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Services provided                                   Only stamp tax deducted

          Under the above conditions, the unemployment benefit is   As it can be seen on the table as well, pertaining to the
          paid to the unemployed person. But the services provided   minimum wage for 2019, unemployment benefit is at least
          by ISKUR are not limited to those. In addition to the   TL 1015 monthly and TL 2031 maximum. While paying the
          unemployment benefit; the services indicated below are   eligible person, no deductions such as income tax or SSI
          provided to them as well:                           premium are made. Only the stamp tax is deducted and the
                                                              remaining amount is paid to the unemployed.
          • payment of general health insurance premiums,
                                                              Termination of the payment
          • finding a new job,
                                                              While receiving unemployment benefit; unemployment
          • providing professional development, training and education   benefits of those rejecting a job proposed by İŞKUR (in
           services.                                          accordance with their profession and close to the wages and
                                                              working conditions of their last job and within the boundaries
          Duration of unemployment benefit                    of the municipal contiguous area of the place of residence)
                                                              without any cogent grounds and those who are detected to
          The duration of the unemployment benefit varies according   be working informally during the period in which they receive
          to the number of days in which the unemployment insurance   the benefit are cut not to restart.
          premium was paid and number of insured days within the last
          three years prior to the termination of the service contract.   Unemployment benefits of those beginning to receive
          Accordingly; unemployment benefit is paid as per the periods   pension payments during that period are cut as of the date
          provided below:                                     that their pensions start. In addition, the unemployment
                                                              benefits of those who refuse or do not continue the trainings
          •  180 days for insured unemployed persons who have   offered by İŞKUR and do not reply to the calls made by the
           worked as insured for 600 days and paid unemployment   Institution on time, the ones that do not provide the required
           insurance premiums,                                information and documents timely are also cut off. However,
                                                              in the circumstance that these situations end, payments are
          •  240 days for the insured unemployed who have worked   resumed.
           900 days as insured and paid unemployment insurance
           premium,
                                                              This is the summary of the article published in the Ekonomist
          •  300 days for insured unemployed people who have been   magazine’s issue 2019/34. dated 25.08.2019.
           insured and paid unemployment insurance premiums for
           1,080 days.

          Amount of the benefit

          Unemployment benefit is calculated as 40 percent of the
          average daily gross wage. The average wage is determined
          by taking the insured's earnings basis to premium for the last
          four months into consideration. However, it should be noted
          that unemployment benefit also has an upper limit. It cannot
          exceed 80 % of the monthly minimum wage gross amount.

          The unemployment benefits payable for the minimum wage
          and several higher wages are listed in the table below:

            Monthly   40% of gross   80% of   Stamp tax  Payable
           gross wage  wage (1)  minimum     TL     amount
              TL        TL      wage (2)              TL
                                  TL
           2,558.40   1,023.36  2,046.72    7.77    1,015.59
           (min wage)                    (1 * % 0,759)
            3,500     1,400     2,046.72    10.63   1,389.37
                                         (1 * % 0,759)
           5,116.80  2,046.72   2,046.72    15.53   2,031.19
                                           (1 veya
                                          2 * %0,759)
            10,000    4,000     2,046.72    15.53   2,031.19
                                         (2 * % 0,759)

          Explanations in this article reflect the writer's personal view on the matter. EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. disclaim any responsibility
          in respect of the information and explanations in the article. Please be advised to first receive professional assistance from the related experts before
          initiating an application regarding a specific matter, since the legislation is changed frequently and is open to different interpretations.
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