2019 yılında 12 ay süreyle sigortalı sayısı 500’ün altında olan işyerleri için personel başına günlük 5 TL (aylık 150 TL), 500 ve üzerinde olan işyerleri için personel başına günlük 3,36 TL (aylık 101 TL ) ile destek sağlanacaktır.
2019 yılında uygulanacak asgari ücret desteğinin, geçmiş yılarda uygulanmış asgari ücret desteğinden farklılıkları;
- 2019 yılından önce tescil edilen işyerleri için prime esas günlük kazancı 102 TL, toplu iş sözleşmesi imzalanan işyerleri için 203 TL ve Linyit ve Taşkömürü çıkarılan işyeri için 271 TL ve bu tutarların altında bildirilen uzun vadeli sigorta kollarına tabi sigortalılar için asgari ücret desteğinden yararlanılacaktır. 2019 yılında tescil edilen işyerleri için prime esas günlük kazanç alt ve üst sınırından bildirilen uzun vadeli sigorta kollarına tabi tüm sigortalılar için destekten yararlanılacaktır.
- 2019 yılından önce tescil edilen işyerleri için sigortalı sayısının belirlenmesinde 2018/ Ocak ila 2018/Kasım ayında bildirilen uzun vadeli sigorta kollarına tabi sigortalı sayısının ortalaması esas alınacaktır. 2019 yılında tescil edilen işyerleri için sigortalı sayısının belirlenmesinde bildirim yapılan aydaki uzun vadeli sigorta kollarına tabi sigortalı sayısı dikkate alınacak ve sigortalı sayısı 500’ün altında olan işyerleri için günlük 5 TL(aylık 150 TL-, 500ve üzerinde olan işyerleri için sigortalı başına günlük 3,36 TL(aylık 101 TL-destek sağlanacaktır.
- Asgari ücret desteğiyle sağlanacak indirim tutarı, takip eden ay/aylardan doğan sigorta prim borçlarına mahsup edilecektir
2019 yılından önce tescil olan iş yerleri için faydalanma şartları;
- 2019 yılına ait aylık prim ve hizmet belgelerini veya muhtasar ve prim hizmet beyannamelerini yasal süresinde vermesi,
- 2019/Ocak ila 2019/Aralık Aylarında / Dönemlerinde Bildirilen Sigortalı Sayısının, 2018/ Ocak ila 2018/Kasım aylarında bildirilen en düşük sigortalı Sayısından Az Olmaması
- 2019 yılı için çalıştırdığı kişilerin sigorta primine esas kazançlarını tam olarak bildirilmesi gerekmektedir
2019 yılında tescil olan işyerleri için faydalanma şartları;
- 2019 yılına ait aylık prim ve hizmet belgelerini veya muhtasar ve prim hizmet beyannamelerini yasal süresinde vermesi,
- Cari ay primleriniyasal süresi içinde ödenmesi,
- Kuruma prim, idari para cezası ile bunlara ilişkin gecikme cezası ve gecikme zammı borcunun bulunmaması veya söz konusu borcun 6183 sayılı Kanunun 48’inci maddesine göre taksitlendirilmiş olması,
- 2019 yılı için çalıştırılan kişilerin sigortalı olarak bildirmesi, bildirilen sigortalıların fiilen çalıştırılması ve prime esas kazançlarının eksik bildirilmemesi gerekmektedir.
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