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Taşeron ve kamu işçilerinin heyecanla beklediği ilave tediyelerin ödeneceği tarih açıklandı. İkramiye olarak da bilinen ilave tediye ödemeleri, brüt ücretin 52 günlük tutarı kadar ödeniyor. Tediyenin 13 günlük ikramiye ödemesi yani 2. taksit ödemesi için geri sayım başladı. Peki, kim ne kadar alacak? 2021 2. ilave tediye ödemeleri ne zaman yapılacak? İkramiye brüt ücretten hesaplanıyor ve bundan SGK primi ile gelir ve damga vergisi kesintisi yapılıyor. En düşük ödeme 1.108 TL olacak. Bu yıl asgari ücretle çalışan işçi 52 gün üzerinden net 3 bin 646 lira ikramiye alacak.
2021 2. TEDİYE ÖDEMELERİ NE ZAMAN YAPILACAK?
Toplam 52 gün olan ikramiyeler 4 taksit şeklinde 13'er günlük olarak hesaplara yatırılıyor. Cumhurbaşkanı kararına göre; ikramiyenin birinci yarısı 29 Ocak'ta yatırıldı. Yılın ikici ikramiyesi ise 11 Mayıs'ta ödenecek. Bu işçilerden maden işletmelerinin münhasıran yeraltı işlerinde çalışanlarına ise bu yıl yapılacak ilave tediyenin tamamı 24 Aralık'ta verilecek.
Yılın ikinci yarısında Cumhurbaşkanı kararıyla 26 günlük ödeme daha yapılacak
2021 TEDİYE ÖDEMELERİ NE KADAR?
İkramiye brüt ücretten hesaplanıyor ve bundan SGK primi ile gelir ve damga vergisi kesintisi yapılıyor. En düşük ödeme 1.108 TL olacak. Bu yıl asgari ücretle çalışan işçi 52 gün üzerinden net 3 bin 646 lira ikramiye alacak.
Kadrolu kamu ve taşeron işçilerine verilen 52 günlük ikramiye ödemeleri bilindiği gibi 4 taksit halinde veriliyor. 2. ilave tediyelerinin ödenmesi için hesaplama nasıl yapılır araştırılıyor. 2. ilave tediye taksit ödemesi hesaplanırken işçinin aldığı brüt ücret üzerinden hesaplama yapılıyor. Hesaplamadan sonra, SGK prim ve gelir vergisine ek olarak damga vergisi de kesiliyor. 2. ilave tediye ödemesi ne kadar merak edenlere, asgari ücretli bir çalışanın net 52 günlük ikramiye tutarının 3 bin 646 lira olarak hesaplandığını belirtelim. 2021 yılında ise asgari ücret zamlanacağı için hesaplama değişecektir.
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 bir kurumlarda kadroya geçen işçilere yılda 52 günlük tediye ödenmesi gerekmektedir.
KİMLER TEDİYE ÖDEMESİ ALABİLİR?
52 günlük ikramiye ödemeleri her işçiye verilmiyor. 6772 sayılı Devlet ve Ona Bağlı Müesseselerde Çalışan İşçilere İlave Tediye Yapılması Hakkındaki Kanunun içinde olan aşağıdaki kapsama giren kurumlardaki kadrolu kamu işçilerine ilave tediye ödemesi yapılır:
* Sermayesinin yarısından fazlası devlete ait olan kurum ve kuruluşlar,
* Kamu iktisadi teşekkülleri,
* Genel ve katma bütçeli kurumlar,
* Özel bütçeli idareler,
* Belediye ve özel idareler "hizmet akdi" ile çalışan işçiler.