Certain periods and deadlines stipulated in Turkish Data Protection Law (KVKK) for VERBIS registration with the decision dated 19.07.2018 and numbered 2018/88. Afterward, these periods were extended 4 times, and the deadlines were postponed for various reasons.

With the decision numbered 2018/88, the deadline for VERBIS registration was determined as 30.09.2019 for data controllers with an annual number of employees over 50 and for data controllers residing abroad.

With the decision numbered 2019/265, the deadline for the above-mentioned data controllers was determined as 31.12.2019; with the decision numbered 2019/387 it was extended as 30.06.2020; with the latest decision numbered 2020/482, it was determined 30.09.2020 and lastly, it was determined as 31.12.2021 with the latest decision numbered 2021/238.

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 Türkiye are exempt from income tax per Article 23/14 of Income Tax Law, and these are only subject to social security.

Also, as of 2022, an income tax exemption amount up to the tax amount calculated over minimum wage would be applicable for all wages.

Social Security Premium

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

A new regulation with regards to the employee withdrawals from the automatic private pension plans made by the employers has been published in Official Gazette numbered 31704 and dated 29.12.2021

With that new regulation, the employees who withdraw from the automatic private pension plan, would not need to be re-enrolled again after 3 years. The aforementioned rule has been abolished.

With Law No. 7346 published in the Official Gazette numbered 31700 and dated 25.12.2021, new regulations have come into force for the R&D and technology development employees.

With that new regulation, the income tax exemption can be applicable up to the limit of 20% of the total population or 20% of the total time subject to the incentive for the time performed outside of R&D and technology development regions. The President can increase the rate to 75% per the regional or sectoral developments.