According to the Circular dated January 6, 2026 and numbered 27998389-010.06.02-4481518 published by the Ministry of Treasury and Finance with the subject 'Financial and Social Rights', the coefficients used to calculate the wage of a public officers have been revised effective January 1, 2026.

Income Tax Exempted Severance Pay

The Adana 6th Labour Court applied to the Constitutional Court, requesting the annulment of Article 3, paragraph fifteen, of the Labour Courts Law No. 7036 dated October 12, 2017, which provides that:

"In cases where a principal–subcontractor relationship exists, if an application for mediation is filed for reinstatement, both employers must participate in the mediation sessions together, and their declarations of intent must be consistent for a settlement to be reached."

The 2026–2028 Medium-Term Program (MTP), published in the 1st Duplicate Official Gazette dated September 7, 2025 and numbered 33010, is the main strategic document that outlines Türkiye's macroeconomic policy framework for the next three years. The program sets out in detail the macroeconomic targets for the 2026–2028 period as well as the policies to be pursued in economic and social fields.

This study explains the objectives and planned regulations in the MTP regarding labor relations, employment, and industrial relations.

An amendment has been made to the Regulation on Lines of Business, which governs the scope of work falling under various sectors, an essential element in union organization within the framework of collective labor relations.

The list of lines of business is included in Annex-1 of the Regulation; the jobs covered under each line of business are determined in accordance with international norms and standards concerning the classification of economic activities.