\u00c7al\u0131\u015fanlar\u0131n k\u0131dem tazminat\u0131 hakk\u0131n\u0131 bir yat\u0131r\u0131m fonu \u015feklinde de\u011ferlendirmek \u00e7ok do\u011fru bir yakla\u015f\u0131m. Ama, b\u00f6yle bir fonun devlet taraf\u0131ndan i\u015fletilmesi yanl\u0131\u015f olur. Bireysel emeklilik sisteminde oldu\u011fu gibi, k\u0131dem tazminat\u0131na y\u00f6nelik i\u015fveren katk\u0131lar\u0131 i\u015fverenlerin se\u00e7ece\u011fi bir yat\u0131r\u0131m \u015firketini de \u00e7al\u0131\u015fanlar\u0131n
\nse\u00e7ece\u011fi bir ya da birka\u00e7 yat\u0131r\u0131m fonunda \u00e7al\u0131\u015fanlar ad\u0131na de\u011ferlendirilebilir.
\nK\u0131dem tazminat\u0131n\u0131n yat\u0131r\u0131m fonu \u015feklinde de\u011ferlendirilmeye ba\u015flamas\u0131ndan \u00f6nceki d\u00f6nem i\u00e7in \u00e7al\u0131\u015fanlar\u0131n k\u0131dem tazminat\u0131 hakk\u0131 elbette i\u015fverenin sorumlulu\u011funda olacakt\u0131r. \u0130\u015fveren, \u00e7al\u0131\u015fan k\u0131dem tazminat\u0131na hak kazand\u0131\u011f\u0131 takdirde bu mebla\u011f\u0131 \u00f6demek durumundad\u0131r.
\nK\u0131dem tazminat\u0131na y\u00f6nelik yat\u0131r\u0131m fonu olu\u015fturmaya ba\u015fland\u0131ktan sonra, \u00f6nceki d\u00f6neme ait i\u015fverenin y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc dondurulacakt\u0131r. Ama, i\u015fverenin ge\u00e7mi\u015fe y\u00f6nelik k\u0131dem tazminat\u0131 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn donduruldu\u011fu tarihle \u00e7al\u0131\u015fan\u0131n k\u0131dem tazminat\u0131 almaya hak kazand\u0131\u011f\u0131 tarih aras\u0131nda dondurulan i\u015fverenin k\u0131dem tazminat\u0131 sorumlulu\u011funa makul bir faiz (\u00f6rne\u011fin, ortalama enflasyon kadar) i\u015fletilmelidir. Aksi takdirde, \u00e7al\u0131\u015fan\u0131n hakk\u0131 reel olarak eriyecektir.<\/p>