Social Security Institution has published a General Letter on 05.07.2021 to explain the details regarding the declaration of remote workdays.

The rules below are stated in the General Letter:

• A written agreement or contract would need to be done for the remote works. The remote work period and the working time would need to be included in this written contract.
• The working schedule can be either fully remote work or partially remote & partially in the workplace. The contracts can be hybrid.
• If an employee works fully remotely, the holidays, weekends, national holidays, annual leaves would need to be included on the remote workday declaration. If the employee works partially remotely and partially in the workplace under a hybrid contract, only actively remote workdays would need to be declared (except holidays).
• There is no difference in the Labor Law rights perspective between the employees work remotely and in the workplace.

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 the article 34/14 of Income Tax Law and these are only subject to social security.

Social Security Premium

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

Short-term employment, unpaid pandemic leave, cash wage support & termination ban measures ended on June 30, 2021.

The employees subject to these measures would need to start their regular working schedules as of 1 July 2021.

Also, the support payments paid by the employers to the employees during the period of short-term employment or pandemic unpaid leave would be subject to social security premiums and income taxes.

You can view the details of the social security premium and income tax arrangements of these kinds of support payments via that link.

Social Security Institution has published a General Letter on 17.06.2021 regarding "The Process About the Occupational Code and Name Changes."

The statements on the SSI General Letter are as below:

a) The administrative fines would be applicable as of the merged Income Tax and Social Security Premium Declaration effective date.

b) If an employee applies for an occupational code and name change to the authorities, there will be no administrative fine for that process.