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Flaş gelişme! Emekli ve çalışanları ilgilendiriyor! 7.581 TL'ye yükseldi! Cebimize girecek... 4 Ocak tarihinde açıklanan 2021 yılı enflasyon rakamı emekliler ve memurların maaş zamlarını belirlerken işçiler için de kıdem tazminatı tavanını yükseltti. Maliye Bakanlığı da yayınladığı tebliğ ile yeni rakamı duyurdu. Yıllık 14.60 ve 6 aylık 8.36 olan enflasyon sonrasında memur maaş katsayısındaki artış yüzde 7.33 oldu. 2021 yılının ilk 6 ayında uygulanacak bu oran birçok rakamı da arttırmış oldu. Bunlardan birisi de kıdem tazminatı tavanı. Artan ücret aynı zamanda en düşük (taban) kıdem tazminatını da belirliyor. Kıdem tazminatı, son işyerinde çalışılan her tam yıl için 30 günlük son brüt ücret üzerinden hesaplanıyor.
6 ayda bir güncelleme Kıdem tazminatı nın 1 yıl için en yüksek tutarını ifade eden tavan ise memur maaş katsayısına göre belirleniyor. Diğer bir deyişle memur maaşındaki artışa endeksli bir kıdem tavanı var ve ocak-temmuz olmak üzere 6 ayda bir güncelleniyor. Geçen yıl 7.117 lira olan tavan kıdem tutarı da son zamla birlikte 7.639 liraya çıktı. Brüt maaş 10-15 bin lira olsa da kıdem hesabında bu tavan aşılamıyor.
10 yıl için en az 41 bin TL 2021 yılı tarifesiyle bu yıl asgari ücretli çalıştığı her yıl için 630 lira daha fazla kıdem tazminatı alabilecek. Örneğin 10 yıl çalışması bulunan işçinin cebine vergiler çıktıktan sonra net 35 bin 499 lira girecek. İhbar da hesaba dahil edilirse net tutar 41 bin 123 lira olacak. Yine 10 yıldır aynı işyerinde çalışan ve brüt maaşı 15 bin lira olan birinin kıdem i net 75 bin 809 lira, ihbarla birlikte 99 bin 197 lira olacak.
3600 gün, 4500 gün veya 7000 günle alınabiliyor Tazminat sadece işten çıkarılma durumunda değil, istifa hallerinde de alınabiliyor. Örneğin; erkek işçi askerlik, kadın ise evliliği nedeniyle (1 yıl içinde) işten ayrılırsa, kıdem ini alabiliyor. Emekli olmak için işten çıkanlar, kıdem tazminatı alır. 8 Eylül 1999'dan önce işe girip de 15 yıl sigortalı olan ve en az 3600 günü tamamlayanlar ile 1999'dan sonra ilk defa işe başlayıp 25 yıl sigortalı olup 4500 gün prim ödeyenler ise istifa edince kıdeme hak kazanıyor.
Emeklilik yazısıyla 7000 günü tamamlayan kadınsa 58, erkekse 60 yaşını tamamlamak koşuluyla emekli olabiliyor. Dolayısıyla burada sigortalılık süresi aranmıyor. Bir başka deyişle 19 yıl 5 ay 10 gün prim ödeyenler, SGK'dan yazı isteyip çalıştığı yerden istifa ederek kıdem tazminatı nı yasal olarak alabilir. Bunun için SGK'dan 'yaş dışında emeklilik şartlarını yerine getirmiştir' yazısı istenmeli. Fazla mesai nedeniyle ayrılan işçi de kıdem alır.
56 gün üzerinden kıdem hesabı Kanuna göre; işveren, işten çıkarmadan önce bunu işçisine bildirmek zorunda. İşçinin çalışma süresi 6 aydan kısaysa 2 hafta, 6 ay ile 1.5 yıl arasındaysa 4 hafta, 1.5 yıl ile 3 yıl arasındaysa 6 hafta, 3 yıldan fazla olursa 8 hafta (56 gün) önce haber vermek zorunda. Buna 'ihbar süresi' deniyor. Haber vermeden işten atanlar, kıdem in yanında ihbar tazminatı nı da öder. 10 gün çalışan bir işçi de ihbar tazminatına hak kazanır. İşçi de çıkmadan önce işverene ayrılacağını önceden haber vermek zorunda. İhbar tazminatının hesabında brüt ücret dikkate alınır. Ama bunda 'tavan sınırı' yok. Ancak, taban asgari ücrete göre değişiyor. Asgari ücrete zam geldikçe, ihbar tutarı da yükseliyor.
Maaşlar brüttür. Kıdem tazminatı brüt ücrete göre hesaplanır. 3.577 lira asgari ücretin brüt tutarıdır. 7.638 lira ise kıdem tazminatı tavanıdır. Kıdem tazminatından Damga Vergisi (binde 7.59) düşülmüştür. İhbarda tavan yok, brüt ücret neyse eklendi ve binde 7.59 Damga Vergisi kesildi.
İSTİFA EDENLER DE ALABİLİYOR
*Kıdem tazminatı alabilmek için istifa etmemek gerekiyor. Ancak bazı durumlarda kendi isteği ile ayrılanlar da kıdem tazminatı alabiliyor.
1) Askere gidecek olan erkek çalışanlar son 1 yıldır aynı işyerinde olmak şartıyla tazminat alabiliyor. 2) Yeni evlenen kadın çalışanlar evliliğin üzerinden 1 yıl geçmeden ayrılarak tazminat alabiliyor 3) Emekliliği gelen çalışanlar emeklilik için ayrılarak tazminat alabiliyor 4) 9 Eylül 1999 öncesi sigortalı olanlar 15 yıl 3600 gün doldurmuş olduklarına dair yazı alarak tazminatlarıyla ayrılabiliyor 5) 9 Eylül 1999 ve sonrasında sigortalı olanlar 25 yıl 4500 gün, ya da 7 bin günü tamamlayarak tazminatlarıyla ayrılabiliyor 6) İş kanunu 24. Maddesi gereğince haklı fesih ile iş akdini sona erdirenler de tazminatlarını alarak ayrılabiliyor