{"id":3523,"date":"2021-01-25T14:45:00","date_gmt":"2021-01-25T11:45:00","guid":{"rendered":"http:\/\/www.bastasdanismanlik.com.tr\/2021\/01\/yayinlarimiz\/haber\/is-sozlesmesinin-taraflarin-anlasmasi-yoluyla-sona-ermesi-mustafa-bastas-eray-karagoz\/"},"modified":"2021-01-25T14:45:00","modified_gmt":"2021-01-25T11:45:00","slug":"is-sozlesmesinin-taraflarin-anlasmasi-yoluyla-sona-ermesi-mustafa-bastas-eray-karagoz","status":"publish","type":"post","link":"https:\/\/www.bastasdanismanlik.com.tr\/2021\/01\/yayinlarimiz\/makale\/is-sozlesmesinin-taraflarin-anlasmasi-yoluyla-sona-ermesi-mustafa-bastas-eray-karagoz\/","title":{"rendered":"\u0130\u015f S\u00f6zle\u015fmesinin Taraflar\u0131n Anla\u015fmas\u0131 Yoluyla Sona Ermesi \u2013 Mustafa Ba\u015fta\u015f, Eray Karag\u00f6z"},"content":{"rendered":"

\u0130\u015f S\u00f6zle\u015fmesinin Taraflar\u0131n Anla\u015fmas\u0131 Yoluyla Sona Ermesi<\/span>
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* Bu yaz\u0131 2014 tarihinde yay\u0131ml\u0131 olup o y\u0131l\u0131n kanunlar\u0131n\u0131 i\u00e7ermektedir.<\/span>
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1. G\u0130R\u0130\u015e<\/o_p><\/span><\/b><\/p>\n

\u00a0\u0130\u015f s\u00f6zle\u015fmesine taraf olan i\u015f\u00e7i ve i\u015fveren taraflar\u0131 aralar\u0131ndaki s\u00f6zle\u015fmeyi anla\u015farak sona erdirebilir. \u0130\u015f s\u00f6zle\u015fmesi de nihayet bir s\u00f6zle\u015fme oldu\u011fundan herhangi bir s\u00f6zle\u015fme gibi taraflar\u0131n r\u0131zas\u0131yla ortadan kald\u0131r\u0131labilir (Narmanl\u0131o\u011flu,2012). Anayasadan kaynaklanan s\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fc ilkesi (m.48) uyar\u0131nca i\u015f akdi hangi t\u00fcrde yap\u0131lm\u0131\u015f olursa olsun taraflar\u0131n anla\u015fmas\u0131yla kural olarak her zaman sona erdirilebilir. \u0130\u015f\u00e7i ile i\u015fverenin aralar\u0131ndaki i\u015f akdinin sona erdirmek \u00fczere yapt\u0131klar\u0131 anla\u015fma bir s\u00f6zle\u015fme oldu\u011fundan, bu s\u00f6zle\u015fme hakk\u0131nda da T\u00fcrk Bor\u00e7lar Kanunu\u2019nun s\u00f6zle\u015fme serbest\u00eesine ili\u015fkin 26. ve 27. Maddeleri ile irade fesad\u0131n\u0131 d\u00fczenleyen 30 vd. maddeleri uygulan\u0131r (S\u00fczek, 2012). \u00d6rne\u011fin, yasaya uygun yap\u0131lan ikale s\u00f6zle\u015fmesi neticesinde i\u015f g\u00fcvencesi h\u00fck\u00fcmlerinden yararlanmak m\u00fcmk\u00fcn olamayacakt\u0131r (Kurt ve Ko\u00e7, 2013). Ayn\u0131 \u015fekilde yasalara uygun yap\u0131lan ikale s\u00f6zle\u015fmesinden i\u015f\u00e7i, feshe ba\u011fl\u0131 olan haklar olan k\u0131dem ve ihbar tazminat\u0131na hak kazanmayaca\u011f\u0131 gibi, i\u015fsizlik sigortas\u0131ndan da yararlanmayacakt\u0131r (\u00c7il, 2007, 33). <\/o_p><\/span><\/p>\n

\u0130kale, i\u015f g\u00fcvencesi h\u00fck\u00fcmlerinin y\u00fcr\u00fcrl\u00fc\u011fe girmesinin ard\u0131ndan \u00f6zellikle 4857 say\u0131l\u0131 \u0130\u015f Kanunu sonras\u0131nda giderek yayg\u0131n bir hal alm\u0131\u015ft\u0131r. \u0130\u015f g\u00fcvencesi kapsam\u0131ndaki i\u015f\u00e7inin i\u015fe iade davas\u0131 ile kar\u015f\u0131la\u015fmamak i\u00e7in, uygulamada ikale s\u00f6zle\u015fmelerinin kullan\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fclmektedir (Kurt, 2011). Bu makalede ikale s\u00f6zle\u015fmesi yap\u0131labilmesi i\u00e7in nelere dikkat edilmesi gerekti\u011fi ilgili mevzuat ve Yarg\u0131tay kararlar\u0131 \u0131\u015f\u0131\u011f\u0131nda a\u00e7\u0131klanmaya \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r<\/span>.<\/o_p><\/p>\n

\u00a02. \u0130KALE S\u00d6ZLE\u015eMES\u0130N\u0130N N\u0130TEL\u0130\u011e\u0130 ve UNSURLARI<\/o_p><\/span><\/b><\/p>\n

\u00a0\u0130\u015f\u00e7i ve i\u015fveren iradelerinin i\u015f s\u00f6zle\u015fmesinin feshi konusunda birle\u015fmesi, bir taraf\u0131n feshi niteli\u011finde de\u011fildir. \u0130\u015f Kanunu\u2019nda bu sona erme t\u00fcr\u00fc yer almasa da, taraflardan birinin kar\u015f\u0131 tarafa iletti\u011fi i\u015f s\u00f6zle\u015fmesinin kar\u015f\u0131l\u0131kl\u0131 feshine dair s\u00f6zle\u015fme yap\u0131lmas\u0131n\u0131 i\u00e7eren a\u00e7\u0131klamas\u0131n\u0131n ard\u0131ndan di\u011fer taraf\u0131n da bunu kabul\u00fc ile bozma s\u00f6zle\u015fmesi (ikale) kurulmu\u015f olur. <\/o_p><\/span><\/p>\n

(Yarg\u0131tay 9. H.D., 2013). Taraflar\u0131n anla\u015fmas\u0131yla i\u015f s\u00f6zle\u015fmesinin sona erdirilmesi fesih niteli\u011fi ta\u015f\u0131mamaktad\u0131r. \u00c7\u00fcnk\u00fc fesih i\u015flemi tek tarafl\u0131 bir irade beyan\u0131d\u0131r. Buna kar\u015f\u0131n \u201cikale, kar\u015f\u0131l\u0131kl\u0131 ve birbirine uygun iki iradenin birle\u015fmesi ile olu\u015fur\u201d (S\u00fczek, 2012). Ancak, i\u015f\u00e7inin bu yoldaki iradesi, sakatlanm\u0131\u015f olmamal\u0131 ve sona erdirmekte i\u015f\u00e7inin ger\u00e7ekten bir \u00e7\u0131kar\u0131 bulunmal\u0131d\u0131r (Demircio\u011flu ve Centel, 2012). \u0130kalenin kar\u015f\u0131l\u0131kl\u0131, uygun ve sakat olmayan iradeleri ile mevcut s\u00f6zle\u015fmeyi sona erdirmesi, feshe ba\u011fl\u0131 sonu\u00e7lar\u0131n ortaya \u00e7\u0131kmamas\u0131na neden olmaktad\u0131r. \u0130kale s\u00f6zle\u015fmesi z\u0131mni olabilece\u011fi gibi a\u00e7\u0131k olarak da yap\u0131labilir (G\u00fcven ve Ayd\u0131n 2013). \u0130\u015f s\u00f6zle\u015fmesinin belirli veya belirsiz s\u00fcreli olu\u015fu, s\u00f6zle\u015fmenin anla\u015fma yoluyla sona erdirilmesi bak\u0131m\u0131ndan \u00f6nem ta\u015f\u0131maz (Demircio\u011flu ve Centel, 2012). \u0130kalenin mutlaka a\u00e7\u0131k bir bi\u00e7imde yap\u0131lmas\u0131 gerekmemektedir. Kendi onay\u0131yla i\u015fveren taraf\u0131ndan memur kadrosuna ge\u00e7irilmesi durumunda, yanlar\u0131n \u00f6rt\u00fcl\u00fc anla\u015fmas\u0131yla i\u015f s\u00f6zle\u015fmesinin sona erdirilmesi s\u00f6z konusudur (Demircio\u011flu ve Centel, 2012). \u0130\u015f\u00e7inin \u00f6zg\u00fcr iradesine dayanan ger\u00e7ek ikale ile i\u015f g\u00fcvencesi h\u00fck\u00fcmlerini dolanma amac\u0131 g\u00fcden ve asl\u0131nda i\u015fverenin feshini gizlemeye yarayan g\u00f6r\u00fcn\u00fcrdeki ikaleyi ay\u0131rt etmek gerekmektedir (S\u00fczek, 2012). Bu sebepledir ki Yarg\u0131tay 9. Hukuk Dairesi 16.03.2009 tarihli 2009\/6967 karar say\u0131l\u0131 karar\u0131nda \u201cbozma (ikale) s\u00f6zle\u015fmesinin \u015fekli, yap\u0131lmas\u0131, kapsam ve ge\u00e7erlili\u011fi Bor\u00e7lar Kanunu h\u00fck\u00fcmlerine g\u00f6re saptanacakt\u0131r. Buna kar\u015f\u0131l\u0131k i\u015f s\u00f6zle\u015fmesinin bozma s\u00f6zle\u015fmesi yoluyla sona erdirilmesi, \u0130\u015f Hukukunu yak\u0131ndan ilgilendirdi\u011fi i\u00e7in ikalenin yorumunda i\u015f s\u00f6zle\u015fmesinin yorumunda oldu\u011fu gibi genel h\u00fck\u00fcmler d\u0131\u015f\u0131nda \u0130\u015f Hukukunda yarar\u0131na yorum ilkesi g\u00f6z \u00f6n\u00fcnde bulundurulacakt\u0131r\u201d diyerek ikalenin ge\u00e7erlili\u011fi i\u00e7in genel niteliklerini belirlemektedir. Yine ayn\u0131 karar\u0131n devam\u0131nda i\u015f\u00e7i lehine yorum yap\u0131lmas\u0131n\u0131n gerek\u00e7esini \u201cBozma s\u00f6zle\u015fmesi yoluyla i\u015f s\u00f6zle\u015fmesi sona eren i\u015f\u00e7i, i\u015f g\u00fcvencesinden yoksun kald\u0131\u011f\u0131 gibi, kural olarak feshe ba\u011fl\u0131 haklar olan ihbar k\u0131dem tazminatlar\u0131na da hak kazanamayacakt\u0131r. Yine 4447 say\u0131l\u0131 yasa kapsam\u0131nda i\u015fsizlik sigortas\u0131ndan da yararlanamayacakt\u0131r. B\u00fct\u00fcn bu hususlar, \u0130\u015f Hukukunda hakim olan ibranamenin dar yorumu ilkesi gibi, hatta daha da \u00f6tesinde, ikale s\u00f6zle\u015fmesinin ge\u00e7erlili\u011fi noktas\u0131nda i\u015f\u00e7i lehine de\u011ferlendirmenin gereklili\u011fini ortaya koymaktad\u0131r\u201d \u015eeklinde a\u00e7\u0131klam\u0131\u015ft\u0131r. Ger\u00e7ekten de i\u015f\u00e7inin ikalenin hukuki sonu\u00e7lar\u0131n\u0131 bilmesi ve ikaleden zarar olup olmad\u0131\u011f\u0131n da irdelenmesi gerekir. Makul yarar \u00f6l\u00e7\u00fct\u00fc, bozma s\u00f6zle\u015fmesi yapma konusunda icab\u0131n i\u015f\u00e7iden gelmesi ile i\u015fverenden gelmesi ve somut olay\u0131n \u00f6zellikleri dikkate al\u0131narak ele al\u0131nmal\u0131d\u0131r\u201d denmektedir. Her \u015feyden \u00f6nce bozma s\u00f6zle\u015fmesi yapma konusunda icapta bulunan\u0131n makul bir yarar\u0131n\u0131n olmas\u0131 gerekir. \u0130\u015f ili\u015fkisinin bozma anla\u015fmas\u0131 yoluyla sona erdirildi\u011fine dair \u00f6rnekler 1475 say\u0131l\u0131 \u0130\u015f Kanunu ve \u00f6ncesinde hemen hemen uygulamaya hi\u00e7 yans\u0131mad\u0131\u011f\u0131 halde, i\u015f g\u00fcvencesi h\u00fck\u00fcmlerinin y\u00fcr\u00fcrl\u00fc\u011fe girmesinin ard\u0131ndan \u00f6zellikle 4857 say\u0131l\u0131 \u0130\u015f Kanunu sonras\u0131nda giderek yayg\u0131n bir hal alm\u0131\u015ft\u0131r. Bu noktada, i\u015fveren feshinin kar\u015f\u0131l\u0131kl\u0131 anla\u015fma yoluyla sona erme gibi g\u00f6sterilmesi suretiyle i\u015f g\u00fcvencesi h\u00fck\u00fcmlerinin dolan\u0131lmas\u0131 \u015f\u00fcphesi ortaya \u00e7\u0131kmaktad\u0131r. Bu itibarla irade fesad\u0131 denetimi d\u0131\u015f\u0131nda taraflar\u0131n bozma s\u00f6zle\u015fmesi yapmas\u0131 konusunda makul yarar\u0131n\u0131n olup olmad\u0131\u011f\u0131n\u0131n da irdelenmesi gerekir. Makul yarar \u00f6l\u00e7\u00fct\u00fc, bozma s\u00f6zle\u015fmesi yapma konusunda icab\u0131n i\u015f\u00e7iden gelmesi ile i\u015fverenden gelmesi ve somut olay\u0131n \u00f6zellikleri dikkate al\u0131narak ele al\u0131nmal\u0131d\u0131r (Yarg\u0131tay 9. H.D., 2013) diyerek ikale s\u00f6zle\u015fmesinin incelenmesinde dikkat edilmesi gereken unsurlar\u0131 net bir bi\u00e7imde ortaya koyulmu\u015ftur: \u0130kale iradesinin hangi taraftan geldi\u011fi, denetim ve makul yarar \u00f6l\u00e7\u00fct\u00fcd\u00fcr. \u0130\u015f hukukunun \u00f6zellikle i\u015f\u00e7iyi korumaya y\u00f6nelmesi nedeniyle is s\u00f6zle\u015fmesinin ikale yolu ile sona erdirilmesinde k\u0131dem tazminat\u0131, ihbar tazminat\u0131 ve y\u0131ll\u0131k izin \u00fccreti gibi baz\u0131 haklar\u0131n\u0131n ikale yoluyla sona erme halinde de teminat alt\u0131na al\u0131nmas\u0131 gerekmektedir (Kurt, 2011). \u0130kale bir fesih olmad\u0131\u011f\u0131 i\u00e7in i\u015f ve sosyal sigorta kanunlar\u0131n\u0131n feshe ba\u011flad\u0131\u011f\u0131 sonu\u00e7lar ikale bak\u0131m\u0131ndan s\u00f6z konusu olamaz. Bununla birlikte taraflar anla\u015farak fesih ile ortaya \u00e7\u0131kabilecek haklar d\u00fczeyinde hatta bunlar\u0131n \u00fczerinde haklar dahi kararla\u015ft\u0131rabilirler (G\u00fcven ve Ayd\u0131n, 2013). Taraflar\u0131n ikale (bozma) s\u00f6zle\u015fmesinde ihbar ve k\u0131dem tazminat\u0131 ile i\u015f g\u00fcvencesi tazminat\u0131 hatta bo\u015fta ge\u00e7en s\u00fcreye ait \u00fccret ve di\u011fer haklardan baz\u0131lar\u0131n\u0131 ya da tamam\u0131n\u0131 kararla\u015ft\u0131rmalar\u0131 da m\u00fcmk\u00fcnd\u00fcr (Kurt, 2011). \u0130\u015f g\u00fcvencesi kapsam\u0131ndaki i\u015f ili\u015fkilerinde i\u015f\u00e7iye ihbar ve k\u0131dem tazminat\u0131 yan\u0131nda i\u015f g\u00fcvencesi kar\u015f\u0131l\u0131\u011f\u0131 ek bir \u00f6deme bulunulmas\u0131 halinde ikalenin i\u015f g\u00fcvencesini dolanma amac\u0131n\u0131 ta\u015f\u0131mad\u0131\u011f\u0131 kabul edilebilir (S\u00fczek, 2012). \u0130\u015f\u00e7i ve i\u015fveren taraflar\u0131n\u0131n her ikisinin de bu anla\u015fmadan yarar sa\u011flamas\u0131 gerekmektedir. Bu durumda; somut olay\u0131n \u00f6zellikler, i\u015f\u00e7inin k\u0131demi, i\u015fletmenin mali durumu, s\u00f6zle\u015fmeyi sona erdirme nedenleri dikkate al\u0131narak makul bir tutar belirlenebilir (S\u00fczek, 2012). B\u00fct\u00fcn bu hususlar, \u0130\u015f Hukukunda h\u00e2kim olan ibranamenin dar g\u00f6rmemesi i\u00e7in makul bir yarar elde etmesi gerekmektedir. Ayn\u0131 karar\u0131n yine devam\u0131nda \u201c irade fesad\u0131 denetimi d\u0131\u015f\u0131nda taraflar\u0131n bozma s\u00f6zle\u015fmesi yapmas\u0131 konusunda makul yarar\u0131n\u0131n yorumu ilkesi gibi, hatta daha da \u00f6tesinde, ikale s\u00f6zle\u015fmesinin ge\u00e7erlili\u011fi noktas\u0131nda i\u015f\u00e7i lehine de\u011ferlendirmenin gereklili\u011fini ortaya koymaktad\u0131r (Top\u00e7u, 2012). \u0130\u015f\u00e7inin makul yarar elde etmesi, iradelerin sakat olmad\u0131\u011f\u0131n\u0131n denetim ile tespiti halinde Yarg\u0131tay ikale sonras\u0131 i\u015fe iade olmayaca\u011f\u0131n\u0131 onam\u0131\u015ft\u0131r. \u201cDavac\u0131 i\u015f\u00e7i i\u015ften \u00e7\u0131kart\u0131laca\u011f\u0131 ve tazminatlar\u0131n\u0131n \u00f6denmeyece\u011fi yolunda yap\u0131lan bask\u0131 sonucu bu s\u00f6zle\u015fmeyi imzalad\u0131\u011f\u0131n\u0131 ileri s\u00fcrmekte olup, s\u00f6zle\u015fme eki ibra belgesinde davac\u0131ya k\u0131dem ve ihbar tazminatlar\u0131 yan\u0131nda 6 ayl\u0131k \u00fccreti olan 21.235,68 YTL tutar\u0131nda ek bir \u00f6deme yap\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. Dinlenen tan\u0131k beyanlar\u0131n\u0131n hep birlikte de\u011ferlendirilmesinde, i\u015f s\u00f6zle\u015fmesi bu \u015fekilde sona eren i\u015f\u00e7ilere yasal haklar\u0131 yan\u0131nda i\u015fverence ayr\u0131 bir \u00f6deme yap\u0131ld\u0131\u011f\u0131, kar\u015f\u0131l\u0131kl\u0131 s\u00f6zle\u015fme imzalamayan i\u015f\u00e7ilerin ise sadece yasal k\u0131dem ve ihbar tazminatlar\u0131n\u0131n \u00f6denece\u011finin, ek \u00f6deme yap\u0131lmayaca\u011f\u0131n\u0131n bildirildi\u011fi, bu yoldaki bildirimin i\u015f\u00e7iyi iradesi d\u0131\u015f\u0131nda s\u00f6zle\u015fme imzalamaya zorlayacak nitelikte olmad\u0131\u011f\u0131, her ne kadar ibranamede, davac\u0131n\u0131n i\u015fe iade davas\u0131 a\u00e7maktan feragat etti\u011fine ili\u015fkin beyan ge\u00e7ersiz ise de olaylar\u0131n b\u00fct\u00fcn halinde geli\u015fimi dikkate al\u0131nd\u0131\u011f\u0131nda, daval\u0131 \u015firkete ait 2 birimin birle\u015ftirilmesi sonucu ortaya \u00e7\u0131kan istihdam fazlal\u0131\u011f\u0131n\u0131n giderilmesi amac\u0131yla i\u015fverence yap\u0131lan bu i\u015fleme davac\u0131 i\u015f\u00e7inin muvafakat ederek, i\u015f s\u00f6zle\u015fmesinin taraflar\u0131n kar\u015f\u0131l\u0131kl\u0131 iradesiyle sona erdirildi\u011fi, bu nedenle davac\u0131n\u0131n i\u015fe iade taleplerinin reddi gerekece\u011fi sonucuna var\u0131lm\u0131\u015ft\u0131r (Yarg\u0131tay 9. H.D. 2007 ve S\u00fczek, 2012).\u201d<\/o_p><\/span><\/p>\n

3. \u0130KALE S\u00d6ZLE\u015eMES\u0130N\u0130N VERG\u0130 VE SOSYAL G\u00dcVENL\u0130K HUKUKU A\u00c7ISINDAN <\/o_p><\/span><\/b><\/p>\n

\u0130RDELENMES\u0130 193 say\u0131l\u0131 Gelir Vergisi Kanunun \u201cTazminat ve Yard\u0131mlarda\u201d m\u00fcstesna ba\u015fl\u0131kl\u0131 25. Maddesi gere\u011fince \u201c1475 ve 854 say\u0131l\u0131 kanunlara g\u00f6re \u00f6denmesi gereken k\u0131dem tazminatlar\u0131n\u0131n tamam\u0131 ile 5953 say\u0131l\u0131 Kanuna g\u00f6re \u00f6denen k\u0131dem tazminatlar\u0131n\u0131n hizmet erbab\u0131n\u0131n 24 ayl\u0131\u011f\u0131n\u0131 a\u015fmayan miktarlar\u0131 (hizmet ifa etmeksizin \u00f6denen \u00fccretler tazminat say\u0131lmaz.)\u201d \u0130\u015fverenle i\u015f\u00e7iler aras\u0131nda kar\u015f\u0131l\u0131kl\u0131 anla\u015fmal\u0131 olarak yap\u0131lacak \u201cikale s\u00f6zle\u015fmesi\u201d (bozma s\u00f6zle\u015fmesi) neticesinde \u00f6denen k\u0131dem tazminat\u0131 eski \u0130\u015f Kanunu\u2019nun 14. maddesinde belirtilen k\u0131dem tazminat\u0131 kapsam\u0131na girmemektedir. Bu nedenle GVK\u2019n\u0131n 25\/7. maddesine g\u00f6re vergiden istisna edilmesi m\u00fcmk\u00fcn de\u011fildir (\u015eakar, 2010). Anla\u015fmal\u0131 olarak yap\u0131lan ikale s\u00f6zle\u015fmesiyle verilen k\u0131dem tazminatlar\u0131n\u0131n \u00fccret olarak de\u011ferlendirilerek GVK\u2019n\u0131n 61, 94, 103 ve 104. maddeleri gere\u011fince vergilendirilmesi gerekmektedir. <\/o_p><\/span><\/p>\n

Ayni yard\u0131mlar ve \u00f6l\u00fcm, do\u011fum ve evlenme yard\u0131mlar\u0131, g\u00f6rev yolluklar\u0131, seyyar g\u00f6rev tazminat\u0131, k\u0131dem tazminat\u0131, i\u015f sonu tazminat\u0131 veya k\u0131dem tazminat\u0131 mahiyetindeki toplu \u00f6deme, ke\u015fif \u00fccreti, ihbar ve kasa tazminatlar\u0131 ile Kurum\u2019ca tutarlar\u0131 y\u0131llar itibar\u0131yla belirlenecek yemek, \u00e7ocuk ve aile zamlar\u0131, i\u015fverenler taraf\u0131ndan sigortal\u0131lar i\u00e7in \u00f6zel sa\u011fl\u0131k sigortalar\u0131na ve bireysel emeklilik sistemine \u00f6denen ve ayl\u0131k toplam\u0131 asgari \u00fccretin % 30\u2019unu ge\u00e7meyen \u00f6zel sa\u011fl\u0131k sigortas\u0131 primi ve bireysel emeklilik katk\u0131 paylar\u0131 tutarlar\u0131, prime esas kazanca tabi tutulmayaca\u011f\u0131 ve bunlar\u0131n d\u0131\u015f\u0131nda her ne ad alt\u0131nda \u00f6deme yap\u0131l\u0131rsa yap\u0131ls\u0131n t\u00fcm \u00f6demelerin prime tabi tutulaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r (Kurt, 2011). \u0130\u015f\u00e7iyle i\u015fveren aras\u0131nda kar\u015f\u0131l\u0131kl\u0131 anla\u015fmal\u0131 olarak yap\u0131lacak ikale s\u00f6zle\u015fmesi neticesinde \u00f6denen k\u0131dem tazminat\u0131n\u0131n 1475 say\u0131l\u0131 eski \u0130\u015f Kanunu\u2019nun 14. maddesinde tan\u0131m\u0131 yap\u0131lan k\u0131dem tazminat\u0131 kapsam\u0131na girmemektedir. Bu nedenle, anla\u015fmal\u0131 olarak yap\u0131lan ikale s\u00f6zle\u015fmesiyle verilen k\u0131dem tazminatlar\u0131n\u0131n \u00fccret olarak de\u011ferlendirilerek SGK primine de (tavan tutar a\u015f\u0131lmamak ko\u015fuluyla) tabi tutulmas\u0131 gerekmektedir (Kurt, 2011).<\/o_p><\/span><\/p>\n

4. SONU\u00c7<\/o_p><\/span><\/b><\/p>\n

\u00a0S\u00f6zle\u015fme serbestisi gere\u011fince taraflar i\u015f s\u00f6zle\u015fmesini anla\u015farak sona erdirebilmektedir. Bu anla\u015fma bir fesih niteli\u011fi ta\u015f\u0131mad\u0131\u011f\u0131ndan; feshe ba\u011fl\u0131 olan haklardan yararlanamayaca\u011f\u0131 a\u00e7\u0131kt\u0131r. Bir ba\u015fka ifade ile ikale ile taraflar i\u015f s\u00f6zle\u015fmesinin sona ermesi sonucu anla\u015fmas\u0131 halinde i\u015f\u00e7i, k\u0131dem tazminat\u0131, ihbar tazminat\u0131, i\u015f g\u00fcvencesi, i\u015fsizlik sigortas\u0131ndan faydalanma vb. haklardan mahrum kalmaktad\u0131r. Bu sebeple Yarg\u0131tay verdi\u011fi kararlarda s\u00f6z konusu haklar\u0131n kar\u015f\u0131l\u0131\u011f\u0131n\u0131n verilip verilmedi\u011fini aramaktad\u0131r. \u0130kale s\u00f6zle\u015fmesinin ne oldu\u011funu anlayabilecek35 ve iradesi sakat olmayan i\u015f\u00e7i ile belirtilen haklar\u0131n kar\u015f\u0131l\u0131\u011f\u0131n\u0131n verilmesi halinde i\u015f s\u00f6zle\u015fmesi ikale ile her zaman sona erdirilebilecektir.<\/o_p><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0130\u015f S\u00f6zle\u015fmesinin Taraflar\u0131n Anla\u015fmas\u0131 Yoluyla Sona Ermesi * Bu yaz\u0131 2014 tarihinde yay\u0131ml\u0131 olup o y\u0131l\u0131n kanunlar\u0131n\u0131 i\u00e7ermektedir. 1. G\u0130R\u0130\u015e \u00a0\u0130\u015f s\u00f6zle\u015fmesine taraf olan i\u015f\u00e7i ve i\u015fveren taraflar\u0131 aralar\u0131ndaki s\u00f6zle\u015fmeyi anla\u015farak sona erdirebilir. \u0130\u015f s\u00f6zle\u015fmesi de nihayet bir s\u00f6zle\u015fme oldu\u011fundan herhangi bir s\u00f6zle\u015fme gibi taraflar\u0131n r\u0131zas\u0131yla ortadan kald\u0131r\u0131labilir (Narmanl\u0131o\u011flu,2012). Anayasadan kaynaklanan s\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fc ilkesi (m.48)…<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[39],"tags":[],"yoast_head":"\n\u0130\u015f S\u00f6zle\u015fmesinin Taraflar\u0131n Anla\u015fmas\u0131 Yoluyla Sona Ermesi \u2013 Mustafa Ba\u015fta\u015f, Eray Karag\u00f6z - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bastasdanismanlik.com.tr\/2021\/01\/yayinlarimiz\/makale\/is-sozlesmesinin-taraflarin-anlasmasi-yoluyla-sona-ermesi-mustafa-bastas-eray-karagoz\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0130\u015f S\u00f6zle\u015fmesinin Taraflar\u0131n Anla\u015fmas\u0131 Yoluyla Sona Ermesi \u2013 Mustafa Ba\u015fta\u015f, Eray Karag\u00f6z - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k\" \/>\n<meta property=\"og:description\" content=\"\u0130\u015f S\u00f6zle\u015fmesinin Taraflar\u0131n Anla\u015fmas\u0131 Yoluyla Sona Ermesi * Bu yaz\u0131 2014 tarihinde yay\u0131ml\u0131 olup o y\u0131l\u0131n kanunlar\u0131n\u0131 i\u00e7ermektedir. 1. G\u0130R\u0130\u015e \u00a0\u0130\u015f s\u00f6zle\u015fmesine taraf olan i\u015f\u00e7i ve i\u015fveren taraflar\u0131 aralar\u0131ndaki s\u00f6zle\u015fmeyi anla\u015farak sona erdirebilir. \u0130\u015f s\u00f6zle\u015fmesi de nihayet bir s\u00f6zle\u015fme oldu\u011fundan herhangi bir s\u00f6zle\u015fme gibi taraflar\u0131n r\u0131zas\u0131yla ortadan kald\u0131r\u0131labilir (Narmanl\u0131o\u011flu,2012). 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