiş olmak gerekiyor.
İşsiz kalan kişi işsizlik maaşı alabilmek için hizmet akdinin feshinden itibaren 30 gün içinde en yakın İŞKUR birimine şahsen ya da elektronik ortamda başvurmak zorunda. Günlük işsizlik ödeneği, sigortalının son dört aylık prime esas kazançları dikkate alınarak hesaplanan günlük ortalama brüt kazancının %40'ı olarak hesaplanıyor ve aylık asgari ücret in brüt tutarının %80'ini geçemiyor. 2020 yılında brüt asgari ücret 2.943,00 TL'dir. İşsizlik ödeneği damga vergisi hariç herhangi bir vergi ve kesintiye tabi tutulmuyor.
İşsizlik Sigorta sı (Fon) son yıllarda Kısa Çalışma Ödeneği ile de gündemde. İşçilerin ücretsiz izne ayrılmalarını ve işten çıkarılmalarını önlemek için getirilmiş geçici bir imkân olan kısa çalışma ödeneği, kriz veya zorlayıcı sebeplerle işyerindeki haftalık çalışma sürelerinin geçici olarak en az üçte bir oranında azaltılması veya faaliyetin tamamen veya kısmen en az dört hafta süreyle durdurulması hallerinde uygulanıyor. Normalde yararlanma şartları işsizlik ödeneği ile aynı iken, Covid-19 etkisiyle yapılan kısa çalışma başvurularında, son 60 gün hizmet akdine tabi olmak kaydıyla son 3 yıl içinde 450 gün prim ödemiş olması yeterli.
Nisan ayına ilişkin işsizlik ve kısa çalışma ödenekleri 5 Nisan'da ödendi. Şimdi sırada hayatımıza yeni giren bir destek var: "Nakdi Ücret Desteği " olarak adlandırılan ve Fondan karşılan bu destek, 17 Nisan 2020 tarihinden itibaren getirilen üç ay boyunca işçi çıkarmama yasağına karşılık işverenlere tanınan, işçinin rızasını aramadan tek taraflı olarak üç aya kadar ücretsiz izne ayırma hakkının karşılığı denebilir. Çünkü işverenin tek taraflı kararı ile üç ay ücretsiz izne ayrılan işçiye bu sürede işveren ücret ödemeyeceği için bir destek sağlama mecburiyeti doğdu.
KİMLER NAKDİ ÜCRET DESTEĞİNDEN YARARLANACAK? Nakdi ücret desteği nden yararlanabilmek için ilk şart sigorta lı olmak. Sigortalı olup, 17 Nisan 2020 tarihi itibarıyla iş sözleşmesinin bulunduğu işveren tarafından ücretsiz izne ayrılan ve kısa çalışma ödeneği nden yararlanamayan işçiler, 15 Mart 2020 tarihinden sonra işten çıkarılan ve işsizlik ödeneğinden yararlanamayan işçiler nakdi ücret desteğinden yararlanacaklar.
BAŞVURU ŞEKLİ İşvereni tarafından ücretsiz izne çıkarılan işçiler için başvuru işveren tarafından yapılacak. İşveren ücretsiz izne ayrılan işçilere ilişkin aylık bildirimleri "https://uyg.sgk .gov.tr/IsverenSistemi" internet adresinden ücretsiz iznin verildiği ayı takip eden ayın 3'üne kadar yapacak. Buna göre, Nisan ayına ilişkin bildirimler 3 Mayıs'ta yapıldı. İşveren, ilgili ayda işçinin ücretsiz izne ayrıldığı gün sayısını, TC Kimlik Numarasını, işçinin IBAN numarasını ve cep telefonu bilgilerini SGK başvuru ekranı üzerinden bildirecek. 15 Mart 2020 tarihinden sonra iş sözleşmesi feshedilen ve işsizlik ödeneği için başvuruda bulunan, ancak işsizlik maaşına hak kazanamayan işsizlerin nakdi ücret desteği için başvuru yapmalarına gerek yok.
Milliyet'te yer alan habere göre, 15 Mart 2020 tarihinden sonra iş sözleşmesi feshedilen ancak işsizlik ödeneği başvurusunda bulunmayan işsizler nakdi ücret desteği için kendileri, "https://esube.iskur.gov.tr/" internet adresinden veya e-Devletten başvuracaklar.
ÖDENECEK DESTEK TUTARI VE SÜRESİ Nakdi ücret desteği günlük 39,24 TL olup bundan sadece damga vergisi kesilecek, başka bir kesinti yapılamayacak. Bir ayda en çok 30 gün için ödeme yapılacak. Ödemler takip eden ayın 8'inde yapılacak. Nisan ayına ilişkin nakdi ücret desteği ödemelerinin 8 Mayıs Cuma günü yapılması gerekiyor. Ödemeler esas itibariyle IBAN'a havale veya EFT yoluyla yapılacak. Alternatif ödeme kanalları, Posta Çek Hesabı, PTT şube veya konutta ödeme.
Ücret desteği ücret izne ayrılanlar için 17 Nisan 2020 – 17 Temmuz 2020 tarihleri arasında ücretsiz izinli olunan sürelere ilişkin olarak uygulanacak. Cumhurbaşkanı uygulama süresini üç ay uzatabilir. Destek 17 Nisan'da yürürlüğe girdiğinden, Nisan ayı için en fazla 17-30 Nisan tarihleri arasında 14 günlük nakdi ücret desteği verilecek. Buna göre Nisan ayında 14 gün için, binde 7.59 oranındaki damga vergisi kesildikten sonra net 545 TL ödeme yapılacak.
DİĞER HUSUSLAR Ücret desteğinden yararlanabilmek için işsizlik ve kısa çalışma ödeneği nde olduğu gibi belli bir süre hizmet akdine tabi olma ve belli bir gün işsizlik sigorta sı primi ödemiş olma şartı aranmıyor. İş Kanununa tabi sigortalı olmak yeterli. - Öncelikle kısa çalışmaya başvurma şartı da yok, işveren kısa çalışmaya başvurmadan da çalışanları ücretsiz izne ayırabilir ve nakdi ücret desteği için başvurabilir. Emeklilere ve işsizlik maaşı alanlara nakdi ücret desteği ödenmeyecek.
Destekten yararlanabilmek için ücretsiz izne çıkarmanın işveren tarafından yapılması gerekiyor.
Ücretsiz izinli gösterildiği dönemde işçinin çalıştırılmaması gerekiyor. Bu yasağa rağmen destekten yararlanan işçileri çalıştıranlara, her ay ve her işçi için asgari ücret tutarında (yani 2.943 TL ) ceza uygulanacak. Ayrıca işçiye verilen ücret desteği faiziyle birlikte işverenden tahsil edilecek.
Nakdi ücret desteği nden yararlananlardan, genel sağlık sigorta lısı veya genel sağlık sigortalısının bakmakla yükümlü olduğu kişi kapsamına girmeyenler, genel sağlık sigortalısı sayılacak. Bu kişilere ait genel sağlık sigortası primleri SGK 'ya İŞKUR tarafından aktarılacak.
Ekleme, değişiklik, düzeltme yapılmak istenmesi halinde takip eden ayın sonuna kadar giriş yapılabilecek. Düzeltme ve güncelleme bildirimleri nedeniyle oluşan fazla ve yersiz ödemeler, işçinin takip eden ay için yapılacak ödemeden mahsup edilecek.