Finans
Is Kidemi (Job Seniority)
İngilizce: job seniority
Türkçe Tanım
Bir calisanin ayni is yerinde ya da pozisyonda gecirdigi hizmet suresine bagli olarak elde ettigi goreli oncelik ve haklar butunudur; terfi sirasi, izin haklari ve cogu zaman isten cikarma sirasini belirler. Toplu is sozlesmelerinde kidem, son giren ilk cikar (last-in-first-out) mantigiyla isgucu azaltiminin duzenini tayin eder. M&A ve isgucu yeniden yapilandirmasi islemlerinde bu yapi dogrudan bir yukumluluk kalemidir; kidem tabanli kidem tazminati ve birikmis haklar, devralan tarafin ustlenecegi gizli borctur ve normallestirilmis personel maliyeti ile islem fiyatinin duzeltilmesinde acikca hesaba katilir.
English Definition
The relative priority and entitlements an employee accrues through length of service at the same workplace or position, governing promotion order, leave rights, and often the order of layoff. In collective agreements, seniority sets the sequence of workforce reduction on a last-in-first-out basis. In acquisitions and workforce restructurings this structure is a direct liability item: seniority-based severance and accrued entitlements are a hidden obligation the acquirer assumes, and they are explicitly reflected in normalized staffing cost and in the price adjustment of the transaction.