Hazine pay\u0131 kesintisi neye g\u00f6re yap\u0131l\u0131r ?<\/strong><\/h2>\n

TKHK’na\u00a0 ba\u011fl\u0131 ikinci ve \u00fc\u00e7\u00fcnc\u00fc basamak sa\u011fl\u0131k tesislerinde da\u011f\u0131t\u0131lacak ek \u00f6deme tutar\u0131 belirlenirken hazine pay\u0131 oran\u0131 %15 olarak dikkate al\u0131nmaktad\u0131r. Bu hususu d\u00fczenleyen 14\/2\/2013 tarihli ve 28559 say\u0131l\u0131 M\u00fckerrer Resmi Gazete\u2019de yay\u0131mlanan T\u00fcrkiye Kamu Hastaneleri Kurumuna Ba\u011fl\u0131 Sa\u011fl\u0131k Tesislerinde G\u00f6revli Personele Ek \u00d6deme<\/strong> Yap\u0131lmas\u0131na Dair Y\u00f6netmeli\u011fin 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendi h\u00fckm\u00fc uyar\u0131nca da\u011f\u0131t\u0131lacak ek \u00f6deme tutar\u0131 belirlenirken dikkate al\u0131nan hazine pay\u0131 oran\u0131n\u0131 %15\u2019ten %1\u2019e kadar d\u00fc\u015f\u00fcrme yetkisi TKHK’na verilmi\u015ftir.<\/p>\n

HAZ\u0130NE PAYININ D\u00d6NER SERMAYE \u00dcZER\u0130NDEK\u0130 ETK\u0130S\u0130<\/strong><\/p>\n

Hazine pay\u0131n\u0131n oran\u0131n\u0131n 1200.000 TL faturas\u0131 olan bir hastanenin personele da\u011f\u0131t\u0131lacak \u00f6deme k\u0131sm\u0131ndaki etkisine bakal\u0131m . Bu hastanenin 400.000 TL sabit ek \u00f6deme br\u00fct\u00fc oldu\u011funu farz edelim.<\/p>\n

Hesaplamalar hastane baz\u0131nda personel say\u0131s\u0131 , ortalama ve d\u00f6ner sermaye katsay\u0131s\u0131na ba\u011fl\u0131 olarak de\u011fi\u015fkenlik g\u00f6sterir. Hesaplamada 370 personeli olan bir kurum i\u00e7in\u00a0 ortalama 38.000 olarak baz al\u0131nm\u0131\u015ft\u0131r.<\/p>\n

\u0130la\u00e7 ve sarf gelirine dokunmadan t\u00fcm faturan\u0131n hizmet gelirinden oldu\u011fu varsay\u0131lm\u0131\u015ft\u0131r.<\/p>\n

<\/p>\n

Hazine pay\u0131n\u0131n y\u00fczde 1<\/strong> olmas\u0131 durumunda personele da\u011f\u0131t\u0131lacak miktar 558.000 olarak \u00e7\u0131kmaktad\u0131r. Bununda 400.000 TL’ sinin sabit ek \u00f6demelerin br\u00fct\u00fc olarak da\u011f\u0131t\u0131ld\u0131\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcrsek 558.000 – 400.000 = 158.000 Personele ek \u00f6deme br\u00fct\u00fc olarak da\u011f\u0131t\u0131lacak miktar 158.000 olacakt\u0131r.<\/p>\n

Bu durumda riskli birimden ek \u00f6deme alan bir sa\u011fl\u0131k personeli 350 –\u00a0 400 \u00a0TL civar\u0131 ek \u00f6deme alacakt\u0131r.<\/strong><\/h3>\n

Ortalamadan alan bir Uzman Hekim 2600-2700\u00a0 TL civar\u0131 bir ek \u00f6deme alacakt\u0131r.<\/strong><\/h3>\n

<\/h3>\n

HAZ\u0130NE PAYI KES\u0130NT\u0130S\u0130 %5 OLURSA<\/strong>
\n<\/p>\n

Tablo da g\u00f6r\u00fcld\u00fc\u011f\u00fc gibi hazine pay\u0131 12.000 TL’ den 60.000 TL ‘ye \u00e7\u0131kt\u0131 ve da\u011f\u0131t\u0131labilecek tutar 534.000 oldu. Bununda 400.000 TL’sini sabit ek \u00f6deme br\u00fct\u00fc olarak da\u011f\u0131t\u0131ld\u0131\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcrsek 534.000- 400.000= 134.000 Personele\u00a0 ek \u00f6deme br\u00fct\u00fc olarak da\u011f\u0131t\u0131lacak miktar 134.000 TL olacakt\u0131r.<\/p>\n

Bu durumda riskli birimden riskli birimden ek \u00f6deme alan bir sa\u011fl\u0131k personeli \u00a0200 -250 \u00a0TL civar\u0131 bir ek \u00f6deme alacakt\u0131r.<\/strong><\/p>\n

Ortalamadan alan bir Uzman Hekim 2000 – 2100 TL civar\u0131 bir ek \u00f6deme alacakt\u0131r.<\/strong><\/p>\n

HAZ\u0130NE PAYI KES\u0130NT\u0130S\u0130 %10 OLURSA<\/strong><\/p>\n

<\/p>\n

Tablo da g\u00f6r\u00fcld\u00fc\u011f\u00fc gibi Hazine pay\u0131n\u0131n artmas\u0131 ile birlikte da\u011f\u0131t\u0131lacak tutar 504.000 TL oldu. Bununda 400.000 TL’ sinin sabit ek \u00f6deme br\u00fct\u00fc olarak da\u011f\u0131t\u0131ld\u0131\u011f\u0131n\u0131\u00a0 d\u00fc\u015f\u00fcn\u00fcrsek 504.000-400.000 = 104.000 Personele ek \u00f6deme br\u00fct\u00fc olarak da\u011f\u0131t\u0131lacak miktar 104.000 olacakt\u0131r.<\/p>\n

Bu durumda riskli birimden riskli birimden ek \u00f6deme alan bir sa\u011fl\u0131k personeli \u00a0100 – 150 TL civar\u0131 bir ek \u00f6deme alacakt\u0131r.<\/strong><\/p>\n

Ortalamadan alan bir Uzman Hekim 1500 – 1600 TL civar\u0131 bir ek \u00f6deme alacakt\u0131r.<\/strong><\/p>\n

HAZ\u0130NE PAYI KES\u0130NT\u0130S\u0130 %15 OLURSA<\/strong><\/p>\n

<\/p>\n

Tablo da g\u00f6r\u00fcld\u00fc\u011f\u00fc gibi Hazine pay\u0131n\u0131n artmas\u0131 ile birlikte da\u011f\u0131t\u0131lacak tutar 474.000 TL oldu. Bununda 400.000 TL’ sinin sabit ek \u00f6deme br\u00fct\u00fc olarak da\u011f\u0131t\u0131ld\u0131\u011f\u0131n\u0131\u00a0 d\u00fc\u015f\u00fcn\u00fcrsek 474.000-400.000 = 74.000 Personele ek \u00f6deme br\u00fct\u00fc olarak da\u011f\u0131t\u0131lacak miktar 74.000 olacakt\u0131r.<\/p>\n

Bu durumda riskli birimden riskli birimden ek \u00f6deme alan bir sa\u011fl\u0131k personeli ek \u00f6deme alamayacakt\u0131r.<\/strong><\/p>\n

Ortalamadan alan bir Uzman Hekim 1000 – 1100 TL civar\u0131 bir ek \u00f6deme alacakt\u0131r<\/strong><\/p>\n

Hazine pay\u0131n\u0131n % 15 olmas\u0131 durumunda bu hastane i\u00e7in faturan\u0131n 1000.000 TL veya alt\u0131nda olmas\u0131 durumunda ise da\u011f\u0131t\u0131lacak ek \u00f6demenin sabit ek \u00f6deme<\/strong><\/a> br\u00fct\u00fcn\u00fc kar\u015f\u0131layamayaca\u011f\u0131ndan ek \u00f6deme da\u011f\u0131t\u0131lmayacakt\u0131r.<\/p>\n

Temmuz ay\u0131 maa\u015f zamm\u0131 ve vergi diliminin y\u00fckselmesi ile birlikte 400.000 TL olan Sabit ek \u00f6deme br\u00fct\u00fc 420.000- 430.000\u00a0 TL civar\u0131nda olacakt\u0131r. Bu durumda bu hastanenin 1100.000 TL alt\u0131nda fatura kesmesi durumunda ek \u00f6deme da\u011f\u0131t\u0131lmayacakt\u0131r.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

DANI\u015eTAYIN D\u00d6NER SERMAYE EK \u00d6DEMES\u0130NDEN HAZ\u0130NE PAYI KES\u0130NT\u0130S\u0130N\u0130N DURDURULMASI Y\u00d6N\u00dcNDEK\u0130 KARARI D\u00d6NER SERMAYE EK \u00d6DEMELERDE ARTI\u015e SA\u011eLAYACAK MI ?<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[304,307,306,305,294],"class_list":["post-760","post","type-post","status-publish","format-standard","hentry","category-memur","tag-danistayin-doner-sermaye-ek-odemesinden-hazine-payi-kesintisinin-durdurulmasi-yonundeki-karari-doner-sermaye-ek-odemelerde-artis-saglayacak-mi","tag-doner-sermaye-ek-odeme","tag-ek-odeme","tag-hazine-payi-kesintisi","tag-sabit-ek-odeme"],"yoast_head":"\n