According to the first paragraph of the Article 30 of Labor Law Number 4857; the private sector employers, who employ fifty or more employees within the borders of same province, are liable to employ disabled personnel at least at a ratio of 3% in positions appropriate for them according to their occupations and physical and mental conditions.

According to the Article 30 of Law Number 4857; in determining the liability to employ disabled personnel and in determining the number of disabled personnel to employ in the case of the existence of such liability:

• When calculating the number of personnel employed within the same province, all of the employed workers are taken into consideration, regardless of their employment being definite or indefinite term.
• If some employees amongst the personnel are employed for part time work, the work period of these personnel working with part-time contract are changed into full-time period.
• The sum of number of days that the part-time workers are paid in the relevant month is divided by 30 and this amount is added to the number of full-time workers. In case this amount, which is found after being divided by 30, is a fractional number, the fractions up to the half are not considered, but the halves and the fractions above the halves are rounded off to a whole number.

According to the circular numbered 27998389-010-06-02-6235 released by the General Directorate of Budget and Fiscal Control on 03.07.2015 with the subject 'Financial and Social Rights', the coefficients used to calculate the wage of a civil servant have been revised effective 01.07.2015.

The following values have been calculated taking these coefficients into account, and shall be applied for the period between the dates of 01.07.2015-31.12.2015;

Monthly child support to be exempted from income tax is;

• For children 0-6 years of age – 41,54.- TL,
• For children over 6 years of age – 20,77.- TL.

Income Tax Exempted Severance Pay

According to the circular numbered 27998389-010-06-02-6235 released by the General Directorate of Budget and Fiscal Control on 03.07.2015 with the subject 'Financial and Social Rights', the coefficients used to calculate the wage of a civil servant have been revised effective 01.07.2015.

The following values have been calculated taking these coefficients into account, and shall be applied for the period between the dates of 01.07.2015-31.12.2015;

1. Maximum severance pay to be exempted from income tax is 3.709,98.- TL,