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Legislation - CottGroup Holistic Business Services

13January2023

2023 1st Period - Severance Ceiling Amount Amended

According to the Circular dated January 13, 2023 and numbered 27998389-010.06.02-1843378 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 January 1, 2023.

The previous Circular published on January 5, 2023 has been abolished.

Author CottGroup Hukuk ve Mevzuat Ekibi, Category Taxation Law

13January2023

Period Extension is Made by Adding Design Details to the Additional R&D Discount Application

According to the decision published in the Official Gazette dated January 10, 2023 and numbered 32069, in R&D or design centers that ensure at least 20% increase compared to the previous year in any of the determined indicators; the duration of the regulation regarding the R&D, innovation or design expenditures made in that year to be subject to 50% of the increase amount compared to the previous year, has been extended until December 31, 2028.

Indicators related to the ratio of the number of post-graduate degree designers to the total number of design personnel in design centers and the ratio of the total number of designers to the total number of design personnel in design centers have been added to the criteria for benefiting from the relevant regulation.

Author Selma Kıy, Category Taxation Law

13January2023

2023 Minimum Wage Support

The 2023 minimum wage support has come into force with the Law No. 7431 published on the Official Gazette dated 13th January 2023 and numbered 32072.

Based on that, in case that all conditions are met, the minimum wage support will be automatically deducted from the social security premium payments on the upcoming periods by the Social Security Institution without any application.

The conditions required for 2023 minimum wage support can be summarized as below:

Author CottGroup Hukuk ve Mevzuat Ekibi, Category Social Security Law and Legislation

12January2023

Warning to Employers from the Social Security Institution

In the well-intentioned warning letters/notifications sent by the Social Security Institution to some employers, it has been determined that the wages (SSI premium earnings) of the qualified employees declared are at or close to the minimum wage. Also, if this situation is detected during the investigations and audits/inspections by the SSI, administrative fines would be applied. In this sense, it was requested from employers to show the necessary sensitivity to be compliant with their social security obligations.

Author CottGroup Hukuk ve Mevzuat Ekibi, Category Social Security Law and Legislation

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