{"id":19295,"date":"2026-09-24T09:05:13","date_gmt":"2026-09-24T06:05:13","guid":{"rendered":"https:\/\/www.kariyer.net\/ik-blog\/isten-ayrilirken-kullanilmayan-izin-parasi-almanin-yollari\/"},"modified":"2026-09-24T09:05:13","modified_gmt":"2026-09-24T06:05:13","slug":"isten-ayrilirken-kullanilmayan-izin-parasi-almanin-yollari","status":"publish","type":"post","link":"https:\/\/www.kariyer.net\/ik-blog\/isten-ayrilirken-kullanilmayan-izin-parasi-almanin-yollari\/","title":{"rendered":"\u0130\u015ften Ayr\u0131l\u0131rken Kullan\u0131lmayan \u0130zin Paras\u0131 Alman\u0131n Yollar\u0131"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u0130\u015f s\u00f6zle\u015fmesi sona erdi\u011finde kullan\u0131lmayan y\u0131ll\u0131k izin g\u00fcnlerinin \u00fccreti, i\u015ften ayr\u0131l\u0131rken veya en ge\u00e7 son maa\u015fla birlikte topluca \u00f6denir. \u0130stifa, i\u015fveren feshi, emeklilik ya da kar\u015f\u0131l\u0131kl\u0131 anla\u015fma fark etmez; s\u00f6zle\u015fme hangi nedenle biterse bitsin bu hak korunur. \u0130\u015ften ayr\u0131l\u0131rken kullan\u0131lmayan izin paras\u0131 nas\u0131l al\u0131n\u0131r sorusunun temelinde son br\u00fct \u00fccret \u00fczerinden yap\u0131lan hesap, do\u011fru talep yolu ve zamana\u015f\u0131m\u0131 s\u00fcresinin bilinmesi yer al\u0131r. \u0130K profesyoneli a\u00e7\u0131s\u0131ndan s\u00fcre\u00e7, hem \u00e7\u0131k\u0131\u015f i\u015flemlerinin do\u011fru y\u00fcr\u00fct\u00fclmesi hem de olas\u0131 hukuki uyu\u015fmazl\u0131klar\u0131n \u00f6nlenmesi bak\u0131m\u0131ndan kritik \u00f6nem ta\u015f\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kullan\u0131lmayan y\u0131ll\u0131k izin paras\u0131 nedir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kullan\u0131lmayan y\u0131ll\u0131k izin paras\u0131, i\u015f s\u00f6zle\u015fmesinin sona erdi\u011fi tarihte \u00e7al\u0131\u015fan\u0131n hak etti\u011fi ancak fiilen kullanmad\u0131\u011f\u0131 y\u0131ll\u0131k \u00fccretli izin g\u00fcnlerinin kar\u015f\u0131l\u0131\u011f\u0131 olarak \u00f6denen alacakt\u0131r. Y\u0131ll\u0131k \u00fccretli izin, \u00e7al\u0131\u015fma s\u00fcresine ba\u011fl\u0131 bi\u00e7imde tan\u0131nan ve normal \u015fartlarda dinlenme amac\u0131yla fiilen kullan\u0131lmas\u0131 esas olan bir hakt\u0131r. Ancak s\u00f6zle\u015fme sona erdi\u011finde kullan\u0131lamayan g\u00fcnler paraya \u00e7evrilir ve i\u015fveren taraf\u0131ndan \u00f6denir. \u0130\u015f Kanunu \u00e7er\u00e7evesinde bu hak, istifa, i\u015fveren feshi, emeklilik ya da \u00f6l\u00fcm gibi t\u00fcm sona erme hallerinde ge\u00e7erlidir. \u00c7al\u0131\u015f\u0131rken kullan\u0131lmayan izinlerin \u00fccret olarak talep edilmesi m\u00fcmk\u00fcn de\u011fildir; \u00f6deme yaln\u0131zca s\u00f6zle\u015fmenin sona erdi\u011fi anda g\u00fcndeme gelir. Bu nedenle \u00f6zl\u00fck dosyalar\u0131nda izin kay\u0131tlar\u0131n\u0131n g\u00fcncel ve ispatlanabilir tutulmas\u0131, sonradan do\u011fabilecek uyu\u015fmazl\u0131klar\u0131n \u00f6n\u00fcne ge\u00e7mek ad\u0131na belirleyicidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kullan\u0131lmayan izin \u00fccreti nas\u0131l hesaplan\u0131r?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kullan\u0131lmayan izin \u00fccreti, \u00e7al\u0131\u015fan\u0131n i\u015ften ayr\u0131l\u0131\u015f tarihindeki son br\u00fct g\u00fcnl\u00fck \u00fccretinin kalan izin g\u00fcn\u00fc say\u0131s\u0131yla \u00e7arp\u0131lmas\u0131yla bulunur. Ayl\u0131k br\u00fct maa\u015f\u0131n 30&#039;a b\u00f6l\u00fcnmesiyle g\u00fcnl\u00fck br\u00fct \u00fccret elde edilir ve bu tutar hak edilmi\u015f ancak kullan\u0131lmam\u0131\u015f izin g\u00fcn say\u0131s\u0131yla \u00e7arp\u0131l\u0131r. Hesaplamada dikkat edilmesi gereken di\u011fer unsurlar \u015f\u00f6yle s\u0131ralan\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Son br\u00fct maa\u015f esas al\u0131n\u0131r, \u00e7\u0131k\u0131\u015ftan \u00f6nceki aylardaki \u00fccretler de\u011fil.<\/li>\n<li>Kalan izin g\u00fcn\u00fc say\u0131s\u0131, hak edilen toplam izinden fiilen kullan\u0131lan g\u00fcn say\u0131s\u0131 d\u00fc\u015f\u00fclerek bulunur.<\/li>\n<li>Ulusal bayram, hafta tatili ve genel tatil g\u00fcnleri izin s\u00fcresinden say\u0131lmaz.<\/li>\n<li>Yer alt\u0131 i\u015flerinde \u00e7al\u0131\u015fanlar i\u00e7in t\u00fcm izin s\u00fcreleri d\u00f6rder g\u00fcn art\u0131r\u0131l\u0131r.<\/li>\n<li>18 ya\u015f\u0131ndan k\u00fc\u00e7\u00fck veya 50 ya\u015f\u0131ndan b\u00fcy\u00fck \u00e7al\u0131\u015fanlar i\u00e7in y\u0131ll\u0131k izin s\u00fcresi 20 g\u00fcnden az olamaz.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Hesaplama tamamland\u0131ktan sonra bulunan br\u00fct tutar \u00fczerinden yasal kesintiler yap\u0131l\u0131r ve net izin \u00fccreti \u00e7al\u0131\u015fana \u00f6denir. \u0130K ekiplerinin bordro yaz\u0131l\u0131m\u0131 \u00fczerinden bu hesab\u0131 \u00e7\u0131k\u0131\u015fa yak\u0131n tarihte do\u011frulamas\u0131, hatal\u0131 \u00f6demelerin \u00f6n\u00fcne ge\u00e7er.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0130\u015ften ayr\u0131l\u0131nca izin paras\u0131 talep etme s\u00fcreci nedir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130\u015ften ayr\u0131lan \u00e7al\u0131\u015fan, kullan\u0131lmayan izin \u00fccretini \u00e7\u0131k\u0131\u015f tarihinde ya da en ge\u00e7 son maa\u015fla birlikte al\u0131r; \u00f6denmedi\u011fi takdirde 5 y\u0131ll\u0131k zamana\u015f\u0131m\u0131 s\u00fcresi i\u00e7inde talep edilir. S\u00fcre\u00e7 \u015fu ad\u0131mlarla ilerler:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u00d6zl\u00fck kay\u0131tlar\u0131n\u0131n incelenmesi<\/strong>: \u00c7al\u0131\u015fan ve \u0130K ekibi, izin defterindeki kay\u0131tlar\u0131 kar\u015f\u0131la\u015ft\u0131rarak hak edilen ve kullan\u0131lan g\u00fcn say\u0131s\u0131n\u0131 netle\u015ftirir. \u0130zin belgeleri i\u015fveren taraf\u0131ndan ispat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc kapsam\u0131nda saklan\u0131r.<\/li>\n<li><strong>\u0130braname ve \u00e7\u0131k\u0131\u015f i\u015flemleri<\/strong>: \u00c7\u0131k\u0131\u015f s\u0131ras\u0131nda haz\u0131rlanan belgelerde kullan\u0131lmayan izin \u00fccretinin tutar\u0131 a\u00e7\u0131k\u00e7a yer al\u0131r. \u00c7al\u0131\u015fan bu tutar\u0131 kontrol ederek imzalar.<\/li>\n<li><strong>\u00d6demenin yap\u0131lmas\u0131<\/strong>: Tutar, i\u015ften \u00e7\u0131k\u0131\u015f tarihinde veya en ge\u00e7 son maa\u015f \u00f6demesiyle birlikte banka hesab\u0131na yat\u0131r\u0131l\u0131r.<\/li>\n<li><strong>\u00d6deme yap\u0131lmazsa yaz\u0131l\u0131 talep<\/strong>: \u00c7al\u0131\u015fan i\u015fverene noter ihtarnamesi veya yaz\u0131l\u0131 bildirimle ba\u015fvurur.<\/li>\n<li><strong>Arabuluculuk ba\u015fvurusu<\/strong>: Uyu\u015fmazl\u0131k \u00e7\u00f6z\u00fclmezse i\u015f mahkemesine gitmeden \u00f6nce arabulucuya ba\u015fvurulmas\u0131 zorunludur.<\/li>\n<li><strong>\u0130\u015f mahkemesine dava<\/strong>: Arabuluculukta anla\u015fma sa\u011flanamazsa alacak davas\u0131 a\u00e7\u0131l\u0131r ve 5 y\u0131ll\u0131k zamana\u015f\u0131m\u0131 s\u00fcresi i\u00e7inde talep edilir.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">Y\u0131ll\u0131k izin \u00fccretinden yap\u0131lan kesintiler nelerdir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kullan\u0131lmayan y\u0131ll\u0131k izin \u00fccreti, br\u00fct tutar \u00fczerinden gelir vergisi ve damga vergisi kesintilerine tabi tutulur; SGK primi kesintisi ise bu \u00f6demede uygulanmaz. Bunun nedeni, \u00f6demenin fiilen \u00e7al\u0131\u015f\u0131lan bir g\u00fcn\u00fcn kar\u015f\u0131l\u0131\u011f\u0131 olmay\u0131p s\u00f6zle\u015fme sonras\u0131 do\u011fan bir alacak niteli\u011fi ta\u015f\u0131mas\u0131d\u0131r. Gelir vergisi, \u00e7al\u0131\u015fan\u0131n k\u00fcm\u00fclatif gelir vergisi matrah\u0131na eklenerek ilgili dilim \u00fczerinden hesaplan\u0131r; bu durum \u00f6zellikle y\u0131l\u0131n son aylar\u0131nda ayr\u0131lan \u00e7al\u0131\u015fanlarda daha y\u00fcksek dilime denk gelebilir. Damga vergisi ise br\u00fct tutar \u00fczerinden binde 7,59 oran\u0131nda uygulan\u0131r. \u0130\u015fsizlik sigortas\u0131 primi de bu \u00f6demeden kesilmez. Bordro haz\u0131rlan\u0131rken kesintilerin do\u011fru dilim ve oranlarla i\u015flenmesi, hem \u00e7al\u0131\u015fan\u0131n net alaca\u011f\u0131n\u0131n do\u011fru belirlenmesi hem de i\u015fverenin sonradan do\u011fabilecek eksik \u00f6deme iddialar\u0131yla kar\u015f\u0131la\u015fmamas\u0131 bak\u0131m\u0131ndan belirleyicidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0130zin \u00f6demesi i\u00e7in gerekli belgeler nelerdir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130zin \u00fccretinin do\u011fru hesaplanmas\u0131 ve \u00f6denmesi i\u00e7in \u00f6zl\u00fck dosyas\u0131nda bulunmas\u0131 gereken belgeler, hem i\u015fveren hem \u00e7al\u0131\u015fan a\u00e7\u0131s\u0131ndan ayr\u0131 avantaj ve dezavantajlar ta\u015f\u0131r. S\u00fcre\u00e7 \u015fu belgeler \u00fczerinden y\u00fcr\u00fcr: i\u015f s\u00f6zle\u015fmesi, imzal\u0131 y\u0131ll\u0131k izin defteri, izin talep formlar\u0131, son \u00fc\u00e7 ayl\u0131k bordro \u00f6rne\u011fi, \u00e7\u0131k\u0131\u015f bildirgesi ve ibraname.<\/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>\u0130zin defterinin d\u00fczenli tutulmas\u0131, \u00f6denecek g\u00fcn say\u0131s\u0131 konusunda uyu\u015fmazl\u0131k \u00e7\u0131kmas\u0131n\u0131 engeller.<\/li>\n<li>Bordro kay\u0131tlar\u0131n\u0131n g\u00fcncel olmas\u0131, son br\u00fct \u00fccret \u00fczerinden yap\u0131lan hesab\u0131n do\u011frulanmas\u0131n\u0131 kolayla\u015ft\u0131r\u0131r.<\/li>\n<li>\u0130braname, \u00e7\u0131k\u0131\u015f an\u0131nda taraflar\u0131n kar\u015f\u0131l\u0131kl\u0131 haklar\u0131 konusunda netlik sa\u011flar ve sonradan a\u00e7\u0131lacak davalar\u0131n kapsam\u0131n\u0131 daralt\u0131r.<\/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>\u0130zin belgelerinin eksik ya da imzas\u0131z olmas\u0131, ispat y\u00fck\u00fcn\u00fcn i\u015fverende olmas\u0131 nedeniyle i\u015fveren aleyhine sonu\u00e7 do\u011furur.<\/li>\n<li>\u0130branamenin \u00e7\u0131k\u0131\u015f tarihinden \u00f6nce imzalat\u0131lmas\u0131 veya matbu ifadelerle haz\u0131rlanmas\u0131, ge\u00e7erlili\u011fini tart\u0131\u015fmal\u0131 hale getirir.<\/li>\n<li>Eksik belgeyle yap\u0131lan \u00f6demeler, sonradan arabuluculuk veya mahkeme a\u015famas\u0131nda ek alacak taleplerine yol a\u00e7abilir.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130K ekiplerinin belge y\u00f6netimini dijital sistemler \u00fczerinden y\u00fcr\u00fctmesi, \u00e7\u0131k\u0131\u015f s\u00fcrecindeki bu riskleri \u00f6nemli \u00f6l\u00e7\u00fcde azalt\u0131r ve \u00e7al\u0131\u015fan deneyimini de olumlu etkiler.<\/p>\n<!-- 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