The Turkish Revenue Administration has published a written opinion letter to clarify the taxation of the indemnity payments paid for the not re-engaging to work of the employee (the opinion letter numbered 64597866-120[25/1]-9209 and dated 07.06.2021.)

Changes in the Business Line Regulation have been published in the Official Gazette numbered 31585 and dated 01.09.2021.

The statements about the weekend holiday are included in Article 46 of the Labor Law No. 4857 as below:

Although GDPR is a text that pursues and adopts the main principles stipulated by Directive 95/46, it has been introduced some regulations to be more compatible with today's requirements intended for the new needs arising from the latest technologies.¹ However, the concepts of "consent" and "explicit consent" which are the elements that provide legal legitimacy for the processing of personal data in Directive 95/46, and the terminology that created within the framework of these concepts, continued to be used in the EU General Data Protection Regulation. It is required that consent must "unambiguously" given in Directive 95/46. In case of the processing of personal data, it is stipulated that the condition of explicit consent is required. The conditions for the validity of the consent are also regulated in Article 4 of the EU General Data Protection Regulation. The elements specified in this Article provide the validity of both types of consent.

What is overtime?

It is necessary to review the weekly working hours in the Labor Law for the concept of overtime.

Using annual leave is a constitutional right of the employees, and the details are regulated in the Labor Law No. 4857.

Annual Leave Pay at Termination of Employment Contract

Per Article 59 of the Labor Law, "In case the employment contract is terminated for any reason, the rights of the employee and annual leave payments should be paid to the employee or the right holders." Also; According to Article 80 of Law No. 5510; "Wages shall subject to premium by attributing to the month they are deserved."

On September 17, 2018, the Treasury had made a press release which was expected to be clarified with further explanations. The alteration to the recently announced regulations and the press release was announced on Saturday, October 6, 2018, through the Communiqué. As per the newly published Communiqué, workplaces (employers) are obligated to have employment contracts based on foreign currency converted to Turkish Lira (TRY) based contracts in certain cases. The deadline to have the employment contracts amended to TRY is October 12, 2018.