T\u00dc\u0130K taraf\u0131ndan a\u00e7\u0131klanan T\u00dcFE endeksine g\u00f6re 2012 y\u0131l\u0131 Aral\u0131k ay\u0131nda 2012 y\u0131l\u0131 Haziran ay\u0131na g\u00f6re y\u00fczde 4,14 tutar\u0131nda art\u0131\u015f ger\u00e7ekle\u015fti\u011fi ilan edilmi\u015fti. Bahse konu Hakem Kurulu Karar\u0131 ile 2013 y\u0131l\u0131 ilk alt\u0131 ayl\u0131k d\u00f6nem i\u00e7in zamm\u0131n y\u00fczde 3 olarak kararla\u015ft\u0131r\u0131lmas\u0131 nedeniyle bu rakama T\u00dcFE fark\u0131n\u0131n da eklenerek y\u00fczde 3,14 olarak uygulanaca\u011f\u0131 Maliye Bakanl\u0131\u011f\u0131’nca duyurulmu\u015f bulunuyor. Bu art\u0131\u015f ile 2013 y\u0131l\u0131 ilk yar\u0131s\u0131nda memur maa\u015f katsay\u0131s\u0131 0,073837 , taban ayl\u0131k katsay\u0131s\u0131 y\u00fczde 0,98798 , yan \u00f6deme katsay\u0131s\u0131 ise 0,0234128 olarak uygulanacak. Yani memurlar, kamudaki s\u00f6zle\u015fmeli personel ile birlikte Emekli Sand\u0131\u011f\u0131 emeklileri de bu oranda zam alacaklar. Ancak bilindi\u011fi \u00fczere bu katsay\u0131lardan ayl\u0131k ve taban ayl\u0131k katsay\u0131lar\u0131 sadece memurlar\u0131 ve memur emeklilerini etkilemekle kalm\u0131yor, \u00f6zel olsun kamu olsun t\u00fcm sekt\u00f6rlerde 4857 say\u0131l\u0131 Kanuna tabi \u00e7al\u0131\u015fan i\u015f\u00e7ilerin k\u0131dem tazminat\u0131n\u0131 da etkiliyor.<\/p>\n
Memur maa\u015f katsay\u0131s\u0131 ve taban ayl\u0131k katsay\u0131s\u0131n\u0131n belli olmas\u0131yla 4857 say\u0131l\u0131 \u0130\u015f Kanununa tabi i\u015f\u00e7ilerin k\u0131dem tazminat\u0131 tavan\u0131 da belli oldu. Buna g\u00f6re 2012 y\u0131l\u0131 ikinci alt\u0131 ayl\u0131k d\u00f6nemde 3.033,98 TL olarak uygulanan k\u0131dem tazminat\u0131 tavan\u0131n\u0131n 30.06.2013<\/strong> tarihine kadar k\u0131dem tazminat\u0131na hak kazanacak \u015fekilde i\u015ften ayr\u0131lm\u0131\u015f olan en az 1 k\u0131dem y\u0131l\u0131na sahip i\u015f\u00e7ilere her bir y\u0131l i\u00e7in verilmek \u00fczere azami 3.129,25 TL<\/strong> olarak uygulanmas\u0131 gerekiyor. K\u0131dem tazminat\u0131 her y\u0131l i\u00e7in son br\u00fct \u00fccreti \u00fczerinden bir ayl\u0131k maa\u015f\u0131 tutar\u0131nda uygulan\u0131yor. Tavan\u0131 a\u015fan miktarda k\u0131dem tazminat\u0131 \u00f6denmesi fiilen m\u00fcmk\u00fcn ise de bu durumda fazla k\u0131s\u0131mdan gelir vergisi tarhiyat\u0131 yap\u0131lmas\u0131n\u0131n g\u00f6z ard\u0131 edilmemesi gerekiyor.<\/p>\n K\u0131dem tazminat\u0131na esas olacak \u00fccretin hesab\u0131nda normal \u00fccrete ilaveten i\u015f\u00e7iye sa\u011flanm\u0131\u015f olan para ve para ile \u00f6l\u00e7\u00fclmesi m\u00fcmk\u00fcn akdi ve kanundan do\u011fan menfaatlerin de g\u00f6z \u00f6n\u00fcnde tutulmas\u0131 gerekiyor.\u00a0 \u00dccret, rutin ikramiye, sosyal yard\u0131m, yemek paras\u0131, sendika \u00fccret farklar\u0131, yak\u0131t paras\u0131 gibi \u00fccretler de k\u0131dem tazminat\u0131 hesab\u0131na dahil oluyor. K\u0131dem tazminat\u0131na esas \u00fccreti tavandan alt seviyede olanlar i\u00e7in tavan\u0131n bir \u00f6nemi bulunmuyor. \u00d6rne\u011fin, 30 g\u00fcnl\u00fck br\u00fct \u00fccreti tavan rakam\u0131ndan fazla olan bir i\u015f\u00e7iye sadece her y\u0131l i\u00e7in tavan rakam\u0131 baz al\u0131narak \u00f6deme yap\u0131lmas\u0131 gerekiyor.<\/p>\n Son br\u00fct \u00fccret \u00fczerinden hesaplanmas\u0131 gereken k\u0131dem tazminat\u0131ndan sadece damga vergisi kesintisi (Binde 7,59 oran\u0131nda) yap\u0131lmas\u0131 gerekiyor.<\/p>\n Maliye Bakanl\u0131\u011f\u0131’n\u0131n ayn\u0131 Genelgesine g\u00f6re 399 say\u0131l\u0131 KHK’ye g\u00f6re \u00e7al\u0131\u015fan s\u00f6zle\u015fmeli personelin \u00fccretleri de y\u00fczde 3,14 oran\u0131nda\u00a0 art\u0131r\u0131lacak.<\/p>\n Kaynak: alitezel.com<\/p>\n","protected":false},"excerpt":{"rendered":" T\u00dc\u0130K taraf\u0131ndan a\u00e7\u0131klanan T\u00dcFE endeksine g\u00f6re 2012 y\u0131l\u0131 Aral\u0131k ay\u0131nda 2012 y\u0131l\u0131 Haziran ay\u0131na g\u00f6re y\u00fczde 4,14 tutar\u0131nda art\u0131\u015f ger\u00e7ekle\u015fti\u011fi ilan edilmi\u015fti. Bahse konu Hakem Kurulu Karar\u0131 ile 2013 y\u0131l\u0131 ilk alt\u0131 ayl\u0131k d\u00f6nem i\u00e7in zamm\u0131n y\u00fczde 3 olarak kararla\u015ft\u0131r\u0131lmas\u0131 nedeniyle bu rakama T\u00dcFE fark\u0131n\u0131n da eklenerek y\u00fczde 3,14 olarak uygulanaca\u011f\u0131 Maliye Bakanl\u0131\u011f\u0131’nca duyurulmu\u015f bulunuyor. …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[44],"tags":[23,264,266,265,173],"class_list":["post-523","post","type-post","status-publish","format-standard","","category-sgk-2","tag-23","tag-kidem","tag-tavani","tag-tazminati","tag-tutar"],"yoast_head":"\n