{"id":19274,"date":"2026-09-20T09:05:02","date_gmt":"2026-09-20T06:05:02","guid":{"rendered":"https:\/\/www.kariyer.net\/ik-blog\/yillik-izin-ucreti-nasil-hesaplanir\/"},"modified":"2026-09-20T09:05:02","modified_gmt":"2026-09-20T06:05:02","slug":"yillik-izin-ucreti-nasil-hesaplanir","status":"publish","type":"post","link":"https:\/\/www.kariyer.net\/ik-blog\/yillik-izin-ucreti-nasil-hesaplanir\/","title":{"rendered":"Y\u0131ll\u0131k \u0130zin \u00dccreti Nas\u0131l Hesaplan\u0131r?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Y\u0131ll\u0131k izin \u00fccreti, i\u015f s\u00f6zle\u015fmesi sona erdi\u011finde kullan\u0131lmam\u0131\u015f izin g\u00fcnlerinin kar\u015f\u0131l\u0131\u011f\u0131n\u0131n \u00e7al\u0131\u015fana \u00f6denmesini kapsayan bir alacak kalemidir. Hesaplama, \u00e7al\u0131\u015fan\u0131n son br\u00fct \u00e7\u0131plak \u00fccreti \u00fczerinden yap\u0131l\u0131r ve g\u00fcnl\u00fck br\u00fct \u00fccret ile kullan\u0131lmayan izin g\u00fcn say\u0131s\u0131n\u0131n \u00e7arp\u0131m\u0131na dayan\u0131r. \u0130K ve bordro ekipleri i\u00e7in bu kalem, hem i\u015f akdinin sona erdi\u011fi d\u00f6nemde \u00e7\u0131k\u0131\u015f hesaplar\u0131n\u0131n do\u011fru yap\u0131labilmesi hem de olas\u0131 i\u015f davalar\u0131nda dayanakl\u0131 bir hesap tablosu sunabilmek a\u00e7\u0131s\u0131ndan belirleyici. A\u015fa\u011f\u0131da form\u00fcl, \u00f6rnek hesaplama, yasal kesintiler ve \u00f6deme ko\u015fullar\u0131 s\u0131ras\u0131yla ele al\u0131n\u0131yor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Y\u0131ll\u0131k \u0130zin Nedir ve Kimler Yararlanabilir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Y\u0131ll\u0131k \u00fccretli izinden, i\u015f yerinde deneme s\u00fcresi dahil en az bir y\u0131l \u00e7al\u0131\u015fm\u0131\u015f olan i\u015f\u00e7iler yararlanabiliyor. Bu hak 4857 say\u0131l\u0131 \u0130\u015f Kanunu kapsam\u0131ndaki t\u00fcm i\u015f\u00e7ileri kaps\u0131yor ve i\u015f s\u00f6zle\u015fmesinin t\u00fcr\u00fcne (belirli, belirsiz, tam zamanl\u0131) ba\u011fl\u0131 olmaks\u0131z\u0131n uygulan\u0131yor. K\u0131demi bir y\u0131ldan be\u015f y\u0131la kadar olan i\u015f\u00e7iye 14, be\u015f y\u0131ldan fazla ve on be\u015f y\u0131ldan az olana 20, on be\u015f y\u0131l ve daha fazla olana ise 26 g\u00fcnden az olmamak \u00fczere y\u0131ll\u0131k izin veriliyor. On sekiz ya\u015f\u0131ndan k\u00fc\u00e7\u00fck ve elli ya\u015f\u0131ndan b\u00fcy\u00fck i\u015f\u00e7ilerde bu s\u00fcre k\u0131deme bak\u0131lmaks\u0131z\u0131n en az 20 g\u00fcn. \u0130zin s\u00fcresi b\u00f6l\u00fcnemiyor, ancak taraflar\u0131n anla\u015fmas\u0131yla bir b\u00f6l\u00fcm\u00fc on g\u00fcnden a\u015fa\u011f\u0131 olmamak \u00fczere en \u00e7ok \u00fc\u00e7e ayr\u0131labiliyor. \u0130\u015f\u00e7inin izne \u00e7\u0131kt\u0131\u011f\u0131 s\u00fcreye ait \u00fccret ise izne ba\u015flamadan \u00f6nce pe\u015fin veya avans olarak \u00f6denmek zorunda.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Y\u0131ll\u0131k \u0130zin \u00dccreti Nas\u0131l Hesaplan\u0131r?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Y\u0131ll\u0131k izin \u00fccreti hesaplama form\u00fcl\u00fc \u015fu \u015fekilde i\u015fliyor: (Son br\u00fct ayl\u0131k \u00fccret \u00f7 30) \u00d7 kullan\u0131lmayan izin g\u00fcn say\u0131s\u0131. Bu form\u00fcl, g\u00fcnl\u00fck br\u00fct \u00fccretin hak edilen izin g\u00fcn\u00fcyle \u00e7arp\u0131lmas\u0131na dayan\u0131yor ve i\u015f s\u00f6zle\u015fmesinin sona erdi\u011fi tarihteki son \u00fccret esas al\u0131n\u0131yor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Form\u00fcl\u00fc uygularken g\u00f6z \u00f6n\u00fcnde bulundurulan di\u011fer temel unsurlar \u015f\u00f6yle s\u0131ralan\u0131yor:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hesaplamada yan haklar (yemek, yol, prim, ikramiye) dikkate al\u0131nm\u0131yor, yaln\u0131zca \u00e7\u0131plak br\u00fct \u00fccret kullan\u0131l\u0131yor.<\/li>\n<li>G\u00fcnl\u00fck br\u00fct \u00fccret, ayl\u0131k br\u00fct \u00fccretin ay i\u00e7indeki g\u00fcn say\u0131s\u0131na de\u011fil, sabit 30 rakam\u0131na b\u00f6l\u00fcnmesiyle bulunuyor.<\/li>\n<li>Kullan\u0131lmam\u0131\u015f izin g\u00fcn say\u0131s\u0131, \u00e7al\u0131\u015fan\u0131n toplam hak etti\u011fi izin s\u00fcresinden fiilen kulland\u0131\u011f\u0131 g\u00fcn say\u0131s\u0131 \u00e7\u0131kar\u0131larak belirleniyor.<\/li>\n<li>Bulunan br\u00fct tutardan SGK i\u015f\u00e7i pay\u0131, i\u015fsizlik sigortas\u0131 i\u015f\u00e7i pay\u0131, gelir vergisi ve damga vergisi kesintileri yap\u0131l\u0131yor.<\/li>\n<li>Hesaplama, i\u015f s\u00f6zle\u015fmesinin fesih tarihindeki g\u00fcncel \u00fccret \u00fczerinden yap\u0131l\u0131yor; ge\u00e7mi\u015f d\u00f6nem \u00fccretleri esas al\u0131nm\u0131yor.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Form\u00fcl basit g\u00f6r\u00fcnse de do\u011fru sonu\u00e7 i\u00e7in son br\u00fct \u00fccretin bordroyla teyit edilmesi ve kullan\u0131lan izin g\u00fcnlerinin \u00f6zl\u00fck dosyas\u0131ndan net \u015fekilde tespit edilmesi gerekiyor. Bu iki bilginin hatas\u0131z olmas\u0131, sonraki ad\u0131mlar\u0131n da do\u011fru ilerlemesini sa\u011fl\u0131yor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">14 G\u00fcnl\u00fck Y\u0131ll\u0131k \u0130zin \u00dccreti Hesaplama \u00d6rne\u011fi<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ayl\u0131k br\u00fct \u00fccreti 60.000 TL olan ve i\u015f s\u00f6zle\u015fmesi sona erdi\u011finde 14 g\u00fcn kullan\u0131lmam\u0131\u015f y\u0131ll\u0131k izni bulunan bir \u00e7al\u0131\u015fan \u00fczerinden hesaplama \u015fu ad\u0131mlarla ilerliyor:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Ayl\u0131k br\u00fct \u00fccret tespit edilir:<\/strong> \u00c7al\u0131\u015fan\u0131n son ay\u0131na ait bordrosundan yan haklar d\u0131\u015flanarak \u00e7\u0131plak br\u00fct \u00fccret bulunuyor. \u00d6rne\u011fimizde bu tutar 60.000 TL.<\/li>\n<\/ol>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>G\u00fcnl\u00fck br\u00fct \u00fccret hesaplan\u0131r:<\/strong> Ayl\u0131k br\u00fct \u00fccret 30&#039;a b\u00f6l\u00fcn\u00fcyor. 60.000 \u00f7 30 = 2.000 TL g\u00fcnl\u00fck br\u00fct \u00fccret.<\/li>\n<\/ol>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Kullan\u0131lmayan izin g\u00fcn\u00fc belirlenir:<\/strong> \u00d6zl\u00fck dosyas\u0131ndan hak edilen ve fiilen kullan\u0131lan izin g\u00fcnleri kar\u015f\u0131la\u015ft\u0131r\u0131l\u0131yor. Bu \u00f6rnekte 14 g\u00fcn kullan\u0131lmam\u0131\u015f izin bulunuyor.<\/li>\n<\/ol>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Br\u00fct izin \u00fccreti bulunur:<\/strong> G\u00fcnl\u00fck br\u00fct \u00fccret ile kullan\u0131lmayan g\u00fcn say\u0131s\u0131 \u00e7arp\u0131l\u0131yor. 2.000 \u00d7 14 = 28.000 TL br\u00fct y\u0131ll\u0131k izin \u00fccreti.<\/li>\n<\/ol>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Yasal kesintiler uygulan\u0131r:<\/strong> Br\u00fct tutardan SGK i\u015f\u00e7i pay\u0131 (%14), i\u015fsizlik sigortas\u0131 i\u015f\u00e7i pay\u0131 (%1), gelir vergisi ve damga vergisi (%0,759) d\u00fc\u015f\u00fcl\u00fcyor. Kalan tutar \u00e7al\u0131\u015fana net olarak \u00f6deniyor.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Bu \u00f6rnekteki mant\u0131k 10, 20, 26 veya 28 g\u00fcnl\u00fck hesaplamalar i\u00e7in de ayn\u0131 \u015fekilde uygulan\u0131yor; de\u011fi\u015fen tek unsur, \u00e7arp\u0131mda kullan\u0131lan izin g\u00fcn say\u0131s\u0131 oluyor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Y\u0131ll\u0131k \u0130zin \u00dccretinden Yap\u0131lan Kesintiler Nelerdir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Y\u0131ll\u0131k izin \u00fccretinden yap\u0131lan yasal kesintiler; SGK i\u015f\u00e7i pay\u0131 (%14), i\u015fsizlik sigortas\u0131 i\u015f\u00e7i pay\u0131 (%1), gelir vergisi ve damga vergisi (%0,759) olmak \u00fczere d\u00f6rt kalemden olu\u015fuyor. Bu kesintiler br\u00fct tutar \u00fczerinden hesaplan\u0131yor ve kalan net tutar \u00e7al\u0131\u015fana \u00f6deniyor. Gelir vergisi oran\u0131, \u00e7al\u0131\u015fan\u0131n y\u0131l i\u00e7indeki k\u00fcm\u00fclatif gelir vergisi matrah\u0131na g\u00f6re de\u011fi\u015fken \u015fekilde uygulan\u0131yor; matrah artt\u0131k\u00e7a dilim atlanabildi\u011fi i\u00e7in ayn\u0131 br\u00fct izin \u00fccreti, farkl\u0131 \u00e7al\u0131\u015fanlarda farkl\u0131 net tutarlara kar\u015f\u0131l\u0131k gelebiliyor. Damga vergisi ise sabit oranl\u0131 olarak br\u00fct tutardan kesiliyor. K\u0131dem tazminat\u0131n\u0131n aksine, y\u0131ll\u0131k izin \u00fccretinden gelir vergisi ve damga vergisi kesintisi yap\u0131l\u0131yor; bu nedenle i\u015f akdi sona erdi\u011finde \u00f6denen iki alacak kaleminin bordroda ayr\u0131 sat\u0131rlarda g\u00f6sterilmesi ve kesintilerin do\u011fru dilim \u00fczerinden uygulanmas\u0131 bordro ekibi a\u00e7\u0131s\u0131ndan kritik.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kullan\u0131lmayan Y\u0131ll\u0131k \u0130zin Hangi Durumlarda \u00d6denir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kullan\u0131lmayan y\u0131ll\u0131k izin \u00fccreti yaln\u0131zca i\u015f s\u00f6zle\u015fmesinin sona erdi\u011fi durumda \u00f6deniyor; \u00e7al\u0131\u015fan i\u015f yerinde \u00e7al\u0131\u015fmaya devam ederken bu izinlerin parasal kar\u015f\u0131l\u0131\u011f\u0131 verilmiyor. Fesih nedeni fark etmeksizin (istifa, i\u015fverence fesih, emeklilik, s\u00fcresi biten belirli s\u00fcreli s\u00f6zle\u015fme) hak ediliyor ve \u00f6deme, son br\u00fct \u00e7\u0131plak \u00fccret \u00fczerinden hesaplan\u0131yor.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Avantajlar\u0131 (Art\u0131lar\u0131)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fesih nedeninden ba\u011f\u0131ms\u0131z olarak her i\u015f\u00e7iye hak ediliyor, hakl\u0131 fesih ko\u015fulu aranm\u0131yor.<\/li>\n<li>Zamana\u015f\u0131m\u0131 s\u00fcresi i\u015f akdinin sona erdi\u011fi tarihten itibaren be\u015f y\u0131l oldu\u011fu i\u00e7in i\u015f\u00e7inin talep hakk\u0131 geni\u015f bir zamana yay\u0131l\u0131yor.<\/li>\n<li>Hesaplamada son \u00fccret esas al\u0131nd\u0131\u011f\u0131 i\u00e7in \u00fccret art\u0131\u015flar\u0131 \u00e7al\u0131\u015fan\u0131n lehine yans\u0131yor.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Dezavantajlar\u0131 (Eksileri)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130\u015f s\u00f6zle\u015fmesi devam ederken izinlerin paraya \u00e7evrilmesi m\u00fcmk\u00fcn olmuyor; kullanmayan i\u015f\u00e7i izin hakk\u0131n\u0131 y\u0131la devrederek beklemek durumunda kal\u0131yor.<\/li>\n<li>K\u0131dem tazminat\u0131n\u0131n aksine gelir vergisi ve damga vergisi kesintisine tabi oldu\u011fu i\u00e7in br\u00fct ile net tutar aras\u0131nda belirgin fark olu\u015fuyor.<\/li>\n<li>Kullan\u0131lan-kullan\u0131lmayan izin g\u00fcn say\u0131s\u0131n\u0131n \u00f6zl\u00fck kay\u0131tlar\u0131nda do\u011fru tutulmamas\u0131, sonradan i\u015f uyu\u015fmazl\u0131klar\u0131na ve arabuluculuk s\u00fcre\u00e7lerine zemin haz\u0131rl\u0131yor.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130zin defterinin d\u00fczenli tutulmas\u0131 ve her y\u0131l izin planlamas\u0131n\u0131n yaz\u0131l\u0131 olarak yap\u0131lmas\u0131, hem \u00e7al\u0131\u015fan\u0131n hem i\u015fverenin bu kalemde uyu\u015fmazl\u0131\u011fa d\u00fc\u015fmesini \u00f6nemli \u00f6l\u00e7\u00fcde azalt\u0131yor.<\/p>\n<!-- templates\/buttons-placeholder.php -->\n<div class=\"da-reactions-outer TpostID19274\">\n\t    <div class=\"da-reactions-data da-reactions-container-async center\"\n         data-type=\"post\"\n         data-id=\"19274\"\n         id=\"da-reactions-slot-post-19274\">\n        <div class=\"da-reactions-static\">\n\t\t\t<img src=\"https:\/\/www.kariyer.net\/ik-blog\/wp-content\/plugins\/da-reactions\/assets\/dist\/loading.svg\" alt=\"Loading spinner\" width=\"48\" height=\"48\" \/>\n        <\/div>\n    <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Y\u0131ll\u0131k izin \u00fccreti, i\u015f s\u00f6zle\u015fmesi sona erdi\u011finde kullan\u0131lmam\u0131\u015f izin g\u00fcnlerinin kar\u015f\u0131l\u0131\u011f\u0131n\u0131n \u00e7al\u0131\u015fana \u00f6denmesini kapsayan bir alacak kalemidir.<\/p>\n<!-- templates\/buttons-placeholder.php -->\n<div class=\"da-reactions-outer TpostID19274\">\n\t    <div 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