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Son 3 yılda iş kazası yaşanmayan işletmelerde işverenin ödemesi gereken işsizlik sigortası priminde yüzde 50 indirim yapılıyor. Teşvikten yararlanan işveren, bu yıl işçi başına aylık 35.77 lira ile 268.31 lira arasında daha az prim ödeyecek. Teşvik kapsamındaki işveren, 2021 yılında brüt asgari ücretli (3.577,5 lira) bir çalışan için her ay 71.55 lira işsizlik primi ödemek yerine 35.77 lira yatıracak. Çalışan asgari ücretten yüksek maaş alıyorsa, işverenin aylık avantajı daha da artacak ve işçi başına 268.31 liraya kadar prim desteği sağlanacak.
YÜZDE 50 İNDİRİMLİ
İşte, devlet iş kazalarını en aza indirebilmek için 2019 yılında yeni bir teşviği devreye soktu. Buna göre, işyerinde gerekli önlemleri alarak çalışanını iş kazalarına karşı koruyan işveren, prim indirimiyle ödüllendiriliyor. Son 3 yılda işletmesinde ölümle veya sakatlanmayla sonuçlanan iş kazası olmayan işveren, gelecek 3 yıl işsizlik sigortası primini yüzde 50 daha az ödeyecek. Yani normal şartlarda yüzde 2 olan işsizlik sigortası işveren payı, teşvik süresince yüzde 1 olarak uygulanacak.
KİŞİ BAŞI AYLIK KAZANÇ 268 LİRA
Teşvik kapsamındaki işveren, 2021 yılında brüt asgari ücretli (3.577,5 lira) bir çalışan için her ay 71.55 lira işsizlik primi ödemek yerine 35.77 lira yatıracak. Çalışan asgari ücretten yüksek maaş alıyorsa, işverenin aylık avantajı daha da artacak ve işçi başına 268.31 liraya kadar prim desteği sağlanacak. Örneğin inşaat sektöründe 20 çalışanı olan ve asgari ücret ödeyen işveren, her ay 715.4 lira daha az prim yatıracak. Başka bir sektörde 20 çalışanı olan ve tavan ücret (asgari ücretin 7.5 katı) yani bu yıl için 26 bin 831 lira ödeyen işveren ise aylık 5 bin 366 lira daha az prim yatıracak.
SGK'YA BİLDİRMEK ZORUNLU MU?
Teşvikten yararlanacak olan işverenin ayrıca SGK 'ya başvuruda bulunmasının gerekmediğini belirten İsmail Sevinç, tüm iş kazalarının SGK'ya bildirildiğini, dolayısıyla kurumun iş kazası yapmayan şirketleri tespit edebildiğini ve teşvik uygulamasını da otomatik başlattığını söyledi. Ancak teşvikten yararlanırken şartlardan herhangi birinin kaybedilmesi halinde, tekrar faydalanmak için SGK'ya müracaatın zorunlu olduğunu belirten Sevinç, "Başvurular, işveren sisteminden 'Çok Tehlikeli İşyerleri İçin İşsizlik Sigortası Primi Teşvik Yönetimi' ekranından yapılabiliyor. Sistem, kontrolün ardından başvuruyu onaylıyor" dedi.
KAÇ YIL YASAK VAR?
-Prim indiriminden yararlanırken meydana gelen iş kazasını yasal süresinde yetkili makamlara bildirmeyen işverenden, faydalandığı teşvik tutarı ile eksik ödediği teşvik tutarları gecikme zammı ve faiziyle birlikte tahsil ediliyor. Bildirim yapmayan işyerleri teşvikten 5 yıl süreyle tekrar yararlanamıyor. İş kazası bildiriminin; kolluk kuvvetlerine derhal, SGK 'ya ise olayın meydana geldiği tarihi takip eden 3 iş günü içerisinde yapılması gerekiyor. Bildirim süresinin son günü resmi tatile veya hafta tatiline denk gelirse, tatili takip eden ilk iş gününde de bildirim yapılabiliyor.
- İş kazası olan ve bunu bildiren işveren de 3 yıl süreyle teşvikten faydalanamıyor.
- Teşvikten bir kez yararlanan işveren ise aranan koşulları sağladığı sürece prim indirimini almaya devam ediyor.
KİMLER FAYDALANABİLİR?
Peki bu indirimli prim avantajından hangi iş kolu ve sektörlerde hizmet verenler faydalanabilir? Uygulama; ilk etapta iş kazalarının daha yoğun yaşandığı 'çok tehlikeli sınıftaki' sektörlerde hizmet veren işverenleri teşvik etmeyi amaçlıyor. Prim indiriminden faydalanmak için
-İşin çok tehlikeli sınıfta olması,
-10'dan fazla çalışanın bulunması ve
-Son 3 yılda ölümlü veya sürekli iş göremezlikle sonuçlanan iş kazasının meydana gelmemesi gerekiyor.
HANGİ İŞ KOLLARI DAHİL?
KPMG Türkiye Sosyal Güvenlik Hizmetleri, Kıdemli Direktör İsmail Sevinç, 6331 sayılı kanun kapsamında çok tehlikeli sınıfta yer alan iş kollarından bazılarını şöyle sıraladı:
"Mermer ve maden ocakları, altın, gümüş madenciliği, çakıl, kum, taş ocakları, cam imalatı, seramik, porselen imalatı, alüminyum, kurşun üretimi, barut, silah, tabanca gibi patlayıcı maddelerin üretimi, elektrik enerjisi üretimi, ham petrolün ve doğalgazın çıkarılması, kimya sektörü, kanalizasyon işleri, karayolları, inşaat , demir, çelik, haddecilik gibi ağır metal işleri."
HAK KAYBININ NEDENLERİ
Teşvikten ilk defa bu yıl yararlanmak için 1 Ocak 2018- 31 Aralık 2020 tarihleri arasında işyerinde ölümlü veya sürekli iş göremezlikle sonuçlanan iş kazası yaşanmamış olması gerekiyor. Bu koşulları sağlayan işyerlerinde 1 Ocak 2021- 31 Aralık 2023 tarihleri arasında prim indirimine gidilecek. Bu hakkın kaybolmaması için işyerinde; indirim alınacak 3 yıl boyunca da iş kazası yaşanmamalı. Ayrıca işyerinin kapanması, tehlike sınıfının değişmesi ve çalışan sayısının 10'un altına düşmesi de hak kaybı nedeni.