Employers have a number of different declaration obligations under Turkish Labour laws and regulations. This article provides an overview of such common obligations.

 

 

 6645 enumerated 'Law amending Work Place Health and Safety and other laws and enactments' has been published in the Reiterated Official Gazette on 23/04/2015 and entered into force on the date of publishing. With the Bill Omnibus, which includes 89 articles, many regulations, including Labour Law, Social Security and Income Tax have been subject to important changes. This article consists of briefing on the most significant amendments concerning employees and employers.

 

 The headcount reported in monthly SSI premium declarations and in withholding tax returns is subject to cross-check by the state auditors. Therefore, inconsistencies between these declarations pose a risk.

It has been noted that state auditors have been forwarding random audit reports to related SSI Offices and seeking information from companies based on the cross-checked results.

This is a fairly recent practice given that inconsistencies between headcount reports in withholding tax and SSI declarations were not scrutinized before.