{"status":true,"post":{"id":17487,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:20:01","created_at":"2017-11-19T21:00:00.000000Z","updated_at":"2022-10-21T07:20:01.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":17487,"is_featured":0,"title":"Fazla mesai ihtilaflar\u0131nda p\u00fcf noktalar","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

*<\/span> Fazla \u00e7al\u0131\u015fma saat \u00fccreti, normal \u00e7al\u0131\u015fma saat \u00fccretinin y\u00fczde 50 fazlas\u0131yla \u00f6deniyor. \u0130\u015f\u00e7iye, fazla \u00e7al\u0131\u015fma yapt\u0131\u011f\u0131 saatler i\u00e7in normal \u00e7al\u0131\u015fma \u00fccreti \u00f6denmi\u015fse, bu halde sadece kalan y\u00fczde 50 zaml\u0131 k\u0131sm\u0131 \u00f6deniyor. Y\u00fczde 50 fazlas\u0131yla \u00f6deme kural\u0131, nispi emredici bir nitelik ta\u015f\u0131yor.<\/em><\/strong><\/span><\/p>

Fazla \u00e7al\u0131\u015fma, g\u00fcnl\u00fck hayatta \u2018fazla mesai\u2019 diye tabir ediliyor.Fazla \u00e7al\u0131\u015fma saat \u00fccreti, normal \u00e7al\u0131\u015fma saat \u00fccretinin y\u00fczde 50 fazlas\u0131yla \u00f6denir. \u0130\u015f\u00e7iye fazla \u00e7al\u0131\u015fma yapt\u0131\u011f\u0131 saatler i\u00e7in normal \u00e7al\u0131\u015fma \u00fccreti \u00f6denmi\u015fse, bu halde sadece kalan y\u00fczde 50 zaml\u0131 k\u0131sm\u0131 \u00f6denir.<\/span><\/p>

Y\u00fczde 50 fazlas\u0131yla \u00f6deme kural\u0131, nispi emredici bir nitelik ta\u015f\u0131yor. Bu nedenle i\u015f\u00e7i ve i\u015fveren taraflar\u0131n\u0131n bunun alt\u0131nda bir oran belirlemeleri m\u00fcmk\u00fcn de\u011fil. Bu oran taban niteli\u011finde. Ancak s\u00f6zle\u015fmelerle bu oran\u0131 daha y\u00fcksek tutmak m\u00fcmk\u00fcn. Bu konuda tavan \u00f6ng\u00f6r\u00fclm\u00fcyor.<\/span><\/p>

HESAPLAMA\u2008Y\u00d6NTEM\u0130<\/strong><\/span><\/p>

Fazla \u00e7al\u0131\u015fma \u00fccreti, ait oldu\u011fu d\u00f6nem \u00fccretiyle hesaplan\u0131yor. Son \u00fccrete g\u00f6re hesaplama yap\u0131lmas\u0131 do\u011fru olmuyor. <\/span>
Yarg\u0131tay kararlar\u0131 da bu y\u00f6nde.<\/span><\/p>

Bu durumda fazla \u00e7al\u0131\u015fma \u00fccretlerinin hesab\u0131 i\u00e7in i\u015f\u00e7inin son \u00fccretinin bilinmesi yeterli olmuyor. \u0130stek konusu d\u00f6nem i\u00e7inde i\u015f\u00e7i \u00fccretlerinin miktar\u0131 da belirlenmeli.<\/span><\/p>

GE\u00c7M\u0130\u015e \u00dcCRET B\u0130L\u0130NM\u0130YORSA!<\/strong><\/span><\/p>

\u0130\u015f\u00e7inin ge\u00e7mi\u015f d\u00f6nemlere ait \u00fccretinin belirlenememesi halinde bilinen \u00fccretin asgari \u00fccrete oran\u0131 yap\u0131larak bilinmeyen \u00fccretin buna g\u00f6re tespiti de Yarg\u0131tay 9. Hukuk Dairesi taraf\u0131ndan kabul g\u00f6r\u00fcyor. Ancak i\u015f\u00e7inin i\u015fyerinde \u00e7al\u0131\u015ft\u0131\u011f\u0131 s\u00fcre i\u00e7inde terfi ederek \u00e7e\u015fitli unvanlar almas\u0131 veya son d\u00f6nemlerde toplu i\u015f s\u00f6zle\u015fmesinden yararlanmas\u0131 gibi durumlarda, bilinen son \u00fccretin asgari \u00fccrete oran\u0131n\u0131n ge\u00e7mi\u015f d\u00f6nemler y\u00f6n\u00fcnden dikkate al\u0131nmas\u0131n\u0131n do\u011fru olmas\u0131 do\u011fru olmuyor. Bu gibi hallerde ilgili meslek kurulu\u015fundan bilinmeyen d\u00f6nemlerin \u00fccretleri sorulmal\u0131 ve dosyadaki di\u011fer deliller bir de\u011ferlendirmeye tabi tutularak bir karar verilmeli.<\/span><\/p>

\u00d6RNEK UYGULAMA<\/strong><\/span><\/p>

Hesaplanmas\u0131, a\u015fa\u011f\u0131daki \u00f6rnekte \u015f\u00f6yle g\u00f6steriliyor:<\/span><\/p>

\u00d6rne\u011fin ( X ) Tekstil Ltd. i\u015fyerinde haftal\u0131k \u00e7al\u0131\u015fma s\u00fcresinin yasal \u00e7al\u0131\u015fma s\u00fcresi olan 45 saat olarak belirlendi\u011fini \u00e7al\u0131\u015fanlar\u0131n 2017\/May\u0131s ay\u0131n\u0131n 2. haftas\u0131nda47 saat \u00e7al\u0131\u015fm\u0131\u015f olduklar\u0131n\u0131 varsayal\u0131m.<\/span><\/p>

Bu durumda 47 saatlik haftal\u0131k \u00e7al\u0131\u015fma s\u00fcresi yasal haftal\u0131k \u00e7al\u0131\u015fma (45) s\u00fcresinin 2 saat \u00fcst\u00fcnde bulundu\u011fundan bu 2 saatlik \u00e7al\u0131\u015fma fazla\u00e7al\u0131\u015fma olup bu s\u00fcrelere ait \u00e7al\u0131\u015fmalar i\u00e7in normal \u00e7al\u0131\u015fma \u00fccretlerinin saat ba\u015f\u0131na d\u00fc\u015fen miktar\u0131n\u0131n y\u00fczde 50 y\u00fckseltilmesiyle \u00f6denmesi gerekiyor.<\/span><\/p>

Sorular\u0131n\u0131z i\u00e7in: <\/em><\/strong><\/span><\/p>

HAFTALIK 45 SAAT\u0130N ALTINDAK\u0130 \u00c7ALI\u015eMALAR<\/strong><\/span><\/p>

\u0130\u015f Kanunu\u2019na g\u00f6re i\u015f\u00e7inin normal \u00e7al\u0131\u015fma \u00fccretinin s\u00f6zle\u015fmelerle haftal\u0131k 45 saatin alt\u0131nda belirlenmesi halinde, i\u015f\u00e7inin bu s\u00fcreden fazla, ancak 45 saate kadar olan \u00e7al\u0131\u015fmalar\u0131, fazla s\u00fcrelerle \u00e7al\u0131\u015fma olarak kabul ediliyor. Bu \u015fekilde fazla saatlerde \u00e7al\u0131\u015fma halinde normal \u00e7al\u0131\u015fma saat \u00fccreti y\u00fczde 25 y\u00fckseltilerek \u00f6denmeli.<\/span><\/p>

\u0130\u015e\u00c7\u0130YE SERBEST ZAMAN HAKKI<\/strong><\/span><\/p>

\u0130\u015f Kanunu, i\u015f\u00e7iye isterse \u00fccreti yerine serbest zaman kullanma hakk\u0131 tan\u0131yor. Bu s\u00fcre, fazla \u00e7al\u0131\u015fma i\u00e7in her saat kar\u015f\u0131l\u0131\u011f\u0131 1 saat 30 dakika, fazla s\u00fcreli \u00e7al\u0131\u015fmada ise 1 saat 15 dakika olarak belirlendi. Bu s\u00fcrelerin de s\u00f6zle\u015fmelerle art\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcn.<\/span>
Par\u00e7a ba\u015f\u0131na veya yap\u0131lan i\u015f tutar\u0131na g\u00f6re \u00fccret \u00f6denen i\u015flerde, fazla \u00e7al\u0131\u015fma s\u00fcresince i\u015f\u00e7inin \u00fcretti\u011fi par\u00e7a veya i\u015f tutar\u0131n\u0131n hesaplanmas\u0131nda zorluk \u00e7ekilmeyen hallerde, her bir fazla saat i\u00e7inde yap\u0131lan par\u00e7ay\u0131 veya i\u015f tutar\u0131n\u0131 kar\u015f\u0131layan \u00fccret esas al\u0131narak fazla \u00e7al\u0131\u015fma veya fazla s\u00fcrelerle \u00e7al\u0131\u015fma \u00fccreti hesaplan\u0131yor. <\/span><\/p>

Bu usul\u00fcn uygulanmas\u0131nda zorluk \u00e7ekilen hallerde, par\u00e7a ba\u015f\u0131na veya yap\u0131lan i\u015f tutar\u0131na ait \u00f6deme d\u00f6neminde meydana getirilen par\u00e7a veya i\u015f tutarlar\u0131, o d\u00f6nem i\u00e7inde \u00e7al\u0131\u015f\u0131lm\u0131\u015f olan normal ve fazla \u00e7al\u0131\u015fma saatleri say\u0131s\u0131na b\u00f6l\u00fcnerek bir saate d\u00fc\u015fen par\u00e7a veya i\u015f tutar\u0131 bulunuyor. Bu \u015fekilde bulunan bir saatlik par\u00e7a veya i\u015f tutar\u0131na d\u00fc\u015fecek bir saatlik normal \u00fccretin y\u00fczde 50 fazlas\u0131 fazla \u00e7al\u0131\u015fma \u00fccreti, y\u00fczde 25 fazlas\u0131 ise fazla s\u00fcrelerle \u00e7al\u0131\u015fma \u00fccretidir. \u0130\u015f\u00e7inin par\u00e7a ba\u015f\u0131 \u00fccreti i\u00e7inde zams\u0131z k\u0131sm\u0131 \u00f6denmi\u015f olmakla, fazla \u00e7al\u0131\u015fma \u00fccreti sadece y\u00fczde 50 zam miktar\u0131na g\u00f6re belirlenmeli.<\/span><\/p>

Y\u00dcZDE USUL\u00dc \u00dcCRET VE FAZLA MESA\u0130S\u0130<\/strong><\/span><\/p>

Otel, lokanta, e\u011flence yerleri gibi i\u015fyerlerinde m\u00fc\u015fterilerin hesap pusulalar\u0131nda belirli bir y\u00fczde olarak eklenen paralar\u0131n i\u015fverence toplanarak i\u015f\u00e7ilerin katk\u0131lar\u0131na g\u00f6re belli bir oranda da\u011f\u0131t\u0131m\u0131 \u015feklinde uygulanan \u00fccret sistemine \u2018y\u00fczde usul\u00fc \u00fccret\u2019 deniliyor. Y\u00fczde usul\u00fcn\u00fcn uyguland\u0131\u011f\u0131 i\u015fyerlerinde fazla \u00e7al\u0131\u015fma \u00fccreti, i\u015fveren, y\u00fczde usul\u00fc toplanan paralar\u0131 i\u015fyerinde \u00e7al\u0131\u015fan i\u015f\u00e7iler aras\u0131nda, eksiksiz olarak da\u011f\u0131tmak zorunda. Fazla \u00e7al\u0131\u015fma yapan i\u015f\u00e7ilerin fazla \u00e7al\u0131\u015fma saatlerine ait puanlar\u0131 normal \u00e7al\u0131\u015fma puanlar\u0131na ekleniyor. Y\u00fczdelerden \u00f6denen fazla saatlerde \u00e7al\u0131\u015fman\u0131n zams\u0131z kar\u015f\u0131l\u0131\u011f\u0131 ile zaml\u0131 olarak \u00f6denmesi, gereken \u00fccret aras\u0131ndaki fark i\u015fverence \u00f6deniyor. Zira y\u00fczde usul\u00fc \u00f6denen \u00fccret i\u00e7inde fazla \u00e7al\u0131\u015fmalar\u0131n zams\u0131z tutar\u0131 \u00f6denmi\u015f oluyor. Yap\u0131lan bu a\u00e7\u0131klamalara g\u00f6re y\u00fczde usul\u00fc ya da par\u00e7a ba\u015f\u0131 \u00fccret \u00f6demesinin \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc \u00e7al\u0131\u015fma bi\u00e7iminde fazla \u00e7al\u0131\u015fmalar, saat \u00fccretinin y\u00fczde 150 zaml\u0131 miktar\u0131na g\u00f6re de\u011fil, sadece y\u00fczde 50 zam nispetine g\u00f6re hesaplanmal\u0131.<\/span><\/p>

HAKKAN\u0130YET \u0130ND\u0130R\u0130M\u0130<\/strong><\/span><\/p>

Fazla \u00e7al\u0131\u015fmalar\u0131n uzun bir s\u00fcre i\u00e7in hesaplanmas\u0131 ve miktar\u0131n y\u00fcksek \u00e7\u0131kmas\u0131 halinde Yarg\u0131tay\u2019ca son y\u0131llarda hakkaniyet indirimi yap\u0131lmas\u0131 gerekti\u011fi istikrarl\u0131 uygulama halini ald\u0131. Ancak fazla \u00e7al\u0131\u015fman\u0131n takdiri, delil niteli\u011findeki tan\u0131k anlat\u0131mlar\u0131 yerine yaz\u0131l\u0131 belgelere ve i\u015fveren kay\u0131tlar\u0131na dayanmas\u0131 durumunda b\u00f6yle bir indirime gidilmiyor.<\/span><\/p>

\u0130MZA ALMAK \u00d6NEML\u0130<\/strong><\/span><\/p>

\u00dccret, banka kanal\u0131yla \u00f6deniyorsa SGK a\u00e7\u0131s\u0131ndan yeterli g\u00f6r\u00fcl\u00fcyor ve ceza uygulanm\u0131yor. Ancak fazla mesai ihtilaflar\u0131nda imzal\u0131 bordrolar \u00f6nem ta\u015f\u0131yor. Yarg\u0131tay\u2019a g\u00f6re imzal\u0131 \u00fccret bordrolar\u0131nda fazla \u00e7al\u0131\u015fma \u00fccreti \u00f6dendi\u011fi anla\u015f\u0131l\u0131yorsa, kural olarak bordro hilesi ta\u015f\u0131mad\u0131\u011f\u0131 s\u00fcrece i\u015f\u00e7i taraf\u0131ndan ger\u00e7ekte daha fazla \u00e7al\u0131\u015fma yap\u0131ld\u0131\u011f\u0131n\u0131 yaz\u0131l\u0131 delillerle kan\u0131tlanmas\u0131 gerekiyor. <\/span><\/p>

Ancak, i\u015f\u00e7inin fazla \u00e7al\u0131\u015fma alaca\u011f\u0131n\u0131n daha fazla oldu\u011fu y\u00f6n\u00fcndeki ihtiraz\u00ee kayd\u0131n\u0131n bulunmas\u0131 halinde, bordroda g\u00f6r\u00fcnenden daha fazla \u00e7al\u0131\u015fman\u0131n ispat\u0131 her t\u00fcrl\u00fc delille s\u00f6z konusu olabiliyor.<\/span><\/p>

Keza bordro hilesi bulunmad\u0131\u011f\u0131 ve bordro ile fazla mesai \u00fccreti \u00f6denmi\u015f ve ihtiraz\u0131 kay\u0131t konmam\u0131\u015f ise tan\u0131k beyanlar\u0131na dayal\u0131 fazla \u00e7al\u0131\u015fma tespitinde \u00f6denen aylar\u0131n d\u0131\u015flanmas\u0131, aksi halde ise \u00f6denenlerin mahsup edilmesi gerekiyor. <\/span><\/p>

Ba\u015fka bir anlat\u0131mla, i\u015fverence i\u015f\u00e7ilerin fazla \u00e7al\u0131\u015fma \u00fccreti talep etmesine engel olacak \u015fekilde sembolik fazla \u00e7al\u0131\u015fma tahakkuklar\u0131 yap\u0131l\u0131rsa bu aylar fazla \u00e7al\u0131\u015fma hesab\u0131ndan d\u0131\u015flanmaz; ancak yap\u0131lan fazla \u00e7al\u0131\u015fma \u00f6demeleri, tespit edilen fazla \u00e7al\u0131\u015fma \u00fccreti alaca\u011f\u0131ndan mahsup ediliyor.<\/span><\/p> \t\t\t\t","slug":"fazla-mesai-ihtilaflarinda-puf-noktalar","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Fazla mesai ihtilaflar\u0131nda p\u00fcf noktalar","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":238,"cropped_1200x675":null,"user":{"id":7,"name":"\u0130SA","surname":"KARAKA\u015e","email":"igurmen@yandex.com.tr","slug":"isa-karakas","avatar":"\/front\/uploads\/avatar\/1733691600UsNll1YpnmquGG1.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-15T09:39:41.000000Z","updated_at":"2024-12-18T10:20:38.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":17586,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":17487,"locale":"tr","category_id":73,"title":"Fazla mesai ihtilaflar\u0131nda p\u00fcf noktalar","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

*<\/span> Fazla \u00e7al\u0131\u015fma saat \u00fccreti, normal \u00e7al\u0131\u015fma saat \u00fccretinin y\u00fczde 50 fazlas\u0131yla \u00f6deniyor. \u0130\u015f\u00e7iye, fazla \u00e7al\u0131\u015fma yapt\u0131\u011f\u0131 saatler i\u00e7in normal \u00e7al\u0131\u015fma \u00fccreti \u00f6denmi\u015fse, bu halde sadece kalan y\u00fczde 50 zaml\u0131 k\u0131sm\u0131 \u00f6deniyor. Y\u00fczde 50 fazlas\u0131yla \u00f6deme kural\u0131, nispi emredici bir nitelik ta\u015f\u0131yor.<\/em><\/strong><\/span><\/p>

Fazla \u00e7al\u0131\u015fma, g\u00fcnl\u00fck hayatta \u2018fazla mesai\u2019 diye tabir ediliyor.Fazla \u00e7al\u0131\u015fma saat \u00fccreti, normal \u00e7al\u0131\u015fma saat \u00fccretinin y\u00fczde 50 fazlas\u0131yla \u00f6denir. \u0130\u015f\u00e7iye fazla \u00e7al\u0131\u015fma yapt\u0131\u011f\u0131 saatler i\u00e7in normal \u00e7al\u0131\u015fma \u00fccreti \u00f6denmi\u015fse, bu halde sadece kalan y\u00fczde 50 zaml\u0131 k\u0131sm\u0131 \u00f6denir.<\/span><\/p>

Y\u00fczde 50 fazlas\u0131yla \u00f6deme kural\u0131, nispi emredici bir nitelik ta\u015f\u0131yor. Bu nedenle i\u015f\u00e7i ve i\u015fveren taraflar\u0131n\u0131n bunun alt\u0131nda bir oran belirlemeleri m\u00fcmk\u00fcn de\u011fil. Bu oran taban niteli\u011finde. Ancak s\u00f6zle\u015fmelerle bu oran\u0131 daha y\u00fcksek tutmak m\u00fcmk\u00fcn. Bu konuda tavan \u00f6ng\u00f6r\u00fclm\u00fcyor.<\/span><\/p>

HESAPLAMA\u2008Y\u00d6NTEM\u0130<\/strong><\/span><\/p>

Fazla \u00e7al\u0131\u015fma \u00fccreti, ait oldu\u011fu d\u00f6nem \u00fccretiyle hesaplan\u0131yor. Son \u00fccrete g\u00f6re hesaplama yap\u0131lmas\u0131 do\u011fru olmuyor. <\/span>
Yarg\u0131tay kararlar\u0131 da bu y\u00f6nde.<\/span><\/p>

Bu durumda fazla \u00e7al\u0131\u015fma \u00fccretlerinin hesab\u0131 i\u00e7in i\u015f\u00e7inin son \u00fccretinin bilinmesi yeterli olmuyor. \u0130stek konusu d\u00f6nem i\u00e7inde i\u015f\u00e7i \u00fccretlerinin miktar\u0131 da belirlenmeli.<\/span><\/p>

GE\u00c7M\u0130\u015e \u00dcCRET B\u0130L\u0130NM\u0130YORSA!<\/strong><\/span><\/p>

\u0130\u015f\u00e7inin ge\u00e7mi\u015f d\u00f6nemlere ait \u00fccretinin belirlenememesi halinde bilinen \u00fccretin asgari \u00fccrete oran\u0131 yap\u0131larak bilinmeyen \u00fccretin buna g\u00f6re tespiti de Yarg\u0131tay 9. Hukuk Dairesi taraf\u0131ndan kabul g\u00f6r\u00fcyor. Ancak i\u015f\u00e7inin i\u015fyerinde \u00e7al\u0131\u015ft\u0131\u011f\u0131 s\u00fcre i\u00e7inde terfi ederek \u00e7e\u015fitli unvanlar almas\u0131 veya son d\u00f6nemlerde toplu i\u015f s\u00f6zle\u015fmesinden yararlanmas\u0131 gibi durumlarda, bilinen son \u00fccretin asgari \u00fccrete oran\u0131n\u0131n ge\u00e7mi\u015f d\u00f6nemler y\u00f6n\u00fcnden dikkate al\u0131nmas\u0131n\u0131n do\u011fru olmas\u0131 do\u011fru olmuyor. Bu gibi hallerde ilgili meslek kurulu\u015fundan bilinmeyen d\u00f6nemlerin \u00fccretleri sorulmal\u0131 ve dosyadaki di\u011fer deliller bir de\u011ferlendirmeye tabi tutularak bir karar verilmeli.<\/span><\/p>

\u00d6RNEK UYGULAMA<\/strong><\/span><\/p>

Hesaplanmas\u0131, a\u015fa\u011f\u0131daki \u00f6rnekte \u015f\u00f6yle g\u00f6steriliyor:<\/span><\/p>

\u00d6rne\u011fin ( X ) Tekstil Ltd. i\u015fyerinde haftal\u0131k \u00e7al\u0131\u015fma s\u00fcresinin yasal \u00e7al\u0131\u015fma s\u00fcresi olan 45 saat olarak belirlendi\u011fini \u00e7al\u0131\u015fanlar\u0131n 2017\/May\u0131s ay\u0131n\u0131n 2. haftas\u0131nda47 saat \u00e7al\u0131\u015fm\u0131\u015f olduklar\u0131n\u0131 varsayal\u0131m.<\/span><\/p>

Bu durumda 47 saatlik haftal\u0131k \u00e7al\u0131\u015fma s\u00fcresi yasal haftal\u0131k \u00e7al\u0131\u015fma (45) s\u00fcresinin 2 saat \u00fcst\u00fcnde bulundu\u011fundan bu 2 saatlik \u00e7al\u0131\u015fma fazla\u00e7al\u0131\u015fma olup bu s\u00fcrelere ait \u00e7al\u0131\u015fmalar i\u00e7in normal \u00e7al\u0131\u015fma \u00fccretlerinin saat ba\u015f\u0131na d\u00fc\u015fen miktar\u0131n\u0131n y\u00fczde 50 y\u00fckseltilmesiyle \u00f6denmesi gerekiyor.<\/span><\/p>

Sorular\u0131n\u0131z i\u00e7in: <\/em><\/strong><\/span><\/p>

HAFTALIK 45 SAAT\u0130N ALTINDAK\u0130 \u00c7ALI\u015eMALAR<\/strong><\/span><\/p>

\u0130\u015f Kanunu\u2019na g\u00f6re i\u015f\u00e7inin normal \u00e7al\u0131\u015fma \u00fccretinin s\u00f6zle\u015fmelerle haftal\u0131k 45 saatin alt\u0131nda belirlenmesi halinde, i\u015f\u00e7inin bu s\u00fcreden fazla, ancak 45 saate kadar olan \u00e7al\u0131\u015fmalar\u0131, fazla s\u00fcrelerle \u00e7al\u0131\u015fma olarak kabul ediliyor. Bu \u015fekilde fazla saatlerde \u00e7al\u0131\u015fma halinde normal \u00e7al\u0131\u015fma saat \u00fccreti y\u00fczde 25 y\u00fckseltilerek \u00f6denmeli.<\/span><\/p>

\u0130\u015e\u00c7\u0130YE SERBEST ZAMAN HAKKI<\/strong><\/span><\/p>

\u0130\u015f Kanunu, i\u015f\u00e7iye isterse \u00fccreti yerine serbest zaman kullanma hakk\u0131 tan\u0131yor. Bu s\u00fcre, fazla \u00e7al\u0131\u015fma i\u00e7in her saat kar\u015f\u0131l\u0131\u011f\u0131 1 saat 30 dakika, fazla s\u00fcreli \u00e7al\u0131\u015fmada ise 1 saat 15 dakika olarak belirlendi. Bu s\u00fcrelerin de s\u00f6zle\u015fmelerle art\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcn.<\/span>
Par\u00e7a ba\u015f\u0131na veya yap\u0131lan i\u015f tutar\u0131na g\u00f6re \u00fccret \u00f6denen i\u015flerde, fazla \u00e7al\u0131\u015fma s\u00fcresince i\u015f\u00e7inin \u00fcretti\u011fi par\u00e7a veya i\u015f tutar\u0131n\u0131n hesaplanmas\u0131nda zorluk \u00e7ekilmeyen hallerde, her bir fazla saat i\u00e7inde yap\u0131lan par\u00e7ay\u0131 veya i\u015f tutar\u0131n\u0131 kar\u015f\u0131layan \u00fccret esas al\u0131narak fazla \u00e7al\u0131\u015fma veya fazla s\u00fcrelerle \u00e7al\u0131\u015fma \u00fccreti hesaplan\u0131yor. <\/span><\/p>

Bu usul\u00fcn uygulanmas\u0131nda zorluk \u00e7ekilen hallerde, par\u00e7a ba\u015f\u0131na veya yap\u0131lan i\u015f tutar\u0131na ait \u00f6deme d\u00f6neminde meydana getirilen par\u00e7a veya i\u015f tutarlar\u0131, o d\u00f6nem i\u00e7inde \u00e7al\u0131\u015f\u0131lm\u0131\u015f olan normal ve fazla \u00e7al\u0131\u015fma saatleri say\u0131s\u0131na b\u00f6l\u00fcnerek bir saate d\u00fc\u015fen par\u00e7a veya i\u015f tutar\u0131 bulunuyor. Bu \u015fekilde bulunan bir saatlik par\u00e7a veya i\u015f tutar\u0131na d\u00fc\u015fecek bir saatlik normal \u00fccretin y\u00fczde 50 fazlas\u0131 fazla \u00e7al\u0131\u015fma \u00fccreti, y\u00fczde 25 fazlas\u0131 ise fazla s\u00fcrelerle \u00e7al\u0131\u015fma \u00fccretidir. \u0130\u015f\u00e7inin par\u00e7a ba\u015f\u0131 \u00fccreti i\u00e7inde zams\u0131z k\u0131sm\u0131 \u00f6denmi\u015f olmakla, fazla \u00e7al\u0131\u015fma \u00fccreti sadece y\u00fczde 50 zam miktar\u0131na g\u00f6re belirlenmeli.<\/span><\/p>

Y\u00dcZDE USUL\u00dc \u00dcCRET VE FAZLA MESA\u0130S\u0130<\/strong><\/span><\/p>

Otel, lokanta, e\u011flence yerleri gibi i\u015fyerlerinde m\u00fc\u015fterilerin hesap pusulalar\u0131nda belirli bir y\u00fczde olarak eklenen paralar\u0131n i\u015fverence toplanarak i\u015f\u00e7ilerin katk\u0131lar\u0131na g\u00f6re belli bir oranda da\u011f\u0131t\u0131m\u0131 \u015feklinde uygulanan \u00fccret sistemine \u2018y\u00fczde usul\u00fc \u00fccret\u2019 deniliyor. Y\u00fczde usul\u00fcn\u00fcn uyguland\u0131\u011f\u0131 i\u015fyerlerinde fazla \u00e7al\u0131\u015fma \u00fccreti, i\u015fveren, y\u00fczde usul\u00fc toplanan paralar\u0131 i\u015fyerinde \u00e7al\u0131\u015fan i\u015f\u00e7iler aras\u0131nda, eksiksiz olarak da\u011f\u0131tmak zorunda. Fazla \u00e7al\u0131\u015fma yapan i\u015f\u00e7ilerin fazla \u00e7al\u0131\u015fma saatlerine ait puanlar\u0131 normal \u00e7al\u0131\u015fma puanlar\u0131na ekleniyor. Y\u00fczdelerden \u00f6denen fazla saatlerde \u00e7al\u0131\u015fman\u0131n zams\u0131z kar\u015f\u0131l\u0131\u011f\u0131 ile zaml\u0131 olarak \u00f6denmesi, gereken \u00fccret aras\u0131ndaki fark i\u015fverence \u00f6deniyor. Zira y\u00fczde usul\u00fc \u00f6denen \u00fccret i\u00e7inde fazla \u00e7al\u0131\u015fmalar\u0131n zams\u0131z tutar\u0131 \u00f6denmi\u015f oluyor. Yap\u0131lan bu a\u00e7\u0131klamalara g\u00f6re y\u00fczde usul\u00fc ya da par\u00e7a ba\u015f\u0131 \u00fccret \u00f6demesinin \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc \u00e7al\u0131\u015fma bi\u00e7iminde fazla \u00e7al\u0131\u015fmalar, saat \u00fccretinin y\u00fczde 150 zaml\u0131 miktar\u0131na g\u00f6re de\u011fil, sadece y\u00fczde 50 zam nispetine g\u00f6re hesaplanmal\u0131.<\/span><\/p>

HAKKAN\u0130YET \u0130ND\u0130R\u0130M\u0130<\/strong><\/span><\/p>

Fazla \u00e7al\u0131\u015fmalar\u0131n uzun bir s\u00fcre i\u00e7in hesaplanmas\u0131 ve miktar\u0131n y\u00fcksek \u00e7\u0131kmas\u0131 halinde Yarg\u0131tay\u2019ca son y\u0131llarda hakkaniyet indirimi yap\u0131lmas\u0131 gerekti\u011fi istikrarl\u0131 uygulama halini ald\u0131. Ancak fazla \u00e7al\u0131\u015fman\u0131n takdiri, delil niteli\u011findeki tan\u0131k anlat\u0131mlar\u0131 yerine yaz\u0131l\u0131 belgelere ve i\u015fveren kay\u0131tlar\u0131na dayanmas\u0131 durumunda b\u00f6yle bir indirime gidilmiyor.<\/span><\/p>

\u0130MZA ALMAK \u00d6NEML\u0130<\/strong><\/span><\/p>

\u00dccret, banka kanal\u0131yla \u00f6deniyorsa SGK a\u00e7\u0131s\u0131ndan yeterli g\u00f6r\u00fcl\u00fcyor ve ceza uygulanm\u0131yor. Ancak fazla mesai ihtilaflar\u0131nda imzal\u0131 bordrolar \u00f6nem ta\u015f\u0131yor. Yarg\u0131tay\u2019a g\u00f6re imzal\u0131 \u00fccret bordrolar\u0131nda fazla \u00e7al\u0131\u015fma \u00fccreti \u00f6dendi\u011fi anla\u015f\u0131l\u0131yorsa, kural olarak bordro hilesi ta\u015f\u0131mad\u0131\u011f\u0131 s\u00fcrece i\u015f\u00e7i taraf\u0131ndan ger\u00e7ekte daha fazla \u00e7al\u0131\u015fma yap\u0131ld\u0131\u011f\u0131n\u0131 yaz\u0131l\u0131 delillerle kan\u0131tlanmas\u0131 gerekiyor. <\/span><\/p>

Ancak, i\u015f\u00e7inin fazla \u00e7al\u0131\u015fma alaca\u011f\u0131n\u0131n daha fazla oldu\u011fu y\u00f6n\u00fcndeki ihtiraz\u00ee kayd\u0131n\u0131n bulunmas\u0131 halinde, bordroda g\u00f6r\u00fcnenden daha fazla \u00e7al\u0131\u015fman\u0131n ispat\u0131 her t\u00fcrl\u00fc delille s\u00f6z konusu olabiliyor.<\/span><\/p>

Keza bordro hilesi bulunmad\u0131\u011f\u0131 ve bordro ile fazla mesai \u00fccreti \u00f6denmi\u015f ve ihtiraz\u0131 kay\u0131t konmam\u0131\u015f ise tan\u0131k beyanlar\u0131na dayal\u0131 fazla \u00e7al\u0131\u015fma tespitinde \u00f6denen aylar\u0131n d\u0131\u015flanmas\u0131, aksi halde ise \u00f6denenlerin mahsup edilmesi gerekiyor. <\/span><\/p>

Ba\u015fka bir anlat\u0131mla, i\u015fverence i\u015f\u00e7ilerin fazla \u00e7al\u0131\u015fma \u00fccreti talep etmesine engel olacak \u015fekilde sembolik fazla \u00e7al\u0131\u015fma tahakkuklar\u0131 yap\u0131l\u0131rsa bu aylar fazla \u00e7al\u0131\u015fma hesab\u0131ndan d\u0131\u015flanmaz; ancak yap\u0131lan fazla \u00e7al\u0131\u015fma \u00f6demeleri, tespit edilen fazla \u00e7al\u0131\u015fma \u00fccreti alaca\u011f\u0131ndan mahsup ediliyor.<\/span><\/p> \t\t\t\t","slug":"fazla-mesai-ihtilaflarinda-puf-noktalar","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Fazla mesai ihtilaflar\u0131nda p\u00fcf noktalar","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":238,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}