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Legislation - CottGroup Holistic Business Services


2021 2nd Period - Maximum Severance Payment Amount

According to the Circular numbered 27998389- published by the Ministry of Treasury and Finance with the subject 'Financial and Social Rights', the coefficients used to calculate the wage of a public officers have been revised effective 01.07.2021.

Income Tax Exempted Severance Pay

The following value has been calculated taking these coefficients into account and shall be applied for the period between the dates of 01.07.2021 - 31.12.2021, maximum severance pay to be exempted from income tax is determined as 8,284.51 TRY.

To access the full circular in which these announcements were made, please click here. (Please also be advised that the contents of this circular are in Turkish language.)

Should you have any queries or need further details, please contact your customer representative.

Written by Erdoğdu Onur Erol, Posted in Taxation Law, Labor Law


Algorithmic Transparency Within the Scope of GDPR

Although GDPR is a text that pursues and adopts the main principles stipulated by Directive 95/46, it has been introduced some regulations to be more compatible with today's requirements intended for the new needs arising from the latest technologies.1 However, the concepts of "consent" and "explicit consent" which are the elements that provide legal legitimacy for the processing of personal data in Directive 95/46, and the terminology that created within the framework of these concepts, continued to be used in the EU General Data Protection Regulation. It is required that consent must "unambiguously" given in Directive 95/46. In case of the processing of personal data, it is stipulated that the condition of explicit consent is required. The conditions for the validity of the consent are also regulated in Article 4 of the EU General Data Protection Regulation. The elements specified in this Article provide the validity of both types of consent.

Written by Onur Saygın, Posted in Personal Data Protection Law


Details Regarding the Declaration of Remote Workdays

Social Security Institution has published a General Letter on 05.07.2021 to explain the details regarding the declaration of remote workdays.

The rules below are stated in the General Letter:

  • A written agreement or contract would need to be done for the remote works. The remote work period and the working time would need to be included in this written contract.
  • The working schedule can be either fully remote work or partially remote & partially in the workplace. The contracts can be hybrid.
  • If an employee works fully remotely, the holidays, weekends, national holidays, annual leaves would need to be included on the remote workday declaration. If the employee works partially remotely and partially in the workplace under a hybrid contract, only actively remote workdays would need to be declared (except holidays).
  • There is no difference in the Labor Law rights perspective between the employees work remotely and in the workplace.

Written by Erdoğdu Onur Erol, Posted in Social Security Law and Legislation, Taxation Law


The Statutory Deductions on Payroll for 2021

The statutory deductions applicable in a standard Turkish payroll are social security premium, income tax, and stamp tax. Also, the salaries generated from liaison offices in Turkey are exempt from income tax per the article 34/14 of Income Tax Law and these are only subject to social security.

Social Security Premium

Social Security Premium are calculated over wages monthly and are paid jointly by the employee and the employer. The contribution rates are as follows:

Written by Erdoğdu Onur Erol, Posted in Social Security Law and Legislation

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