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Əmək məzuniyyəti ilə bağlı nələri nəzərə almaq lazımdır?
26 Sentyabr 2022

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Əmək məzuniyyəti ilə bağlı nələri nəzərə almaq lazımdır?

Əmək məzuniyyəti ilə bağlı işəgötürənlərlə işçilər arasında müəyyən suallar yaranır. Mövzu ilə bağlı maraq doğuran məqamlara hüquqşünas Şəhriyar Həbilov aydınlıq gətirir.

Əmək Məcəlləsinin 69.6-cı maddəsinə əsasən, işçi məzuniyyət hüququndan istifadə etməklə müvafiq iş ilinə görə məzuniyyətin verilməsi və məzuniyyət müddətinin qurtardığı gündən əmək müqaviləsinin ləğv edilməsi xahişi ilə işəgötürənə ərizə verə bilər. Bu isə o deməkdir ki, işçi yazılı ərizə ilə işəgötürənə müraciət edərək həm iş ilinə görə istifadə etmədiyi əmək məzuniyyətini götürə, həm də məzuniyyətin qurtardığı günün onunla bağlanmış müqavilənin xitam günü kimi olmasını qeyd edə bilər. Bununla belə, işçinin məzuniyyətdə olduğu müddətdə işəgötürən tərəfindən əmək müqaviləsinə xitam verilə bilməz.
İşçinin eyni vaxtda həm əsas iş yerində, həm də əlavə iş yerində məzuniyyətlərdən yararlanması da Əmək Məcəlləsi ilə tənzimlənir. Məcəllənin 110.2-ci maddəsinə əsasən, əlavə iş yerində əvəzçiliklə işləyən işçilərin Məcəllə ilə müəyyən edilmiş məzuniyyətlərdən istifadə etmək hüququ vardır.
Əmək Məcəlləsinin 117.1-ci maddəsində göstərilir ki, əsas və əlavə məzuniyyətlərin müddətindən asılı olmayaraq, 14 yaşınadək iki uşağı olan qadınlara 2 təqvim günü, bu yaşda üç və daha çox uşağı olan, həmçinin sağlamlıq imkanları məhdud uşağı olan qadınlara isə 5 təqvim günü müddətində əlavə məzuniyyət verilir. Onu da xatırladaq ki, uşaqlarını təkbaşına böyüdən atalara, həmçinin uşaqları övladlığa götürmüş şəxslərə də bu hüquq verilir.
Bununla yanaşı, valideynlərə uşağa qulluğa görə verilən qismən ödənişli sosial məzuniyyət hüququ da verilib. Əmək Məcəlləsinin 127.1-ci maddəsinə görə, uşaq 3 yaşına çatanadək valideynlərdən biri, yaxud ailənin başqa üzvü uşağa qulluq etmək üçün qismən ödənişli sosial məzuniyyət hüququ əldə edir. Onu da qeyd edək ki, uşağın 3 yaşınadək olan dövr əmək məzuniyyətinin yaranması üçün staj müddəti hesab edilməyən dövr sayılır. Xatırladaq ki, bu dövrdə verilən ödəniş isə xalq arasında “uşaq pulu” kimi tanınan ödəniş kimi başa düşülməlidir. Qismən ödənişli sosial məzuniyyət hüququ həm birdəfəlik, həm də hissə-hissə ola bilər.
Əmək Məcəlləsinin 130-cu maddəsinin "b" bəndinə əsasən yoldaşları doğuşla əlaqədar məzuniyyətdə olan kişilərə 14 təqvim gününədək məzuniyyət hüququ verilir. Ancaq bu hüquq kişilərə ödəniş əldə etmək imkanı vermir: bu, ödənişsiz məzuniyyət hüququdur.
Əlilliyi olan işçilərin də ödənişli məzuniyyət hüququ vardır. Əmək Məcəlləsinin 119.2-ci maddəsinin tələblərinə əsasən, əlilliyin səbəbi, müddəti və qrupundan asılı olmayaraq əlilliyi olan işləyən şəxslərə bir iş ilində 42 təqvim günündən az olmayaraq məzuniyyət verilir.

İqtisadiyyatSənaye parklarının ixracda rolu artır VergiNağdsız ödənişlər: faydalı, sərfəli və rahat VergiVergi siyasətində rəqəmsallaşma faydalı nəticələr verir İqtisadiyyatRüfət Bayramov: “Yeni sazişin icrası nəticəsində yükdaşımaların həcmində ən azı üçqat artım gözlənilir” Ekspert RəyiEzamiyyə xərcinin günlük norma əsasında hesablanması VergiAzərbaycanın yeni iqtisadi inkişaf strategiyası və vergi islahatları Vergi“Transfer qiymətlərinin müəyyən edilməsi və tətbiqi qaydaları”nda dəyişikliklər edilib VergiRezidentin xarici elektron pul kisəsindən yerli bank hesabına pul köçürülərkən vergi tutulurmu? VergiƏsasnaməyə edilmiş dəyişikliklər işçilərin mənafeyinə xidmət edir Ekspert RəyiEzamiyyətdə olan işçinin əməkhaqqı necə hesablanır?