{"id":10880,"date":"2022-12-08T13:14:26","date_gmt":"2022-12-08T10:14:26","guid":{"rendered":"https:\/\/personohr.com\/tr\/?p=10880"},"modified":"2022-12-08T13:19:46","modified_gmt":"2022-12-08T10:19:46","slug":"bordro-nedir-e-bordronun-sagladigi-avantajlar","status":"publish","type":"post","link":"https:\/\/personohr.com\/tr\/bordro-nedir-e-bordronun-sagladigi-avantajlar\/","title":{"rendered":"Bordro Nedir? e-Bordronun Sa\u011flad\u0131\u011f\u0131 Avantajlar"},"content":{"rendered":"<h4><strong>Bordro ve \u0130\u015fletmeler<\/strong><\/h4>\n<p><span style=\"font-weight: 400; color: #000000;\">Bordro, insan kaynaklar\u0131 taraf\u0131ndan \u00e7al\u0131\u015fanlar i\u00e7in d\u00fczenlenen de\u011ferli belgeler aras\u0131nda. Belge hem \u00e7al\u0131\u015fan hem de i\u015fveren a\u00e7\u0131s\u0131ndan de\u011ferli oldu\u011fundan dolay\u0131 d\u00fczenleme s\u00fcrecinden da\u011f\u0131t\u0131m\u0131na kadar her a\u015faman\u0131n sorunsuz \u015fekilde y\u00f6netimi \u00f6nemlidir. \u00d6zellikle b\u00fcy\u00fck \u00e7apl\u0131 i\u015fletmelerde bordro d\u00fczenleme daha fazla mesai harcanan bir konu. Ayr\u0131ca i\u015fletme kapasitesi artt\u0131k\u00e7a hata yapma olas\u0131l\u0131\u011f\u0131 da y\u00fckselebilir. Bu konudaki s\u00fcreci daha y\u00f6netilebilir k\u0131lmay\u0131 hedefleyen i\u015fletmeler a\u00e7\u0131s\u0131ndan dijital otomasyonla \u00f6ne \u00e7\u0131kan bir \u00e7\u00f6z\u00fcm. Peki bunun faydalar\u0131 neler? Bordro ile alakal\u0131 detaylar yaz\u0131 dizimizde.\u00a0<\/span><\/p>\n<h4><b>Bordro nedir?\u00a0<\/b><\/h4>\n<p><span style=\"font-weight: 400; color: #000000;\">Bordro, \u00e7al\u0131\u015fma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc yerine getiren i\u015f\u00e7i i\u00e7in ortaya \u00e7\u0131kan \u00fccret ve yan haklar\u0131n verildi\u011fini g\u00f6steren resmi nitelikli bir belgedir. Belgede \u00fccret d\u00f6k\u00fcmleriyle birlikte vergiler veya t\u00fcm kesintilerin yer almas\u0131 kanuni bir zorunluluk. Bu bak\u0131mdan bordroya ili\u015fkin hem 4857 \u0130\u015f Kanunu hem de 5510 Sosyal Sigortalar Kanunu\u2019nda yer alan y\u00fck\u00fcml\u00fcl\u00fcklere dikkat edilmesi \u00f6nem ifade eden bir konu. Ayr\u0131ca bordro d\u00fczenlemeye ili\u015fkin esaslar Vergi Usul Kanunu\u2019nda da yer al\u0131r.\u00a0<\/span><\/p>\n<h5><span style=\"font-weight: 400; color: #000000;\">4857 \u0130\u015f\u00e7i Kanunu\u2019na g\u00f6re bordroda yer almas\u0131 gerekenler:\u00a0<\/span><\/h5>\n<ul>\n<li><span style=\"font-weight: 400; color: #000000;\">\u00c7al\u0131\u015fan\u0131n isim bilgileri<\/span><\/li>\n<li><span style=\"font-weight: 400; color: #000000;\">\u00d6demenin yap\u0131ld\u0131\u011f\u0131 g\u00fcn ve d\u00f6nem<\/span><\/li>\n<li><span style=\"font-weight: 400; color: #000000;\">Asli \u00fccretin haricindeki eklemeler: mesai, bayram ve tatil d\u00f6nemindeki \u00fccretler\u2026<\/span><\/li>\n<li><span style=\"font-weight: 400; color: #000000;\">Kesintiler: vergi, sigorta primi, nafaka veya icra gibi\u2026<\/span><\/li>\n<li><span style=\"font-weight: 400; color: #000000;\">\u0130\u015fveren imzas\u0131<\/span><\/li>\n<\/ul>\n<h5><span style=\"font-weight: 400; color: #000000;\">5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019na g\u00f6re bordroda olmas\u0131 gerekenler:\u00a0<\/span><\/h5>\n<ul>\n<li><span style=\"font-weight: 400; color: #000000;\">\u0130\u015fyerine ait sicil numaras\u0131<\/span><\/li>\n<li><span style=\"font-weight: 400; color: #000000;\">Bordronun ait oldu\u011fu ay<\/span><\/li>\n<li><span style=\"font-weight: 400; color: #000000;\">Sigortal\u0131n\u0131n isim bilgileri<\/span><\/li>\n<li><span style=\"font-weight: 400; color: #000000;\">Sigortal\u0131 ki\u015fiye ait sosyal g\u00fcvenlik sicil numaras\u0131<\/span><\/li>\n<li><span style=\"font-weight: 400; color: #000000;\">Sigortal\u0131 \u00fccreti<\/span><\/li>\n<li><span style=\"font-weight: 400; color: #000000;\">\u00d6deme yap\u0131lan \u00fccret miktar\u0131<\/span><\/li>\n<li><span style=\"font-weight: 400; color: #000000;\">\u00dccret al\u0131m\u0131n\u0131n ger\u00e7ekle\u015fti\u011fine dair sigortal\u0131 ki\u015fi taraf\u0131ndan at\u0131lan imza<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; color: #000000;\">Bordroya ili\u015fkin \u00f6nemli bilgilere yer veren 213 say\u0131l\u0131 Vergi Usul Kanunu, bordroyu fatura yerine ge\u00e7en de\u011ferli belgeler aras\u0131nda g\u00f6sterir. Bu durum i\u015fverenin i\u015f\u00e7ilikle ilgili giderini ispat etmesi a\u00e7\u0131s\u0131ndan bordroyu \u00f6nemli bir belge durumuna getirir. Ayr\u0131ca ilgili Kanun bordroya ili\u015fkin d\u00fczenleyici maddelerinde i\u015f\u00e7i imzas\u0131yla birlikte i\u015fveren veya yetkili m\u00fcd\u00fcr imzas\u0131na, ek olarak bordroyu d\u00fczenleyen \u00e7al\u0131\u015fan\u0131n imzas\u0131na yer verilmesi gerekti\u011fini bildirir. Ayn\u0131 zamanda 213 say\u0131l\u0131 Kanun\u2019da \u015funlar da bordroya ili\u015fkin esaslar aras\u0131nda:\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400; color: #000000;\">Hizmet verenin \u00fccretini ald\u0131\u011f\u0131na dair imzas\u0131<\/span><\/li>\n<li><span style=\"font-weight: 400; color: #000000;\">Varsa vergi karnesi tarihi ve numaras\u0131<\/span><\/li>\n<li><span style=\"font-weight: 400; color: #000000;\">Birim \u00fccret d\u00f6k\u00fcm\u00fc\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400; color: #000000;\">\u00c7al\u0131\u015fma s\u00fcresi\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400; color: #000000;\">\u00dccret \u00fczerinden ortaya \u00e7\u0131kan vergi tutarlar\u0131<\/span><\/li>\n<\/ul>\n<p><b>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-10866\" src=\"https:\/\/personohr.com\/wp-content\/uploads\/2022\/12\/Maas-Bordrosu-Ornegi-300x214.png\" alt=\"Maa\u015f Bordrosu \u00d6rne\u011fi\" width=\"470\" height=\"335\" srcset=\"https:\/\/personohr.com\/wp-content\/uploads\/2022\/12\/Maas-Bordrosu-Ornegi-300x214.png 300w, https:\/\/personohr.com\/wp-content\/uploads\/2022\/12\/Maas-Bordrosu-Ornegi-768x549.png 768w, https:\/\/personohr.com\/wp-content\/uploads\/2022\/12\/Maas-Bordrosu-Ornegi.png 995w\" sizes=\"(max-width: 470px) 100vw, 470px\" \/><\/b><\/p>\n<h4><b>Bordro neden \u00e7al\u0131\u015fanlarla payla\u015f\u0131l\u0131r?<\/b><\/h4>\n<p><span style=\"font-weight: 400; color: #000000;\">Bordro, i\u015fveren ve \u00e7al\u0131\u015fan aras\u0131ndaki uyu\u015fmazl\u0131klar\u0131n mahkemeye ta\u015f\u0131nmas\u0131 halinde en \u00f6nemli kan\u0131t olarak mahkemeye sunulan belgedir. Bu bak\u0131mdan i\u015fveren, \u00e7al\u0131\u015fanla anla\u015ft\u0131\u011f\u0131 \u00fccret \u00fczerinden olu\u015fan hak ve kay\u0131plar\u0131 g\u00f6steren \u00fccret pusulas\u0131n\u0131 (bordro) d\u00fczenlemek durumdad\u0131r. Bu durum \u0130\u015f Kanunu 37. maddesinde \u201cemredici\u201d h\u00fck\u00fcm olarak \u015fu \u015fekilde yer al\u0131r: \u201c\u0130\u015fveren i\u015fyerinde veya bankaya yapt\u0131\u011f\u0131 \u00f6demelerde i\u015f\u00e7iye \u00fccret hesab\u0131n\u0131 g\u00f6sterir imzal\u0131 veya i\u015fyerinin \u00f6zel i\u015faretini ta\u015f\u0131yan bir pusula (bordro) vermek zorundad\u0131r.\u201d\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><span style=\"color: #000000;\">Ayn\u0131 zamanda s\u00f6z konusu maddede bordroya ili\u015fkin baz\u0131 noktalara da temas edilir. \u00d6rne\u011fin, mesai ve tatil gibi d\u00f6nemlerde \u00e7al\u0131\u015fan\u0131n as\u0131l \u00fccretine eklenmesi gereken tutara \u00fccret pusulas\u0131nda yer vermek kanunen zorunludur. B\u00f6ylece hem i\u015fveren hem de \u00e7al\u0131\u015fan aras\u0131nda \u00fccret ve kazan\u0131lan hak \u00f6demelerine y\u00f6nelik g\u00fcvensizlik yaratan durumlar s\u00f6z konusu olmaz. Bu durum firmalar\u0131n \u015feffaf bir \u015fekilde \u00e7al\u0131\u015fmas\u0131 anlam\u0131na da gelir. \u00d6rne\u011fin, bir \u00e7al\u0131\u015fma d\u00f6nemi i\u00e7erisinde fazla mesai yapan i\u015f\u00e7i, mesai \u00fccretinin asli \u00fccretine ek olarak \u00f6dendi\u011fini maa\u015f hesab\u0131nda g\u00f6rebilir. Ancak bunun \u00fccret pusulas\u0131nda yer al\u0131p almad\u0131\u011f\u0131n\u0131<\/span> <span style=\"color: #000000;\">kontrol etmek, ayn\u0131 \u015fekilde i\u015fverenin de mesai \u00f6demesini yapt\u0131\u011f\u0131na dair \u00fccret pusulas\u0131n\u0131 \u00e7al\u0131\u015fana imzalatmaya dikkat etmesi gerekir.\u00a0<\/span><\/span><\/p>\n<h4><b>Bordro payla\u015f\u0131lmad\u0131\u011f\u0131nda ne olur?\u00a0<\/b><\/h4>\n<p><span style=\"font-weight: 400; color: #000000;\">Bordro, her ay d\u00fczenlenmek ve i\u015f\u00e7iye imzalat\u0131lmak durumunda. Bu konuda yetkilendirilen insan kaynaklar\u0131 gerekeni yapmad\u0131\u011f\u0131 durumlarda \u0130\u015f Kanunu\u2019nda yer alan 102\/b maddesi devreye girer. \u0130lgili maddeye dayanarak \u00fccret pusulas\u0131 d\u00fczenlemeyen kurumlara para cezas\u0131 uygulanabilir. S\u00f6z konusu maddede yapt\u0131r\u0131m bordro d\u00fczenlemeye ili\u015fkin gibi g\u00f6z\u00fckse de as\u0131l olarak bunun \u00e7al\u0131\u015fana verilmesini kapsar. \u00c7\u00fcnk\u00fc ayl\u0131k bordro d\u00fczenlendi\u011fini kan\u0131tlayan durum \u00e7al\u0131\u015fan taraf\u0131ndan verilen imzad\u0131r. Dolay\u0131s\u0131yla uyu\u015fmazl\u0131klarda \u00f6nemli bir belge niteli\u011fi ifade eden bordronun d\u00fczenlenip \u0131slak imzal\u0131 \u015fekilde i\u015f\u00e7iye verilmesi gerekir. Bu yap\u0131lmad\u0131\u011f\u0131 zaman i\u015fletmeye d\u00fczenlemedi\u011fi her pusula i\u00e7in 1145 TL para cezas\u0131 s\u00f6z konusu olabilir.\u00a0<\/span><\/p>\n<h4><b>e-Bordro nedir?<\/b><\/h4>\n<p><span style=\"font-weight: 400; color: #000000;\">e-Bordro, \u00e7al\u0131\u015fan \u00fccretine y\u00f6nelik detaylar\u0131 i\u00e7eren bordronun veya \u0130K belgelerinin dijital ortamda \u00e7al\u0131\u015fanlara ula\u015ft\u0131r\u0131lmas\u0131n\u0131 sa\u011flayan otomasyon sistemleridir. Bunlar, yasal ge\u00e7erlili\u011fe sahip olacak \u015fekilde \u00e7al\u0131\u015f\u0131r ve geleneksel \u015fekilde \u0130K taraf\u0131ndan verilen bordrolardan herhangi bir fark\u0131 s\u00f6z konusu de\u011fildir.\u00a0<\/span><\/p>\n<h4><b>e-Bordro i\u015fleri nas\u0131l kolayla\u015ft\u0131r\u0131r?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/h4>\n<p><span style=\"font-weight: 400; color: #000000;\">Bordro, yo\u011fun i\u015f y\u00fck\u00fc ve mesai harcanan bir alan. Bu nedenle \u0130K taraf\u0131nda bordro d\u00fczenlerken kaybedilen zaman ve harcanan enerji \u00f6nemli bir sorun. Ayr\u0131ca bir nevi evrak i\u015fine yo\u011fun enerji sarf edilmesi, i\u015fletme i\u00e7in \u0130K departman\u0131n\u0131n \u00f6nemi d\u00fc\u015f\u00fcn\u00fcl\u00fcnce kabul edilebilir bir durum de\u011fil.\u00a0 Bunu a\u015fman\u0131n yolu s\u00fcrecin daha h\u0131zl\u0131 \u015fekilde y\u00f6netilmesini sa\u011flayan otomasyonlardan yararlanmak. B\u00f6ylece insan kaynaklar\u0131 \u00f6nemli avantajlar elde edebilir. \u0130\u015fte onlardan baz\u0131lar\u0131\u2026<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400; color: #000000;\">\u0130\u015fg\u00fcc\u00fc kayb\u0131 \u00f6nlenir. Ayr\u0131ca k\u0131rtasiye giderleri azal\u0131r. Bu konuda en \u00f6nemli tasarruf zamand\u0131r.\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400; color: #000000;\">Yukar\u0131da bordroya ili\u015fkin esaslara yer veren kanunlardaki sorumluluklar firma taraf\u0131ndan kolayca yerine getirilir.\u00a0\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400; color: #000000;\">Bordrolar\u0131n teker teker veya toplu halde g\u00f6nderimine imkan tan\u0131r. \u00c7al\u0131\u015fanlara bordrolar\u0131n\u0131 g\u00f6ndermek iki dakikadan daha k\u0131sa s\u00fcrebilir.\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400; color: #000000;\">Etkin bordro y\u00f6netimi \u00e7al\u0131\u015fan\u0131n i\u015fletmeye olan g\u00fcvenini art\u0131r\u0131r.\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400; color: #000000;\">\u0130nsan kaynaklar\u0131, daha fazla \u00e7al\u0131\u015fan motivasyonu \u00fczerine yo\u011funla\u015f\u0131r.\u00a0<\/span><\/li>\n<\/ol>\n<h4><b>e-Bordronun T\u00dcB\u0130TAK zaman damgas\u0131 ile payla\u015f\u0131m\u0131 nas\u0131l olur?<\/b><\/h4>\n<p><span style=\"font-weight: 400; color: #000000;\">Bordo, yasal bir belge ve bunun dijitalle\u015fmesi halinde yasal ge\u00e7erlili\u011fini korumas\u0131 olduk\u00e7a \u00f6nemlidir. Bu a\u015famada devreye 5070 say\u0131l\u0131 Elektronik \u0130mza Kanunu\u2019 na uygun \u00e7al\u0131\u015fan \u0130K otomasyonlar\u0131 girebilir. Bu sistemler, T\u00dcB\u0130TAK zaman damgas\u0131na sahip \u015fekilde \u00e7al\u0131\u015f\u0131r ve SMS\/OTP kimlik do\u011frulama sistemiyle entegre haldedir.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\"><a href=\"https:\/\/personohr.com\/tr\/calisan-bagliligi-ic-iletisim\/\"><span style=\"color: #0000ff;\">Dijital \u0130K uygulamalar\u0131ndaki e-bordro<\/span><\/a> \u00e7al\u0131\u015fma prensibi k\u0131saca \u015f\u00f6yledir: \u00c7al\u0131\u015fanlara ait bordrolar PDF format\u0131nda \u0130K yaz\u0131l\u0131m\u0131na y\u00fcklenir. Kurum diledi\u011fi zaman toplu olarak bordrolar\u0131 payla\u015f\u0131r. Bu a\u015famada her bordroya zaman damgal\u0131 olarak kurum onay\u0131 eklenir. S\u00fcre\u00e7 ba\u015flat\u0131ld\u0131\u011f\u0131nda her \u00e7al\u0131\u015fan\u0131n mobil cihaz\u0131na bildirim veya telefonuna SMS olarak bilgilendirme yap\u0131l\u0131r. \u00c7al\u0131\u015fan mobil cihaz\u0131 veya bilgisayar \u00fczerinden bordrolar\u0131n\u0131 g\u00f6r\u00fcnt\u00fcleyip zaman damgal\u0131 olarak onay verebilir. \u0130mzal\u0131 e-bordrolar g\u00fcvenli sunucular\u0131nda ar\u015fivlenir.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bordro ve \u0130\u015fletmeler Bordro, insan kaynaklar\u0131 taraf\u0131ndan \u00e7al\u0131\u015fanlar i\u00e7in d\u00fczenlenen de\u011ferli belgeler aras\u0131nda. Belge hem \u00e7al\u0131\u015fan hem de i\u015fveren a\u00e7\u0131s\u0131ndan de\u011ferli oldu\u011fundan dolay\u0131 d\u00fczenleme s\u00fcrecinden da\u011f\u0131t\u0131m\u0131na kadar her a\u015faman\u0131n sorunsuz \u015fekilde y\u00f6netimi \u00f6nemlidir. \u00d6zellikle b\u00fcy\u00fck \u00e7apl\u0131 i\u015fletmelerde bordro d\u00fczenleme daha [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":10869,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":""},"categories":[46],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/personohr.com\/tr\/wp-json\/wp\/v2\/posts\/10880"}],"collection":[{"href":"https:\/\/personohr.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/personohr.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/personohr.com\/tr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/personohr.com\/tr\/wp-json\/wp\/v2\/comments?post=10880"}],"version-history":[{"count":9,"href":"https:\/\/personohr.com\/tr\/wp-json\/wp\/v2\/posts\/10880\/revisions"}],"predecessor-version":[{"id":10889,"href":"https:\/\/personohr.com\/tr\/wp-json\/wp\/v2\/posts\/10880\/revisions\/10889"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/personohr.com\/tr\/wp-json\/wp\/v2\/media\/10869"}],"wp:attachment":[{"href":"https:\/\/personohr.com\/tr\/wp-json\/wp\/v2\/media?parent=10880"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/personohr.com\/tr\/wp-json\/wp\/v2\/categories?post=10880"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/personohr.com\/tr\/wp-json\/wp\/v2\/tags?post=10880"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}