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EYT'liye zamlı tazminat Çalışanlar bir yandan emekli olmak için EYT düzenlemesini beklerken, diğer yandan da tazminat hesabı yapmaya başladı. Ocak ayının gelmesiyle hem maaşlarda hem kıdem tavanında yaşanan artış alınacak tazminata yansıyacak. İşte tazminat hesabının detayları takvim.com.tr Kaynak GAZETE Giriş Tarihi : 02 Ocak 2023
8 EYLÜL 1999'dan önce sigortalı olanlara gelen EYT müjdesi kısa süre içerisinde hayata geçecek. Önümüzdeki günlerde Meclis'e sevk edilecek düzenlemeyle ilk etapta 2 milyon 250 bin kişi emekli olacak. EYT'liler bir yandan emekli olmak için yeni düzenlemeyi beklerken, diğer yandan da kıdem tazminatı hesapları yapmaya başladı. Kıdem tazminatı son giydirilmiş brüt maaştan hesaplandığı için, bu ay işyerlerinin yaptığı zamlar EYT'lilerin tazminatına da artış yönünde yansıyacak. 1 Ocak'ta yürürlüğe giren yeni asgari ücret bu ücretle çalışanların tazminatını yükseltirken, kıdem tazminatı tavanındaki artış da yüksek maaşla çalışanlara etki edecek. İşte kıdem tazminatıyla ilgili merak edilen soruların yanıtları: ■ Asgari ücretlilerin kıdem tazminatı nasıl değişti? 2022'nin ikinci yarısında işten ayrılan bir asgari ücretlinin kıdem tazminatı çalıştığı her yıl için 6 bin 471 liradan hesaplanıyor, damga vergisi kesilmiş olarak 6 bin 421 lira 89 kuruş ödeniyordu. Bu yıl içinde işten ayrılan işçiye, çalıştığı her yıl için en az 10 bin 8 lira kıdem tazminatı ödenecek. Çalışılan her yıl için ele geçen para 9 bin 932 lira olacak. Asgari ücretlinin kıdem tazminatında böylece her yıl 3 bin 510 lira artış ortaya çıktı. 10 yıl çalışan asgari ücretlinin 35 bin 101 lira avantajı oluştu. 20 yıl hizmeti olan bir çalışan da en az 128 bin 437 lira kıdem tazminatı alabilirken, bu kişinin eline geçecek para 70 bin 203 lira artışla 198 bin 640 liraya yükseldi.
ESKİ TUTAR Brüt ücret: 6.471 TL Çalışılan süre: 1 yıl Tazminat tutarı: 6471 TL Damga vergisi: 49,11 TL Ödenecek tutar: 6.421,89 TL YENİ TUTAR Brüt ücret: 10.008 TL Çalışılan süre: 1 yıl Tazminat tutarı: 10.008 TL Damga vergisi: 75,96 TL Ödenecek tutar: 9.932,04 TL FARK: 3.510,16 TL ■ Tavandaki artış nasıl yansıyacak? Kıdem tazminatı tavanı 2022'nin ikinci yarısında 15 bin 371 lira 40 kuruş olarak uygulandı. Bu dönemde işten ayrılan, çalıştığı her yıl için en çok 15 bin 371 lira 40 kuruş kıdem tazminatı aldı. Brüt kazancı bu tutarın altında olanlara kendi maaşı, üstünde olanlara ise tavan üzerinden hesaplanan tazminat ödendi. Ödemeden sadece damga vergisi kesilerek, tavanı aşanlara her yıl için 15 bin 254 lira 73 kuruş ödeme yapıldı. Tavan bu ay yükseliyor. Enflasyon tahminlerine göre en düşük memur zammı yüzde 16.99, en yüksek ise yüzde 18.27 olarak bekleniyor. Bu tahminlere göre kıdem tazminatı tavanı 17 bin 983 ile 18 bin 179 lira aralığına çıkabilecek. Ayrıca memurların toplu sözleşme zammına refah payı eklenirse tavan daha da yükselecek. ■ Ek ödemeler tazminat hesabına nasıl dahil edilecek? Kıdem tazminatı her yıl için son 30 günlük giydirilmiş brüt ücret üzerinden hesaplanacak. Ancak buna yıl içinde alınan düzenli ödemeler de dahil edilecek. Bunlar arasında yemek, kıyafet parası, görev tazminatı, ikramiye gibi ödemeler bulunuyor. Prim, mesai gibi değişken ödemeler brüt ücrete eklenmiyor. Brüt ücreti 10 bin 8 lira olup, yılda 2 maaş ikramiye alan 10 yıllık çalışan için tazminat hesabı şöyle yapılacak:
ÖRNEK HESAPLAMA: Brüt ücret: 10.008 TL Brüt ikramiye: 20.016 TL Çalışılan süre: 10 yıl Ücrete eklenecek ikramiye: 20.016 /12 = 1.168 TL Giydirilmiş brüt ücret: 10.008 + 1.168 = 11.676 TL Tazminat tutarı: 11.676 x 10 = 116.760 TL Damga vergisi: 886,21 TL Ödenecek tutar: 116.760 – 886,21 = 115.873,79 TL ■ Tam yılı aşan süreler nasıl hesaba katılacak? Bir tam yılı aşan süreler de oranlanarak hesaplamaya dahil ediliyor. Çalışılan tam yıl giydirilmiş brüt ücretle çarpılıyor. Ayrıca bir yıllık giydirilmiş brüt ücret 12 aya bölünüp, tam yılı aşan süre kaç ay ise onunla çarpılıyor. Elde edilen iki tutar toplanıp, damga vergisi kesilerek ödeme yapılıyor. 10 yıl 8 ay çalışan bir işçinin tazminatı şöyle hesaplanıyor: ÖRNEK HESAPLAMA Giydirilmiş brüt ücret: 10.008 TL Çalışılan süre: 10 yıl 8 ay 11 yıllık tazminat: 10.008 x 10 = 100.080 TL 8 aylık tazminat: 10.008 / 12 x 8 = 6.672 TL Toplam tazminat: 100.080 + 6.672 = 106.752 TL Damga vergisi: 810,25 TL Ödenecek tutar: 105.941,75 TL ■ EYT'lilerin birikmiş izinleri nasıl eklenecek? Emekli olanlara kıdem tazminatıyla birlikte kullanmadığı izinlerinin ücretinin de ödenmesi gerekiyor. İzin hakkında bir zaman aşımı bulunmuyor. Ödenecek tutarın net ücret üzerinden değil, çıplak brüt ücret üzerinden hesaplanması gerekiyor. ■ Kıdem tazminatına taksit yapılması mümkün mü? Çalışanın rızası olmadan kıdem tazminatı taksitle ödenemiyor. İşveren eğer işçinin açık ve yazılı onayını alırsa kıdem tazminatını taksitle verebiliyor. SİZ SORDUNUZ TAKVİM CEVAPLADI ■ Tüm EYT'lililerin kıdem tazminatı imkanı var mı? EMEKLİLİK nedeniyle işyerinden ayrılacak çalışanın aynı işverene bağlı olarak en az 1 yıl çalışmış olması gerekiyor. İşçinin kıdem tazminatı alabilmesi için gerekli 1 yıllık sürenin hesabında aynı işverene bağlı farklı işyerlerinde çalıştığı süreler birlikte değerlendiriliyor. 1 yılın altında çalışması olanlar kıdem tazminatı alamıyor. ■ İşten ayrılan EYT'liler kıdem tazminatını nasıl alır? BUNUN için Sosyal Güvenlik Kurumu'ndan alınacak şartların tamamlandığına yönelik yazı ile işverene başvurulması yeterli olacak. Ayrıca dilekçede de işten ayrılma nedeninin emeklilik olduğunun belirtilmesi gerekiyor. İşyeri de işten çıkışı 'emeklilik sebebiyle istifa' kodundan SGK'ya bildirmeli. Böylece kıdem tazminatı imkanı olacak. ■ Aynı işyerinde devam edilebilir mi? EVET edilebilir. Burada 2 formül söz konusu. Ya işveren çalışanın tazminatını ödeyerek sıfırlıyor ya da çalışan tazminatını almadan devam ediyor. Tazminatı almadan devam edenler ayrıldıkları tarihte bu ödemesini alabiliyor. Ancak bu durumda işçinin, 'kendi isteği ile ayrıldığında emekli olduktan sonra çalıştığı dönem dahil tüm sürelerin kıdem tazminatının son ücret üzerinden ödeneceği' konusunda işveren ile yazılı sözleşme yapması yararına olur. ■ İhbar tazminatı alınabilecek mi? EMEKLİLİK gerekçesiyle iş akdini fesheden işçi ihbar tazminatı alamaz. İşveren de ihbar tazminatı talep edemez. ■ Emekli olurken kıdem tazminatını alanlar, yeniden çalışmaya başlarlarsa kıdem tazminatı hakkı olur mu? EYT düzenlemesiyle emekli olan kişi aynı (tazminatını sıfırlayarak) veya başka bir işyerinde yeniden çalışmaya başlarsa ikinci kez kıdem tazminatı alabiliyor. Ancak burada o işyerinde en az 1 yıl çalışmak ve kıdem tazminatı alacak şekilde işten ayrılmak gerekiyor. ■ Tavan aşılabilir mi? İŞ Kanunu, verilecek en yüksek kıdem tazminatı tavanını belirlemiş durumda. Ancak işveren kendi arzusu ile bunu aşarak bir rakam ödemek isterse ya da çalışanın gerçek maaşını dikkate almak isterse bunda bir sıkıntı bulunmuyor. Ancak burada tavanı aşan kısım için gelir vergisi ödenmesi durumu ortaya çıkıyor. ■ Kıdem tazminatını alamayan ne yapmalı? UYUŞMAZLIKLARDA önce arabulucuya başvuru yapılıyor. Kıdem tazminatında zaman aşımı 5 yıl. Zamanaşımı kıdem tazminatı hakkının doğduğu tarihten itibaren başlıyor. HAZİNE GARANTİSİ ■ İşverene hangi kolaylıklar gündemde? 2 milyon 250 bin EYT'linin emekliliğinin işvereni zorlamaması için 2 önemli destek sağlanacak. İlki kıdem tazminatları konusunda. İşverenlerin kıdem tazminatı yükünü uygun finansman koşullarıyla Hazine destekli KGF kefaleti ile karşılayabilecekleri kredi paketi konusunda hazırlıklar sürüyor. Ayrıca işveren prim maliyeti, aktif sigortalılar için brüt maaşın yüzde 17.5'i oranındayken, emekli çalışanlar için brüt maaşın yüzde 24.5'i seviyesine yükseliyor. Burada EYT'li çalışanlar için de Hazine desteği uygulanarak maliyet aşağıya çekilecek.