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
Short-term employment allowance has been extended to June 30, 2021 for the April, May and June periods.
This extension would be applicable for the same employees, who has been on short-term employment in previous months, with the same conditions. There would be no new application.
You can reach the details about employer support payments on short-term employment period via the link.
You can reach the details of short-term employment period via the link.
You can reach the details of short-term employment process via the link.
You can reach the related decision via link. (In Turkish)
Continue Reading
Category Social Security Law and Legislation
Social Security Institution has published a new Communiqué numbered 2021/9 and canceled the termination code 29 (for the behaviors of the employee against ethic rules) and added new termination codes with that new Communiqué.
The new codes on the Communiqué are as below:
Code-42; "If the employee tricks the employer and gives incorrect information about the employer during the employment contract. (Law No: 4857 Article 25-II-a)
Code-43; If employee speaks of ill or behaves disrespectfully on behalf of the employer or their families (Law No: 4857 Article 25-II-b)
Code-44; If the employee sexually harass another employee. (Law No: 4857 Article 25-II-c)
Social Security Institution has published a new Communique (No:2021/8) and changed the related part on the Communique 2020/20 about the social security premium calculations of the employees working on R&D or Technology Development areas in line with the related Laws no: 5746 and 4691.
Per that regulation; income tax and stamp tax would be applied for the wages of the R&D employees working in the scope of the Law No 4691. During the calculation of gross and net wages, income tax and stamp tax would be taken into account.
Accordingly, the approach of the gross and net wage calculations would be as below:
Gross Wage: Net Wage + Social Security Premium (Employee Portion) + Unemployment Premium (Employee Portion) + Income Tax + Stamp Tax
Net Wage: Gross Wage - Social Security Premium (Employee Portion) - Unemployment Premium (Employee Portion) - Income Tax - Stamp Tax
Category Social Security Law and Legislation, Taxation Law
Social Security Institution has published a new application called Medical Visit Web Service (Vizite Web Servisi in Turkish) for the medical visit days related to the temporary incapacity periods.
With this service, employers can obtain the reports for temporary incapacity of employees and submit the non-workdays per these reports.
Also, the rules on the website https://uyg.sgk.gov.tr/vizite/welcome.do are the same on the new web service.
Category Social Security Law and Legislation, Labor Law