Legislation

COTTGROUP

09September2015

Income Tax Exempted Severance Pay

cott-group-semsiyeAccording to the Cabinet Decision numbered 2015/8057 published in the official gazette numbered 29458 on 27.08.2015;

Retirement benefits will be taken into account in the calculation of Maximum Severance Pay as affective from 1st of September 2015. The following values have been calculated taking these coefficients into account, and shall be applied for the period between the dates of 01.09.2015-31.12.2015;

Written by Fırat Oktürk, Posted in Labour Law

04September2015

MATERNITY BORROWING OF INSURED WOMEN WHO ADOPT CHILDREN

cott-group-semsiyeIn the context of Social Security Legislation women have been provided with early retirement right by way of making maternity borrowing. The same right is provided also for insured women who adopted children.

Within the context of Social Security notification, the women, who adopted up to maximum three children, can also take advantage of the early retirement right by making maternity borrowing. Insured women may benefit from this right and they can retire early for up to 6 years. For each child, the policyholders have the right to early retirement in the amount of the 2 years per child.

Written by Selma Kıy, Posted in Social Security Law and Regulations

04September2015

ANOTHER NEW PRACTICE IN ELECTRONIC PROCESSES: E-NOTIFICATION

cott-group-logoAs stipulated by the Tax Procedural Law published on 27.08.2015, the Revenue Administration will start sending its notifications in the electronic environment as from 01.01.2016. To summarize:

Written by Mükremin Akbulut, Posted in Taxation Law

12August2015

DEDUCTION OF SOCIAL SECURITY SUPPORT CONTRIBUTION FOR RETIRED COMPANY SHAREHOLDERS

The shareholders of Limited Liability Companies are considered as insured under Bağkur under 4/B item of law number 5510. Following their retirement, they will be considered as insured in the extent of social security support contribution. With the omnibus bill number 6645, as of July an important change has put into effect.

Written by Selma Kıy, Posted in Social Security Law and Regulations

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