{"id":57780,"date":"2019-06-19T14:08:23","date_gmt":"2019-06-19T11:08:23","guid":{"rendered":"https:\/\/www.bilgeyatirimci.com\/?p=57780"},"modified":"2019-06-19T13:49:02","modified_gmt":"2019-06-19T10:49:02","slug":"bahsis-ucrete-eklenir-tazminat-hesabina-girer","status":"publish","type":"post","link":"https:\/\/www.bilgeyatirimci.com\/i\/bahsis-ucrete-eklenir-tazminat-hesabina-girer\/","title":{"rendered":"Bah\u015fi\u015f \u00fccrete eklenir tazminat hesab\u0131na girer"},"content":{"rendered":"<p>&#8211; wp:heading {&#8220;level&#8221;:4} &#8211;><\/p><div class=\"bilge-yaziust\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-1505656415\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"9580705384\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<h4>Hizmet sekt\u00f6r\u00fcnde \u00e7al\u0131\u015fanlara m\u00fc\u015fterinin verdi\u011fi bah\u015fi\u015fler de o ki\u015filerin \u00fccreti say\u0131l\u0131r. Hatta bu bah\u015fi\u015flerden SGK primi ve vergi kesintisi yap\u0131lmal\u0131, \u00e7al\u0131\u015fan\u0131n k\u0131dem tazminat\u0131 buna g\u00f6re hesaplanmal\u0131d\u0131r. Tabii b\u00fct\u00fcn bunlar i\u015fverenin sorumlulu\u011funda<\/h4>\n<p>&#8211; \/wp:heading &#8211;><\/p>\n<p>&#8211; wp:paragraph &#8211;><\/p>\n<p>\u00dccretin \u00f6denmesi hayat\u0131m\u0131zda genellikle kar\u015f\u0131la\u015ft\u0131\u011f\u0131m\u0131z \u015fekilde, i\u015fveren taraf\u0131ndan ger\u00e7ekle\u015ftirilir. Ki\u015finin \u00e7al\u0131\u015ft\u0131\u011f\u0131 yerdeki m\u00fc\u015fteriler taraf\u0131ndan kendisine para \u00f6denmesi halinde bunun ne \u015fekilde de\u011ferlendirilece\u011fi de hep tart\u0131\u015f\u0131lagelmi\u015ftir. \u00dccretin tamamen m\u00fc\u015fterilerin \u00f6dedikleri paralardan kar\u015f\u0131lanaca\u011f\u0131n\u0131n kabul\u00fc halinde bunun \u00f6denmemesinden i\u015fveren sorumlu olacak m\u0131d\u0131r, i\u015fveren \u00f6denen bu paran\u0131n miktar\u0131n\u0131 takip ederek sigorta prime esas kazanc\u0131na dahil edecek midir, bunlar\u0131n hepsi cevaplanmay\u0131 bekleyen sorulard\u0131r. Bug\u00fcnk\u00fc yaz\u0131mda \u00fc\u00e7\u00fcnc\u00fc ki\u015filerin \u00f6dedikleri paralar\u0131n i\u015f hukuku ve sosyal g\u00fcvenlik uygulamas\u0131nda nas\u0131l de\u011ferlendirildi\u011fi \u00fczerinde duraca\u011f\u0131m.<\/p>\n<p>&#8211; \/wp:paragraph &#8211;><\/p>\n<p>&#8211; wp:heading {&#8220;level&#8221;:4} &#8211;><\/p>\n<h4>Kanunda yeri var<\/h4>\n<p>&#8211; \/wp:heading &#8211;><\/p>\n<p>&#8211; wp:paragraph &#8211;><\/p><div class=\"bilge-content-1\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-677356572\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"3167340272\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<p>\u0130\u015f Kanununun 32. maddesine g\u00f6re: \u201cGenel anlamda \u00fccret bir kimseye bir i\u015f kar\u015f\u0131l\u0131\u011f\u0131nda i\u015fveren veya \u00fc\u00e7\u00fcnc\u00fc ki\u015filer taraf\u0131ndan sa\u011flanan ve para ile \u00f6denen tutard\u0131r.\u201d Tan\u0131mda \u00fccretin i\u015fveren taraf\u0131ndan sa\u011flanabilece\u011fi gibi \u00fc\u00e7\u00fcnc\u00fc ki\u015filer taraf\u0131n da kar\u015f\u0131lanabilece\u011fi ifade edilmi\u015ftir. Dolay\u0131s\u0131yla i\u015f hukukumuzda i\u015fveren d\u0131\u015f\u0131nda \u00fc\u00e7\u00fcnc\u00fc ki\u015filerin \u00fccret \u00f6demesine y\u00f6nelik bir engel bulunmamaktad\u0131r. Bununla birlikte geni\u015f anlamda \u00fc\u00e7\u00fcnc\u00fc ki\u015filerin daha dar \u015fekilde m\u00fc\u015fterilerin \u00f6dedikleri paralar\u0131n da kendi i\u00e7inde ayr\u0131ma tabi tutulmas\u0131 gerekmektedir. M\u00fc\u015fterinin \u00fccret \u00f6demesi iki \u015fekilde ger\u00e7ekle\u015febilmektedir. Bunlardan ilki y\u00fczde usul\u00fcn\u00fcn uygulanmas\u0131d\u0131r. \u0130kincisi ise bah\u015fi\u015f sisteminin uygulanmas\u0131d\u0131r.<\/p>\n<p>&#8211; \/wp:paragraph &#8211;><\/p>\n<p>&#8211; wp:heading {&#8220;level&#8221;:4} &#8211;><\/p>\n<h4>Dengeli sistem kurmak \u00f6nemli<\/h4>\n<p>&#8211; \/wp:heading &#8211;><\/p><div class=\"bilge-content-2\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-341872336\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"1818807385\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<p>&#8211; wp:paragraph &#8211;><\/p>\n<p>\u00c7o\u011fu i\u015fveren riskten dolay\u0131 bah\u015fi\u015fi de kontrol alt\u0131nda tutma yolunu se\u00e7mektedir. Kontrol y\u00f6nteminde, bah\u015fi\u015f i\u015f\u00e7inin do\u011frudan ald\u0131\u011f\u0131 bir para olmaktan \u00e7\u0131kt\u0131\u011f\u0131ndan, -\u00f6zellikle yeniden da\u011f\u0131t\u0131m ki\u015fi bazl\u0131 de\u011fil g\u00f6rev bazl\u0131 yap\u0131l\u0131yorsa- verimlilik d\u00fc\u015fmektedir. Baz\u0131 i\u015fverenlerse kontrol y\u00f6ntemini benimsemekle birlikte ki\u015fi bazl\u0131 bah\u015fi\u015f toplamakta, do\u011frudan ki\u015fiye gelen bah\u015fi\u015fi ki\u015fiye vermektedir. Fakat bu durumda da i\u015fverenin her bir \u00e7al\u0131\u015fana ayr\u0131 ayr\u0131 hesap verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fmakta, i\u015fleyi\u015fi a\u015f\u0131r\u0131 derecede zorla\u015ft\u0131rmaktad\u0131r. B\u00fct\u00fcn olarak bak\u0131ld\u0131\u011f\u0131nda kontrol y\u00f6ntemi, mevcut i\u015fleyi\u015fte i\u015fveren a\u00e7\u0131s\u0131ndan g\u00fcvenceli bir yol olmaktad\u0131r.<\/p>\n<p>&#8211; \/wp:paragraph &#8211;><\/p>\n<p>&#8211; wp:heading {&#8220;level&#8221;:4} &#8211;><\/p>\n<h4>Tazminata esas SGK primine dahil<\/h4>\n<p>&#8211; \/wp:heading &#8211;><\/p>\n<p>&#8211; wp:paragraph &#8211;><\/p>\n<p>Y\u00fczde usul\u00fc veya i\u015fverenin kontrol\u00fcnde olan bah\u015fi\u015f temel \u00fccret olarak belirlenebilir fakat bu tutarlar asgari \u00fccretin alt\u0131nda kalamaz. Asgari \u00fccretin alt\u0131nda kald\u0131\u011f\u0131 takdirde, eksik kalan tutar\u0131n i\u015fveren taraf\u0131ndan tamamlanmas\u0131 zorunludur. Y\u00fczde usul\u00fc veya i\u015fverenin kontrol\u00fcnde olan bah\u015fi\u015ften SGK primi ile vergi kesintileri yap\u0131lmal\u0131d\u0131r. Bu tutarlar i\u015f\u00e7inin tazminatlar\u0131n\u0131n hesab\u0131nda dikkate al\u0131nmal\u0131d\u0131r. Bununla birlikte i\u015fverenin kontrol\u00fcnde olmayan, do\u011frudan i\u015f\u00e7iye \u00f6denen bah\u015fi\u015fin \u00fczerinde i\u015fverenin kontrol\u00fc olmamas\u0131 nedeniyle temel \u00fccret olarak belirlenemeyece\u011fi d\u00fc\u015f\u00fcn\u00fclmektedir. Ayr\u0131ca uygulamadaki aksi y\u00f6nde \u00f6rneklere kar\u015f\u0131n bu bedellerden SGK primi ve vergi kesintisinin de yap\u0131lamamas\u0131 gerekti\u011fi de\u011ferlendirilmektedir.<\/p>\n<p>&#8211; \/wp:paragraph &#8211;><\/p>\n<p>&#8211; wp:heading {&#8220;level&#8221;:4} &#8211;><\/p>\n<h4>Y\u00fczde usul\u00fcnde kontrol i\u015fverende<\/h4>\n<p>&#8211; \/wp:heading &#8211;><\/p>\n<p>&#8211; wp:paragraph &#8211;><\/p>\n<p>Otel, lokanta, e\u011flence yerleri gibi yerlerde i\u015fveren taraf\u0131ndan servis kar\u015f\u0131l\u0131\u011f\u0131 veya ba\u015fka isimlerle m\u00fc\u015fterilerin hesap pusulalar\u0131na \u201cy\u00fczde\u201d eklenerek veya ayr\u0131 \u015fekillerde al\u0131nan paralar\u0131n belirli oranlarda i\u015f\u00e7ilere \u00f6denmesi sistemine y\u00fczde usul\u00fc \u00fccret sistemi denilmektedir. Bu sistemde m\u00fc\u015fterilerin ilgili oran\u0131 \u00f6demesi zorunlu tutuldu\u011fu gibi, toplanan paran\u0131n i\u015f\u00e7ilere da\u011f\u0131t\u0131lmas\u0131 da zorunlu tutulmu\u015ftur. Konuya ili\u015fkin maddede i\u015fverenin i\u015fyerinde \u00e7al\u0131\u015fan t\u00fcm i\u015f\u00e7ilere bu paray\u0131 eksiksiz olarak \u00f6demek zorunda oldu\u011fu a\u00e7\u0131k\u00e7a belirtilmi\u015ftir.<\/p>\n<p>&#8211; \/wp:paragraph &#8211;><\/p>\n<p>&#8211; wp:paragraph &#8211;><\/p>\n<p><a href=\"http:\/\/bit.ly\/pb-borfin-portfoy-yonetimi-1\" rel=\"external nofollow noopener\" data-wpel-link=\"external\" target=\"_blank\"><span style=\"color: #3366ff;font-weight:bold;\">KAZANDIRACAK H\u0130SSELER\u0130 NASIL SE\u00c7MEL\u0130? \u00d6\u011eRENMEK \u0130\u00c7\u0130N HEMEN TIKLA!<\/span><\/a><\/p>\n<p>&#8211; \/wp:paragraph &#8211;><\/p>\n<p>&#8211; wp:heading {&#8220;level&#8221;:6} &#8211;><\/p>\n<h6>Yaz\u0131n\u0131n devam\u0131 i\u00e7in <a href=\"http:\/\/www.milliyet.com.tr\/yazarlar\/cem-kilic\/bahsis-ucrete-eklenir-tazminat-2891423\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow external\" aria-label=\"TIKLAYINIZ (yeni sekmede a\u00e7\u0131l\u0131r)\" data-wpel-link=\"external\">TIKLAYINIZ<\/a>.<\/h6>\n<p>&#8211; \/wp:heading &#8211;><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8211; wp:heading {&#8220;level&#8221;:4} &#8211;> Hizmet sekt\u00f6r\u00fcnde \u00e7al\u0131\u015fanlara m\u00fc\u015fterinin verdi\u011fi bah\u015fi\u015fler de o ki\u015filerin \u00fccreti say\u0131l\u0131r. Hatta bu bah\u015fi\u015flerden SGK primi ve vergi kesintisi yap\u0131lmal\u0131, \u00e7al\u0131\u015fan\u0131n&hellip;<\/p>\n","protected":false},"author":3962,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[2179,808,801],"class_list":["post-57780","post","type-post","status-publish","format-standard","hentry","category-tumyazilar","tag-cem-kilic-yazilari","tag-ekonomi-makaleleri","tag-ekonomi-yazarlari-listesi"],"_links":{"self":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/57780","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/users\/3962"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/comments?post=57780"}],"version-history":[{"count":0,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/57780\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media?parent=57780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/categories?post=57780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/tags?post=57780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}