{"id":256,"date":"2011-04-23T17:29:31","date_gmt":"2011-04-23T15:29:31","guid":{"rendered":"https:\/\/yerelsen.org.tr\/wp\/?p=256"},"modified":"2023-02-21T08:31:59","modified_gmt":"2023-02-21T06:31:59","slug":"sigorta-priminde-nazara-alinmayan-kazanclar","status":"publish","type":"post","link":"https:\/\/yerelsen.org.tr\/index.php\/sigorta-priminde-nazara-alinmayan-kazanclar\/","title":{"rendered":"Sigorta Priminde Dikkate Al\u0131nmayan Kazan\u00e7lar"},"content":{"rendered":"

Prime Esas Olmayan Kazan\u00e7lar<\/strong><\/p>\n

506 say\u0131l\u0131 Sosyal Sigortalar Kanununun 4958 say\u0131l\u0131 Kanunla de\u011fi\u015fik\u00a0 77 nci maddesinin ikinci f\u0131kras\u0131nda, \u00f6l\u00fcm, do\u011fum ve evlenme yard\u0131mlar\u0131, yolluklar, k\u0131dem, ihbar ve kasa tazminatlar\u0131, ayni yard\u0131mlar ile \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131nca miktarlar\u0131 y\u0131llar itibariyle belirlenecek yemek,\u00e7ocuk ve aile zamlar\u0131n\u0131n sigorta primlerinin hesab\u0131na esas tutulacak kazan\u00e7lar\u0131n ayl\u0131k tutar\u0131n\u0131n tespitinde nazara al\u0131nmayaca\u011f\u0131, bunlar\u0131n d\u0131\u015f\u0131nda her ne ad alt\u0131nda \u00f6deme yap\u0131l\u0131rsa yap\u0131ls\u0131n t\u00fcm \u00f6demelerin prime tabi tutulaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n

Konuyla ilgili olarak Bakanl\u0131\u011f\u0131m\u0131zca haz\u0131rlanan \u201cSigorta Primlerinin Hesab\u0131na Esas Tutulacak Kazan\u00e7lar\u0131n Ayl\u0131k Tutar\u0131n\u0131n Tespitinde Nazara Al\u0131nmayacak Olan Yemek Paras\u0131 ile \u00c7ocuk ve Aile Zamlar\u0131n\u0131n G\u00fcnl\u00fck ve Ayl\u0131k Tutarlar\u0131n\u0131n Tespitine ili\u015fkin Tebli\u011f\u201d ile, 1.1.2004 tarihinden ge\u00e7erli olmak \u00fczere sigortal\u0131lara yemek paras\u0131, \u00e7ocuk ve aile zamlar\u0131 ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerin sigorta primlerinden istisna tutulacak miktarlar\u0131 belirlenmi\u015f bulunmaktad\u0131r.<\/p>\n

Bu tebli\u011fe g\u00f6re sigortal\u0131lara;<\/p>\n

Yemek paras\u0131<\/strong>\u00a0olarak yap\u0131lan \u00f6demelerin, i\u015fyerinde veya m\u00fc\u015ftemilat\u0131nda yemek verilmemesi \u015fart\u0131yla fiilen \u00e7al\u0131\u015f\u0131lan g\u00fcn say\u0131s\u0131 dikkate al\u0131narak 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in her y\u0131l belirlenen g\u00fcnl\u00fck asgari \u00fccretin %6\u2019s\u0131n\u0131n yemek paras\u0131 verilecek g\u00fcn say\u0131s\u0131 ile \u00e7arp\u0131lmas\u0131 sonucunda bulunacak miktar\u0131n\u0131n,<\/p>\n

\u00c7ocuk zamm\u0131<\/strong>\u00a0olarak yap\u0131lan \u00f6demelerden; iki \u00e7ocu\u011fa kadar ( iki \u00e7ocuk dahil ) \u00e7ocuklar\u0131n 18 ya\u015f\u0131n\u0131, orta \u00f6\u011frenim yapmas\u0131 halinde 20 ya\u015f\u0131n\u0131, y\u00fcksek \u00f6\u011frenim yapmas\u0131 halinde 25 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f olmalar\u0131 \u015fart\u0131yla veya \u00e7al\u0131\u015famayacak durumda malul bulunan ve Sosyal Sigortaya, Emekli Sand\u0131klar\u0131na tabi \u00e7al\u0131\u015fmalar\u0131ndan dolay\u0131 gelir veya ayl\u0131k almayan erkek \u00e7ocuklar\u0131 ile ya\u015flar\u0131 ne olursa olsun evli olmayan, evli olmakla beraber sonradan bo\u015fanan veya dul kalan ve Sosyal Sigortaya, Emekli Sand\u0131klar\u0131na tabi bir i\u015fte \u00e7al\u0131\u015fmayan, buralardan gelir veya ayl\u0131k almayan k\u0131z \u00e7ocuklar\u0131 i\u00e7in, sigortal\u0131n\u0131n hizmet akdinin devam etmesi \u015fart\u0131yla fiilen \u00e7al\u0131\u015fmas\u0131n\u0131n olup olmad\u0131\u011f\u0131 \u00fczerinde durulmaks\u0131z\u0131n iki \u00e7ocu\u011fu ge\u00e7memek kayd\u0131yla \u00e7ocuk ba\u015f\u0131na her y\u0131l 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in belirlenen ayl\u0131k asgari \u00fccretin %2\u2019si oran\u0131ndaki tutar\u0131n\u0131n,<\/p>\n

Aile zamm\u0131<\/strong>\u00a0olarak yap\u0131lan \u00f6demelerin; sigortal\u0131n\u0131n hizmet akdinin devam etmesi \u015fart\u0131yla fiilen \u00e7al\u0131\u015fmas\u0131n\u0131n olup olmad\u0131\u011f\u0131 \u00fczerinde durulmaks\u0131z\u0131n, sigortal\u0131n\u0131n e\u015finin her hangi bir sosyal g\u00fcvenlik kurulu\u015funa tabi olarak \u00e7al\u0131\u015fmamas\u0131 ve buralardan gelir veya ayl\u0131k almamas\u0131 kayd\u0131yla, her y\u0131l 16 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in belirlenen ayl\u0131k asgari \u00fccretin % 10\u2019u oran\u0131ndaki tutar\u0131n\u0131n,<\/p>\n

Ayl\u0131k sigorta primine esas kazan\u00e7lar\u0131n hesaplanmas\u0131nda dikkate al\u0131nmamas\u0131 uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

Uygulamaya ili\u015fkin di\u011fer hususlar Kurum web sitesinde de yay\u0131mlanm\u0131\u015f olan 16.02.2004 tarihli, 16-310 Ek say\u0131l\u0131 Genelgede ayr\u0131nt\u0131l\u0131 olarak a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n

1- Yolluklar<\/strong><\/p>\n

\u0130\u015fverenlerin sigortal\u0131lar i\u00e7in \u00f6dedi\u011fi yolluklar\u0131n neleri kapsad\u0131\u011f\u0131 konusunda\u00a0 6245 say\u0131l\u0131 Harc\u0131rah Kanunu ile memurlara tan\u0131nan haklar esas al\u0131nacakt\u0131r.Ad\u0131 ge\u00e7en Kanunda harc\u0131rah kavram\u0131n\u0131n; yol paras\u0131n\u0131, yevmiyeyi, memurun ve aile fertlerinin yer de\u011fi\u015ftirme masraflar\u0131n\u0131 kapsad\u0131\u011f\u0131 ifade edilmi\u015ftir. Bu itibarla sigortal\u0131lar i\u00e7in bu konuda yap\u0131lan \u00f6demelerle ve ayn\u0131 nitelikte olanlar yolluktan say\u0131lacakt\u0131r.<\/p>\n

Bu durumda sigortal\u0131lara ferd\u00ee hizmet s\u00f6zle\u015fmesine veya toplu s\u00f6zle\u015fmeye dayan\u0131larak ve i\u015fveren taraf\u0131ndan sigortal\u0131n\u0131n ge\u00e7ici bir g\u00f6revle ba\u015fka yere g\u00f6nderilmesi veya g\u00f6rev yerini de\u011fi\u015ftirmesi dolay\u0131s\u0131yla verilen ve yolluk kavram\u0131na giren her t\u00fcrl\u00fc \u00f6demeler, belge ile kan\u0131tlanmas\u0131 kayd\u0131yla miktar\u0131 ne olursa olsun, prime esas kazan\u00e7lar d\u0131\u015f\u0131nda tutulacakt\u0131r.<\/p>\n

2- \u00d6l\u00fcm, Do\u011fum ve Evlenme Yard\u0131mlar\u0131<\/strong><\/p>\n

\u00d6l\u00fcm, do\u011fum ve evlenme hallerinde yap\u0131lan yard\u0131mlar Kanunda primden istisna edilmi\u015ftir. Ayr\u0131ca, s\u00f6zle\u015fmeler ile evli i\u015f\u00e7ilere her ay \u201cevlenme zamm\u0131\u201d ad\u0131 alt\u0131nda yap\u0131lan \u00f6demelerin aile zamm\u0131 niteli\u011finde olmas\u0131 dolay\u0131s\u0131yla bunlar da prime t\u00e2bi kazan\u00e7lardan say\u0131lmayacakt\u0131r.<\/p>\n

3- Ayn\u00ee Yard\u0131mlar<\/strong><\/p>\n

Sosyal Sigortalar Kanununun 77 nci maddesinde, sigortal\u0131lara yap\u0131lan ayn\u00ee yard\u0131mlar sigorta primine esas tutulmayan istisnalar aras\u0131nda say\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Buna g\u00f6re, sigortal\u0131lara, un, \u015feker, ya\u011f, ayakkab\u0131 gibi mal olarak verilen yard\u0131mlar\u00a0 sigorta primlerine t\u00e2bi tutulmayacakt\u0131r.<\/p>\n

4- Kasa tazminat\u0131 veya i\u015f riski zamlar\u0131<\/strong><\/p>\n

\u0130\u015fyerlerinde para veya k\u0131ymetli evrak veyahut da e\u015fya muhafazas\u0131 ile g\u00f6revli bulunanlara i\u015fverenler taraf\u0131ndan \u00f6denen kasa tazminatlar\u0131, muhtemel a\u00e7\u0131klar\u0131 kapatmak maksad\u0131yla verildi\u011finden, bunlar\u0131n \u00fccret niteli\u011finde say\u0131lmamas\u0131, dolay\u0131s\u0131yla sigorta priminden istisna\u00a0 edilmesi gerekmektedir.<\/p>\n

5- K\u0131dem Tazminat\u0131<\/strong><\/p>\n

\u0130\u015f Kanununa g\u00f6re, i\u015f akdinin feshi veya sair sebeplerle i\u015ften ayr\u0131lan i\u015f\u00e7ilere i\u015fverenler taraf\u0131ndan bir defaya mahsus olmak \u00fczere \u00f6denen k\u0131dem tazminat\u0131n\u0131n, niteli\u011fi itibariyle \u00fccret say\u0131labilecek bir kazan\u00e7 durumunda olmad\u0131\u011f\u0131 gibi, esasen i\u015ften ayr\u0131lan sigortal\u0131n\u0131n o andan itibaren sigortal\u0131l\u0131k vasf\u0131 da kalmad\u0131\u011f\u0131ndan sigorta primine matrah te\u015fkil etmemesi gerekmektedir.<\/p>\n

6- \u0130hbar Tazminat\u0131<\/strong><\/p>\n

\u0130\u015fveren taraf\u0131ndan ihbar \u00f6nellerine riayet edilmeksizin i\u015f\u00e7inin i\u015fine son verilmesi halinde, ihbar \u00f6nellerine ait \u00fccret tutarlar\u0131n\u0131n tazminat olarak \u00f6denmesi, \u0130\u015f Kanunu gere\u011fidir. Bu durumda i\u015f\u00e7inin i\u015fyeri ile olan hukuk\u00ee ili\u015fkisi i\u015f akdinin feshi ile sona erdi\u011finden, \u00f6denen paralar i\u015f\u00e7iyi himaye gayesine y\u00f6nelik bir tazminat olup, \u00fccret niteli\u011finde bulunmad\u0131\u011f\u0131ndan, bu nitelikte olan ihbar tazminat\u0131 ise sigorta primine tabi olmayacakt\u0131r.<\/p>\n

7- Avans Olarak \u00d6denen \u00dccretler<\/strong><\/p>\n

Hak edilmemi\u015f bir \u00fccretin ileride hak edildi\u011fi zaman mahsubu yap\u0131lmak \u00fczere \u00f6denilmesi halinde avanstan s\u00f6z edilir.Avans alm\u0131\u015f olan bir sigortal\u0131, ald\u0131\u011f\u0131 avans\u0131 kar\u015f\u0131layacak bir s\u00fcre \u00e7al\u0131\u015fmadan herhangi bir suretle i\u015ften ayr\u0131labilir. Bu takdirde, avans sigortal\u0131n\u0131n \u015fahs\u00ee borcu durumuna ge\u00e7ecektir. Esasen kanun hak edilen \u00fccretlerden prim al\u0131naca\u011f\u0131n\u0131 h\u00fckme ba\u011flam\u0131\u015ft\u0131r. Bu itibarla, avans, hakedilmi\u015f bir \u00fccret olmamas\u0131 nedeniyle prime t\u00e2bi tutulmayacakt\u0131r.<\/p>\n

8- 4857 Say\u0131l\u0131 \u0130\u015f Kanununun 21 inci Maddesine G\u00f6re Ge\u00e7ersiz Sebeple Yap\u0131lan Feshin Sonucunda, \u00d6denmesine Karar verilen \u00d6demeler<\/strong><\/p>\n

4857 say\u0131l\u0131 \u0130\u015f Kanununun 21 inci maddesinin 1 inci f\u0131kras\u0131nda; i\u015fverence ge\u00e7erli sebep g\u00f6sterilmedi\u011fi veya g\u00f6sterilen sebebin ge\u00e7erli olmad\u0131\u011f\u0131 mahkeme veya \u00f6zel hakem taraf\u0131ndan tespit edilerek feshin ge\u00e7ersizli\u011fine karar verildi\u011finde, i\u015fverenin, i\u015f\u00e7iyi bir ay i\u00e7inde i\u015fe ba\u015flatmak zorunda oldu\u011fu, i\u015fverenin ba\u015fvuruda bulunan i\u015f\u00e7iyi i\u015fe ba\u015flatmamas\u0131 halinde, i\u015f\u00e7iye en az d\u00f6rt ay en \u00e7ok sekiz ayl\u0131k \u00fccret tutar\u0131nda tazminat \u00f6demekle y\u00fck\u00fcml\u00fc oldu\u011fu, 2 nci f\u0131kras\u0131nda; mahkemenin feshin ge\u00e7ersizli\u011fine karar verirken, i\u015f\u00e7inin i\u015fe ba\u015flat\u0131lmamas\u0131 halinde \u00f6denecek tazminat miktar\u0131n\u0131 da belirleyece\u011fi;<\/p>\n

Yine ayn\u0131 maddenin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda, i\u015f\u00e7i i\u015fe ba\u015flat\u0131l\u0131rsa, pe\u015fin olarak \u00f6denen bildirim s\u00fcresine ait \u00fccret ve k\u0131dem tazminat\u0131 miktar\u0131n\u0131n yukar\u0131daki f\u0131kra h\u00fck\u00fcmlerine g\u00f6re yap\u0131lacak \u00f6demeden mahsup edilece\u011fi, i\u015fe ba\u015flat\u0131lmayan i\u015f\u00e7iye bildirim s\u00fcresi verilmemi\u015f veya bildirim s\u00fcresine ait \u00fccret pe\u015fin olarak \u00f6denmemi\u015fse, bu s\u00fcrelere ait \u00fccret tutar\u0131 ve hakedilip verilmeyen k\u0131dem tazminat\u0131n\u0131n bu s\u00fcrelere ait \u00fccret tutar\u0131n\u0131n ayr\u0131ca \u00f6denece\u011fi,<\/p>\n

\u00d6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

\u0130\u015f\u00e7iyi ba\u015fvurusu halinde bir ay i\u00e7inde i\u015fe ba\u015flatmayan i\u015fverence i\u015f\u00e7iye \u00f6denen ve mahkeme veya \u00f6zel hakemce belirlenen en az d\u00f6rt, en \u00e7ok sekiz ayl\u0131k \u00fccreti tutar\u0131ndaki tazminat\u0131n, her ne kadar, 506 say\u0131l\u0131 Kanunun 77 nci maddesinin ikinci f\u0131kras\u0131 uyar\u0131nca prime tabi tutulmas\u0131 gerekti\u011fi d\u00fc\u015f\u00fcn\u00fclebilinirse de, yap\u0131lacak \u00f6demenin, niteli\u011fi itibariyle \u00fccret say\u0131labilecek bir kazan\u00e7 durumunda olmamas\u0131, esasen i\u015fe ba\u015flat\u0131lmayan sigortal\u0131n\u0131n, ba\u015flat\u0131lmama nedeniyle sigortal\u0131l\u0131k vasf\u0131n\u0131n da kalmamas\u0131, \u00f6denecek paralar i\u015f\u00e7iyi himaye gayesine ve i\u015fverene i\u015fe ba\u015flatmama nedeniyle verilen medeni ceza niteli\u011finde olmas\u0131 nedenleriyle an\u0131lan tazminat\u0131n prime tabi tutulmamas\u0131 gerekmektedir.<\/p>\n

Feshin ge\u00e7ersizli\u011fine dair mahkeme veya hakem karar\u0131n\u0131n kesinle\u015ftirilmesine kadar i\u015f\u00e7iye \u00e7al\u0131\u015ft\u0131r\u0131lmad\u0131\u011f\u0131 s\u00fcre i\u00e7inde en \u00e7ok d\u00f6rt aya kadar do\u011fmu\u015f bulunan \u00fccret ve di\u011fer haklar\u0131n i\u015fverenin i\u015f\u00e7iyi i\u015fe ba\u015flatmas\u0131 veya ba\u015flatmamas\u0131na bak\u0131lmaks\u0131z\u0131n \u00f6denece\u011finden, bu d\u00fczenleme ile, feshin ge\u00e7ersizli\u011fine dair karar alan i\u015f\u00e7iyi, i\u015fe ba\u015flat\u0131p ba\u015flatmama konusunda i\u015fverene verdi\u011fi inisiyatife kar\u015f\u0131l\u0131k i\u015f\u00e7iye en \u00e7ok d\u00f6rt aya kadar do\u011fmu\u015f bulunan \u00fccret ve di\u011fer haklar\u0131n\u0131n \u00f6denmesini h\u00fck\u00fcm alt\u0131na alarak korumu\u015f, s\u00f6zle\u015fmenin feshi tarihini, en \u00e7ok d\u00f6rt aya kadar ileri bir tarihe atm\u0131\u015f bulunmaktad\u0131r.<\/p>\n

Buna g\u00f6re, i\u015fe ba\u015flat\u0131ls\u0131n veya ba\u015flat\u0131lmas\u0131n i\u015f\u00e7iye \u00e7al\u0131\u015ft\u0131r\u0131lmad\u0131\u011f\u0131 s\u00fcre i\u00e7in \u00f6denen en \u00e7ok d\u00f6rt aya kadar \u00fccret ve di\u011fer haklar\u0131ndan prim al\u0131nmas\u0131 ve bu s\u00fcrelerin hizmetten say\u0131lmas\u0131 gerekmektedir.<\/p>\n

\u00d6te yandan, i\u015f\u00e7i i\u015fe ba\u015flat\u0131ld\u0131\u011f\u0131nda, e\u011fer bildirim s\u00fcresine ait (ihbar) \u00fccreti ile k\u0131dem tazminat\u0131 pe\u015fin olarak \u00f6denmi\u015f ise, i\u015f\u00e7iye \u00f6denecek en \u00e7ok d\u00f6rt aya kadar olan \u00fccret ve di\u011fer alacaklar\u0131ndan mahsup edilece\u011finden, ancak, 506 say\u0131l\u0131 Kanunun 77 nci maddesi uyar\u0131nca bildirim s\u00fcresine ait ihbar ve k\u0131dem tazminat\u0131 prime tabi tutulmad\u0131\u011f\u0131ndan, i\u015fe ba\u015flatmas\u0131 halinde i\u015f\u00e7iye \u00f6denecek en \u00e7ok d\u00f6rt aya kadar olan \u00fccret ve di\u011fer haklar\u0131n mahsup edilmemi\u015f haliyle prime tabi tutulmas\u0131 ve bu s\u00fcrelerin hizmetinden say\u0131lmas\u0131 gerekmektedir.<\/p>\n

\u0130\u015fe ba\u015flat\u0131lmayan ve bildirim s\u00fcresi verilmemi\u015f veya bildirim s\u00fcresine\u00a0 ait \u00fccreti pe\u015fin \u00f6denmemi\u015f i\u015f\u00e7iye, bu s\u00fcrelere ait olarak \u00f6denen \u00fccret, ihbar tazminat\u0131 niteli\u011finde oldu\u011fundan, bu \u015fekilde \u00f6denen bildirim s\u00fcresine ait \u00fccretin ise prime tabi tutulmamas\u0131 ve hizmetinden de say\u0131lmamas\u0131 gerekmektedir.<\/p>\n

Sonu\u00e7 olarak 4857 say\u0131l\u0131 \u0130\u015f Kanununun 21 inci maddesi uyar\u0131nca i\u015f\u00e7iye \u00f6denecek olan en \u00e7ok 4 aya kadar \u00fccret ve di\u011fer alacaklar\u0131ndan (haklar\u0131ndan) prim al\u0131nmas\u0131 ve bu s\u00fcrelerin hizmetten say\u0131lmas\u0131 gerekmektedir.<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
SIRA NO<\/strong><\/td>\n\u00a0<\/strong><\/td>\nPR\u0130ME TAB\u0130 OLAN ve OLMAYAN KAZAN\u00c7LAR<\/strong><\/td>\nPR\u0130ME TAB\u0130 \/ DE\u011e\u0130L (+ \/ -)<\/strong><\/td>\nHANG\u0130 AYDA PR\u0130ME TAB\u0130 TUTULDU\u011eU<\/strong><\/td>\n<\/tr>\n
1<\/strong><\/td>\n\u00a0<\/strong><\/td>\nAs\u0131l \u00dccret<\/strong><\/td>\n+<\/td>\nHak Edilen Ay<\/td>\n<\/tr>\n
2<\/strong><\/td>\n\u00a0<\/strong><\/td>\n\u00d6deme \u015fekil ve zaman\u0131na g\u00f6re \u00fccret \u00e7e\u015fitleri<\/strong><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n\u00a0<\/strong><\/td>\n\u00a0 a) Zaman birimine g\u00f6re \u00fccret<\/strong><\/td>\n+<\/td>\nHak Edilen Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\naa) Hafta tatili \u00fccreti<\/td>\n+<\/td>\nHak Edilen Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nab) Ulusal Bayram-Genel tatil \u00fccreti<\/td>\n+<\/td>\nHak Edilen Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nac) Fazla \u00e7al\u0131\u015fma- Fazla Mesai \u00fccreti<\/td>\n+<\/td>\nHak Edilen Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nad) Y\u0131ll\u0131k \u00fccretli izin \u00fccreti<\/td>\n+<\/td>\nHak Edilen Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nae) Cumartesi g\u00fcn\u00fc \u00fccreti<\/td>\n+<\/td>\nHak Edilen Ay<\/td>\n<\/tr>\n
<\/td>\n\u00a0<\/strong><\/td>\n\u00a0 b) \u0130\u015fbirimi esas\u0131na g\u00f6re \u00fccret<\/strong><\/td>\n+<\/td>\nHak Edilen Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nba) Y\u00fczde usul\u00fcyle al\u0131nan \u00fccret<\/td>\n+<\/td>\nHak Edilen Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nbb) Profesyonel futbolcuya \u00f6denen \u00fccret<\/td>\n+<\/td>\nHak Edilen Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nbc) Transfer \u00fccreti<\/td>\n+<\/td>\nHak Edilen Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nbd) Transfer verimi \u00fccreti<\/td>\n+<\/td>\nHak Edilen Ay<\/td>\n<\/tr>\n
<\/td>\n\u00a0<\/strong><\/td>\n\u00a0 c) G\u00f6t\u00fcr\u00fc \u00fccret<\/strong><\/td>\n+<\/td>\nHak Edilen Ay<\/td>\n<\/tr>\n
<\/td>\n\u00a0<\/strong><\/td>\n\u00a0 d) Belirsiz zaman ve miktar \u00fczerinden \u00f6denen \u00fccret<\/strong><\/td>\n+<\/td>\nHak Edilen Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nda) Haz\u0131rlama \u00fccreti<\/td>\n+<\/td>\nHak Edilen Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\ndb) Tamamlama \u00fccreti<\/td>\n+<\/td>\nHak Edilen Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\ndc) Temizleme \u00fccreti<\/td>\n+<\/td>\nHak Edilen Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n\u2013\u00a0Kardan hisse \u015feklinde \u00f6denen \u00fccret<\/td>\n+<\/td>\nHak Edilen Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n\u2013\u00a0Komisyon \u00fccreti<\/td>\n+<\/td>\nHak Edilen Ay<\/td>\n<\/tr>\n
3<\/strong><\/td>\n\u00a0<\/strong><\/td>\n\u00dccretin eklentileri<\/strong><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n\u00a0<\/strong><\/td>\n\u00a0 a) Primler<\/strong><\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\naa) Y\u0131pranma tazminat\u0131,<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nab) \u00d6zel hizmet tazminat\u0131,<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nac) Yabanc\u0131 dil tazminat\u0131<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nad) Vardiya ve a\u011f\u0131r vas\u0131ta tazminat\u0131,<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nae) \u0130mza zorunlulu\u011fu tazminat\u0131<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\naf) Seyyar g\u00f6rev tazminat\u0131,<\/td>\n\u2013<\/td>\n\u00a0\u2014\u2014\u2014\u2014\u2013<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nag) Tabii afet yard\u0131m\u0131<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nah) Nakit \u00f6denen kira yard\u0131m\u0131,<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\na\u0131) Nakit \u00f6denen giyecek yard\u0131m\u0131<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nai) Nakit \u00f6denen yakacak yard\u0131m\u0131,<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\naj) Askerlik yard\u0131m\u0131<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nak) S\u00fcnnet yard\u0131m\u0131,<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nal) Nakit \u00f6denen ta\u015f\u0131t yard\u0131m\u0131<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nam) Nakit \u00f6denen \u0131s\u0131tma yard\u0131m\u0131,<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nan) Nakit \u00f6denen elbise diki\u015f bedeli,<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nao) Nakit \u00f6denen ayakkab\u0131 bedeli<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\na\u00f6) Ek tazminat,<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nap) Y\u0131lba\u015f\u0131 paras\u0131,<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nar) Kre\u015f \u00fccreti<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nas) Makam tazminat\u0131,<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\na\u015f) \u0130\u015f riski zamm\u0131<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nat) Bayram har\u00e7l\u0131\u011f\u0131<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n\u00a0<\/strong><\/td>\n\u00a0 b) \u0130kramiye<\/strong><\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nba) Bayram ikramiyesi<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nbb) Y\u0131lba\u015f\u0131 ikramiyesi<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nbc) 6772 Say\u0131l\u0131 Kanun gere\u011fince \u00f6denen ikramiye (2.ikramiye hari\u00e7)<\/td>\n\u2013<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nbd) 6772 say\u0131l\u0131 Kanun gere\u011fince Bakanlar Kurulu karar\u0131na dayan\u0131larak \u00f6denen ikramiye<\/td>\n\u2013<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nbe) 2448 say\u0131l\u0131 Kanun gere\u011fince \u00f6denen ikramiye<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n\u2013\u00a0J\u00fcbile ikramiyesi<\/td>\n\u2013<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n\u2013\u00a0Mesleki e\u011fitim g\u00f6ren \u00f6\u011frencilere \u00f6denen ikramiye<\/td>\n\u2013<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n\u00a0<\/strong><\/td>\nc) Hakk\u0131 huzurlar (toplant\u0131 paras\u0131)sigortal\u0131 ise<\/strong><\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n\u00a0<\/strong><\/td>\nd) Eleman teminindeki g\u00fc\u00e7l\u00fck zamm\u0131, k\u0131dem zamm\u0131<\/strong><\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
4<\/strong><\/td>\n\u00a0<\/strong><\/td>\n\u0130dare veya kaza mercilerince verilen karar gere\u011fince yap\u0131lan \u00f6demeler<\/strong><\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\na) \u00dccret niteli\u011finde olanlar<\/td>\n+<\/td>\nHak Edilen Ay<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nb) \u00dccretin eklentileri niteli\u011finde olanlar<\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
5<\/strong><\/td>\n\u00a0<\/strong><\/td>\nDi\u011fer \u00f6demeler<\/strong><\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
6<\/td>\n\u00a0<\/strong><\/td>\nSigortal\u0131lara istirahatli iken \u00f6denen \u00fccretler<\/strong><\/td>\n+<\/td>\nHak Edilen Ay<\/td>\n<\/tr>\n
7<\/td>\n\u00a0<\/strong><\/td>\nY\u0131ll\u0131k izin \u00fccretleri<\/strong><\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
8<\/td>\n\u00a0<\/strong><\/td>\n\u0130zin har\u00e7l\u0131\u011f\u0131 (i\u015fkazas\u0131 ve meslek hastal\u0131\u011f\u0131 hari\u00e7)<\/strong><\/td>\n+<\/td>\n\u00d6dendi\u011fi Ay<\/td>\n<\/tr>\n
9<\/td>\n\u00a0<\/strong><\/td>\nYolluklar<\/strong><\/td>\n\u2013<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\na) Personelin toplu halde i\u015fe gidip gelmesinde servis sa\u011flanmas\u0131<\/td>\n\u2013<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nb) Personelin evinden i\u015fe gelip gitmesi i\u00e7in abonman bileti verilmesi (belgelenmesi ko\u015fulu ile)<\/td>\n\u2013<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nc) Harc\u0131rahlar<\/td>\n\u2013<\/td>\n<\/td>\n<\/tr>\n
10<\/strong><\/td>\n\u00a0<\/strong><\/td>\n\u00c7ocuk zamm\u0131 (\u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131nca belirlenecek miktar\u0131 a\u015fmamak \u00fczere)<\/strong><\/td>\n\u2013<\/td>\n\u00a0\u2014-<\/td>\n<\/tr>\n
11<\/strong><\/td>\n\u00a0<\/strong><\/td>\nAile zamm\u0131 (\u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131nca belirlenecek miktar\u0131 a\u015fmamak \u00fczere)<\/strong><\/td>\n\u2013<\/td>\n\u00a0\u2014\u2013<\/td>\n<\/tr>\n
12<\/strong><\/td>\n\u00a0<\/strong><\/td>\nYemek Paras\u0131 (\u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131nca belirlenecek miktar\u0131 a\u015fmamak \u00fczere)<\/strong><\/td>\n\u2013<\/td>\n\u00a0\u2014\u2014-<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n\u00a0 a) \u0130\u015fyerinde personeline yedirilen yemek, yo\u011furt v.b.<\/td>\n\u2013<\/td>\n<\/td>\n<\/tr>\n
13<\/td>\n\u00a0<\/strong><\/td>\n\u00d6l\u00fcm yard\u0131m\u0131<\/strong><\/td>\n\u2013<\/td>\n<\/td>\n<\/tr>\n
14<\/td>\n\u00a0<\/strong><\/td>\nDo\u011fum yard\u0131m\u0131<\/strong><\/td>\n\u2013<\/td>\n<\/td>\n<\/tr>\n
15<\/td>\n\u00a0<\/strong><\/td>\nEvlenme yard\u0131m\u0131<\/strong><\/td>\n\u2013<\/td>\n<\/td>\n<\/tr>\n
16<\/td>\n\u00a0<\/strong><\/td>\nAyni yard\u0131mlar<\/strong><\/td>\n\u2013<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\na) Ayni konut tahsisi<\/td>\n\u2013<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\nb) \u0130\u015fyerinde kullan\u0131lmak \u00fczere havlu, sabun v.b.<\/td>\n\u2013<\/td>\n<\/td>\n<\/tr>\n
17<\/td>\n\u00a0<\/strong><\/td>\nGeri \u00f6demeli \u00fccret avanslar\u0131<\/strong><\/td>\n\u2013<\/td>\n<\/td>\n<\/tr>\n
18<\/td>\n\u00a0<\/strong><\/td>\nK\u0131dem tazminat\u0131<\/strong><\/td>\n\u2013<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"Prime Esas Olmayan Kazan\u00e7lar 506 say\u0131l\u0131 Sosyal Sigortalar Kanununun 4958 say\u0131l\u0131 Kanunla de\u011fi\u015fik\u00a0 77 nci maddesinin ikinci f\u0131kras\u0131nda, \u00f6l\u00fcm, do\u011fum […]","protected":false},"author":3,"featured_media":1115,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-256","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pratik-bilgiler"],"_links":{"self":[{"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/posts\/256","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/comments?post=256"}],"version-history":[{"count":14,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/posts\/256\/revisions"}],"predecessor-version":[{"id":10690,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/posts\/256\/revisions\/10690"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/media\/1115"}],"wp:attachment":[{"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/media?parent=256"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/categories?post=256"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yerelsen.org.tr\/index.php\/wp-json\/wp\/v2\/tags?post=256"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}