{"id":9239,"date":"2026-04-17T14:50:23","date_gmt":"2026-04-17T14:50:23","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?post_type=knowledge-base&#038;p=9239"},"modified":"2026-04-20T09:58:50","modified_gmt":"2026-04-20T09:58:50","slug":"ozel-sektorde-i%cc%87sti%cc%87hdam-statusu-ve-ir35-rehberi%cc%87","status":"publish","type":"knowledge-base","link":"https:\/\/rfblegal.co.uk\/tr\/bilgi-tabani\/ozel-sektorde-i%cc%87sti%cc%87hdam-statusu-ve-ir35-rehberi%cc%87\/","title":{"rendered":"\u00d6zel sekt\u00f6rde \u0130stihdam stat\u00fcs\u00fc ve IR35 i\u00e7in bir rehber"},"content":{"rendered":"<p>IR35, \u00f6zellikle y\u00fcklenicilerin istihdam stat\u00fcs\u00fc, m\u00fc\u015fterilerle ili\u015fkileri ve vergilendirme ile ilgili bir mevzuatt\u0131r. 6'dan itibaren<sup>inci<\/sup>&nbsp;Nisan 2020'de orta ve b\u00fcy\u00fck \u00f6l\u00e7ekli \u015firketler, birlikte \u00e7al\u0131\u015ft\u0131klar\u0131 y\u00fcklenicilerin stat\u00fclerini belirlemekle y\u00fck\u00fcml\u00fc olacaklard\u0131r; bu k\u0131lavuz, mevzuat\u0131n temel noktalar\u0131n\u0131n \u00f6zetlenmesine yard\u0131mc\u0131 olmay\u0131 ama\u00e7lamaktad\u0131r.<\/p>\n\n\n\n<p><strong><u>IR35'in arka plan\u0131 nedir?<\/u><\/strong><\/p>\n\n\n\n<p>\u00d6zel sekt\u00f6rdeki bir dizi sekt\u00f6rde, bir bireyin i\u015f sa\u011flad\u0131\u011f\u0131 \u015firketin do\u011frudan \u00e7al\u0131\u015fan\u0131 veya i\u015f\u00e7isi olmak yerine, hizmetlerini sa\u011flayaca\u011f\u0131 bir limited \u015firket kurmas\u0131 yayg\u0131n bir uygulamad\u0131r.&nbsp;<\/p>\n\n\n\n<p>Bu limited \u015firketler genellikle \u2018Ki\u015fisel Hizmet \u015eirketleri\u2019 (PSC'ler) olarak adland\u0131r\u0131l\u0131r. Birey genellikle tek veya \u00e7o\u011funluk hissedar olacak ve limited \u015firketi ad\u0131na hizmet sa\u011flayan tek ki\u015fi olacakt\u0131r.&nbsp;<\/p>\n\n\n\n<p>Genel olarak, PSC i\u015f sa\u011flad\u0131\u011f\u0131 \u015firkete fatura keser ve \u015firket PSC'ye \u00f6deme yapt\u0131ktan sonra birey de kendisine \u00f6deme yapar. \u015eu anda yayg\u0131n uygulama, \u00f6demenin \u00e7o\u011funlu\u011funun temett\u00fc \u00f6demeleri \u015feklinde yap\u0131lmas\u0131 ve daha sonra daha d\u00fc\u015f\u00fck bir maa\u015f \u00f6denmesi ve bunun da daha d\u00fc\u015f\u00fck oranda gelir vergisi \u00f6denmesiyle sonu\u00e7lanmas\u0131d\u0131r.&nbsp;<\/p>\n\n\n\n<p>IR35, bu \u015fekilde vergi \u00f6denmesini \u00f6nlemek i\u00e7in y\u00fcr\u00fcrl\u00fc\u011fe konulan vergi mevzuat\u0131d\u0131r. \u00c7o\u011fu zaman durumun ger\u00e7ekli\u011fi, PSC'ye sahip birey ile i\u015fe alan \u015firketin, PSC'nin durumdan \u00e7\u0131kar\u0131lmas\u0131 halinde bir istihdam ili\u015fkisine sahip olaca\u011f\u0131d\u0131r.&nbsp;<\/p>\n\n\n\n<p>Bunun etkisi de bireyin i\u015f hukuku stat\u00fcs\u00fc \u00fczerinde \u00f6nemli bir etkiye sahip olacakt\u0131r.&nbsp;<\/p>\n\n\n\n<p>PSC'yi devreye sokan bir \u015firket, bireyin do\u011frudan istihdam edilmedi\u011fi ve i\u015f hukuku haklar\u0131na sahip olmayaca\u011f\u0131 ger\u00e7e\u011finden yararlan\u0131r (haks\u0131z yere i\u015ften \u00e7\u0131kar\u0131lmama hakk\u0131, i\u015ften \u00e7\u0131karma \u00fccreti ve tatil \u00fccreti hakk\u0131 gibi). Ayr\u0131ca emeklilik katk\u0131 paylar\u0131 ve i\u015fverenin ulusal sigorta katk\u0131 paylar\u0131n\u0131 \u00f6demek zorunda kalmayacaklard\u0131r ki bu da \u00f6nemli bir tasarruf sa\u011flayabilir.<\/p>\n\n\n\n<p><strong><u>IR35'in etkisi nedir?<\/u><\/strong><\/p>\n\n\n\n<p>S\u00f6zle\u015fmeye dayal\u0131 bir ili\u015fki IR35 kapsam\u0131ndaysa, PSC'li birey vergi ama\u00e7lar\u0131 do\u011frultusunda bir \u00e7al\u0131\u015fan olacakt\u0131r. Bunun etkisi, bireye bir \u00e7al\u0131\u015fanla ayn\u0131 \u015fekilde \u00f6deme yap\u0131lmas\u0131, gelir vergisi ve ulusal sigorta katk\u0131 paylar\u0131n\u0131n kesilmesidir. Bu muhtemelen PSC'nin \u015fu anda \u00f6dedi\u011finden daha fazla vergi \u00f6denece\u011fi anlam\u0131na gelecektir.&nbsp;<\/p>\n\n\n\n<p>Bir ki\u015fi IR35 kapsam\u0131nda de\u011filmi\u015f gibi vergi \u00f6d\u00fcyorsa (yani kar pay\u0131 ve d\u00fc\u015f\u00fck maa\u015fla) ve asl\u0131nda t\u00fcm kazan\u00e7lar\u0131 \u00fczerinden gelir vergisi \u00f6demesi gerekiyorsa, 6 y\u0131l \u00f6ncesine kadar eksik vergi ve ulusal sigorta \u00f6demeleri HMRC taraf\u0131ndan geri al\u0131nabilir. Faiz ve cezalar da \u00f6denebilir. Bu nedenle, ger\u00e7ekte PSC olmadan do\u011frudan bir istihdam ili\u015fkisi varken, bir PSC arac\u0131l\u0131\u011f\u0131yla \u00e7al\u0131\u015fman\u0131n \u00f6nemli bir mali y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olabilir. Ayr\u0131ca, a\u015fa\u011f\u0131da daha ayr\u0131nt\u0131l\u0131 olarak ele al\u0131nan bireyin i\u015f hukuku stat\u00fcs\u00fc \u00fczerinde de etkileri olacakt\u0131r. Bununla birlikte, bir s\u00f6zle\u015fme IR35'in d\u0131\u015f\u0131ndaysa, birey ger\u00e7ekten serbest meslek sahibi olarak kabul edilecek ve temett\u00fc ve daha d\u00fc\u015f\u00fck maa\u015f \u00f6demeleri \u015feklinde vergi \u00f6deyebilecektir. Ayr\u0131ca, bu durum \u00f6z\u00fcnde 2 \u015firket aras\u0131nda bir s\u00f6zle\u015fme anlam\u0131na gelece\u011finden, herhangi bir i\u015f hukuku hakk\u0131 da olmayacakt\u0131r.<\/p>\n\n\n\n<p><strong><u>IR35 stat\u00fcs\u00fcn\u00fc kim de\u011ferlendirir ve bununla ilgili y\u00fck\u00fcml\u00fcl\u00fckler nelerdir?<\/u><\/strong>&nbsp;<\/p>\n\n\n\n<p>Orta ve b\u00fcy\u00fck \u00f6l\u00e7ekli \u015firketler&nbsp;<\/p>\n\n\n\n<p>6'dan<sup>inci<\/sup>&nbsp;Nisan 2020 Orta ve b\u00fcy\u00fck \u00f6l\u00e7ekli \u00f6zel sekt\u00f6r \u015firketleri, PSC'ler arac\u0131l\u0131\u011f\u0131yla \u00e7al\u0131\u015fmak \u00fczere s\u00f6zle\u015fme yapt\u0131klar\u0131 ki\u015filerin IR35 stat\u00fcs\u00fcn\u00fc teyit etmekten sorumlu olacakt\u0131r. Orta veya b\u00fcy\u00fck \u00f6l\u00e7ekli bir \u015firket olmak i\u00e7in i\u015fe alan \u015firket a\u015fa\u011f\u0131daki kriterlerden en az 2'sini kar\u015f\u0131lamal\u0131d\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>50'den fazla \u00e7al\u0131\u015fan\u0131 var;<\/li>\n\n\n\n<li>Bilan\u00e7olar\u0131 5,1 milyon sterlinin \u00fczerinde;<\/li>\n\n\n\n<li>Y\u0131ll\u0131k cirolar\u0131 10,2 milyon sterlinin \u00fczerindedir.<\/li>\n<\/ul>\n\n\n\n<p>Bir s\u00f6zle\u015fme ba\u015flamadan \u00f6nce veya ba\u015flad\u0131\u011f\u0131 tarihte, orta veya b\u00fcy\u00fck \u00f6l\u00e7ekli \u015firketler bireye\/PSC'ye bir ki\u015finin neden IR35 kapsam\u0131nda oldu\u011funu veya olmad\u0131\u011f\u0131n\u0131 a\u00e7\u0131klayan bir stat\u00fc belirleme beyan\u0131 vermelidir. Bunu yapmazlarsa veya stat\u00fc belirlerken makul \u00f6zeni g\u00f6stermezlerse, orta\/b\u00fcy\u00fck \u00f6l\u00e7ekli i\u015fletme, i\u015f\u00e7iye beyan verilene kadar vergi ve ulusal sigorta y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc elinde tutacakt\u0131r. Birey\/PSC stat\u00fc tespitine kat\u0131lmazsa, buna itiraz edebilir. Orta veya b\u00fcy\u00fck \u00f6l\u00e7ekli \u015firketin karar\u0131n\u0131 g\u00f6zden ge\u00e7irmesi ve beyan\u0131n\u0131 onaylay\u0131p onaylamayaca\u011f\u0131n\u0131 ya da beyan\u0131n\u0131 geri \u00e7ekip farkl\u0131 bir tespitte bulunup bulunmayaca\u011f\u0131n\u0131 teyit etmesi i\u00e7in 45 g\u00fcn\u00fc olacakt\u0131r. Bunu gerek\u00e7eleriyle birlikte yapmak zorundad\u0131rlar ve bunu yapmazlarsa, i\u015f\u00e7iye beyan\u0131 verilene kadar vergi ve ulusal sigortadan \u015firket sorumlu olacakt\u0131r.<\/p>\n\n\n\n<p>Bu \u015firketler art\u0131k PSC'ye \u00f6deme yaparken do\u011fru vergi ve ulusal sigorta kesintilerini yapmaktan da sorumlu olacaklard\u0131r. Bu nedenle, orta ve b\u00fcy\u00fck \u00f6l\u00e7ekli i\u015fletmelerin, HMRC'nin taleplerine maruz kalmamak i\u00e7in kendileri i\u00e7in \u00e7al\u0131\u015fan ki\u015filerin vergi durumunu makul bir \u015fekilde de\u011ferlendirmeleri \u00e7ok \u00f6nemlidir. Bunun yap\u0131lmamas\u0131, yeni y\u00fck\u00fcml\u00fcl\u00fcklerine uyulmamas\u0131na e\u015flik eden faiz ve potansiyel cezan\u0131n yan\u0131 s\u0131ra, eksik \u00f6denen vergi ve ulusal sigorta primleri i\u00e7in \u00f6deme y\u00fck\u00fcyle sonu\u00e7lanabilir.<\/p>\n\n\n\n<p>K\u00fc\u00e7\u00fck \u015firketler<\/p>\n\n\n\n<p>\u0130\u015fe alan \u015firket k\u00fc\u00e7\u00fck bir \u00f6zel sekt\u00f6r i\u015fletmesi ise herhangi bir de\u011fi\u015fiklik olmayacakt\u0131r. PSC sahibi birey, IR35 stat\u00fcs\u00fcn\u00fc teyit etmekten sorumlu olacakt\u0131r. Bu, PSC'li bireyin gelir vergisi ve ulusal sigorta i\u00e7in do\u011fru \u00f6demeleri yapma sorumlulu\u011funu koruyaca\u011f\u0131 ve kendilerini yanl\u0131\u015f bir \u015fekilde IR35'in d\u0131\u015f\u0131nda olarak de\u011ferlendirmeleri durumunda, PSC'li bireyin bunu yanl\u0131\u015f de\u011ferlendirmeleri durumunda ortaya \u00e7\u0131kan faiz ve cezalardan sorumlu olmaya devam edece\u011fi anlam\u0131na gelir.<\/p>\n\n\n\n<p><strong><u>S\u00f6zle\u015fmeye dayal\u0131 ili\u015fkinizin IR35'in i\u00e7inde mi yoksa d\u0131\u015f\u0131nda m\u0131 oldu\u011funu nas\u0131l belirlersiniz?<\/u><\/strong><\/p>\n\n\n\n<p>Bir ki\u015finin IR35'in i\u00e7inde mi yoksa d\u0131\u015f\u0131nda m\u0131 oldu\u011funa dair dikkate al\u0131nmas\u0131 gereken bir dizi fakt\u00f6r vard\u0131r.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Kontrol ve Y\u00f6nlendirme<\/strong><\/li>\n<\/ol>\n\n\n\n<p>IR35 stat\u00fcs\u00fcn\u00fcn en \u00f6nemli belirleyicilerinden biri, bir m\u00fc\u015fterinin bir bireyin i\u015fini nerede, ne zaman ve nas\u0131l yapt\u0131\u011f\u0131n\u0131 ne \u00f6l\u00e7\u00fcde kontrol etti\u011fi etraf\u0131nda d\u00f6nmektedir. Profesyonel hizmetlerin sa\u011fland\u0131\u011f\u0131 \u00e7o\u011fu durumda, bir y\u00fcklenicinin bir projeyi \u00fcstlenme bi\u00e7iminde belirli bir miktar \u00f6zerklik g\u00f6sterebilmesi \u00f6nemlidir. \u00c7al\u0131\u015fanlar genellikle i\u015fverenlerinin do\u011frudan g\u00f6zetimi ve kontrol\u00fc alt\u0131ndad\u0131r, ancak ger\u00e7ekten serbest meslek sahibi olanlar, yapmak \u00fczere i\u015fe al\u0131nd\u0131klar\u0131 i\u015fi nas\u0131l tamamlayacaklar\u0131 konusunda daha fazla etkiye sahip olacakt\u0131r.<\/p>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li><strong>Ki\u015fisel Hizmet \/ \u0130kame<\/strong><\/li>\n<\/ol>\n\n\n\n<p>S\u00f6zle\u015fmeye dayal\u0131 bir anla\u015fmada ikame sa\u011flama hakk\u0131, bir s\u00f6zle\u015fmeli g\u00f6revlendirmenin IR35 kapsam\u0131 d\u0131\u015f\u0131nda kald\u0131\u011f\u0131n\u0131 g\u00f6sterirken uzun s\u00fcredir \u00f6nemli bir fakt\u00f6r olarak kabul edilmektedir. Bir \u00e7al\u0131\u015fan ki\u015fisel hizmetlerini bir i\u015fverene sunarken, bir i\u015fletme hizmetlerini bir bireyin m\u00fcnhas\u0131r hizmetlerinden ziyade bir m\u00fc\u015fteriye sunacakt\u0131r. Sonu\u00e7 olarak, profesyonelce haz\u0131rlanm\u0131\u015f t\u00fcm \u2018IR35 dostu\u2019 s\u00f6zle\u015fmeler bir ikame maddesi i\u00e7erecektir.<\/p>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li><strong>Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn Kar\u015f\u0131l\u0131kl\u0131l\u0131\u011f\u0131<\/strong><\/li>\n<\/ol>\n\n\n\n<p>Bir i\u015fverenin bir i\u015f\u00e7iden istendi\u011finde i\u015f \u00fcstlenmesini bekledi\u011fi ve i\u015f\u00e7inin de kendisine s\u00fcrekli olarak i\u015f verilmesini bekledi\u011fi durumlarda kar\u015f\u0131l\u0131kl\u0131 y\u00fck\u00fcml\u00fcl\u00fck s\u00f6z konusudur. Serbest meslek sahipleri i\u00e7in, bir m\u00fc\u015fterinin kendilerini belirli bir g\u00f6revi \u00fcstlenmek \u00fczere i\u015fe almas\u0131n\u0131 beklerler ve ilk g\u00f6rev sona erdikten sonra daha fazla i\u015f verilmesini beklemezler.<\/p>\n\n\n\n<p><strong><u>Bu, bir bireyin i\u015f hukukundaki stat\u00fcs\u00fc i\u00e7in ne anlama geliyor?<\/u><\/strong><\/p>\n\n\n\n<p>Bir ki\u015finin IR35 kapsam\u0131nda olmas\u0131, mutlaka i\u015f hukuku kurallar\u0131 kapsam\u0131nda bir \u00e7al\u0131\u015fan oldu\u011fu anlam\u0131na gelmez. PSC sahibi bir birey olabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bir \u00e7al\u0131\u015fan;<\/li>\n\n\n\n<li>Bir i\u015f\u00e7i; veya<\/li>\n\n\n\n<li>Serbest meslek.<\/li>\n<\/ul>\n\n\n\n<p>\u0130stihdam stat\u00fcs\u00fc d\u00fczeyine ba\u011fl\u0131 haklar farkl\u0131l\u0131k g\u00f6stermektedir.<\/p>\n\n\n\n<p><strong><u>Kimler \u00e7al\u0131\u015fan olarak s\u0131n\u0131fland\u0131r\u0131lacak?<\/u><\/strong><\/p>\n\n\n\n<p>\u00c7al\u0131\u015fan, bir i\u015f s\u00f6zle\u015fmesi kapsam\u0131nda \u00e7al\u0131\u015fan bir bireydir. Bu bir hizmet veya \u00e7\u0131rakl\u0131k s\u00f6zle\u015fmesidir. Yaz\u0131l\u0131 ya da s\u00f6zl\u00fc bir anla\u015fma olabilece\u011fi gibi, ili\u015fkinin bi\u00e7imine g\u00f6re z\u0131mni de olabilir. Kapsaml\u0131 i\u00e7tihat hukuku, bir i\u015f s\u00f6zle\u015fmesinin var olabilmesi i\u00e7in 4 asgari unsurun bulunmas\u0131 gerekti\u011fini belirlemi\u015ftir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S\u00f6zl\u00fc veya yaz\u0131l\u0131 bir s\u00f6zle\u015fme (\u00e7al\u0131\u015fan ki\u015fi ile i\u015fveren aras\u0131nda);<\/li>\n\n\n\n<li>\u0130\u015fverenin i\u015f verme, bireyin de i\u015fi kabul etme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc;<\/li>\n\n\n\n<li>Bireyin i\u015fi bizzat sa\u011flamas\u0131 ve yerine birini g\u00f6nderememesi gereklili\u011fi; ve<\/li>\n\n\n\n<li>\u0130\u015fverenin i\u015fin nas\u0131l y\u00fcr\u00fct\u00fcld\u00fc\u011f\u00fc \u00fczerindeki kontrol\u00fc.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Ara\u00e7 ve ekipman\u0131 kimin sa\u011flad\u0131\u011f\u0131, \u00f6demenin nas\u0131l yap\u0131ld\u0131\u011f\u0131 (yani fatura veya bordro yoluyla), ili\u015fkinin vergi ve ulusal sigorta durumu ve kimin kar edece\u011fi veya zarar riski alt\u0131nda olaca\u011f\u0131 gibi ba\u015fka fakt\u00f6rler de hesaba kat\u0131l\u0131r.&nbsp;<\/p>\n\n\n\n<p><strong><u>\u00c7al\u0131\u015fanlar hangi i\u015f hukuku haklar\u0131na sahiptir?<\/u><\/strong>&nbsp;<\/p>\n\n\n\n<p>Bir \u00e7al\u0131\u015fan, 2 y\u0131ll\u0131k kesintisiz hizmetin ard\u0131ndan haks\u0131z i\u015ften \u00e7\u0131karma ve i\u015ften \u00e7\u0131karma tazminat\u0131 talep etme de dahil olmak \u00fczere bir dizi i\u015f hukuku talebinde bulunma hakk\u0131na sahiptir. Ayr\u0131ca \u00fccretlerden yasa d\u0131\u015f\u0131 kesintiler, tatil \u00fccreti, ayr\u0131mc\u0131l\u0131k, esnek \u00e7al\u0131\u015fma ve TUPE kapsam\u0131ndaki haklar\u0131 da talep edebileceklerdir.&nbsp;<\/p>\n\n\n\n<p><strong><u>Kimler i\u015f\u00e7i olarak s\u0131n\u0131fland\u0131r\u0131labilir?<\/u><\/strong><\/p>\n\n\n\n<p>Bir bireyin ki\u015fisel olarak i\u015f yapmak i\u00e7in bir s\u00f6zle\u015fmesi varsa (yine s\u00f6zl\u00fc veya yaz\u0131l\u0131 olabilir) ve di\u011fer taraf (potansiyel i\u015fveren) bireyin \u015firketinin veya i\u015fletmesinin bir m\u00fc\u015fterisi veya m\u00fc\u015fterisi de\u011filse, bir i\u015f\u00e7i olarak s\u0131n\u0131fland\u0131r\u0131lmas\u0131 muhtemeldir.&nbsp;<\/p>\n\n\n\n<p>Bir i\u015f\u00e7i ile bir \u00e7al\u0131\u015fan aras\u0131ndaki temel fark, bir i\u015f\u00e7i \u00e7al\u0131\u015fmay\u0131 reddedebilirken, bir \u00e7al\u0131\u015fan\u0131n i\u015fi reddedememesidir. E\u011fer bir \u00e7al\u0131\u015fan \u00e7al\u0131\u015fmay\u0131 reddederse disiplin cezas\u0131na \u00e7arpt\u0131r\u0131labilirken, bir i\u015f\u00e7i \u00e7al\u0131\u015fmay\u0131 reddederse disiplin cezas\u0131na \u00e7arpt\u0131r\u0131lmayacakt\u0131r.&nbsp;<\/p>\n\n\n\n<p>Bir i\u015f\u00e7inin i\u015fini y\u00fcr\u00fctmesi i\u00e7in yerine birini g\u00f6nderemeyece\u011fini unutmamak \u00f6nemlidir. Sahte serbest meslek vakalar\u0131nda, s\u00f6zle\u015fmelerde genellikle ger\u00e7ekte durum b\u00f6yle olmad\u0131\u011f\u0131 halde ki\u015finin yerine bir yede\u011finin i\u015fe g\u00f6nderilebilece\u011fi belirtilmektedir.&nbsp;<\/p>\n\n\n\n<p><strong><u>\u0130\u015f\u00e7iler hangi i\u015f hukuku haklar\u0131na sahiptir?<\/u><\/strong>&nbsp;<\/p>\n\n\n\n<p>\u0130\u015f\u00e7ilerin haks\u0131z i\u015ften \u00e7\u0131karma veya i\u015ften \u00e7\u0131karma tazminat\u0131 talep etme hakk\u0131 yoktur. Esnek \u00e7al\u0131\u015fma i\u00e7in ba\u015fvuruda bulunamazlar ve genellikle \u00e7al\u0131\u015fanlardan daha s\u0131n\u0131rl\u0131 haklara sahiptirler.&nbsp;<\/p>\n\n\n\n<p>Bununla birlikte, maa\u015flar\u0131ndan yasa d\u0131\u015f\u0131 kesinti yap\u0131lmas\u0131n\u0131, ulusal asgari \u00fccretin ve tatil \u00fccretinin \u00f6denmesini talep etme hakk\u0131na sahiptirler. Ayr\u0131ca ayr\u0131mc\u0131l\u0131k iddias\u0131nda bulunabilirler ve ihbar korumalar\u0131na sahiptirler.&nbsp;<\/p>\n\n\n\n<p>E\u011fer bir ki\u015fi Mahkeme taraf\u0131ndan i\u015f\u00e7i olarak tespit edilirse ve bu ki\u015fiye izin verilmedi\u011fi i\u00e7in tatil yapmam\u0131\u015f veya tatil \u00fccreti \u00f6denmemi\u015fse, bu durumda i\u015f\u00e7i i\u015fvereninden bor\u00e7lu oldu\u011fu t\u00fcm tatili almay\u0131 talep etme hakk\u0131na sahip olacakt\u0131r. \u0130\u015f\u00e7i, orant\u0131l\u0131 olarak y\u0131lda 4 haftal\u0131k tatil hakk\u0131 kazanm\u0131\u015f olacak ve \u00e7al\u0131\u015fma ili\u015fkisinin ba\u015flang\u0131c\u0131ndan itibaren tatil bor\u00e7lar\u0131 olacakt\u0131r.&nbsp;<\/p>\n\n\n\n<p>Bir i\u015f\u00e7i yaln\u0131zca i\u015f ili\u015fkisinin sona ermesi halinde kullan\u0131lmayan tatil yerine \u00f6deme alma hakk\u0131na sahip olacakt\u0131r, ancak bir i\u015f\u00e7i bir \u015firket i\u00e7in birka\u00e7 y\u0131l \u00e7al\u0131\u015fm\u0131\u015fsa, potansiyel olarak \u00f6nemli bir y\u00fck\u00fcml\u00fcl\u00fck s\u00f6z konusu olabilir. \u00d6rne\u011fin, bir i\u015f\u00e7i 7 y\u0131l boyunca \u00e7al\u0131\u015fm\u0131\u015f ancak hi\u00e7 \u00fccretli tatil yapmam\u0131\u015fsa, haftada 5 g\u00fcn \u00e7al\u0131\u015f\u0131yorsa 120 g\u00fcne kadar tatil borcu olabilir.<\/p>\n\n\n\n<p><strong><u>Kimler serbest meslek sahibi olacak?<\/u><\/strong>&nbsp;<\/p>\n\n\n\n<p>Taraflar\u0131n aralar\u0131ndaki ili\u015fkiyi m\u00fc\u015fteri ve\/veya m\u00fcvekkil ili\u015fkisi olarak g\u00f6rd\u00fckleri ve bireyin kendi iste\u011fiyle i\u015f yapt\u0131\u011f\u0131 durumlarda, \u00e7al\u0131\u015fan veya i\u015f\u00e7i olarak kabul edilmeleri olas\u0131 de\u011fildir.&nbsp;<\/p>\n\n\n\n<p>E\u011fer bir ki\u015fi s\u00f6zle\u015fme kapsam\u0131nda yapmas\u0131 gereken i\u015fi yerine getirmesi i\u00e7in bir ba\u015fkas\u0131n\u0131 g\u00f6nderebiliyorsa, bu onun kendi r\u0131zas\u0131yla i\u015f yapt\u0131\u011f\u0131n\u0131 g\u00f6sterir. Bir m\u00fc\u015fteri veya m\u00fc\u015fterinin, bir bireyin bir i\u015fi yapmas\u0131 i\u00e7in ba\u015fka birini g\u00f6ndermesine izin verilmedi\u011fini belirtmesi al\u0131\u015f\u0131lmad\u0131k bir durum olacakt\u0131r.&nbsp;<\/p>\n\n\n\n<p>Serbest meslek sahibi bir ki\u015fi, ba\u015fka bir \u015firket i\u00e7in \u00e7al\u0131\u015ft\u0131\u011f\u0131nda durum b\u00f6yle de\u011fildir, i\u015finin ba\u015far\u0131s\u0131ndan veya ba\u015far\u0131s\u0131zl\u0131\u011f\u0131ndan sorumlu olacakt\u0131r. Ayr\u0131ca genellikle bir i\u015fi tamamlamak i\u00e7in kendi ara\u00e7 ve ekipmanlar\u0131n\u0131 sa\u011flamaktan sorumlu olacaklard\u0131r.<\/p>\n\n\n\n<p><strong><u>Serbest meslek sahipleri hangi i\u015f hukuku haklar\u0131na sahiptir?<\/u><\/strong>&nbsp;<\/p>\n\n\n\n<p>E\u011fer bir birey serbest meslek sahibi ise, i\u015f hukuku korumalar\u0131ndan yararlanamayacak ve \u0130stihdam Mahkemesinde hak talebinde bulunamayacakt\u0131r. Bu nedenle, s\u00f6zle\u015fmenin taraflar\u0131 aras\u0131ndaki herhangi bir anla\u015fmazl\u0131k muhtemelen hukuk mahkemelerinin yarg\u0131 yetkisi alt\u0131ndaki s\u00f6zle\u015fme ihlali iddialar\u0131 olacakt\u0131r.<\/p>\n\n\n\n<p><strong><u>Sonu\u00e7<\/u><\/strong>&nbsp;<\/p>\n\n\n\n<p>K\u0131sacas\u0131, ger\u00e7ekten serbest meslek sahibi olan bir PSC'ye sahip bir bireyin IR35'in d\u0131\u015f\u0131nda kalmas\u0131 olduk\u00e7a muhtemeldir ve i\u015f kanunu kapsam\u0131nda haklara sahip olmalar\u0131 pek olas\u0131 de\u011fildir.&nbsp;<\/p>\n\n\n\n<p>Ancak, PSC sahibi bir ki\u015fi IR35 kapsam\u0131na giriyorsa, muhtemelen i\u015f kanunu kapsam\u0131nda bir i\u015f\u00e7i veya \u00e7al\u0131\u015fan olarak kabul edilecektir ve her t\u00fcr i\u015fletme i\u00e7in, al\u0131nmas\u0131na izin verilmeyen tatiller i\u00e7in potansiyel sorumluluk s\u00f6z konusu olacakt\u0131r.&nbsp;<\/p>\n\n\n\n<p>Orta ve b\u00fcy\u00fck \u00f6l\u00e7ekli i\u015fletmeler i\u00e7in, kendileri i\u00e7in \u00e7al\u0131\u015fan bireylerin IR35 stat\u00fclerini de\u011ferlendirirken makul \u00f6zeni g\u00f6stermemeleri halinde, faiz ve cezalar\u0131n yan\u0131 s\u0131ra eksik \u00f6denen vergi ve ulusal sigorta \u00f6demelerinden sorumlu olma potansiyeli de bulunmaktad\u0131r. 6<sup>inci<\/sup>&nbsp;Nisan 2020.&nbsp;<\/p>\n\n\n\n<p><strong>If you require advice around the employment status of an individual or PSC, then please contact our Employment Solicitors at\u00a0<a href=\"mailto:employmentteam@rfblegal.co.uk\">employmentteam@rfblegal.co.uk<\/a>.<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><em><strong>(L\u00fctfen unutmay\u0131n:<\/strong> Bu makale ilk olarak \u00f6nceki web sitemizde yay\u0131nlanm\u0131\u015ft\u0131r ve sadece genel bilgilendirme ama\u00e7l\u0131d\u0131r. Yaz\u0131ld\u0131\u011f\u0131 tarihteki yasal durumu yans\u0131tmakla birlikte, yasa yay\u0131nland\u0131\u011f\u0131ndan bu yana de\u011fi\u015fmi\u015f olabilir. Durumunuza uygun g\u00fcncel tavsiyeler i\u00e7in l\u00fctfen ekibimizle ileti\u015fime ge\u00e7in).<\/em><\/p>\n\n\n\n<p><\/p>","protected":false},"author":11,"featured_media":0,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-9239","knowledge-base","type-knowledge-base","status-publish","format-standard","hentry"],"acf":[],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A guide to Employment status and IR35 in the private sector - RFB Legal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rfblegal.co.uk\/tr\/bilgi-tabani\/ozel-sektorde-i\u0307sti\u0307hdam-statusu-ve-ir35-rehberi\u0307\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A guide to Employment status and IR35 in the private sector - RFB Legal\" \/>\n<meta property=\"og:description\" content=\"IR35 is legislation that specifically relates to the employment status of contractors, their relationship to clients, and taxation. 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