{"id":1914,"date":"2017-11-04T21:44:27","date_gmt":"2017-11-04T18:44:27","guid":{"rendered":"https:\/\/furkandemir.av.tr\/?p=1914"},"modified":"2017-11-04T21:44:27","modified_gmt":"2017-11-04T18:44:27","slug":"alt-isveren-taseron-kimdir","status":"publish","type":"post","link":"https:\/\/furkandemir.av.tr\/index.php\/2017\/11\/04\/alt-isveren-taseron-kimdir\/","title":{"rendered":"ALT \u0130\u015eVEREN (TA\u015eERON) K\u0130MD\u0130R?"},"content":{"rendered":"

ALT \u0130\u015eVEREN (TA\u015eERON) K\u0130MD\u0130R?<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4857 Say\u0131l\u0131 Kanun\u2019un 2. Maddesine g\u00f6re bir i\u015fverenden, i\u015fyerinde y\u00fcr\u00fctt\u00fc\u011f\u00fc mal veya hizmet \u00fcretimine ili\u015fkin yard\u0131mc\u0131 i\u015flerinde veya as\u0131l i\u015fin bir b\u00f6l\u00fcm\u00fcnde i\u015fletmenin ve i\u015fin gere\u011fi ile teknolojik nedenlerle uzmanl\u0131k gerektiren i\u015flerde i\u015f alan ve bu i\u015f i\u00e7in g\u00f6revlendirdi\u011fi i\u015f\u00e7ilerini sadece bu i\u015fyerinde ald\u0131\u011f\u0131 i\u015fte \u00e7al\u0131\u015ft\u0131ran di\u011fer i\u015fveren ile i\u015f ald\u0131\u011f\u0131 i\u015fveren aras\u0131nda kurulan ili\u015fkiye as\u0131l i\u015fveren-alt i\u015fveren ili\u015fkisi denir.<\/span><\/p>\n

Alt \u0130\u015fverenli\u011fin Unsurlar\u0131<\/span><\/p>\n

    \n
  1. \n

    Bir i\u015fverenden i\u015f alma olmal\u0131,\u00a0(Ben i\u015f\u00e7iyim, i\u015fverenden i\u015f al\u0131yorum, ta\u015feron mu olurum? \u0130\u015fverenin ger\u00e7ekle\u015ftirmi\u015f oldu\u011fu faaliyetin as\u0131l veya yard\u0131mc\u0131 unsurlar\u0131na yard\u0131m eden ba\u015fka i\u015fverenler ta\u015ferondur. As\u0131l i\u015fveren m\u00fcteahhittir ve bina yapacakt\u0131r ve \u00e7at\u0131y\u0131 da bu alanda uzman \u00e7at\u0131c\u0131lara yapt\u0131r\u0131rsa \u00e7at\u0131y\u0131 yapanlar ta\u015feron olur.)<\/span><\/p>\n<\/li>\n

  2. \n

    \u0130\u015fyerinde y\u00fcr\u00fct\u00fclen mal veya hizmet \u00fcretimine ili\u015fkin olmal\u0131,\u00a0(Mesela i\u015f\u00e7ilere yemek yapma bu kapsamdad\u0131r fakat ben bu i\u015fyerinde peynir \u00fcreteyim deyip de bu i\u015fi ba\u015fkas\u0131na verirseniz bu yeni bir i\u015f olur, peynir \u00fcretme i\u015fini alan ta\u015feron olmaz. Veya bir bina in\u015faat\u0131n\u0131n alt kat\u0131n\u0131 in\u015faat tamamlan\u0131ncaya kadar e\u011flence merkezi yapmak istesem, e\u011flence merkezini i\u015fletmk ta\u015feronluk olmaz \u00e7\u00fcnk\u00fc esas i\u015fle alakal\u0131 bir husus yoktur.)<\/span><\/p>\n<\/li>\n

  3. \n

    Yard\u0131mc\u0131 i\u015flerde veya as\u0131l i\u015fin bir b\u00f6l\u00fcm\u00fcnde olmal\u0131,\u00a0(Yard\u0131mc\u0131 i\u015f derken ne kast edilir? \u00d6rne\u011fin in\u015faat i\u015f\u00e7ilerine yemek vermek yard\u0131mc\u0131 i\u015ftir, in\u015faat\u0131n \u00e7at\u0131s\u0131n\u0131 yapt\u0131rmak da as\u0131l i\u015fin bir b\u00f6l\u00fcm\u00fcd\u00fcr.)<\/span><\/p>\n<\/li>\n

  4. \n

    \u0130\u015fletmenin ve i\u015fin gere\u011fi ile teknolojik nedenlerle uzmanl\u0131k gerektiren i\u015flerde olmal\u0131,\u00a0(verilen i\u015f, normal benim i\u015f\u00e7ilerimin yapabilece\u011fi bir i\u015f olmamal\u0131d\u0131r. Ta\u015feronlu\u011fa konu olacak i\u015fin mutlaka uzmanl\u0131k gerektirecek ayr\u0131 bir i\u015f olmas\u0131 gerekir. \u00d6rne\u011fin, badana uzmanl\u0131k gerektirir ve ta\u015feronluk kapsam\u0131ndad\u0131r fakat \u00e7ivi \u00e7akma i\u015fi ta\u015feronluk kapsam\u0131na girmez.)<\/span>\u00a0<\/span><\/p>\n<\/li>\n

  5. \n

    (Yarg\u0131daki en b\u00fcy\u00fck uyu\u015fmazl\u0131klar bu maddede \u00e7\u0131kar. Mesela 5510 Say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019nda der ki; i\u015f\u00e7i, ta\u015feron olup olmamas\u0131 \u00f6nemli de\u011fil, birden fazla i\u015fveren taraf\u0131ndan \u00e7al\u0131\u015ft\u0131r\u0131labilir. Bu durumda her i\u015fveren o i\u015f\u00e7inin sigortas\u0131n\u0131 ayr\u0131 yapmak zorundad\u0131r. Bu madde, \u0130\u015f Kanunu\u2019yla \u00e7ak\u0131\u015f\u0131r. Yarg\u0131tay\u2019\u0131n bu konu hakk\u0131nda verdi\u011fi kararlar da birbiriyle \u00e7eli\u015fir.)<\/span><\/p>\n<\/li>\n<\/ol>\n

    Ta\u015feron sorunu, alt i\u015fverenin sorunu de\u011fil, ta\u015feron i\u015f\u00e7isinin sorunudur. \u0130\u015f\u00e7inin \u00fccretini almas\u0131, sendikal haklardan yararlanmas\u0131, izinlerini d\u00fczg\u00fcn kullanabilmesi gibi konularda as\u0131l i\u015fverenin i\u015f\u00e7ileri gibi haklara sahip olmak istiyorlar ve kanun da buna cevaz veriyor. Ancak uygulamada bu sa\u011flanamamaktad\u0131r.<\/span><\/p>\n

    As\u0131l \u0130\u015fveren \u2013 Alt \u0130\u015fveren \u0130li\u015fkisi<\/span><\/p>\n