One of the most significant profit steps for investors is dividends, which are the shares distributed by companies from their year-end profits to their shareholders. These distributions can typically be in the form of cash or additional shares. Dividends are an effective way for a company to share its success and financial strength with its investors. So, how are dividends calculated and why are they distributed? What does dividend distribution mean for companies? Let’s explore the answers to all these questions in detail.

What is a Collective Bargaining Agreement?

A collective bargaining agreement is a written contract between employees, represented by a labor union, and an employer that outlines the working conditions and rights of the employees. This agreement includes a wide range of regulations, from wages to social benefits. Collective bargaining agreements serve as a tool to protect the rights of employees as a whole and help establish a fair balance between employers and employees. In Turkish labor law, these agreements hold a significant place and are regulated by the Law No. 6356 on Trade Unions and Collective Bargaining Agreements (In Turkish).

The SSI (Social Security Institution) employee registration declaration is a document submitted by the employer to the Social Security Institution (SSI), officially notifying that an employee has started working. This document is mandatory under Law No. 5510, and the employer must submit it before the employee begins working. The employee registration declaration is a crucial step to ensure the employee's insurance registration, the initiation of retirement premiums, and access to healthcare services.

In Türkiye, public holidays and their duration are clearly stated in the Law No. 2429 on National Holidays and General Holidays. In 2025, public holidays and their duration are given in the table below:

Economic uncertainties and fluctuations in the business world severely complicate companies' financial management, leading to a more widespread occurrence of legal processes such as concordat and bankruptcy. When companies face these challenges, significant risks arise, especially for employers experiencing payment difficulties, often resulting in situations like the declaration of concordat, bankruptcy, or the postponement of bankruptcy. These situations directly impact employees, leading to delays, partial payments, or non-payment of wages, which may be their sole source of income. At this critical juncture, the Wage Guarantee Fund (ÜGF) comes into play to mitigate the adverse effects caused by the weakening of companies' financial structures.

The Presidential Circular No. 2021/18 concerning the "National Artificial Intelligence Strategy 2021-2025," prepared in collaboration with the Presidency's Digital Transformation Office and the Ministry of Industry and Technology, and with the participation of all relevant stakeholders, was published in the Official Gazette No. 31574 on August 20, 2021, and subsequently came into effect.

The tax system plays a critical role in maintaining the economic balance of society and financing public services. Tax brackets, updated annually, determine the financial obligations of taxpayers. Among the most anticipated topics of the working population regarding the 2024 tax regulations are the 2024 tax brackets. In this article, we have summarized key topics such as income tax, tax brackets, and how tax brackets are calculated for you.

The amount of the retirement pension is one of the most significant concerns for individuals who are eligible to receive an old-age pension after years of work. Therefore, many prospective retirees wonder which year would be more advantageous for retirement. The answer to this question is not explicitly stated in Social Security Legislation, and calculations must be made separately for each year, considering the economic indicators of that year.

I- Introduction

As is known, with the 8th Judicial Package accepted in the Grand National Assembly of Türkiye on March 2, 2024, and the Law No. 7499 published in the Official Gazette No. 32487 on March 12, 2024, titled the Law on Amendments to the Criminal Procedure Code and Certain Laws, several amendments were made to the Law on the Protection of Personal Data No. 6698 (the Law).