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.
Change in Actual Service Term Increment / In the Communique, dated 3rd November 2017, SSI has announced that working days notification of employees who are subject to “actual service term increment” shall be limited to 26 days in a month.
Based on Finance Minister’s last week announcement we had informed you that the tax rate applied to 3rd income bracket will be increased to %30 from %27 in 2018. However, during the discussion in the General Assembly this arrangement has been removed from the draft law (Draft law on Amending Some Tax Laws and Governmental Decrees), and taxable income brackets will be the same next year.
Starting from 2018, income tax rate that applied to 3rd taxable income bracket will be increased from 27% to 30%.
Yes! Labor legislation of Turkey is applicable to Turkish citizens and foreign employees alike. Also, the Turkish Constitution contains provisions concerning equality, and guarantees the right to social security for everyone.
Net to Gross Wage Calculation's English version is available here!
Being an expat is something like an adventure involving so many problems to cope up with. That means too many questions to be answered on the matter, that’s why we are going to confine ourselves to legislative side such as work permit, tax law, labor law and social security status of expats in this article.
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