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Legislation - CottGroup Holistic Business Services


Disabled Employment Obligation

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:

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


2021 I. Period Travel Expense Amounts Exempt From Income Tax

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.

Monthly Gross Amounts (TRY)
for the period of
Daily Amount Exempt From Tax (TRY) Reference Column As The Basis of Travel Expense
4,169.88 TRY and more 73,50 II
4,140.04 4,169.87 TRY in between 61,65 III
3,775.31 4,140.03 TRY in between 57,55 IV
3,311.11 3,775.30 TRY in between 54,05 V
2,746.61 3,311.10 TRY in between 47,65 VI
2,746.60 TRY and less 46,35 VII

Written by Erdoğdu Onur Erol, Posted in Taxation Law


Minimum Subsistence Allowance Status Updates

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.

Written by Erdoğdu Onur Erol, Posted in Taxation Law


R&D and Technology Development Zone Regulations

With the Law No. 7263 published in the Official Gazette No. 31384 on February 3rd, 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);

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

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Due to the Covid-19 Coronavirus pandemic to secure the health of our employees our business operations are held remotely until further notification. CottGroup® will have its business processes carried out efficiently and smoothly thanks to our BCP plans and strong technological infrastructure. As always, our customers and business partners will be able to reach us via our phones and e-mails.