Bordro D\u00fczenleme Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc\u2019 n\u00fcn Hukuki Dayana\u011f\u0131 Nedir?\u00a0<\/b><\/p>\n
4857 say\u0131l\u0131 \u0130\u015f Kanunu\u2019nun 37.maddesi, i\u015fverenin; i\u015fyerinde veya bankaya yapt\u0131\u011f\u0131 \u00f6demelerde i\u015f\u00e7iye \u00fccret hesab\u0131n\u0131 g\u00f6sterir imzal\u0131 veya i\u015fyerinin \u00f6zel bir i\u015faretini ta\u015f\u0131yan bir pusula vermesi gerekti\u011fini h\u00fck\u00fcm alt\u0131na almaktad\u0131r. \u0130\u015fbu pusula ayn\u0131 zamanda bordro olarak isimlendirilmektedir. Kanun\u2019un 37.maddesinde yer alan bordro d\u00fczenleme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc emredici niteliktedir.\u00a0<\/span><\/p>\n Bordrolar\u0131n d\u00fczenlenme usul\u00fcne ili\u015fkin esaslar ise 4857 say\u0131l\u0131 \u0130\u015f Kanunu\u2019nun 37\/2.bendinde yer almaktad\u0131r. \u0130lgili bent gere\u011fince; bordroda \u00f6demenin g\u00fcn\u00fc ve \u00f6demenin ili\u015fkin oldu\u011fu d\u00f6nem ile fazla \u00e7al\u0131\u015fma, hafta tatili, bayram ve genel tatil \u00fccretleri gibi as\u0131l \u00fccrete yap\u0131lan her \u00e7e\u015fit ekleme tutarlar\u0131n\u0131n, vergi, sigorta primi, avans mahsubu, nafaka ve icraya ili\u015fkin kesintilerin ayr\u0131 ayr\u0131 g\u00f6sterilmesi gerekmektedir.\u00a0<\/span><\/p>\n <\/p>\n Bordro Hilesi Ne Anlama Gelir?\u00a0<\/b><\/p>\n \u0130\u015f\u00e7inin as\u0131l \u00fccrete ek bir hak edi\u015fi mevcut oldu\u011fu taktirde i\u015fverenin bu hak edi\u015flere ili\u015fkin \u00f6demelerden ka\u00e7\u0131nmas\u0131 kanunen m\u00fcmk\u00fcn de\u011fildir. Kanun\u2019un 37\/2.bendinden a\u00e7\u0131k bir \u015fekilde anla\u015f\u0131laca\u011f\u0131 \u00fczere; bordroda yer verilen istihkaklar yaln\u0131zca hak edildi\u011fi \u00f6deme d\u00f6nemine ili\u015fkin olmal\u0131d\u0131r. \u0130\u015fbu d\u00fczenleme kar\u015f\u0131s\u0131nda; i\u015fverenlerce i\u015f\u00e7inin hak kazand\u0131\u011f\u0131 miktarlar\u0131n par\u00e7alanarak \u00f6denmesi ve bu \u015fekilde kay\u0131tlara ge\u00e7irilmesine ili\u015fkin bir uygulama yerle\u015fmi\u015f; bu uygulama yarg\u0131 kararlar\u0131nda \u201cbordro hilesi\u201d olarak isimlendirilmi\u015ftir.\u00a0<\/span><\/p>\n <\/p>\n Hangi \u015eekillerde G\u00fcndeme Gelebilir?\u00a0<\/b><\/p>\n Uygulamada zaman zaman daha az vergi ya da sigorta primi \u00f6denmesi amac\u0131yla bordrolarda g\u00f6sterilen \u00fccretlerin ger\u00e7e\u011fi yans\u0131tmad\u0131\u011f\u0131 g\u00f6r\u00fclebilmektedir.<\/span> Bu durumun bertaraf edilebilmesi i\u00e7in Yarg\u0131tay\u2019\u0131n yerle\u015fik uygulamas\u0131; emsal \u00fccret ara\u015ft\u0131rmas\u0131na gidilmesi ve tan\u0131k anlat\u0131mlar\u0131na ba\u015fvurulmas\u0131 y\u00f6n\u00fcndedir. Nitekim Yarg\u0131tay\u2019\u0131n bir\u00e7ok emsal karar\u0131nda oldu\u011fu gibi Yarg\u0131tay 9. Hukuk Dairesi\u2019nin yak\u0131n tarihli 2021\/6585 E., 2021\/10651 K. no\u2019 lu karar\u0131nda da s\u00f6z konusu hususa de\u011finilmekte; \u00fccret uyu\u015fmazl\u0131\u011f\u0131 hallerinde \u201cger\u00e7ek \u00fccret\u201din tespit edilmesi gerekti\u011fi \u00fczerinde durmaktad\u0131r. \u0130lgili kararda aynen ifade edildi\u011fi \u00fczere bu konuda izlenmesi gereken y\u00f6ntem; \u201c<\/span>\u0130\u015f\u00e7inin k\u0131demi, meslek unvan\u0131, fiilen yapt\u0131\u011f\u0131 i\u015f, i\u015fyerinin \u00f6zellikleri ve emsal i\u015f\u00e7ilere \u00f6denen \u00fccretler gibi hususlar dikkate al\u0131nd\u0131\u011f\u0131nda imzal\u0131 bordrolarda yer alan \u00fccretin ger\u00e7e\u011fi yans\u0131tmad\u0131\u011f\u0131 \u015f\u00fcphesi ortaya \u00e7\u0131kt\u0131\u011f\u0131nda, bu konuda tan\u0131k beyanlar\u0131n\u0131n g\u00f6zetilmesi ve i\u015f\u00e7inin meslekte ge\u00e7irdi\u011fi s\u00fcre, i\u015fyerinde \u00e7al\u0131\u015ft\u0131\u011f\u0131 tarihler, meslek unvan\u0131 ve fiilen yapt\u0131\u011f\u0131 i\u015f bildirilerek sendikalarla, ilgili i\u015f\u00e7i ve i\u015fveren kurulu\u015flar\u0131ndan \u00f6zellikle ilgili meslek odas\u0131ndan\u2026<\/span><\/i>\u201d bilgi edinilebilece\u011fi ve\/veya <\/span>\u201cT\u00fcrkiye \u0130statistik Kurumunun resmi internet sitesindeki \u2018kazan\u00e7\u00a0bilgisi sorgulama\u2019 k\u0131sm\u0131ndan da faydalan\u0131labilece\u011fi g\u00f6z \u00f6n\u00fcne al\u0131narak emsal \u00fccretin ne olabilece\u011finin ara\u015ft\u0131r\u0131lmas\u0131\u201d <\/span><\/i>y\u00f6n\u00fcndedir.<\/span>\u00a0<\/span><\/i><\/p>\n Bununla birlikte, \u00fccret bordrolar\u0131nda her ay g\u00f6sterilen ancak ger\u00e7e\u011fi yans\u0131tmad\u0131\u011f\u0131 \u015f\u00fcphesi bar\u0131nd\u0131ran fazla \u00e7al\u0131\u015fma tahakkuklar\u0131na da yarg\u0131 taraf\u0131ndan ihtiyatla yakla\u015f\u0131lmaktad\u0131r. Bu hususta Yarg\u0131tay\u2019\u0131n emsal kararlar\u0131na de\u011finmek yerinde olacakt\u0131r. \u00d6rne\u011fin; Yarg\u0131tay 9.Hukuk Dairesi\u2019nin 2015\/18042 E. ve 2017\/9182 K. say\u0131l\u0131, 29.05.2017 tarihli karar\u0131na konu somut olayda, davac\u0131n\u0131n imzas\u0131n\u0131 i\u00e7ermeyen ayl\u0131k \u00fccret bordrolar\u0131nda as\u0131l \u00fccret d\u0131\u015f\u0131nda fazla \u00e7al\u0131\u015fma, hafta tatili, ulusal bayram ve genel tatil \u00fccreti gibi tahakkuklar\u0131n bulundu\u011fu g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Ancak daval\u0131 i\u015fverenin as\u0131l \u00fccreti b\u00f6lmek suretiyle di\u011fer tahakkuklara pay etti\u011fi ve ilgili kalemlerin ger\u00e7e\u011fi yans\u0131tmad\u0131\u011f\u0131 anla\u015f\u0131ld\u0131\u011f\u0131ndan davac\u0131n\u0131n yapt\u0131\u011f\u0131 i\u015f, k\u0131demi, tan\u0131k beyanlar\u0131 ve emsal \u00fccret ara\u015ft\u0131rmas\u0131 g\u00f6zetilerek davac\u0131 i\u015f\u00e7inin temel \u00fccreti belirlenmi\u015f ve bordrolar\u0131n fazla \u00e7al\u0131\u015fma tahakkuklar\u0131n\u0131 i\u00e7ermedi\u011fi sonucuna var\u0131lm\u0131\u015ft\u0131r.\u00a0<\/span><\/p>\n <\/p>\n \u0130\u015f Kanunu ve Vergi Usul Kanunu Kapsam\u0131ndaki Yapt\u0131r\u0131mlar Nelerdir?\u00a0<\/b><\/p>\n T\u00fcm bu anlat\u0131mlar\u0131m\u0131za ek olarak, \u00fccret bordrolar\u0131nda ger\u00e7e\u011fi yans\u0131tmayan veriler yer almas\u0131 durumunda; VUK. Md. 359-a\/2 uyar\u0131nca muhtevas\u0131 itibariyle yan\u0131lt\u0131c\u0131 belge d\u00fczenlendi\u011fi kabul edilebilecek ve bu fiil nedeniyle 18 aydan \u00fc\u00e7 y\u0131la kadar hapis cezas\u0131na h\u00fckmolunabilecektir.\u00a0<\/span><\/p>\n Ayr\u0131ca \u0130\u015f Kanunu\u2019nun \u201c\u00dccret ile ilgili h\u00fck\u00fcmlere ayk\u0131r\u0131l\u0131k\u201d ba\u015fl\u0131kl\u0131 102.maddesinin b bendi uyar\u0131nca da bordro d\u00fczenlenmemesinin ba\u015fl\u0131 ba\u015f\u0131na i\u015fveren hakk\u0131nda idari para cezas\u0131 tahakkukuna sebebiyet verece\u011fi unutulmamal\u0131d\u0131r.\u00a0<\/span><\/p>\n \u0130lgili maddenin 102\/a bendinde ise, \u00fccret \u00f6demelerinin s\u00fcresi i\u00e7erisinde kasten \u00f6denmemesi veya eksik bir \u015fekilde \u00f6denmesinin sonu\u00e7lar\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015f olup; \u00fccret, prim, ikramiye gibi istihkaklar\u0131n banka hesab\u0131na \u00f6denmemesi halinde de \u0130\u015fverenler aleyhine idari para cezas\u0131 uygulanmas\u0131 g\u00fcndeme gelebilecektir. \u0130lgili cezalar somut olay\u0131n \u00f6zelli\u011fine g\u00f6re uygulama alan\u0131 bulabilecek olup, olas\u0131 yapt\u0131r\u0131mlar\u0131n \u0130\u015fverenlerce g\u00f6z \u00f6n\u00fcnde bulundurularak mevcut uygulamalar\u0131n\u0131n g\u00f6zden ge\u00e7irilmesi faydal\u0131 olacakt\u0131r.\u00a0<\/span><\/p>\n <\/p>\n Ekin Kocaman- \u0130pek G\u00fcney<\/b><\/p>\n","protected":false},"excerpt":{"rendered":" Bordro D\u00fczenleme Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc\u2019 n\u00fcn Hukuki Dayana\u011f\u0131 Nedir?\u00a0 4857 say\u0131l\u0131 \u0130\u015f Kanunu\u2019nun 37.maddesi, i\u015fverenin; i\u015fyerinde veya bankaya yapt\u0131\u011f\u0131 \u00f6demelerde i\u015f\u00e7iye \u00fccret hesab\u0131n\u0131 g\u00f6sterir imzal\u0131 veya i\u015fyerinin \u00f6zel bir i\u015faretini ta\u015f\u0131yan bir pusula vermesi gerekti\u011fini h\u00fck\u00fcm alt\u0131na almaktad\u0131r. \u0130\u015fbu pusula ayn\u0131 zamanda bordro olarak isimlendirilmektedir. Kanun\u2019un 37.maddesinde yer alan bordro d\u00fczenleme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc emredici niteliktedir.\u00a0 Bordrolar\u0131n d\u00fczenlenme usul\u00fcne […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[44,43],"tags":[],"class_list":["post-6838","post","type-post","status-publish","format-standard","hentry","category-insan-kaynaklari-ve-is-hukuku","category-yasal-mevzuata-uyum"],"acf":[],"_links":{"self":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/6838"}],"collection":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/comments?post=6838"}],"version-history":[{"count":2,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/6838\/revisions"}],"predecessor-version":[{"id":6840,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/6838\/revisions\/6840"}],"wp:attachment":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/media?parent=6838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/categories?post=6838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/tags?post=6838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}