{"id":4677,"date":"2012-07-10T10:49:29","date_gmt":"2012-07-10T07:49:29","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/disiplin-cezas-olarak-memurun-bruet-aylndan-kesinti-yaplmas\/"},"modified":"2024-01-24T22:09:43","modified_gmt":"2024-01-24T19:09:43","slug":"disiplin-cezas-olarak-memurun-bruet-aylndan-kesinti-yaplmas-2","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4677","title":{"rendered":"D\u0130s\u0130pl\u0130n Cezas\u0131 Olarak Memurun Br\u00fct Ayl\u0131\u011f\u0131ndan Kes\u0130nt\u0130 Yap\u0131lmas\u0131"},"content":{"rendered":"\t\t
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D\u0130s\u0130pl\u0130n Cezas\u0131 Olarak Memurun Br\u00fct Ayl\u0131\u011f\u0131ndan Kes\u0130nt\u0130 Yap\u0131lmas\u0131<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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U\u011fur S\u00d6KMEN
Daire Ba\u015fkan\u0131, Maliye Bakanl\u0131\u011f\u0131 Personel Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/span><\/p>\n

\u00d6ZET<\/i><\/p>\n

Y\u00f6netim, y\u00f6netilenler hakk\u0131nda yapt\u0131r\u0131m uygulama yetkisine sahiptir. Bu yetki, yasalarla belirlenen ko\u015fullarda kullan\u0131l\u0131r. Su\u00e7 ve cezalar, Anayasa\u2019ya uygun olarak yasayla konulabilir. Su\u00e7un tespiti ve ortaya \u00e7\u0131kart\u0131lmas\u0131 i\u00e7in soru\u015fturma yap\u0131l\u0131r. Kamu hizmetini y\u00fcr\u00fcten memurlar\u0131n g\u00f6rev anlay\u0131\u015flar\u0131, yetkileri ve sorumluluklar\u0131n\u0131n s\u0131n\u0131r\u0131 kamu yarar\u0131 ile s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015ft\u0131r. Bu s\u0131n\u0131rland\u0131rma d\u0131\u015f\u0131na \u00e7\u0131kan memurlara uygulanan yapt\u0131r\u0131m disiplin cezalar\u0131d\u0131r.<\/p>\n

657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanununun 125 inci maddesinin (C) f\u0131kras\u0131na g\u00f6re, ayl\u0131ktan kesme cezas\u0131n\u0131n uygulanmas\u0131nda ayl\u0131ktan yap\u0131lacak kesintinin hesab\u0131nda ayl\u0131k kavram\u0131na giren b\u00fct\u00fcn unsurlar\u0131n dikkate al\u0131nmas\u0131 gerekir.<\/p>\n

Anahtar Kelimeler: Disiplin cezas\u0131, Ayl\u0131k, Ayl\u0131\u011f\u0131n Unsurlar\u0131, Ayl\u0131ktan kesme cezas\u0131<\/p>\n

1- G\u0130R\u0130\u015e<\/b><\/p>\n

Kamu hizmeti toplum d\u00fczeni i\u00e7inde ayr\u0131 bir d\u00fczenlemeye ihtiya\u00e7 g\u00f6steren \u00f6zel bir aland\u0131r. Kendine \u00f6zg\u00fc kurumlar\u0131 ve kurallar\u0131 vard\u0131r. Genel toplum d\u00fczenini sa\u011flayan ceza kurallar\u0131 kamu hizmeti d\u00fczenini korumaya yetmez. Kamu hizmetinin aksamadan i\u015flemesini sa\u011flayacak ayr\u0131 kurallar gereklidir.<\/p>\n

Disiplin hukuku bu kurallar\u0131 koyar, hizmet su\u00e7lar\u0131n\u0131 ve cezalar\u0131n\u0131 belirler.<\/p>\n

Disiplin cezas\u0131n\u0131 gerektiren fiil ve haller ile bunlara uygulanacak cezalar 657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanununda tek tek g\u00f6sterilmi\u015ftir. B\u00f6ylece disiplin su\u00e7lar\u0131 ve disiplin cezalar\u0131n\u0131n hukuki dayana\u011f\u0131 kanun olmakta, su\u00e7lar ve cezalar \u00f6nceden belirtilmi\u015f olmaktad\u0131r. Kanunda say\u0131lan disiplin cezalar\u0131 durumun niteli\u011fine ve a\u011f\u0131rl\u0131k derecesine g\u00f6re y\u00f6netim taraf\u0131ndan verilmektedir.<\/p>\n

Bu \u00e7al\u0131\u015fmam\u0131zda, disiplin cezas\u0131 olarak memurun br\u00fct ayl\u0131\u011f\u0131ndan kesinti yap\u0131lmas\u0131 yani ayl\u0131ktan kesme cezas\u0131n\u0131n uygulanmas\u0131nda ayl\u0131\u011f\u0131n hangi unsurlar\u0131n\u0131n dikkate al\u0131naca\u011f\u0131; 657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanunu, 4505 say\u0131l\u0131 Temsil Tazminat\u0131 Verilmesi Hakk\u0131nda Kanun, 375 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararname ile 666 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararname h\u00fck\u00fcmlerine g\u00f6re a\u00e7\u0131klamalar yap\u0131lmaya \u00e7al\u0131\u015f\u0131lacak, mevcut yasal d\u00fczenleme incelenip de\u011ferlendirilecektir.<\/p>\n

2- KAVRAMLAR<\/b><\/p>\n

2.1- Memur<\/p>\n

Devlet hizmetinde ayl\u0131kla \u00e7al\u0131\u015fan resmi g\u00f6revi olan kimse memurdur.1 Devlet memuru ise, genel idare esaslar\u0131na g\u00f6re asli ve s\u00fcrekli kamu hizmetlerini ifa ile g\u00f6revlendirilenler Devlet memuru say\u0131lm\u0131\u015ft\u0131r (657 say\u0131l\u0131 Kanun Md.4\/A).<\/p>\n

2.2- Ayl\u0131k<\/p>\n

Memurlara hizmetlerinin kar\u015f\u0131l\u0131\u011f\u0131nda, kadroya dayan\u0131larak ay itibariyle \u00f6denen parad\u0131r (657 say\u0131l\u0131 Kanun Md.147\/1-A).<\/p>\n

2.3- Disiplin Su\u00e7u<\/p>\n

Disiplin su\u00e7u, bir kamu hizmeti d\u00fczenini bozan eylemler demetidir.2<\/p>\n

2.4- Disiplin Cezalar\u0131<\/p>\n

Disiplin cezalar\u0131, kamu i\u015flerinin \u00f6zelli\u011fi ve yarar\u0131 bak\u0131m\u0131ndan memurun kamu i\u015fini daha iyi g\u00f6rmesi, g\u00f6revine ve i\u015fine ba\u011fl\u0131 olmas\u0131 amac\u0131yla ve kamu g\u00f6revlilerinin \u00fcst, ast zinciri i\u00e7inde denetimini y\u00fcr\u00fctmek ve b\u00f6ylece kamu i\u015finin en iyi bi\u00e7imde y\u00fcr\u00fct\u00fclmesi i\u00e7in al\u0131nm\u0131\u015f tedbirlerdir.3<\/p>\n

3- D\u0130S\u0130PL\u0130N SU\u00c7 ve CEZALARI<\/b><\/p>\n

Genel Kanun olmas\u0131 sebebiyle disiplin su\u00e7 ve cezalar\u0131 ayr\u0131nt\u0131l\u0131 olarak 657 say\u0131l\u0131 Kanunun yedinci b\u00f6l\u00fcm\u00fcnde d\u00fczenlenmi\u015ftir.<\/p>\n

Bir kurumda \u00e7al\u0131\u015fan memurlar\u0131n, y\u00f6netim d\u00fczenini bozucu fiil ve hallerine (davran\u0131\u015flar\u0131na) kar\u015f\u0131 uygulanan yapt\u0131r\u0131mlar, disiplin cezalar\u0131d\u0131r.4<\/p>\n

Disiplin cezalar\u0131, DMK\u2019ya g\u00f6re, kamu hizmetinin gere\u011fi gibi y\u00fcr\u00fct\u00fclmesini sa\u011flamay\u0131 ama\u00e7lamaktad\u0131r.5<\/p>\n

657 Say\u0131l\u0131 Kanun, disiplin cezas\u0131n\u0131 \u015f\u00f6yle tan\u0131mlam\u0131\u015ft\u0131r. Disiplin cezas\u0131, kamu hizmetlerinin gere\u011fi gibi y\u00fcr\u00fct\u00fclmesini sa\u011flamak amac\u0131 ile kanunlar\u0131n, t\u00fcz\u00fcklerin ve y\u00f6netmeliklerin Devlet memuru olarak emretti\u011fi \u00f6devleri yurt i\u00e7inde veya d\u0131\u015f\u0131nda yerine getirmeyenlere, uyulmas\u0131n\u0131 zorunlu k\u0131ld\u0131\u011f\u0131 hususlar\u0131 yapmayanlara, yasaklad\u0131\u011f\u0131 i\u015fleri yapanlara durumun niteli\u011fine ve a\u011f\u0131rl\u0131k derecesine g\u00f6re 125 inci maddede s\u0131ralanan disiplin cezalar\u0131ndan birisi verilir (Md.124\/2).<\/p>\n

Disiplin cezas\u0131 memurun g\u00f6revli bulundu\u011fu kurumun \u00e7al\u0131\u015fma d\u00fczenini bozucu davran\u0131\u015flarda bulunanlara ve gelecek i\u00e7in uyar\u0131c\u0131 etkilerde bulunmak ama\u00e7 ve nedenleriyle verilmektedir. Bununla yasaklanm\u0131\u015f bir davran\u0131\u015f\u0131n cezaland\u0131r\u0131lmas\u0131 suretiyle, ayn\u0131 t\u00fcr davran\u0131\u015flar\u0131n, yeniden yap\u0131lmas\u0131na engel olmak ama\u00e7lanmaktad\u0131r. B\u00f6ylelikle, memura kanunlar\u0131n, t\u00fcz\u00fcklerin ve y\u00f6netmeliklerin yasaklad\u0131\u011f\u0131<\/p>\n

veya uyulmas\u0131n\u0131n istedi\u011fi hususlardan hangisine ayk\u0131r\u0131 davran\u0131\u015flarda bulundu\u011funu cezaland\u0131rma yoluyla hat\u0131rlat\u0131lmas\u0131d\u0131r.<\/p>\n

Devlet memurlar\u0131n\u0131n, kamu hizmetleri bak\u0131m\u0131ndan ne gibi yasaklar, sorumluluklar ve \u00f6devler alt\u0131nda bulunduklar\u0131 657 say\u0131l\u0131 Kanunun ba\u015fka maddelerinde d\u00fczenlenmi\u015ftir.6<\/p>\n

Genel olarak disiplin su\u00e7u say\u0131lan eylemleri \u015fu ba\u015fl\u0131klar alt\u0131nda toplamak m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

Bunlar;<\/p>\n

\u2022 Devlet memurlar\u0131n\u0131n kanun, t\u00fcz\u00fck, y\u00f6netmelik h\u00fck\u00fcmlerine g\u00f6re yapmak zorunda oldu\u011fu g\u00f6revleri yapmamalar\u0131 hali,
\u2022 Devlet memurlar\u0131n\u0131n uymak zorunda oldu\u011fu kurallara uyulmamas\u0131 hali.
<\/span>\u2022 Devlet memurunca yap\u0131lmas\u0131 yasaklanan eylemlerin yap\u0131lmas\u0131 halidir.<\/span><\/p>\n

An\u0131lan Kanunun 125 inci maddesinde hangi eylemler i\u00e7in hangi cezalar\u0131n uygulanaca\u011f\u0131 say\u0131lm\u0131\u015f ve hafiften ba\u015flamak \u00fczere daha a\u011f\u0131r olan\u0131na do\u011fru \u015f\u00f6yle s\u0131ralanm\u0131\u015ft\u0131r.<\/p>\n

Buna g\u00f6re;<\/p>\n

a) Uyarma,
b) K\u0131nama,
<\/span>c) Ayl\u0131ktan kesme,
<\/span>d) Kademe ilerlemesinin durdurulmas\u0131,
<\/span>e) Devlet memurlu\u011fundan \u00e7\u0131karma,<\/span><\/p>\n

olmak \u00fczere 5 \u00e7e\u015fit disiplin cezas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr .7<\/p>\n

Disiplin cezalar\u0131 niteliklerine g\u00f6re; \u00f6nleyici, cezai nitelikli ve yasaklay\u0131c\u0131 olmak \u00fczere \u00fc\u00e7e ayr\u0131lmaktad\u0131r.8<\/p>\n

Uyarma ve k\u0131nama cezalar\u0131 \u00f6nleyici disiplin cezalar\u0131d\u0131r.9<\/p>\n

Ayl\u0131ktan kesme ve kademe ilerlemesinin durdurulmas\u0131 cezalar\u0131 cezai nitelikte yani somut sonu\u00e7lu disiplin cezalar\u0131d\u0131r. Her iki cezan\u0131n da maddi y\u00f6n\u00fc bulunmakta ve ayl\u0131\u011fa etki etmektedir. Ayl\u0131ktan kesme cezas\u0131nda; memurun, br\u00fct ayl\u0131\u011f\u0131ndan 1\/30 -1\/8 aras\u0131nda kesinti yap\u0131lmaktad\u0131r. Kademe ilerlemesinin durdurulmas\u0131 cezas\u0131nda; memurun, bulundu\u011fu kademede ilerlemesi 1\u20133 y\u0131l durdurulmaktad\u0131r.<\/p>\n

\u00d6\u011frenim durumlar\u0131 nedeniyle y\u00fckselebilecekleri kadrolar\u0131n son kademesinde bulunan memurlar\u0131n ise, br\u00fct ayl\u0131\u011f\u0131ndan 1\/4\u20131\/2 aras\u0131nda kesinti yap\u0131lmakta ve tekerr\u00fcr\u00fcnde g\u00f6revlerine son verilmektedir.10<\/p>\n

Devlet memurlu\u011fundan \u00e7\u0131karma yasaklay\u0131c\u0131 disiplin cezas\u0131d\u0131r. Memuriyet stat\u00fcs\u00fcne etkisi bulunmaktad\u0131r.<\/p>\n

Devlet memurlu\u011fundan \u00e7\u0131karma cezas\u0131nda, bir daha Devlet memurlu\u011funa atanmamak \u00fczere memurluktan \u00e7\u0131kar\u0131lmaktad\u0131r.11<\/p>\n

Ayr\u0131ca, ayl\u0131ktan kesme ve kademe ilerlemesinin durdurulmas\u0131 cezalar\u0131n\u0131n baz\u0131 g\u00f6revlere atanamamaya etkisi bulunmaktad\u0131r. \u00dcst y\u00f6netim g\u00f6revlerine atanacaklar\u0131n bu g\u00f6reve atan\u0131rken cezai nitelikli disiplin cezas\u0131 almam\u0131\u015f olmas\u0131 ve bu g\u00f6revi y\u00fcr\u00fct\u00fcrken ise cezai nitelikli disiplin cezas\u0131 almamas\u0131 gerekmektedir. Ayl\u0131ktan kesme cezas\u0131 ile tecziye edilenler 5 y\u0131l, kademe ilerlemesinin durdurulmas\u0131 cezas\u0131 ile tecziye edilenler 10 y\u0131l boyunca daire ba\u015fkan\u0131 kadrolar\u0131na, daire ba\u015fkan\u0131 kadrosunun dengi ve daha \u00fcst\u00fc kadrolara, b\u00f6lge ve il te\u015fkilatlar\u0131n\u0131n en \u00fcst y\u00f6netici kadrolar\u0131na, d\u00fczenleyici ve denetleyici<\/p>\n

kurumlar\u0131n ba\u015fkanl\u0131k ve \u00fcyeliklerine, vali ve b\u00fcy\u00fckel\u00e7i kadrolar\u0131na atanamazlar (Md.132\/4).<\/p>\n

4- AYLIKTAN KESME CEZASI<\/b><\/p>\n

657 say\u0131l\u0131 Kanununun 2670 say\u0131l\u0131 Kanunun 31 inci maddesi ile de\u011fi\u015fik 125 inci maddesinin (C) f\u0131kras\u0131nda, ayl\u0131ktan kesme cezas\u0131, memurun br\u00fct ayl\u0131\u011f\u0131ndan 1\/30 -1\/8 oran\u0131nda kesinti yap\u0131lmas\u0131 olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

Ayl\u0131ktan kesme, memurun br\u00fct ayl\u0131\u011f\u0131n\u0131n otuzda biri ile sekizde biri aras\u0131nda kesinti yap\u0131lmas\u0131d\u0131r.<\/p>\n

Ayl\u0131ktan kesme cezas\u0131 hem manevi y\u00f6n\u00fc hem de maddi y\u00f6n\u00fc olan bir ceza t\u00fcr\u00fcd\u00fcr. Cezan\u0131n bast\u0131r\u0131c\u0131 \u00f6zelli\u011fi maddi y\u00f6n\u00fcd\u00fcr. Bu ceza ile cezaland\u0131r\u0131lanlar, ald\u0131\u011f\u0131 ceza ile ayl\u0131klar\u0131nda maddi kay\u0131plara u\u011framaktad\u0131r.<\/p>\n

Ayl\u0131ktan kesme cezas\u0131 da uyarma ve k\u0131nama cezalar\u0131 gibi disiplin amirleri taraf\u0131ndan re\u2019sen verilebilmektedir.<\/p>\n

Disiplin amiri; Devlet memurunun uyarma, k\u0131nama, ayl\u0131ktan kesme, kademe ilerlemesinin durdurulmas\u0131 ve memurluktan \u00e7\u0131karma cezas\u0131ndan biriyle cezaland\u0131r\u0131lmas\u0131 gereken disipline ayk\u0131r\u0131 davran\u0131\u015f\u0131n\u0131 \u00f6\u011frendi\u011fi tarihten itibaren kanunen belli s\u00fcreler i\u00e7inde disiplin soru\u015fturmas\u0131n\u0131 ba\u015flatarak; gerekli cezay\u0131 uygulayarak disiplin cezas\u0131 verme yetkisinin zamana\u015f\u0131m\u0131na u\u011framas\u0131n\u0131 \u00f6nlemek zorundad\u0131r (Disiplin Amirleri Y\u00f6nt. Md.19).<\/p>\n

Disiplin amirlerinin sorumluluklar\u0131n\u0131n ba\u015f\u0131nda, disiplin soru\u015fturmas\u0131n\u0131 ba\u015flatmak ve y\u00fcr\u00fctmek gelir.<\/p>\n

Disiplin hukukunda savunma, isnada ili\u015fkin a\u00e7\u0131klama niteli\u011finde oldu\u011fundan, b\u00f6yle bir a\u00e7\u0131klama, ancak memur hakk\u0131ndaki isnat belli olduktan sonra yap\u0131labilir. Bu da soru\u015fturman\u0131n a\u00e7\u0131lmas\u0131 ve yap\u0131lmas\u0131n\u0131 gerektirir.12<\/p>\n

Disiplin su\u00e7lar\u0131n\u0131n tespiti ve ortaya \u00e7\u0131kart\u0131lmas\u0131 i\u00e7in soru\u015fturma yap\u0131l\u0131r.13<\/p>\n

Dan\u0131\u015ftay\u2019\u0131n: \u201c\u2026fiilin i\u015flenildi\u011finin \u00f6\u011frenilmesi halinde ilgili memur hakk\u0131nda soru\u015fturma a\u00e7\u0131lmas\u0131 ve disiplin amirince ba\u011f\u0131ms\u0131z bir soru\u015fturmac\u0131 atanarak ayr\u0131nt\u0131l\u0131 bir soru\u015fturma yap\u0131lmas\u0131n\u0131n sa\u011flanmas\u0131, ba\u011f\u0131ms\u0131z bir soru\u015fturmac\u0131 atanmadan ve usul\u00fcne uygun bir soru\u015fturma yap\u0131lmadan disiplin cezas\u0131 verilemez\u2026\u201d \u015feklindeki istikrar kazanan kararlar\u0131 disiplin soru\u015fturmas\u0131 yap\u0131lmadan disiplin cezas\u0131 verilmesinin hukuka ayk\u0131r\u0131 olaca\u011f\u0131 y\u00f6n\u00fcndedir .14<\/p>\n

Buna g\u00f6re, disiplin cezas\u0131 vermeye yetkili mercilerce disiplin su\u00e7u say\u0131lacak eylemlerin i\u015flenildi\u011finin \u00f6\u011frenilmesi halinde, bu ki\u015filer hakk\u0131nda soru\u015fturma emri verilerek, soru\u015fturmac\u0131 g\u00f6revlendirilmesiyle ba\u015flat\u0131lacak soru\u015fturmada; varsa iddia sahipleri ile olay\u0131n a\u00e7\u0131kl\u0131\u011fa kavu\u015fmas\u0131 i\u00e7in gerekli tan\u0131k ve soru\u015fturulan\u0131n ifadeleri al\u0131narak yap\u0131lacak ara\u015ft\u0131rma ve inceleme ile soru\u015fturma sonucunda olay\u0131n de\u011ferlendirilmesi; adli, idari ve disiplin y\u00f6n\u00fcnden soru\u015fturulan hakk\u0131nda soru\u015fturmac\u0131 kanaat teklifinin de yer ald\u0131\u011f\u0131 soru\u015fturma raporunun haz\u0131rlanmas\u0131, olay\u0131n \u015f\u00fcpheye yer vermeyecek \u015fekilde somut<\/p>\n

delillerle ortaya konulmas\u0131, isnat edilen su\u00e7 konusu eylem, i\u015flem, tutum ve davran\u0131\u015flar\u0131n tek tek bildirilerek savunmas\u0131n\u0131n al\u0131nmas\u0131 ve bunlardan sonra yetkili amir ve kurullarca yukar\u0131da s\u0131ralanan bilgi ve belgelerin bulundu\u011fu soru\u015fturma dosyas\u0131n\u0131n incelenerek karar verilmesi gerekmektedir.15<\/p>\n

Disiplin cezas\u0131 olarak ayl\u0131ktan kesme cezas\u0131 uygulanacak fiil ve hallerin:<\/p>\n

a) Kas\u0131tl\u0131 olarak; verilen emir ve g\u00f6revleri tam ve zaman\u0131nda yapmamak, g\u00f6rev mahallinde kurumlarca<\/p>\n

belirlenen usul ve esaslar\u0131 yerine getirmemek, g\u00f6revle ilgili resmi belge, ara\u00e7 ve gere\u00e7leri<\/p>\n

korumamak, bak\u0131m\u0131n\u0131 yapmamak, hor kullanmak,<\/p>\n

b) \u00d6z\u00fcrs\u00fcz olarak bir veya iki g\u00fcn g\u00f6reve gelmemek,<\/p>\n

c) Devlete ait resmi belge, ara\u00e7, gere\u00e7 ve benzerlerini \u00f6zel menfaat sa\u011flamak i\u00e7in kullanmak,<\/p>\n

d) G\u00f6revle ilgili konularda y\u00fck\u00fcml\u00fc oldu\u011fu ki\u015filere yalan ve yanl\u0131\u015f beyanda bulunmak,<\/p>\n

e) G\u00f6rev s\u0131ras\u0131nda amirine s\u00f6zle sayg\u0131s\u0131zl\u0131k etmek,<\/p>\n

f) G\u00f6rev yeri s\u0131n\u0131rlar\u0131 i\u00e7erisinde her hangi bir yerin toplant\u0131, t\u00f6ren ve benzeri ama\u00e7larla izinsiz olarak kullan\u0131lmas\u0131na yard\u0131mc\u0131 olmak,<\/p>\n

g) (M\u00fclga: 13\/2\/2011-6111\/111 md.)<\/p>\n

h) (M\u00fclga: 13\/2\/2011-6111\/111 md.)<\/p>\n

\u0131) Hizmet i\u00e7inde Devlet memurunun itibar ve g\u00fcven duygusunu sarsacak nitelikte davran\u0131\u015flarda bulunmak,<\/p>\n

oldu\u011fu belirlenmi\u015ftir (Md.125\/C)<\/p>\n

Olay\u0131n olu\u015f bi\u00e7imine g\u00f6re, yukar\u0131da belirtilen fiil ve halleri i\u015fleyenlere ayl\u0131ktan kesme cezas\u0131 verilebilecektir.<\/p>\n

Ayr\u0131ca, kademe ilerlemesinin durdurulmas\u0131 cezas\u0131nda \u00f6\u011frenim durumlar\u0131 nedeniyle y\u00fckselebilecekleri kadrolar\u0131n son kademesinde bulunan memurlar\u0131n ise, br\u00fct ayl\u0131\u011f\u0131ndan 1\/4\u20131\/2 aras\u0131nda kesinti yap\u0131lmaktad\u0131r (Md.125\/5).<\/p>\n

5- AYLI\u011eIN UNSURLARI<\/b><\/p>\n

Ayl\u0131ktan kesme cezas\u0131n\u0131n uygulanmas\u0131nda ayl\u0131\u011f\u0131n hangi unsurlar\u0131 dikkate al\u0131narak ayl\u0131ktan ceza kesintisi yap\u0131lacakt\u0131r sorusunun cevab\u0131n\u0131 verebilmek i\u00e7in ayl\u0131k kavram\u0131na giren unsurlara tek tek de\u011finmek gerekmektedir.<\/p>\n

657 say\u0131l\u0131 Kanunun 147\u2019nci maddesinin 1\u2019inci f\u0131kras\u0131n\u0131n (A) bendinde, ayl\u0131\u011f\u0131n; bu Kanuna tabi kurumlarda g\u00f6revlendirilen memurlara hizmetlerinin kar\u015f\u0131l\u0131\u011f\u0131nda, kadroya dayan\u0131larak ay itibariyle \u00f6denen paray\u0131 ifade etti\u011fi, 155 inci maddesinde, bu kanunun 36 nc\u0131 maddesinde yer alan s\u0131n\u0131flara ait g\u00f6sterge tablosundaki rakamlar\u0131n, genel b\u00fct\u00e7e kanununda o y\u0131l i\u00e7in tespit edilen katsay\u0131 ile \u00e7arp\u0131lmas\u0131 sonunda bulunacak miktar, s\u0131n\u0131flar\u0131n derece ve kademelerindeki memurlar\u0131n ayl\u0131k tutarlar\u0131n\u0131 g\u00f6sterece\u011fi, 43 \u00fcnc\u00fc maddesinde ise, bu Kanuna tabi kurumlar\u0131n kadrolar\u0131nda bulunan personelin ayl\u0131k ve<\/p>\n

ek g\u00f6stergelerine yer verilerek (A) bendinde, ayl\u0131k g\u00f6stergesinin; b\u00fct\u00fcn s\u0131n\u0131flar itibariyle her derece ve kademenin ayl\u0131klar\u0131n\u0131n hesaplanmas\u0131na esas te\u015fkil edecek Ayl\u0131k G\u00f6sterge Tablosunun I Numaral\u0131 Cetvelde g\u00f6sterildi\u011fi ve (B) bendinde de, bu Kanuna tabi kurumlar\u0131n kadrolar\u0131nda bulunan personelin ayl\u0131klar\u0131n\u0131n, hizmet s\u0131n\u0131flar\u0131, g\u00f6rev t\u00fcrleri ve ayl\u0131k al\u0131nan dereceler dikkate al\u0131narak bu kanuna ekli I ve II say\u0131l\u0131 cetvellerde g\u00f6sterilen ek g\u00f6sterge rakamlar\u0131n\u0131n eklenmesi suretiyle hesaplanaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n

Buna g\u00f6re; ayl\u0131\u011f\u0131n hesaplanmas\u0131nda, 657 say\u0131l\u0131 Kanunun ayl\u0131k g\u00f6sterge tablolar\u0131nda yer alan g\u00f6sterge rakamlar\u0131 ile ek g\u00f6sterge cetvellerinde hizmet s\u0131n\u0131f\u0131, kadro unvan\u0131 ve derecesine g\u00f6re belirtilen g\u00f6sterge rakamlar\u0131n\u0131n memur ayl\u0131k katsay\u0131s\u0131 ile \u00e7arp\u0131m\u0131 sonucu bulunan tutar\u0131n anla\u015f\u0131lmas\u0131 gerekmektedir.<\/p>\n

Ayr\u0131ca, ilgili Kanun h\u00fck\u00fcmlerine g\u00f6re ayl\u0131klara ili\u015fkin h\u00fck\u00fcmlerin uygulanaca\u011f\u0131 belirtilen di\u011fer mali unsurlar\u0131n da ayl\u0131\u011fa dahil edilmesi gerekmektedir.<\/p>\n

Mezkur Kanunun 152\u2019nci maddesinin I inci ve II\u2019nci b\u00f6l\u00fcm\u00fcnde zam ve tazminatlar\u0131n \u00f6denece\u011fi belirlenmi\u015f, III-Ortak H\u00fck\u00fcmler b\u00f6l\u00fcm\u00fcn\u00fcn 562 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin 5\u2019inci maddesi ile de\u011fi\u015fik \u00fc\u00e7\u00fcnc\u00fc alt bendinde de, bu zam ve tazminatlara hak kazanmada ve bunlar\u0131n \u00f6denmesinde ayl\u0131klara ili\u015fkin h\u00fck\u00fcmler uygulanaca\u011f\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

S\u00f6z konusu Kanunun Ek 26\u2019nc\u0131 maddesinin (a) f\u0131kras\u0131nda, bu Kanuna ekli IV say\u0131l\u0131 cetvelde unvanlar\u0131 yaz\u0131l\u0131 g\u00f6revlerde bulunanlara hizalar\u0131nda g\u00f6sterilen g\u00f6sterge rakamlar\u0131n\u0131n memur ayl\u0131klar\u0131na uygulanan katsay\u0131 ile \u00e7arp\u0131m\u0131 sonucu bulunan miktarda makam tazminat\u0131 \u00f6denece\u011fi, makam tazminat\u0131 \u00f6demelerinde ayl\u0131klara ili\u015fkin h\u00fck\u00fcmler uygulanaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n

4505 say\u0131l\u0131 Kanunun 5\u2019inci maddesinin (a) f\u0131kras\u0131nda, makam tazminat\u0131 \u00f6ng\u00f6r\u00fclen kadrolarda bulunanlardan Bakanlar Kurulu Karar\u0131 ile belirlenecek olanlara 30.000 g\u00f6sterge rakam\u0131n\u0131n memur ayl\u0131klar\u0131na uygulanan katsay\u0131 ile \u00e7arp\u0131m\u0131 sonucu bulunacak miktar\u0131 ge\u00e7memek \u00fczere temsil tazminat\u0131 \u00f6denece\u011fi, (b) f\u0131kras\u0131nda da, bu tazminata hak kazanma ve \u00f6demelerde makam tazminat\u0131na ili\u015fkin h\u00fck\u00fcmler uygulanaca\u011f\u0131 h\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n

Di\u011fer taraftan, 375 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin 1\u2019inci maddesinin (A) f\u0131kras\u0131nda, 1000 g\u00f6sterge rakam\u0131 \u00fczerinden memuriyet taban ayl\u0131\u011f\u0131na ve her bir hizmet y\u0131l\u0131 i\u00e7in 15 (20) g\u00f6sterge rakam\u0131 kar\u015f\u0131l\u0131\u011f\u0131 k\u0131dem ayl\u0131\u011f\u0131na, bu ayl\u0131klara hak kazan\u0131lmas\u0131nda ve \u00f6denmesinde 657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanunu ve di\u011fer personel kanunlar\u0131n\u0131n ayl\u0131klarla ilgili h\u00fck\u00fcmleri uygulanaca\u011f\u0131, (C) f\u0131kras\u0131nda temsil tazminat\u0131 almayan personele15.000 g\u00f6sterge rakam\u0131n\u0131 ge\u00e7memek \u00fczere Bakanlar Kurulunca tespit<\/p>\n

edilecek g\u00f6sterge rakamlar\u0131n\u0131n memur ayl\u0131klar\u0131na uygulanan katsay\u0131 ile \u00e7arp\u0131m\u0131 sonucunda bulunacak miktarda g\u00f6rev tazminat\u0131 \u00f6denece\u011fi, bu tazminata hak kazanmada ve \u00f6demelerde ayl\u0131klara ili\u015fkin h\u00fck\u00fcmler uygulanaca\u011f\u0131, ayn\u0131 Kararnamenin 2\u2019nci maddesinde de, (A) d\u00fczeyinde ba\u015far\u0131l\u0131 olanlara 1500, (B) d\u00fczeyinde ba\u015far\u0131l\u0131 olanlara 600, (C) d\u00fczeyinde ba\u015far\u0131l\u0131 olanlara 300 g\u00f6sterge rakam\u0131n\u0131n memur ayl\u0131k katsay\u0131s\u0131 ile \u00e7arp\u0131m\u0131 sonucu bulunan tutar\u0131 ge\u00e7memek \u00fczere Maliye Bakanl\u0131\u011f\u0131n\u0131n teklifi ve Ba\u015fbakan onay\u0131 ile belirlenecek miktarlarda ayl\u0131k yabanc\u0131 dil tazminat\u0131 \u00f6denece\u011fi, yabanc\u0131 dil tazminat\u0131na<\/p>\n

hak kazanmada ve \u00f6demelerde ayl\u0131klara ili\u015fkin h\u00fck\u00fcmler uygulanaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n

Ayr\u0131ca, 375 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnameye 666 say\u0131l\u0131 Kamu G\u00f6revlilerinin Mali Haklar\u0131n\u0131n D\u00fczenlenmesi Amac\u0131yla Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun H\u00fckm\u00fcnde Kararnamenin 1\u2019inci maddesiyle eklenen Ek 9\u2019uncu madde, bu madde kapsamdaki kamu personeline ek \u00f6deme yap\u0131lmas\u0131 maddesidir.16<\/p>\n

375 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin ek 3\u2019\u00fcnc\u00fc maddesine g\u00f6re yap\u0131lan genel ek \u00f6deme ile mevzuat\u0131 uyar\u0131nca yap\u0131lmakta olan t\u00fcm kurumsal ek \u00f6demeler, ikramiye \u00f6demeleri ve fazla \u00e7al\u0131\u015fma \u00fccreti gibi \u00e7e\u015fitli adlar alt\u0131nda yap\u0131lan ilave \u00f6demeler kald\u0131r\u0131lm\u0131\u015f ve yerine tek bir ek \u00f6deme getirilmi\u015ftir.<\/p>\n

Kamu idarelerinde ayn\u0131 hizmet s\u0131n\u0131f\u0131nda ayn\u0131 veya benzer kadrolarda bulunan personel aras\u0131ndaki ek \u00f6demelerden kaynaklanan kurumlar aras\u0131 \u00fccret dengesizli\u011finin ortadan kald\u0131r\u0131lmas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r.<\/p>\n

Bu maddeye g\u00f6re, ayl\u0131klar\u0131n\u0131 657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanunu ile 2914 say\u0131l\u0131 Y\u00fcksek\u00f6\u011fretim Personel Kanununa g\u00f6re almakta olan personele, 399 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnameye ekli (II) say\u0131l\u0131 Cetvele dahil pozisyonlarda istihdam edilen s\u00f6zle\u015fmeli personele, subay, s\u00f6zle\u015fmeli subay, astsubay, s\u00f6zle\u015fmeli astsubay, s\u00f6zle\u015fmeli subay ve astsubay adaylar\u0131 ile uzman jandarma ve uzman erba\u015flara, mali haklar kapsam\u0131nda yap\u0131lan her t\u00fcrl\u00fc \u00f6demeler dahil almakta olduklar\u0131 toplam \u00f6deme<\/p>\n

tutar\u0131 dikkate al\u0131nmak suretiyle ayn\u0131 veya benzer kadro ve g\u00f6revlerde bulunan personel aras\u0131ndaki \u00fccret dengesini sa\u011flamak amac\u0131yla, en y\u00fcksek Devlet memuru ayl\u0131\u011f\u0131na (ek g\u00f6sterge dahil), ekli (I) say\u0131l\u0131 Cetvelde yer alan kadro ve g\u00f6rev unvanlar\u0131na kar\u015f\u0131l\u0131k gelen oranlar\u0131n uygulanmas\u0131 suretiyle hesaplanan tutarda ek \u00f6deme yap\u0131l\u0131r.<\/p>\n

Ek \u00f6demeye hak kazan\u0131lmas\u0131nda ve bu \u00f6demenin yap\u0131lmas\u0131nda ayl\u0131klara ili\u015fkin h\u00fck\u00fcmler uygulan\u0131r.<\/p>\n

Bu maddeye g\u00f6re yap\u0131lacak ek \u00f6deme damga vergisi hari\u00e7 herhangi bir vergiye tabi tutulmaz ve ilgili mevzuat\u0131 uyar\u0131nca \u00f6denmekte olan zam, tazminat, \u00f6denek, d\u00f6ner sermaye \u00f6demesi, ikramiye, \u00fccret ve her ne ad alt\u0131nda olursa olsun yap\u0131lan benzeri \u00f6demelerin hesab\u0131nda dikkate al\u0131nmaz.<\/p>\n

Yukar\u0131daki Kanun ve kanun h\u00fckm\u00fcnde kararname h\u00fck\u00fcmlerine g\u00f6re ayl\u0131k kavram\u0131ndan; ayl\u0131k g\u00f6sterge, ek g\u00f6sterge ile ilgili Kanunlar\u0131 uyar\u0131nca ayl\u0131klara ili\u015fkin h\u00fck\u00fcmler uygulanaca\u011f\u0131 belirtilen di\u011fer mali unsurlar\u0131n anla\u015f\u0131lmas\u0131 gerekti\u011fi sonucuna ula\u015fabiliriz.<\/p>\n

Yani, ayl\u0131ktan kesme cezas\u0131 uygulamas\u0131nda ayl\u0131ktan yap\u0131lacak kesintinin hesab\u0131nda ayl\u0131k kavram\u0131na giren b\u00fct\u00fcn unsurlar\u0131n dikkate al\u0131nmas\u0131 gerekir. Buna g\u00f6re, ayl\u0131k kavram\u0131na giren unsurlar; ayl\u0131k g\u00f6sterge ve ek g\u00f6sterge ile Kanunlar\u0131 uyar\u0131nca ayl\u0131klara ili\u015fkin h\u00fck\u00fcmler uygulanaca\u011f\u0131 belirtilen taban ayl\u0131\u011f\u0131, k\u0131dem ayl\u0131\u011f\u0131, zam ve tazminatlar, varsa makam tazminat\u0131, temsil tazminat\u0131, g\u00f6rev tazminat\u0131 ve yabanc\u0131 dil tazminat\u0131 ile ek \u00f6deme olmaktad\u0131r.<\/p>\n

6- \u00dcCRET ve TAZM\u0130NAT<\/b><\/p>\n

Kamu g\u00f6revlilerinin baz\u0131 mali haklar\u0131na ili\u015fkin d\u00fczenleme yap\u0131lmas\u0131 6.4.2011 tarihli ve 6223 say\u0131l\u0131 Kanunun verdi\u011fi yetkiye dayan\u0131larak, Bakanlar Kurulu\u2019nca 11.10.2011 tarihinde kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Kamu idarelerinde ayn\u0131 hizmet s\u0131n\u0131f\u0131nda ayn\u0131 veya benzer kadrolarda bulunan personel aras\u0131ndaki ek \u00f6demelerden kaynaklanan kurumlar aras\u0131 \u00fccret dengesizli\u011finin ortadan kald\u0131r\u0131lmas\u0131 ile y\u00f6netici ve kariyer meslek personeli i\u00e7in e\u015fit i\u015fe e\u015fit \u00fccret sistemini hayata ge\u00e7irmek i\u00e7in yeni bir \u00fccret sistemi uygulamaya konulmas\u0131 amac\u0131yla, 2 Kas\u0131m 2011 tarihli ve 28103 (M\u00fckerrer) say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 666 say\u0131l\u0131 Kamu G\u00f6revlilerinin Mali Haklar\u0131n\u0131n D\u00fczenlenmesi Amac\u0131yla Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun H\u00fckm\u00fcnde Kararnamenin 1 inci<\/p>\n

maddesiyle 27.6.1989 tarihli ve 375 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnameye ek maddeler eklenmi\u015ftir.<\/p>\n

Bu ek maddelerden biri de \u00fccret ve tazminat verilmesine ili\u015fkin h\u00fck\u00fcmlere ait maddesidir.17<\/p>\n

375 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnameye 666 say\u0131l\u0131 Kamu G\u00f6revlilerinin Mali Haklar\u0131n\u0131n D\u00fczenlenmesi Amac\u0131yla Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun H\u00fckm\u00fcnde Kararnamenin 1\u2019inci maddesiyle eklenen Ek 10 uncu madde Ekli (II) ve (III) say\u0131l\u0131 Cetvellerde yer alan kadrolarda bulunanlara \u00fccret ve tazminat verilmesi maddesidir.<\/p>\n

Kamu idarelerinde y\u00f6netici ve kariyer meslek personeli i\u00e7in e\u015fit i\u015fe e\u015fit \u00fccret sistemini hayata ge\u00e7irmek i\u00e7in yeni bir \u00fccret sistemi uygulamaya konulmas\u0131 ama\u00e7lanm\u0131\u015f ve y\u00f6neticiler ve kariyer meslek personeli i\u00e7in iki unsurdan olu\u015fan tek bir \u00fccret sistemi getirilmi\u015ftir.<\/p>\n

Bu maddeye g\u00f6re, Cumhurba\u015fkanl\u0131\u011f\u0131 Genel Sekreterli\u011fi, T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi Genel Sekreterli\u011fi, Ba\u015fbakanl\u0131k ve bakanl\u0131klar ile bunlar\u0131n ba\u011fl\u0131 ve ilgili kurulu\u015flar\u0131 (Milli \u0130stihbarat Te\u015fkilat\u0131 M\u00fcste\u015farl\u0131\u011f\u0131 ile 2659 say\u0131l\u0131 Kanunun 30 uncu maddesi ve 399 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin ek 2\u2019nci maddesi kapsam\u0131nda bulunanlar hari\u00e7), sosyal g\u00fcvenlik kurumlar\u0131, Y\u00fcksek\u00f6\u011fretim Kurulu, \u00dcniversiteleraras\u0131 Kurul ve \u00d6l\u00e7me, Se\u00e7me ve Yerle\u015ftirme Merkezi Ba\u015fkanl\u0131\u011f\u0131n\u0131n;<\/p>\n

a) Merkez te\u015fkilatlar\u0131nda M\u00fclki \u0130dare Amirli\u011fi Hizmetleri S\u0131n\u0131f\u0131na ait kadrolarda yer alanlar hari\u00e7 olmak \u00fczere bu Kanun H\u00fckm\u00fcnde Kararnameye ekli (II) say\u0131l\u0131 Cetvelde yer alan unvanl\u0131 kadrolarda bulunanlardan,<\/p>\n

b) Ta\u015fra te\u015fkilatlar\u0131na ait kadrolarda bulunup, kadro unvanlar\u0131 ekli (II) say\u0131l\u0131 Cetvelde yer alanlardan,<\/p>\n

c) Merkez te\u015fkilatlar\u0131nda; D\u0131\u015fi\u015fleri Meslek Memuru ve Konsolosluk ve \u0130htisas Memurlar\u0131, \u00f6zel yar\u0131\u015fma s\u0131nav\u0131 sonucunda mesle\u011fe yard\u0131mc\u0131 veya stajyer olarak al\u0131n\u0131p belirli s\u00fcreli yeti\u015ftirme d\u00f6neminden sonra \u00f6zel bir yeterlik s\u0131nav\u0131 sonunda m\u00fcfetti\u015f, uzman, denet\u00e7i, kontrol\u00f6r, akt\u00fcer ve stenograf unvanl\u0131 kadrolara (mevzuat\u0131 uyar\u0131nca s\u00f6z konusu kadrolara atananlar dahil) atananlar ve bunlar\u0131n yard\u0131mc\u0131 ve stajyerleri ile i\u00e7 denet\u00e7ilerden ekli (III) say\u0131l\u0131 Cetvelde yer alan unvanl\u0131 kadrolarda yer alanlardan ayl\u0131klar\u0131n\u0131 657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanununa g\u00f6re almakta olanlara an\u0131lan Cetvellerde kadro unvanlar\u0131na kar\u015f\u0131l\u0131k gelen g\u00f6sterge rakamlar\u0131n\u0131n memur ayl\u0131k katsay\u0131s\u0131 ile \u00e7arp\u0131m\u0131 sonucu bulunacak<\/p>\n

tutarlarda \u00fccret ve tazminat verilir. Bu \u00f6demelere hak kazan\u0131lmas\u0131nda ve bunlar\u0131n \u00f6denmesinde ayl\u0131klara ili\u015fkin h\u00fck\u00fcmler uygulan\u0131r. Ekli (II) ve (III) say\u0131l\u0131 Cetvellerde atand\u0131klar\u0131 kadro dereceleri esas al\u0131narak belirlenen \u00fccret ve tazminatlar, 657 say\u0131l\u0131 Kanunun 45 inci maddesine g\u00f6re atananlar ile haklar\u0131nda ayn\u0131 Kanunun 67\u2019nci maddesi uygulananlar i\u00e7in kazan\u0131lm\u0131\u015f hak ayl\u0131k dereceleri dikkate al\u0131narak \u00f6denir. Tazminat damga vergisi hari\u00e7 herhangi bir vergiye tabi tutulmaz.<\/p>\n

375 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin 10\u2019uncu maddesi kapsam\u0131na giren personele; 375 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin 1\u2019inci maddesinin (D) bendi, 2\u2019nci, 28\u2019inci ve ek 13\u2019\u00fcnc\u00fc maddeleri hari\u00e7 olmak \u00fczere di\u011fer maddelerinde \u00f6ng\u00f6r\u00fclen her t\u00fcrl\u00fc \u00f6demeler ile ek 9\u2019uncu maddesinin \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc f\u0131kralar\u0131nda belirtilen mevzuat h\u00fck\u00fcmlerine g\u00f6re yap\u0131lan \u00f6demeler, 657 say\u0131l\u0131 Kanunda \u00f6denmesi \u00f6ng\u00f6r\u00fclen ayl\u0131k, ek g\u00f6sterge, zam ve tazminatlar ve makam tazminat\u0131 ile avukatl\u0131k vekalet \u00fccreti ve temsil tazminat\u0131 \u00f6denmez.<\/p>\n

\u00dccret ve tazminatlar\u0131 ek 10\u2019uncu maddeye g\u00f6re \u00f6denenlere ayl\u0131k, ek g\u00f6sterge, zam ve tazminatlar ve makam tazminat\u0131 ile avukatl\u0131k vekalet \u00fccreti ve temsil tazminat\u0131 ile ek \u00f6deme yap\u0131lmaz.<\/p>\n

Ayl\u0131ktan kesme cezas\u0131 uygulamas\u0131nda ayl\u0131ktan yap\u0131lacak kesintinin hesab\u0131nda ayl\u0131k kavram\u0131na giren unsurlar\u0131n dikkate al\u0131nmas\u0131 gerekti\u011finden, ekli II ve III say\u0131l\u0131 cetvellerde belirlenenlere ayl\u0131k olarak \u00fccret ve tazminat \u00f6demesi yap\u0131lmas\u0131 ve bu \u00f6demelere hak kazan\u0131lmas\u0131nda ve bunlar\u0131n \u00f6denmesinde ayl\u0131klara ili\u015fkin h\u00fck\u00fcmler uygulanaca\u011f\u0131 belirtilmesi dolay\u0131s\u0131yla \u00fccret ve tazminat \u00f6demesi yap\u0131lanlar i\u00e7in ayl\u0131ktan kesme cezas\u0131 uygulamas\u0131nda ayl\u0131ktan yap\u0131lacak kesintinin hesab\u0131nda \u00fccret ve tazminat \u00f6demesi dikkate al\u0131nmas\u0131 gerekmektedir.<\/p>\n

7- AYLI\u011eIN KES\u0130LMES\u0130<\/b><\/p>\n

657 say\u0131l\u0131 Kanunun 125\u2019inci maddesinin (C) f\u0131kras\u0131nda a\u00e7\u0131k\u00e7a \u201c memurun br\u00fct ayl\u0131\u011f\u0131ndan\u201d ibaresi yer ald\u0131\u011f\u0131 i\u00e7in, ayl\u0131ktan kesme cezas\u0131 nedeniyle ayl\u0131ktan yap\u0131lacak kesinti memurun br\u00fct ayl\u0131\u011f\u0131ndan yap\u0131lmal\u0131d\u0131r. Dolay\u0131s\u0131yla memurun net ayl\u0131\u011f\u0131 \u00fczerinden hesaplama yapmak kanuna ayk\u0131r\u0131 d\u00fc\u015fecektir.<\/p>\n

Ayl\u0131ktan kesme cezas\u0131n\u0131n alt s\u0131n\u0131r\u0131 otuzda bir, \u00fcst s\u0131n\u0131r\u0131 ise sekizde birdir. Otuzda birden az ve sekizde birden daha fazla ayl\u0131ktan kesme cezas\u0131n\u0131n verilmesi de keza kanuna ayk\u0131r\u0131 olacakt\u0131r.<\/p>\n

Kanunda tayin edilen otuzda bir oran\u0131 cezan\u0131n alt s\u0131n\u0131r\u0131 olup ayn\u0131 zamanda asli cezad\u0131r. Ayl\u0131ktan kesme cezas\u0131n\u0131n verilmesi gereken durumlarda ilk tayin edilecek ceza otuzda bir oran\u0131 olmal\u0131d\u0131r.<\/p>\n

Olay\u0131n olu\u015f bi\u00e7imine g\u00f6re, yani memurun i\u015fledi\u011fi fiil ve halin \u00f6zelli\u011fine g\u00f6re, ceza oran\u0131 sekizde bire kadar art\u0131r\u0131labilecektir.<\/p>\n

Ayl\u0131ktan kesme cezas\u0131, cezan\u0131n verildi\u011fi tarihi takip eden ayba\u015f\u0131ndaki ayl\u0131ktan kesinti yap\u0131lmak suretiyle uygulanaca\u011f\u0131ndan memurun ayba\u015f\u0131ndaki ayl\u0131\u011f\u0131 esas al\u0131nacakt\u0131r.<\/p>\n

657 say\u0131l\u0131 Kanunun 125\u2019inci maddesinin (C) f\u0131kras\u0131na g\u00f6re ayl\u0131ktan kesme cezas\u0131 ile tecziye edilen memurun br\u00fct ayl\u0131\u011f\u0131n\u0131n otuzda biri ile sekizde biri aras\u0131nda yap\u0131lacak olan kesintinin hesab\u0131nda;<\/p>\n

1. Ayl\u0131k tutar
2. Ek g\u00f6sterge
<\/span>3. Taban ayl\u0131\u011f\u0131
<\/span>4. K\u0131dem ayl\u0131\u011f\u0131
<\/span>5. Zam ve Tazminatlar\u0131
<\/span>6. Makam Tazminat\u0131
<\/span>7. Temsil Tazminat\u0131
<\/span>8. G\u00f6rev Tazminat\u0131
<\/span>9. Yabanc\u0131 dil tazminat\u0131
<\/span>10. Ek \u00d6deme<\/span><\/p>\n

Unsurlar\u0131n\u0131n dikkate al\u0131nmas\u0131 gerekmektedir.<\/p>\n

\u00dccret ve tazminat \u00f6demesi yap\u0131lanlar\u0131n ayl\u0131ktan kesme cezas\u0131 uygulamas\u0131nda ayl\u0131klar\u0131 nas\u0131l kesilecektir?<\/p>\n

Buraya kadar yap\u0131lan a\u00e7\u0131klamalardan anla\u015f\u0131laca\u011f\u0131 \u00fczere, 375 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnameye Ekli II ve III say\u0131l\u0131 cetvellerde belirlenenlere \u00fccret ve tazminat verilir. Bu \u00f6demelere hak kazan\u0131lmas\u0131nda ve bunlar\u0131n \u00f6denmesinde ayl\u0131klara ili\u015fkin h\u00fck\u00fcmler uygulan\u0131r.<\/p>\n

\u00dccret ve tazminatlar\u0131 375 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin ek 10\u2019uncu maddesine g\u00f6re \u00f6denenlere ayl\u0131k, ek g\u00f6sterge, zam ve tazminatlar ve makam tazminat\u0131 ile avukatl\u0131k vekalet \u00fccreti ve temsil tazminat\u0131 ile ek \u00f6deme yap\u0131lmaz. Ekli II ve III say\u0131l\u0131 cetvellerde belirlenenlere ayl\u0131k olarak \u00fccret ve tazminat \u00f6demesi yap\u0131lmas\u0131 ve bu \u00f6demelere hak kazan\u0131lmas\u0131nda ve bunlar\u0131n \u00f6denmesinde ayl\u0131klara ili\u015fkin h\u00fck\u00fcmler uygulanaca\u011f\u0131 belirtilmesi dolay\u0131s\u0131yla \u00fccret ve tazminat \u00f6demesi yap\u0131lanlar i\u00e7in ayl\u0131ktan kesme cezas\u0131 uygulamas\u0131nda ayl\u0131ktan yap\u0131lacak kesintinin hesab\u0131nda \u00fccret ve tazminat \u00f6demesi dikkate al\u0131nmas\u0131 gerekmektedir.<\/p>\n

8- SONU\u00c7<\/b><\/p>\n

Bu \u00e7al\u0131\u015fmam\u0131zda, ayl\u0131ktan kesme cezas\u0131n\u0131n uygulanmas\u0131nda ayl\u0131\u011f\u0131n hangi unsurlar\u0131n\u0131n dikkate al\u0131naca\u011f\u0131 hususunda a\u00e7\u0131klamalar yap\u0131lmaya \u00e7al\u0131\u015f\u0131lm\u0131\u015f, mevcut yasal d\u00fczenleme incelenip de\u011ferlendirilmi\u015ftir.<\/p>\n

Ayl\u0131ktan kesme cezas\u0131 uygulamas\u0131nda ayl\u0131ktan yap\u0131lacak kesintinin hesab\u0131nda ayl\u0131k kavram\u0131na giren b\u00fct\u00fcn unsurlar\u0131n dikkate al\u0131nmas\u0131 gerekir. Buna g\u00f6re, ayl\u0131k kavram\u0131na giren unsurlar; ayl\u0131k g\u00f6sterge ve ek g\u00f6sterge ile Kanunlar\u0131 uyar\u0131nca ayl\u0131klara ili\u015fkin h\u00fck\u00fcmler uygulanaca\u011f\u0131 belirtilen taban ayl\u0131\u011f\u0131, k\u0131dem ayl\u0131\u011f\u0131, zam ve tazminatlar, varsa makam tazminat\u0131, temsil tazminat\u0131, g\u00f6rev tazminat\u0131 ve yabanc\u0131 dil tazminat\u0131 ile ek \u00f6deme olmaktad\u0131r.<\/p>\n

375 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnameye Ekli II ve III say\u0131l\u0131 cetvellerde belirlenenlere \u00fccret ve tazminat verilir. Bu \u00f6demelere hak kazan\u0131lmas\u0131nda ve bunlar\u0131n \u00f6denmesinde ayl\u0131klara ili\u015fkin h\u00fck\u00fcmler uygulan\u0131r.<\/p>\n

\u00dccret ve tazminatlar\u0131 375 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin ek 10\u2019uncu maddesine g\u00f6re \u00f6denenlere; ayl\u0131k, ek g\u00f6sterge, zam ve tazminatlar ve makam tazminat\u0131 ile avukatl\u0131k vekalet \u00fccreti ve temsil tazminat\u0131 ile ek \u00f6deme yap\u0131lmaz. Ayl\u0131ktan kesme cezas\u0131 uygulamas\u0131nda ayl\u0131ktan yap\u0131lacak kesintinin hesab\u0131nda ayl\u0131k kavram\u0131na giren unsurlar\u0131n dikkate al\u0131nmas\u0131 gerekti\u011finden, ekli II ve III say\u0131l\u0131 cetvellerde belirlenenlere ayl\u0131k olarak \u00fccret ve tazminat \u00f6demesi yap\u0131lmas\u0131 ve bu \u00f6demelere hak kazan\u0131lmas\u0131nda ve bunlar\u0131n \u00f6denmesinde ayl\u0131klara ili\u015fkin h\u00fck\u00fcmler uygulanaca\u011f\u0131 belirtilmesi dolay\u0131s\u0131yla \u00fccret ve tazminat \u00f6demesi yap\u0131lanlar i\u00e7in ayl\u0131ktan kesme cezas\u0131 uygulamas\u0131nda ayl\u0131ktan yap\u0131lacak kesintinin hesab\u0131nda \u00fccret ve tazminat \u00f6demesi dikkate al\u0131nmas\u0131 gerekmektedir.<\/p>\n

1 S\u00f6kmen, U\u011fur (2009), \u201cKamu \u0130daresinde Soru\u015fturma Kovu\u015fturma\u201d, Maliye Bakanl\u0131\u011f\u0131 Strateji Geli\u015ftirme Ba\u015fkanl\u0131\u011f\u0131
Yay\u0131n No: 2009\/400, Ankara, sf. 29
<\/span>2 S\u00f6kmen, U\u011fur (2009), age, sf. 154
<\/span>3 S\u00f6kmen, U\u011fur (2009), age, sf. 154
<\/span>4 S\u00f6kmen, U\u011fur (2009), age, sf. 154
<\/span>5 S\u00f6kmen, U\u011fur (2009), age, sf. 154
<\/span>6 S\u00f6kmen, U\u011fur (2009), age, sf. 159
<\/span>7 S\u00f6kmen, U\u011fur (2009), age, sf. 161
<\/span>8 S\u00f6kmen, U\u011fur (2009), age, sf. 160
<\/span>9 S\u00f6kmen, U\u011fur (2009), age, sf. 160
<\/span>10 S\u00f6kmen, U\u011fur (2009), age, sf. 160
<\/span>11 S\u00f6kmen, U\u011fur (2009), age, sf. 160
<\/span>12 S\u00f6kmen, U\u011fur (2009), age, sf. 169
<\/span>13 S\u00f6kmen, U\u011fur (2009), age, sf. 169
<\/span>14 S\u00f6kmen, U\u011fur (2009), age, sf. 170
<\/span>15 S\u00f6kmen, U\u011fur (2009), age, sf. 171
<\/span>16 S\u00f6kmen, U\u011fur. (2012), \u201cKamu G\u00f6revlilerinin Baz\u0131 Mali Haklar\u0131na \u0130li\u015fkin D\u00fczenlemenin Vekalet G\u00f6revine Etkisi\u201d,
<\/span>Yakla\u015f\u0131m Dergisi, E-Yakla\u015f\u0131m, Ocak 2012, Say\u0131: 229, Ankara. sf. 357
<\/span>17 S\u00f6kmen, U\u011fur. (2012), \u201cKamu G\u00f6revlilerinin Baz\u0131 Mali Haklar\u0131na \u0130li\u015fkin D\u00fczenlemenin Vekalet G\u00f6revine Etkisi\u201d,
<\/span>Yakla\u015f\u0131m Dergisi, E-Yakla\u015f\u0131m, Ocak 2012, Say\u0131: 229, Ankara. sf. 357<\/span><\/p>\n

KAYNAK\u00c7A<\/p>\n

\u2022 Dan\u0131\u015ftay internet sitesi, http:\/\/www.danistay.gov.tr<\/a>
\u2022 e.mevzuat \/ mevzuat bilgi sistemi, <\/span>http:\/\/www.mevzuat.basbakanlik.gov.tr<\/a>
\u2022 Maliye Bakanl\u0131\u011f\u0131 internet sitesi, <\/span>http:\/\/www.maliye.gov.tr<\/a>, <\/span>http:\/\/www.bumko.gov.tr<\/a>, <\/span>http:\/\/www.<\/a> pergen.gov.tr
<\/span>\u2022 S\u00f6kmen, U\u011fur. (2009), \u201cKamu \u0130daresinde Soru\u015fturma Kovu\u015fturma\u201d, Maliye Bakanl\u0131\u011f\u0131 Strateji Geli\u015ftirme Ba\u015fkanl\u0131\u011f\u0131 Yay\u0131n No: 2009\/400, Ankara
<\/span>\u2022 S\u00f6kmen, U\u011fur. (2012), \u201cKamu G\u00f6revlilerinin Baz\u0131 Mali Haklar\u0131na \u0130li\u015fkin D\u00fczenlemenin Vekalet G\u00f6revine Etkisi\u201d, Yakla\u015f\u0131m Dergisi, E-Yakla\u015f\u0131m, Ocak 2012, Say\u0131: 229, Ankara.
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Kaynak: <\/span>Vergi Raporu Dergisi<\/a> Haziran 2012 say\u0131s\u0131<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\n\t\t\t\t<\/path><\/svg>Prev<\/span><\/span>\u00d6nceki<\/span>Yeminli Mali M\u00fc\u015favirler, G\u00f6revi Suiistimal Su\u00e7unun Faili Olabilir Mi?<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t
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\n\t\t\t\tSonraki<\/span>Mazeret \u0130zn\u0130 Y\u0131ll\u0131k \u0130zinden D\u00fc\u015f\u00fcl\u00fcr m\u00fc?<\/span><\/span><\/path><\/svg>Next<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

U\u011fur S\u00d6KMENDaire Ba\u015fkan\u0131, Maliye Bakanl\u0131\u011f\u0131 Personel Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc \u00d6ZET Y\u00f6netim, y\u00f6netilenler hakk\u0131nda yapt\u0131r\u0131m uygulama yetkisine sahiptir. Bu yetki, yasalarla belirlenen ko\u015fullarda kullan\u0131l\u0131r. Su\u00e7 ve cezalar, Anayasa\u2019ya uygun olarak yasayla konulabilir. Su\u00e7un tespiti ve ortaya \u00e7\u0131kart\u0131lmas\u0131 i\u00e7in soru\u015fturma yap\u0131l\u0131r. Kamu hizmetini y\u00fcr\u00fcten memurlar\u0131n g\u00f6rev anlay\u0131\u015flar\u0131, yetkileri ve sorumluluklar\u0131n\u0131n s\u0131n\u0131r\u0131 kamu yarar\u0131 ile s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015ft\u0131r. Bu s\u0131n\u0131rland\u0131rma d\u0131\u015f\u0131na […]<\/p>\n","protected":false},"author":1,"featured_media":12108,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[112],"tags":[],"class_list":["post-4677","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discipline"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4677","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4677"}],"version-history":[{"count":18,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4677\/revisions"}],"predecessor-version":[{"id":12134,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4677\/revisions\/12134"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/12108"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4677"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4677"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}