PRACTICAL INFORMATION ON SHARES ALLOCATED FROM REVOLVING FUND REVENUES
Pursuant to paragraph (h) of Article 5 of Law No. 5947, “Economic, efficient and economical use of resources is essential in the realization of the activities of the revolving fund enterprise. It is mandatory to observe the balance between income and expenditure in the payments to be made.”
Except for the personnel working in the units within the scope of paragraph (c) of Article 58 of the Law, academic staff who do not contribute to the generation of revolving fund revenues in other units, and civil servants and contracted personnel who do not contribute to the generation of income in the same way, cannot be paid additional payments in any way within the scope of this Regulation.
1-OBLIGATORY LEGAL DEDUCTIONS
From collected revenues (excluding VAT),
a. 1% Treasury share
b. 5% Scientific Research Projects Share is allocated
The allocated treasury share is paid to the Directorate of Finance until the twentieth of the following month to the Strategy Development Department for Scientific Research Projects. The Law No. 6183 on the Procedure for Collection of Public Receivables shall be applied in the collection of the amounts not deposited within the period.
B-In-Hours Income: Revenues generated between 08.30 -12.30/13.30-17.30
Out-of-Hours income: It includes the income obtained from the work done between 12.30-13.30 and after 17.30 and on weekends, public holidays and when the lecturer is on leave.
2- As goods, service purchases, travel expenses and executive share;
Pursuant to Article 5 (b) of Law No. 5947;
From the collected income
· Minimum 35 percent for faculties of medicine and dentistry, health practice and research centers and higher education institutions providing open education services,
· At least 30 percent for faculties of agriculture and veterinary medicine, civil aviation schools, continuing education centers and higher education institutions with workshops or laboratories
· Other Higher Education Units 15% reserved
Goods and service purchases are made from the allocated amounts. (These rates can be increased by 75% with the decision of the ÜYK).
3-Supplementary Payment share,
Pursuant to Article 5 (c) subparagraph 1 of Law No. 5947;
From the income obtained;
Monthly Additional payment maximum amounts:
1)-Monthly Supplementary Payment is made to the relevant persons who contribute to the units from the amounts remaining after deducting the mandatory legal deduction amounts, goods and service purchase amounts, (Administrator share amounts).
Monthly Additional payment maximum amounts:
The following data are taken into account in the calculation of the Additional Payment Base:
For Academic Staff total of
1. Monthly indicator
2. Additional Indicator
3. University Allowance
4. Education Allowance
Employees working in income-generating positions of the above-mentioned total;
· For lecturers and teaching assistants, 800% for their income-generating contributions during working hours
· 400% for non-working income-generating contributions to faculty members and lecturers
a total of 1200% (12 times) can be applied
· For income-generating contributions to Research Assistants during working hours: 500%
· Research Assistants for their out-of-hours income-generating contributions: 250%
a total of 750% (7.5 times) can be applied.
· Other Instructors: 150% can be paid.
4-Deduction of the contribution made from the Revolving Fund revenues (balance compensation) from additional payment
Article 52 of Law No. 6009 published in the Official Gazette dated August 1, 2010 and numbered 27659 reads as follows: “The following paragraph has been added as the second paragraph to paragraph (g) of Article 58 of the Higher Education Law dated 04.11.1981 and numbered 2547 amended by Law No. 5947 dated 21.01.2010. “Payments made to the personnel subject to the Higher Education Law No. 2914 pursuant to this article shall not be taken into account in the application of the third paragraph of the third paragraph of the additional third article of the Decree Law No. 375 for the personnel other than those covered by paragraphs (c) and (f)”.
According to the relevant article of the law, the offsetting process for the contribution share paid from revolving fund revenues to other academic staff, except for the rector, vice rectors, deans, institute / school directors and their assistants, subject to the Higher Education Personnel Law No. 2914, will not be made as of 30.01.2011.
Annex No. 375 of the Decree Law No. 375: 3 of the Decree Law No. 375 will not be taken into account in the calculation of the additional payment to be made from the revolving capital income in accordance with Law No. 5473.
NOTE: In the 4th paragraph of Additional Article 3 of the Law No. 5473 on Making Payments to Civil Servants and Contracted Personnel Who Do Not Have Additional Payments Under Different Names and Amendments to Certain Laws and Decree Laws published in the Official Gazette dated 31.03.2006 and numbered 26125, “The provisions regarding salaries are applied in the entitlement and payment of additional payment and this additional payment is not subject to any tax and deduction except stamp tax. The additional payment to be made pursuant to this article shall not be taken into account in the calculation of increment, compensation, allowance, revolving fund share, bonus, wage and similar payments made under any name whatsoever, which are paid in accordance with the relevant legislation.”