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PEO - EOR – BPO Services

Expanding your Business into Türkiye

Türkiye, among the fastest growing economies, is definitely one of the best places to grow your business. With its booming economy,
geopolitical advantage, remarkable growth opportunities, high-quality infrastructure availability,
hard-working and skilled workforce, the country captivates foreign investors offering alternative employment solutions.

The Meaning of PEO in Turkish Regulations

The Turkish government has always prioritized systematic reforms to give legal certainty for foreign companies to invest in Türkiye. Türkiye has been adopting new regulations to meet the political and economic criteria of the EU. Despite the reforms, Türkiye has its own country-specific regulations similar to other countries.

As per the Labor Law (amended on the 6th of May 2016 by Article 1 of the Law No. 6715), a temporary labor relation may be established if there is a holding or another workplace that is affiliated with the same group of companies. The service contract can be signed for a period of maximum of four months. This contract may be renewed twice at most, provided that it will not exceed eight months in total. The employer who employs temporary workers shall not employ temporary workers again for the same work unless there is a period of six months in between. Similarly, the authorized private employment agencies can establish a temporary labor relation with the employer within the framework of the same conditions.

Türkiye enacted this law by taking the Directive of the European Parliament No. 2008/104/EC as an example. Likewise, the temporary work relation is regulated with "Arbeitnehmerüberlassungsgesetz" in Germany, and "Bundesgesetz über die Arbeitsvermittlung und den Personalverleih - Arbeitsvermittlungsgesetz, AVG" in Switzerland. Hereby, we would like to emphasize once again that, in order for the temporary work relation to achieve the aforementioned goals, it must be regulated by law, and its term and conditions must be clearly set out. The limit of 4 months period is an important restriction to give as an example in this regard.

If you are considering starting a project without creating a legal entity in Türkiye to expand your growth, you should consider Türkiye’s legal environment and country specifics about co-employment regulations. Read more

Employer of Record (EOR) Services in Türkiye

Regarding the global definition, EOR is a third-party organization that acts as a business partner. EOR usually has a registered local entity in the target country. Thanks to EOR partnership, the client is able to avoid dealing with the local authorities in terms of compliance requirements.

EOR coordinates all tasks for its employees. It is a legal employer who is fully responsible for staff administration and compliance with the regulations. There is no need to provide office space, equipment, training or sign any agreements with the new employees, it’s all done by EOR. Due to temporary labor relation regulations, EOR services have similar restrictions as PEO. In other words, EOR services cannot be used for periods longer than four months as stated in the law.

As it is seen in the above, for indefinite term employments, it is not possible to consider temporary worker agreement as mentioned in the law both for PEO and EOR services in Türkiye.

Employer of Record (EOR) service in Türkiye

Why "Self – Employment System" Is Not Applicable in Türkiye? Can an Independent Contractor & Freelancer Provide Service in Türkiye?

According to the continuity principle in the Turkish Taxation Law and relevant regulations, when a person provides a service continuously (meaning that the service is provided more than once or twice a year as an "incidental income"), the person has to follow one of the below two options in order not to face tax noncompliance. These are:

Establishing a sole proprietorship (or an LLC company with individual shareholder)
Being an employee in a company (being registered to the payroll of a certain company)

Cott Hybrid Service Solution: A mixture of PEO, BPO and ASO

For multinational companies, having employees in another country via sponsor company services is a fast and simple springboard for testing their economic activity in a new market before undertaking implementation or development missions. Most of the companies do not need to establish a company thanks to Cott Hybrid Service Solution. It is also used to test the relevance of the market as well as the feasibility and success of a project.

The term "ASO" stands for Administrative Services Organization. Like PEOs, they provide outsourced Human Resource Services such as payroll, full HR, leave management, and management of compensation and benefits. The specific services provided vary by ASO .

An ASO does not sponsor employee benefit programs such as health insurance plans but can help the client company to find the best solutions, as well as handling the day-to-day administration.

Cott Hybrid Service approach is usually used for the practical solution of problems such as those arise in service areas that require different expertise from the organization's core business. In general, foreign companies need an employee who has a definite or indefinite term contract which is beyond this context.

Since PEO agreement is not regulated in the Turkish legislation, for a strategic outsourcing project, employment must be closely related to the long-term business strategy of the client in Türkiye. BPO or strategic outsourcing means that the clients can find a sub-contractor for activities that are not related to their own skills or core business. The following business functions can meet the requirements.

Back office management
Information Technology support
Accounting, finance, payroll, audit
HR tasks
Administrative affairs (file archiving, data entry, scanning services etc.)

In the light of aforementioned structures, parties need to cooperate in order to ensure legal compliance in all matters mentioned above. Also, the following items are quite important for the compliance.

Employees’ data (including personal data) should be accurate and where necessary kept up to date.
Access should be granted to the employee for our leave tracking system and in other necessary systems and environments.
An e-mail address should be provided through our domains for the employee to communicate with us.
Occupational health and safety training should be immediately provided for the employee.
Personal data protection, privacy, and security trainings should be provided. It should be ensured that the employee checks in and checks out on the system due to COVID-19 (time tracking).
A system/portal should be provided to the employee to report his/her travels.

Calculate your Payroll (*)

(*) The payroll calculation was created based on Tax and Social Security Deductions for 2022. In addition, payroll calculation depends on many parameters such as the amendments in the cumulative tax base of the employee by months, exchange rates, amendments in legal parameters during the year, marital status, and the number of children.

The calculation to be made with the data here can give an overall idea on an annual basis.

It cannot be used instead of the actual payroll calculation.

Calculate your Payroll

Important Notes

Subcontracted Labor Service Model

Sub-contracting practices are also common in Türkiye.

Generally, the sub-employer and the main employer working together in the same workplace and with the same supply chain causes various problems. The sub-employer forms a separate workplace in the workplace of the main employer and receives another social security workplace registration number for its employees.

The crucial point in the subcontractor agreement is that the employee works at the workplace of the main employer.

In addition to the customer's internal workforce, an outsourcing relationship may be built if the customer desires and uses the vendor’s employees for one of the following:

Additional tasks that are not part of the customer's core operations, such as shipping, cleaning, or catering services.
Customer’s core operations that require special expertise such as in the operational or technological areas.

The authority constantly emphasizes that business administration is a social science, and the main functions of organizations are mainly as follows: Marketing, Finance, Production, Accounting, Human Resources.

Permanent Establishment Risk and BEPS

Thanks to the unprecedented growth of mobile communications, remote work is on the rise. Remote employees can execute their projects and surpass their goals wherever they please. With the significant advantages of the digital communication, it is easier than ever to outsource projects in another county. However, global expansion has its risks. Successful global expansion requires effective planning and diligent insights to understand the financial risks associated with doing business in a new country.

Under the OECD/G20 Inclusive Framework on BEPS (Base Erosion and Profit Shifting), over 135 countries are collaborating with each other to put an end to tax avoidance strategies that exploit gaps and mismatches in tax rules to avoid paying tax.

Permanent establishment (PE) is a tax principle that varies depending on the country; it means that a tax authority deems a business to have a stable and continuous presence in the country and is therefore subject to corporate taxes, withholding taxes, and VAT.

In case a client purchases non-income generating auxiliary and ancillary services, such as preparatory work and back office management, it does not trigger the PE status. Even so, the final authority on status is the local tax authority. The company shall be liable to demonstrate that its activities are auxiliary, and it does not warrant the PE establishment status.

Based on the above-mentioned scenarios (both for PEO and EOR), if a company (Client) is deemed to have PE, it will be subject to all the taxes it would pay for profits generated in the country, according to the local tax obligations. In addition, the company can be levied charges for interest on the taxes, and penalties regarding the period over which the company’s activities took place. The tax authority can consider all parties responsible in terms of unpaid tax duties.

Health and Safety and COVID-19 Risks

General Directorate of Occupational Health and Safety, Family, Labor, and Social Services Ministry determined the measures to be implemented in the workplaces during the COVID-19 pandemic. Most of the new regulations are permanent. The fundamentals of the new regulations are as follows:

An assessment should be made about where and how employees might be exposed to the COVID-19 virus. Therefore, the employer must know the current location of the employee.
Depending on the location of the employee, employees under high risk should be identified based on city, building, area due to the nature of the job, and their business processes.
Individual risk factors, such as chronic illnesses and pregnancy should be identified and recorded, and necessary measures should be evaluated to protect these employees.
Protective equipment suitable for protection against COVID-19 should be provided to employees in the workplace.
Employees should be informed about the updated emergency plan and they should be made aware of what they should or should not do under the plan.
The employer should instruct the employee to stay home for at least 14 days or any such longer period of time recommended by his/her health care provider or the applicable health department.
The employer must have information regarding employees’ travels and location in terms of affected or risky areas.
Employers must monitor all kinds of leaves and the location of the employee.
All employees must follow the recommendations of the employer along with the Ministry of Health and WHO.
Employees should inform the employer and workplace physician about their health conditions. In this regard, the employer must be in direct communication with each employee.

Important Obligations and Liabilities

First off, as mentioned above the vendor would enter into a 'co-employment relationship'. For this reason, there shall be shared responsibilities between the vendor and the client besides the responsibilities of the vendor. And the vendor must be in direct communication with each employee as an employer of record. The vendor shall expect to be in cooperation with the client in either case.

The employer is obliged to ensure the compliance of other Turkish regulations such as personal data protection, enforcement and bankruptcy, criminal law, and relevant legislation in the context of employment relationship. They can only achieve this by having a close relationship with the employees.
The employer shall periodically provide trainings and information to employees about the protection of personal data and privacy and check the obedience to the policies and procedures given by the employer on related issues under the Turkish Data Protection Law No. 6698.
The employer shall also inform employees about the processing of their personal data in detail and always be in an easily accessible position for the sake of employees’ applications related to the processing of their personal data under the Turkish Data Protection Law No. 6698.
The employer shall pay the amount of lien to the enforcement authorities in cases where there is a seizure of salaries, severance pay, and other payment of employee until the employment relationship or the debt ends under the Turkish Enforcement and Bankruptcy Law No. 2004.
The employer shall notify the closest police department about the recruiting and identity information about the recruited employee pursuant to the Law on the Identity Disclosure No. 1774.
The employer shall ensure the usage of vested annual leave, marriage, death, paternity and other excused leave, maternity leave, administrative leave, sick leave, and other compulsory leaves stipulated in the law.
If there is a wish to implement unpaid leave for employees in the event of incapacity to work due to COVID-19, the employer shall take the written consent of employees. This consent is also necessary for remote work.
The employer shall track the travels of the employees within the context of their duties regarding events that can create liability of employer such as work accidents.
The employer shall ensure the payment of employee's expenses resulting from their job.
Due to the COVID-19 circumstances, employees shall take an official assignment letter from their employer to travel to cities which are banned from entry and exit.
The employer shall take all kinds of precautions to ensure occupational health and safety including providing information and training to employees, adapting the health and safety measures to changing conditions, and improving the current situation.
The employer shall scrutinize the employee's suitability for the job in terms of health and safety while assigning tasks. To this end employer may monitor the employees’ health with periodic health checks in necessary conditions.

Fixed Term Employment Contracts According to Turkish Legislation

Employment contracts with a fixed term are a valuable instrument with respect to labor laws in many countries. Over time, many firms in Türkiye have begun using this type of employment contract as a way to circumvent the grant of various legal rights that come with indefinite term contracts. Issues with the application of regulation persist despite the numerous court decisions and attempts to stop the usage of fixed-term contracts to serve purposes other than those that they are intended to serve.

Please read the full article here.

Boss Yönetişim Hizmetleri A.Ş. is proud to be a local payroll partner of ADP in Türkiye.

Designing better ways to work through cutting-edge products, premium services and exceptional experiences that enable people to reach their full potential. HR, Talent, Benefits, Payroll and Compliance informed by data and designed for people.

Learn more at www.adp.com

ADP, ADP logo and the slogan "Always Designing for People^TM" belong to the registered trademark of ADP, LLC.

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CottGroup^® companies' network ("CottGroup^®") includes independent companies with separate legal entities that provide various sections of this website and other websites in the CottGroup^® member network; and this Personal Data Protection and Processing Policy applies separately for each CottGroup^® member company.

Thank you for visiting our website and reading our privacy and security statement.

Basic Information About Our Approach to Data Security and Privacy

CottGroup^®'s network of companies (CottGroup^®) has dedicated itself to ensuring the security of your personal data in all of its information systems. For CottGroup^®, privacy and security matters form the basis of the relation between us and our customers. CottGroup^® understands your particular concern about your confidentiality and security and place utmost importance on that matter.

CottGroup^® consists of multiple independent members which provide various sections of the websites in CottGroup^®'s network of members. Please click here to see our current member companies. New members to be added to the CottGroup^®'s network of members in future will also be viewable by clicking the same link.

Information that you will be disclosing when using this website may also be controlled by any other firm among the members of CottGroup^®'s network in order to enable us to secure the control, inspection and security of the said data at the utmost level. Each independent member shall be legally liable for any data controlled and inspected by it.

CottGroup^® Privacy Statement is applicable to all data processed by CottGroup^®, including Personal Data collected or transmitted via our websites in CottGroup^®'s network, our software and self-service applications, mobile applications or social media accounts and other online or off-line channels.

Protection of Personal Data

CottGroup^® acts in the capacity of a data controller and data processor in line with the Turkish Personal Data Protection Law (KVKK) no. 6698 and provisions of any other legislation applicable to the protection of personal data. Accordingly, personal data shall be processed only by CottGroup^® personnel authorized to implement any privacy and security policy as well as services falling within the scope of duty of CottGroup^®'s management office and the personnel named in the privacy and security authorization matrices, and those natural/legal persons authorized by CottGroup^® for such purpose by fulfilling the condition of informing the data subjects. For details, please click the Personal Data Protection and Processing Policy.

Electronic Messages

Subject to communication consents provided by you during your communication with us regarding electronic (e-mail) messages and through any other CottGroup^® channel, you will be deemed to have accepted to receive e-mail messages through your contact details, for the promotion of services offered by CottGroup^® and its business partners, information on new products and services, announcements on issues regarding legislation, and other matters that may be of interest for you. In this respect, you may contact CottGroup^® to request that messages are no longer sent to you through one or more than one communication channel.

Log Data, Cookies and Web Beacons

Cookies are program bits that are usually in the form of text files that may be embedded in laptops, desktop PCs and mobile devices, which collect various data.

Cookies may be used to collect the following data:

Internet Protocol (IP) address
Domain name of the computer that you use for connecting to the website
Date and time of your connection and the time you spend on the website
Link of the page over which you connect our website or the address of another CottGroup^® website
Information about your computer, your browser's brand, your operating system, Java support, flash version, your screen definition and connection speed and similar data
Details of the page on the computer that is used for connection when a request is made from our website
Volume of the data in bytes, transferred on our website
Contents of traceable cookies
CottGroup^® websites use temporary session cookies to render your online activities secure and to enhance the website performance
Areas such as Login time, Username and User ID that are necessary for our software and self-service applications ("Applications")
Details of the URL over which the User has transmitted his last request through the Applications
Your browser's language

Please click Cookie Policy for details.

Purpose of Using Your Data

We may use your personal data which we record during your visits to our website, via automated or non-automated means, or which you may disclose to us in communication forms, e-mails or via other electronic transactions, primarily for the purpose of satisfying your requests and subsequently for ensuring improvement of the services offered to you. Overall purposes of use of such data may be listed as follows:

To contact you
To enable your access to the website or self-service options, by performing operations regarding your online account, including but not limited to the provision of a username and password
To answer questions received from you
To provide information about legislative changes and other important matters
To ensure the administration of our website
To improve our service quality

Please do not disclose such data that you would not want us to collect for the purposes above. Please remember that unless you provide such data, we will be unable to contact you, and that your certain data may still be collected by means of cookies during your visit to this website.

Data Security

CottGroup^® places utmost importance on the security of your data. CottGroup^® places utmost importance on the security of your data. We take measures conforming to sector standards to prevent unauthorized collection and use of your data. Exchange of information on the İnternet is not generally secure. Therefore, we recommend you exercise due care by user when exchanging information through our websites and online systems. If you do not take this care, CottGroup^® cannot guarantee you about security of your information and communication on the website or capture them by third parties.

When your information arrives at CottGroup^®, it is protected in accordance with our security and privacy standards. Your data are stored for the purposes set out above and only for the durations required by the needs of our business process or as prescribed by law.

Data Transfer

We may transfer the personal information we collect about you to other countries different from the country we collect the data, as we use their services of the internet service providers, hosting companies, e-mail providers, domain providers (for example: Microsoft 365). Data protection laws and regulations applied in these countries may differ from the laws applicable in Türkiye.

Hereby, we will protect your information in accordance with the applicable law as described in this Privacy Policy while transferring to other countries.

Protection for Children's Online Activities

We support parents willing to supervise and control online activities of their children. In no event do we ask children on purpose to share their personal data. If we come to know that a person whose personal data are collected by us is younger than 13 years old, we may use such data to try to promptly inform his/her parents. This rule shall be applicable for age 16 under the European Union General Data Protection Regulation (GDPR).

Designing New Processes in Line with Privacy Rules

CottGroup^® takes the most appropriate technological and organizational measures to ensure confidentiality when developing new systems and applies necessary developments for the processing of personal data in line with their intended purposes (Privacy by design).

Should you have any queries about this Privacy Policy, please click the link.

CottGroup^® website: https://www.cottgroup.com

Online Visitor Clarification Text On The Processing Personal Data

Data Controller: Boss Yönetişim Hizmetleri A.Ş.

Address: Astoria Towers Büyükdere Cad. No: 127 B Kule Kat: 8 34394 Şişli, İstanbul, Türkiye

Boss Yönetişim Hizmetleri A.Ş. ("Company") prepared this Clarification Text as the data controller to inform you, our valuable online visitors, about your personal data that we process in accordance with the Law on the Protection of Personal Data (hereinafter referred to as "KVKK") and the relevant legislation.

1. Your Personal Data Processed and The Scope of The Processing

Personal data is any data that identifies you or makes you identifiable. For example, your name, surname, eye color, phone number or bank account information are considered personal data. On the other hand, processing your personal data refers to all kinds of processes such as obtaining, amending, registering, storing, retaining, deleting, disclosing, and transferring your data. We have provided the following information about the personal data we process:

ID Data

Your Processed ID Data	Purposes of Processing Your ID Data	Collection Methods of Your ID Data	Legal Reasons Behind Our Data Processing Activities
Name Surname	Execution of Customer Relationship Management Processes Conducting Activities for Customer Satisfaction Execution of Goods/Service Sales Processes	Online Electronic Forms Contact Forms	It is required to process your personal data as a party to the contract, provided that it is directly related to the establishment or performance of a contract. It is mandatory to process data for the legitimate interests of the data controller, provided that it does not harm your fundamental rights and freedoms as a data subject.

Contact Data

Your Processed Contact Data	Purposes of Processing Your Contact Data	Collection Methods of Your Contact Data	Legal Reasons Behind Our Data Processing Activities
Your contact data about your work (e-mail, address, phone number) E-Mail Address Address Information	Execution of Customer Relationship Management Processes Conducting Activities for Customer Satisfaction Conducting Communication Activities	Online Electronic Forms Contact Forms	It is required to process your personal data as a party to the contract, provided that it is directly related to the establishment or performance of a contract. It is mandatory to process data for the legitimate interests of the data controller, provided that it does not harm your fundamental rights and freedoms as a data subject.

Personnel Data

Your Processed Contact Data	Purposes of Processing Your Contact Data	Collection Methods of Your Contact Data	Legal Reason of Our Data Processing Activities
Company name Sector	Execution of Customer Relationship Management Processes Execution of Sales Processes for Goods / Services Conducting Activities for Customer Satisfaction Conducting communication activities	Online Electronic Forms Contact Forms	It is required to process your personal data as a party to the contract, provided that it is directly related to the establishment or performance of a contract. It is mandatory to process data for the legitimate interests of the data controller, provided that it does not harm your fundamental rights and freedoms as a data subject.

Customer Transaction Information

Your Processed Customer Transaction Information	Purposes of Processing Your Customer Transaction Information	Collection Methods of Your Customer Transaction Information	Legal Reasons Behind Our Data Processing Activities
Request/Complaint Information	Execution of Customer Relationship Management Processes	Online Electronic Forms Online Contact Forms	It is required to process your personal data as a party to the contract, provided that it is directly related to the establishment or performance of a contract. It is mandatory to process data for the legitimate interests of the data controller, provided that it does not harm your fundamental rights and freedoms as a data subject.

Transaction Security Information

Your Processed Transaction Security Information	Purposes of Processing Your Transaction Security Information	Collection Methods of Your Transaction Security Information	Legal Reasons Behind Our Data Processing Activities
IP Address Request Time and Date Time zone Difference from Greenwich-mean-time (GMT) Access Status/http Status Code Amount of Data Transferred Website to Which the Request Was Sent Browser Information Operating System and User Interface Language and Version of the Scanner Software Approximate Location Information	Execution of Customer Relationship Management Processes Conducting Activities for Customer Satisfaction Conducting Marketing Analysis Studies Execution of Information Security Processes Conducting Activities in Compliance with Legislation	Online Electronic Forms Online Contact Forms	It is required to process your personal data as a party to the contract, provided that it is directly related to the establishment or performance of a contract. It is mandatory to process data for the legitimate interests of the data controller, provided that it does not harm your fundamental rights and freedoms as a data subject.

2. Our Retention Period for Storing Your Personal Data

We store your personal data for a period of time stipulated in the relevant legislation or for the periods of time required by the processing purposes. We will delete, destruct or anonymize your data by ex officio or upon your request, if legal reasons requiring data processing disappear.

3. Your Rights Regarding Your Personal Data

Data subject refers to the natural persons whose personal data are processed. As a data subject, you, our valuable online Visitors, have the following rights regarding your personal data processed under KVKK:

To learn whether your personal data are being processed,
To request information if your personal data are processed,
To learn the purpose of processing your personal data and whether this data are used for the intended purposes,
To know the third parties to whom this personal data is transferred domestically or abroad,
To request the rectification of the incomplete or inaccurate data, if there are any,
To request the deletion or destruction of this personal data under the conditions set forth in KVKK,
To request notification to the third parties that the personal data have been transferred to about the rectification of incomplete or inaccurate data and the deletion or destruction of personal data upon your request,
To object to the issues that have arisen due to the analysis of your data exclusively through automated systems and are to the detriment of you,
To request compensation for the damage arising from the unlawful processing personal data.

4. Methods To Follow to Exercise Your Rights

You can share your application and requests regarding your personal data with Boss Yönetişim Hizmetleri A.Ş. via Data Subject Application Form,

By sending it with your wet signature and a copy of your identity card to Astoria Towers Büyükdere Cad. No: 127 B Kule Kat: 8 34394 Şişli, İstanbul, Türkiye,
By sending an e-mail to This email address is being protected from spambots. You need JavaScript enabled to view it.,
By applying in person with a valid identity document to Astoria Towers Büyükdere Cad. No: 127 B Kule Kat: 8 34394 Şişli, İstanbul, Türkiye

You, as a data subject, should include your name and surname, your signature if the application is in written form, your Turkish ID Number if you are a Turkish citizen, your nationality and passport number (or if you have an ID number) if you are foreigner, place of residence or business address for notifications, your e-mail address and fax number if you have one, and lastly, the subject of the request in your application with respect to legal requirements regarding the applications to data controllers. In addition, you should add documents and information confirming your identity to your application.

In order for us to operate the process in the most effective way for you, you should clearly and understandably indicate in your request which right you want to use and the details of the transaction you request.

We would like to emphasize that the request should concern the data subject itself. If the application is made on behalf of someone else, the person making the request should rely on a specially documented authorization for the requested transaction (power of attorney). Unauthorized applications will not be evaluated.

5. Evaluation of Your Application

By evaluating your applications, we respond to you as soon as possible and within 30 days of receipt as of the date of your application.

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