Özet:

Although severance pay provides safeguarding of job for employee, it is envisaged to be transferred to the fund as it is seen a financial burden for employers’ front. In this context, although some studies have been carried out since 1976, the issue of transfer of severance pay to the fund still maintains its current status since none of them has come into force so far. In this study, the historical development of severance pay and the functions used in it are mentioned and studies on transfer of severance pay to the fund are examined. Recent studies on the subject show that, it is foreseen to be used as a tool for payment of domestic debts and to be removed in time by being converted into a second pension system rather than guaranteeing severance pay. In our opinion, if the severance pay, which is depreciation of the employees, is transferred to the fund, the reservations of both the employee and the employers will not be removed.For this reason, “Severance Pay Guarantee Fund”, which has a limited area, where employers are bankrupt or have difficulty in payment, should be established without prejudice to existing severance pay provisions. A regulation should be made in the universal health insurance premium in order to create resources for the mentioned system and a fixed general health insurance premium should be determined for each employee.Thus, it will be ensured that severance pay will be guaranteed in the real terms without bringing an extra burden on employee and employer

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