{"id":8446,"date":"2024-09-10T10:47:42","date_gmt":"2024-09-10T08:47:42","guid":{"rendered":"https:\/\/smart-arbeitsrecht.de\/?p=8446"},"modified":"2026-01-20T13:43:09","modified_gmt":"2026-01-20T12:43:09","slug":"sonderzahlungen-und-praemien","status":"publish","type":"post","link":"https:\/\/smart-arbeitsrecht.de\/tr\/sonderzahlungen-und-praemien\/","title":{"rendered":"\u00d6zel \u00f6demeler ve bonuslar: Genel bak\u0131\u015f!"},"content":{"rendered":"<p><strong>\u00d6zel \u00f6demeler<\/strong> Ve <strong>\u00d6d\u00fcller<\/strong> \u00fccret veya maa\u015fa ek olarak \u00f6denen veya \u00fccretin en az\u0131ndan k\u0131smen tazmin edildi\u011fi \u00fccrete ek \u00f6demelerdir. <\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"712\" height=\"474\" src=\"https:\/\/smart-arbeitsrecht.de\/wp-content\/uploads\/2024\/09\/Sonderzahlungen.jpg\" alt=\"Sonderzahlungen\" class=\"wp-image-8447\" style=\"width:410px;height:auto\" srcset=\"https:\/\/smart-arbeitsrecht.de\/wp-content\/uploads\/2024\/09\/Sonderzahlungen.jpg 712w, https:\/\/smart-arbeitsrecht.de\/wp-content\/uploads\/2024\/09\/Sonderzahlungen-300x200.jpg 300w\" sizes=\"auto, (max-width: 712px) 100vw, 712px\" \/><figcaption class=\"wp-element-caption\"><strong>Konuyla ilgili sorular\u0131n\u0131z m\u0131 var?<\/strong> L\u00fctfen benimle telefonla ileti\u015fime ge\u00e7in <a href=\"tel:040524717830\">040 524 717 830<\/a> veya e-posta yoluyla <a href=\"mailto:lugowski@smart-arbeitsrecht.de\">lugowski@smart-arbeitsrecht.de<\/a><\/figcaption><\/figure><\/div>\n\n\n<p>Noel veya tatil ikramiyesi gibi \u00f6zel \u00f6demelere yasal olarak hak kazan\u0131lmamaktad\u0131r. Ancak, \u00e7al\u0131\u015fanlar, \u00f6rne\u011fin i\u015f s\u00f6zle\u015fmelerinde kararla\u015ft\u0131r\u0131lm\u0131\u015fsa, \u00f6zel \u00f6demelere hak kazanabilirler. Ayr\u0131ca, d\u00fczenli \u00f6demelerden de hak kazan\u0131labilir.<\/p>\n\n\n\n<p>Bu yaz\u0131m\u0131zda \u00f6zel \u00f6demelerin ne oldu\u011funu, \u00e7al\u0131\u015fanlar\u0131n hangi durumlarda \u00f6zel \u00f6demeye hak kazand\u0131\u011f\u0131n\u0131, \u00f6zel \u00f6demeler \u00fczerinden hangi vergilerin \u00f6denece\u011fini ve \u00e7al\u0131\u015fanlar\u0131n enflasyon tazminat\u0131 primine hak kazan\u0131p kazanmad\u0131\u011f\u0131n\u0131 \u00f6\u011freneceksiniz.<\/p>\n\n\n\n<div class=\"toc\">\n<h2>Sizi neler bekliyor:<\/h2>\n<ol>\n<li><a href=\"#1\">\u00d6zel \u00f6demeler ve bonuslar nelerdir?<\/a><\/li>\n<li><a href=\"#2\">Hangi \u00f6zel \u00f6demeler var?<\/a><\/li>\n<li><a href=\"#3\">\u00d6zel \u00f6demeye ne zaman hak kazan\u0131r\u0131m?<\/a><\/li>\n<li><a href=\"#4\">G\u00f6n\u00fcll\u00fc \u00f6zel \u00f6deme nedir?<\/a><\/li>\n<li><a href=\"#5\">\u00d6zel \u00f6demeler vergiye tabi midir?<\/a><\/li>\n<li><a href=\"#6\">\u0130\u015fverenin enflasyon primini \u00f6deme zorunlulu\u011fu var m\u0131d\u0131r?<\/a><\/li>\n<li><a href=\"#7\">\u00c7\u00f6z\u00fcm<\/a><\/li>\n<li><a href=\"#8\">S\u0131k\u00e7a Sorulan Sorular<\/a><\/li>\n<\/ol>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"1\">\u00d6zel \u00f6demeler ve bonuslar nelerdir?<\/h2>\n\n\n\n<p>\u00d6zel \u00f6deme terimi, i\u015fverenin \u00e7al\u0131\u015fana yapt\u0131\u011f\u0131 ve normal maa\u015f\u0131n bir par\u00e7as\u0131 olmayan \u00f6demeleri kapsar. <strong>\u00dccretlere ek \u00f6demeler <\/strong>\u00d6zel \u00f6demeler, vergisel ama\u00e7lar a\u00e7\u0131s\u0131ndan &quot;di\u011fer yard\u0131mlar&quot; olarak kabul edilir. Bu, esasen sosyal g\u00fcvenlikteki &quot;tek seferlik \u00f6demeler&quot; tan\u0131m\u0131na kar\u015f\u0131l\u0131k gelir.<\/p>\n\n\n\n<p>Mevcut \u00fccret, \u00e7al\u0131\u015fana \u00e7al\u0131\u015fmalar\u0131n\u0131n kar\u015f\u0131l\u0131\u011f\u0131 olarak \u00f6denen \u00fccret veya maa\u015f\u0131 i\u00e7erir. Bu, fazla mesai veya pazar g\u00fcn\u00fc \u00e7al\u0131\u015fma \u00fccretlerini de i\u00e7erir. Mevcut \u00fccrete ayr\u0131ca, \u00f6rne\u011fin pazar g\u00fcnleri ve resmi tatillerde \u00e7al\u0131\u015fma veya gece \u00e7al\u0131\u015fmas\u0131 i\u00e7in verilen ikramiyeler veya s\u00fcrekli sat\u0131\u015f komisyonlar\u0131 gibi de\u011fi\u015fken tutarlardaki \u00f6demeler de dahildir.<br><br>Buna kar\u015f\u0131l\u0131k, \u00f6zel \u00f6demeler, do\u011falar\u0131 gere\u011fi <strong>de\u011fil veya tamamen de\u011fil<\/strong> Yap\u0131lan i\u015fin devam eden \u00fccretine. Bunlar genellikle belirli bir durum veya ama\u00e7 i\u00e7in yap\u0131lan tek seferlik \u00f6demelerdir. Tek seferlik, \u00f6zel \u00f6demenin <strong>y\u0131lda sadece bir kez<\/strong> Buna kar\u015f\u0131l\u0131k, ayl\u0131k \u00fccretler y\u0131lda birka\u00e7 kez \u00f6denir. Ancak, y\u0131lda yaln\u0131zca bir \u00f6zel \u00f6deme yap\u0131labilmesi y\u00f6n\u00fcnde bir k\u0131s\u0131tlama yoktur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"2\">Hangi \u00f6zel \u00f6demeler var?<\/h2>\n\n\n\n<p>\u015eu anda <strong>Bonuslar<\/strong> Bunlar, i\u015fverenin \u00e7al\u0131\u015fana belirli bir durum veya ama\u00e7 i\u00e7in sa\u011flad\u0131\u011f\u0131 \u00f6zel avantajlard\u0131r. \u00d6rne\u011fin:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Noel ve tatil \u00fccreti, bazen 13. ve 14. ay maa\u015f\u0131 olarak da adland\u0131r\u0131l\u0131r<\/li>\n\n\n\n<li>Y\u0131ll\u0131k \u00f6zel \u00f6demeler (\u00f6rne\u011fin TV\u00f6D&#039;de)<\/li>\n\n\n\n<li>Evlilik veya do\u011fum yard\u0131mlar\u0131, \u00f6l\u00fcm yard\u0131mlar\u0131<\/li>\n\n\n\n<li>Belirli hizmet veya \u015firket y\u0131ld\u00f6n\u00fcmleri i\u00e7in y\u0131l d\u00f6n\u00fcm\u00fc ikramiyeleri\/sadakat ikramiyeleri (\u00f6rne\u011fin 25 y\u0131ll\u0131k hizmet)<\/li>\n\n\n\n<li>Korona ikramiyesi \u2013 Korona pandemisinin neden oldu\u011fu ek y\u00fcklerin telafisi<\/li>\n\n\n\n<li>Enflasyon tazminat primi \u2013 y\u00fcksek enflasyon ve y\u00fcksek enerji fiyatlar\u0131n\u0131n neden oldu\u011fu ek y\u00fcklerin tazmini<\/li>\n<\/ul>\n\n\n\n<p>Bir <strong>k\u0131dem tazminat\u0131<\/strong>Bir \u00e7al\u0131\u015fan\u0131n i\u015f kayb\u0131 nedeniyle alabilece\u011fi tazminat da ikramiye \u015feklinde \u00f6zel bir \u00f6demedir. \u00c7\u00fcnk\u00fc bu \u00f6zel \u00f6demenin belirli bir amac\u0131 vard\u0131r: i\u015f kayb\u0131n\u0131 ve bunun getirdi\u011fi ekonomik dezavantajlar\u0131 telafi etmek.<\/p>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile\" style=\"grid-template-columns:40% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"512\" src=\"https:\/\/smart-arbeitsrecht.de\/wp-content\/uploads\/2023\/04\/abfindung_bei_kuendigung-1-1024x512.jpg\" alt=\"abfindung_bei_kuendigung\" class=\"wp-image-6593 size-full\" srcset=\"https:\/\/smart-arbeitsrecht.de\/wp-content\/uploads\/2023\/04\/abfindung_bei_kuendigung-1-1024x512.jpg 1024w, https:\/\/smart-arbeitsrecht.de\/wp-content\/uploads\/2023\/04\/abfindung_bei_kuendigung-1-300x150.jpg 300w, https:\/\/smart-arbeitsrecht.de\/wp-content\/uploads\/2023\/04\/abfindung_bei_kuendigung-1-768x384.jpg 768w, https:\/\/smart-arbeitsrecht.de\/wp-content\/uploads\/2023\/04\/abfindung_bei_kuendigung-1-1536x768.jpg 1536w, https:\/\/smart-arbeitsrecht.de\/wp-content\/uploads\/2023\/04\/abfindung_bei_kuendigung-1-2048x1024.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p>Konuyla ilgili daha fazla bilgi <a href=\"https:\/\/smart-arbeitsrecht.de\/tr\/abfindung-bei-kuendigung-alles-was-du-wissen-musst\/\">k\u0131dem tazminat\u0131<\/a> Bu yaz\u0131da okuyun.<\/p>\n<\/div><\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Bonus \u00f6demeleri ve \u00f6d\u00fcller<\/h3>\n\n\n\n<p>Ayr\u0131ca <strong>Bonus \u00f6demeleri\/primler<\/strong> \u00d6zel \u00f6demeler genel terimi alt\u0131nda yer al\u0131r. Primler, \u00f6rne\u011fin belirli performans hedeflerine ki\u015fisel olarak ula\u015f\u0131lmas\u0131na ba\u011fl\u0131 \u00f6demelerdir. Bu nedenle prim \u00f6demeleri ve ikramiyeler, belirli hedef veya ba\u015far\u0131lara ula\u015f\u0131lmas\u0131yla daha yak\u0131ndan ba\u011flant\u0131l\u0131d\u0131r ve bir \u00fccretlendirme niteli\u011fine sahiptir. Bunlara \u00f6rnek olarak \u015funlar verilebilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Performans bonusu<\/strong> \u2013 bireysel performans hedeflerine ula\u015fmak veya ba\u015far\u0131l\u0131 grup projeleri i\u00e7in.<\/li>\n\n\n\n<li><strong>telif haklar\u0131<\/strong> \u2013 \u015eirketin k\u00e2r\u0131na kat\u0131l\u0131m, \u00f6rne\u011fin k\u00e2r \u00e7ok y\u00fcksekse.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"3\">\u00d6zel \u00f6demeye ne zaman hak kazan\u0131r\u0131m?<\/h2>\n\n\n\n<p>\u0130\u015fverenin \u00f6zel bir \u00f6deme (\u00f6rne\u011fin Noel ikramiyesi) yapma konusunda yasal bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc vard\u0131r. <strong>mevcut de\u011fil<\/strong>Ancak bu, \u00e7al\u0131\u015fanlar\u0131n \u00f6zel bir \u00f6deme almaya hak kazanmad\u0131\u011f\u0131 anlam\u0131na gelmez. \u0130\u015f s\u00f6zle\u015fmesi Noel ikramiyesi, tatil ikramiyesi veya ba\u015fka bir \u00f6zel \u00f6deme \u00f6denmesini \u00f6ng\u00f6r\u00fcyorsa, \u00e7al\u0131\u015fan\u0131n <strong>uygulanabilir talep<\/strong>, maa\u015f\u0131n\u0131n \u00f6denmesine benzer.<\/p>\n\n\n\n<p>Birini bul <strong>toplu s\u00f6zle\u015fme<\/strong> \u0130stihdam ili\u015fkisine, \u00f6zellikle genel uygulanabilirlik veya bireysel s\u00f6zle\u015fmesel at\u0131f yoluyla, toplu s\u00f6zle\u015fme ayn\u0131 zamanda belirli \u00f6zel \u00f6demeleri de d\u00fczenleyebilir. \u00d6rne\u011fin, kamu hizmeti i\u00e7in toplu s\u00f6zle\u015fme (<a href=\"https:\/\/www.bmi.bund.de\/SharedDocs\/downloads\/DE\/veroeffentlichungen\/themen\/oeffentlicher-dienst\/tarifvertraege\/tvoed.pdf?__blob=publicationFile&amp;v=8\">TV\u00f6D<\/a>) 20. Madde, y\u0131ll\u0131k \u00f6zel \u00f6demeleri, 23. Madde ise kamu sekt\u00f6r\u00fcnde 25 ve 40 y\u0131ll\u0131k hizmet i\u00e7in y\u0131ld\u00f6n\u00fcm\u00fc ikramiyelerini d\u00fczenlemektedir. Toplu i\u015f s\u00f6zle\u015fmesinin uygulanmas\u0131 halinde, \u00e7al\u0131\u015fanlar belirtilen \u00f6zel \u00f6demeye hak kazan\u0131rlar.<\/p>\n\n\n\n<p>\u00d6zel \u00f6demelere ili\u015fkin bir talep ayr\u0131ca a\u015fa\u011f\u0131dakilerden de kaynaklanabilir: <strong>\u0130\u015f s\u00f6zle\u015fmesi<\/strong> (BV) veya <strong>Hizmet s\u00f6zle\u015fmesi<\/strong> (DV). \u0130\u015fveren ve i\u015f\u00e7i konseyi, i\u015f s\u00f6zle\u015fmeleri imzalayabilir ve bu s\u00f6zle\u015fmelere belirli h\u00fck\u00fcmler koyabilirler. \u00d6rne\u011fin, evlilik, do\u011fum veya \u00f6l\u00fcm yard\u0131m\u0131 olarak y\u0131l d\u00f6n\u00fcm\u00fc ikramiyeleri veya toplu \u00f6demeler yapmay\u0131 kabul edebilirler.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"4\">G\u00f6n\u00fcll\u00fc \u00f6zel \u00f6deme nedir?<\/h2>\n\n\n\n<p>\u0130\u015f s\u00f6zle\u015fmesi, toplu i\u015f s\u00f6zle\u015fmesi veya i\u015f s\u00f6zle\u015fmesi kapsam\u0131nda \u00f6zel bir \u00f6deme hakk\u0131 yoksa, i\u015fveren yine de \u00e7al\u0131\u015fanlar\u0131na \u00f6zel bir \u00f6deme yapabilir. \u0130\u015fverenler genellikle b\u00f6yle bir \u00f6demeyi belirli bir ko\u015fula ba\u011fl\u0131 olarak yapmaya \u00e7al\u0131\u015f\u0131rlar. <strong>G\u00f6n\u00fcll\u00fc rezervasyon<\/strong> Bu durumda \u00f6zel \u00f6deme yaln\u0131zca bir kez yap\u0131lmal\u0131 ve \u00f6rne\u011fin ertesi y\u0131l bu tek seferlik \u00f6demeye ili\u015fkin yasal bir hak do\u011fmamal\u0131d\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u015eirket egzersizi<\/h3>\n\n\n\n<div class=\"gradient-border red-gradient p-4 mb-3\"><em>Bir i\u015fveren, yasal bir hakk\u0131 olmamas\u0131na ra\u011fmen Noel ikramiyesi gibi \u00f6zel bir \u00f6deme yaparsa, tekrarlanan fiili \u00f6demeler yoluyla yasal bir hak do\u011fabilir. Bu \u00f6zel \u00f6deme, i\u015fverenin uzun s\u00fcredir uygulad\u0131\u011f\u0131 bir uygulama oldu\u011fu i\u00e7in \u015firket uygulamas\u0131 haline gelmi\u015f olabilir.<\/em><\/div>\n\n\n\n<p><strong>Gereklilik<\/strong> Bunun nedeni, \u00f6rne\u011fin i\u015fverenin \u00fcst \u00fcste \u00fc\u00e7 kez ayn\u0131 tutarda Noel ikramiyesi \u00f6demesi yapm\u0131\u015f olmas\u0131d\u0131r. Ancak, i\u015fveren \u00f6zel \u00f6demeyi g\u00f6n\u00fcll\u00fcl\u00fck esas\u0131na g\u00f6re yapm\u0131\u015fsa veya \u00f6zel \u00f6deme y\u0131ldan y\u0131la de\u011fi\u015fkenlik g\u00f6steriyorsa, <strong>farkl\u0131 y\u00fckseklikler<\/strong>, bu yerle\u015fik bir \u015firket uygulamas\u0131n\u0131 hari\u00e7 tutabilir.<\/p>\n\n\n\n<p>\u015eirket uygulamas\u0131, i\u015f s\u00f6zle\u015fmesinin otomatik olarak bir par\u00e7as\u0131 haline gelen yasal bir hak yaratabilir. Art\u0131k yaz\u0131l\u0131 bir s\u00f6zle\u015fme gerekli de\u011fildir. \u0130\u015fveren art\u0131k bu \u015firket uygulamas\u0131n\u0131 tek tarafl\u0131 olarak feshedemez.<\/p>\n\n\n\n<p>\u015eirket uygulamas\u0131n\u0131 ve bunun sonucunda ortaya \u00e7\u0131kan Noel ikramiyesi hakk\u0131n\u0131 ortadan kald\u0131rmak i\u00e7in, i\u015f s\u00f6zle\u015fmesini tamamen feshetmesi gerekecektir. <strong>\u00e7\u0131k\u0131\u015f yapmak<\/strong> veya bir <strong>De\u011fi\u015fiklik bildirimi<\/strong> Ancak, i\u015ften \u00e7\u0131karmaya kar\u015f\u0131 genel koruma uygulan\u0131yorsa, i\u015fverenin kesintisiz bir i\u015f ili\u015fkisinde mevcut olmayacak bir i\u015ften \u00e7\u0131karma nedeni sunmas\u0131 gerekir. \u015eirket uygulamalar\u0131n\u0131n kendisi, i\u015fverene i\u015ften \u00e7\u0131karma hakk\u0131 vermez.<\/p>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile\" style=\"grid-template-columns:30% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"757\" height=\"505\" src=\"https:\/\/smart-arbeitsrecht.de\/wp-content\/uploads\/2024\/07\/Kuendigung.jpg\" alt=\"K\u00fcndigung\" class=\"wp-image-8398 size-full\" srcset=\"https:\/\/smart-arbeitsrecht.de\/wp-content\/uploads\/2024\/07\/Kuendigung.jpg 757w, https:\/\/smart-arbeitsrecht.de\/wp-content\/uploads\/2024\/07\/Kuendigung-300x200.jpg 300w\" sizes=\"auto, (max-width: 757px) 100vw, 757px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p>Herhangi bir durumda sizi bilgilendirmek isterim ki; <a href=\"https:\/\/smart-arbeitsrecht.de\/tr\/anwalt-kuendigung-arbeitsrecht\/\">Fesih<\/a> yard\u0131mc\u0131 olabilir, buradan okuyabilirsiniz.<\/p>\n<\/div><\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"5\">\u00d6zel \u00f6demeler vergiye tabi midir?<\/h2>\n\n\n\n<p>\u0130\u015fveren \u00f6zel bir \u00f6deme yaparsa bu <strong>gelir vergisi ve sosyal g\u00fcvenlik katk\u0131lar\u0131na tabi<\/strong>\u00d6zel \u00f6deme, \u00f6zel \u00f6demenin fiilen \u00f6dendi\u011fi ay\u0131n maa\u015f\u0131na eklenecektir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">K\u0131dem tazminat\u0131 i\u00e7in be\u015finci kural<\/h3>\n\n\n\n<p>K\u0131dem tazminatlar\u0131 i\u00e7in \u00f6zel h\u00fck\u00fcmler ge\u00e7erlidir. Bunlar da gelir vergisine ve sosyal g\u00fcvenlik katk\u0131lar\u0131na tabi olsa da, s\u00f6zde <strong>Be\u015finci kural<\/strong>K\u0131dem tazminat\u0131n\u0131n vergi y\u00fck\u00fc be\u015f y\u0131la yay\u0131l\u0131yor.<\/p>\n\n\n\n<p>Y\u0131ll\u0131k gelir artt\u0131k\u00e7a bireysel vergi oran\u0131 da artt\u0131\u011f\u0131ndan, k\u0131dem tazminat\u0131 be\u015f y\u0131la yay\u0131ld\u0131\u011f\u0131nda her y\u0131l bireysel vergi oran\u0131ndaki art\u0131\u015f, k\u0131dem tazminat\u0131n\u0131n bir y\u0131lda vergisel ama\u00e7larla dikkate al\u0131nmas\u0131 durumundaki art\u0131\u015ftan daha d\u00fc\u015f\u00fck olmaktad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Korona ve enflasyon tazminat primi<\/h3>\n\n\n\n<p>Yasama organ\u0131, 2020 ve 2022 y\u0131llar\u0131nda i\u015fverenlerin \u00e7al\u0131\u015fanlar\u0131na belirli dezavantajlar\u0131 azaltmak i\u00e7in \u00f6zel \u00f6demeler yapmalar\u0131na olanak tan\u0131yan iki \u00f6zel se\u00e7enek olu\u015fturdu. <strong>01.02.2020 - 31.03.2022 tarihleri aras\u0131nda<\/strong> \u0130\u015fverenler, \u00e7al\u0131\u015fanlar\u0131na i\u015f kazas\u0131n\u0131n sonu\u00e7lar\u0131n\u0131 hafifletmek i\u00e7in ikramiye teklif edebildiler. <strong>Korona pandemisi<\/strong> 1.500 avroya kadar (<a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__3.html?\">B\u00f6l\u00fcm 3 No. 11a EStG<\/a>).<\/p>\n\n\n\n<p>-den <strong>26 Ekim 2022 - 31 Aral\u0131k 2024<\/strong> i\u015fverenler \u00e7al\u0131\u015fanlar\u0131na bir teklif sunabilir <strong>Enflasyon tazminat\u0131 primi<\/strong> kadar <strong>toplam 3.000 avro<\/strong> T\u00fcketici fiyatlar\u0131ndaki art\u0131\u015f\u0131 ve y\u00fcksek enflasyonun sonu\u00e7lar\u0131n\u0131 hafifletmek i\u00e7in (Gelir Vergisi Kanunu&#039;nun 3. Maddesi, No. 11c). \u00d6n ko\u015ful, enflasyon priminin kararla\u015ft\u0131r\u0131lan ve \u00f6denmesi gereken \u00fccretlere ek olarak \u00f6denmesidir. \u0130\u015fveren, Noel ikramiyesi gibi ba\u015fka bir \u00f6zel \u00f6demeyi enflasyon primiyle de\u011fi\u015ftiremez.<\/p>\n\n\n\n<p>Her iki bonusun ortak noktas\u0131, bu \u00f6zel \u00f6demelerin <strong>vergi ve sosyal g\u00fcvenlikten muaf<\/strong> \u0130\u015fveren b\u00f6yle bir ikramiye \u00f6demeye karar verirse, \u00e7al\u0131\u015fan bu ikramiyeyi kesintiye u\u011framadan al\u0131r.<\/p>\n\n\n\n<div class=\"container p-6 my-5 mx-auto border border-cta\">\n  <div class=\"flex flex-col sm:flex-row sm:items-center items-start mx-auto\">\n    <p class=\"flex-grow sm:pr-16 text-2xl font-medium title-font text-gray-500 sm:no-outer-space\">\u00d6zel \u00f6demeler, primler ve ikramiyeler hakk\u0131nda sorular\u0131n\u0131z varsa l\u00fctfen benimle ileti\u015fime ge\u00e7in. Size tavsiyelerde bulunmaktan ve sorular\u0131n\u0131z\u0131 yan\u0131tlamaktan memnuniyet duyar\u0131m.<\/p><a class=\"btn-cta whitespace-nowrap no-outer-space\" href=\"\/tr\/kontakt\/\" target=\"_blank\" rel=\"noopener\">\u00dccretsiz ilk dan\u0131\u015fmanl\u0131\u011f\u0131n\u0131z\u0131 \u015fimdi g\u00fcvence alt\u0131na al\u0131n<\/a>\n  <\/div>\n<\/div>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"6\">\u0130\u015fverenin enflasyon primini \u00f6deme zorunlulu\u011fu var m\u0131d\u0131r?<\/h2>\n\n\n\n<p>Yasama organ\u0131, enflasyon tazminat\u0131 primiyle, i\u015fverenlerin \u00e7al\u0131\u015fanlar\u0131na bu primi vergi ve sosyal g\u00fcvenlik katk\u0131lar\u0131ndan muaf olarak \u00f6demelerine olanak tan\u0131m\u0131\u015ft\u0131r. <strong>Bununla ilgili herhangi bir y\u00fck\u00fcml\u00fcl\u00fck yoktur<\/strong>Bu, enflasyon tazminat\u0131 primi \u00f6deme zorunlulu\u011funun olmad\u0131\u011f\u0131 anlam\u0131na geliyor.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00d6zel \u00f6demeler yap\u0131l\u0131rken e\u015fit muamele ilkesi g\u00f6zetilmelidir.<\/h3>\n\n\n\n<p>Ancak i\u015fveren, enflasyon primi veya ba\u015fka bir \u00f6zel \u00f6demeyi \u00f6derken i\u015f hukuku kapsam\u0131ndaki e\u015fit muamele ilkesini g\u00f6zetmek zorundad\u0131r. \u00d6rne\u011fin, i\u015fveren bir departmandaki baz\u0131 \u00e7al\u0131\u015fanlara \u00f6zel \u00f6deme yaparken di\u011ferlerine yapmayabilir. <\/p>\n\n\n\n<div class=\"gradient-border red-gradient p-4 mb-3\"><em>\u0130\u015fverenin, \u00e7al\u0131\u015fanlara veya \u00e7al\u0131\u015fan gruplar\u0131na e\u015fit olmayan muamelede bulunmas\u0131 i\u00e7in objektif bir sebebi olmal\u0131d\u0131r.<\/em><\/div>\n\n\n\n<p>\u0130stihdam ili\u015fkisinin bi\u00e7imi bir rol oynar <strong>hi\u00e7bir rol<\/strong>\u00d6rne\u011fin, i\u015fveren yaln\u0131zca tam zamanl\u0131 \u00e7al\u0131\u015fanlara \u00f6zel bir \u00f6deme yapmayabilir, ancak yar\u0131 zamanl\u0131 \u00e7al\u0131\u015fanlara veya marjinal istihdamda olanlara (mini i\u015flerde \u00e7al\u0131\u015fanlar) \u00f6deme yapmayabilir. Yar\u0131 zamanl\u0131 \u00e7al\u0131\u015fanlar veya mini i\u015flerde \u00e7al\u0131\u015fanlar buna kar\u015f\u0131l\u0131k gelen oranda daha d\u00fc\u015f\u00fck bir \u00f6zel \u00f6deme alabilece\u011finden, bu bir farkl\u0131la\u015ft\u0131rma kriteri olu\u015fturmaz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"7\">\u00c7\u00f6z\u00fcm<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00d6zel \u00f6demeler ve ikramiyeler <strong>ek \u00f6demeler<\/strong>\u00c7al\u0131\u015fanlar\u0131n normal \u00fccretlerine veya maa\u015flar\u0131na ek olarak alabilecekleri \u00f6demeler. Bu \u00f6demeler s\u00f6zle\u015fmeye dayal\u0131 olarak, toplu i\u015f s\u00f6zle\u015fmesi, i\u015f s\u00f6zle\u015fmesi veya tekrarlanan uygulama yoluyla ortaya \u00e7\u0131kabilir.<\/li>\n\n\n\n<li>\u00d6zel \u00f6demelere \u00f6rnek olarak Noel ve tatil ikramiyeleri, y\u0131ll\u0131k ikramiyeler, y\u0131l d\u00f6n\u00fcm\u00fc ikramiyeleri, COVID-19 ikramiyeleri ve enflasyona g\u00f6re ayarlanm\u0131\u015f ikramiyeler verilebilir. \u0130kramiyeler ve primler de belirli performans hedeflerine ba\u011flanabilen \u00f6zel \u00f6deme t\u00fcrleridir.<\/li>\n\n\n\n<li>\u00d6zel \u00f6demelere ili\u015fkin yasal bir hak bulunmamaktad\u0131r.<\/li>\n\n\n\n<li>\u0130\u015fverenler g\u00f6n\u00fcll\u00fc ikramiye \u00f6demeleri yapabilir, ancak bu genellikle kal\u0131c\u0131 bir ikramiye hakk\u0131n\u0131n \u00f6n\u00fcne ge\u00e7mek i\u00e7in takdir yetkisine ba\u011fl\u0131 bir ko\u015ful alt\u0131nda yap\u0131l\u0131r. Ancak, i\u015fverenin s\u00fcrekli olarak ikramiye \u00f6demesi yapmas\u0131, yasal bir hak olu\u015fturan bir \u015firket uygulamas\u0131 haline gelebilir.<\/li>\n\n\n\n<li>Koronavir\u00fcs veya enflasyon telafisi primleri gibi vergi ve sosyal g\u00fcvenlik primlerinden muaf olan \u00f6zel ikramiyeler hari\u00e7 olmak \u00fczere, \u00f6zel \u00f6demeler vergi ve sosyal g\u00fcvenlik primlerine tabidir. \u0130\u015fverenler enflasyon telafisi primini \u00f6demekle y\u00fck\u00fcml\u00fc de\u011fildir, ancak t\u00fcm \u00f6zel \u00f6demelerde oldu\u011fu gibi, bu t\u00fcr ikramiyeleri \u00f6derken i\u015f hukuku kapsam\u0131ndaki e\u015fit muamele ilkesine uymak zorundad\u0131rlar.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"8\">SSS \u2013 \u00d6zel \u00d6demeler ve Bonuslarla \u0130lgili S\u0131k\u00e7a Sorulan Sorular<\/h2>\n\n\n\n\n<div id=\"smart-column-block_726c079c2eed86ce93a7670330e40026\" class=\"smart-column flex flex-col faq-remove-bg\">\n                                    <div class='mobile-even-row order-1 md:order-none' >\n                \n<div class=\"smart-container white-background\" >\n    \n    <div class=\"flex flex-wrap\">\n        \n                                            <div class=\"w-full lg:w-full\">\n                    <div class=\"h-full\">\n                        <div class=\"h-full\">\n                        \n<div class=\"mx-auto\">\n            <div class=\"mb-4\">\n            <div class=\"faq-question flex items-center justify-between bg-gray-200 pl-3 pr-2 py-3 w-full rounded text-gray-600 font-bold cursor-pointer hover:bg-gray-300\">\n                \u00d6zel \u00f6demeler ve bonuslar nelerdir?                <span class=\"h-6 w-6 flex items-center justify-center text-teal-500\"><i class=\"fa-add\"><\/i><\/span>\n            <\/div>\n            <div class=\"faq-answer hidden p-3\">\n                <div class=\"text-gray-600 mb-3\">\n                    \u00d6zel \u00f6demeler, i\u015fverenin d\u00fczenli \u00fccretlendirmeye dahil olmayan ek \u00f6demeleridir. Bunlara Noel ve tatil ikramiyeleri, y\u0131l d\u00f6n\u00fcm\u00fc ikramiyeleri veya evlilik ve do\u011fum yard\u0131mlar\u0131 gibi \u00f6demeler dahildir. \u0130kramiyeler, performans ikramiyeleri veya telif haklar\u0131 gibi belirli performans hedeflerine ki\u015fisel olarak ula\u015f\u0131lmas\u0131na ba\u011fl\u0131d\u0131r.                <\/div>\n            <\/div>\n        <\/div>\n\n                    <div class=\"mb-4\">\n            <div class=\"faq-question flex items-center justify-between bg-gray-200 pl-3 pr-2 py-3 w-full rounded text-gray-600 font-bold cursor-pointer hover:bg-gray-300\">\n                \u00d6zel \u00f6demeler i\u00e7in yasal hakk\u0131m var m\u0131?                <span class=\"h-6 w-6 flex items-center justify-center text-teal-500\"><i class=\"fa-add\"><\/i><\/span>\n            <\/div>\n            <div class=\"faq-answer hidden p-3\">\n                <div class=\"text-gray-600 mb-3\">\n                    Hay\u0131r, genellikle \u00f6zel \u00f6demelere yasal bir hak yoktur. Ancak, i\u015f s\u00f6zle\u015fmesinde, toplu i\u015f s\u00f6zle\u015fmesinde veya i\u015f s\u00f6zle\u015fmesinde \u00f6zel \u00f6demeler \u00f6ng\u00f6r\u00fclm\u00fc\u015fse veya i\u015fveren bunlar\u0131 d\u00fczenli olarak d\u00fczenli bir miktarda \u00f6d\u00fcyorsa, \u00f6zel \u00f6demelere hak iddia edilebilir. Bu durumda, bu bir \u015firket uygulamas\u0131d\u0131r ve bu da yasal bir hak te\u015fkil eder.                 <\/div>\n            <\/div>\n        <\/div>\n\n                    <div class=\"mb-4\">\n            <div class=\"faq-question flex items-center justify-between bg-gray-200 pl-3 pr-2 py-3 w-full rounded text-gray-600 font-bold cursor-pointer hover:bg-gray-300\">\n                \u00d6zel \u00f6demeler vergiye tabi midir?                <span class=\"h-6 w-6 flex items-center justify-center text-teal-500\"><i class=\"fa-add\"><\/i><\/span>\n            <\/div>\n            <div class=\"faq-answer hidden p-3\">\n                <div class=\"text-gray-600 mb-3\">\n                    Evet, \u00f6zel \u00f6demeler genellikle korona ve enflasyon tazminat\u0131 primleri hari\u00e7 olmak \u00fczere gelir vergisi ve sosyal g\u00fcvenlik katk\u0131 paylar\u0131na tabidir.                <\/div>\n            <\/div>\n        <\/div>\n\n                    <div class=\"mb-4\">\n            <div class=\"faq-question flex items-center justify-between bg-gray-200 pl-3 pr-2 py-3 w-full rounded text-gray-600 font-bold cursor-pointer hover:bg-gray-300\">\n                \u0130\u015fverenin enflasyon d\u00fczeltme primini \u00f6demesi gerekiyor mu?                <span class=\"h-6 w-6 flex items-center justify-center text-teal-500\"><i class=\"fa-add\"><\/i><\/span>\n            <\/div>\n            <div class=\"faq-answer hidden p-3\">\n                <div class=\"text-gray-600 mb-3\">\n                    \u0130\u015fveren, g\u00f6n\u00fcll\u00fc bir fayda olmas\u0131 nedeniyle enflasyon tazminat\u0131 primini \u00f6demekle y\u00fck\u00fcml\u00fc de\u011fildir. Ancak, i\u015fveren primi \u00f6derse, i\u015f hukuku kapsam\u0131ndaki e\u015fit muamele ilkesine uymak zorundad\u0131r ve bu nedenle haks\u0131z ayr\u0131mc\u0131l\u0131k yapamaz.                <\/div>\n            <\/div>\n        <\/div>\n\n                    <div class=\"mb-4\">\n            <div class=\"faq-question flex items-center justify-between bg-gray-200 pl-3 pr-2 py-3 w-full rounded text-gray-600 font-bold cursor-pointer hover:bg-gray-300\">\n                \u00c7al\u0131\u015fanlar uzun hizmet s\u00fcreleri i\u00e7in ne zaman ikramiye al\u0131rlar?                <span class=\"h-6 w-6 flex items-center justify-center text-teal-500\"><i class=\"fa-add\"><\/i><\/span>\n            <\/div>\n            <div class=\"faq-answer hidden p-3\">\n                <div class=\"text-gray-600 mb-3\">\n                    Y\u0131l d\u00f6n\u00fcm\u00fc ikramiyeleri genellikle \u00e7al\u0131\u015fanlara 10, 20 veya 25 y\u0131l gibi belirli bir hizmet s\u00fcresine ula\u015ft\u0131klar\u0131nda \u00f6denir. Ancak, bu t\u00fcr bir ikramiyeye hak kazanman\u0131n tek yolu, i\u015f s\u00f6zle\u015fmesinde, toplu i\u015f s\u00f6zle\u015fmesinde veya \u015firket s\u00f6zle\u015fmesinde ilgili bir h\u00fck\u00fcm bulunmas\u0131 veya yerle\u015fik \u015firket uygulamalar\u0131ndan kaynaklanmas\u0131d\u0131r. Bu t\u00fcr bir yasal dayanak olmadan, y\u0131l d\u00f6n\u00fcm\u00fc ikramiyesi \u015firket taraf\u0131ndan sa\u011flanan g\u00f6n\u00fcll\u00fc bir yan hakt\u0131r.                <\/div>\n            <\/div>\n        <\/div>\n\n                    <div class=\"mb-4\">\n            <div class=\"faq-question flex items-center justify-between bg-gray-200 pl-3 pr-2 py-3 w-full rounded text-gray-600 font-bold cursor-pointer hover:bg-gray-300\">\n                Tipik bir y\u0131l d\u00f6n\u00fcm\u00fc bonusu miktar\u0131 euro cinsinden ne kadard\u0131r?                <span class=\"h-6 w-6 flex items-center justify-center text-teal-500\"><i class=\"fa-add\"><\/i><\/span>\n            <\/div>\n            <div class=\"faq-answer hidden p-3\">\n                <div class=\"text-gray-600 mb-3\">\n                    Hizmet y\u0131l d\u00f6n\u00fcm\u00fc ikramiyesinin miktar\u0131 yasal olarak belirlenmemi\u015ftir ve \u00f6nemli \u00f6l\u00e7\u00fcde de\u011fi\u015fiklik g\u00f6sterir. Uygulamada, \u00f6demeler genellikle birka\u00e7 y\u00fcz avrodan birka\u00e7 ayl\u0131k maa\u015fa kadar de\u011fi\u015fir; bu da hizmet y\u0131l\u0131 say\u0131s\u0131na, \u015firket uygulamas\u0131na ve y\u0131l d\u00f6n\u00fcm\u00fcn\u00fcn vesilesine ba\u011fl\u0131d\u0131r.                <\/div>\n            <\/div>\n        <\/div>\n\n                    <div class=\"mb-4\">\n            <div class=\"faq-question flex items-center justify-between bg-gray-200 pl-3 pr-2 py-3 w-full rounded text-gray-600 font-bold cursor-pointer hover:bg-gray-300\">\n                Y\u0131l d\u00f6n\u00fcm\u00fc ikramiyeleri veya uzun vadeli primler vergiden muaf m\u0131d\u0131r?                <span class=\"h-6 w-6 flex items-center justify-center text-teal-500\"><i class=\"fa-add\"><\/i><\/span>\n            <\/div>\n            <div class=\"faq-answer hidden p-3\">\n                <div class=\"text-gray-600 mb-3\">\n                    Prensip olarak, y\u0131ld\u00f6n\u00fcm\u00fc ikramiyeleri gelir vergisine ve sosyal g\u00fcvenlik primlerine tabidir. Tam vergi muafiyeti yaln\u0131zca belirli vergisiz ayni yard\u0131mlar veya yasal olarak ayr\u0131cal\u0131kl\u0131 yard\u0131mlar gibi istisnai durumlarda s\u00f6z konusudur. Y\u0131ld\u00f6n\u00fcm\u00fc ikramiyesinin vergisiz verilip verilmeyece\u011fi ve ne \u00f6l\u00e7\u00fcde verilece\u011fi, ikramiyenin \u00f6zel yap\u0131s\u0131na ve vergi ve i\u015f hukuku h\u00fck\u00fcmlerine ba\u011fl\u0131d\u0131r.                <\/div>\n            <\/div>\n        <\/div>\n\n                    <div class=\"mb-4\">\n            <div class=\"faq-question flex items-center justify-between bg-gray-200 pl-3 pr-2 py-3 w-full rounded text-gray-600 font-bold cursor-pointer hover:bg-gray-300\">\n                Y\u0131l d\u00f6n\u00fcm\u00fc ikramiyeleri ayni yard\u0131m olarak da verilebilir mi?                <span class=\"h-6 w-6 flex items-center justify-center text-teal-500\"><i class=\"fa-add\"><\/i><\/span>\n            <\/div>\n            <div class=\"faq-answer hidden p-3\">\n                <div class=\"text-gray-600 mb-3\">\n                    Evet. Bir\u00e7ok \u015firket, nakit \u00f6deme yerine kupon, hediye veya ek izin g\u00fcnleri gibi vergi muafiyeti sa\u011flayan nakit d\u0131\u015f\u0131 \u00f6demeleri veya avantajlar\u0131 tercih eder. Bu t\u00fcr avantajlar, uzun s\u00fcreli istihdam i\u00e7in bir takdir bi\u00e7imi olabilir ve belirli ko\u015fullar alt\u0131nda vergi avantaj\u0131 sa\u011flayabilir.                <\/div>\n            <\/div>\n        <\/div>\n\n                    <div class=\"mb-4\">\n            <div class=\"faq-question flex items-center justify-between bg-gray-200 pl-3 pr-2 py-3 w-full rounded text-gray-600 font-bold cursor-pointer hover:bg-gray-300\">\n                Hizmet s\u00fcresinin \u00f6zel \u00f6demelerde ne gibi bir rol\u00fc vard\u0131r?                <span class=\"h-6 w-6 flex items-center justify-center text-teal-500\"><i class=\"fa-add\"><\/i><\/span>\n            <\/div>\n            <div class=\"faq-answer hidden p-3\">\n                <div class=\"text-gray-600 mb-3\">\n                    Hizmet s\u00fcresi, y\u0131ld\u00f6n\u00fcm\u00fc ikramiyeleri veya uzun vadeli primler gibi \u00f6zel \u00f6demeler i\u00e7in \u00f6nemli bir kriterdir. Bir \u00e7al\u0131\u015fan\u0131n \u015firkette ne kadar uzun s\u00fcre \u00e7al\u0131\u015ft\u0131\u011f\u0131, genellikle o kadar b\u00fcy\u00fck bir takdir g\u00f6rmesine neden olur. Bu uygulama, deneyimli \u00e7al\u0131\u015fanlar\u0131 elde tutmaya ve uzun y\u0131llar boyunca yapt\u0131klar\u0131 hizmeti takdir etmeye hizmet eder.                <\/div>\n            <\/div>\n        <\/div>\n\n            <\/div>\n\n    <script type=\"application\/ld+json\">\n    {\n        \"@context\": \"https:\/\/schema.org\",\n        \"@type\": \"FAQPage\",\n        \"mainEntity\": [\n            {\n    \"@type\": \"Question\",\n    \"name\": \"Was sind Sonderzahlungen und Pr\u00e4mien?\",\n    \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Sonderzahlungen sind zus\u00e4tzliche Zahlungen des Arbeitgebers, die nicht zum regul\u00e4ren Arbeitsentgelt geh\u00f6ren. Dazu z\u00e4hlen beispielsweise Weihnachts- und Urlaubsgeld, Jubil\u00e4umsgelder oder Heirats- und Geburtsbeihilfen. Pr\u00e4mien sind an das pers\u00f6nliche Erreichen bestimmter Leistungsziele gekn\u00fcpft. wie z.B. Leistungspr\u00e4mien oder Tantiemen.\"\n    }\n},{\n    \"@type\": \"Question\",\n    \"name\": \"Habe ich einen gesetzlichen Anspruch auf Sonderzahlungen?\",\n    \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Nein, es besteht grunds\u00e4tzlich kein gesetzlicher Anspruch auf Sonderzahlungen. Ein Anspruch auf Sonderzahlungen kann jedoch entstehen, wenn diese im Arbeitsvertrag, Tarifvertrag oder einer Betriebsvereinbarung festgelegt sind oder der Arbeitgeber diese wiederholt in gleichbleibender H\u00f6he zahlt. Dann liegt eine betriebliche \u00dcbung vor, welche wiederum einen rechtlichen Anspruch begr\u00fcndet. \"\n    }\n},{\n    \"@type\": \"Question\",\n    \"name\": \"Sind Sonderzahlungen steuerpflichtig?\",\n    \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Ja, Sonderzahlungen sind grunds\u00e4tzlich lohnsteuer- und sozialversicherungspflichtig mit Ausnahme von Corona- und Inflationsausgleichspr\u00e4mien.\"\n    }\n},{\n    \"@type\": \"Question\",\n    \"name\": \"Muss der Arbeitgeber die Inflationsausgleichpr\u00e4mie zahlen?\",\n    \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Der Arbeitgeber ist nicht verpflichtet, die Inflationsausgleichspr\u00e4mie zu zahlen, da es sich dabei um eine freiwillige Leistung handelt. Zahlt der Arbeitgeber die Pr\u00e4mie jedoch aus, muss er den arbeitsrechtlichen Gleichbehandlungsgrundsatz beachten und darf somit keine ungerechtfertigte Ungleichbehandlung vornehmen.\"\n    }\n},{\n    \"@type\": \"Question\",\n    \"name\": \"Wann erhalten Mitarbeiter ein Jubil\u00e4umsgeld f\u00fcr lange Betriebszugeh\u00f6rigkeit?\",\n    \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Ein Jubil\u00e4umsgeld wird h\u00e4ufig gezahlt, wenn Mitarbeiter eine bestimmte Betriebszugeh\u00f6rigkeit erreichen, etwa nach 10, 20 oder 25 Jahren. Ein Anspruch besteht jedoch nur, wenn eine entsprechende Regelung im Arbeitsvertrag, Tarifvertrag oder in einer Betriebsvereinbarung vorhanden ist oder sich aus betrieblicher \u00dcbung ergibt. Ohne solche Grundlagen ist das Jubil\u00e4umsgeld eine freiwillige Leistung des Unternehmens.\"\n    }\n},{\n    \"@type\": \"Question\",\n    \"name\": \"Wie hoch f\u00e4llt eine Jubil\u00e4umszuwendung in Euro typischerweise aus?\",\n    \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Die H\u00f6he einer Jubil\u00e4umszuwendung ist gesetzlich nicht festgelegt und variiert stark. In der Praxis bewegen sich Zahlungen h\u00e4ufig zwischen einigen hundert Euro und mehreren Monatsgeh\u00e4ltern \u2013 abh\u00e4ngig von der Anzahl der Jahre der Betriebszugeh\u00f6rigkeit, der Unternehmenspraxis und dem Anlass des Dienstjubil\u00e4ums.\"\n    }\n},{\n    \"@type\": \"Question\",\n    \"name\": \"Sind Jubil\u00e4umsgelder oder langj\u00e4hrige Pr\u00e4mien steuerfrei?\",\n    \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Grunds\u00e4tzlich sind Jubil\u00e4umsgelder lohnsteuer- und sozialversicherungspflichtig. Eine vollst\u00e4ndige Steuerfreiheit besteht nur in Ausnahmef\u00e4llen, etwa bei bestimmten steuerfreien Sachbez\u00fcgen oder gesetzlich beg\u00fcnstigten Leistungen. Ob und in welchem Umfang eine Jubil\u00e4umspr\u00e4mie steuerfrei gew\u00e4hrt werden kann, h\u00e4ngt von der konkreten Ausgestaltung und den Vorgaben des Steuer- und Arbeitsrechts ab.\"\n    }\n},{\n    \"@type\": \"Question\",\n    \"name\": \"K\u00f6nnen Jubil\u00e4umsleistungen auch als Sachbezug oder Benefit gew\u00e4hrt werden?\",\n    \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Ja. Viele Unternehmen setzen statt einer Geldzahlung auf Benefits oder einen steuerfreien Sachbezug, etwa Gutscheine, Sachpr\u00e4mien oder zus\u00e4tzliche Freistellungstage. Solche Leistungen k\u00f6nnen eine Form der Wertsch\u00e4tzung f\u00fcr langj\u00e4hrige Mitarbeit sein und unter bestimmten Voraussetzungen steuerlich beg\u00fcnstigt sein.\"\n    }\n},{\n    \"@type\": \"Question\",\n    \"name\": \"Welche Rolle spielt die Dauer der Betriebszugeh\u00f6rigkeit bei Sonderzahlungen?\",\n    \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Die Dauer der Betriebszugeh\u00f6rigkeit ist ein zentrales Kriterium f\u00fcr Sonderzahlungen wie Jubil\u00e4umsgelder oder langj\u00e4hrige Pr\u00e4mien. Je l\u00e4nger ein Mitarbeiter dem Unternehmen angeh\u00f6rt, desto h\u00f6her f\u00e4llt die Anerkennung h\u00e4ufig aus. Diese Praxis dient der Bindung erfahrener Besch\u00e4ftigter und der Anerkennung ihres Dienstes \u00fcber viele Jahre hinweg.\"\n    }\n}\n        ]\n    }\n    <\/script>                        <\/div>\n                    <\/div>\n                <\/div>\n                    \n        \n    <\/div>\n\n<\/div>\n            <\/div>\n            <\/div>\n\n\n\n\n\n<p>Resim kayna\u011f\u0131: darval | <a href=\"https:\/\/www.canva.com\/photos\/\">Canva.com<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0130\u015fvereninizden ola\u011fan veya ola\u011fan\u00fcst\u00fc bir fesih mi ald\u0131n\u0131z? Evet, kar\u015f\u0131 koyabilir ve haks\u0131z fesih davas\u0131 a\u00e7abilirsiniz. Ancak h\u0131zl\u0131 hareket etmeniz gerekiyor! A\u015fa\u011f\u0131daki makalede, di\u011fer konular\u0131n yan\u0131 s\u0131ra, nelere dikkat etmeniz gerekti\u011fini ve haks\u0131z fesih s\u00fcrecinin nas\u0131l i\u015fledi\u011fini \u00f6\u011freneceksiniz.<\/p>","protected":false},"author":1,"featured_media":8447,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[8,7,6],"class_list":["post-8446","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemein","tag-boni","tag-praemien","tag-sonderzahlungen"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sonderzahlungen &amp; Pr\u00e4mien: Ein \u00dcberblick! | Smart-Arbeitsrecht<\/title>\n<meta name=\"description\" content=\"In diesem Artikel erfahren Sie, was Sonderzahlungen und Pr\u00e4mien sind und in welchen F\u00e4llen Arbeitnehmer Anspruch auf diese haben.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/smart-arbeitsrecht.de\/tr\/sonderzahlungen-und-praemien\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sonderzahlungen &amp; Pr\u00e4mien: Ein \u00dcberblick! | Smart-Arbeitsrecht\" \/>\n<meta property=\"og:description\" content=\"In diesem Artikel erfahren Sie, was Sonderzahlungen und Pr\u00e4mien sind und in welchen F\u00e4llen Arbeitnehmer Anspruch auf diese haben.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/smart-arbeitsrecht.de\/tr\/sonderzahlungen-und-praemien\/\" \/>\n<meta property=\"og:site_name\" content=\"Smart-Arbeitsrecht\" \/>\n<meta property=\"article:published_time\" content=\"2024-09-10T08:47:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-20T12:43:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/smart-arbeitsrecht.de\/wp-content\/uploads\/2024\/09\/Sonderzahlungen.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"712\" \/>\n\t<meta property=\"og:image:height\" content=\"474\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Raphael Lugowski\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"Raphael Lugowski\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/smart-arbeitsrecht.de\/sonderzahlungen-und-praemien\/\",\"url\":\"https:\/\/smart-arbeitsrecht.de\/sonderzahlungen-und-praemien\/\",\"name\":\"Sonderzahlungen &amp; Pr\u00e4mien: Ein \u00dcberblick! 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