According to the first paragraph of the Article 30 of Labor Law Number 4857; the private sector employers, who employ fifty or more employees within the borders of same province, are liable to employ disabled personnel at least at a ratio of 3% in positions appropriate for them according to their occupations and physical and mental conditions.

According to the Article 30 of Law Number 4857; in determining the liability to employ disabled personnel and in determining the number of disabled personnel to employ in the case of the existence of such liability:

• When calculating the number of personnel employed within the same province, all of the employed workers are taken into consideration, regardless of their employment being definite or indefinite term.
• If some employees amongst the personnel are employed for part time work, the work period of these personnel working with part-time contract are changed into full-time period.
• The sum of number of days that the part-time workers are paid in the relevant month is divided by 30 and this amount is added to the number of full-time workers. In case this amount, which is found after being divided by 30, is a fractional number, the fractions up to the half are not considered, but the halves and the fractions above the halves are rounded off to a whole number.

A new feature has been introduced to the steps taken on the way to E-notarization process. The notary transactions will now be able to be made in the electronic environment.

As per the regulation published in the Official Gazette number 29413 on 11th of July 2015, we will be able to conduct notary transactions without any requirement to visit the notary offices. With the regulation to be put into force on 1st of March 2016, following transactions will be able to be concluded with the use of secure electronic signature.

• Translation Processes
• Attestations and Certifications
• Proof Processes
• Issuing of True-Copies
• Attestation of Books
• Written warnings and notices without signature

The transactions, which can be concluded without visiting notary offices, are currently limited as stated above. Nonetheless, many notary transactions will be able to be carried or initiated with secure electronic signature, however in the finalization process the relevant authorized persons will need to be present before the notary public. The validity of the transactions will be ensured through “Secure Electronic Signature”, “Timestamping” and “Registered Electronic Mail”.

By law, “Union of Notaries” is authorized for the establishment and the operation of the system infrastructure. Within the system, features will take place such as the choosing of a specific notary, recording of the transactions on the electronic environment, making payments etc.

You may access the guidelines including the relevant regulation from here. For more information please contact your customer representative or a consultant.

According to the circular numbered 27998389-010-06-02-6235 released by the General Directorate of Budget and Fiscal Control on 03.07.2015 with the subject 'Financial and Social Rights', the coefficients used to calculate the wage of a civil servant have been revised effective 01.07.2015.

The following values have been calculated taking these coefficients into account, and shall be applied for the period between the dates of 01.07.2015-31.12.2015;

Monthly child support to be exempted from income tax is;

• For children 0-6 years of age – 41,54.- TL,
• For children over 6 years of age – 20,77.- TL.

Income Tax Exempted Severance Pay

According to the circular numbered 27998389-010-06-02-6235 released by the General Directorate of Budget and Fiscal Control on 03.07.2015 with the subject 'Financial and Social Rights', the coefficients used to calculate the wage of a civil servant have been revised effective 01.07.2015.

The following values have been calculated taking these coefficients into account, and shall be applied for the period between the dates of 01.07.2015-31.12.2015;

1. Maximum severance pay to be exempted from income tax is 3.709,98.- TL,