{"status":true,"post":{"id":87040,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":0,"static_post":0,"published_at":"2026-03-27 09:00:00","created_at":"2026-03-27T06:00:00.000000Z","updated_at":"2026-03-27T06:00:00.000000Z","edited_at":"2026-03-27 09:00:00","source_id":null,"post_id":87040,"is_featured":0,"title":"\u2018Maktu \u00fccret\u2019 kalkan\u0131 hukuken g\u00fc\u00e7lendirildi","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":"\u2018Maktu \u00fccret\u2019 kalkan\u0131 hukuken g\u00fc\u00e7lendirildi","sub_title":null,"category_id":73,"description":null,"content":"<p><strong>\u0130\u015f mevzuat\u0131nda \u00fccretin g\u00fcnl\u00fck ya da maktu olarak belirlenece\u011fine dair net bir h\u00fck\u00fcm bulunmad\u0131\u011f\u0131 i\u00e7in hesaplamalarda ciddi ihtilaflar \u00e7\u0131k\u0131yor. Yarg\u0131tay, emsal nitelikte bir kararla \u2018maktu \u00fccret\u2019 kalkan\u0131n\u0131 hukuken g\u00fc\u00e7lendirdi. Bu y\u00fczden i\u015fverenler, maktu \u00fccret sisteminde bordroyu do\u011fru haz\u0131rlamak zorunda. Aksi takdirde hem alacak davalar\u0131 hem de idari para cezalar\u0131yla kar\u015f\u0131 kar\u015f\u0131ya kalabilirler. Daha da \u00f6nemlisi, SGK destekleri riske girer.<\/strong><\/p><p><br><\/p><p id=\"isPasted\">\u0130\u015f\u00e7i ile i\u015fveren aras\u0131nda imzalanan i\u015f s\u00f6zle\u015fmesinde \u00fccretin saat\/g\u00fcnl\u00fck yoksa ayl\u0131k\/maktu sistem \u00fczerinden mi \u00f6denece\u011fi, bug\u00fcn sadece \u00e7al\u0131\u015fanlar\u0131n maa\u015f\u0131n\u0131 de\u011fil, gelece\u011fini de belirliyor.\u00a0<\/p><p><br><\/p><p>\u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 tefti\u015flerinde bu husus \u00f6zellikle mercek alt\u0131na al\u0131n\u0131yor. \u00c7\u00fcnk\u00fc g\u00fcnl\u00fck \u00fccret sisteminde takvim ay\u0131 baz al\u0131n\u0131rken, maktu \u00fccret sisteminde ay\u0131n ka\u00e7 g\u00fcn s\u00fcrd\u00fc\u011f\u00fcne bak\u0131lmaks\u0131z\u0131n her ay 30 g\u00fcn esas\u0131 uygulan\u0131yor. \u00c7al\u0131\u015fan\u0131n mazeretli ya da istirahatli oldu\u011funda maa\u015f\u0131 kesilmeden tam olarak \u00f6denmesi ve SGK\u2019ya da eksiksiz bildirilmesi isteniyor. Ancak mevcut i\u015f mevzuat\u0131nda \u00fccretin g\u00fcnl\u00fck ya da maktu olarak belirlenece\u011fine dair net bir h\u00fck\u00fcm bulunmad\u0131\u011f\u0131 i\u00e7in ay\u0131n 28, 29, 30 veya 31 g\u00fcn s\u00fcrmesi durumunda \u00fccret hesaplamalar\u0131nda farkl\u0131 uygulamalar ve ciddi ihtilaflar \u00e7\u0131k\u0131yor. \u0130\u015fte tam bu noktada Yarg\u0131tay emsal nitelikte \u00e7ok \u00f6nemli bir karara imza att\u0131 ve \u2018maktu \u00fccret\u2019 kalkan\u0131n\u0131 hukuken g\u00fc\u00e7lendirdi. Yarg\u0131tay 9. Hukuk Dairesi\u2019nin E. 2025\/6599 ve 2025\/8115 No\u2019lu karar\u0131, bu yaz\u0131m\u0131zda de\u011ferlendirildi.<\/p><p><br><\/p><p><strong>DAVANIN KONUSU<\/strong><\/p><p>Servis \u015fof\u00f6r\u00fc olarak 13 Nisan 2007\u2019den 29 Eyl\u00fcl 2020\u2019ye kadar tam 13 y\u0131l 5 ay 16 g\u00fcn \u00e7al\u0131\u015fan i\u015f\u00e7i, en son net 3.120 TL \u00fccret al\u0131yordu. Hastal\u0131k nedeniyle raporlu oldu\u011fu g\u00fcnlerde \u00fccretlerinin \u00f6denmedi\u011fini, fazla mesai ve ulusal bayram\/genel tatil \u00fccretlerinin eksik kald\u0131\u011f\u0131n\u0131 ileri s\u00fcrd\u00fc.<\/p><p><br><\/p><p>\u0130\u015f s\u00f6zle\u015fmesini hakl\u0131 nedenle feshetti\u011fini belirterek, k\u0131dem tazminat\u0131n\u0131, raporlu g\u00fcnlere ait \u00fccret alaca\u011f\u0131n\u0131, fazla \u00e7al\u0131\u015fma ve bayram \u00fccretlerinin tahsilini istedi. Daval\u0131 i\u015fveren ise \u00fccretin net 2.104 TL oldu\u011funu, t\u00fcm \u00f6demelerin bordro \u00fczerinden yap\u0131ld\u0131\u011f\u0131n\u0131, i\u015f\u00e7inin kendi iste\u011fiyle ayr\u0131ld\u0131\u011f\u0131n\u0131 savundu.<\/p><p><br><\/p><p><strong>MAHKEME TALEPLER\u0130 REDDETT\u0130<\/strong><\/p><p>\u0130lk Derece Mahkemesi, i\u015f\u00e7inin imzalad\u0131\u011f\u0131 s\u00f6zle\u015fmede \u00fccretin \u2018maktu\u2019 olarak a\u00e7\u0131k\u00e7a tan\u0131mlanmad\u0131\u011f\u0131n\u0131, fiilen \u00e7al\u0131\u015f\u0131lmayan g\u00fcnlerde \u00fccret ve prim \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmad\u0131\u011f\u0131n\u0131 gerek\u00e7e g\u00f6sterdi. Fazla mesai yap\u0131lmad\u0131\u011f\u0131n\u0131, bayram \u00fccretlerinin tam \u00f6dendi\u011fini belirterek, t\u00fcm talepleri reddetti. \u0130\u015f\u00e7inin feshinin hakl\u0131 nedene dayanmad\u0131\u011f\u0131n\u0131 ve k\u0131dem tazminat\u0131na hak kazanmad\u0131\u011f\u0131n\u0131 h\u00fckme ba\u011flad\u0131.<\/p><p><br><\/p><p>B\u00f6lge Adliye Mahkemesi (\u0130stinaf) de ayn\u0131 gerek\u00e7elerle yerel mahkeme karar\u0131n\u0131 onad\u0131 ve davac\u0131 i\u015f\u00e7inin istinaf ba\u015fvurusunu esastan reddetti.<\/p><p><br><\/p><p><strong>RAPORLU \u00c7ALI\u015eANLARIN \u00dcCRET\u0130<\/strong><\/p><p>Yarg\u0131tay 9. Hukuk Dairesi (Esas 2025\/6599, Karar 2025\/8115), dosyay\u0131 yeniden inceledi ve her iki mahkeme karar\u0131n\u0131 da bozdu. Karar\u0131n en kritik noktalar\u0131 \u015f\u00f6yle s\u0131ralan\u0131yor: Dosya kapsam\u0131ndaki \u00fccret bordrolar\u0131 ve i\u015f s\u00f6zle\u015fmeleri incelendi\u011finde i\u015f\u00e7inin \u2018ayl\u0131k maktu \u00fccretli\u2019 \u00e7al\u0131\u015ft\u0131\u011f\u0131 net olarak ortaya \u00e7\u0131kt\u0131.<\/p><p><br><\/p><p>4857 say\u0131l\u0131 \u0130\u015f Kanunu\u2019nun \u2018Ge\u00e7ici i\u015f g\u00f6remezlik\u2019 ba\u015fl\u0131kl\u0131 48. maddesinin 2. f\u0131kras\u0131 \u00e7ok a\u00e7\u0131kt\u0131r: \u201cHastal\u0131k nedeni ile \u00e7al\u0131\u015f\u0131lmayan g\u00fcnlerde Sosyal Sigortalar Kurumu taraf\u0131ndan \u00f6denen ge\u00e7ici i\u015f g\u00f6remezlik \u00f6dene\u011fi, ayl\u0131k \u00fccretli i\u015f\u00e7ilerin \u00fccretlerinden mahsup edilir.\u201d Yarg\u0131tay, bu h\u00fckm\u00fc \u015f\u00f6yle yorumlad\u0131: SGK\u2019dan gelen i\u015f g\u00f6remezlik \u00f6dene\u011fi, i\u015f\u00e7inin ayl\u0131k \u00fccretinden d\u00fc\u015f\u00fclebilir. Ancak bunun d\u0131\u015f\u0131nda kalan ayl\u0131k \u00fccretin tamam\u0131 i\u015fveren taraf\u0131ndan eksiksiz \u00f6denmeli. Mahkemeler bu temel ayr\u0131m\u0131 yapmam\u0131\u015f, \u2018fiilen \u00e7al\u0131\u015f\u0131lmad\u0131\u011f\u0131 i\u00e7in \u00fccret \u00f6denmez\u2019 yakla\u015f\u0131m\u0131yla hareket etmi\u015ftir. Bu y\u00fczden raporlu d\u00f6nemlerde SGK\u2019n\u0131n yapt\u0131\u011f\u0131 t\u00fcm i\u015f g\u00f6remezlik \u00f6demeleri ile i\u015fverenin i\u015f\u00e7iye \u00f6dedi\u011fi ayl\u0131k \u00fccretler tek tek kar\u015f\u0131la\u015ft\u0131r\u0131lmal\u0131, \u00f6denmeyen \u00fccret alaca\u011f\u0131 varsa tespit edilmeli ve buna g\u00f6re k\u0131dem tazminat\u0131 talebi yeniden de\u011ferlendirilmelidir.<\/p><p><br><\/p><p>Ayr\u0131ca \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 \u0130\u015f Tefti\u015f Kurulu\u2019nun 27 Eyl\u00fcl 2017 tarihli raporunda, i\u015fyerinde raporlu i\u015f\u00e7ilerin \u00fccretlerinin kesildi\u011finin tespit edildi\u011fi de hat\u0131rlat\u0131ld\u0131.<\/p><p><br><\/p><p>Yarg\u0131tay, di\u011fer temyiz itirazlar\u0131n\u0131 (fazla mesai ve bayram \u00fccretleri) yerinde g\u00f6rmedi, ancak raporlu g\u00fcn \u00fccretleri ve k\u0131dem tazminat\u0131 y\u00f6n\u00fcnden karar\u0131n eksik incelemeye dayand\u0131\u011f\u0131n\u0131 belirterek, bozma karar\u0131 verdi.<\/p><p><br><\/p><p><strong>UYGULAMADAK\u0130 BO\u015eLU\u011eU DOLDURACAK<\/strong><\/p><p>\u0130nceleme konusu bu karar, uygulamadaki bo\u015flu\u011fu \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 uygulamalar\u0131na paralel olarak dolduran emsal nitelikte \u00f6nemli bir karard\u0131r.\u00a0<\/p><p><br><\/p><p>Dolay\u0131s\u0131yla maktu\/ayl\u0131k \u00fccret sisteminde \u00e7al\u0131\u015fan\u0131n raporlu oldu\u011fu d\u00f6nemlerde SGK\u2019dan ald\u0131\u011f\u0131 i\u015f g\u00f6remezlik \u00f6dene\u011fi d\u0131\u015f\u0131nda kalan ayl\u0131k maa\u015f\u0131n\u0131 i\u015fveren tam olarak \u00f6demek zorunda. Ancak i\u015f\u00e7i hem i\u015f g\u00f6remezlik \u00f6dene\u011fi hem de i\u015fverenden tam maa\u015f talep edemez. Keza bu durumda sebepsiz zenginle\u015fme s\u00f6z konusu olacak. Uygulamada, i\u015fverenler SGK ile protokol yaparak i\u015f g\u00f6remezlik \u00f6deneklerinin do\u011frudan do\u011fruya kendilerine \u00f6denmesini isteyebilir. \u0130\u015fverenler de \u00e7al\u0131\u015fan\u0131n maa\u015f\u0131n\u0131 kesinti yapmadan banka hesab\u0131na yat\u0131r\u0131r. SGK g\u00fcn say\u0131lar\u0131n\u0131 da eksiksiz olarak SGK\u2019ya bildirir. Bu sayede SGK\u2019ya tam prim matrah\u0131 ve tam g\u00fcn bildirimi yap\u0131l\u0131yor. Neticede; \u00e7al\u0131\u015fan\u0131n maa\u015f\u0131 eksilmiyor, prim g\u00fcnleri eksilmiyor, emeklilik hesab\u0131 daha y\u00fcksek \u00e7\u0131k\u0131yor ve \u201cHastaland\u0131m, primim yand\u0131\u201d korkusu bitiyor.<\/p><p><br><\/p><p><strong>KARAR NE ANLAMA GEL\u0130YOR? \u00a0<br><\/strong><\/p><p>* \u0130\u015f\u00e7iler i\u00e7in: Hastal\u0131k raporu ald\u0131\u011f\u0131n\u0131zda maktu maa\u015f\u0131n\u0131z kesilmeyecek. Sadece SGK\u2019dan ald\u0131\u011f\u0131n\u0131z i\u015f g\u00f6remezlik \u00f6dene\u011fini d\u00fc\u015f\u00fcp kalan\u0131n\u0131 tam alacaks\u0131n\u0131z. Dolay\u0131s\u0131yla istirahatli oldu\u011funuzda \u00e7al\u0131\u015f\u0131yormu\u015f gibi SGK g\u00fcnleriniz de eksiksiz bildirilmi\u015f olacak.<\/p><p><br><\/p><p>* \u0130\u015fverenler i\u00e7in: Maktu \u00fccret sisteminde raporlu g\u00fcnlerde bordroyu do\u011fru haz\u0131rlamak zorunlu. Yanl\u0131\u015f kesinti yaparsan\u0131z hem \u00fccret alaca\u011f\u0131 hem k\u0131dem tazminat\u0131 davalar\u0131n\u0131n yan\u0131 s\u0131ra \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 ile SGK idari para cezalar\u0131yla kar\u015f\u0131 kar\u015f\u0131ya kal\u0131rs\u0131n\u0131z. Daha da \u00f6nemlisi, SGK te\u015fvik ve desteklerini de riske etmi\u015f olursunuz.<\/p><p><br><\/p><p>* Her iki taraf i\u00e7in: Bu kararla birlikte \u0130\u015f Kanunu\u2019nun 48. maddesi art\u0131k daha net uygulan\u0131yor. Mahsupla\u015fma do\u011fru yap\u0131lmazsa i\u015fveren aleyhine karar \u00e7\u0131kacak.<\/p><p><br><\/p>","slug":"maktu-ucret-kalkani-hukuken-guclendirildi","tags":null,"meta_title":"\u2018Maktu \u00fccret\u2019 kalkan\u0131 hukuken g\u00fc\u00e7lendirildi","meta_description":"\u0130\u015f mevzuat\u0131nda \u00fccretin g\u00fcnl\u00fck ya da maktu olarak belirlenece\u011fine dair net bir h\u00fck\u00fcm bulunmad\u0131\u011f\u0131 i\u00e7in hesaplamalarda ciddi ihtilaflar \u00e7\u0131k\u0131yor. Yarg\u0131tay, emsal nitelikte bir kararla \u2018maktu \u00fccret\u2019 kalkan\u0131n\u0131 hukuken g\u00fc\u00e7lendirdi. Bu y\u00fczden i\u015fverenler, maktu \u00fccret sisteminde bordroyu do\u011fru haz\u0131rlamak zorunda. Aksi takdirde hem alacak davalar\u0131 hem de idari para cezalar\u0131yla kar\u015f\u0131 kar\u015f\u0131ya kalabilirler. Daha da \u00f6nemlisi, SGK destekleri riske girer.","meta_keywords":null,"news_cover_min":"\/front\/uploads\/blog\/thumbnail\/1774558800olawPMoL1RkZSTX.webp","news_cover":null,"news_video_min":null,"news_video":null,"view_count":0,"cropped_1200x675":"\/front\/uploads\/haber\/1200x675\/maktu-ucret-kalkani-hukuken-guclendirildi_1200x675_YJ3QwjJhVs.webp","user":{"id":7,"name":"\u0130SA","surname":"KARAKA\u015e","email":"igurmen@yandex.com.tr","slug":"isa-karakas","avatar":"\/front\/uploads\/avatar\/1733691600UsNll1YpnmquGG1.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-15T09:39:41.000000Z","updated_at":"2024-12-18T10:20:38.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":87172,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":87040,"locale":"tr","category_id":73,"title":"\u2018Maktu \u00fccret\u2019 kalkan\u0131 hukuken g\u00fc\u00e7lendirildi","home_title":"\u2018Maktu \u00fccret\u2019 kalkan\u0131 hukuken g\u00fc\u00e7lendirildi","sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"<p><strong>\u0130\u015f mevzuat\u0131nda \u00fccretin g\u00fcnl\u00fck ya da maktu olarak belirlenece\u011fine dair net bir h\u00fck\u00fcm bulunmad\u0131\u011f\u0131 i\u00e7in hesaplamalarda ciddi ihtilaflar \u00e7\u0131k\u0131yor. Yarg\u0131tay, emsal nitelikte bir kararla \u2018maktu \u00fccret\u2019 kalkan\u0131n\u0131 hukuken g\u00fc\u00e7lendirdi. Bu y\u00fczden i\u015fverenler, maktu \u00fccret sisteminde bordroyu do\u011fru haz\u0131rlamak zorunda. Aksi takdirde hem alacak davalar\u0131 hem de idari para cezalar\u0131yla kar\u015f\u0131 kar\u015f\u0131ya kalabilirler. Daha da \u00f6nemlisi, SGK destekleri riske girer.<\/strong><\/p><p><br><\/p><p id=\"isPasted\">\u0130\u015f\u00e7i ile i\u015fveren aras\u0131nda imzalanan i\u015f s\u00f6zle\u015fmesinde \u00fccretin saat\/g\u00fcnl\u00fck yoksa ayl\u0131k\/maktu sistem \u00fczerinden mi \u00f6denece\u011fi, bug\u00fcn sadece \u00e7al\u0131\u015fanlar\u0131n maa\u015f\u0131n\u0131 de\u011fil, gelece\u011fini de belirliyor.\u00a0<\/p><p><br><\/p><p>\u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 tefti\u015flerinde bu husus \u00f6zellikle mercek alt\u0131na al\u0131n\u0131yor. \u00c7\u00fcnk\u00fc g\u00fcnl\u00fck \u00fccret sisteminde takvim ay\u0131 baz al\u0131n\u0131rken, maktu \u00fccret sisteminde ay\u0131n ka\u00e7 g\u00fcn s\u00fcrd\u00fc\u011f\u00fcne bak\u0131lmaks\u0131z\u0131n her ay 30 g\u00fcn esas\u0131 uygulan\u0131yor. \u00c7al\u0131\u015fan\u0131n mazeretli ya da istirahatli oldu\u011funda maa\u015f\u0131 kesilmeden tam olarak \u00f6denmesi ve SGK\u2019ya da eksiksiz bildirilmesi isteniyor. Ancak mevcut i\u015f mevzuat\u0131nda \u00fccretin g\u00fcnl\u00fck ya da maktu olarak belirlenece\u011fine dair net bir h\u00fck\u00fcm bulunmad\u0131\u011f\u0131 i\u00e7in ay\u0131n 28, 29, 30 veya 31 g\u00fcn s\u00fcrmesi durumunda \u00fccret hesaplamalar\u0131nda farkl\u0131 uygulamalar ve ciddi ihtilaflar \u00e7\u0131k\u0131yor. \u0130\u015fte tam bu noktada Yarg\u0131tay emsal nitelikte \u00e7ok \u00f6nemli bir karara imza att\u0131 ve \u2018maktu \u00fccret\u2019 kalkan\u0131n\u0131 hukuken g\u00fc\u00e7lendirdi. Yarg\u0131tay 9. Hukuk Dairesi\u2019nin E. 2025\/6599 ve 2025\/8115 No\u2019lu karar\u0131, bu yaz\u0131m\u0131zda de\u011ferlendirildi.<\/p><p><br><\/p><p><strong>DAVANIN KONUSU<\/strong><\/p><p>Servis \u015fof\u00f6r\u00fc olarak 13 Nisan 2007\u2019den 29 Eyl\u00fcl 2020\u2019ye kadar tam 13 y\u0131l 5 ay 16 g\u00fcn \u00e7al\u0131\u015fan i\u015f\u00e7i, en son net 3.120 TL \u00fccret al\u0131yordu. Hastal\u0131k nedeniyle raporlu oldu\u011fu g\u00fcnlerde \u00fccretlerinin \u00f6denmedi\u011fini, fazla mesai ve ulusal bayram\/genel tatil \u00fccretlerinin eksik kald\u0131\u011f\u0131n\u0131 ileri s\u00fcrd\u00fc.<\/p><p><br><\/p><p>\u0130\u015f s\u00f6zle\u015fmesini hakl\u0131 nedenle feshetti\u011fini belirterek, k\u0131dem tazminat\u0131n\u0131, raporlu g\u00fcnlere ait \u00fccret alaca\u011f\u0131n\u0131, fazla \u00e7al\u0131\u015fma ve bayram \u00fccretlerinin tahsilini istedi. Daval\u0131 i\u015fveren ise \u00fccretin net 2.104 TL oldu\u011funu, t\u00fcm \u00f6demelerin bordro \u00fczerinden yap\u0131ld\u0131\u011f\u0131n\u0131, i\u015f\u00e7inin kendi iste\u011fiyle ayr\u0131ld\u0131\u011f\u0131n\u0131 savundu.<\/p><p><br><\/p><p><strong>MAHKEME TALEPLER\u0130 REDDETT\u0130<\/strong><\/p><p>\u0130lk Derece Mahkemesi, i\u015f\u00e7inin imzalad\u0131\u011f\u0131 s\u00f6zle\u015fmede \u00fccretin \u2018maktu\u2019 olarak a\u00e7\u0131k\u00e7a tan\u0131mlanmad\u0131\u011f\u0131n\u0131, fiilen \u00e7al\u0131\u015f\u0131lmayan g\u00fcnlerde \u00fccret ve prim \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmad\u0131\u011f\u0131n\u0131 gerek\u00e7e g\u00f6sterdi. Fazla mesai yap\u0131lmad\u0131\u011f\u0131n\u0131, bayram \u00fccretlerinin tam \u00f6dendi\u011fini belirterek, t\u00fcm talepleri reddetti. \u0130\u015f\u00e7inin feshinin hakl\u0131 nedene dayanmad\u0131\u011f\u0131n\u0131 ve k\u0131dem tazminat\u0131na hak kazanmad\u0131\u011f\u0131n\u0131 h\u00fckme ba\u011flad\u0131.<\/p><p><br><\/p><p>B\u00f6lge Adliye Mahkemesi (\u0130stinaf) de ayn\u0131 gerek\u00e7elerle yerel mahkeme karar\u0131n\u0131 onad\u0131 ve davac\u0131 i\u015f\u00e7inin istinaf ba\u015fvurusunu esastan reddetti.<\/p><p><br><\/p><p><strong>RAPORLU \u00c7ALI\u015eANLARIN \u00dcCRET\u0130<\/strong><\/p><p>Yarg\u0131tay 9. Hukuk Dairesi (Esas 2025\/6599, Karar 2025\/8115), dosyay\u0131 yeniden inceledi ve her iki mahkeme karar\u0131n\u0131 da bozdu. Karar\u0131n en kritik noktalar\u0131 \u015f\u00f6yle s\u0131ralan\u0131yor: Dosya kapsam\u0131ndaki \u00fccret bordrolar\u0131 ve i\u015f s\u00f6zle\u015fmeleri incelendi\u011finde i\u015f\u00e7inin \u2018ayl\u0131k maktu \u00fccretli\u2019 \u00e7al\u0131\u015ft\u0131\u011f\u0131 net olarak ortaya \u00e7\u0131kt\u0131.<\/p><p><br><\/p><p>4857 say\u0131l\u0131 \u0130\u015f Kanunu\u2019nun \u2018Ge\u00e7ici i\u015f g\u00f6remezlik\u2019 ba\u015fl\u0131kl\u0131 48. maddesinin 2. f\u0131kras\u0131 \u00e7ok a\u00e7\u0131kt\u0131r: \u201cHastal\u0131k nedeni ile \u00e7al\u0131\u015f\u0131lmayan g\u00fcnlerde Sosyal Sigortalar Kurumu taraf\u0131ndan \u00f6denen ge\u00e7ici i\u015f g\u00f6remezlik \u00f6dene\u011fi, ayl\u0131k \u00fccretli i\u015f\u00e7ilerin \u00fccretlerinden mahsup edilir.\u201d Yarg\u0131tay, bu h\u00fckm\u00fc \u015f\u00f6yle yorumlad\u0131: SGK\u2019dan gelen i\u015f g\u00f6remezlik \u00f6dene\u011fi, i\u015f\u00e7inin ayl\u0131k \u00fccretinden d\u00fc\u015f\u00fclebilir. Ancak bunun d\u0131\u015f\u0131nda kalan ayl\u0131k \u00fccretin tamam\u0131 i\u015fveren taraf\u0131ndan eksiksiz \u00f6denmeli. Mahkemeler bu temel ayr\u0131m\u0131 yapmam\u0131\u015f, \u2018fiilen \u00e7al\u0131\u015f\u0131lmad\u0131\u011f\u0131 i\u00e7in \u00fccret \u00f6denmez\u2019 yakla\u015f\u0131m\u0131yla hareket etmi\u015ftir. Bu y\u00fczden raporlu d\u00f6nemlerde SGK\u2019n\u0131n yapt\u0131\u011f\u0131 t\u00fcm i\u015f g\u00f6remezlik \u00f6demeleri ile i\u015fverenin i\u015f\u00e7iye \u00f6dedi\u011fi ayl\u0131k \u00fccretler tek tek kar\u015f\u0131la\u015ft\u0131r\u0131lmal\u0131, \u00f6denmeyen \u00fccret alaca\u011f\u0131 varsa tespit edilmeli ve buna g\u00f6re k\u0131dem tazminat\u0131 talebi yeniden de\u011ferlendirilmelidir.<\/p><p><br><\/p><p>Ayr\u0131ca \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 \u0130\u015f Tefti\u015f Kurulu\u2019nun 27 Eyl\u00fcl 2017 tarihli raporunda, i\u015fyerinde raporlu i\u015f\u00e7ilerin \u00fccretlerinin kesildi\u011finin tespit edildi\u011fi de hat\u0131rlat\u0131ld\u0131.<\/p><p><br><\/p><p>Yarg\u0131tay, di\u011fer temyiz itirazlar\u0131n\u0131 (fazla mesai ve bayram \u00fccretleri) yerinde g\u00f6rmedi, ancak raporlu g\u00fcn \u00fccretleri ve k\u0131dem tazminat\u0131 y\u00f6n\u00fcnden karar\u0131n eksik incelemeye dayand\u0131\u011f\u0131n\u0131 belirterek, bozma karar\u0131 verdi.<\/p><p><br><\/p><p><strong>UYGULAMADAK\u0130 BO\u015eLU\u011eU DOLDURACAK<\/strong><\/p><p>\u0130nceleme konusu bu karar, uygulamadaki bo\u015flu\u011fu \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 uygulamalar\u0131na paralel olarak dolduran emsal nitelikte \u00f6nemli bir karard\u0131r.\u00a0<\/p><p><br><\/p><p>Dolay\u0131s\u0131yla maktu\/ayl\u0131k \u00fccret sisteminde \u00e7al\u0131\u015fan\u0131n raporlu oldu\u011fu d\u00f6nemlerde SGK\u2019dan ald\u0131\u011f\u0131 i\u015f g\u00f6remezlik \u00f6dene\u011fi d\u0131\u015f\u0131nda kalan ayl\u0131k maa\u015f\u0131n\u0131 i\u015fveren tam olarak \u00f6demek zorunda. Ancak i\u015f\u00e7i hem i\u015f g\u00f6remezlik \u00f6dene\u011fi hem de i\u015fverenden tam maa\u015f talep edemez. Keza bu durumda sebepsiz zenginle\u015fme s\u00f6z konusu olacak. Uygulamada, i\u015fverenler SGK ile protokol yaparak i\u015f g\u00f6remezlik \u00f6deneklerinin do\u011frudan do\u011fruya kendilerine \u00f6denmesini isteyebilir. \u0130\u015fverenler de \u00e7al\u0131\u015fan\u0131n maa\u015f\u0131n\u0131 kesinti yapmadan banka hesab\u0131na yat\u0131r\u0131r. SGK g\u00fcn say\u0131lar\u0131n\u0131 da eksiksiz olarak SGK\u2019ya bildirir. Bu sayede SGK\u2019ya tam prim matrah\u0131 ve tam g\u00fcn bildirimi yap\u0131l\u0131yor. Neticede; \u00e7al\u0131\u015fan\u0131n maa\u015f\u0131 eksilmiyor, prim g\u00fcnleri eksilmiyor, emeklilik hesab\u0131 daha y\u00fcksek \u00e7\u0131k\u0131yor ve \u201cHastaland\u0131m, primim yand\u0131\u201d korkusu bitiyor.<\/p><p><br><\/p><p><strong>KARAR NE ANLAMA GEL\u0130YOR? \u00a0<br><\/strong><\/p><p>* \u0130\u015f\u00e7iler i\u00e7in: Hastal\u0131k raporu ald\u0131\u011f\u0131n\u0131zda maktu maa\u015f\u0131n\u0131z kesilmeyecek. Sadece SGK\u2019dan ald\u0131\u011f\u0131n\u0131z i\u015f g\u00f6remezlik \u00f6dene\u011fini d\u00fc\u015f\u00fcp kalan\u0131n\u0131 tam alacaks\u0131n\u0131z. Dolay\u0131s\u0131yla istirahatli oldu\u011funuzda \u00e7al\u0131\u015f\u0131yormu\u015f gibi SGK g\u00fcnleriniz de eksiksiz bildirilmi\u015f olacak.<\/p><p><br><\/p><p>* \u0130\u015fverenler i\u00e7in: Maktu \u00fccret sisteminde raporlu g\u00fcnlerde bordroyu do\u011fru haz\u0131rlamak zorunlu. Yanl\u0131\u015f kesinti yaparsan\u0131z hem \u00fccret alaca\u011f\u0131 hem k\u0131dem tazminat\u0131 davalar\u0131n\u0131n yan\u0131 s\u0131ra \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 ile SGK idari para cezalar\u0131yla kar\u015f\u0131 kar\u015f\u0131ya kal\u0131rs\u0131n\u0131z. Daha da \u00f6nemlisi, SGK te\u015fvik ve desteklerini de riske etmi\u015f olursunuz.<\/p><p><br><\/p><p>* Her iki taraf i\u00e7in: Bu kararla birlikte \u0130\u015f Kanunu\u2019nun 48. maddesi art\u0131k daha net uygulan\u0131yor. Mahsupla\u015fma do\u011fru yap\u0131lmazsa i\u015fveren aleyhine karar \u00e7\u0131kacak.<\/p><p><br><\/p>","slug":"maktu-ucret-kalkani-hukuken-guclendirildi","orjinalimage":"\/front\/uploads\/blog\/thumbnail\/1774558800olawPMoL1RkZSTX.webp","news_cover_min":"\/front\/uploads\/blog\/thumbnail\/1774558800olawPMoL1RkZSTX.webp","news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":"\/front\/uploads\/haber\/638x552\/maktu-ucret-kalkani-hukuken-guclendirildi_638x552_5vyBLlRMTK.webp","cropped_310x208":"\/front\/uploads\/haber\/310x208\/maktu-ucret-kalkani-hukuken-guclendirildi_310x208_mQyorhZdwZ.webp","cropped_416x247":"\/front\/uploads\/haber\/416x247\/maktu-ucret-kalkani-hukuken-guclendirildi_416x247_JEsgaT6UOD.webp","cropped_197x247":"\/front\/uploads\/haber\/197x247\/maktu-ucret-kalkani-hukuken-guclendirildi_197x247_s0nENm3K3Q.webp","cropped_416x600":"\/front\/uploads\/haber\/416x600\/maktu-ucret-kalkani-hukuken-guclendirildi_416x600_ud51Gd1qv8.webp","cropped_1200x675":"\/front\/uploads\/haber\/1200x675\/maktu-ucret-kalkani-hukuken-guclendirildi_1200x675_YJ3QwjJhVs.webp","tags":null,"meta_title":"\u2018Maktu \u00fccret\u2019 kalkan\u0131 hukuken g\u00fc\u00e7lendirildi","meta_description":"\u0130\u015f mevzuat\u0131nda \u00fccretin g\u00fcnl\u00fck ya da maktu olarak belirlenece\u011fine dair net bir h\u00fck\u00fcm bulunmad\u0131\u011f\u0131 i\u00e7in hesaplamalarda ciddi ihtilaflar \u00e7\u0131k\u0131yor. Yarg\u0131tay, emsal nitelikte bir kararla \u2018maktu \u00fccret\u2019 kalkan\u0131n\u0131 hukuken g\u00fc\u00e7lendirdi. Bu y\u00fczden i\u015fverenler, maktu \u00fccret sisteminde bordroyu do\u011fru haz\u0131rlamak zorunda. Aksi takdirde hem alacak davalar\u0131 hem de idari para cezalar\u0131yla kar\u015f\u0131 kar\u015f\u0131ya kalabilirler. Daha da \u00f6nemlisi, SGK destekleri riske girer.","meta_keywords":null,"view_count":0,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":"\/front\/uploads\/haber\/358x214\/maktu-ucret-kalkani-hukuken-guclendirildi_358x214_Tj86IQ6WZd.webp","cropped_842x474":"\/front\/uploads\/haber\/842x474\/maktu-ucret-kalkani-hukuken-guclendirildi_842x474_b7Ue56sQ7t.webp"}]}}