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06July2025

2025 II. Period - Severance Ceiling Amount Amended

According to the Circular dated July 7, 2025 and numbered 27998389-010.06.02-4098345 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 July 1, 2025.

Income Tax Exempted Severance Pay

Author Ümit Kır, Category Taxation Law, Labor Law

26June2025

2025 Fiscal Holiday and Its Impact on SSI Practices

As is known, in accordance with Law No. 5604 on the Establishment of Fiscal Holidays, the fiscal holiday in 2025 will start on Tuesday, July 1, 2025, and will end on Sunday, July 20, 2025.

The deadlines for declarations, notifications, objections, and payments made to the Social Security Institution (SGK) are also affected by the fiscal holiday.

Author Ümit Kır, Category Social Security Law and Legislation

26June2025

Principle Decision of the Personal Data Protection Board on Sending Verification Codes via SMS

With the Turkish Personal Data Protection Board's ("Board") Principle Decision dated 10 June 2025 and numbered 2025/1072 ("Decision"), published in the Official Gazette dated 26 June 2025 and numbered 32938, the legal nature of sending verification codes via SMS within the scope of product and service delivery processes has been examined, and the corresponding data protection obligations have been clarified.

Author Ecem Kumsal Başyurt, Category Personal Data Protection Law

20June2025

Mandatory Payment of Wages Through Banks: An Analysis Within the Framework of Labor and Tax Legislation in Türkiye

In order to prevent unregistered employment, protect employee rights, and ensure financial oversight, it is a legal obligation under both labor and tax legislation in Türkiye for employers to make all types of payments to employees—such as wages, bonuses, premiums, and similar compensations—through banks.

While the obligation to pay wages via bank transfers is widely recognized under the Labor Law No. 4857 for workplaces employing more than a certain number of workers, the requirement under tax legislation to make payments exceeding a specified threshold through intermediary financial institutions and to substantiate such transactions with documentation issued by these institutions—is often overlooked in practice.

Author Ümit Kır, Category Social Security Law and Legislation

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