ANNUAL VACATION PRINCIPLES IN TURKEY - Principles of paid annual vacation are asset out in articles 53 and 62 of Labor Law, No. 4857, and in Regulation on Paid Annual Leave.
TAX EXEMPT TRAVEL ALLOWANCE 2018/2 / Daily Allowance is the money paid to employees in daily basis while they are working away from their workplace whether within the same country or abroad.
WORKPLACES ENTERING INTO PRIVATE PENSION ON JULY 2018 / Workplaces employing 10 (Inc.) to 49 (Inc.) personnel will start to enter into contracts with pension companies and offer pension plans to the employees as of 1st July 2018.
CHILD ALLOWANCE INCOME TAX EXEMPTION ANNOUNCED /Child allowance income tax exemption for private sector employees is equal to the amount determined for public officers twice a year.
2018/2 SEVERANCE PAY LIMIT / Severance pay upper limit is announced as 5.434,42 TRY/Year for the second half of the year.
2018 MINIMUM WAGE SUPPORT / The daily amount of earnings subject to premium that will be taken as a base in the minimum wage support is increased from 110,00 TRY to 120,00 TRY. Also the base amount is increased from 164,70 TRY to 180,00 TRY in the unionized workplaces.
2018 MINIMUM LIVING ALLOWANCE SUPPORT FOR MINIMUM WAGE / 2018 monthly net minimum wage will not get lower than 1.603,12 TRY. Any decrease due to the shift on taxable income brackets will be compensated by an increase in Minimum Living Allowance (AGİ).
Effective Date Of Social Security Agreement Between Turkey and Hungary / Effective date of Social Security Agreement between Turkey and Hungary is determined as 1st April 2018.
CROSS-BORDER TRANSFER OF PERSONAL DATA - PART I / The minimum particulars that must be included in the agreements between transferor (resident in Turkey) and receiver of personal data transferred between countries that have not adequate level of protection are issued in Personal Data Protection Board (The Board) website on 16 May 2018.
TERMINATION DUE TO DEATH OF EMPLOYEE / In case of death of an employee the employment contract will be terminated automatically. As a consequence of employee’s death there will be three type of payment.
Withholding Tax And Monthly Premium Service Document Application Postponed To 1 October 2018 / We informed you that “Withholding Tax and Monthly Premium Service Document” application will start as of 1st of July 2018
Regulation On Data Controller Registry Issued / The Regulation on Data Controller Registry has been published in Official Journal numbered 30286, dated 30 January 2017.
NOTICE PAY AND JOB SEEKING LEAVE/ As per article 17 of Turkish Labor Law 4857, both employee and employer can terminate an open-ended employment contract, provided that required notice period is given to other party.
MEAL ALLOWANCE AND OTHER BENEFIT IN KINDS DURING RAMADAN / This year’s holy fasting month of Ramadan has started on May 16; and like previous years we are having questions about meal allowances and other benefits provided in Ramadan.
WORK PERMISSION FOR GUEST STUDENTS / President Erdoğan, speaking in an ınternational student gathering last week, announced that all guest students will be granted work permit, and they can renew the residence permits in their permit own universities.
INCREASED TAX EXEMPTION FOR CRÈCHE AID/
Tax exemption for crèche and day care center services provided outside the workplace has been increased up to 50% of monthly minimum wage.
TAX AND SSI PREMIUM DEBTS TO BE RESTRUCTURED/
Many of the public receivables, accrued before 31 March 2018, related to taxes and social security premiums, and subsidiary receivables associated with them will be restructured.
COMBINED SSI AND TAX DECLARATION STARTS ON JULY/
We would like to remind you that, starting from 1st of July 2018, withholding tax returns and SSI e-declarations will be combined in a single form under the name of "Withholding Tax and Monthly Premium Service Document” and submitted only to the tax offices until the 23rd of the following month.
NO MISSING DAY DOCUMENT SUBMITTED TO SSI/
In missing day declarations employer’s statement will be taken as basis. Starting from March declaration period there will be no obligation of submitting (EK: 10) form and documents
MINIMUM WAGE OF FOREIGN EMPLOYEES/
Minimum wage to be paid to Foreigners employed with work permit is determined by Labor and Social Security Ministry according to their positions and competence.
IS THERE ANY PREMIUM SUPPORT FOR CULTURAL INVESTMENTS AND INITIATIVES? /
Yes, the Law on the Encouragement of Cultural Investments and Initiatives No. 5225 provides SSI premium support for Establishments that have “Culture Investment License” and “Culture Initiatives License”
INTERN WAGES UPDATED / As we informed you before, the Government support provided from Unemployment Fund for the employers of interns will continue during 2017-2018 school year. (Cabinet Decree 2017/10834, issued in Official Journal numbered 30216, dated 20 October 2017)
2018 Payroll Parameters
SSI premium support for private sector establishments, who employ trained candidates of training-on-the job programs carried out by Turkish Employment Organization (İŞKUR), has been extended to the end of 2018.
Minimum Living Allowance Support for Minimum Wage / 2017 net minimum wage will not be affected from the shift on taxable income brackets and will not get lower than 1.404,06 TRY between September and December.
Turkey Fact Sheet
Our “Turkey Fact Sheet” booklet combines the answers to all the questions you might have as a foreign employee or executive doing business in Turkey