Legislation Categories
Legislative Updates
Here you can access most recent articles on legislative updates regarding Personal Data Protection Law, Social Security Law, Taxation Law, Occupational Health and Safety Law, Code of Obligations, Labor Law, Turkish Commercial Code, Law on Protection of the Value of Turkish Currency, Foreign Exchange Legislation, and Immigration Law in Türkiye.
Bilateral Treaties
You can access the dates of the most recent international bilateral social security and double taxation treaties made between Türkiye and other countries and relevant documents here.
Test
Cash wage support/pandemic unpaid leave and termination ban due to Covid19 have been extended to May 17, 2021.
The decision was published in the Official Gazette dated 09.03.2021 and numbered 31418.
The related regulations are located on the Labor Law Temporary Article 10 as below:
"TEMPORARY ARTICLE 10 - Regardless of whether this Law covers it or not, any employment or service contract cannot be terminated by the employer for three months from the effective date of this article other than these cases: if they do not comply with the rules of ethics and good faith that are stated in item (II) of the first paragraph of Article 25 and the relevant provisions of other Laws and in similar cases, if fixed-term work or service contracts expire, if the workplace closes for any reason or its activities stop, if there are any kinds of services purchased in accordance with the relevant legislation and if the work is over in the construction work.
The employer may leave the worker entirely or partially on unpaid leave for a period of three months from the effective date of this article. Being entitled to unpaid leave under this article does not give the employee the right to terminate the contract based on the justified reason.
In violation of the provisions of this article, the employer or his/her representative, who terminates the employment contract, is given an administrative fine at the monthly gross minimum wage amount for the employee whose contract is terminated.
The President is authorized to extend the three-month periods in the first and second paragraphs up to six months."
Continue Reading
Category Social Security Law and Legislation, Labor Law
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.
Employers should pay attention to the below points per the Article 30 of the Labor Law:
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);
Annual income tax returns for 2020 income will be submitted to the relevant tax offices in March 2021.
All incomes subject to annual income tax return should be declared for the following income elements listed in Article 2 of the Income Tax Law. You can find the details for the annual income tax return obligation for wages below: