\u015eantiyelerdeki Uygulamalar ve 4857 Say\u0131l\u0131 \u0130\u015f Kanununu<\/h4>\n
\u015eantiyelerde genellikle saat \u00fccreti yada maa\u015fl\u0131 olarak i\u015f\u00e7i ile anla\u015fma yap\u0131l\u0131r. \u00d6zellikle maa\u015fl\u0131 sistemlerde hesaplamalarda zorluklar ortaya \u00e7\u0131kmaktad\u0131r. Gerek i\u015fveren taraf\u0131 gerekse i\u015f\u00e7i taraf\u0131 hesaplamalarda yan\u0131labilmekte, bir taraftan di\u011ferine hak ge\u00e7ebilmektedir.<\/p>\n
\u00d6rne\u011fin bir i\u015f\u00e7i g\u00fcnde 8 saat \u00e7al\u0131\u015fmakla (Haftan\u0131n 6 g\u00fcn\u00fc)\u00a0 ay sonunda 2500 TL net \u00fccret almak \u00fczere anla\u015fma yapt\u0131ysa, e\u011fer arada fazla yada eksik \u00e7al\u0131\u015fmalar yoksa ay sonunda tam\u0131 tam\u0131na 2500 TL almas\u0131 gerekir.<\/p>\n
Fakat bu durumun 4857 say\u0131l\u0131 kanunun ilgili maddelerine g\u00f6re analiz edilmesi biraz zorluk getirmektedir. Mesela i\u015f\u00e7i, hafta boyunca g\u00fcnde 8 saatten 6 g\u00fcn \u00e7al\u0131\u015f\u0131rsa o hafta 48 saat \u00e7al\u0131\u015fm\u0131\u015f olacakt\u0131r. Kanunda haftal\u0131k 45 saatten fazla \u00e7al\u0131\u015fmalarda saat ba\u015f\u0131na %50 zaml\u0131 saat \u00fccreti \u00f6denmesi gerekti\u011fi yazd\u0131\u011f\u0131ndan i\u015f\u00e7inin, 48-45=3 saatlik fazla \u00e7al\u0131\u015fmas\u0131n\u0131 zaml\u0131 olarak almas\u0131 gerekir. Fakat bu durumda anla\u015fma gere\u011fi ayl\u0131k 2500 TL nin a\u015f\u0131lmas\u0131 gibi bir durum olu\u015facakt\u0131r ki bu da i\u015fverenin aleyhine olur.<\/p>\n
Di\u011fer taraftan, baz\u0131 aylar 28,29,30, yada 31 \u00e7ekmektedir. Bu aylar\u0131n ka\u00e7 g\u00fcn oldu\u011funa bak\u0131lmaks\u0131z\u0131n i\u015f\u00e7inin 2500 TL olarak anla\u015ft\u0131\u011f\u0131 net maa\u015f\u0131 almas\u0131 gerekir. Genelde maa\u015f\u0131n 30 g\u00fcnl\u00fck \u00e7al\u0131\u015fma kar\u015f\u0131l\u0131\u011f\u0131 oldu\u011fu varsay\u0131l\u0131r ve hesaplar kestirmeden 30 g\u00fcn \u00fczerinden yap\u0131l\u0131r. B\u00f6yle bir durumda 30 g\u00fcn\u00fc hak eden bir i\u015f\u00e7i 31.g\u00fcn i\u015fe gelmese de maa\u015f\u0131 aynen alacakt\u0131r ki bu durumda da bir haks\u0131zl\u0131k ortaya \u00e7\u0131kmaktad\u0131r.<\/p>\n
\u0130\u015f Kanunun \u00dccretlerle ilgili baz\u0131 maddeleri<\/h4>\n
4857 say\u0131l\u0131 i\u015f kanununun t\u00fcm\u00fcne \u015fu ba\u011flant\u0131dan ula\u015fabilirsiniz :\u00a0 http:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.4857.pdf<\/a><\/p>\n Ancak biz, \u00f6zellikle \u00fccretlerin ve \u00e7al\u0131\u015fma saatlerinin anlat\u0131ld\u0131\u011f\u0131 madde 41’den sonras\u0131n\u0131 ve haftal\u0131k asgari 45 saatlik \u00e7al\u0131\u015fma yap\u0131lan \u015fantiyeleri konu edece\u011fiz.<\/p>\n Bu maddede fazla \u00e7al\u0131\u015fman\u0131n (di\u011fer bir tabirle fazla mesainin) tan\u0131m\u0131 yap\u0131l\u0131yor. Haftal\u0131k 45 saati yada ortalama 45 saati a\u015fan \u00e7al\u0131\u015fmalar i\u00e7in fazla \u00e7al\u0131\u015fma deniyor. Ve fazla \u00e7al\u0131\u015fma i\u00e7in \u00e7al\u0131\u015fana normal \u00e7al\u0131\u015fma saat \u00fccretinin %50 zaml\u0131 \u00f6denmesi \u015fart ko\u015fuluyor. Bu maddede, 63. maddeye de at\u0131fta bulundu\u011fundan 63. maddeye de bir bakal\u0131m:<\/p>\n Bu iki maddeyi harmanlarsak \u015fu netice ortaya \u00e7\u0131k\u0131yor. Ya her hafta \u00e7al\u0131\u015fma s\u00fcresini 45 saat esas almak gerekir ya da 2 ayl\u0131k zaman zarf\u0131nda ortalama haftal\u0131k \u00e7al\u0131\u015fma s\u00fcresinin 45 saate denk gelmesi gerekir. Mesela, 2 ay i\u00e7inde toplam 8 hafta oldu\u011funu d\u00fc\u015f\u00fcnerek bir hesap yapal\u0131m: ilk 4 hafta i\u015fyerinde toplam 55er saat \u00e7al\u0131\u015f\u0131lm\u0131\u015f olsun, son 4 hafta da 35er saat \u00e7al\u0131\u015f\u0131lm\u0131\u015f olsun. Toplamda 4×55+4×35=360 saat \u00e7al\u0131\u015f\u0131lm\u0131\u015f olacakt\u0131r ve 8 ‘e b\u00f6l\u00fcp ortalamas\u0131n\u0131 ald\u0131\u011f\u0131m\u0131zda 45 saat rakam\u0131na ula\u015f\u0131lacakt\u0131r. Bu durumda s\u00f6z konusu i\u015f yerinde fazla yada eksik \u00e7al\u0131\u015fma\/mesai oldu\u011fu s\u00f6ylenemez.\u00a0 \u0130lk 4 hafta ile son 4 hafta denkle\u015ftirilmi\u015f olmaktad\u0131r.<\/p>\n Fakat \u015fantiyelerde, b\u00f6yle denkle\u015ftirmeli \u00e7al\u0131\u015fma sistemlerine pek rastlanmaz. \u00c7al\u0131\u015fma saatlerinin her hafta ayn\u0131 oldu\u011fu sistemler kullan\u0131l\u0131r. Genelde s\u0131k\u0131\u015f\u0131k terminler s\u00f6z konusu oldu\u011fundan fazla \u00e7al\u0131\u015fmalar ka\u00e7\u0131n\u0131lmazd\u0131r.<\/p>\n Bu hesaplar\u0131 bir algoritmaya d\u00f6kmek ad\u0131na \u0130\u015f Kanunu ve yarg\u0131tay i\u00e7tihatlar\u0131na bakarak a\u015fa\u011f\u0131daki \u015fekilde bir \u00e7al\u0131\u015fma ortaya \u00e7\u0131kard\u0131k. Puantaj hesab\u0131n\u0131n ad\u0131mlar\u0131n\u0131 \u015fu \u015fekilde maddelere d\u00f6kebiliriz. \u0130lk \u00f6nce \u00e7al\u0131\u015fan\u0131n yapt\u0131\u011f\u0131 fiili \u00e7al\u0131\u015fmalar\u0131n g\u00fcnl\u00fck bazda kayd\u0131 1 hafta boyunca tutulur. Haftan\u0131n ilk g\u00fcn\u00fc Pazartesidir, son g\u00fcn\u00fc ise Pazard\u0131r. Mesela, P.tesi 8 saat \u00e7al\u0131\u015ft\u0131, Sal\u0131 8 saat \u00e7al\u0131\u015ft\u0131, \u00c7ar\u015famba Bayram tatili oldu\u011fu i\u00e7in \u00e7al\u0131\u015f\u0131lmad\u0131\u011f\u0131ndan 0 saat yada 4 saat \u00e7al\u0131\u015ft\u0131ysa 4 saat \u00e7al\u0131\u015ft\u0131, Per\u015fembe 8 saat \u00e7al\u0131\u015ft\u0131 gibi….\u00a0Hafta bitti\u011finde yani ertesi haftan\u0131n ba\u015f\u0131nda bir analiz yapt\u0131\u011f\u0131m\u0131z\u0131 d\u00fc\u015f\u00fcnelim. (Bu analizi ay sonunda da yapabiliriz tabi ki)<\/p>\n E\u011fer hafta i\u00e7inde bayram g\u00fcn\u00fc, ulusal tatil g\u00fcn\u00fc, yar\u0131m tatil g\u00fcn\u00fc (arifeler genellikle) \u00fccretli izin g\u00fcn\u00fc gibi g\u00fcnler varsa \u00e7al\u0131\u015fan\u0131n hak etti\u011fi normal \u00e7al\u0131\u015fma s\u00fcresi hanesine, o i\u015f yerinin g\u00fcnl\u00fck \u00e7al\u0131\u015fma s\u00fcresi yaz\u0131l\u0131r. E\u011fer o i\u015f yerinde g\u00fcnl\u00fck 7.5 saat \u00e7al\u0131\u015f\u0131l\u0131yorsa, 7.5 saat yaz\u0131l\u0131r, 8 saat \u00e7al\u0131\u015f\u0131l\u0131yorsa 8 saat yaz\u0131l\u0131r…<\/p>\n G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi i\u015f kanununun 47.maddesinde\u00a0 genel tatil \u00fccretlerinin herhangi bir \u015farta ba\u011flanmadan \u00f6denmesi tarif edilmi\u015ftir. Yani i\u015f\u00e7i b\u00fct\u00fcn hafta i\u015fe gelmemi\u015f olsa dahi, bayram g\u00fcn\u00fcne ait tam g\u00fcn \u00fccreti \u00f6denir. (Zaten i\u015f\u00e7i mazeretsiz uzun s\u00fcre i\u015fe gelmemi\u015fse bununla ilgili uygulanacak mevzuat ba\u015fkad\u0131r ve i\u015f yerinin o mevzuat\u0131 uygulamas\u0131 gerekir. Ama i\u015f yeri bu mevzuat\u0131 uygulamay\u0131p i\u015f\u00e7inin i\u015fe d\u00f6nmesini bekliyorsa di\u011fer normal g\u00fcnleri \u00f6demese bile s\u00f6z konusu genel tatil \u00fccretini \u00f6demeyi kabul ediyordur.\u00a0 Zira bu i\u015f\u00e7iyi bekledi\u011fine g\u00f6re muhtemelen her \u015fey bilgisi dahilindedir.)<\/p>\n T\u0131pk\u0131 bayram\/ulusal tatil g\u00fcnlerinde oldu\u011fu gibi e\u011fer \u00e7al\u0131\u015fan \u00fccretli izinli yada raporlu ise o yerinin g\u00fcnl\u00fck \u00e7al\u0131\u015fma s\u00fcresi yaz\u0131l\u0131r.<\/p>\n Daha yukar\u0131da de\u011findi\u011fimiz Madde 63 te g\u00fcnde 11 saatin a\u015f\u0131lmamas\u0131 ko\u015fulu ge\u00e7mektedir. Ancak a\u015f\u0131l\u0131rsa ne olaca\u011f\u0131 kanunda anlat\u0131lmam\u0131\u015ft\u0131r. Bunun i\u00e7in ya\u015fanm\u0131\u015f hadiselere ili\u015fkin Yarg\u0131tay kararlar\u0131 mevcuttur ve 11 saat \u00fczeri i\u00e7in fazla mesai \u00fccreti \u00f6denmesi sonucuna var\u0131lm\u0131\u015ft\u0131r. E\u011fer 11 saat herhangi bir sebeple a\u015f\u0131lm\u0131\u015fsa bunun 11 saati a\u015fan k\u0131sm\u0131 i\u00e7in normal \u00e7al\u0131\u015fma saat \u00fccretinin %50 zaml\u0131s\u0131 \u00f6denir. Yani i\u015f\u00e7i o g\u00fcn 13 saat \u00e7al\u0131\u015fm\u0131\u015fsa ve yine b\u00fct\u00fcn hafta i\u015f gelmemi\u015fse dahi haftal\u0131k 45 saat k\u0131stas\u0131na bak\u0131lmadan 13-11=2 saat i\u00e7in fazla mesai \u00fccreti \u00f6denir.<\/p>\n Buraya kadar herhangi bir \u00f6n ko\u015fula ba\u011fl\u0131 olmadan o i\u015f yerine ait her \u00e7al\u0131\u015fan i\u00e7in uygulanacak maddeleri g\u00f6rd\u00fck. Bundan sonra \u00e7al\u0131\u015f\u0131lan hafta i\u00e7inde fazla mesai yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131 analiz edilmelidir. \u00d6yle ki madde 41 de haftal\u0131k 45 saati a\u015fan \u00e7al\u0131\u015fmalar fazla \u00e7al\u0131\u015fma olarak nitelendirilmektedir ve i\u015f\u00e7iye normal \u00e7al\u0131\u015fma saat \u00fccretinin %50 zaml\u0131s\u0131 \u00f6denir.<\/p>\n Bunun i\u00e7in Pazartesi’den Cumartesi ak\u015fam\u0131na kadar olan fiili \u00e7al\u0131\u015fma s\u00fcreleri toplan\u0131r, bunlara 1. ve 2. maddede bahsi ge\u00e7en bayram\/ulusal tatil ve \u00fccretli izin\/rapor haklar\u0131 da eklenir. (11 saat \u00fczeri \u00e7al\u0131\u015fma zaten fiili \u00e7al\u0131\u015fma olarak toplama girdi\u011finden 2. kez ilave edilmemelidir). B\u00f6ylece ula\u015f\u0131lan rakam\u0131n 45 saatten fazla olup olmad\u0131\u011f\u0131na bak\u0131l\u0131r. E\u011fer 45 saati a\u015f\u0131yorsa a\u015fan k\u0131s\u0131m i\u00e7in fazla \u00e7al\u0131\u015fma \u00fccreti \u00f6denir. A\u015fm\u0131yorsa herhangi bir fazla \u00e7al\u0131\u015fma \u00fccreti \u00f6denmesi s\u00f6z konusu de\u011fildir. Yani i\u015f\u00e7i, herhangi bir g\u00fcn g\u00fcnl\u00fck standart 8 saat \u00e7al\u0131\u015fmay\u0131 a\u015f\u0131p 10 saat \u00e7al\u0131\u015ft\u0131ysa ama haftan\u0131n di\u011fer g\u00fcnlerinde i\u015fe gelmemezlik yap\u0131p haftal\u0131k 45 saati doldurmad\u0131ysa herhangi bir fazla \u00e7al\u0131\u015fma hakk\u0131 do\u011fmam\u0131\u015ft\u0131r. \u0130lgili g\u00fcnde 8 saati a\u015fan 2 saatlik k\u0131s\u0131m i\u00e7in %50 zaml\u0131 \u00f6deme talep edemez.<\/p>\n Madde 46 da i\u015f\u00e7ilere, Madde 63e g\u00f6re belirlenmi\u015f i\u015f g\u00fcnlerinde \u00e7al\u0131\u015fm\u0131\u015f olmalar\u0131 \u015fart\u0131yla hafta tatili verilece\u011fi ve o g\u00fcn\u00fcn \u00fccretinin \u00e7al\u0131\u015fmamas\u0131na ra\u011fmen tam olarak \u00f6denece\u011fi yaz\u0131lmaktad\u0131r. E\u011fer o i\u015f yerinde bir g\u00fcnl\u00fck i\u015f kar\u015f\u0131l\u0131\u011f\u0131 7.5 saat ise 7.5 saat \u00f6denir, 8 saat ise 8 saat \u00f6denir…<\/p>\n Madde 63 te haftal\u0131k \u00e7al\u0131\u015fma saatinin 45 saat olmas\u0131 yada ortalama 45 saat olmas\u0131 ko\u015fulu vard\u0131. (\u00c7al\u0131\u015fma s\u00fcresi Madde 63 ba\u015fl\u0131\u011f\u0131 alt\u0131nda daha detayl\u0131ca yukar\u0131da bahsetmi\u015ftik) E\u011fer \u00e7al\u0131\u015fan 45 saatlik \u00e7al\u0131\u015fma s\u00fcresini tamamlam\u0131\u015f ise hafta tatili \u00fccretini almay\u0131 hak eder, e\u011fer 45 saati doldurmam\u0131\u015fsa hafta tatili \u00fccretini alamaz. Burada vurgulanmas\u0131 gereken husus \u015fudur: Hafta tatilini hak etmek i\u00e7in tatilden \u00f6nceki g\u00fcnlerde<\/strong> 45 saati sa\u011flam\u0131\u015f olmak gerekir. Yani hafta tatilini hak etmemi\u015f birisi tatil g\u00fcn\u00fc gelip 45 saati tamamlay\u0131p tatil hakk\u0131 elde edemez. Ama en az\u0131ndan 45 saati a\u015fm\u0131\u015fsa \u00e7al\u0131\u015fma toplam\u0131 fazla mesai alabilir.<\/p>\n Hafta tatilinin hangi g\u00fcn olaca\u011f\u0131 kanunda belirtilmemi\u015ftir. \u0130\u015f yerinde belirlenen i\u015f g\u00fcnlerinde \u00e7al\u0131\u015f\u0131lm\u0131\u015f olmas\u0131 \u015fart\u0131 verilmi\u015ftir. Haliyle bir i\u015f yerinde haftan\u0131n tan\u0131m\u0131n\u0131 net olarak ortaya koymak mecburidir. \u0130\u015f g\u00fcnleri hangi g\u00fcnlerdir ve hafta tatili hangi g\u00fcn olacakt\u0131r \u015feklinde.Yoksa i\u015fler karmakar\u0131\u015f\u0131k bir hal almaktad\u0131r. Genel team\u00fcl haftan\u0131n Pazartesi ve Cumartesi aras\u0131 i\u015f g\u00fcnleridir, Pazar ise hafta tatili g\u00fcn\u00fcd\u00fcr.<\/p>\n A\u00e7\u0131k\u00e7as\u0131 kanunda Pazar yani hafta tatili g\u00fcn\u00fcnde \u00e7al\u0131\u015fma yap\u0131ld\u0131\u011f\u0131nda saat \u00fccretinin 2 kat\u0131na dair bir \u00f6deme yap\u0131laca\u011f\u0131 yaz\u0131lmam\u0131\u015ft\u0131r. Bu g\u00fcnler i\u00e7in de t\u0131pk\u0131 fazla \u00e7al\u0131\u015fmada\u00a0 oldu\u011fu gibi %50 zaml\u0131 \u00f6deme s\u00f6z konusudur. Ama piyasada genel team\u00fcl ve i\u015f\u00e7ilerin beklentisi Pazar g\u00fcnleri \u00e7al\u0131\u015fma yap\u0131l\u0131rsa %100 zaml\u0131 saat \u00fccreti uygulamas\u0131 yap\u0131lmas\u0131d\u0131r. Yani, kanunda %100 zam konusunda zorlay\u0131c\u0131 bir husus yoktur, tamamen i\u015f yerinin kendi inisiyatifindedir.<\/p>\n \u015eimdilik ilk 5 maddeyi baz\u0131 \u00f6rneklerle a\u00e7\u0131klamaya \u00e7al\u0131\u015fal\u0131m.\u00a0<\/em><\/strong><\/p>\n \u00d6rnek-1 – Normal d\u00fczende bir \u00e7al\u0131\u015fma haftas\u0131<\/em><\/strong><\/p>\n G\u00fcnde normalde 8 saat \u00e7al\u0131\u015fma yap\u0131lan bir i\u015f yeri s\u00f6z konusudur. Tablodan, \u00e7al\u0131\u015fan i\u00e7in gayet normal bir hafta ge\u00e7mi\u015ftir. \u0130lk 6 g\u00fcn 8 er saat \u00e7al\u0131\u015fm\u0131\u015f ve haftada toplam 48 saatlik \u00e7al\u0131\u015fma yapm\u0131\u015ft\u0131r. Bunun 48-45=3 saatlik k\u0131sm\u0131n\u0131 %50 zaml\u0131 olarak alacakt\u0131r. Ayr\u0131ca haftal\u0131k 45 saatlik \u00e7al\u0131\u015fmay\u0131 Pazar g\u00fcn\u00fcnden \u00f6nce doldurdu\u011fundan Pazar g\u00fcn\u00fc i\u00e7in de 8 saat kar\u015f\u0131l\u0131\u011f\u0131 \u00fccret almaya hak kazanm\u0131\u015ft\u0131r.<\/p>\n \u00d6rnek-2 –\u00a0 Hafta i\u00e7i eksik \u00e7al\u0131\u015fma yap\u0131lma durumu<\/em><\/strong><\/p>\n Yukar\u0131daki \u00f6rnekte i\u015f\u00e7i haftan\u0131n 3. g\u00fcn\u00fc i\u015fe \u00f6\u011flen gelmi\u015f ve sadece yar\u0131m g\u00fcn \u00e7al\u0131\u015fm\u0131\u015ft\u0131r. Yap\u0131lan analiz neticesinde haftal\u0131k \u00e7al\u0131\u015fma s\u00fcresi 44 saatte kal\u0131p 45\u00a0 saati bulmam\u0131\u015ft\u0131r. Haliyle herhangi bir fazla \u00e7al\u0131\u015fma alaca\u011f\u0131 olmad\u0131\u011f\u0131 gibi Pazar g\u00fcn\u00fc hakk\u0131n\u0131 da kaybetmi\u015ftir.<\/p>\n \u00d6rnek-3 – Pazar g\u00fcn\u00fc mesai yap\u0131lmas\u0131 durumu<\/em><\/strong><\/p>\n T\u0131pk\u0131 \u00d6rnek-1 de oldu\u011fu gibi i\u015f\u00e7i, ilk 6 g\u00fcn \u00e7al\u0131\u015fm\u0131\u015f ama bu sefer Pazar g\u00fcn\u00fc de i\u015fe gelerek 5 saat \u00e7al\u0131\u015fma yapm\u0131\u015ft\u0131r. Bu durumda haftal\u0131k 61 saat kar\u015f\u0131l\u0131\u011f\u0131 \u00fccret alacakt\u0131r:<\/p>\n 45 saatini haftal\u0131k \u00e7al\u0131\u015fma s\u00fcresini tamamlad\u0131\u011f\u0131ndan normal saat \u00fccretinden<\/em><\/p>\n 8 saatini 45 saati Pazardan \u00f6nce tamamlay\u0131p Pazar g\u00fcn\u00fc \u00fccretini hak etti\u011finden normal saat \u00fccretinden<\/em><\/p>\n 3 saatini 45 saati a\u015fan k\u0131s\u0131m olarak %50 zaml\u0131 saat \u00fccretinden<\/em><\/p>\n 5 saatini ise Pazar g\u00fcn\u00fc \u00e7al\u0131\u015fmas\u0131ndan dolay\u0131 %50(yada i\u015fveren ile anla\u015f\u0131lm\u0131\u015fsa %100?) zaml\u0131 saat \u00fccretinden\u00a0<\/em><\/p>\n \u00d6rnek-4 – Hafta i\u00e7i eksik \u00e7al\u0131\u015fma ve Pazar g\u00fcn\u00fc mesai yap\u0131lmas\u0131 durumu<\/em><\/strong><\/p>\n Bu \u00f6rnekte i\u015f\u00e7i, haftan\u0131n 3. g\u00fcn\u00fc i\u015fe \u00f6\u011flen gelmi\u015f ve yar\u0131m g\u00fcn \u00e7al\u0131\u015fm\u0131\u015ft\u0131r. Ancak pazar g\u00fcn\u00fc ise i\u015fe gelerek 9 saat \u00e7al\u0131\u015fma yapm\u0131\u015ft\u0131r. Hafta tatili olan Pazar g\u00fcn\u00fcnden \u00f6nce 45 saat \u015fart\u0131n\u0131 sa\u011flayamad\u0131\u011f\u0131ndan hafta tatili \u00fccretini almaya hak kazanamam\u0131\u015ft\u0131r \u00e7\u00fcnk\u00fc 44 saatte kalm\u0131\u015ft\u0131r. Pazar g\u00fcn\u00fc yapt\u0131\u011f\u0131 9 saatlik \u00e7al\u0131\u015fmayla birlikte haftal\u0131k toplam \u00e7al\u0131\u015fmas\u0131 53 saate \u00e7\u0131km\u0131\u015ft\u0131r. 45 saatin \u00fczerinde kalan 8 saatlik k\u0131s\u0131m ise fazla \u00e7al\u0131\u015fmad\u0131r. Fakat bu \u00e7al\u0131\u015fma Pazar g\u00fcn\u00fc yap\u0131ld\u0131\u011f\u0131ndan %100(yada i\u015fveren ile anla\u015f\u0131lmam\u0131\u015fsa %50?) <\/em> zaml\u0131 saat \u00fccreti uygulamas\u0131na girmektedir.<\/p>\n \u00d6rnek-5 – Hafta i\u00e7inde ulusal tatil olmas\u0131 durumu<\/em><\/strong><\/p>\n Bu \u00f6rnekte, hafta i\u00e7inde bir g\u00fcn ulusal tatildir ve o g\u00fcn \u00e7al\u0131\u015fma yap\u0131lmam\u0131\u015ft\u0131r. Ama buna ra\u011fmen i\u015f yerinin g\u00fcnl\u00fck \u00e7al\u0131\u015fma saati olan 8 saat kar\u015f\u0131l\u0131\u011f\u0131 normal saat \u00fccreti i\u015f\u00e7iye \u00f6denecektir.<\/p>\n Bu arada haftan\u0131n 3. g\u00fcn\u00fc 13 saat \u00e7al\u0131\u015farak olduk\u00e7a fazla mesai yapm\u0131\u015ft\u0131r. Bu durumda hi\u00e7bir \u00f6nc\u00fcl ko\u015fula bak\u0131lmaks\u0131z\u0131n 11 saati a\u015fan k\u0131s\u0131m olan 2 saat i\u00e7in i\u015f\u00e7iye fazla \u00e7al\u0131\u015fma \u00fccreti \u00f6denecektir.<\/p>\n Haftal\u0131k 45 saat s\u0131n\u0131r\u0131n\u0131 a\u015ft\u0131\u011f\u0131ndan haftan\u0131n 6. g\u00fcn\u00fc her saat \u00e7al\u0131\u015fmas\u0131 fazla \u00e7al\u0131\u015fma olmu\u015ftur ve ayr\u0131ca hafta tatili hakk\u0131n\u0131 da kazanm\u0131\u015ft\u0131r.<\/p>\n \u00d6rnek-6 – Ulusal tatilin oldu\u011fu hafta eksik \u00e7al\u0131\u015fma durumu<\/em><\/strong><\/p>\n Bu \u00f6rnekte, i\u015f\u00e7i b\u00fct\u00fcn hafta boyunca i\u015fe hi\u00e7 gelmemi\u015ftir.\u00a0 Bu durumda bile ulusal tatil g\u00fcn\u00fcne ait g\u00fcnl\u00fck \u00fccretini hak etmektedir. Yani o i\u015f yerinde g\u00fcnl\u00fck \u00e7al\u0131\u015fma saati 8 saat ise 8 saat normal \u00e7al\u0131\u015fma kar\u015f\u0131l\u0131\u011f\u0131 i\u015f\u00e7iye verilmelidir. Bunun d\u0131\u015f\u0131nda zaten herhangi bir alaca\u011f\u0131 \u00e7\u0131kmamaktad\u0131r.<\/p>\n \u00d6rnek-7 – Ulusal tatilin Pazar G\u00fcn\u00fcne (Hafta tatiline) denk gelmesi durumu – 1<\/em><\/strong><\/p>\n Bu \u00f6rnekte, ulusal tatil Pazar g\u00fcn\u00fcne geliyor ama \u00e7al\u0131\u015fan hafta i\u00e7inde 45 saat ko\u015fulunu sa\u011flayamam\u0131\u015f. Asl\u0131nda hafta tatili hakk\u0131n\u0131 kaybetmektedir ama hafta tatili ayn\u0131 anda ulusal tatil g\u00fcn\u00fc oldu\u011fundan ve ulusal tatil hakk\u0131n\u0131 almaktad\u0131r. Fakat i\u015f\u00e7i hafta i\u00e7i 45 saati doldurmu\u015f olsayd\u0131 bile hem ulusal tatil hakk\u0131n\u0131 hem de hafta tatili hakk\u0131n\u0131 ayn\u0131 anda alamazd\u0131! Sadece birini alabilir.<\/p>\n \u00d6rnek-8 – Ulusal tatilin Pazar G\u00fcn\u00fcne (Hafta tatiline) denk gelmesi durumu – 2<\/em><\/strong><\/p>\n Bu \u00f6rnekte,\u00a0ulusal tatil Pazar g\u00fcn\u00fcne geliyor ve \u00e7al\u0131\u015fan hafta i\u00e7inde 45 saat ko\u015fulunu sa\u011flam\u0131\u015f. Bu sebeple hafta tatili hakk\u0131n\u0131 kazanm\u0131\u015ft\u0131r. Ayr\u0131ca bayramdan dolay\u0131 da bir hakk\u0131 vard\u0131r. Fakat bunlardan sadece bir tanesini alabilecektir.<\/p>\n \u00d6rnek-9 – Ulusal tatilin Pazar G\u00fcn\u00fcne (Hafta tatiline) denk gelmesi durumu – 3<\/em><\/strong><\/p>\n Bu \u00f6rnekte,\u00a0ulusal tatil Pazar g\u00fcn\u00fcne geliyor ve \u00e7al\u0131\u015fan hafta i\u00e7inde 45 saat ko\u015fulunu sa\u011flam\u0131\u015ft\u0131r. Ayr\u0131ca i\u015f\u00e7i pazar g\u00fcn\u00fc i\u015fe \u00e7\u0131km\u0131\u015ft\u0131r ve 12 saat \u00e7al\u0131\u015fma yapm\u0131\u015ft\u0131r. 12 saat \u00e7al\u0131\u015fma 11 saati a\u015ft\u0131\u011f\u0131 i\u00e7in \u00f6zel bir durumu vard\u0131r ama zaten Pazar mesaisine denk geldi\u011finden en az %50 zaml\u0131 saat \u00fccreti uygulanaca\u011f\u0131ndan Pazar mesaisi b\u00f6l\u00fcm\u00fcne yaz\u0131l\u0131r.\u00a0 (\u0130\u015f yerindeki uygulama paralelinde %100 de \u00f6deniyor olabilir.)<\/p>\n Haftal\u0131k bazlarda de\u011ferlendirmeler yapt\u0131ktan sonra ayl\u0131k analizlere ge\u00e7ilir. \u00d6ncelikle saat \u00fccretinin bulunmas\u0131 gereklidir. E\u011fer i\u015f\u00e7i i\u015f yeriyle saat \u00fccreti ile anla\u015fma yapm\u0131\u015fsa, zaten ayr\u0131ca bir hesaplama yapmaya ihtiya\u00e7 yoktur. Ama ayl\u0131k bazda maa\u015f ile anla\u015fma yapt\u0131ysa o halde\u00a0 saat \u00fccretinin hesaplanmas\u0131 ihtiyac\u0131 vard\u0131r.<\/p>\n Burada i\u015f kanununun 41. maddesinde verilen fazla \u00e7al\u0131\u015fma\u00a0 saat \u00fccretiyle ilgili ifadeyi hat\u0131rlayal\u0131m:<\/p>\n Her bir saat fazla \u00e7al\u0131\u015fma i\u00e7in verilecek \u00fccret normal \u00e7al\u0131\u015fma \u00fccretinin saat ba\u015f\u0131na d\u00fc\u015fen miktar\u0131n\u0131n y\u00fczde elli y\u00fckseltilmesi suretiyle \u00f6denir.<\/em><\/p>\n Mesela, g\u00fcnde 8 saat \u00e7al\u0131\u015f\u0131lan bir i\u015f yerinde i\u015f\u00e7i ayl\u0131k 2500 TL net maa\u015f ile anla\u015fma yapm\u0131\u015fsa, ay 28,29,30 yada 31 \u00e7ekse de 2500 TL net maa\u015f\u0131n\u0131 yani normal \u00e7al\u0131\u015fma \u00fccretini<\/em> alacakt\u0131r. Fakat bu aylarda g\u00fcn ba\u015f\u0131na, dolay\u0131s\u0131yla saat ba\u015f\u0131na d\u00fc\u015fen\u00a0 \u00fccret farkl\u0131 olmak durumundad\u0131r.<\/p>\n 28 g\u00fcn \u00e7eken ayda 224 saat\u00a0 (212 saat normal \u00e7al\u0131\u015fma + 12 saat %50 fazla \u00e7al\u0131\u015fma)<\/p>\n 30 g\u00fcn \u00e7eken ayda 240 saat\u00a0(236 saat normal \u00e7al\u0131\u015fma + 12 saat %50 fazla \u00e7al\u0131\u015fma)<\/p>\n 31 g\u00fcn \u00e7eken ayda 248 saat\u00a0(225 saat normal \u00e7al\u0131\u015fma + 15 saat %50 fazla \u00e7al\u0131\u015fma)<\/p>\n kar\u015f\u0131l\u0131\u011f\u0131 2500 TL \u00fccret alm\u0131\u015f olacakt\u0131r. (G\u00fcnl\u00fck 8 saatten fazla \u00e7al\u0131\u015fma yapmam\u0131\u015f, hafta tatilleri \u00e7al\u0131\u015fma yapmam\u0131\u015f, ayr\u0131ca her g\u00fcn eksiksiz \u00e7al\u0131\u015fm\u0131\u015f oldu\u011fu varsay\u0131m\u0131yla)<\/p>\n Bu durumda her ay i\u00e7in saat ba\u015f\u0131na d\u00fc\u015fen \u00fccret farkl\u0131 olacakt\u0131r. \u0130\u015f\u00e7i ay i\u00e7inde eksik \u00e7al\u0131\u015fma yapt\u0131ysa ve bunun i\u00e7in bir kesinti yap\u0131lacaksa o aya ait saat \u00fccretinin kullan\u0131lmas\u0131 gereklidir. Fazla mesai \u00fccretlerini hesaplarken de ister %50 olsun ister %100 olsun burada bulunan saat \u00fccreti kullan\u0131lmal\u0131d\u0131r. Fakat uygulamada, ayl\u0131k maa\u015f\u0131 ay\u0131n ka\u00e7 g\u00fcn \u00e7ekti\u011fine bakmadan 225’e b\u00f6lerek saat \u00fccreti bulunmakta ve buna g\u00f6re hesaplama yap\u0131lmaktad\u0131r.\u00a0 (Bir ayda 30 g\u00fcn olur, g\u00fcnde 7.5 saatten toplamda 225 saat yapar) Ancak bu uygulama bazen i\u015fveren aleyhine bazense i\u015f\u00e7i aleyhine sonu\u00e7lar do\u011furur. Neticede kanunda normal \u00e7al\u0131\u015fma \u00fccretinin saat ba\u015f\u0131na d\u00fc\u015fen miktar\u0131n\u0131n bulunmas\u0131 \u015feklinde ifade vard\u0131r. Haliyle aylar\u0131n \u00e7ekti\u011fi g\u00fcn say\u0131s\u0131na g\u00f6re saat \u00fccretinin hesaplanmas\u0131 daha do\u011frudur ama kar\u015f\u0131l\u0131kl\u0131 anla\u015f\u0131lm\u0131\u015fsa 225’e b\u00f6lerek bulunmas\u0131na da bir mani yoktur.<\/p>\n \u015eu noktaya da dikkat edilirse her 30 \u00e7eken ay i\u00e7in hesaplanacak saat \u00fccretinin farkl\u0131 \u00e7\u0131kabildi\u011fi g\u00f6r\u00fcl\u00fcr. \u015eimdi a\u015fa\u011f\u0131daki 2 tabloyu inceleyelim:<\/p>\n Eyl\u00fcl 2107 d\u00f6nemi de 30 g\u00fcn \u00e7ekmektedir, Kas\u0131m 2017 d\u00f6nemi de. Ama Eyl\u00fcl ay\u0131nda 225 saat normal \u00e7al\u0131\u015fma, 15 saat %50 zaml\u0131 fazla \u00e7al\u0131\u015fma yap\u0131lacakt\u0131r. Kas\u0131m ay\u0131nda ise 228 saat normal, 12 saat\u00a0%50 zaml\u0131 fazla \u00e7al\u0131\u015fma yap\u0131lacakt\u0131r. Her iki ayda da i\u015f\u00e7inin alaca\u011f\u0131 maa\u015f, anla\u015fmas\u0131 gere\u011fi ayn\u0131 olacakt\u0131r. Yukar\u0131daki \u00f6rne\u011fimizde 2500 TL net \u00fccret alacakt\u0131r.<\/p>\n Eyl\u00fcl ay\u0131nda\u00a0 \u00a0 \u00a0225 x\u00a0 Saat\u00fccreti + 15\u00a0 x\u00a0 Saat\u00fccreti\u00a0 x\u00a0 1,5\u00a0 = 2500 TL ifadesinden\u00a0 saat \u00fccreti 10,10 TL olacakt\u0131r.<\/p>\n Kas\u0131m ay\u0131nda\u00a0 \u00a0 \u00a0228 x\u00a0 Saat\u00fccreti + 12\u00a0 x\u00a0 Saat\u00fccreti\u00a0 x\u00a0 1,5\u00a0 = 2500 TL ifadesinden\u00a0 saat \u00fccreti 10,16 TL olacakt\u0131r.<\/p>\n G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi her iki ay i\u00e7in saat \u00fccreti farkl\u0131 olacakt\u0131r. E\u011fer i\u015f\u00e7i bir g\u00fcn i\u015fe mazeretsiz gelmemi\u015fse Eyl\u00fcl ay\u0131nda maa\u015f\u0131ndan 16 x 10,10=161,6 TL, Kas\u0131m ay\u0131nda ise\u00a0 16×10,16=162,56 TL kesinti yap\u0131lacakt\u0131r. (16 saat \u00e7\u00fcnk\u00fc hafta tatilini de kesmek durumunday\u0131z)<\/p>\n \u015eimdi bir de 31 \u00e7eken bir aya bakal\u0131m:<\/p>\n A\u011fustos 2107 d\u00f6neminde\u00a0 236 saat normal \u00e7al\u0131\u015fma, 12 saat %50 zaml\u0131 fazla \u00e7al\u0131\u015fma yap\u0131lacakt\u0131r.<\/p>\n A\u011fustos ay\u0131nda\u00a0 \u00a0 \u00a0236 x\u00a0 Saat\u00fccreti + 12\u00a0 x\u00a0 Saat\u00fccreti\u00a0 x\u00a0 1,5\u00a0 = 2500 TL ifadesinden\u00a0 saat \u00fccreti 9,84 TL olacakt\u0131r.<\/p>\n G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi saat \u00fccretleri yukar\u0131daki aylar \u00f6zelinde tek tek hesaplanmal\u0131d\u0131r. \u00d6ncelikle i\u015f\u00e7inin anla\u015fm\u0131\u015f oldu\u011fu maa\u015f\u0131n, hi\u00e7bir ekstra olmayaca\u011f\u0131 varsay\u0131larak, standart ka\u00e7 \u00e7al\u0131\u015fma saatine denk gelece\u011fi bulunur ve maa\u015f rakam\u0131 bu saat say\u0131s\u0131na bulunarak saat \u00fccreti bulunur.<\/p>\n Saat \u00fccreti hesapland\u0131ktan ve ayl\u0131k bazda normal \u00e7al\u0131\u015fma saatleri, fazla mesai\/\u00e7al\u0131\u015fma saatleri topland\u0131ktan sonra ayl\u0131k alaca\u011f\u0131n hesaplanmas\u0131 olduk\u00e7a kolayla\u015fm\u0131\u015f olur.<\/p>\n Saat \u00fccretiyle normal \u00e7al\u0131\u015fma saat toplam\u0131n\u0131\u00a0 \u00e7arp\u0131p normal \u00e7al\u0131\u015fma kar\u015f\u0131l\u0131\u011f\u0131n\u0131 buluruz.\u00a0Fazla \u00e7al\u0131\u015fma saatleri %50 zaml\u0131 saat \u00fccretiyle \u00e7arp\u0131larak fazla \u00e7al\u0131\u015fma kar\u015f\u0131l\u0131\u011f\u0131n\u0131 buluruz. \u0130\u015f\u00e7inin hafta tatilinde \u00e7al\u0131\u015fmas\u0131 varsa ve farkl\u0131 katsay\u0131(%100) uygulan\u0131yorsa hafta tatili (Pazar g\u00fcn\u00fc) \u00e7al\u0131\u015fmalar\u0131 %100 zaml\u0131 saat \u00fccretiyle \u00e7arp\u0131larak bu alaca\u011f\u0131 da tespit edilmi\u015f olur. T\u00fcm bu hesaplar neticesinde bulunan rakamlar toplanarak i\u015f\u00e7inin o ay i\u00e7in alaca\u011f\u0131 art\u0131k ortaya \u00e7\u0131km\u0131\u015ft\u0131r.<\/p>\n Fakat daha \u00f6nce yukar\u0131da da de\u011findi\u011fimiz gibi saat \u00fccretini maa\u015f\/225 olarak kullanmak isteyenler, hesaplarda bu rakam\u0131 da baz alabilirler.<\/p>\n T\u00fcm bu anlatt\u0131klar\u0131m\u0131z\u0131n paralelinde hesaplamalar\u0131n yap\u0131lmas\u0131 i\u00e7in bir excel tablosu haz\u0131rlad\u0131k. Visual Basic kodu kullanarak haz\u0131rlam\u0131\u015f oldu\u011fumuz bu tablo sayesinde otomatik hesaplamalar\u0131n yap\u0131lmas\u0131, haftal\u0131k ve ayl\u0131k bazdaki analizlerin yap\u0131lmas\u0131, \u00f6zet listenin olu\u015fturulmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Dosyan\u0131n i\u00e7inde tablonun nas\u0131l kullan\u0131laca\u011f\u0131 detayl\u0131 olarak anlat\u0131lm\u0131\u015ft\u0131r.<\/p>\n Puantaj Hesaplama Tablosu R1\u00a0 ….\u00a0 indir<\/a><\/p>\n (Program\u0131n kullan\u0131m\u0131 esnas\u0131nda g\u00f6rebilece\u011finiz sorunlar\u0131 ve \u00f6nerileri yorum olarak belirtebilirsiniz.)<\/p>\n Kaynaklar:<\/p>\n 1- 4857 say\u0131l\u0131 i\u015f kanunu<\/a><\/p>\n 2-\u0130stanbul Ticaret Odas\u0131 – 4857 sayl\u0131 i\u015f kanunun tatbikinde dikkat edilmesi gereken hususlar<\/a> Ocak 2016<\/p>\n 3-\u00a0Erol G\u00dcNER\u00a0\u0130\u015f\u00e7inin g\u00fcnl\u00fck \u00e7al\u0131\u015fmas\u0131n\u0131n 11 saati, gece \u00e7al\u0131\u015fma s\u00fcresinin 7,5 saati a\u015fmas\u0131 fazla \u00e7al\u0131\u015fma m\u0131d\u0131r? <\/a><\/p>\n 4-Mustafa Baysal- Resmi tatil g\u00fcn\u00fc ile hafta tatili \u00e7ak\u0131\u015fan i\u015f\u00e7iye \u00f6denmesi gereken \u00fccret<\/a><\/p>\n 5-Av. Eda Ay\u015feg\u00fcl Akyol 4857 say\u0131l\u0131 i\u015f kanununa g\u00f6re fazla mesai\u00a0<\/a><\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":" \u00d6zellikle \u015fantiyelerde personelin ayl\u0131k toplam \u00e7al\u0131\u015fma saati hesaplan\u0131rken baz\u0131 zorluklar ortaya \u00e7\u0131kmaktad\u0131r. S\u00f6z konusu bu zorluklar\u0131 \u00e7\u00f6zmek asl\u0131nda i\u015f kanunun varl\u0131k sebebiyken, maalesef durum biraz tersine olmu\u015ftur. Kanunda \u00fccret hesab\u0131n\u0131n nas\u0131l yap\u0131laca\u011f\u0131 anlat\u0131lsa da sorunlar\u0131 ortadan kald\u0131rmaya yeterli gelmemektedir. 4857 say\u0131l\u0131 \u0130\u015f Kanunumuz hakk\u0131nda a\u015fa\u011f\u0131daki linkte verdi\u011fim yaz\u0131y\u0131 okuman\u0131z\u0131 tavsiye ederim. http:\/\/yasaizleme.org.tr\/4857-sayili-is-kanununa-gore-fazla-mesai\/ \u015eantiyelerdeki Uygulamalar ve… Puantaj Hesaplama<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":3561,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[6],"tags":[111,112,113,114,115,116,117,118,119,120],"class_list":["post-3258","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-idari-konular","tag-bordro","tag-fazla-mesai","tag-fazla-mesai-hesaplama","tag-is-kanunu","tag-is-kanunu-yonetmeligi","tag-maas-hesaplama","tag-mesai","tag-puantaj","tag-puantaj-hesaplama-programi","tag-saat-ucreti"],"_links":{"self":[{"href":"https:\/\/benga.pro\/index.php\/wp-json\/wp\/v2\/posts\/3258","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/benga.pro\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/benga.pro\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/benga.pro\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/benga.pro\/index.php\/wp-json\/wp\/v2\/comments?post=3258"}],"version-history":[{"count":0,"href":"https:\/\/benga.pro\/index.php\/wp-json\/wp\/v2\/posts\/3258\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/benga.pro\/index.php\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/benga.pro\/index.php\/wp-json\/wp\/v2\/media?parent=3258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/benga.pro\/index.php\/wp-json\/wp\/v2\/categories?post=3258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/benga.pro\/index.php\/wp-json\/wp\/v2\/tags?post=3258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Fazla \u00e7al\u0131\u015fma \u00fccreti<\/em>
\nMadde 41<\/em><\/h5>\n![\"Md41\"](\"http:\/\/benga.pro\/wp-content\/uploads\/2019\/12\/md41.jpg\")
<\/p>\n\u00c7al\u0131\u015fma S\u00fcresi<\/em>
\nMadde 63<\/em><\/h5>\n![\"Md63\"](\"http:\/\/benga.pro\/wp-content\/uploads\/2019\/12\/md63.jpg\")
<\/p>\nPuantaj Hesaplaman\u0131n Ad\u0131mlar\u0131<\/h4>\n
1- Bayram ve Ulusal tatil g\u00fcn\u00fc var m\u0131 ona bak\u0131l\u0131r<\/strong><\/h5>\n
![\"Md47JPG\"](\"http:\/\/benga.pro\/wp-content\/uploads\/2019\/12\/md47jpg.jpg\")
<\/p>\n2-\u00dccretli izinli, raporlu olup olmad\u0131\u011f\u0131na bak\u0131l\u0131r<\/strong><\/h5>\n
3-G\u00fcnl\u00fck bazda 11 saati a\u015fan fazla mesai olup olmad\u0131\u011f\u0131na bak\u0131l\u0131r<\/strong><\/h5>\n
4-Haftal\u0131k bazda fazla \u00e7al\u0131\u015fma\/mesai yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131na bak\u0131l\u0131r<\/strong><\/h5>\n
5- Hafta Tatili \u00f6demesini hak edip etmedi\u011fine bak\u0131l\u0131r<\/strong><\/h5>\n
![\"Md46\"](\"http:\/\/benga.pro\/wp-content\/uploads\/2019\/12\/md46.jpg\")
<\/p>\n![\"\u00d6rnek1\"](\"http:\/\/benga.pro\/wp-content\/uploads\/2019\/12\/c3b6rnek1.jpg\")
<\/p>\n![\"\u00f6rnek2\"](\"http:\/\/benga.pro\/wp-content\/uploads\/2019\/12\/c3b6rnek2.jpg\")
<\/p>\n![\"\u00f6rnek3\"](\"http:\/\/benga.pro\/wp-content\/uploads\/2019\/12\/c3b6rnek3.jpg\")
<\/p>\n![\"\u00f6rnek4\"](\"http:\/\/benga.pro\/wp-content\/uploads\/2019\/12\/c3b6rnek41.jpg\")
<\/p>\n![\"\u00f6rnek5\"](\"http:\/\/benga.pro\/wp-content\/uploads\/2019\/12\/c3b6rnek5.jpg\")
<\/p>\n![\"\u00f6rnek6\"](\"http:\/\/benga.pro\/wp-content\/uploads\/2019\/12\/c3b6rnek61.jpg\")
<\/p>\n![\"\u00f6rnek7\"](\"http:\/\/benga.pro\/wp-content\/uploads\/2019\/12\/c3b6rnek72.jpg\")
<\/p>\n![\"\u00f6rnek7\"](\"http:\/\/benga.pro\/wp-content\/uploads\/2019\/12\/c3b6rnek71.jpg\")
<\/p>\n![\"\u00f6rnek9\"](\"http:\/\/benga.pro\/wp-content\/uploads\/2019\/12\/c3b6rnek9.jpg\")
<\/p>\n6- Haftal\u0131k analizlerden sonra saat \u00fccretinin hesaplanmas\u0131 gerekir<\/strong><\/h5>\n
![\"eyl\"](\"http:\/\/benga.pro\/wp-content\/uploads\/2019\/12\/eyl1.jpg\")
![\"kas\"](\"http:\/\/benga.pro\/wp-content\/uploads\/2019\/12\/kas.jpg\")
<\/p>\n![\"a\u011fustos\"](\"http:\/\/benga.pro\/wp-content\/uploads\/2019\/12\/ac49fustos.jpg\")
<\/p>\n7- Parasal anlamda alaca\u011f\u0131n hesaplanmas\u0131<\/strong><\/h5>\n
Peki yok mu bu hesaplar\u0131n bir kolay\u0131?<\/h4>\n
<\/h4>\n
<\/h1>\n
<\/h1>\n
<\/h1>\n