INSURANCE PREMIUM SUPPORT FOR RESEARCH, DEVELOPMENT AND DESIGN ACTIVITIES
Half of the employer's share of the insurance premium calculated over the wages of the R&D / Design and support personnel and the personnel whose wages are exempt from income tax pursuant to the provisional article 2 of the Law No. 4691, are paid until 31.12.2023.
The work done is not from the procurement and construction works undertaken within the scope of Law No. 2886 and Law No. 4734,
Submitting monthly premium and service documents or withholding and premium service declarations to the Social Security Institution by selecting the law number 05746/15746,
Payment of accrued premiums,
In case the employer owes the Social Security Institution over the legal payment period premium, unemployment insurance premium, administrative fine and related delay penalty and delay increase debt and the employer is a real person, in addition, the total of the debts within the scope of 4/1-b of the Law No.5510 should not exceed the gross minimum wage, but these debts are structured or in installments, although they are excessive,
Structured or installment debts are paid on time and regularly,
The insured must actually work,
The insured must be R&D / Design personnel or support personnel provided that 10% of the number of R&D personnel is not exceeded, or personnel whose wages are exempt from income tax pursuant to Law No. 4691,
Private building construction businesses cannot benefit from this incentive.
Workplaces belonging to sub-employers cannot benefit from this incentive.