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İşçinin əmək şəraiti dəyişdirildikdə…
12 Dekabr 2024

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

İşçinin əmək şəraiti dəyişdirildikdə…

Əmək şəraitinin dəyişdirilməsi ilə bağlı həm işəgötürənlərdə, həm də işçilərdə müəyyən suallar yaranır. Mövzunu “vergiler.az” üçün əmək qanunvericiliyi eksperti Nüsrət Xəlilov şərh edir.

Əmək Məcəlləsinin 56-cı maddəsinə əsasən, istehsalın və əməyin təşkilində dəyişikliklər edilməsi zəruriyyəti olduqda işçinin peşəsi, ixtisası və vəzifəsi üzrə işi davam etdirməklə əmək şəraitinin şərtlərinin dəyişdirilməsinə yol verilir.

Məcəllənin 55-ci mad­dəsin­də qeyd edi­lən hal­lar əmək mü­qa­vi­lə­si­nin şərt­lə­ri­nin yaxşılaşdırılmasına xid­mət et­di­yi üçün əv­vəl­cə­dən xə­bər­dar­lıq edil­mə­sinə eh­ti­yac olmur. Tə­rəf­lər, qar­şı­lıq­lı ra­zı­lı­q əsasında bu şərt­lə­ri mü­əy­yən­ləş­di­rə və əmək müqavilə­si­nə da­xil edə bi­lər­lər.

Əmək şəraitinin şərtlərinin yaxşılaşdırılması halı istisna edilməklə, əmək şəraitinin şərtlərinin dəyişilməsi zamanı işəgötürən əmək şəraitinin şərtlərini dəyişdirməzdən azı bir ay əvvəl işçini yazılı məlumat və ya əmr ilə xəbərdar etməlidir.

Xəbərdarlıq nəticəsində işçi iki hala uyğun reaksiya verə bilər:

İşçi əmək şəraitinin şərtlərinin dəyişilməsini uyğun hesab edir və buna razılıq verir. Bu halda xəbərdarlıq müddəti bitdikdən sonra işçi yeni əmək şərtləri ilə çalışmağa davam edir. Əmək müqaviləsinə dəyişiklik və ya əlavə razılaşma ilə bu hal rəsmiləşdirilir.

Əgər işçi yeni əmək şəraiti ilə işi davam etdirməyə razılıq vermirsə, onda o, başqa vəzifəyə keçirilməli, bu mümkün olmadıqda isə əmək müqaviləsinə Əmək Məcəlləsinin 68-ci maddəsinin ikinci hissəsinin “c” bəndində nəzərdə tutulan əsasla xitam verilə bilər.

Bəs əmək müqaviləsinə qeyd edilən əsasla xitam verilməsi halında işçiyə hansı təminatlar verilir?

Əmək Məcəlləsinin 77-ci maddəsinin 7-ci bəndinə əsasən, əmək müqaviləsinə Məcəllənin 68-ci maddəsinin ikinci hissəsinin “c” bəndi ilə, yəni əmək şəraitinin şərtlərinin dəyişilməsi əsası ilə xitam verildiyi zaman işəgötürən işçiyə orta aylıq əməkhaqqının azı iki misli miqdarında müavinət ödəyir.

Misal: Mü­əs­si­sə 5 gün­lük iş re­ji­mi ilə ça­lı­şır. Mü­əs­si­sə rəh­bə­ri­nin 11 mart 2022-ci il ta­rix­li mü­va­fiq əm­ri­nə əsa­sən, mü­əs­si­sə 1 may 2022-ci il­dən 6 gün­lük iş rejimi ilə fəa­liy­yət gö­sə­tər­cək. Bu ba­rə­də iş­çi­yə 12 mart 2022-ci il­də ya­zı­lı bil­di­riş çatdırılıb. Or­ta ay­lıq əməkhaq­qı 725 manat olan iş­çi ye­ni əmək şə­rai­ti ilə işi da­vam et­dir­mə­yə ra­zı ol­ma­dı­ğı üçün onun əmək mü­qa­vi­lə­si­nə han­sı əsas­la xi­tam ve­ril­mə­li və ona nə qə­dər ödə­niş edil­mə­li­di­r?

İş­çi­yə baş­qa və­zi­fə­yə ke­çir­mək müm­kün ol­ma­dı­ğı hal­da, Əmək Mə­cəl­lə­si­nin 68-ci mad­də­si­nin ikinci hissəsinin “c” bən­di­nə əsa­sən xi­tam ve­ril­mə­li və Əmək Məcəlləsi­nin 77-ci mad­də­si­nin 4-cü bən­di­nə gö­rə ona xə­bər­dar­lıq müd­də­ti əvə­zi­nə or­ta aylıq əməkhaq­qın­dan az ol­ma­maq­la əməkhaq­qı­nı birdə­fə­yə ödə­mək­lə əmək mü­qa­vi­lə­si­nə xi­tam ve­rə bi­lər.

Əmək Mə­cəl­lə­si­nin 77-ci mad­də­si­nin 7-ci bən­di­ndə göstərilir ki, əmək mü­qa­vi­lə­si­nə Mə­cəl­lə­nin 68-ci mad­də­si­nin ikin­ci his­sə­si­nin “c” bən­di ilə xi­tam veril­dik­də işə­gö­tü­rən iş­çi­yə or­ta ay­lıq əmək haq­qı­nın azı 2 mis­li miq­da­rın­da müa­vi­nət ödə­yir.

Xə­bər­dar­lıq müd­də­ti əvə­zi­nə müa­vi­nət: 725 manat (orta aylıq əməkhaqqı məbləğindən az olmayaraq);

İş­dən­çı­xar­ma müa­vi­nə­ti: 725x2 = 1450 manat.

İş­çi­yə cə­mi 2175 manat müa­vi­nət he­sab­la­na­caq­dır. Əgər iş­çi­yə vax­tın­da xəbərdarlıq olu­nub­sa və iş­çi xə­bər­dar­lıq müd­də­ti ər­zin­də iş­lə­yib­sə, ona xə­bər­dar­lıq müd­də­ti əvə­zi­nə müa­vi­nət ödə­nil­mə­yə­cək­.

Va­cib mə­qam­lar­dan bi­ri də on­dan iba­rət­dir ki, or­ta əməkhaq­qı­nın he­sab­lan­ma­sı qay­da­sı­na əsa­sən, or­ta əməkhaq­qı ödə­niş­dən əv­vəl­ki iki təq­vim ayı ər­zin­də qazandı­ğı əməkhaq­qı­nın cə­mi hə­min ay­lar­da­kı iş gün­lə­ri­nin sa­yı­na böl­ünmək­lə bir gün­lük əməkhaq­qı ta­pı­lır və alı­nan məb­ləğ əməkhaq­qı sax­la­nı­lan iş gün­lə­ri­nin sayı­na vu­rul­maq­la mü­əy­yən edi­lir. La­kin əmək mü­qa­vi­lə­si­nə xi­tam ve­ril­di­yi zaman əməkhaq­qı sax­la­nı­lan iş gün­lə­ri ol­mur. Əmək Mə­cəl­lə­sin­də isə bu­nun­la bağ­lı bir qay­da yox­dur. Ona gö­rə də belə hesab edi­rik ki, bu hal­da or­ta əməkhaq­qı­nın ta­pıl­ma­sı üçün bir günlük əməkhaqqı məbləğini əməkhaq­qı sax­la­nı­lan iş gün­lə­ri­nin sa­yı əvəzinə, is­teh­sa­lat təqvimindəki or­ta ay­lıq iş vax­tı nor­ma­sı­na vur­maq məq­sə­dəuy­ğun­dur. Yu­xa­rı­da­kı nü­mu­nə­lər qeyd edi­lən şə­kil­də he­sab­lan­ıb.

Bəs əmək şəraitinin şərtləri dedikdə nələr nəzərdə tutulur?

Əksər hallarda təcrübədə görürük ki, əmək şəraitinin şərtləri ilə bağlı müəyyən çaşğınlıq yaranır. İşçinin əmək funkisyası, vəzifəsi, aylıq əməkhaqqı, iş vaxtı rejimi, nahar fasiləsinin müddəti, əmək məzuniyyətinin müddəti v.s amillərin dəyişilməsi əmək şəraitinin şərtlərinin dəyişilməsi hallarına aiddir.

Əmək müqaviləsi bağlanarkən, habelə əmək münasibətləri prosesində işəgötürən imkanı hesabına Əmək Məcəlləsində, yaxud kollektiv müqavilədə nəzərdə tutulmuş əmək şəraitinin şərtlərindən daha yüksək əlavə əməkhaqqı, əlavə məzuniyyət müddəti, qısaldılmış və ya natamam iş vaxtı, əlavə fərdi sığorta məbləği, sosial təminat və yardımlar, habelə heç bir norma ilə məhdudlaşdırılmayan digər əlavə şərtlər müəyyən edə bilər. Bu əlavə şərtlərin dairəsi, qüvvədə olma müddəti və istifadə qaydaları, habelə onların dəyişdirilməsi tərəflərin razılığı ilə müəyyən edilir.

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