Per the Article 30 of the Labor Law numbered 4857, workplaces employing fifty or more employees in the private sector are obliged to employ "three percent disabled" employees.

Points to Consider for the Employment of the Disabled Employees

Employers should pay attention to the below points per the Article 30 of the Labor Law:

In accordance with the letter of the Ministry of Treasury and Finance, General Directorate of Public Financial Management and Transformation dated 6/01/2021 and numbered 27998389-010.06.02-11638, the expense limits exempt from income tax for the period of 1 January 2021 - 30 June 2021 has been announced.

The Tax-Exempt Amounts of Domestic Travel Expenses

The tax-exempt amounts of domestic travel allowances for the period of 01 January 2021 and 30 June 2021 are as below.

As known, per the Article 32 of the Income Tax Law, the marital status and family status of the employees are taken as basis in determining the Minimum Subsistence Allowance amount.

Changes in marital status and family status must be notified to the employers within 1 month at the latest.

These changes are notified to the employer with the Minimum Subsistence Allowance Form.

With regards to this, any incorrect calculation can be prevented if the employers remind the employees about the updates on marital or family statuses via MSA forms.

With the Law No. 7263 published in the Official Gazette No. 31384 on February 3^rd, 2021; new regulations regarding Technology Development Zones and R&D activities have been announced.

The new regulations can be summarized as below:

Regulations regarding Technology Development Zones Law (No. 4691);