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Social Security Institution has published a new Communique (No:2021/8) and changed the related part on the Communique 2020/20 about the social security premium calculations of the employees working on R&D or Technology Development areas in line with the related Laws no: 5746 and 4691.
Per that regulation; income tax and stamp tax would be applied for the wages of the R&D employees working in the scope of the Law No 4691. During the calculation of gross and net wages, income tax and stamp tax would be taken into account.
Accordingly, the approach of the gross and net wage calculations would be as below:
Gross Wage: Net Wage + Social Security Premium (Employee Portion) + Unemployment Premium (Employee Portion) + Income Tax + Stamp Tax
Net Wage: Gross Wage - Social Security Premium (Employee Portion) - Unemployment Premium (Employee Portion) - Income Tax - Stamp Tax
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Category Social Security Law and Legislation, Taxation Law
Social Security Institution has published a new application called Medical Visit Web Service (Vizite Web Servisi in Turkish) for the medical visit days related to the temporary incapacity periods.
With this service, employers can obtain the reports for temporary incapacity of employees and submit the non-workdays per these reports.
Also, the rules on the website https://uyg.sgk.gov.tr/vizite/welcome.do are the same on the new web service.
Category Social Security Law and Legislation, Labor Law
The statement on the Law No. 506 (previously Social Security Law) stating that employees should terminate job contracts and make a written request for retirement/pension benefits has been cancelled by the Constitutional Court and published on the Official Gazette on March 3, 2021 and numbered 31412.
Social Security Institution has published a new Communique (No: 2021/5) with regards to the above decision and stated that termination from the job and written request requirements are still valid for the retirement benefits per the Law No. 5510 (valid as of October 1, 2008).
On the Communique; Social Security Authorities refer to the Article 28 of the Law No. 5510, which states that the employees should terminate job contracts and request retirement benefits in writing for retirement benefits.
They also state that the Court Decision was about the previous Social Security Law No. 506 and with the Article 106 of the Law No. 5510, the related statement on the Law No. 506 has been cancelled. So, the new passage in Law No. 5510 stating that employees should terminate and request retirement benefits in writing is valid.
Accordingly, the requirements of termination from job and written retirement benefit request to SSI are still valid for retirement benefits.
Remote work is defined as below in Article 14 of the Labor Law No. 4857;
"Remote work is a business relationship established in writing based on the principle that the employee fulfills their job at home or outside the workplace with technological communication tools."
Based on this article, the Remote Work Regulation has been published in the Official Gazette dated March 10, 2021 and numbered 31419.
Regulation details are as below:
The purpose of the regulation is defined in the below article;
ARTICLE 1 - (1) The purpose of this Regulation is to determine the tasks that cannot be done remotely and procedures & principles of remote work