Hukukumuzda i\u015f\u00e7ilerin, ba\u011f\u0131ms\u0131z \u00e7al\u0131\u015fanlar (Ba\u011f-Kur\u2019lular) ve memurlar\u0131n emeklilikleri halinde alacaklar\u0131 ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n hesaplanmas\u0131nda farkl\u0131 farkl\u0131 usuller esas al\u0131nmaktad\u0131r. Genel olarak bak\u0131ld\u0131\u011f\u0131nda i\u015f\u00e7i emeklilikleri<\/a> ve stat\u00fcleri 1999-1988; 1987\u2019de 3495 say\u0131l\u0131 kanuna g\u00f6re prim bor\u00e7lanmayla sa\u011flanan s\u00fcper emeklilik; 1987-1982 ve 1982 \u00f6ncesi olmak \u00fczere 4 d\u00f6nem olarak ele al\u0131nmaktad\u0131r.[1]<\/a> Buna i\u015f\u00e7i ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n hesaplanma y\u00f6ntemin de\u011fi\u015fti\u011fi 1978 ve \u00f6ncesi d\u00f6neminde eklemek gerekir.<\/p>\n G\u00fcn\u00fcm\u00fcz a\u00e7\u0131s\u0131ndan bak\u0131ld\u0131\u011f\u0131nda ise: \u0130\u015f\u00e7ilerin<\/a> maa\u015flar\u0131n\u0131n hesaplanmas\u0131nda: \u00f6rne\u011fin, 2008\u2019den sonra emekli<\/a> olan i\u015f\u00e7ilerin ayl\u0131klar\u0131n\u0131n hesaplanmas\u0131nda; 1999\u2019dan evvelki d\u00f6nem, 2000-2008 aras\u0131 d\u00f6nem ve 2008\u2019den sonraki d\u00f6nem olmak \u00fczere 3 y\u00f6ntem s\u00f6z konusu olmaktad\u0131r.<\/p>\n Bu yaz\u0131da en son 1999 Aral\u0131k ay\u0131 sonuna kadar emekli olan i\u015f\u00e7ilerin emekli yani yasal deyimle ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n hesaplanmas\u0131 ve buna ili\u015fkin de\u011ferlendirmeler yap\u0131lmaktad\u0131r.<\/p>\n 1999 ve \u00f6ncesi emekli olan i\u015f\u00e7ilerin<\/a> ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131 g\u00fcn\u00fcm\u00fcze g\u00f6re hesaplan\u0131rken, 1999 Aral\u0131k d\u00f6nemindeki ayl\u0131k miktar\u0131 2000 y\u0131l\u0131na % 5,9 eklenerek aktar\u0131lmakta; bu \u015fekilde bulunan ayl\u0131k miktar<\/a> da, 2008\u2019e, 7,13326594120697 kat\u0131yla aktar\u0131lmaktad\u0131r. Bu \u015fekilde g\u00fcncellenen tutar 2013 y\u0131l\u0131 Ocak ay\u0131 \u00f6deme d\u00f6nemine kadar, \u00f6denmekte olan, i\u015f\u00e7ilerin ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131na uygulanm\u0131\u015f olan ayl\u0131k art\u0131\u015flar\u0131 ile art\u0131r\u0131lmaktad\u0131r. 2013\u2019den g\u00fcn\u00fcm\u00fcze do\u011fru ayl\u0131klar\u0131n g\u00fcncellemede ise k\u0131saca belirtmek gerekirse, ayl\u0131klara g\u00f6re, enflasyon oranlar\u0131 ve g\u00fcncelleme katsay\u0131lar\u0131 nazara al\u0131nmaktad\u0131r.<\/p>\n \u0130\u015f\u00e7ilerin ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n hesaplanmas\u0131nda, 1999 ve \u00f6ncesinde y\u00fcr\u00fcrl\u00fckte olan ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Hakk\u0131nda Kanunda \u00f6ng\u00f6r\u00fclen \u015fekilde kald\u0131r\u0131lan, 506 say\u0131l\u0131 Sosyal Sigortalar Kanunu (SSK) h\u00fck\u00fcmleri esas al\u0131nmaktad\u0131r. SSK\u2019n\u0131n ilk halinde ayl\u0131klar\u0131n hesaplanmas\u0131nda a\u015fa\u011f\u0131da belirtilece\u011fi \u015fekilde belli y\u0131llara ili\u015fkin toplam kazanc\u0131n ortalamas\u0131 esas al\u0131nmaktayken; daha sonra g\u00f6sterge ve katsay\u0131 sistemine ge\u00e7ilmi\u015ftir. S\u00f6ylendi\u011fi gibi SSK\u2019da, (SSGSSK\u2019daki) ge\u00e7i\u015f h\u00fck\u00fcmleri sakl\u0131 kalmak \u00fczere, Nisan 2008 itibar\u0131yla SSGSSK taraf\u0131ndan y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n Bu do\u011frultuda, SSGSSK\u2019n\u0131n ge\u00e7i\u015f h\u00fck\u00fcmleri kapsam\u0131nda olan ge\u00e7ici 2\/2 maddesi, i\u015f\u00e7ilerin ya\u015fl\u0131l\u0131k almaya hak kazanmalar\u0131na esas olmak \u00fczere 1999\u2019dan evvelki prim ve g\u00fcn say\u0131lar\u0131n\u0131n hesaplanmas\u0131na SSK\u2019n\u0131n ilgili h\u00fck\u00fcmlerinin uygulanmaya devam olunaca\u011f\u0131n\u0131 \u00f6ng\u00f6rm\u00fc\u015ft\u00fcr. SSK\u2019ya bak\u0131ld\u0131\u011f\u0131nda, 1964\u2019den bu yana ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n hesaplanmas\u0131nda \u00f6ng\u00f6rd\u00fc\u011f\u00fc, 61., 96, ek madde 2, 21, 22 ve 23. maddeleri gibi yasal d\u00fczenlemelerin s\u0131kl\u0131kla de\u011fi\u015ftirildi\u011fi g\u00f6r\u00fclmektedir.[2]<\/a><\/p>\n SSGSSK<\/a>\u2019n\u0131n bu h\u00fckm\u00fcnden, 1999 ve \u00f6ncesi emekli edilenlerin t\u00fcm primleri ve g\u00fcn say\u0131lar\u0131 2000 sonras\u0131na ta\u015fmad\u0131\u011f\u0131 i\u00e7in ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131n\u0131n sadece 1999\u2019dan evvelki d\u00f6nemde \u00f6ng\u00f6r\u00fclen yasal us\u00fble g\u00f6re hesaplanaca\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.[3]<\/a><\/p>\n \u0130\u015f\u00e7i ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n g\u00fcncellenmesine ili\u015fkin h\u00fck\u00fcmler getiren ve a\u015fa\u011f\u0131da de\u011finilecek olan 6283 say\u0131l\u0131 kanunun 5. maddesi, SSKGSSK\u2019yage\u00e7ici 39. madde olarak eklenmi\u015ftir.<\/p>\n 6283 say\u0131l\u0131 kanunun SSGSSK\u2019na ek 39. Madde olarak eklenen h\u00fckm\u00fcne g\u00f6re:<\/p>\n Sigortal\u0131n\u0131n 1999 y\u0131l\u0131 Aral\u0131k ay\u0131 \u00f6deme d\u00f6nemi itibar\u0131yla ayl\u0131\u011f\u0131, yukar\u0131daki h\u00fck\u00fcmlere g\u00f6re tespit edilen g\u00f6sterge rakam\u0131, memur ayl\u0131k katsay\u0131s\u0131 ile \u00e7arp\u0131m\u0131n\u0131n ve ayl\u0131k ba\u011flama (y\u00fczdelik) rakam\u0131na oranlamas\u0131[4]<\/a> suretiyle belirlenir.[5]<\/a><\/p>\n Bu (an\u0131lan ge\u00e7ici 39.) madde h\u00fck\u00fcmlerine g\u00f6re 1999 y\u0131l\u0131 Aral\u0131k ay\u0131 \u00f6deme d\u00f6nemi itibar\u0131yla hesaplanan ayl\u0131k tutar, % 5,9 oran\u0131nda art\u0131r\u0131larak 2000 y\u0131l\u0131 Ocak ay\u0131na, 2000 y\u0131l\u0131 Ocak ay\u0131 i\u00e7in bu \u015fekilde hesaplanan ayl\u0131k tutar\u0131 ise, (7,13326594120697) \u00e7arpan\u0131 kullan\u0131larak 2008 y\u0131l\u0131 Ocak ay\u0131na ta\u015f\u0131n\u0131r. Bu \u015fekilde hesaplanan ayl\u0131k tutar\u0131 da, 2008 y\u0131l\u0131 Ocak ay\u0131 \u00f6deme d\u00f6neminden ba\u015flayarak 2013 y\u0131l\u0131 Ocak ay\u0131 \u00f6deme d\u00f6nemine kadar (bu d\u00f6nem dahil) (SSK) kapsam\u0131ndaki sigortal\u0131lara \u00f6denmekte olan ayl\u0131klara uygulanm\u0131\u015f olan ayl\u0131k art\u0131\u015flar\u0131 ile art\u0131r\u0131l\u0131r.<\/p>\n Bu (ge\u00e7ici 39.)maddeye g\u00f6re hesaplanan ayl\u0131k tutar\u0131n\u0131n, sigortal\u0131 veya hak sahiplerine 2013 y\u0131l\u0131 Ocak ay\u0131 \u00f6deme d\u00f6neminde \u00f6denmekte olan ayl\u0131k tutar\u0131n\u0131n alt\u0131nda kalmas\u0131 halinde, mevcut ayl\u0131klar\u0131n \u00f6denmesine devam edilir.<\/p>\n SSK\u2019n\u0131n, 1999 tarihli ve 4447 say\u0131l\u0131 kanun ve \u00f6nceki kanunlarla de\u011fi\u015ftirilmeden evvelki h\u00fck\u00fcmlerine[6]<\/a> g\u00f6re, 1999 ve \u00f6ncesinde emekli olan i\u015f\u00e7ilerin ya\u015fl\u0131l\u0131k ayl\u0131k miktarlar\u0131, SSK\u2019da i\u015f\u00e7iler i\u00e7in \u00f6ng\u00f6r\u00fclen g\u00f6sterge tablosundaki g\u00f6stergenin ve 1999 Aral\u0131k ay\u0131 itibar\u0131yla yay\u0131nlanan memur maa\u015f katsay\u0131s\u0131n\u0131n \u00e7arp\u0131m\u0131n\u0131n % 60\u2019\u0131ndan olu\u015fmaktad\u0131r.<\/p>\n Yukar\u0131da s\u00f6ylendi\u011fi gibi g\u00f6sterge ile \u00e7arp\u0131lacak olan katsay\u0131 olup, bu \u00e7arp\u0131mda katsay\u0131 i\u00e7in memur maa\u015f katsay\u0131s\u0131 rakam\u0131 esas al\u0131nacakt\u0131r. Her d\u00f6nemde bu rakam yasal h\u00fck\u00fcmle ya da yasal h\u00fckme dayanarak Bakanlar Kurulunca (g\u00fcn\u00fcm\u00fczde ise Cumhurba\u015fkanl\u0131\u011f\u0131 Sisteminde Cumhurba\u015fkan\u0131nca) belirlenir\/belirlenmi\u015ftir. 1999 Aral\u0131k ay\u0131nda katsay\u0131 olarak esas al\u0131nan bu rakam 12000(=onikibin)dir.<\/p>\n SSK\u2019da yap\u0131lan de\u011fi\u015fikliklerle[7]<\/a> 1999 ve \u00f6ncesi emekli olan i\u015f\u00e7ilerin ayl\u0131klar\u0131 i\u00e7in g\u00f6sterge ve katsay\u0131 sistemine ge\u00e7ildi\u011fi i\u00e7in, i\u015f\u00e7i ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131na esas g\u00f6sterge tablolar\u0131 da \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.[8]<\/a> \u015eu kadar\u0131n\u0131 belirtelim ki, en son d\u00fczenlemelere g\u00f6re 12 derecelik g\u00f6sterge tablosunda en k\u00fc\u00e7\u00fck 9475; en \u00fcst g\u00f6sterge de 10175\u2019dir. 10225 ile 15175 ve bunlar aras\u0131ndaki t\u00fcm g\u00f6sterge rakamlar\u0131 da 10 dereceli \u00fcst g\u00f6sterge tablosunda yer almaktad\u0131r.<\/p>\n G\u00f6sterge rakamlar\u0131 an\u0131lan g\u00f6sterge ya da \u00fcst derecedeki tablolar\u0131nda[9]<\/a> ayr\u0131 ayr\u0131 belirlenmi\u015ftir. Sistemde g\u00f6sterge tablosu ve \u00fcst g\u00f6sterge tablosu olmak \u00fczere 2 ayr\u0131 tablo \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. \u0130\u015f\u00e7ilerin ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n belirlenmesinde g\u00f6stergenin bulunmas\u0131 \u015fu us\u00fblle olur:<\/p>\n 1-) \u00d6ncelikle g\u00f6stergenin \u00fcst g\u00f6sterge tablosunda olabilece\u011fi g\u00f6zetilerek, i\u015f\u00e7ilerin ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n tahsisinden geriye ilk 10 y\u0131ldaki toplam kazanc\u0131n y\u0131l say\u0131s\u0131 olarak 10\u2019a b\u00f6l\u00fcm\u00fc yap\u0131l\u0131r. Bulunan rakam \u00fcst g\u00f6sterge tablosunda yer al\u0131yorsa bu g\u00f6sterge rakam\u0131 esas al\u0131n\u0131r.<\/p>\n 2-) Bulunan rakam \u00fcst g\u00f6sterge tablosunda yer alm\u0131yorsa, y\u0131ll\u0131k ortalama yeniden, bu sefer geriye do\u011fru, bu sefer ilk 5 y\u0131ll\u0131k ortalama esas al\u0131n\u0131r. Bu \u015fekilde bulunan rakam art\u0131k normal g\u00f6sterge tablosunda aran\u0131r ve bulunacak rakam g\u00f6sterge olarak esas al\u0131n\u0131r.<\/p>\n 3-) Bulunan y\u0131ll\u0131k ortalamalar herhangi bir g\u00f6sterge rakam\u0131na denk gelmiyorsa, i\u015f\u00e7ilerin ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n belirlenmesinde ve yap\u0131lacak i\u015flemlerde, en yak\u0131n g\u00f6sterge rakam\u0131 esas al\u0131n\u0131r.<\/p>\n 10 veya 5 y\u0131ll\u0131k gelirlerin toplam\u0131nda \u201cbirka\u00e7 g\u00fcn dahi prim \u00f6denmi\u015f y\u0131llar ortalamaya dahil edilir\u201d[10]<\/a> Bu durum, g\u00f6sterge rakam\u0131n\u0131n otomatik olarak azalmas\u0131na sebep olacakt\u0131r.<\/p>\n Konumuz kapsam\u0131nda hesaplanacak ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n hesaplanmas\u0131nda yasal ayl\u0131k ba\u011flama oran\u0131 % 60\u2019t\u0131r. Bu oranda azalma ya da \u00e7o\u011falma olabilir:<\/p>\n 1-) % 60\u2019l\u0131k oranlamada (oranlama kesirinin pay k\u0131sm\u0131nda) 5000 g\u00fcnden sonraki her 240 g\u00fcn i\u00e7in 1 puan ekleme; 5000 g\u00fcnden geriye her 240 g\u00fcnl\u00fck eksiklik i\u00e7in de 1 puan azaltma yap\u0131l\u0131r.[11]<\/a><\/p>\n 2-) Erkeklerin 55, kad\u0131nlar\u0131n 50 ya\u015f\u0131n\u0131 doldurduktan sonraki ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131na, fazla her ya\u015f i\u00e7in de ayn\u0131 \u015fekle 1 puan eklenecektir.<\/p>\n 3-) SSK\u2019n\u0131n 2422 say\u0131l\u0131 kanuna de\u011fi\u015fik 96. maddesine g\u00f6re SSK\u2019ya tabi olarak \u201cYa\u015fl\u0131l\u0131k Sigortalar\u0131ndan ba\u011flanacak \u2026 ayl\u0131klar\u0131n hesab\u0131na esas tutulan ayl\u0131\u011f\u0131n alt s\u0131n\u0131r\u0131, g\u00f6sterge tablosundaki en d\u00fc\u015f\u00fck g\u00f6stergenin katsay\u0131 ile \u00e7arp\u0131m\u0131n\u0131n % 70’inden az olamaz<\/em>.\u201d Dolay\u0131s\u0131yla, \u00f6rne\u011fin, 9475 olan en az g\u00f6stergenin 12000 ile \u00e7arp\u0131m\u0131 halinde oranlamada % 70 esas al\u0131nacakt\u0131r.<\/p>\n \u00dcst g\u00f6stergede en az ayl\u0131k ise, 10175 x 12000 x % 60) form\u00fcl\u00fcne g\u00f6re hesaplanan tutardan olacakt\u0131r. Bu \u00fcst g\u00f6sterge tablosuna g\u00f6re hesaplamalarda ayl\u0131k ba\u011flama oran\u0131n\u0131n, yukar\u0131da yazl\u0131 ya\u015f hadlerine ya d 240\u2019a g\u00fcnl\u00fck s\u00fcrelere g\u00f6re yasal art\u0131rma ve eksiltmeler hari\u00e7, % 60\u2019dan az olmayaca\u011f\u0131 anlam\u0131na gelmektedir.<\/p>\n 3-) \u0130\u015f\u00e7i ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n miktar\u0131 hi\u00e7bir \u015fekilde g\u00f6sterge ve katsay\u0131 ile \u00e7arp\u0131m\u0131n\u0131n % 85\u2019ini ge\u00e7emeyecektir.[12]<\/a><\/p>\n 4-) \u00dcst g\u00f6sterge tablosunda en d\u00fc\u015f\u00fck (10. Dereceye ili\u015fkin) g\u00f6sterge i\u00e7in oran % 59,9 olarak, en b\u00fcy\u00fck (1. derecedeki) g\u00f6sterge i\u00e7in ise % 50 olarak al\u0131n\u0131r. \u201cAra g\u00f6stergelerin oranlar\u0131 ise en d\u00fc\u015f\u00fck g\u00f6stergenin kar\u015f\u0131l\u0131\u011f\u0131 olan % 59.9 oran\u0131, izleyen her g\u00f6sterge i\u00e7in binde bir azalt\u0131larak belirlenmi\u015ftir.\u201d[13]<\/a><\/p>\n 6283 say\u0131l\u0131 kanunla \u00f6ng\u00f6r\u00fclen ve yukar\u0131da de\u011finilen g\u00fcncelleme ve intibak usul\u00fcnde ilk esas al\u0131nan ayl\u0131k, 1999 y\u0131l\u0131ndan evvel i\u015f\u00e7ilerin ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n, \u201c1999 y\u0131l\u0131na kadar belirlenmi\u015f miktarlar\u0131\u201d olacakt\u0131r. 1994 y\u0131l\u0131ndan itibaren SSK\u2019ya Hazine yard\u0131m\u0131 yap\u0131lmaya ba\u015flanm\u0131\u015f, prime esas kazanc\u0131n tavan\u0131 artm\u0131\u015ft\u0131r. Bu meyanda ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131 hesaplama usul\u00fc de\u011fi\u015ftirilerek, 1999\u2019dan geriye do\u011fru her y\u0131l katsay\u0131yla g\u00fcncelle\u015ftirme yerine enflasyon oran\u0131nda artm\u0131\u015ft\u0131r.[14]<\/a><\/p>\n 6283 say\u0131l\u0131 kanun g\u00fcncelleme i\u00e7in yukar\u0131da belirtilen katsay\u0131lar\u0131 \u00f6ng\u00f6rm\u00fc\u015ft\u00fcr. Genelge ise daha detayl\u0131 a\u00e7\u0131klama getirmi\u015ftir:<\/p>\n Yap\u0131lan g\u00fcncellemelere 2013\u2019te bulunan rakam, g\u00fcncelleme yap\u0131lmadan al\u0131nacak ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131ndan az ise, \u00e7ok olan usule g\u00f6re \u00f6deme esas al\u0131nacakt\u0131r. \u015e\u00f6yle ki;<\/p>\n \u201c1999 y\u0131l\u0131 Aral\u0131k ay\u0131 \u00f6deme d\u00f6nemi itibar\u0131yla hesaplanan ayl\u0131k tutar\u0131, % 5,9 oran\u0131nda art\u0131r\u0131larak 2000 y\u0131l\u0131 Ocak ay\u0131na, 2000 y\u0131l\u0131 Ocak ay\u0131 i\u00e7in bu \u015fekilde hesaplanan ayl\u0131k tutar\u0131 ise, (7,13326594120697) \u00e7arpan\u0131 kullan\u0131larak 2008 y\u0131l\u0131 Ocak ay\u0131na ta\u015f\u0131n\u0131r. Bu \u015fekilde hesaplanan ayl\u0131k tutar\u0131 da, 2008 y\u0131l\u0131 Ocak ay\u0131 \u00f6deme d\u00f6neminden ba\u015flayarak 2013 y\u0131l\u0131 Ocak ay\u0131 \u00f6deme d\u00f6nemine kadar (bu d\u00f6nem dahil) 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131ndaki sigortal\u0131lara \u00f6denmekte olan ayl\u0131klara uygulanm\u0131\u015f olan ayl\u0131k art\u0131\u015flar\u0131 ile art\u0131r\u0131l\u0131r<\/em>.\u201d[15]<\/a><\/p>\n 1999 ve \u00f6ncesi i\u015f\u00e7i ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n belirlenmesine esas olmak \u00fczere; \u201cya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 almakta olanlar\u0131n ayl\u0131klar\u0131 ise ayn\u0131 <\/em>(4447 say\u0131l\u0131 kanunun) 16. maddesiyle <\/em>(SSGSSK\u2019ya) eklenen Ek 38. madde uyar\u0131nca her ay T\u00dcFE art\u0131\u015f oran\u0131 kadar artt\u0131r\u0131larak \u00f6denecektir.\u201d<\/em> [16]<\/a> Ancak, bu Anayasa Mahkemesi Karar\u0131[17]<\/a> ve bu kararda at\u0131f yap\u0131lan h\u00fck\u00fcmlerden sonra \u00e7\u0131kar\u0131lan 6283 say\u0131l\u0131 kanun h\u00fckm\u00fcnden; bu art\u0131\u015flar\u0131n nazara al\u0131nmad\u0131\u011f\u0131 ve 1999\u2019daki ayl\u0131k miktar\u0131n\u0131n 2000\u2019e ta\u015f\u0131n\u0131rken, sadece % 5,9 oran\u0131nda; bulunan son rakam\u0131n 7,13326594120697 kat\u0131yla art\u0131rmak suretiyle 2008\u2019e ta\u015f\u0131nm\u0131\u015f olaca\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/p>\n 1999 ve \u00f6ncesi geriye do\u011fru t\u00fcm y\u0131llar i\u00e7in hak edilen ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n ya da \u00f6l\u00fcm ayl\u0131klar\u0131n\u0131n 1999\u2019a g\u00fcncellenmesinde; evvelki tarihlerde al\u0131nan ayl\u0131klar\u0131n art\u0131r\u0131ml\u0131 miktarlar\u0131n\u0131n esas al\u0131nacaklar\u0131 malumdur. Zira 6283 say\u0131l\u0131 kanun, 1999\u2019da al\u0131nan \u201cen son ayl\u0131k\u201dtan bahsetmektedir. Bu nedenle \u00f6rne\u011fin 1994\u2019de ayl\u0131k almaya hak kazanan kimsenin, ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n 2000\u2019e ve sonra 2008\u2019e aktar\u0131lmas\u0131nda, 1999\u2019da ald\u0131klar\u0131 en son ve daha evvelki y\u0131llara g\u00f6re art\u0131r\u0131ml\u0131 toplam ayl\u0131k nazara al\u0131nmal\u0131d\u0131r.<\/p>\n \u0130\u015f\u00e7ilerin ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n hesaplanmas\u0131nda \u201c\u00f6denen prim miktarlar\u0131, prim \u00f6deme g\u00fcn say\u0131lar\u0131 gibi unsurlar, ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 ba\u011flanmas\u0131n\u0131n talep edildi\u011fi tarihte y\u00fcr\u00fcrl\u00fckte bulunan mevzuat h\u00fck\u00fcmlerine g\u00f6re farkl\u0131la\u015fmaktad\u0131r. Bundan dolay\u0131 da ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 her sigortal\u0131 i\u00e7in ayn\u0131 olmamaktad\u0131r.\u201d[18]<\/a> A\u00e7\u0131klamak gerekirse:<\/p>\n Yukar\u0131da da de\u011finildi\u011fi \u00fczere, SSK\u2019da ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n d\u00f6nemlere g\u00f6re farkl\u0131 usullere hesapland\u0131\u011f\u0131, g\u00f6r\u00fclmektedir. \u0130lk kez 1978 y\u0131l\u0131nda 2167 say\u0131l\u0131 kanunla ge\u00e7ilen g\u00f6sterge ve katsay\u0131 sisteminin uygulanmalar\u0131nda ve ayl\u0131k ba\u011flama yasal oranlar\u0131nda bir k\u0131s\u0131m yasal de\u011fi\u015fiklikler olmu\u015f;[19]<\/a> bu katsay\u0131 ve g\u00f6sterge sistemi 1999\u2019da 4447 say\u0131l\u0131 kanunla kald\u0131r\u0131lm\u0131\u015ft\u0131r. 1999 ve \u00f6ncesi ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n hak edildikleri tarihte y\u00fcr\u00fcrl\u00fckte olan mevzuata g\u00f6re hesaplanmas\u0131 esas olmu\u015ftur. Dolay\u0131s\u0131yla 1999\u2019da g\u00fcncellemeye esas olacak i\u015f\u00e7i ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n belirlenmesinde; bu ayl\u0131klar, di\u011fer usullerle hesapland\u0131\u011f\u0131nda daha fazla \u00e7\u0131kacak olsa bile, sadece, \u201chak edilen tarihte y\u00fcr\u00fcrl\u00fckte olan usul\u201de g\u00f6re yap\u0131lan hesaplama esas al\u0131nacakt\u0131r.<\/p>\n Bilindi\u011fi gibi, i\u015f\u00e7ilerin ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n belirlenmesinde yeni sistemde farkl\u0131 bir usul benimsenmi\u015ftir. Buna g\u00f6re ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 ortalama ayl\u0131k kazanc\u0131n kanunda belirtilen sabit rakam olarak % 2\u2019lik oranla \u00e7arp\u0131m\u0131 sonucunda ortaya \u00e7\u0131kacakt\u0131r. Ayl\u0131k ortalama kazan\u00e7 da prime esas olan ve her y\u0131l SSKGSSK\u2019n\u0131n 29\/1. maddesinde \u00f6ng\u00f6r\u00fclen katsay\u0131 ile g\u00fcncellenerek belirlenen kazan\u00e7lar\u0131n toplam\u0131n\u0131n, prim g\u00fcn say\u0131s\u0131na b\u00f6l\u00fcm\u00fcnden elde edilecek say\u0131n\u0131n 30 ile \u00e7arp\u0131m\u0131yla bulunan rakamd\u0131r.[20]<\/a> 1999 ve \u00f6ncesinde emekli olan i\u015f\u00e7ilerin ayl\u0131klar\u0131n\u0131n, bu \u015fekilde hesaplanmas\u0131yla katsay\u0131 ve g\u00f6sterge \u00e7arp\u0131m\u0131na g\u00f6re daha fazla olmas\u0131 halinde, daha fazla olan y\u00f6nteme g\u00f6re hesaplanan ayl\u0131k miktar\u0131n\u0131n \u00f6denmesi beklenebilir. Fakat yasal h\u00fck\u00fcmler b\u00f6yle bir se\u00e7enek tan\u0131mam\u0131\u015f olup; SSKGSSK\u2019n\u0131n ge\u00e7ici 1\/2. maddesine g\u00f6re, SSK\u2019n\u0131n y\u00fcr\u00fcrl\u00fckte oldu\u011fu d\u00f6nemde hak edilen ayl\u0131klar\u0131n \u00f6denmesi, SSK h\u00fck\u00fcmlerine g\u00f6re olacakt\u0131r.[21]<\/a><\/p>\n SSK\u2019dan(m. 62), SSGSSK(m. 30) ve 5434 say\u0131l\u0131 Emekli Sand\u0131\u011f\u0131 Kanun(madde: 91), emeklilik\/ ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 almaya hak kazanan birisine ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131n\u0131n, i\u015finden ayr\u0131ld\u0131ktan sonra istekte bulundu\u011fu tarihi takip eden aydan itibaren ba\u011flanaca\u011f\u0131n\u0131 belirtmektedirler. Dilek\u00e7enin emeklilik sebebiyle ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 ba\u011flanmas\u0131n\u0131 istemesi gerekli ve yeterlidir.[22]<\/a><\/p>\n Anayasada sosyal g\u00fcvenlik hakk\u0131 bir temel hak olarak d\u00fczenlenmi\u015ftir: Emeklilik, ilk bak\u0131\u015fta, ki\u015finin aktif \u015fekilde yer ald\u0131\u011f\u0131 \u00e7al\u0131\u015fma hayat\u0131ndan \u00e7ekilmesi sonucunu do\u011furmaktad\u0131r.[23]<\/sup><\/a> Ya\u015fl\u0131l\u0131ktan do\u011facak riskleri kar\u015f\u0131layacak bu ayl\u0131k,[24]<\/sup><\/a> i\u015finden ayr\u0131lan birisinin hakk\u0131 olarak g\u00f6r\u00fclmesi gerekti\u011fi i\u00e7in, dokunulamaz, devredilemez ve vazge\u00e7ilemezdir. \u201cSosyal Hukuk Devletinin temel (amac\u0131), sosyal haklar\u0131n ve s\u00f6zgelimi sosyal g\u00fcvenli\u011fin en iyi, en sa\u011flam ve en etkin bir bi\u00e7imde sa\u011flanmas\u0131d\u0131r.\u201d[25]<\/sup><\/a><\/p>\n \u0130\u015fe ba\u011fl\u0131 hayat a\u015famas\u0131n\u0131n son bulmas\u0131 anlam\u0131na gelen emeklilikle olu\u015fan (gelir yoksunlu\u011fu gibi bir) riskin ger\u00e7ekle\u015fmesi sebebiyle ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 ba\u011flanmas\u0131,[26]<\/sup><\/a> ki\u015filerin maddi ve manevi varl\u0131klar\u0131n\u0131n korunmas\u0131 ve geli\u015ftirilmesi haklar\u0131n\u0131n korunmas\u0131na daha uygundur. Yukar\u0131da an\u0131lan kanunlar, anla\u015f\u0131ld\u0131\u011f\u0131na g\u00f6re, \u00f6rne\u011fin, \u00f6l\u00fcm ya da memurlarda resen veya ya\u015f haddinden emeklilik ayl\u0131klar\u0131n\u0131n ba\u011flanmas\u0131nda, a\u00e7\u0131k\u00e7a b\u00f6yle bir yaz\u0131l\u0131 istek \u015fart\u0131 \u00f6ng\u00f6rmemi\u015flerdir. Emsal kararlarda da bor\u00e7lanman\u0131n sona erdi\u011fi tarihten itibaren ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131na hak kazan\u0131ld\u0131\u011f\u0131na,[27]<\/a> ya da zorunlu olarak emeklili edilme halinde ayl\u0131\u011f\u0131n ba\u011flanmas\u0131nda iste\u011fin \u015fart olmad\u0131\u011f\u0131na[28]<\/a> i\u015faret etmi\u015flerdir<\/p>\n Kanunda a\u00e7\u0131k olmayan, farkl\u0131 anlamlara da gelebilecek h\u00fck\u00fcmler sigortal\u0131 lehine yorumlanmal\u0131d\u0131r.[29]<\/a><\/p>\n T\u00fcm bunlar, ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131n\u0131n yasal olarak hak kazanma \u015fartlar\u0131n\u0131 elde etmek kayd\u0131yla i\u015ften ayr\u0131lma tarihini takip eden aydan itibaren hak edilmi\u015f olabilece\u011fine; yaz\u0131l\u0131 iste\u011fin ise ayl\u0131\u011f\u0131n ba\u015flang\u0131c\u0131 de\u011fil, hak edilen ayl\u0131\u011f\u0131n ba\u011flanmas\u0131 \u015feklinde anla\u015f\u0131labilece\u011fine ili\u015fkin yorumu m\u00fcmk\u00fcn k\u0131lmaktad\u0131r. Aksi hal, Anayasan\u0131n yukar\u0131da belirtilen 10., 12., 17. ve 60. maddelerine ayk\u0131r\u0131 olabilecektir.<\/p>\n Ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n 1999\u2019dan 2000\u2019e % 5,9 oran\u0131yla art\u0131r\u0131larak ta\u015f\u0131nmas\u0131ndan sonra, belirlenen rakam\u0131n (7,13326594120697) kat\u0131n\u0131n 2008\u2019e ta\u015f\u0131nmas\u0131 gerekecektir. 2008\u2019e ta\u015f\u0131nan ayl\u0131k tutar\u0131n; prim miktar\u0131, prim g\u00fcn say\u0131s\u0131 ve hak edi\u015f ya\u015f\u0131 ayn\u0131 olan ve hak edi\u015fi 2000\u2019den sonra olan hatta emsallerin ald\u0131klar\u0131 ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131ndan az olmas\u0131 halinde de kanun yukar\u0131da belirtilen usulden ba\u015fka, avantaj sa\u011flayacak se\u00e7enek \u00f6ng\u00f6rmemi\u015ftir.<\/p>\n \u0130\u015f\u00e7i ayl\u0131klar\u0131n\u0131n g\u00f6sterge ve katsay\u0131yla \u00e7arp\u0131yla elde edilen say\u0131n\u0131n al\u0131naca\u011f\u0131 ayl\u0131k ba\u011flama oran\u0131, her bir \u00fcst g\u00f6sterge i\u00e7in, 59,9 il\u00e2 50 aras\u0131nda, g\u00f6sterge artt\u0131k\u00e7a oran\u0131n azalmas\u0131 \u015feklinde dengeli olarak belirlenir.[30]<\/a> Fakat bu oranlaman\u0131n her bir g\u00f6stergeye g\u00f6re nas\u0131l belirlenece\u011fi kanunda a\u00e7\u0131k\u00e7a ortaya konulmam\u0131\u015ft\u0131r. Bu husus, 2011\/58 say\u0131l\u0131 genelgede[31]<\/a> yukar\u0131da a\u00e7\u0131kland\u0131\u011f\u0131 \u015fekilde, y\u00fckselen her bir g\u00f6sterge rakam\u0131 i\u00e7in 0,001 azalt\u0131larak belirlenece\u011fi belirtilmi\u015ftir. Ancak bu genelge ve eklerinin 2018\/38 say\u0131l\u0131 genelgeyle y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131ld\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.[32]<\/a><\/p>\n <\/em><\/p>\n Yazarlar:<\/p>\n Prof. Dr. R. Cengiz Derdiman e posta: rderdiman@hukukiyaklasim.com<\/p>\n Av. Emirhan Derdiman, Bursa Barosu, Tel: 0 224 99 1453, internet eri\u015fim: https:\/\/www.derdimanhukuk.com<\/a><\/p>\n e-posta: iletisim@derdimanhukuk.com<\/p>\n <\/em>Hukuki Yakla\u015f\u0131m sitesi e posta: iletisim@hukukiyaaklasim.com<\/p>\n 1-) Bu makalenin, yasalara uygun \u015fekilde kaynak g\u00f6sterilip at\u0131f yap\u0131larak kullan\u0131lmas\u0131 hari\u00e7, r\u0131zam\u0131z ve iznimiz al\u0131nmadan ba\u015fka yerlerde yay\u0131mlanamayaca\u011f\u0131n\u0131 ve kullan\u0131lamayaca\u011f\u0131n\u0131 hat\u0131rlatmak isteriz. Bu hususta Yasal Uyar\u0131<\/a> sayfas\u0131n\u0131 da kontrol edebilirsiniz.<\/p>\n 2-) Bu makaleye at\u0131f yap\u0131lmas\u0131 halinde:<\/p>\n R. Cengiz Derdiman-Emirhan Derdiman<\/a>, \u201c<\/em>Ya\u015fl\u0131l\u0131k Ayl\u0131klar\u0131n\u0131n Hesaplamas\u0131 (2000 \u00d6ncesi)\u201d, <\/em>Hukuki Yakla\u015f\u0131m Sitesi<\/em>, <\/em>\u2026\u2026\u2026\u2026\u2026. Eri\u015fim Tarihi: ..\/..\/20..<\/p>\n \u015eeklinde kaynak g\u00f6sterilmesi gerekmektedir.<\/p>\n 3-) \u0130znimiz ve r\u0131zam\u0131z al\u0131nmas\u0131 kayd\u0131yla di\u011fer kullan\u0131mlarda da mutlaka:<\/p>\n Kaynak: R. Cengiz Derdiman-Emirhan Derdiman, \u201c<\/em>Ya\u015fl\u0131l\u0131k Ayl\u0131klar\u0131n\u0131n Hesaplamas\u0131 (2000 \u00d6ncesi)\u201d, <\/em>Hukuki Yakla\u015f\u0131m Sitesi<\/em>, <\/em>\u2026\u2026\u2026\u2026\u2026. Eri\u015fim Tarihi: ..\/..\/20..<\/p>\n \u015eeklinde kaynak g\u00f6sterilmelidir.<\/p>\n [1] TBMM s\u0131ra say\u0131s\u0131: 171, 2012 tarihli ve 6283 say\u0131l\u0131 kanuna ili\u015fkin tekliflerin genel gerek\u00e7eleri ve T\u00fcrkiye B\u00fcy\u00fck Millet ilgili komisyonlar\u0131n raporlar\u0131, https:\/\/www.tbmm.gov.tr\/sirasayi\/donem24\/yil01\/ss171.pdf , eri\u015fim tarihi: 09.04.2021, s. 5.<\/p>\n [2]<\/a> \u015eimdiye kadar kald\u0131r\u0131lan ve de\u011fi\u015ftirilen t\u00fcm h\u00fck\u00fcmler i\u00e7in bak\u0131n\u0131z: Sosyal Sigortalar Kanununun Y\u00fcr\u00fcrl\u00fckten Kald\u0131r\u0131lm\u0131\u015f H\u00fck\u00fcmleri<\/em>, https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/5.5.506.pdf , eri\u015fim: 07.04.2021<\/p>\n [3]<\/a> Yarg\u0131tay 10. Hukuk Dairesi Esas: 2013\/18786, Karar: 2014\/23989, 17.11.2014.<\/strong> \u201cYa\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 ba\u011flanmas\u0131n\u0131 isteyen sigortal\u0131lar\u0131n, 4447 say\u0131l\u0131 Yasa’n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihe kadar olan hizmetleri (de) eski sisteme, sonraki hizmetleri ise yeni sisteme g\u00f6re hesaplanacakt\u0131r.\u201d<\/em> AYM-2001 (Anayasa Mahkemesi esas: 1999\/42, Karar: 2001\/41, 23.2.2001); Ayn\u0131 y\u00f6nde bak\u0131n\u0131z: KDK-2013 (Kamu Denet\u00e7ili\u011fi Kurumu, \u015fik\u00e2yet no: 04.2013\/119 Karar no: 2013\/32, 04.10.2013).<\/p>\n [4]<\/a> Bu husus, daha evvel emekli olup ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 alanlar\u0131n kazan\u0131lm\u0131\u015f haklar\u0131n\u0131 ve hakl\u0131 beklentilerini korumu\u015f olmak anlam\u0131nda isabetli g\u00f6r\u00fclm\u00fc\u015ft\u00fcr: G\u00fczel, Ali-Okur, Ali R\u0131za-Caniklio\u011flu, Nur\u015fen, Sosyal G\u00fcvenlik Hukuku, <\/em>16. Bask\u0131, Beta Yay\u0131nlar\u0131, \u0130stanbul, 2016, s. 545<\/p>\n [5]<\/a> 4447 say\u0131 kanunun 7. maddesi ile bu y\u00f6ntem kald\u0131r\u0131lm\u0131\u015f ve 2000\u2019den sonraki emekliliklerde daha farkl\u0131 bir y\u00f6ntem \u00f6ng\u00f6rm\u00fc\u015ft\u00fcr. Anayasa Mahkemesinin bu karar\u0131na g\u00f6re, \u201c<\/em>4447 say\u0131l\u0131 Yasa’n\u0131n 7. maddesi, ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131na hak kazanan sigortal\u0131lar\u0131n 1.1.2000 tarihinden sonraki hizmetleri i\u00e7in uygulanacakt\u0131r. <\/em>AYM-2001. Bu konuda ayr\u0131ca, Sosyal G\u00fcvenlik Kurumunun 20\/09\/2013 tarihli 2101784640 say\u0131l\u0131 yaz\u0131s\u0131 i\u00e7in bak\u0131n\u0131z: KDK-2013.<\/p>\n Anayasa Mahkemesinin bu (AYM-2001) karar\u0131na g\u00f6re \u201c<\/em>\u00d6nceki sistemde son 5 veya 10 y\u0131l\u0131n ortalamas\u0131n\u0131n al\u0131nmas\u0131, primlerin ilk y\u0131llarda d\u00fc\u015f\u00fck son y\u0131llarda da y\u00fcksek tutulmas\u0131 sonucunu do\u011furdu\u011fundan ger\u00e7ek \u00fccretler \u00fczerinden prim yat\u0131r\u0131lmamas\u0131 olana\u011f\u0131 yarat\u0131lmakta idi. Yeni d\u00fczenlemenin ise, \u00e7al\u0131\u015fma hayat\u0131n\u0131n her d\u00f6neminde \u00fccretlerin do\u011fru olarak beyan edilmesini sa\u011flama amac\u0131na y\u00f6nelik oldu\u011fu a\u00e7\u0131kt\u0131r.<\/em>\u201d<\/p>\n [6]<\/a> SSK\u2019ya ek 16. madde olarak eklenen, 29\/6\/1978 tarih ve 2167 say\u0131l\u0131 Kanunun 14 \u00fcnc\u00fc maddesi ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131n\u0131n hesaplanmas\u0131nda g\u00f6sterge ve katsay\u0131 y\u00f6ntemini getirmi\u015ftir. 11\/12\/1981 tarih ve 2564 ve 28\/1\/1983 tarih ve 2795 say\u0131l\u0131 Kanunlarla, SSK\u2019n\u0131n 61. maddesinde yer alan ayl\u0131k hesaplama usul\u00fcne esas olmak \u00fczere g\u00f6sterge tablosu daha detayl\u0131 ve geni\u015f olarak d\u00fczenlenmi\u015ftir. SSK\u2019n\u0131n 29\/4\/1986 tarih ve 3279 say\u0131l\u0131 Kanunla de\u011fi\u015fik ek 19. maddesinde g\u00f6sterge tablolar\u0131 2\u2019ye \u00e7\u0131kar\u0131lm\u0131\u015f ve daha geni\u015fletilmi\u015ftir.<\/p>\n [7]<\/a> Ibid.<\/p>\n [8]<\/sup><\/a> Bu tablolar i\u00e7in bak\u0131n\u0131z: SGK- Genelge: 2018\/38 (Sosyal G\u00fcvenlik Kurumu Emeklilik Hizmetleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc 2018\/38 say\u0131l\u0131 genelge), s. 403 ve devam\u0131.<\/p>\n [9]<\/a> SGK- Genelge: 2018\/38, Ibid., s. 171<\/p>\n [10]<\/a> Emekli\u2026, op. cit.<\/p>\n [11]<\/a> 25 y\u0131l\u0131n\u0131 doldurmu\u015f (9000 g\u00fcn prim \u00f6demi\u015f) birisinin bu \u015fekilde ayl\u0131k ba\u011flama oran\u0131 % 75\u2019e kadar \u00e7\u0131kabilecektir. \u00dc\u00e7\u0131\u015f\u0131k, H. Fehim, Sosyal G\u00fcvenlik Hukuku, <\/em>\u00d6t\u00fcken Yay\u0131nlar\u0131, \u0130stanbul, 2015, s. 213<\/p>\n [12]<\/a> SGK- Genelge: 2018\/38, op. cit., s. 171.<\/p>\n [13]<\/a> SGK-Genelge 2011\/58 (Sosyal G\u00fcvenlik Kurumu Emeklilik Hizmetleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc 2018\/38 say\u0131l\u0131 genelge), s. 69.<\/p>\n [14]<\/a> \u00dc\u00e7\u0131\u015f\u0131k, s. 216<\/p>\n [15]<\/a> SGK- Genelge: 2018\/38, op. cit., s. 171, 172.<\/p>\n [16]<\/a> AYM-2001<\/p>\n [17]<\/a> Ibid.<\/p>\n [18]<\/a> Kamu Denet\u00e7ili\u011fi Kurumu karar\u0131: \u015fikayet no: 04.2013\/119, karar no: 2013\/32,, 04.10.2013<\/p>\n [19]<\/a> SSK\u2019da 29\/6\/1978 tarih ve 2167 say\u0131l\u0131 kanunla yap\u0131lan de\u011fi\u015fiklikle ilk kez ek 16. madde ile g\u00f6sterge ve katsay\u0131 sistemine ge\u00e7ilmi\u015ftir. Bu kanuna de\u011fi\u015ftirilmeden evvelki olan 61. madde, ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131n\u0131n hesaplanmas\u0131nda prim \u00f6denen son 10 takvim y\u0131l\u0131n\u0131n en fazla prim yatan 7 y\u0131l\u0131n\u0131n ortalamas\u0131n\u0131n % 50\u2019nin y\u0131ll\u0131k ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 olarak verilece\u011fini h\u00fckme ba\u011flam\u0131\u015ft\u0131. Bu durumda y\u0131ll\u0131k toplam miktar\u0131n 12\u2019ye b\u00f6l\u00fcm\u00fc ile ayl\u0131k ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 bulunmaktayd\u0131. 1969 tarih ve 1186 say\u0131l\u0131 kanun ile bu ortalamalara esas al\u0131nacak y\u0131llarda de\u011fi\u015fiklik olmu\u015ftu. Katsay\u0131 ve g\u00f6sterge sistemi 1999 tarihli ve 4447 say\u0131l\u0131 kanunla kald\u0131r\u0131lana kadar uygulanm\u0131\u015ft\u0131r.<\/p>\n [20]<\/a> Bak\u0131n\u0131z: Tuncay, Can-Ekmek\u00e7i, \u00d6mer, Sosyal G\u00fcvenlik Hukuku Dersleri<\/em>, yenilenmi\u015f 18. Bask\u0131, Beta Yay\u0131nlar\u0131, \u0130stanbul, 2016; Alper, Yusuf, T\u00fcrk Sosyal G\u00fcvenlik Sitemi, Sosyal Sigortalar Hukuku<\/em>, G\u00fcncellenmi\u015f 7. Bask\u0131, Dora Yay\u0131nlar\u0131, Bursa 2015, s. 294, 295; S\u00f6zer, Ali Naz\u0131m, T\u00fcrk Sosyal Sigortalar Hukuku, 2. Bask\u0131, Betan Yay\u0131nlar\u0131, \u0130stanbul,2015, s. 392; G\u00fczel-Okur-Caniklio\u011flu, op. cit., s. 543.<\/p>\n [21]<\/a> Tuncay-Ekmek\u00e7i, op. cit., s. 500<\/p>\n [22]<\/a> \u201cDavac\u0131n\u0131n kuruma vermi\u015f oldu\u011fu \u2026 tarihli dilek\u00e7e, a\u00e7\u0131k\u00e7a <\/em>ayl\u0131k ba\u011flanmas\u0131 <\/em>iste\u011fini i\u00e7erdi\u011finden bu beyan\u0131n g\u00f6z ard\u0131 edilip dilek\u00e7enin bilgi isteme ba\u015fvurusu olarak de\u011ferlendirilmesi m\u00fcmk\u00fcn de\u011fildir.\u201d<\/em> Yarg\u0131tay 10. Hukuk Dairesi, , Esas: 2007\/11287 Karar:. 2008\/9225, 1.7.2008, bak\u0131n\u0131z: Ertan, Emre, \u201cYa\u015fl\u0131l\u0131k Ayl\u0131\u011f\u0131 Ba\u011flanmas\u0131 \u0130stemi, Yaz\u0131l\u0131 Ba\u015fvuru Ko\u015fulu Ve Sigortal\u0131 Lehine Yorum \u0130lkesi\u201d \u00c7al\u0131\u015fma ve Toplum<\/em>, say\u0131: 19, ss: 241-251, s. 241.<\/p>\n [23]<\/a> Leena Maxin, J\u00fcrgen Deller, \u201cBesch\u00e4ftigung statt Ruhestand: Individuelles Erleben von Silver Work\u201d<\/em>, Comparative Population Studies \u2013 Zeitschrift f\u00fcr Bev\u00f6lkerungswissenschaft<\/em> Jg. 35, 4, 2010, ss: 767-800, s. 771.<\/p>\n [24]<\/a> Bak\u0131n\u0131z: Anayasa Mahkemesi, esas: 2003\/81, karar: 2007\/50, 17.4.2007; Akg\u00fcner, Tayfun, Kamu Personel Y\u00f6netimi<\/em>, <\/strong>6. Bas\u0131m, Der Yay\u0131nlar\u0131, \u0130stanbul, 2014, s. 318; Can – Ekmek\u00e7i, op. cit., s. 5; \u201cSozialrecht\u201d, Rechtslexikon.net<\/em>, http:\/\/www.rechtslexikon. net\/d\/sozialrecht\/sozialrecht.htm, eri\u015fim tarihi: 24.03.2017<\/p>\n [25]<\/a> Anayasa Mahkemesi, esas: 1976\/ 36 ve karar: 1977\/ 2, 25.1.1977<\/p>\n [26]<\/a> Demirbilek, Sevda, \u201cYa\u015fl\u0131l\u0131k ve Emeklilik \u0130li\u015fkisinin Sosyolojik Boyutu\u201d, Sel\u00e7uk \u00dcniversitesi Sosyal Bilimler Meslek Y\u00fcksek Okulu Dergisi <\/em> Cilt 10, Say\u0131 1-2 y\u0131l: 2007<\/a>, ss: 131-145, s. 135, 136.<\/p>\n [27]<\/a> Yarg\u0131tay 21. Hukuk Dairesi Esas: 2015\/14744 karar: 2015\/22936, 17.12.2015<\/a><\/span><\/p>\n [28]<\/a> Yarg\u0131tay-1977 (Yarg\u0131tay 10. Hukuk Dairesi, Esas:1977\/1893, Karar:1977\/7413, 02.12.1977)<\/p>\n [29]<\/a> Ayn\u0131 kanaat: Ertan, op. cit., s. 247; Yarg\u0131tay -1977, Ibid.,<\/p>\n [30]<\/a> \u201cYa\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131nda; g\u00f6sterge tablosundan ayl\u0131k hesaplanm\u0131\u015f olan i\u00e7in % 60, \u00fcst g\u00f6sterge tablosundan ayl\u0131k hesaplanm\u0131\u015f olan i\u00e7in ise 1999 y\u0131l\u0131 Aral\u0131k ay\u0131nda y\u00fcr\u00fcrl\u00fckte bulunan ve g\u00f6sterge rakam\u0131na g\u00f6re % 59,9 ila % 50 aras\u0131nda belirlenmi\u015f olan taban ayl\u0131k ba\u011flama oran\u0131 esas al\u0131n\u0131r.\u201d SGK- Genelge: 2018\/38 op. cit., s. 171.<\/p>\nYa\u015fl\u0131l\u0131k Ayl\u0131klar\u0131n\u0131n Hesaplanmas\u0131na \u0130li\u015fkin Genel Hukuki Seyir<\/h4>\n
\u0130\u015f\u00e7ilerin Ya\u015fl\u0131l\u0131k Ayl\u0131klar\u0131n\u0131n Hesaplama Us\u00fbl\u00fc<\/h3>\n
6283 say\u0131l\u0131 kanunda \u00f6ng\u00f6r\u00fclen hesaplama (\u2248g\u00fcncelleme ve intibak) usul\u00fc<\/h4>\n
G\u00f6sterge, Katsay\u0131 ve Ayl\u0131k Ba\u011flama Oranlar\u0131<\/h4>\n
Katsay\u0131<\/h4>\n
G\u00f6sterge<\/h4>\n
Ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131n\u0131n hakedilmesinde ayl\u0131k ba\u011flama oranlar\u0131<\/h4>\n
Hesaplamaya Esas Olacak Parametreler<\/h3>\n
Genel Olarak Hukuksal de\u011ferlendirmeler<\/h3>\n
\u201c1999\u2019daki Ayl\u0131k\u201d Kavram\u0131<\/h4>\n
Ayl\u0131k Hesaplanmas\u0131nda Hakedi\u015f Tarihindeki Mevzuat<\/h4>\n
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Ya\u015fl\u0131l\u0131k Ayl\u0131klar\u0131n\u0131n Hakedi\u015flerin Ba\u015flang\u0131c\u0131<\/h4>\n
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Ya\u015fl\u0131l\u0131k Ayl\u0131klar\u0131n\u0131n G\u00fcncellenmesi<\/h4>\n
Dikkat :<\/em><\/h4>\n
<\/a>Dipnotlar<\/h4>\n
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