Kıdem tazminatı fonu'nun aktüeryal prim oranı hesaplamaları ve muhasebesi
Kıdem tazminatı, İş Hukukumuza 1936 yılında 3008 sayılı İş Kanunu ile girmiştir. Yıllar itibari ile İş Hukukundaki değişiklikler sonucu kıdem tazminatı; işçi açısından giderek önemi artan bir hak, işveren açısından ise yükü giderek artan bir maliyet unsuru haline gelmiştir. İlk defa 1975 yılında fon kavramından bahsedilmiş ve 2002 yılında Kıdem Tazminatı Fonu Yasa Tasarısı gündeme gelmiştir. Literatürde, kıdem tazminatı fonunun muhasebe ve finansman açısından ne gibi etkileri olacağı üzerine herhangi bir akademik çalışmaya rastlanılmamaktadır. Bu çalışma, Kıdem Tazminatı Fonu Yasa Tasarısı yasalaşması durumunda prim oranının nasıl belirlenmesi gerektiği ve muhasebe kayıtlarının nasıl yapılacağını belirleme amacı taşımaktadır. Aktüeryal prim oranı hesaplamaları, regresyon modeli ile oluşturulan çeşitli senaryolar altında yapılmış ve prim oranının % 6 civarında olmasının her iki taraf açısından en uygun çözüm olduğu sonucuna ulaşılmıştır. Ayrıca, bir maliyet unsuru olan kıdem tazminatının, prim tutarları muhasebesinin basitleştirilmesi üzerine tartışılmış ve kayıtlar konusunda muhasebe temel kavramları çerçevesinde öneriler sunulmuştur.
Severance Payment fund accounting and the actuarial calculation of premium rate
Severance pay became a main discussion issue in 1936 in Turkish Labor Law literature. Since that year,severance pay has been a conflict between employees and employers. In 1975, fund term became a maindiscussion issue in Turkey with the Turkish Labor Law no.1927. Severance Payment Fund has become ALegislation Draft in 2002. In the literature, there exists no study involving the impact of severance pay over thefinancial accounting. This study aims to determine premium rate of severance payment and to illustrate theaccounting records in the framework of Legislation draft and Generally Accepted Accounting Principals. Thepremium rate of severance payment was estimated by using Ordinary Least Square (OLS) method with severalscenarios. The results show that the appropriate rate for both sides (employees and employers) is the ratearound 6%.
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- ISSN: 2146-3042
- Yayın Aralığı: 4
- Başlangıç: 2005
- Yayıncı: Muhasebe ve Finansman Öğretim Üyeleri Derneği (MUFAD)