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Bireysel Emeklilik Sistemi\u2019nde (BES) \u00e7al\u0131\u015fanlar\u0131n, i\u015fverenleri taraf\u0131ndan BES’e dahil edilmesine imkan tan\u0131yan otomatik kat\u0131l\u0131m sistemi, 2017 y\u0131l\u0131nda ba\u015flam\u0131\u015ft\u0131. Buna g\u00f6re, t\u00fcm \u00e7al\u0131\u015fanlar\u0131n maa\u015flar\u0131ndan y\u00fczde 3 kesilerek, BES’e aktar\u0131l\u0131yor \u00e7al\u0131\u015fan isterse sistemde kalarak, tasarruf ediyor; istemezse de sistemden ayr\u0131l\u0131yor.<\/p>\n
S\u00f6zc\u00fc\u2019de yer alan habere g\u00f6re TES, emeklilikte olu\u015facak gelir kayb\u0131n\u0131 telafi edecek, \u00e7al\u0131\u015fma d\u00f6nemindeki ya\u015fam standartlar\u0131n\u0131 korumay\u0131 sa\u011flayacak ek emeklilik gelirinin olu\u015fmas\u0131n\u0131 ve hane halk\u0131 tasarruflar\u0131n\u0131n art\u0131r\u0131lmas\u0131n\u0131 ama\u00e7layan bir sistem olarak kurguland\u0131.<\/p>\n
TES, \u00e7al\u0131\u015fan, i\u015fveren ve devlet taraf\u0131ndan, \u00e7al\u0131\u015fan\u0131n bireysel hesab\u0131na yap\u0131lacak nakdi katk\u0131lar\u0131n emeklilik yat\u0131r\u0131m fonlar\u0131nda yat\u0131r\u0131ma y\u00f6nlendirilece\u011fi ve bu fonlar\u0131n se\u00e7iminin ve birikimlerin fonlar aras\u0131ndaki da\u011f\u0131l\u0131m\u0131n\u0131n \u00e7al\u0131\u015fan taraf\u0131ndan yap\u0131laca\u011f\u0131 bir ikinci basamak emeklilik sistemi olarak planland\u0131.<\/p>\n
Kamuoyuna konuyla ilgili daha \u00f6nce yans\u0131yan sistem \u00e7al\u0131\u015fmalar\u0131na g\u00f6re kapsam dahilindeki t\u00fcm \u00e7al\u0131\u015fanlar karma TES\u2019e dahil olacak, sonra dileyen ki\u015fi iste\u011fe ba\u011fl\u0131 TES\u2019e ge\u00e7i\u015f yapabilecek. Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girmesiyle t\u00fcm \u00e7al\u0131\u015fanlar\u0131n k\u0131dem tazminat\u0131na tabi ge\u00e7mi\u015f d\u00f6neme ili\u015fkin haklar\u0131 ayn\u0131 \u015fekilde korunacak. \u00c7al\u0131\u015fan\u0131n bu tarihten \u00f6nceki \u00e7al\u0131\u015fma s\u00fcrelerine ili\u015fkin k\u0131dem tazminat\u0131na ili\u015fkin haklar\u0131 g\u00fcvenceye al\u0131narak karma TES\u2019e ge\u00e7i\u015f yap\u0131lacak. K\u0131dem tazminat\u0131n\u0131 hak edecek \u015fekilde i\u015ften ayr\u0131lan \u00e7al\u0131\u015fan, ge\u00e7mi\u015f k\u0131dem tazminat\u0131n\u0131 alabilecek, ayr\u0131ca yeni sisteme bir aktar\u0131m yap\u0131lmayacak.<\/p>\n
K\u0131dem tazminat\u0131 sisteminde br\u00fct \u00fccretinin y\u00fczde 8,33\u2019\u00fcn\u00fc k\u0131dem tazminat\u0131 olarak alan i\u015f\u00e7i, karma TES\u2019te y\u00fczde 5,33\u2019\u00fc k\u0131dem tazminat\u0131, y\u00fczde 3\u2019\u00fc i\u015fveren katk\u0131s\u0131 olmak \u00fczere toplamda y\u00fczde 8,33\u2019l\u00fck hakka sahip olacak. Y\u00fczde 3\u2019l\u00fck i\u015fveren katk\u0131s\u0131 bireysel fon hesab\u0131nda toplanacak.<\/p>\n
Mevcut durumda \u00e7al\u0131\u015fan istifa etti\u011finde y\u00fczde 8,33\u2019l\u00fck k\u0131dem hakk\u0131n\u0131n t\u00fcm\u00fc yanarken, karma TES\u2019te bireysel fon hesab\u0131ndaki y\u00fczde 3\u2019l\u00fck hakk\u0131 sakl\u0131 kalacak. \u00c7al\u0131\u015fanlar\u0131n karma TES\u2019e ge\u00e7meden \u00f6nceki k\u0131dem tazminat\u0131 hakk\u0131 da sakl\u0131 olaca\u011f\u0131ndan herhangi bir hak kayb\u0131 s\u00f6z konusu olmayacak.<\/p>\n
\u0130ste\u011fe ba\u011fl\u0131 TES kapsam\u0131nda bireysel fon hesab\u0131nda biriken tutar, \u00e7al\u0131\u015fan\u0131n baz\u0131 istisnalar d\u0131\u015f\u0131nda her durumda ve ayn\u0131 i\u015f yerinde 1 y\u0131ldan fazla \u00e7al\u0131\u015fmas\u0131 kayd\u0131yla i\u015ften kendisi ayr\u0131lmas\u0131 ko\u015fullar\u0131nda da kazan\u0131lm\u0131\u015f hakk\u0131 olacak.<\/p>\n
\u00c7al\u0131\u015fan hakl\u0131 fesih sebebi d\u0131\u015f\u0131nda i\u015ften \u00e7\u0131kar\u0131l\u0131r veya istifa ederse bireysel fon hesab\u0131nda \u00e7al\u0131\u015ft\u0131\u011f\u0131 son firmadaki d\u00f6nemine ait biriken tutar\u0131 aynen korunacak.<\/p>\n
\u00c7al\u0131\u015fma s\u00fcresi bir y\u0131ldan fazla ise i\u015f veya hizmet akdi ahlak ve iyi niyet kurallar\u0131na uyulmad\u0131\u011f\u0131 hallerde feshedilen \u00e7al\u0131\u015fan\u0131n, son firmas\u0131ndaki \u00e7al\u0131\u015fma s\u00fcresi i\u00e7in olu\u015fan i\u015fveren katk\u0131 pay\u0131 ve devlet katk\u0131s\u0131n\u0131n fonda biriken tutar\u0131n\u0131n y\u00fczde 50\u2019si bireysel fon hesab\u0131nda korunurken y\u00fczde 50\u2019si TES sigorta hesab\u0131na aktar\u0131lacak. Bu tutar, varsa hukuki s\u00fcre\u00e7 kesinle\u015fene kadar \u00e7al\u0131\u015fan\u0131n hesab\u0131nda blokeli olarak bekletilecek.<\/p>\n
Bir y\u0131ldan daha az s\u00fcrede i\u015f veya hizmet akdi feshedilen veya istifa ederek i\u015ften ayr\u0131lan \u00e7al\u0131\u015fan\u0131n i\u015fveren katk\u0131 pay\u0131 ve devlet katk\u0131s\u0131 TES sigorta hesab\u0131na aktar\u0131lacak ve bu tutar, varsa hukuki s\u00fcre\u00e7 kesinle\u015finceye kadar \u00e7al\u0131\u015fan\u0131n hesab\u0131nda blokeli olarak tutulacak.<\/p>\n
Karma TES\u2019te y\u00fczde 5,33\u2019l\u00fck k\u0131dem hakk\u0131 ve y\u00fczde 3 i\u015fveren katk\u0131s\u0131 al\u0131n\u0131rken, iste\u011fe ba\u011fl\u0131 TES\u2019te y\u00fczde 4 i\u015fveren katk\u0131s\u0131n\u0131n yan\u0131 s\u0131ra y\u00fczde 1 (asgari prime esas kazan\u00e7 \u00fczerinden) devlet katk\u0131s\u0131 uygulanacak.<\/p>\n
Sistemde \u00e7al\u0131\u015fan katk\u0131s\u0131, katk\u0131 pay\u0131na esas ayl\u0131k kazanc\u0131 asgari \u00fccret olan \u00e7al\u0131\u015fanlar i\u00e7in y\u00fczde 0,5, katk\u0131 pay\u0131na esas ayl\u0131k kazanc\u0131 asgari \u00fccretle asgari \u00fccretin iki kat\u0131na kadar olan \u00e7al\u0131\u015fanlar i\u00e7in y\u00fczde 1,5, katk\u0131 pay\u0131na esas ayl\u0131k kazanc\u0131 asgari \u00fccretin iki kat\u0131ndan fazla olan \u00e7al\u0131\u015fanlar i\u00e7in y\u00fczde 2,5 olarak belirlendi. \u00c7al\u0131\u015fan\u0131n talepte bulunmas\u0131 halinde, \u00e7al\u0131\u015fan katk\u0131 pay\u0131, katk\u0131 pay\u0131na esas ayl\u0131k kazanc\u0131n y\u00fczde 6\u2019s\u0131na kadar art\u0131r\u0131labilecek.<\/p>\n
Bireysel hesaplara devlet katk\u0131s\u0131 \u00f6demesi nakit olarak yap\u0131lacak. \u00d6deme, \u00e7al\u0131\u015f\u0131lan ve i\u015fveren ile \u00e7al\u0131\u015fan katk\u0131 paylar\u0131n\u0131n sisteme aktar\u0131ld\u0131\u011f\u0131 ay\u0131 takip eden ay\u0131n sonuna kadar ger\u00e7ekle\u015ftirilecek. Birikimler emeklilik yat\u0131r\u0131m fonlar\u0131 arac\u0131l\u0131\u011f\u0131yla de\u011ferlendirilecek. \u00c7al\u0131\u015fan fon se\u00e7imini kendisi yapacak, reel getiri buna g\u00f6re olu\u015facak.<\/p>\n
Emeklilik \u015firketlerine prim alacaklar\u0131n\u0131 sigorta ettirme zorunlulu\u011fu getirilecek. Ayr\u0131ca ahlak ve iyi niyet kurallar\u0131na uymayan haller ve benzeri sebepler kapsam\u0131nda i\u015ften \u00e7\u0131kar\u0131lm\u0131\u015f veya 1 y\u0131ldan az \u00e7al\u0131\u015ft\u0131\u011f\u0131 i\u015f yerinden istifa ederek ayr\u0131lm\u0131\u015f \u00e7al\u0131\u015fanlara ait TES sigorta hesab\u0131na aktar\u0131lan tutarlar da sigorta amac\u0131yla kullan\u0131lacak.<\/p>\n
\u0130\u015f\u00e7i e\u011fer bir y\u0131ldan az \u00e7al\u0131\u015ft\u0131\u011f\u0131 i\u015finden istifa ederse yaln\u0131zca \u00e7al\u0131\u015fan katk\u0131s\u0131 bireysel fon hesab\u0131nda kalacak. Bir y\u0131ldan uzun s\u00fcreli \u00e7al\u0131\u015f\u0131lan i\u015flerden istifa yoluyla ayr\u0131lma durumunda bireysel fon hesab\u0131na \u00f6denen primler hi\u00e7bir i\u015fleme tabi tutulmadan kay\u0131ps\u0131z \u015fekilde hesapta yer almaya ve fonlarda nemalanmaya devam edecek. \u00c7al\u0131\u015fan, sistemden \u00e7\u0131k\u0131\u015f \u015fartlar\u0131na ba\u011fl\u0131 olarak k\u0131smi \u00e7\u0131k\u0131\u015f veya emeklilik ya\u015f\u0131nda bunu alabilecek.<\/p>\n
60 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f kat\u0131l\u0131mc\u0131lara, talep edilmesi halinde, bir defaya mahsus olmak \u00fczere evlilik, bir defaya mahsus olmak \u00fczere i\u015fsiz kal\u0131nmas\u0131, ilk konut edinimi ve a\u011f\u0131r hastal\u0131k gibi sebeplerin her biri i\u00e7in, ba\u015fvuru tarihindeki bireysel emeklilik hesab\u0131ndaki birikim tutar\u0131n\u0131n y\u00fczde 10\u2019unu ve \u00e7oklu yararlan\u0131m halinde k\u0131smi \u00e7eki\u015f hallerinin tamam\u0131 i\u00e7in her hal\u00fckarda k\u0131smi \u00e7\u0131k\u0131\u015f oran\u0131n\u0131n y\u00fczde 20\u2019sini ge\u00e7memek \u00fczere defaten \u00f6deme yap\u0131labilecek.<\/p>\n
Cayma ve ayr\u0131lma hakk\u0131 bulundurmayan bu sistemden tamamen \u00e7\u0131k\u0131\u015f, emeklilik d\u00f6nemi sona erdi\u011finde, \u00e7al\u0131\u015fan\u0131n \u00f6l\u00fcm\u00fc veya maluliyet durumlar\u0131nda olacak. \u00c7al\u0131\u015fan, emekli oldu\u011funda kendisine ba\u011flanacak ayl\u0131k s\u00fcresi bitti\u011finde sistemden \u00e7\u0131km\u0131\u015f olacak.<\/p>\n
\u00c7al\u0131\u015fan bir g\u00fcn bile \u00e7al\u0131\u015fm\u0131\u015f olsa bireysel fon hesab\u0131ndaki hakk\u0131 sakl\u0131 olacak. \u0130\u015fveren taraf\u0131ndan i\u015ften \u00e7\u0131kar\u0131lm\u0131\u015f olsa bir g\u00fcnl\u00fck \u00e7al\u0131\u015fmas\u0131 kar\u015f\u0131l\u0131\u011f\u0131 TES katk\u0131s\u0131 hesab\u0131nda duracak.<\/p>\n
Ki\u015fi emekli oldu\u011funda hesab\u0131nda biriken tutar\u0131n y\u00fczde 25\u2019ine kadar toplu \u00f6deme alabilecek. Bireysel fon hesab\u0131nda kalan tutar ayl\u0131k olarak \u00f6denecek.<\/p>\n
TES ikinci basamak emeklilik sistemi olarak kurguland\u0131. Dolay\u0131s\u0131yla Sosyal G\u00fcvenlik Kurumu (SGK) kapsam\u0131ndaki birinci s\u00fctun emeklilik sistemiyle ayr\u0131\u015f\u0131yor. \u00c7al\u0131\u015fan emeklilik ya\u015f\u0131 geldi\u011finde SGK\u2019den emekli olacak, ayr\u0131ca 60 ya\u015f\u0131na geldi\u011finde TES kapsam\u0131nda ikinci emekli ayl\u0131\u011f\u0131n\u0131 alacak. Ki\u015fi, iki emekli ayl\u0131\u011f\u0131n\u0131 da herhangi bir kesinti, oransal azalma olmadan ayn\u0131 anda alabilecek.<\/p>\n
Tamamlay\u0131c\u0131 emeklilik ya\u015f\u0131 60 olarak belirlendi fakat emekli olmak i\u00e7in herhangi bir s\u00fcre \u015fart\u0131 bulunmuyor. \u00c7al\u0131\u015fan ad\u0131na \u00f6denen katk\u0131lar ki\u015finin bireysel fon hesab\u0131nda yer ald\u0131\u011f\u0131 i\u00e7in her \u00e7al\u0131\u015fan emeklilik ya\u015f\u0131n\u0131 doldurdu\u011funda hesab\u0131ndaki birikime hak kazanm\u0131\u015f olacak. Ba\u015fka bir deyi\u015fle 5 y\u0131l \u00e7al\u0131\u015fana da 30 y\u0131l \u00e7al\u0131\u015fana da 60 ya\u015f\u0131n\u0131 doldurdu\u011funda bireysel fon hesab\u0131ndaki birikim kapsam\u0131nda \u00f6deme yap\u0131lacak.<\/p>\n<\/p><\/div>\n