{"id":161799,"date":"2022-11-03T12:17:40","date_gmt":"2022-11-03T08:17:40","guid":{"rendered":""},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-29T20:00:00","slug":"","status":"publish","type":"post","link":"https:\/\/ucnoqta.az\/?p=161799","title":{"rendered":"\u0130\u015f\u00e7inin ezamiyy\u0259 haqq\u0131 nec\u0259 hesablan\u0131r?"},"content":{"rendered":"

\u0130\u015fçinin ezamiyy\u0259td\u0259 oldu\u011fu müdd\u0259t üçün ona ezamiyy\u0259t haqq\u0131n\u0131n öd\u0259nilm\u0259si il\u0259 ba\u011fl\u0131 mü\u0259yy\u0259n suallar yaran\u0131r? Bu \u0259m\u0259k qanunvericiliyi eksperti Nüsr\u0259t X\u0259lilov ayd\u0131nl\u0131q g\u0259tirir.<\/strong><\/p>\n

Ezamiyy\u0259td\u0259 oldu\u011fu vaxt, o cüml\u0259d\u0259n yolda oldu\u011fu vaxt üçün ezam olunan i\u015fçinin \u0259sas i\u015f yeri (v\u0259zif\u0259si) v\u0259 orta \u0259m\u0259khaqq\u0131 saxlan\u0131l\u0131r. \u018fm\u0259k M\u0259c\u0259lll\u0259sinin 179-cu madd\u0259sin\u0259 \u0259sas\u0259n, bir s\u0131ra hallarda i\u015fçinin i\u015f yeri v\u0259 orta \u0259m\u0259khaqq\u0131n\u0131n saxland\u0131\u011f\u0131 hallar mü\u0259yy\u0259nl\u0259\u015fdirilib. H\u0259min madd\u0259d\u0259 göst\u0131rilir ki, i\u015fçi qanunvericilikl\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallarda v\u0259 qaydada dövl\u0259t v\u0259 ictimai v\u0259zif\u0259l\u0259rin yerin\u0259 yetirilm\u0259sin\u0259 c\u0259lb edildiyi müdd\u0259t \u0259rzind\u0259 i\u015f yeri, v\u0259zif\u0259si (pe\u015f\u0259si) saxlan\u0131lmaqla ona orta \u0259m\u0259khaqq\u0131 öd\u0259nilm\u0259lidir. Bu hallardan biri d\u0259 ya\u015fad\u0131\u011f\u0131 inzibati \u0259razi vahidind\u0259n ba\u015fqa bölg\u0259y\u0259, habel\u0259 xarici ölk\u0259l\u0259r\u0259 ezam olunmaqd\u0131r. Madd\u0259d\u0259n d\u0259 göründüyü kimi, ezamiyy\u0259t zaman\u0131 i\u015fçinin i\u015f yeri v\u0259 orta \u0259m\u0259khaqq\u0131 m\u0259bl\u0259\u011fi saxlanmal\u0131 v\u0259 ona orta \u0259m\u0259khaqq\u0131 öd\u0259nilm\u0259lidir.<\/p>\n

Misal 1: Yeni sat\u0131\u015f m\u0259nt\u0259q\u0259l\u0259rinin aç\u0131lmas\u0131 s\u0259b\u0259bil\u0259 bazar ara\u015fd\u0131rmas\u0131 etm\u0259k üçün “A” mü\u0259ssis\u0259sind\u0259 çal\u0131\u015fan i\u015fçi 2021-ci ilin fevral ay\u0131nda mü\u0259ssis\u0259 r\u0259hb\u0259rliyi t\u0259r\u0259find\u0259n 4 gün müdd\u0259tin\u0259 Bak\u0131 \u015f\u0259h\u0259rind\u0259n G\u0259nc\u0259 \u015f\u0259h\u0259rin\u0259 ezam olunub. Ezamiyy\u0259t zaman\u0131 orta \u0259m\u0259khaqq\u0131n\u0131n hesablanmas\u0131 v\u0259 ezamiyy\u0259t haqq\u0131n\u0131n mü\u0259yy\u0259n olunmas\u0131 m\u0259s\u0259l\u0259sin\u0259 baxaq:<\/p>\n

\u018fm\u0259k M\u0259c\u0259ll\u0259sinin 177-ci madd\u0259sin\u0259 gör\u0259, orta \u0259m\u0259khaqq\u0131 hesablanark\u0259n öd\u0259ni\u015fd\u0259n \u0259vv\u0259lki 2 ay\u0131n qazanc\u0131 \u0259sas götürülür. \u0130\u015fçinin i\u015fl\u0259diyi i\u015f günl\u0259ri v\u0259 ald\u0131\u011f\u0131 \u0259m\u0259khaqq\u0131 m\u0259bl\u0259\u011fi a\u015fa\u011f\u0131dak\u0131 kimi olub:<\/p>\n

dekabr -22 i\u015f günü, ayl\u0131q \u0259m\u0259khaqq\u0131 1.200 manat;
\nyanvar – 18 i\u015f günü, ayl\u0131q \u0259m\u0259khaqq\u0131 1.300 manat;
\nfevral – 20 i\u015f günü, ayl\u0131q \u0259m\u0259khaqq\u0131 1.200 manat.<\/p>\n

Bir gün\u0259 dü\u015f\u0259n orta \u0259m\u0259khaqq\u0131n\u0131 tapmaq üçün öd\u0259ni\u015fd\u0259n \u0259vv\u0259lki iki ay\u0131n qazanc\u0131n\u0131, öd\u0259ni\u015fd\u0259n \u0259vv\u0259lki iki aydak\u0131 i\u015f günl\u0259rinin say\u0131na bölm\u0259liyik. Y\u0259ni bir gün\u0259 dü\u015f\u0259n orta \u0259m\u0259khaqq\u0131:<\/p>\n

(1.200 + 1.300 ) : (22 + 18) = 62,5 manat;<\/p>\n

Fevralda ezamiyy\u0259td\u0259 oldu\u011fu günl\u0259r\u0259 gör\u0259 \u0259m\u0259khaqq\u0131:<\/p>\n

4 x 62,5 = 250 manat;<\/p>\n

Fevral ay\u0131ndak\u0131 qalan günl\u0259r\u0259 gör\u0259 \u0259m\u0259khaqq\u0131:<\/p>\n

1.200 : 20 (i\u015f günü) = 60 manat (bir i\u015f günün\u0259 dü\u015f\u0259n \u0259m\u0259khaqq\u0131)
\n16 (i\u015f günü) x 60 = 960 manat;
\nfevral ay\u0131 üzr\u0259 c\u0259mi \u0259m\u0259khaqq\u0131:
\n250 + 960 = 1.210 manat;
\ni\u015fçinin 4 günlük ezamiyy\u0259t haqq\u0131:
\n4 x 70 = 280 manat.<\/p>\n

Misal 2: Tutaq ki, i\u015fçi \u0259sas v\u0259 \u0259v\u0259zçilikl\u0259 i\u015f yeri olmaqla “A” v\u0259 “B” mü\u0259ssis\u0259sind\u0259 çal\u0131\u015f\u0131r. \u0130\u015fçi “A” mü\u0259ssis\u0259sind\u0259n ezam olunursa, bu halda ezamiyy\u0259 nec\u0259 t\u0259nziml\u0259nm\u0259lidir?<\/p>\n

\u018fv\u0259zçilik üzr\u0259 i\u015fl\u0259y\u0259n i\u015fçi ezam olunan zaman onun orta \u0259m\u0259khaqq\u0131 onu ezam ed\u0259n t\u0259\u015fkilatda saxlan\u0131l\u0131r. Y\u0259ni \u0259g\u0259r i\u015fçi “A” mü\u0259ssis\u0259sind\u0259n ezam olunmu\u015fdursa, bu halda h\u0259min mü\u0259ssis\u0259d\u0259 orta \u0259m\u0259khaqq\u0131 saxlanacaqd\u0131r. \u018fg\u0259r i\u015fçi \u0259sas v\u0259 \u0259v\u0259zçilikl\u0259 i\u015fl\u0259diyi i\u015f yeri üzr\u0259 eyni vaxtda ezam olunarsa, bu halda onun orta \u0259m\u0259khaqq\u0131 h\u0259r iki i\u015f yerind\u0259 tutdu\u011fu v\u0259zif\u0259 üzr\u0259 saxlan\u0131l\u0131r, ezamiyy\u0259t x\u0259rcl\u0259ri is\u0259 müvafiq raz\u0131l\u0131\u011fa \u0259sas\u0259n ezamiyy\u0259t\u0259 gönd\u0259r\u0259n t\u0259\u015fkilatlar aras\u0131nda bölü\u015fdürülür.<\/p>\n

Misal 3: Mü\u0259ssis\u0259 5 günlük i\u015f qrafiki il\u0259 f\u0259aliyy\u0259t göst\u0259rir. \u015e\u0259nb\u0259 v\u0259 bazar günl\u0259ri mü\u0259ssis\u0259d\u0259 istirah\u0259t günl\u0259ridir. \u0130\u015fçinin ezam olundu\u011fu mü\u0259ssis\u0259d\u0259 is\u0259 i\u015f saatlar\u0131 f\u0259rqlidir. Bu halda i\u015fçi ezam olundu\u011fu mü\u0259ssis\u0259nin yoxsa, çal\u0131\u015fd\u0131\u011f\u0131 mü\u0259ssis\u0259nin i\u015f saatlar\u0131na uy\u011fun i\u015fl\u0259m\u0259lidir?<\/p>\n

Ezam olunan i\u015fçil\u0259r\u0259 ezam olunduqlar\u0131 t\u0259\u015fkilatlar\u0131n i\u015f vaxt\u0131n\u0131n rejimi v\u0259 istirah\u0259t vaxt\u0131 t\u0259tbiq edilir.<\/p>\n

Misal 4: \u0130\u015fçinin çal\u0131\u015fd\u0131\u011f\u0131 “A” mü\u0259ssis\u0259si be\u015fgünlük i\u015f qrafiki il\u0259 f\u0259aliyy\u0259t göst\u0259rir. Mü\u0259ssis\u0259nin istirah\u0259t günl\u0259ri \u015f\u0259nb\u0259 v\u0259 bazar günl\u0259ridir. Ezam olunan mü\u0259ssis\u0259d\u0259 is\u0259 istirah\u0259t günl\u0259ri h\u0259ft\u0259nin cüm\u0259 ax\u015fam\u0131 v\u0259 cüm\u0259 günl\u0259ridir. \u0130\u015fçi ç\u0259r\u015f\u0259nb\u0259 ax\u015fam\u0131 günü ezam olunub. Bu halda i\u015fçiy\u0259 ezam olundu\u011fu mü\u0259ssis\u0259nin i\u015f v\u0259 istirah\u0259t günl\u0259ri rejimi t\u0259tbiq olunaca\u011f\u0131 üçün cüm\u0259 ax\u015fam\u0131 v\u0259 cüm\u0259 günl\u0259ri onun istirah\u0259t günl\u0259ri olacaqd\u0131r.<\/p>\n

\u0130\u015fçi ezamiyy\u0259td\u0259 oldu\u011fu müdd\u0259td\u0259 \u0259m\u0259k qabiliyy\u0259tini müv\u0259qq\u0259ti itir\u0259rs\u0259, bu halda ona müavin\u0259t v\u0259 ezamiyy\u0259 haqq\u0131 hesablanmal\u0131d\u0131rm\u0131? \u018fm\u0259k qabiliyy\u0259tinin müv\u0259qq\u0259ti itirilm\u0259si mü\u0259ssis\u0259nin oldu\u011fu yerd\u0259n k\u0259narda (m\u0259s\u0259l\u0259n, ezamiyy\u0259t zaman\u0131, m\u0259zuniyy\u0259t dövründ\u0259 v\u0259 i.a.) ba\u015f verdikd\u0259 d\u0259 müavin\u0259t i\u015fçinin i\u015f yerind\u0259 t\u0259yin olunur v\u0259 189 nömr\u0259li \u018fsasnam\u0259 il\u0259 mü\u0259yy\u0259n olunmu\u015f qaydada verilir.<\/p>\n

Ezam olunmu\u015f i\u015fçi ezamiyy\u0259 müdd\u0259tind\u0259 \u0259m\u0259k qabiliyy\u0259tini müv\u0259qq\u0259ti itirdiyi halda, ona s\u0259hh\u0259tin\u0259 gör\u0259 h\u0259val\u0259 olunmu\u015f xidm\u0259ti tap\u015f\u0131r\u0131\u011f\u0131 yerin\u0259 yetirm\u0259k v\u0259 yaxud daimi ya\u015fay\u0131\u015f yerin\u0259 qay\u0131tmaq imkan\u0131 olmad\u0131\u011f\u0131 dövr üçün (alt\u0131 aydan art\u0131q olmamaq \u015f\u0259rtil\u0259) ezamiyy\u0259 x\u0259rcl\u0259rinin 1 günlük normas\u0131na uy\u011fun x\u0259rcl\u0259r öd\u0259nilir. Ezam olunmu\u015f i\u015fçinin \u0259m\u0259k qabiliyy\u0259tinin müv\u0259qq\u0259ti itirm\u0259si, h\u0259mçinin s\u0259hh\u0259tin\u0259 gör\u0259 daimi ya\u015fay\u0131\u015f yerin\u0259 qay\u0131tmaq imkan\u0131 olmamas\u0131, s\u0259hiyy\u0259 xidm\u0259tl\u0259ri t\u0259r\u0259find\u0259n mü\u0259yy\u0259n olunmu\u015f qaydada t\u0259sdiq edilm\u0259lidir.<\/p>\n

\u018fm\u0259k qabiliyy\u0259tini müv\u0259qq\u0259ti itirdiyi dövr üçün ezam olunan i\u015fçiy\u0259 ümumi \u0259saslarla \u0259m\u0259k qabiliyy\u0259tini müv\u0259qq\u0259ti itirm\u0259si üzr\u0259 müavin\u0259t verilir. \u018fm\u0259k qabiliyy\u0259tini müv\u0259qq\u0259ti itirdiyi günl\u0259r ezamiyy\u0259tin müdd\u0259tin\u0259 daxil edilmir.<\/p>\n

Göründüyü kimi, ezamiyy\u0259 zaman\u0131 i\u015fçinin \u0259m\u0259k qabiliyy\u0259tini itirm\u0259si adi qaydada i\u015fçinin i\u015f yerind\u0259 \u0259m\u0259k qabiliyy\u0259tinin müv\u0259qq\u0259ti itirilm\u0259si v\u0259r\u0259q\u0259si \u0259sas\u0131nda t\u0259yin edilir v\u0259 bu günl\u0259r ezamiyy\u0259 günl\u0259rin\u0259 daxil edilmir. Amma i\u015fçinin \u0259m\u0259k qabiliyy\u0259tinin müv\u0259qq\u0259ti itirilm\u0259si dövründ\u0259 daimi ya\u015fay\u0131\u015f yerin\u0259 qay\u0131tmaq imkan\u0131 olmad\u0131\u011f\u0131 s\u0259hiyy\u0259 xidm\u0259tli t\u0259r\u0259find\u0259n t\u0259sdiq edil\u0259rs\u0259, alt\u0131 aydan art\u0131q olmamaq \u015f\u0259rtil\u0259 daimi ya\u015fay\u0131\u015f yerin\u0259 qay\u0131tmaq imkan\u0131 olmad\u0131\u011f\u0131 dövr üçün ezamiyy\u0259 x\u0259rcl\u0259rinin 1 günlük normas\u0131na uy\u011fun x\u0259rcl\u0259r öd\u0259nilir.<\/p>\n

B\u0259s ezamiyy\u0259 x\u0259rcl\u0259ri hans\u0131 büdc\u0259 hesab\u0131na qar\u015f\u0131lanmal\u0131d\u0131r?<\/strong><\/p>\n

Qaydalarda n\u0259z\u0259rd\u0259 tutulan normalar daxilind\u0259 ezamiyy\u0259 x\u0259rcl\u0259ri büdc\u0259d\u0259n maliyy\u0259l\u0259\u015fdiril\u0259n t\u0259\u015fkilatlarda x\u0259rcl\u0259r smetas\u0131nda bu m\u0259qs\u0259d üçün n\u0259z\u0259rd\u0259 tutulmu\u015f v\u0259saitl\u0259r hesab\u0131na öd\u0259nilir. Dig\u0259r t\u0259\u015fkilatlarda t\u0259sdiq olunmu\u015f normalar daxilind\u0259 ezamiyy\u0259t x\u0259rcl\u0259ri m\u0259hsulun (i\u015fin v\u0259 xidm\u0259tl\u0259rin) maya d\u0259y\u0259rin\u0259 daxil edilir v\u0259 h\u0259min t\u0259\u015fkilatlar ezamiyy\u0259 x\u0259rcl\u0259rinin normalar\u0131n\u0131 öz s\u0259r\u0259ncamlar\u0131nda qalan m\u0259nf\u0259\u0259t hesab\u0131na art\u0131ra bil\u0259rl\u0259r. Y\u0259ni ezamiyy\u0259 normalar\u0131ndan art\u0131q verilmi\u015f ezamiyy\u0259 haqqlar\u0131 x\u0259rc\u0259 daxil edilmir v\u0259 mü\u0259ssis\u0259l\u0259rin bölü\u015fdürülm\u0259mi\u015f m\u0259nf\u0259\u0259ti hesab\u0131na qar\u015f\u0131lay\u0131rlar.<\/p>\n

Ezamiyy\u0259 zaman\u0131 i\u015fçi özünd\u0259n as\u0131l\u0131 olmayan s\u0259b\u0259bl\u0259rd\u0259n yolda n\u0259z\u0259rd\u0259 tutulandan \u0259lav\u0259 bir neç\u0259 gün vaxt itirmi\u015fdirs\u0259, bu günl\u0259r ezamiyy\u0259 haqq\u0131 hesablanmal\u0131d\u0131rm\u0131?<\/p>\n

Müvafiq s\u0259n\u0259dl\u0259rd\u0259 t\u0259sdiq edilmi\u015f yolda m\u0259vburi dayanma vaxt\u0131 üçün x\u0259rcl\u0259r mü\u0259yy\u0259n edilmi\u015f normalara \u0259sas\u0259n öd\u0259nilir. Q\u0259rara \u0259sas\u0259n, i\u015fçinin yolda itirdiyi m\u0259cburi dayanma vaxt\u0131 üçün ezamiyy\u0259 haqq\u0131 öd\u0259nilm\u0259si n\u0259z\u0259rd\u0259 tutulsa da bu m\u0259s\u0259l\u0259nin i\u015fçinin özünd\u0259n as\u0131l\u0131 olan v\u0259 ya m\u0259cburi dayanma olmas\u0131 hal\u0131n\u0131n s\u0259n\u0259dl\u0259rl\u0259 t\u0259sdiq edilm\u0259si \u0259ks\u0259r hallarda ç\u0259tinlik tör\u0259dir.<\/p>\n

F\u0259rz ed\u0259k ki, i\u015fçi \u0130taliyaya ezam edilmi\u015fdir. Uçu\u015f zaman\u0131 t\u0259yyar\u0259d\u0259 ba\u015f vermi\u015f nasazl\u0131q ucbat\u0131ndan t\u0259yyar\u0259 m\u0259cburi eni\u015f etmi\u015f v\u0259 bu s\u0259b\u0259bd\u0259n i\u015fçi bir gün m\u0259cburi dayanma etmi\u015fdir. Ba\u015f vermi\u015f problemin t\u0259sdiqi üçün i\u015fçi t\u0259r\u0259find\u0259n s\u0259n\u0259d t\u0259qdim edilmi\u015fdir. Bu halda ezamiyy\u0259 x\u0259rcl\u0259rinin normalar\u0131na uy\u011fun olaraq \u0130taliyaya ezamiyy\u0259 x\u0259rcl\u0259rinin 1 günlük normas\u0131na uy\u011fun olaraq \u0259lav\u0259 185 avro öd\u0259nil\u0259c\u0259kdir.<\/p>\n

Misal 5: F\u0259rz ed\u0259k ki, i\u015fçi \u0130taliyaya ezam edilib, ezamiyy\u0259t müdd\u0259ti bitdikd\u0259n sonra bir gün Roman\u0131n g\u0259zm\u0259li-görm\u0259li yerl\u0259rini görm\u0259kd\u0259n ötrü \u0130taliyada qal\u0131b. Bu halda gecikm\u0259 i\u015fçinin ucbat\u0131ndan ba\u015f verdiyin\u0259 gör\u0259 h\u0259min gün üçün ona ezamiyy\u0259t haqq\u0131 öd\u0259nilm\u0259y\u0259c\u0259k.<\/p>\n

Ezamiyy\u0259 x\u0259rcl\u0259ri hans\u0131 x\u0259rcl\u0259rd\u0259n ibar\u0259tdir v\u0259 x\u0259rcl\u0259r nec\u0259 bölü\u015fdürülür?<\/p>\n

Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin mü\u0259yy\u0259n edilmi\u015f 1 günlük normas\u0131n\u0131n 20 faizini günd\u0259lik x\u0259rc (yem\u0259k, rabit\u0259, \u015f\u0259h\u0259rdaxili n\u0259qliyyat v\u0259 dig\u0259r xidm\u0259tl\u0259r üzr\u0259 x\u0259rcl\u0259r daxil olmaqla) t\u0259\u015fkil edir. Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin mü\u0259yy\u0259n edilmi\u015f 1 günlük normas\u0131n\u0131n 80 faizini mehmanxana x\u0259rcl\u0259ri t\u0259\u015fkil edir. Günd\u0259lik x\u0259rc – i\u015fçiy\u0259 ezamiyy\u0259td\u0259 oldu\u011fu müdd\u0259td\u0259 h\u0259r t\u0259qvim günü üçün (yolda oldu\u011fu müdd\u0259t n\u0259z\u0259r\u0259 al\u0131nmaqla) öd\u0259nilir.<\/p>\n

Mehmanxana x\u0259rcl\u0259ri i\u015fçiy\u0259 ezamiyy\u0259td\u0259 oldu\u011fu müdd\u0259td\u0259 h\u0259r t\u0259qvim günü üçün (yolda oldu\u011fu müdd\u0259t n\u0259z\u0259r\u0259 al\u0131nmadan) Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin 1 günlük normas\u0131n\u0131n mehmanxana x\u0259rcl\u0259ri üçün mü\u0259yy\u0259n olunmu\u015f hiss\u0259si miqdar\u0131nda öd\u0259nilir.<\/p>\n

Misal 6: \u0130\u015fçi 30 noyabr 2021-ci il s\u0259h\u0259r saatlar\u0131ndan 1 dekabr ax\u015fam saatlar\u0131na q\u0259d\u0259r ezamiyy\u0259td\u0259 olubsa, ona veril\u0259n ezamiyy\u0259 haqq\u0131nda bir günlük mehmanxana x\u0259rci n\u0259z\u0259r\u0259 al\u0131nacaq. \u0130\u015fçinin yolda oldu\u011fu müdd\u0259t\u0259 gör\u0259 günd\u0259lik ezamiyy\u0259 x\u0259rcl\u0259ri n\u0259z\u0259r\u0259 al\u0131nsa da, mehmanxana x\u0259rci n\u0259z\u0259r\u0259 al\u0131nmayacaq.<\/p>\n

\u0130\u015fçinin ezam olundu\u011fu yer daimi ya\u015fay\u0131\u015f yerin\u0259 yax\u0131n olarsa, bu halda ona ezamiyy\u0259 haqq\u0131 hesablanmal\u0131d\u0131rm\u0131?<\/p>\n

\u0130\u015fçi ezamiyy\u0259td\u0259 oldu\u011fu üçün ona ezamiyy\u0259 haqq\u0131 hesablanmal\u0131d\u0131r, amma özünün daimi ya\u015fay\u0131\u015f yerin\u0259 h\u0259r gün qay\u0131tmaq imkan\u0131 olan ezam olunan i\u015fçiy\u0259 bel\u0259 bir yer\u0259 ezam olundu\u011fu zaman yaln\u0131z müvafiq t\u0259sdiqedici s\u0259n\u0259dl\u0259r \u0259sas\u0131nda yol x\u0259rci öd\u0259nilir, mehmanxana x\u0259rci is\u0259 öd\u0259nilmir.<\/p>\n

\u0130\u015fçinin h\u0259r gün ezam olunma yerind\u0259n özünün daimi ya\u015fay\u0131\u015f yerin\u0259 qay\u0131da bilm\u0259si m\u0259s\u0259l\u0259si h\u0259r bir konkret halda m\u0259saf\u0259nin uzaql\u0131\u011f\u0131, n\u0259qliyyat \u0259laq\u0259sinin \u015f\u0259raiti, yerin\u0259 yetiril\u0259n tap\u015f\u0131r\u0131\u011f\u0131n xarakteri, h\u0259mçinin i\u015fçiy\u0259 istirah\u0259t üçün \u015f\u0259rait yarad\u0131lmas\u0131n\u0131n vacibliyi n\u0259z\u0259r\u0259 al\u0131nmaqla, ezam olunan i\u015fçinin i\u015fl\u0259diyi t\u0259\u015fkilat\u0131n r\u0259hb\u0259ri t\u0259r\u0259find\u0259n h\u0259ll edilir.<\/p>\n

Qura\u015fd\u0131rma, sazlama v\u0259 tikinti i\u015fl\u0259rinin yerin\u0259 yetirilm\u0259si üçün ezam olunan i\u015fçil\u0259r ya\u015fay\u0131\u015f yeri il\u0259 t\u0259min edilibs\u0259, onlara ezamiyy\u0259 haqq\u0131 hans\u0131 qaydada hesablanmal\u0131d\u0131r?<\/p>\n

H\u0259min i\u015fçil\u0259r ya\u015fay\u0131\u015f yeri il\u0259 t\u0259min olunmad\u0131\u011f\u0131 halda ezamiyy\u0259 x\u0259rcl\u0259ri ümumi qaydada hesablan\u0131r. Ya\u015fay\u0131\u015f yeri il\u0259 t\u0259min olunduqda is\u0259 n\u0259qliyyat x\u0259rcl\u0259ri t\u0259sdiqedici s\u0259n\u0259dl\u0259r \u0259sas\u0131nda, günd\u0259lik yem\u0259k x\u0259rci is\u0259 ezamiyy\u0259 müdd\u0259tind\u0259 h\u0259r t\u0259qvim günü üçün Nazirl\u0259r Kabineti t\u0259r\u0259find\u0259n mü\u0259yy\u0259n edilmi\u015f daimi i\u015f vaxt\u0131 yolda keç\u0259n v\u0259 gedi\u015f-g\u0259li\u015f xarakteri da\u015f\u0131yan, növb\u0259 (vaxta) metodu il\u0259 i\u015fl\u0259y\u0259n v\u0259 çöl \u015f\u0259raitind\u0259 çal\u0131\u015fan (günd\u0259lik i\u015f vaxt\u0131 ba\u015fa çatd\u0131qdan sonra öz daimi ya\u015fay\u0131\u015f yerin\u0259 qay\u0131tmaq imkan\u0131 olmayan) mü\u0259ssis\u0259, idar\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n i\u015fçil\u0259rin\u0259 ezamiyy\u0259 x\u0259rcl\u0259ri \u0259v\u0259zin\u0259 h\u0259r gün üçün öd\u0259nil\u0259n v\u0259saitin h\u0259cmin\u0259 uy\u011fun olaraq mü\u0259yy\u0259n edilir. Y\u0259ni h\u0259r gün üçün 15 manat v\u0259sait verilir.<\/p>\n

Qura\u015fd\u0131rma, sazlama v\u0259 tikinti i\u015fl\u0259rind\u0259 ezamiyy\u0259t x\u0259rcl\u0259ri a\u015fa\u011f\u0131dak\u0131 hallarda verilmir:<\/p>\n

– qura\u015fd\u0131rma, sazlama v\u0259 tikinti i\u015fl\u0259rinin apar\u0131ld\u0131\u011f\u0131 yerl\u0259rd\u0259 i\u015f\u0259 q\u0259bil olunan i\u015fçil\u0259r\u0259;
\n– m\u0259zuniyy\u0259td\u0259 oldu\u011fu vaxt, h\u0259mçinin üzürsüz s\u0259b\u0259bd\u0259n i\u015f\u0259 ç\u0131xmad\u0131\u011f\u0131 günl\u0259r üçün;
\n– qura\u015fd\u0131rma, sazlama v\u0259 tikinti i\u015fl\u0259ri apar\u0131lan yerd\u0259n k\u0259narda, dövl\u0259t, yaxud ictimai v\u0259zif\u0259l\u0259ri icra etdiyi vaxt üçün.<\/p>\n

Ezam olunan i\u015fçi mü\u0259ssis\u0259 t\u0259r\u0259find\u0259n xidm\u0259ti avtomobil il\u0259 t\u0259min edildiyi halda ezamiyy\u0259 haqq\u0131 nec\u0259 hesablanmal\u0131d\u0131r?<\/p>\n

Büdc\u0259d\u0259n maliyy\u0259l\u0259\u015fdiril\u0259n dövl\u0259t orqanlar\u0131nda i\u015fin xüsusiyy\u0259tl\u0259ri il\u0259 \u0259laq\u0259dar olaraq respublika \u0259razisi daxilind\u0259 xidm\u0259ti minik avtomobill\u0259ri il\u0259 xidm\u0259ti ezamiyy\u0259t\u0259 gedilm\u0259si z\u0259ruri olan hallarda n\u0259qliyyat vasit\u0259l\u0259ri üçün mü\u0259yy\u0259n edilmi\u015f ayl\u0131q yürü\u015f h\u0259ddind\u0259n art\u0131q yol q\u0259t edildiyi t\u0259qdird\u0259, s\u0259rf edil\u0259n yanaca\u011f\u0131n d\u0259y\u0259ri t\u0259sdiqedici s\u0259n\u0259dl\u0259r \u0259sas\u0131nda ezamiyy\u0259 x\u0259rcl\u0259ri üçün n\u0259z\u0259rd\u0259 tutulmu\u015f v\u0259saitl\u0259r hesab\u0131na n\u0259qliyyat x\u0259rci kimi öd\u0259nilir.<\/p>\n

Ölk\u0259 xaricin\u0259 ezamiyy\u0259 zaman\u0131 hesablama v\u0259 s\u0259n\u0259dl\u0259\u015fdm\u0259 nec\u0259 apar\u0131lmal\u0131d\u0131r?<\/p>\n

Xarici ölk\u0259l\u0259r\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin 1 günlük normas\u0131 Az\u0259rbaycan Nazirl\u0259r Kabinetinin 25 yanvar 2008-ci il tarixli 14 nömr\u0259li q\u0259rar\u0131na \u0259sas\u0259n mü\u0259yy\u0259n edilir. Ezamiyy\u0259 x\u0259rcl\u0259rinin 1 günlük normas\u0131n\u0131n 40 faizini günd\u0259lik yem\u0259k x\u0259rcl\u0259ri t\u0259\u015fkil edir. T\u0259\u015fkilatlar xarici ezamiyy\u0259 x\u0259rcl\u0259rini, bu m\u0259qs\u0259d üçün n\u0259z\u0259rd\u0259 tutulmu\u015f v\u0259saitl\u0259ri mövcud qanunvericiliy\u0259 uy\u011fun olaraq müvafiq xarici valyutaya çevirm\u0259kl\u0259 öd\u0259yirl\u0259r.<\/p>\n

\u0130\u015fçi xarici ezamiyy\u0259 zaman\u0131 h\u0259min gün ölk\u0259y\u0259 qay\u0131td\u0131\u011f\u0131 halda ezamiyy\u0259 haqq\u0131 nec\u0259 hesablan\u0131r?<\/p>\n

\u0130\u015fçi ezamiyy\u0259t\u0259 getdiyi v\u0259 h\u0259min gün Az\u0259rbaycan Respublikas\u0131na qay\u0131td\u0131\u011f\u0131 halda ona n\u0259z\u0259rd\u0259 tutulmu\u015f ezamiyy\u0259 x\u0259rcl\u0259rinin 1 günlük normas\u0131n\u0131n 40 faizi h\u0259cmind\u0259 v\u0259sait öd\u0259nilir. \u0130\u015fçi xarici ölk\u0259 \u0259razisi il\u0259 getdiyi zaman ondan as\u0131l\u0131 olmayan s\u0259b\u0259bl\u0259r\u0259 gör\u0259 tam 1 gün v\u0259 art\u0131q müdd\u0259t\u0259 yolda l\u0259ngiyirs\u0259, h\u0259min müdd\u0259t üçün ona ezamiyy\u0259 x\u0259rcl\u0259rinin 1 günlük normas\u0131 \u0259razisind\u0259 l\u0259ngidiyi ölk\u0259 üçün mü\u0259yy\u0259n edilmi\u015f normalar üzr\u0259 öd\u0259nilir. Üzürsüz s\u0259b\u0259bd\u0259n yolda yuband\u0131\u011f\u0131 vaxt üçün i\u015fçiy\u0259 heç bir x\u0259rc öd\u0259nilmir.<\/p>\n

Ezamiyy\u0259 zaman\u0131 b\u0259zi hallarda ezamiyy\u0259 il\u0259 ba\u011fl\u0131 x\u0259rcl\u0259ri qar\u015f\u0131 t\u0259r\u0259f, y\u0259ni d\u0259v\u0259t ed\u0259n t\u0259r\u0259f öz üz\u0259rin\u0259 götürür. Bu halda ezam olunan i\u015fçiy\u0259 ezamiyy\u0259 haqq\u0131 öd\u0259nilirmi?<\/p>\n

Bütün ezamiyy\u0259 x\u0259rcl\u0259rini d\u0259v\u0259t ed\u0259n t\u0259r\u0259f öz üz\u0259rin\u0259 götürdüyü hallarda i\u015fçiy\u0259 ezamiyy\u0259 x\u0259rci öd\u0259nilmir. D\u0259v\u0259t ed\u0259n t\u0259r\u0259f ezam olunan i\u015fçini yaln\u0131z ya\u015fay\u0131\u015f yeri il\u0259 t\u0259min etdiyi hallarda i\u015fçiy\u0259 h\u0259r gün üçün ezamiyy\u0259 x\u0259rcl\u0259rinin 1 günlük normas\u0131n\u0131n 40 faizi h\u0259cmind\u0259, i\u015fçini yaln\u0131z yem\u0259k x\u0259rci il\u0259 t\u0259min etdiyi hallarda is\u0259 h\u0259r gün üçün ezamiyy\u0259 x\u0259rcl\u0259rinin 1 günlük normas\u0131n\u0131n 60 faizi h\u0259cmind\u0259 v\u0259sait öd\u0259nilir.<\/p>\n

D\u0259v\u0259t ed\u0259n t\u0259r\u0259f i\u015fçiy\u0259 ya\u015fay\u0131\u015f yeri v\u0259 yem\u0259k x\u0259rcini na\u011fd pulla öd\u0259diyi halda, i\u015fçiy\u0259 na\u011fd qaydada öd\u0259nil\u0259n v\u0259sait ezamiyy\u0259 x\u0259rcl\u0259rinin 1 günlük normas\u0131ndan az olarsa, h\u0259min f\u0259rq i\u015fçiy\u0259 öd\u0259nilir.
\nD\u0259v\u0259t ed\u0259n t\u0259r\u0259f i\u015fçini yem\u0259kl\u0259 t\u0259min ed\u0259r\u0259k ya\u015fay\u0131\u015f yeri üçün na\u011fd verdiyi halda, i\u015fçiy\u0259 na\u011fd qaydada öd\u0259nil\u0259n v\u0259sait ezamiyy\u0259 x\u0259rcl\u0259rinin günlük normas\u0131n\u0131n 60 faizind\u0259n az olarsa, h\u0259min f\u0259rq i\u015fçiy\u0259 öd\u0259nilir. D\u0259v\u0259t ed\u0259n t\u0259r\u0259f i\u015fçini ya\u015fay\u0131\u015f yeri il\u0259 t\u0259min ed\u0259r\u0259k yem\u0259k üçün na\u011fd verdiyi halda, i\u015fçiy\u0259 na\u011fd qaydada öd\u0259nil\u0259n v\u0259sait ezamiyy\u0259 x\u0259rcl\u0259rinin 1 günlük normas\u0131n\u0131n 40 faizind\u0259n az olarsa, h\u0259min f\u0259rq i\u015fçiy\u0259 öd\u0259nilir. D\u0259v\u0259t ed\u0259n t\u0259r\u0259fin x\u0259rcl\u0259ri tam v\u0259 ya qism\u0259n öz üz\u0259rin\u0259 götürm\u0259si h\u0259r bir halda müvafiq s\u0259n\u0259dl\u0259r \u0259sas\u0131nda mü\u0259yy\u0259n edilir.<\/p>\n

Misal 7: F\u0259rz ed\u0259k ki, i\u015fçi 10 günlük ezam olunmu\u015fdur. Bu 10 günlük müdd\u0259tin 2 günü (\u015f\u0259nb\u0259 v\u0259 bazar) istirah\u0259t günl\u0259rin\u0259 dü\u015für. Bu halda ezamiyy\u0259t haqq\u0131 hesablanark\u0259n 8 gün\u0259, yoxsa 10 gün\u0259 \u0259sas\u0259n \u0259sas\u0259n hesablanmal\u0131d\u0131r?<\/p>\n

\u0130stirah\u0259t günl\u0259ri i\u015fçinin daimi ya\u015fay\u0131\u015f yerind\u0259n k\u0259narda keç\u0259c\u0259yi üçün ezamiyy\u0259t günl\u0259rinin ham\u0131s\u0131na qaydalarda n\u0259z\u0259rd\u0259 tutulmu\u015f normada günd\u0259lik ezamiyy\u0259t haqq\u0131 hesablan\u0131b öd\u0259nilm\u0259lidir. 2 günün istirah\u0259t günü olmas\u0131na baxmayaraq, h\u0259min günl\u0259r i\u015fçi daimi ya\u015fay\u0131\u015f yerind\u0259n k\u0259narda oldu\u011fu üçün h\u0259min günl\u0259r d\u0259 onun x\u0259rci ç\u0131x\u0131r v\u0259 bu x\u0259rcl\u0259r t\u0259\u015fkilat hesab\u0131na qar\u015flanmal\u0131d\u0131r.<\/p>\n

Bundan \u0259lav\u0259, t\u0259\u015fkilat r\u0259hb\u0259rinin tap\u015f\u0131r\u0131\u011f\u0131 il\u0259 i\u015fçinin ezamiyy\u0259t\u0259 getdiyi v\u0259 ezamiyy\u0259td\u0259n qay\u0131td\u0131\u011f\u0131 gün (günl\u0259r) istirah\u0259t v\u0259 ya i\u015f günü hesab edilm\u0259y\u0259n bayram günün\u0259 (günl\u0259rin\u0259) dü\u015f\u0259rs\u0259, h\u0259min gün (günl\u0259r) üçün i\u015fçiy\u0259 \u0259m\u0259k qanunvericiliyi il\u0259 mü\u0259yy\u0259n edilmi\u015f qaydada \u0259lav\u0259 \u0259m\u0259k haqq\u0131 v\u0259 ya \u0259lav\u0259 istirah\u0259t günü (günl\u0259ri) verilir. Bu qayda yaln\u0131z ezamiyy\u0259t\u0259 getdiyi v\u0259 qay\u0131td\u0131\u011f\u0131 günün istirah\u0259t günl\u0259rin\u0259 dü\u015fm\u0259si zaman\u0131 keç\u0259rlidir. Dig\u0259r haldan f\u0259rqli olaraq bu halda, ona ezamiyy\u0259t haqqil\u0259 b\u0259rab\u0259r \u0259m\u0259k haqq\u0131 ikiqat h\u0259cmd\u0259 verilm\u0259li v\u0259 yaxud ona \u0259lav\u0259 isirah\u0259t günü verilm\u0259lidir.<\/p>\n

Ezamiyy\u0259tl\u0259r, onlar\u0131n günd\u0259lik hans\u0131 x\u0259rcl\u0259rd\u0259n ibar\u0259t olmas\u0131 v\u0259 sair mövzulara ayd\u0131nl\u0131q g\u0259tirdik. \u0130ndi is\u0259 ezamiyy\u0259tl\u0259rin r\u0259smil\u0259\u015fdirilm\u0259si m\u0259s\u0259l\u0259sin\u0259 n\u0259z\u0259r yetir\u0259k. Qeyd etmi\u015fdik ki, ezamiyy\u0259tl\u0259r xidm\u0259ti tap\u015f\u0131r\u0131qlar\u0131n yerin\u0259 yetirilm\u0259si üçün mü\u0259ssis\u0259nin i\u015fçil\u0259rinin öz \u0259m\u0259k funksiyalar\u0131n\u0131 ba\u015fqa yerd\u0259 h\u0259yata keçirm\u0259si prosesidir. Qaydalara \u0259sas\u0259n, ezamiyy\u0259t mü\u0259ssis\u0259 r\u0259hb\u0259rinin \u0259mri il\u0259 r\u0259smil\u0259\u015fdirilm\u0259lidir. Y\u0259ni ezamiyy\u0259 zaman\u0131 i\u015fçi \u0259riz\u0259 il\u0259 müraci\u0259t etmir, mü\u0259ssis\u0259 q\u0259rar verir ki, ezamiyy\u0259t\u0259 kimin gönd\u0259rilm\u0259si daha uy\u011fundur. \u018fg\u0259r i\u015fçi mü\u0259yy\u0259n üzrlü s\u0259b\u0259bl\u0259rd\u0259n ezamiyy\u0259t\u0259 ged\u0259 bilmirs\u0259, bu bar\u0259d\u0259 direktora müraci\u0259t ed\u0259 bil\u0259r v\u0259 direktor da bu müraci\u0259ti n\u0259z\u0259r\u0259 ala bil\u0259r.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0130\u015fçinin ezamiyy\u0259td\u0259 oldu\u011fu müdd\u0259t üçün ona ezamiyy\u0259t haqq\u0131n\u0131n öd\u0259nilm\u0259si il\u0259 ba\u011fl\u0131 mü\u0259yy\u0259n suallar yaran\u0131r? Bu \u0259m\u0259k qanunvericiliyi eksperti Nüsr\u0259t X\u0259lilov ayd\u0131nl\u0131q g\u0259tirir. Ezamiyy\u0259td\u0259 oldu\u011fu vaxt, o cüml\u0259d\u0259n yolda oldu\u011fu vaxt…<\/p>\n","protected":false},"author":1,"featured_media":251278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[101],"tags":[],"class_list":["post-161799","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cemiyyet"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/161799","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=161799"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/161799\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/media\/251278"}],"wp:attachment":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=161799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=161799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=161799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}