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20 Nisan 2020 itibariyle 268 bin 717 iş yerinde 3 milyon 44 bin 420 çalışan için kısa çalışma devrede. Kısa çalışmaya gidilen iş yerlerinin yüzde 40'ı imalat sektöründe. Başvuran işverenlerin yüzde 51'inin iş yerlerinde 1 ila 3 kişi istihdam ediliyor. 10'dan az çalışanı bulunan iş yerlerinin toplam kısa çalışmaya başvuran iş yerleri içinde oranı yüzde 79.6. Yani kısa çalışmaya çok büyük ölçüde KOBİ 'ler tarafından başvurulduğunu söylemek mümkün.
Diğer yandan sendikaların örgütlü olduğu kurumsal iş yerlerinde de kısa çalışmaya gidilmiş durumda. Özellikle büyük üretim tesislerinde pek çok işçi kısa çalışma ödeneği nden faydalanıyor.
SEVİNDİRİCİ GELİŞME Türk - İş, Hak - İş ve TİSK geçtiğimiz hafta içinde kısa çalışma uygulaması hakkında ortak taleplerini ilettiler. Şu ana kadar başarıyla uygulanan kısa çalışmanın süresinin uzatılması, yararlanma koşullarının esnetilmesi, kısa çalışma ödeneği ile işçinin normal ücreti arasındaki farkı kapatacak işverenlere teşvik sağlanması ve fark ödemesinin gelir vergisinden istisna tutulmasına yönelik talepler ortak bir bildiri ile açıklandı.
Bu talepler son derece makul gözüküyor. İşçi ve işveren konfederasyonlarının bu dönemde ortak hareket etmesi sevindirici. Konfederasyonlar işçilerin bu süreçteki gelir kayıplarının önlenebilmesi için ortak bir formül üzerinde mutabık kalmış gözüküyor. Bu süreçte istihdam ı azaltmayan ve toplu iş sözleşmesinin bulunduğu iş yerlerine normalleşme sürecinde ilave teşviklerin getirilmesinin de önerildiği bildirideki taleplerin işçi ve işveren konfederasyonları tarafından birlikte dile getirilmiş olması çok önemli.
VERGİDEN MUAF TUTMAK MÜMKÜN MÜ? Kısa çalışma ödeneği , işçinin son bir yıl içerisindeki prime esas kazançlarının ortalamasının yüzde 60'ı olarak hesaplanıyor. Hesaplanan rakamdan yalnızca damga vergisi kesintisi yapılıyor. Asgari ücretli bir işçide kısa çalışma ödeneği ile son ayki net ücret arasında 744 TL'lik bir fark oluşuyor.
Daha yüksek ücret düzeylerinde fark açılıyor. Kısa çalışma ödeneği ile işçinin normal ücreti arasındaki farkın iş veren tarafından kapatılması mümkün. Türk- İş, Hak-İş ve TİSK bu farkın işveren tarafından kapatılması halinde ödenecek tutarın gelir vergisinden muaf tutulmasını talep ediyorlar. Bu sayede işçinin eline geçecek net rakam yüksek olacaktır. Bu yönde bir düzenleme yapılması halinde işçilerin kümülatif gelir vergisi matrahları da artmayacak ve eylül ekim döneminden sonraki ücretlerinde de azalma yaşanmayacaktır.
FARK ÖDEYENE TEŞVİK Diğer yandan Türk-İş , Hak-İş ve TİSK bu şekilde fark ödemesi yapacak işverenlere yönelik bir teşvik sağlanmasını talep ediyorlar. Bu talebin hayata geçirilmesi halinde işverenlerin bu tutarları vergiden indirim konusu yapması sağlanabilir. Dolayısıyla fark ödemesi yapacak işveren, bu tutarları ödeyeceği vergiden indirebilir. Bu sayede işverenlerin fark ödemesi yapması teşvik edilebilir. Bu şekilde yapılacak iki düzenleme ile fark ödemeleri yalnızca işçinin bu dönemdeki gelir kaybının telafisi anlamına gelir, bu telafi sağlanırken devlet vergi alacağından vazgeçmiş, işveren de fark ödemesi nedeniyle devlete ödeyeceği vergiyi işçiye aktarmış olur.
DÜZENLEME YAPILMALI Kısa çalışma ödeneği ile işçinin normal ücreti arasındaki farkın kapatılması konusunda pek çok işverenin iradesi söz konusu. Diğer yandan özellikle küçük iş yerlerinde bu ödemelerin elden yani kayıt altına alınmadan yapılması söz konusu oluyor. Kısa çalışma uygunluk talepleri açısından sorun yaratabileceği nedeniyle işverenler bu ödemeleri kayıt dışı olarak, avans ya da borç adı altına yapıyorlar. Türk-İş , Hak-İş ve TİSK 'in bu konudaki talebi bu ödemelerin kayıt altına alınmasını da sağlayacaktır. Bakanlığın yapacağı düzenleme ile bu ödemelerin hukuka uygun, işverenin endişe etmemesini sağlayacak şekilde yapılması sağlanabilir. Ayrıca bu ödemelerin prime esas kazanca dahil edilip edilmeyeceği de kararlaştırılırsa işçilerin emekli aylıklarına da etki edip etmeyeceği netleştirilmiş olur.
KISA ÇALIŞMA ÖDENEĞİ NE ZAMAN BİTER? 7226 sayılı kanunla işverenlerin corona virüs gerekçesiyle zorlayıcı nedenle kısa çalışma başvurusu yapabileceği yönünde hüküm 4447 sayılı kanuna eklenmişti.
Ayrıca bu nedenle yapılan kısa çalışma başvurularında işçilere kısa çalışma ödeneği ödenmesi için gerekli şartlar da esnetilmişti. Yeni corona virüs nedeniyle kısa çalışma uygulaması 30 Haziran 2020 tarihinde sona erecek. Ancak bu sürecin 31 Aralık 2020 tarihine kadar uzatılması için yetki Cumhurbaşkanı'nda.
Milliyet'te yer alan habere göre, Cumhurbaşkanı kararıyla uygulamanın süresinin uzatılması halinde işçilerin esnetilmiş koşullarla ödenek alması mümkün olabileceği gibi koşulların daha da esnetilmesi de mümkün. Şu an itibarıyla son 60 gün içinde iş sözleşmesi bulunan ve son 3 yıl içerisinde en az 450 gün primi olan işçiler kısa çalışma ödeneği nden faydalanabiliyor.
ESNETİLEBİLİR Ancak bu şartlar esnetilirse daha fazla işçi kısa çalışma ödeneği nden yararlanabilir. Türk-İş , Hak-İş ve TİSK bu sürenin yıl sonuna kadar uzatılmasını ve koşulların tamamen esnetilerek bütün işçilerin kısa çalışma ödeneğinden yararlanabilmesinin önünün açılmasını talep ediyorlar.
Bu talebin Cumhurbaşkanı kararıyla hayata geçirilmesi hukuken mümkün ve bu şekilde bir düzenleme yapılırsa iş yerlerinde daha uzun süre sosyal mesafenin korunarak üretime devam edilmesi sağlanabilir. Bu sayede hem virüsün yayılımının engellenmesi sağlanabilir, hem de işçilerin gelirleri korunmuş olur.