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Ek ders hesaplama 2020! Ek ders ücreti ne kadar? Branş öğretmenleri için ek ders hesaplama yolları vatandaşlar tarafından sorgulanıyor. Öğretmenler girdiği ek ders sonucunda ne kadar para alacağını merak ediyor. Ek dersler her ayın ilk haftasında ödeniyor. Öğretmenler branşlarına ve girdikleri ders sayısına göre ek ders ücreti almaya hak kazanıyor.
EK DERS KİME ÖDENİR?
Ek ders ücreti ödemesi, MEB tarafından belirlenen 15 saatlik haftalık ders limitinin üzerinde ek derse giren öğretmenlere yapılır. Mesleki eğitim merkezleri dahil olmak üzere örgün eğitim kurumlarında ders yılı süresi içinde eğitim ve öğretimin fiilen yapıldığı, normal çalışma günleri için ilgili mevzuatına göre kendilerine nöbet görevi verilen ve bu görevi de fiilen yerine getiren müdür yardımcıları ile öğretmenlere, haftada 3 saati geçmemek üzere ek ders ücreti ödeneceği belirtilmiştir.
Dolayısıyla sınıf öğretmenliği bulunan, sosyal kulüp görevi olan ya da eğitim kurumu içinde ders yerine sayılan çeşitli etkinliklerde görev alan öğretmen ve eğitimciler, girdikleri ek ders başına ücret almak durumundadır. Bu eğitimcilere ve öğretmencilere, görev yaptıkları kurum ve kuruluşlara göre değişen tutarlarda ek ders ücreti ödenmektedir.
EK DERS ÜCRETİ NE KADAR?
Milli Eğitim Bakanlığına kurumlarda görev yapan: Genel bilgi ve meslek dersleri öğretmenleri haftada 15 saat aylık maaş karşılığı ders okutmakla yükümlüdürler. Yani branş öğretmenlerinin girdiği 15 saat ders maaşlarına karşılık gelir. 15 saati aşan dersler için haftada 15 saate kadar, DYK kursunu da dahil edersek 25 saate kadar branş öğretmenleri ek olarak derse girebilir.
Öğretmenler haftada 40 saate kadar ders verebilir. Örneğin bir branş öğretmeni 22 saat derse giriyor. Bu öğretmen 18 saat DYK kurs görevi alabilir veya başka bir branş öğretmeni 30 saat dersine giriyor bu öğretmen 10 saat DYK görevi alabilir. Branş öğretmenlerinin ders görevi DYK ile birlikte 40'ı, DYK dışında ise 30 saati aşarsa bu saatler için ücret ödenmez.
Gündüz, sınav görevi, ders dışı egzersiz, nöbet görevi (gündüz) net ek ders 18.22 TL. Takviye Kursu Gündüz 36.43 TL. Takviye Kursu Gece 39.04 TL. Yüksek lisans, doktora ve benzeri durumlarda ek dersler arttırımlı ödenir.
EK DERS HESAPLAMA NASIL YAPILIR?
Ek ders ücreti hesaplama işlemi, 2020 yılının ilk 6 aylık kısmında ders saati başına belirlenen gösterge rakamının, yılın ilk yarısındaki aylı katsayısı ile çarpılması sonucunda gerçekleştirilmektedir. Söz konusu ücretten iki tür kesinti yapılmaktadır.
Damga vergisi kesintisi,
Gelir vergisi kesintisi
Bu iki kesinti çarpımla elde edilen tutardan çıkarıldıktan sonra 2020 yılı ek ders ücretinin net rakamı ortaya çıkmaktadır. Ayrıca 2019 yılının ikinci yarısında meydana gelen enflasyon farkı da bu hesaplamada önem teşkil etmektedir. Öte yandan eğitim personelinin almış olduğu ek ders ücretlerine de farklı oranlarda gelir vergisi kesintisi yapılabilmektedir. Bu koşullar altında ek ders ücreti bazı koşullara göre değişiklik göstermektedir. Örneğin eğitim verilen kurumun niteliği, gece ya da gündüz vakti eğitim verilmesi, eğitim kurumunun yükseköğretim kurumu olup olmaması gibi etkenler ek ders ücretlerinde fark yaratmaktadır.