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Legislative Updates
Here you can access most recent articles on legislative updates regarding Personal Data Protection Law, Social Security Law, Taxation Law, Occupational Health and Safety Law, Code of Obligations, Labor Law, Turkish Commercial Code, Law on Protection of the Value of Turkish Currency, Foreign Exchange Legislation, and Immigration Law in Türkiye.
Bilateral Treaties
You can access the dates of the most recent international bilateral social security and double taxation treaties made between Türkiye and other countries and relevant documents here.
Test
It is discussed in the decision with the number 2009/11728 E of the 9th Law Department of Court of Appeals if apologia is mandatory in case of a termination with a good cause by the employee. This is significantly important in the reemployment lawsuits brought by the employee who is terminated with a good cause by the employer. As it is known, the termination with good cause because of the employee behaviours is invalid unless an apologia is required from the employee. It is open to arguments if the same should be applied in the terminations with good cause. This decision which is being discussed set forth with a legal point of view, that apologia is not necessary in terminations with good cause. However an anectode should be stated here, in reemployment lawsuits brought on terminations with good cause, courts generally come to a decision that the good cause as the reason of the termination cannot be a cause but a valid reason for the termination, therefore the reemployment requests must be rejected. At this point, if the reason of the termination is accepted as a valid reason instead of a cause, then it will be a problem for the employer not to require an apologia. Therefore, it is recommended to record an apologia under any circumstance.
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Category Labor Law
Daily Indemnity
The terms Travel Allowance and Daily Indemnity are usually mixed in our legislation. There are significant differences between them, besides, it is known that the social security premiums are deducted from the travel allowance whereas the daily indemnities are not questioned in social security premiums. Please see below the related articles of Mr.Resul Kurt and Mr.Mehmet Maç.
As it can be referred from being involved in the 24th article about the indiscriminatenesses of the social security commission, mainly the daily indemnities are not an allowance for the employees but an expense for business. However, on the condition that the indemnities are paid as a lump sum under the name of daily indemnity rather than promoted real travel expenses and that they are economized by the employee, they can be considered as benefit and allowance. The amounts that exceed the legal limits are subject to the taxed wage payment.
Category Turkish Commercial Code
ARTICLE 1 - The purpose of this Act is to regulate the working conditions and work-related rights and obligations of employers and employees working under an employment contract.
Apart from those cited in Article 4, this Act shall apply to all the establishments and their employers, employer's representatives, and employees, irrespective of the subject matter of their activities.
Establishments, employers, employer's representatives, and employees shall be subject to this Act irrespective of the date of the notification to be made to the regional directorate of labor under Article 3.
ARTICLE 393- Service contract is an agreement where the worker undertakes to work dependent to an employer for a definite or indefinite term and The employer undertakes to pay a wage according to the work done.
Any contracts where the worker undertakes to give a service as a regular basis as a part-time is also a service contract.
Provisions relating to general service contract apply to apprenticeship contracts as well by analogy, special regulatory provisions are reserved.
B. Establishing
Category Code of Obligations