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Kamuda çalışan işçilere yıl başından beri 4 taksit şeklinde tediye ödemesi gerçekleşiyor. Kadroya geçen taşeronlar da dahil bu ikramiye hakkında yararlanıyor. Kamuda kadroya geçen taşeron işçiler de dahil olmak üzere kamuda görev yapan işçilerin tamamına 13 günlük ücretleri üzerinden tediye ödemesi yapılacak. Bu yılın ilave tediye lerinin ilk taksiti 31 Ocak'ta, ikinci taksiti ise 22 Mayıs'ta ödendi. İlave tediyenin üçüncü ve dördüncü taksitlerinin ise geçtiğimiz yıllarda olduğu gibi ağustos ve aralık aylarında ödenmesi bekleniyor. Peki 4D'li taşeron işçiler ilave tediye zam mı ne kadar? Tediye hangi gün ve tarihte ödenecek ? İşte son dakika haberi ve detaylar takvim.com.tr 'de
13 GÜNLÜK ÜCRET KADAR
İlave tediye ödemesinin miktarı günlük ücret üzerinden hesaplanıyor. 2020 yılının üçüncü taksiti olan ağustos ayı tediye miktarı, kamu işçisinin 13 günlük ücreti olarak ödenecek. İlave tediyeye esas olan aylık kazançların hesabında, fazla mesai, evlilik, çocuk zam ları veya primleri, ayni yardımlar, hafta ve genel tatil ücretleri dikkate alınmamaktadır. İlave tediyenin hesabı işçinin esas ücretinin aylık toplamına göre yapılmaktadır.
İLAVE TEDİYE NEDİR?
6772 sayılı kanun kapsamında kamu işçilerine yılda 52 günlük ilave tediye ödeneceği hüküm altına alınmıştır. İlave tediye kanunla güvence altına alınmış bir haktır ve bütün kamu işçileri bu haktan yararlanmaktadır. Genel yönetim kapsamındaki kamu idarelerinde kadroya geçen işçilere, ayrı bir tüzel kişiliği bulunmaksızın devlet tüzel kişiliği içerisinde yer alan genel bütçe kapsamındaki kamu idarelerine ait olan kurumlarda kadroya geçen işçilere yılda 52 günlük tediye ödenmesi gerekmektedir.
NE KADAR TEDİYE ÖDENECEK?
Kamuda kadroya geçen taşeron işçiler de dahil olmak üzere kamuda görev yapan işçilerin tamamına her taksitte 13 günlük ücretleri üzerinden tediye ödemesi yapılıyor. Asgari ücretli bir işçiye üçüncü taksit olarak 13 günlük ücreti karşılığı en az 911.7 TL ilave tediye ödenecek. İşçinin ücreti arttıkça tediye miktarı da artar. Örneğin, 3.000 TL brüt ücreti olan işçiye 929.3 TL ilave tediye ödenecektir. Vergi dilimi yükselen işçiye ödenecek ilave tediyeden daha yüksek vergi kesilecektir. Bu nedenle tediyenin öne çekilmesi bazı işçiler için vergi dilimi açısından da avantajlı olacaktır.
İLAVE TEDİYEDEN PRİM KESİLİR Mİ?
İlave tediye ödemeleri kural olarak SGK primine tabidir. Dolayısıyla, ilave tediyeden SGK primi kesilmesi gerekir. Bu çerçevede ilave tediye ödemesinden yüzde 15 oranında sigorta primi ve yüzde 15 oranında gelir vergisi kesintisi yapılır. Ayrıca ilave tediye ödemesi damga vergisine de tabi olduğu için ilave tediyeden damga vergisi kesintisi de yapılır.
Kamu işçisinin bulunduğu vergi dilimine göre ilave tediye den yapılacak vergi kesintisi farklılaşacaktır. Bu nedenle ilave tediyeler temmuz ayında ödenirse pek çok işçi için vergi avantajı da söz konusu olabilir.Yıl içerisinde 52 günlük ilave tediye ödemeleri dört taksitte yapılıyor. Ocak haziran, ağustos, aralık aylarında kamu işçilerine 13'er günlük tediye ödemesi yapılıyor. Toplamda 52 günlük ilave tediyesi yıl içinde ödenmiş oluyor. 2020 yılının tediyelerinin 26 günlük ilk iki taksiti ocak ve mayıs aylarında ödendi. 26 günlük son iki taksitin ise ağustos ve aralık aylarında ödenmesi söz konusu olacaktır. Tam tarihler Cumhurbaşkanı Kararıyla netleşecektir. Ancak Kurban Bayramı öncesi üçüncü taksit ödenirse kamu işçileri bayramda mali olarak rahatlar.
BELEDİYE İŞÇİLERİ ALAMIYOR
Belediyelerde taşeron olarak çalışırken belediye şirketlerine geçirilen işçiler ise kanunen bu şirketlerin ilave tediye ödemesi zorunluluğu olmadığı için ilave tediye alamıyorlar. Dolayısıyla, yalnızca kamu kurumlarında işçi statüsüne geçirilen taşeron işçiler için ilave tediye ödeniyor. Belediye şirketlerinde çalışmaya başlayan taşeron işçiler ilave tediye alamıyor.